Bill Text: FL H0165 | 2010 | Regular Session | Introduced


Bill Title: Streamlined Sales and Use Tax Agreement

Spectrum: Bipartisan Bill

Status: (Failed) 2010-04-30 - Died in Finance & Tax Council [H0165 Detail]

Download: Florida-2010-H0165-Introduced.html
HB 165
1
A bill to be entitled
2An act relating to the Streamlined Sales and Use Tax
3Agreement; amending s. 212.02, F.S.; revising definitions;
4amending s. 212.03, F.S.; specifying certain facilities
5that are exempt from the transient rentals tax; amending
6ss. 212.0306, 212.04, and 212.0506, F.S.; deleting the
7application of brackets for the calculation of sales and
8use taxes; amending s. 212.05, F.S.; deleting criteria
9establishing circumstances under which taxes on the lease
10or rental of a motor vehicle are due; revising criteria
11establishing circumstances under which taxes on the sale
12of a prepaid calling arrangement are due; deleting the
13application of brackets for the calculation of sales and
14use taxes; amending s. 212.054, F.S.; limiting the $5,000
15cap on discretionary sales surtax to the sale of motor
16vehicles, aircraft, boats, manufactured homes, modular
17homes, and mobile homes; specifying the time at which
18changes in surtaxes may take effect; providing criteria to
19determine the situs of certain sales; providing for
20databases to identify taxing jurisdictions; providing
21criteria to hold purchasers harmless for failure to pay
22the correct amount of tax; holding sellers harmless for
23failing to collect a tax at a new rate under certain
24circumstances; amending s. 212.06, F.S.; defining terms;
25deleting provisions relating to mail-order sales to
26conform; requiring purchasers of direct mail to use
27direct-mail forms; providing criteria for determining the
28location of transactions involving tangible personal
29property, digital goods, or services and for the lease or
30rental of tangible personal property; amending s. 212.07,
31F.S.; conforming a cross-reference; providing for the
32creation of a taxability matrix; providing immunity from
33liability for acts in reliance of the taxability matrix;
34amending s. 212.08, F.S.; revising exemptions from sales
35and use tax for food and medical products; conforming
36cross-references; creating s. 212.094, F.S.; providing a
37procedure for a purchaser to obtain a refund of or credit
38against tax collected by a dealer; amending s. 212.12,
39F.S.; authorizing collection allowances for certified
40service providers and voluntary sellers in accordance with
41the Streamlined Sales and Use Tax Agreement; providing for
42the computation of taxes due based on rounding instead of
43brackets; amending s. 212.17, F.S.; providing additional
44criteria for a dealer to claim a credit for or obtain a
45refund of taxes paid relating to worthless accounts;
46amending s. 212.18, F.S.; authorizing the Department of
47Revenue to waive the dealer registration fee for
48applications submitted through the central electronic
49registration system provided by member states of the
50Streamlined Sales and Use Tax Agreement; deleting
51provisions relating to mail-order sales to conform;
52amending s. 212.20, F.S.; deleting procedures for refunds
53of tax paid on mail-order sales to conform; creating s.
54213.052, F.S.; providing for notice of state sales or use
55tax rate changes; creating s. 213.0521, F.S.; providing
56the effective date for state sales and use tax rate
57changes; creating s. 213.215, F.S.; providing amnesty for
58uncollected or unpaid sales and use taxes for sellers who
59register under the Streamlined Sales and Use Tax
60Agreement; providing exceptions to the amnesty; amending
61s. 213.256, F.S.; providing and revising definitions;
62providing for entry into agreements with other states to
63simplify and facilitate compliance with sales tax laws;
64providing for certification of compliance with agreements;
65creating s. 213.2562, F.S.; providing for the department
66to review software submitted to the governing board for
67certification as a certified automated system; creating s.
68213.2567, F.S.; providing for the registration of sellers,
69the certification of a person as a certified service
70provider, and the certification of a software program as a
71certified automated system by the governing board under
72the Streamlined Sales and Use Tax Agreement; declaring
73legislative intent; providing for the adoption of
74emergency rules; amending ss. 11.45, 196.012, 202.18,
75203.01, 212.031, 212.052, 212.055, 212.13, 212.15,
76213.015, 218.245, 218.65, 288.1045, 288.1169, 551.102, and
77790.0655, F.S.; conforming cross-references; repealing s.
78212.0596, F.S., relating to provisions pertaining to the
79taxation of mail-order sales; providing an effective date.
80
81Be It Enacted by the Legislature of the State of Florida:
82
83 Section 1. Section 212.02, Florida Statutes, is amended to
84read:
85 212.02 Definitions.--The following terms and phrases when
86used in this chapter have the meanings ascribed to them in this
87section, except where the context clearly indicates a different
88meaning. The term:
89 (1) The term "Admissions" means and includes the net sum
90of money after deduction of any federal taxes for admitting a
91person or vehicle or persons to any place of amusement, sport,
92or recreation or for the privilege of entering or staying in any
93place of amusement, sport, or recreation, including, but not
94limited to, theaters, outdoor theaters, shows, exhibitions,
95games, races, or any place where charge is made by way of sale
96of tickets, gate charges, seat charges, box charges, season pass
97charges, cover charges, greens fees, participation fees,
98entrance fees, or other fees or receipts of anything of value
99measured on an admission or entrance or length of stay or seat
100box accommodations in any place where there is any exhibition,
101amusement, sport, or recreation, and all dues and fees paid to
102private clubs and membership clubs providing recreational or
103physical fitness facilities, including, but not limited to,
104golf, tennis, swimming, yachting, boating, athletic, exercise,
105and fitness facilities, except physical fitness facilities owned
106or operated by any hospital licensed under chapter 395.
107 (2) "Agricultural commodity" means horticultural,
108aquacultural, poultry and farm products, and livestock and
109livestock products.
110 (3) "Agricultural production" means the production of
111plants and animals useful to humans, including the preparation,
112planting, cultivating, or harvesting of these products or any
113other practices necessary to accomplish production through the
114harvest phase, which includes aquaculture, horticulture,
115floriculture, viticulture, forestry, dairy, livestock, poultry,
116bees, and all other forms of farm products and farm production.
117 (4) "Bundled transaction" means the retail sale of two or
118more products, except real property and services to real
119property, in which the products are otherwise distinct and
120identifiable and the products are sold for one non-itemized
121price. A bundled transaction does not include the sale of any
122products in which the sales price varies, or is negotiable,
123based on the selection by the purchaser of the products included
124in the transaction.
125 (a) As used in this subsection, the term:
126 1. "Distinct and identifiable products" does not include:
127 a. Packaging, such as containers, boxes, sacks, bags, and
128bottles or other materials, such as wrapping, labels, tags, and
129instruction guides, which accompany the retail sale of the
130products and are incidental or immaterial to the retail sale of
131the products. Examples of packing that is incidental or
132immaterial include grocery sacks, shoeboxes, dry cleaning
133garment bags, and express delivery envelopes and boxes.
134 b. A product provided free of charge with the required
135purchase of another product. A product is provided free of
136charge if the sales price of the product purchased does not vary
137depending on the inclusion of the product provided free of
138charge.
139 2. "One non-itemized price" does not include a price that
140is separately identified by product on binding sales or other
141supporting sales-related documentation made available to the
142customer in paper or electronic form, including, but not limited
143to, an invoice, bill of sale, receipt, contract, service
144agreement, lease agreement, periodic notice of rates and
145services, rate card, or price list.
146 3. "De minimis" means that the seller's purchase price or
147sales price of the taxable products is 10 percent or less of the
148total purchase price or sales price of the bundled products.
149 a. Sellers shall use the purchase price or sales price of
150the products to determine if the taxable products are de
151minimis. Sellers may not use a combination of the purchase price
152and sales price of the products to determine if the taxable
153products are de minimis.
154 b. Sellers shall use the full term of a service contract
155to determine if the taxable products are de minimis.
156 (b)1. A transaction that otherwise satisfies the
157definition of a bundled transaction, as defined in this
158subsection, is not a bundled transaction if it is:
159 a. The retail sale of tangible personal property and a
160service in which the tangible personal property is essential to
161the use of the service, is provided exclusively in connection
162with the service, and the true object of the transaction is the
163service;
164 b. The retail sale of services in which one service is
165provided which is essential to the use or receipt of a second
166service and the first service is provided exclusively in
167connection with the second service and the true object of the
168transaction is the second service;
169 c. A transaction that includes taxable products and
170nontaxable products and the purchase price or sales price of the
171taxable products is de minimis; or
172 d. The retail sale of exempt tangible personal property
173and taxable personal property in which:
174 (I) The transaction includes food and food ingredients,
175drugs, durable medical equipment, mobility-enhancing equipment,
176over-the-counter drugs, prosthetic devices, or medical supplies;
177and
178 (II) The seller's purchase price or sales price of the
179taxable tangible personal property is 50 percent or less of the
180total purchase price or sales price of the bundled tangible
181personal property. Sellers may not use a combination of the
182purchase price and sales price of the tangible personal property
183to make the determination required in this paragraph.
184 2.a. Sellers shall use the purchase price or sales price
185of the products to determine if the taxable products are de
186minimis. Sellers may not use a combination of the purchase price
187and sales price of the products to determine if the taxable
188products are de minimis.
189 b. Sellers shall use the full term of a service contract
190to determine if the taxable products are de minimis.
191 (5)(2) "Business" means any activity engaged in by any
192person, or caused to be engaged in by him or her, with the
193object of private or public gain, benefit, or advantage, either
194direct or indirect. Except for the sales of any aircraft, boat,
195mobile home, or motor vehicle, the term "business" shall not be
196construed in this chapter to include occasional or isolated
197sales or transactions involving tangible personal property or
198services by a person who does not hold himself or herself out as
199engaged in business or sales of unclaimed tangible personal
200property under s. 717.122, but includes other charges for the
201sale or rental of tangible personal property, sales of services
202taxable under this chapter, sales of or charges of admission,
203communication services, all rentals and leases of living
204quarters, other than low-rent housing operated under chapter
205421, sleeping or housekeeping accommodations in hotels,
206apartment houses, roominghouses, tourist or trailer camps, and
207all rentals of or licenses in real property, other than low-rent
208housing operated under chapter 421, all leases or rentals of or
209licenses in parking lots or garages for motor vehicles, docking
210or storage spaces for boats in boat docks or marinas as defined
211in this chapter and made subject to a tax imposed by this
212chapter. The term "business" shall not be construed in this
213chapter to include the leasing, subleasing, or licensing of real
214property by one corporation to another if all of the stock of
215both such corporations is owned, directly or through one or more
216wholly owned subsidiaries, by a common parent corporation; the
217property was in use prior to July 1, 1989, title to the property
218was transferred after July 1, 1988, and before July 1, 1989,
219between members of an affiliated group, as defined in s. 1504(a)
220of the Internal Revenue Code of 1986, which group included both
221such corporations and there is no substantial change in the use
222of the property following the transfer of title; the leasing,
223subleasing, or licensing of the property was required by an
224unrelated lender as a condition of providing financing to one or
225more members of the affiliated group; and the corporation to
226which the property is leased, subleased, or licensed had sales
227subject to the tax imposed by this chapter of not less than $667
228million during the most recent 12-month period ended June 30.
229Any tax on such sales, charges, rentals, admissions, or other
230transactions made subject to the tax imposed by this chapter
231shall be collected by the state, county, municipality, any
232political subdivision, agency, bureau, or department, or other
233state or local governmental instrumentality in the same manner
234as other dealers, unless specifically exempted by this chapter.
235 (6) "Certified service provider" has the same meaning as
236provided in s. 213.256.
237 (7)(3) The terms "Cigarettes," "tobacco," or "tobacco
238products" referred to in this chapter include all such products
239as are defined or may be hereafter defined by the laws of the
240state.
241 (8) "Coin-operated amusement machine" means any machine
242operated by coin, slug, token, coupon, or similar device for the
243purposes of entertainment or amusement. The term includes, but
244is not limited to, coin-operated pinball machines, music
245machines, juke boxes, mechanical games, video games, arcade
246games, billiard tables, moving picture viewers, shooting
247galleries, and all other similar amusement devices.
248 (9) "Computer" means an electronic device that accepts
249information in digital or similar form and manipulates such
250information for a result based on a sequence of instructions.
251 (10) "Computer software" means a set of coded instructions
252designed to cause a computer or automatic data processing
253equipment to perform a task.
254 (11)(4) "Cost price" means the actual cost of articles of
255tangible personal property without any deductions therefrom on
256account of the cost of materials used, labor or service costs,
257transportation charges, or any expenses whatsoever.
258 (12) "Delivery charges" means charges by the seller of
259personal property or services for preparation and delivery to a
260location designated by the purchaser of such property or
261services, including, but not limited to, transportation,
262shipping, postage, handling, crating, and packing. The term does
263not include the charges for delivery of direct mail if the
264charges are separately stated on an invoice or similar billing
265document given to the purchaser. If a shipment includes exempt
266property and taxable property, the seller shall tax only the
267percentage of the delivery charge allocated to the taxable
268property. The seller may allocate the delivery charge by using:
269 (a) A percentage based on the total sales price of the
270taxable property compared to the sales price of all property in
271the shipment; or
272 (b) A percentage based on the total weight of the taxable
273property compared to the total weight of all property in the
274shipment.
275 (13)(5) The term "Department" means the Department of
276Revenue.
277 (14) "Diesel fuel" means any liquid product, gas product,
278or any combination thereof, which is used in an internal
279combustion engine or motor to propel any form of vehicle,
280machine, or mechanical contrivance. The term includes, but is
281not limited to, all forms of fuel commonly or commercially known
282or sold as diesel fuel or kerosene. However, the term does not
283include butane gas, propane gas, or any other form of liquefied
284petroleum gas or compressed natural gas.
285 (15) "Direct mail" means printed material delivered or
286distributed by the United States Postal Service or other
287delivery service to a mass audience or to addressees on a
288mailing list provided by the purchaser or at the direction of
289the purchaser when the cost of the items are not billed directly
290to the recipients. The term includes tangible personal property
291supplied directly or indirectly by the purchaser to the direct
292mail seller for inclusion in the package containing the printed
293material. The term does not include multiple items of printed
294material delivered to a single address.
295 (16) "Electronic" means relating to technology having
296electrical, digital, magnetic, wireless, optical,
297electromagnetic, or similar capabilities.
298 (17)(6) "Enterprise zone" means an area of the state
299designated pursuant to s. 290.0065. This subsection expires on
300the date specified in s. 290.016 for the expiration of the
301Florida Enterprise Zone Act.
302 (18)(7) "Factory-built building" means a structure
303manufactured in a manufacturing facility for installation or
304erection as a finished building; "factory-built building"
305includes, but is not limited to, residential, commercial,
306institutional, storage, and industrial structures.
307 (19) "Farmer" means a person who is directly engaged in
308the business of producing crops, livestock, or other
309agricultural commodities. The term includes, but is not limited
310to, horse breeders, nurserymen, dairy farmers, poultry farmers,
311cattle ranchers, apiarists, and persons raising fish.
312 (20) "Forest" means the land stocked by trees of any size
313used in the production of forest products, or formerly having
314such tree cover, and not currently developed for nonforest use.
315 (21)(8) "In this state" or "in the state" means within the
316state boundaries of Florida as defined in s. 1, Art. II of the
317State Constitution and includes all territory within these
318limits owned by or ceded to the United States.
319 (22)(9) The term "Intoxicating beverages" or "alcoholic
320beverages" referred to in this chapter includes all such
321beverages as are so defined or may be hereafter defined by the
322laws of the state.
323 (23)(10) "Lease," "let," or "rental" means leasing or
324renting of living quarters or sleeping or housekeeping
325accommodations in hotels, apartment houses, roominghouses,
326tourist or trailer camps and real property, the same being
327defined as follows:
328 (a) Every building or other structure kept, used,
329maintained, or advertised as, or held out to the public to be, a
330place where sleeping accommodations are supplied for pay to
331transient or permanent guests or tenants, in which 10 or more
332rooms are furnished for the accommodation of such guests, and
333having one or more dining rooms or cafes where meals or lunches
334are served to such transient or permanent guests; such sleeping
335accommodations and dining rooms or cafes being conducted in the
336same building or buildings in connection therewith, shall, for
337the purpose of this chapter, be deemed a hotel.
338 (b) Any building, or part thereof, where separate
339accommodations for two or more families living independently of
340each other are supplied to transient or permanent guests or
341tenants shall for the purpose of this chapter be deemed an
342apartment house.
343 (c) Every house, boat, vehicle, motor court, trailer
344court, or other structure or any place or location kept, used,
345maintained, or advertised as, or held out to the public to be, a
346place where living quarters or sleeping or housekeeping
347accommodations are supplied for pay to transient or permanent
348guests or tenants, whether in one or adjoining buildings, shall
349for the purpose of this chapter be deemed a roominghouse.
350 (d) In all hotels, apartment houses, and roominghouses
351within the meaning of this chapter, the parlor, dining room,
352sleeping porches, kitchen, office, and sample rooms shall be
353construed to mean "rooms."
354 (e) A "tourist camp" is a place where two or more tents,
355tent houses, or camp cottages are located and offered by a
356person or municipality for sleeping or eating accommodations,
357most generally to the transient public for either a direct money
358consideration or an indirect benefit to the lessor or owner in
359connection with a related business.
360 (f) A "trailer camp," "mobile home park," or "recreational
361vehicle park" is a place where space is offered, with or without
362service facilities, by any persons or municipality to the public
363for the parking and accommodation of two or more automobile
364trailers, mobile homes, or recreational vehicles which are used
365for lodging, for either a direct money consideration or an
366indirect benefit to the lessor or owner in connection with a
367related business, such space being hereby defined as living
368quarters, and the rental price thereof shall include all service
369charges paid to the lessor.
370 (g)1. "Lease," "let," or "rental" also means any transfer
371of possession or control of tangible personal property for a
372fixed or indeterminate term for consideration. A clause for a
373future option to purchase or to extend an agreement does not
374preclude an agreement from being a lease or rental. This
375definition shall be used for purposes of the sales and use tax
376regardless of whether a transaction is characterized as a lease
377or rental under generally accepted accounting principles, the
378Internal Revenue Code, the Uniform Commercial Code, or any other
379provisions of federal, state, or local law. These terms include
380agreements covering motor vehicles and trailers if the amount of
381consideration may be increased or decreased by reference to the
382amount realized upon sale or disposition of the property as
383provided in 26 U.S.C. s. 7701(h)(1). These terms do not include:
384 a. A transfer of possession or control of property under a
385security agreement or deferred payment plan that requires the
386transfer of title upon completion of the required payments;
387 b. A transfer of possession or control of property under
388an agreement that requires the transfer of title upon completion
389of required payments and payment of an option price does not
390exceed the greater of $100 or 1 percent of the total required
391payments; or
392 c. The provision of tangible personal property along with
393an operator for a fixed or indeterminate period of time. A
394condition of this exclusion is that the operator is necessary
395for the equipment to perform as designed. For the purpose of
396this sub-subparagraph, an operator must do more than maintain,
397inspect, or set up the tangible personal property the leasing or
398rental of tangible personal property and the possession or use
399thereof by the lessee or rentee for a consideration, without
400transfer of the title of such property, except as expressly
401provided to the contrary herein.
402 2. The term "Lease," "let," or "rental" does not include
403mean hourly, daily, or mileage charges, to the extent that such
404charges are subject to the jurisdiction of the United States
405Interstate Commerce Commission, if when such charges are paid by
406reason of the presence of railroad cars owned by another on the
407tracks of the taxpayer, or charges made pursuant to car service
408agreements.
409 3. The term "Lease," "let," "rental," or "license" does
410not include payments made to an owner of high-voltage bulk
411transmission facilities in connection with the possession or
412control of such facilities by a regional transmission
413organization, independent system operator, or similar entity
414under the jurisdiction of the Federal Energy Regulatory
415Commission. However, where two taxpayers, in connection with the
416interchange of facilities, rent or lease property, each to the
417other, for use in providing or furnishing any of the services
418mentioned in s. 166.231, the term "lease or rental" means only
419the net amount of rental involved.
420 (h) "Real property" means the surface land, improvements
421thereto, and fixtures, and is synonymous with "realty" and "real
422estate."
423 (i) "License," as used in this chapter with reference to
424the use of real property, means the granting of a privilege to
425use or occupy a building or a parcel of real property for any
426purpose.
427 (j) Privilege, franchise, or concession fees, or fees for
428a license to do business, paid to an airport are not payments
429for leasing, letting, renting, or granting a license for the use
430of real property.
431 (24) "Livestock" includes all animals of the equine,
432bovine, or swine class, including goats, sheep, mules, horses,
433hogs, cattle, ostriches, and other grazing animals raised for
434commercial purposes. The term also includes fish raised for
435commercial purposes.
436 (25)(a) "Model 1 seller" has the same meaning as provided
437in s. 213.256.
438 (b) "Model 2 seller" has the same meaning as provided in
439s. 213.256.
440 (c) "Model 3 seller" has the same meaning as provided in
441s. 213.256.
442 (26)(11) "Motor fuel" means and includes what is commonly
443known and sold as gasoline and fuels containing a mixture of
444gasoline and other products.
445 (27)(12) "Person" includes any individual, firm,
446copartnership, joint adventure, association, corporation,
447estate, trust, business trust, receiver, syndicate, or other
448group or combination acting as a unit and also includes any
449political subdivision, municipality, state agency, bureau, or
450department and includes the plural as well as the singular
451number.
452 (28) "Power farm equipment" means moving or stationary
453equipment that contains within itself the means for its own
454propulsion or power and moving or stationary equipment that is
455dependent upon an external power source to perform its
456functions.
457 (29) "Prewritten computer software" means computer
458software, including prewritten upgrades, which is not designed
459and developed by the author or other creator to the
460specifications of a specific purchaser. The combining of two or
461more prewritten computer software programs or prewritten
462portions of such programs does not cause the combination to be
463other than prewritten computer software. Prewritten computer
464software includes software designed and developed by the author
465or other creator to the specifications of a specific purchaser
466when such software is sold to a person other than the specific
467purchaser. Where a person modifies or enhances computer software
468of which the person is not the author or creator, the person
469shall be deemed to be the author or creator only of such
470person's modifications or enhancements. Prewritten computer
471software or a prewritten portion of such software which is
472modified or enhanced to any degree, if such modification or
473enhancement is designed and developed to the specifications of a
474specific purchaser, remains prewritten computer software.
475However, prewritten computer software does not include software
476that has been modified or enhanced for a particular purchaser if
477the charge for the enhancement is reasonable and separately
478stated on the invoice or other statement of price given to the
479purchaser.
480 (30) "Product transferred electronically" means a product,
481except computer software, which was obtained by a purchaser by
482means other than the purchase of tangible storage media.
483 (31) "Qualified aircraft" means any aircraft having a
484maximum certified takeoff weight of less than 10,000 pounds and
485equipped with twin turbofan engines that meet Stage IV noise
486requirements which is used by a business operating as an on-
487demand air carrier under Federal Aviation Administration
488Regulation Title 14, chapter I, part 135, Code of Federal
489Regulations, which owns or leases and operates a fleet of at
490least 25 of such aircraft in this state.
491 (32)(13) "Retailer" means and includes every person
492engaged in the business of making sales at retail or for
493distribution, or use, or consumption, or storage to be used or
494consumed in this state.
495 (33)(14)(a) "Retail sale" or a "sale at retail" means a
496sale to a consumer or to any person for any purpose other than
497for resale in the form of tangible personal property or services
498taxable under this chapter, and includes all such transactions
499that may be made in lieu of retail sales or sales at retail. A
500sale for resale includes a sale of qualifying property. As used
501in this paragraph, the term "qualifying property" means tangible
502personal property, other than electricity, which is used or
503consumed by a government contractor in the performance of a
504qualifying contract as defined in s. 212.08(17)(c), to the
505extent that the cost of the property is allocated or charged as
506a direct item of cost to such contract, title to which property
507vests in or passes to the government under the contract. The
508term "government contractor" includes prime contractors and
509subcontractors. As used in this paragraph, a cost is a "direct
510item of cost" if it is a "direct cost" as defined in 48 C.F.R.
511s. 9904.418-30(a)(2), or similar successor provisions, including
512costs identified specifically with a particular contract.
513 (b) The terms "Retail sales," "sales at retail," "use,"
514"storage," and "consumption" include the sale, use, storage, or
515consumption of all tangible advertising materials imported or
516caused to be imported into this state. Tangible advertising
517material includes displays, display containers, brochures,
518catalogs, price lists, point-of-sale advertising, and technical
519manuals or any tangible personal property which does not
520accompany the product to the ultimate consumer.
521 (c) "Retail sales," "sale at retail," "use," "storage,"
522and "consumption" do not include materials, containers, labels,
523sacks, bags, or similar items intended to accompany a product
524sold to a customer without which delivery of the product would
525be impracticable because of the character of the contents and be
526used one time only for packaging tangible personal property for
527sale or for the convenience of the customer or for packaging in
528the process of providing a service taxable under this chapter.
529When a separate charge for packaging materials is made, the
530charge shall be considered part of the sales price or rental
531charge for purposes of determining the applicability of tax. The
532terms do not include the sale, use, storage, or consumption of
533industrial materials, including chemicals and fuels except as
534provided herein, for future processing, manufacture, or
535conversion into articles of tangible personal property for
536resale when such industrial materials, including chemicals and
537fuels except as provided herein, become a component or
538ingredient of the finished product. However, the terms include
539the sale, use, storage, or consumption of tangible personal
540property, including machinery and equipment or parts thereof,
541purchased electricity, and fuels used to power machinery, when
542such items are used and dissipated in fabricating, converting,
543or processing tangible personal property for sale, even though
544they may become ingredients or components of the tangible
545personal property for sale through accident, wear, tear,
546erosion, corrosion, or similar means. The terms do not include
547the sale of materials to a registered repair facility for use in
548repairing a motor vehicle, airplane, or boat, when such
549materials are incorporated into and sold as part of the repair.
550Such a sale shall be deemed a purchase for resale by the repair
551facility, even though every material is not separately stated or
552separately priced on the repair invoice.
553 (d) "Gross sales" means the sum total of all sales of
554tangible personal property as defined herein, without any
555deduction whatsoever of any kind or character, except as
556provided in this chapter.
557 (e) The term "Retail sale" includes a mail order sale, as
558defined in s. 212.0596(1).
559 (34)(15) "Sale" means and includes:
560 (a) Any transfer of title or possession, or both,
561exchange, barter, license, lease, or rental, conditional or
562otherwise, in any manner or by any means whatsoever, of tangible
563personal property for a consideration.
564 (b) The rental of living quarters or sleeping or
565housekeeping accommodations in hotels, apartment houses or
566roominghouses, or tourist or trailer camps, as hereinafter
567defined in this chapter.
568 (c) The producing, fabricating, processing, printing, or
569imprinting of tangible personal property for a consideration for
570consumers who furnish either directly or indirectly the
571materials used in the producing, fabricating, processing,
572printing, or imprinting.
573 (d) The furnishing, preparing, or serving for a
574consideration of any tangible personal property for consumption
575on or off the premises of the person furnishing, preparing, or
576serving such tangible personal property which includes the sale
577of meals or prepared food by an employer to his or her
578employees.
579 (e) A transaction whereby the possession of property is
580transferred but the seller retains title as security for the
581payment of the price.
582 (35)(a)(16) "Sales price" applies to the measure subject
583to the tax imposed by this chapter and means the total amount of
584consideration, including cash, credit, property, and services,
585for which tangible personal property or personal services are
586sold, leased, or rented, valued in money, whether received in
587money or otherwise, without any deduction for the following:
588 1. The seller's cost of the property sold;
589 2. The cost of materials used, labor or service cost,
590interest, losses, all costs of transportation to the seller, all
591taxes imposed on the seller, and any other expense of the
592seller;
593 3. Charges by the seller for any services necessary to
594complete the sale, other than delivery and installation charges;
595 4. Delivery charges; or
596 5. Installation charges.
597 (b) "Sales price" does not include:
598 1. Trade-ins allowed and taken at the time of sale if the
599amount is separately stated on the invoice, bill of sale, or
600similar document given to the purchaser;
601 2. Discounts, including cash, term, or coupons, which are
602not reimbursed by a third party, are allowed by a seller, and
603taken by a purchaser at the time of sale;
604 3. Interest, financing, and carrying charges from credit
605extended on the sale of personal property or services, if the
606amount is separately stated on the invoice, bill of sale, or
607similar document given to the purchaser;
608 4. Any taxes legally imposed directly on the consumer
609which are separately stated on the invoice, bill of sale, or
610similar document given to the purchaser; or means the total
611amount paid for tangible personal property, including any
612services that are a part of the sale, valued in money, whether
613paid in money or otherwise, and includes any amount for which
614credit is given to the purchaser by the seller, without any
615deduction therefrom on account of the cost of the property sold,
616the cost of materials used, labor or service cost, interest
617charged, losses, or any other expense whatsoever. "Sales price"
618also includes the consideration for a transaction which requires
619both labor and material to alter, remodel, maintain, adjust, or
620repair tangible personal property. Trade-ins or discounts
621allowed and taken at the time of sale shall not be included
622within the purview of this subsection. "Sales price" also
623includes the full face value of any coupon used by a purchaser
624to reduce the price paid to a retailer for an item of tangible
625personal property; where the retailer will be reimbursed for
626such coupon, in whole or in part, by the manufacturer of the
627item of tangible personal property; or whenever it is not
628practicable for the retailer to determine, at the time of sale,
629the extent to which reimbursement for the coupon will be made.
630The term "sales price" does not include federal excise taxes
631imposed upon the retailer on the sale of tangible personal
632property. The term "sales price" does include federal
633manufacturers' excise taxes, even if the federal tax is listed
634as a separate item on the invoice. To the extent required by
635federal law, the term "sales price" does not include
636 5. Charges for Internet access services which are not
637itemized on the customer's bill, but which can be reasonably
638identified from the selling dealer's books and records kept in
639the regular course of business. The dealer may support the
640allocation of charges with books and records kept in the regular
641course of business covering the dealer's entire service area,
642including territories outside this state.
643 (36) "Sea trial" means a voyage for the purpose of testing
644repair or modification work, which is in length and scope
645reasonably necessary to test repairs or modifications, or a
646voyage for the purpose of ascertaining the seaworthiness of a
647vessel. If the sea trial is to test repair or modification work,
648the owner or repair facility shall certify, in a form required
649by the department, what repairs have been tested. The owner and
650the repair facility may also be required to certify that the
651length and scope of the voyage were reasonably necessary to test
652the repairs or modifications.
653 (37) "Seller" means a person making sales, leases, or
654rentals of personal property or services.
655 (38) "Solar energy system" means the equipment and
656requisite hardware that provide and are used for collecting,
657transferring, converting, storing, or using incident solar
658energy for water heating, space heating, cooling, or other
659applications that would otherwise require the use of a
660conventional source of energy such as petroleum products,
661natural gas, manufactured gas, or electricity.
662 (39) "Space flight" means any flight designed for
663suborbital, orbital, or interplanetary travel of a space
664vehicle, satellite, or station of any kind.
665 (40) "Spaceport activities" means activities directed or
666sponsored by Space Florida on spaceport territory pursuant to
667its powers and responsibilities under the Space Florida Act.
668 (17) "Diesel fuel" means any liquid product, gas product,
669or combination thereof used in an internal combustion engine or
670motor to propel any form of vehicle, machine, or mechanical
671contrivance. This term includes, but is not limited to, all
672forms of fuel commonly or commercially known or sold as diesel
673fuel or kerosene. However, the term "diesel fuel" does not
674include butane gas, propane gas, or any other form of liquefied
675petroleum gas or compressed natural gas.
676 (41)(18) "Storage" means and includes any keeping or
677retention in this state of tangible personal property for use or
678consumption in this state or for any purpose other than sale at
679retail in the regular course of business.
680 (42) "Streamlined Sales and Use Tax Agreement" has the
681same meaning as in s. 213.256.
682 (43)(19) "Tangible personal property" means and includes
683personal property which may be seen, weighed, measured, or
684touched or is in any manner perceptible to the senses, including
685electric power or energy, water, gas, steam, prewritten computer
686software, boats, motor vehicles and mobile homes as defined in
687s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
688other types of vehicles. The term "tangible personal property"
689does not include stocks, bonds, notes, insurance, or other
690obligations or securities, any product transferred
691electronically, or pari-mutuel tickets sold or issued under the
692racing laws of the state.
693 (44)(20) "Use" means and includes the exercise of any
694right or power over tangible personal property incident to the
695ownership thereof, or interest therein, except that it does not
696include the sale at retail of that property in the regular
697course of business. The term "use" does not include:
698 (a) The loan of an automobile by a motor vehicle dealer to
699a high school for use in its driver education and safety
700program. The term "use" does not include; or
701 (b) A contractor's use of "qualifying property" as defined
702by paragraph (33)(a) paragraph (14)(a).
703 (45)(21) The term "Use tax" referred to in this chapter
704includes the use, the consumption, the distribution, and the
705storage as herein defined.
706 (46) "Voluntary seller" or "volunteer seller" means a
707seller that is not required to register in this state to collect
708the tax imposed by this chapter.
709 (22) "Spaceport activities" means activities directed or
710sponsored by Space Florida on spaceport territory pursuant to
711its powers and responsibilities under the Space Florida Act.
712 (23) "Space flight" means any flight designed for
713suborbital, orbital, or interplanetary travel of a space
714vehicle, satellite, or station of any kind.
715 (24) "Coin-operated amusement machine" means any machine
716operated by coin, slug, token, coupon, or similar device for the
717purposes of entertainment or amusement. The term includes, but
718is not limited to, coin-operated pinball machines, music
719machines, juke boxes, mechanical games, video games, arcade
720games, billiard tables, moving picture viewers, shooting
721galleries, and all other similar amusement devices.
722 (25) "Sea trial" means a voyage for the purpose of testing
723repair or modification work, which is in length and scope
724reasonably necessary to test repairs or modifications, or a
725voyage for the purpose of ascertaining the seaworthiness of a
726vessel. If the sea trial is to test repair or modification work,
727the owner or repair facility shall certify, in a form required
728by the department, what repairs have been tested. The owner and
729the repair facility may also be required to certify that the
730length and scope of the voyage were reasonably necessary to test
731the repairs or modifications.
732 (26) "Solar energy system" means the equipment and
733requisite hardware that provide and are used for collecting,
734transferring, converting, storing, or using incident solar
735energy for water heating, space heating, cooling, or other
736applications that would otherwise require the use of a
737conventional source of energy such as petroleum products,
738natural gas, manufactured gas, or electricity.
739 (27) "Agricultural commodity" means horticultural,
740aquacultural, poultry and farm products, and livestock and
741livestock products.
742 (28) "Farmer" means a person who is directly engaged in
743the business of producing crops, livestock, or other
744agricultural commodities. The term includes, but is not limited
745to, horse breeders, nurserymen, dairy farmers, poultry farmers,
746cattle ranchers, apiarists, and persons raising fish.
747 (29) "Livestock" includes all animals of the equine,
748bovine, or swine class, including goats, sheep, mules, horses,
749hogs, cattle, ostriches, and other grazing animals raised for
750commercial purposes. The term "livestock" shall also include
751fish raised for commercial purposes.
752 (30) "Power farm equipment" means moving or stationary
753equipment that contains within itself the means for its own
754propulsion or power and moving or stationary equipment that is
755dependent upon an external power source to perform its
756functions.
757 (31) "Forest" means the land stocked by trees of any size
758used in the production of forest products, or formerly having
759such tree cover, and not currently developed for nonforest use.
760 (32) "Agricultural production" means the production of
761plants and animals useful to humans, including the preparation,
762planting, cultivating, or harvesting of these products or any
763other practices necessary to accomplish production through the
764harvest phase, and includes aquaculture, horticulture,
765floriculture, viticulture, forestry, dairy, livestock, poultry,
766bees, and any and all forms of farm products and farm
767production.
768 (33) "Qualified aircraft" means any aircraft having a
769maximum certified takeoff weight of less than 10,000 pounds and
770equipped with twin turbofan engines that meet Stage IV noise
771requirements that is used by a business operating as an on-
772demand air carrier under Federal Aviation Administration
773Regulation Title 14, chapter I, part 135, Code of Federal
774Regulations, that owns or leases and operates a fleet of at
775least 25 of such aircraft in this state.
776 Section 2. Paragraph (c) of subsection (7) of section
777212.03, Florida Statutes, is amended to read:
778 212.03 Transient rentals tax; rate, procedure,
779enforcement, exemptions.--
780 (7)
781 (c) The rental of facilities in a trailer camp, mobile
782home park, or recreational vehicle park facilities, as defined
783in s. 212.02(23)(10)(f), which are intended primarily for rental
784as a principal or permanent place of residence is exempt from
785the tax imposed by this chapter. The rental of such facilities
786that primarily serve transient guests is not exempt by this
787subsection. In the application of this law, or in making any
788determination against the exemption, the department shall
789consider the facility as primarily serving transient guests
790unless the facility owner makes a verified declaration on a form
791prescribed by the department that more than half of the total
792rental units available are occupied by tenants who have a
793continuous residence in excess of 3 months. The owner of a
794facility declared to be exempt by this paragraph must make a
795determination of the taxable status of the facility at the end
796of the owner's accounting year using any consecutive 3-month
797period at least one month of which is in the accounting year.
798The owner must use a selected consecutive 3-month period during
799each annual redetermination. In the event that an exempt
800facility no longer qualifies for exemption by this paragraph,
801the owner must notify the department on a form prescribed by the
802department by the 20th day of the first month of the owner's
803next succeeding accounting year that the facility no longer
804qualifies for such exemption. The tax levied by this section
805shall apply to the rental of facilities that no longer qualify
806for exemption under this paragraph beginning the first day of
807the owner's next succeeding accounting year. The provisions of
808this paragraph do not apply to mobile home lots regulated under
809chapter 723.
810 Section 3. Subsection (6) of section 212.0306, Florida
811Statutes, is amended to read:
812 212.0306 Local option food and beverage tax; procedure for
813levying; authorized uses; administration.--
814 (6) Any county levying a tax authorized by this section
815must locally administer the tax using the powers and duties
816enumerated for local administration of the tourist development
817tax by s. 125.0104, 1992 Supplement to the Florida Statutes
8181991. The county's ordinance shall also provide for brackets
819applicable to taxable transactions.
820 Section 4. Paragraph (b) of subsection (1) of section
821212.04, Florida Statutes, is amended to read:
822 212.04 Admissions tax; rate, procedure, enforcement.--
823 (1)
824 (b) For the exercise of such privilege, a tax is levied at
825the rate of 6 percent of sales price, or the actual value
826received from such admissions, which 6 percent shall be added to
827and collected with all such admissions from the purchaser
828thereof, and such tax shall be paid for the exercise of the
829privilege as defined in the preceding paragraph. Each ticket
830must show on its face the actual sales price of the admission,
831or each dealer selling the admission must prominently display at
832the box office or other place where the admission charge is made
833a notice disclosing the price of the admission, and the tax
834shall be computed and collected on the basis of the actual price
835of the admission charged by the dealer. The sale price or actual
836value of admission shall, for the purpose of this chapter, be
837that price remaining after deduction of federal taxes and state
838or locally imposed or authorized seat surcharges, taxes, or
839fees, if any, imposed upon such admission. The sale price or
840actual value does not include separately stated ticket service
841charges that are imposed by a facility ticket office or a
842ticketing service and added to a separately stated, established
843ticket price. The rate of tax on each admission shall be
844according to the brackets established by s. 212.12(9).
845 Section 5. Subsections (6) through (11) of section
846212.0506, Florida Statutes, are amended to read:
847 212.0506 Taxation of service warranties.--
848 (6) This tax shall be due and payable according to the
849brackets set forth in s. 212.12.
850 (6)(7) This tax shall not apply to any portion of the
851consideration received by any person in connection with the
852issuance of any service warranty contract upon which such person
853is required to pay any premium tax imposed under the Florida
854Insurance Code or under s. 634.313(1).
855 (7)(8) If a transaction involves both the issuance of a
856service warranty that is subject to such tax and the issuance of
857a warranty, guaranty, extended warranty or extended guaranty,
858contract, agreement, or other written promise that is not
859subject to such tax, the consideration shall be separately
860identified and stated with respect to the taxable and nontaxable
861portions of the transaction. If the consideration is separately
862apportioned and identified in good faith, such tax shall apply
863to the transaction to the extent that the consideration received
864or to be received in connection with the transaction is payment
865for a service warranty subject to such tax. If the consideration
866is not apportioned in good faith, the department may reform the
867contract; such reformation by the department is to be considered
868prima facie correct, and the burden to show the contrary rests
869upon the dealer. If the consideration for such a transaction is
870not separately identified and stated, the entire transaction is
871taxable.
872 (8)(9) Any claim which arises under a service warranty
873taxable under this section, which claim is paid directly by the
874person issuing such warranty, is not subject to any tax imposed
875under this chapter.
876 (9)(10) Materials and supplies used in the performance of
877a factory or manufacturer's warranty are exempt if the contract
878is furnished at no extra charge with the equipment guaranteed
879thereunder and such materials and supplies are paid for by the
880factory or manufacturer.
881 (10)(11) Any duties imposed by this chapter upon dealers
882of tangible personal property with respect to collecting and
883remitting taxes; making returns; keeping books, records, and
884accounts; and complying with the rules and regulations of the
885department apply to all dealers as defined in s. 212.06(2)(l).
886 Section 6. Section 212.05, Florida Statutes, is amended to
887read:
888 212.05 Sales, storage, use tax.--It is hereby declared to
889be the legislative intent that every person is exercising a
890taxable privilege who engages in the business of selling
891tangible personal property at retail in this state, including
892the business of making mail order sales, or who rents or
893furnishes any of the things or services taxable under this
894chapter, or who stores for use or consumption in this state any
895item or article of tangible personal property as defined herein
896and who leases or rents such property within the state.
897 (1) For the exercise of such privilege, a tax is levied on
898each taxable transaction or incident, which tax is due and
899payable as follows:
900 (a)1.a. At the rate of 6 percent of the sales price of
901each item or article of tangible personal property when sold at
902retail in this state, computed on each taxable sale for the
903purpose of remitting the amount of tax due the state, and
904including each and every retail sale.
905 b. Each occasional or isolated sale of an aircraft, boat,
906mobile home, or motor vehicle of a class or type which is
907required to be registered, licensed, titled, or documented in
908this state or by the United States Government shall be subject
909to tax at the rate provided in this paragraph. The department
910shall by rule adopt any nationally recognized publication for
911valuation of used motor vehicles as the reference price list for
912any used motor vehicle which is required to be licensed pursuant
913to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
914party to an occasional or isolated sale of such a vehicle
915reports to the tax collector a sales price which is less than 80
916percent of the average loan price for the specified model and
917year of such vehicle as listed in the most recent reference
918price list, the tax levied under this paragraph shall be
919computed by the department on such average loan price unless the
920parties to the sale have provided to the tax collector an
921affidavit signed by each party, or other substantial proof,
922stating the actual sales price. Any party to such sale who
923reports a sales price less than the actual sales price is guilty
924of a misdemeanor of the first degree, punishable as provided in
925s. 775.082 or s. 775.083. The department shall collect or
926attempt to collect from such party any delinquent sales taxes.
927In addition, such party shall pay any tax due and any penalty
928and interest assessed plus a penalty equal to twice the amount
929of the additional tax owed. Notwithstanding any other provision
930of law, the Department of Revenue may waive or compromise any
931penalty imposed pursuant to this subparagraph.
932 2. This paragraph does not apply to the sale of a boat or
933aircraft by or through a registered dealer under this chapter to
934a purchaser who, at the time of taking delivery, is a
935nonresident of this state, does not make his or her permanent
936place of abode in this state, and is not engaged in carrying on
937in this state any employment, trade, business, or profession in
938which the boat or aircraft will be used in this state, or is a
939corporation none of the officers or directors of which is a
940resident of, or makes his or her permanent place of abode in,
941this state, or is a noncorporate entity that has no individual
942vested with authority to participate in the management,
943direction, or control of the entity's affairs who is a resident
944of, or makes his or her permanent abode in, this state. For
945purposes of this exemption, either a registered dealer acting on
946his or her own behalf as seller, a registered dealer acting as
947broker on behalf of a seller, or a registered dealer acting as
948broker on behalf of the purchaser may be deemed to be the
949selling dealer. This exemption shall not be allowed unless:
950 a. The purchaser removes a qualifying boat, as described
951in sub-subparagraph f., from the state within 90 days after the
952date of purchase or extension, or the purchaser removes a
953nonqualifying boat or an aircraft from this state within 10 days
954after the date of purchase or, when the boat or aircraft is
955repaired or altered, within 20 days after completion of the
956repairs or alterations;
957 b. The purchaser, within 30 days from the date of
958departure, shall provide the department with written proof that
959the purchaser licensed, registered, titled, or documented the
960boat or aircraft outside the state. If such written proof is
961unavailable, within 30 days the purchaser shall provide proof
962that the purchaser applied for such license, title,
963registration, or documentation. The purchaser shall forward to
964the department proof of title, license, registration, or
965documentation upon receipt;
966 c. The purchaser, within 10 days of removing the boat or
967aircraft from Florida, shall furnish the department with proof
968of removal in the form of receipts for fuel, dockage, slippage,
969tie-down, or hangaring from outside of Florida. The information
970so provided must clearly and specifically identify the boat or
971aircraft;
972 d. The selling dealer, within 5 days of the date of sale,
973shall provide to the department a copy of the sales invoice,
974closing statement, bills of sale, and the original affidavit
975signed by the purchaser attesting that he or she has read the
976provisions of this section;
977 e. The seller makes a copy of the affidavit a part of his
978or her record for as long as required by s. 213.35; and
979 f. Unless the nonresident purchaser of a boat of 5 net
980tons of admeasurement or larger intends to remove the boat from
981this state within 10 days after the date of purchase or when the
982boat is repaired or altered, within 20 days after completion of
983the repairs or alterations, the nonresident purchaser shall
984apply to the selling dealer for a decal which authorizes 90 days
985after the date of purchase for removal of the boat. The
986nonresident purchaser of a qualifying boat may apply to the
987selling dealer within 60 days after the date of purchase for an
988extension decal that authorizes the boat to remain in this state
989for an additional 90 days, but not more than a total of 180
990days, before the nonresident purchaser is required to pay the
991tax imposed by this chapter. The department is authorized to
992issue decals in advance to dealers. The number of decals issued
993in advance to a dealer shall be consistent with the volume of
994the dealer's past sales of boats which qualify under this sub-
995subparagraph. The selling dealer or his or her agent shall mark
996and affix the decals to qualifying boats in the manner
997prescribed by the department, prior to delivery of the boat.
998 (I) The department is hereby authorized to charge dealers
999a fee sufficient to recover the costs of decals issued, except
1000the extension decal shall cost $425.
1001 (II) The proceeds from the sale of decals will be
1002deposited into the administrative trust fund.
1003 (III) Decals shall display information to identify the
1004boat as a qualifying boat under this sub-subparagraph,
1005including, but not limited to, the decal's date of expiration.
1006 (IV) The department is authorized to require dealers who
1007purchase decals to file reports with the department and may
1008prescribe all necessary records by rule. All such records are
1009subject to inspection by the department.
1010 (V) Any dealer or his or her agent who issues a decal
1011falsely, fails to affix a decal, mismarks the expiration date of
1012a decal, or fails to properly account for decals will be
1013considered prima facie to have committed a fraudulent act to
1014evade the tax and will be liable for payment of the tax plus a
1015mandatory penalty of 200 percent of the tax, and shall be liable
1016for fine and punishment as provided by law for a conviction of a
1017misdemeanor of the first degree, as provided in s. 775.082 or s.
1018775.083.
1019 (VI) Any nonresident purchaser of a boat who removes a
1020decal prior to permanently removing the boat from the state, or
1021defaces, changes, modifies, or alters a decal in a manner
1022affecting its expiration date prior to its expiration, or who
1023causes or allows the same to be done by another, will be
1024considered prima facie to have committed a fraudulent act to
1025evade the tax and will be liable for payment of the tax plus a
1026mandatory penalty of 200 percent of the tax, and shall be liable
1027for fine and punishment as provided by law for a conviction of a
1028misdemeanor of the first degree, as provided in s. 775.082 or s.
1029775.083.
1030 (VII) The department is authorized to adopt rules
1031necessary to administer and enforce this subparagraph and to
1032publish the necessary forms and instructions.
1033 (VIII) The department is hereby authorized to adopt
1034emergency rules pursuant to s. 120.54(4) to administer and
1035enforce the provisions of this subparagraph.
1036
1037If the purchaser fails to remove the qualifying boat from this
1038state within the maximum 180 days after purchase or a
1039nonqualifying boat or an aircraft from this state within 10 days
1040after purchase or, when the boat or aircraft is repaired or
1041altered, within 20 days after completion of such repairs or
1042alterations, or permits the boat or aircraft to return to this
1043state within 6 months from the date of departure, or if the
1044purchaser fails to furnish the department with any of the
1045documentation required by this subparagraph within the
1046prescribed time period, the purchaser shall be liable for use
1047tax on the cost price of the boat or aircraft and, in addition
1048thereto, payment of a penalty to the Department of Revenue equal
1049to the tax payable. This penalty shall be in lieu of the penalty
1050imposed by s. 212.12(2) and is mandatory and shall not be waived
1051by the department. The maximum 180-day period following the sale
1052of a qualifying boat tax-exempt to a nonresident may not be
1053tolled for any reason. Notwithstanding other provisions of this
1054paragraph to the contrary, an aircraft purchased in this state
1055under the provisions of this paragraph may be returned to this
1056state for repairs within 6 months after the date of its
1057departure without being in violation of the law and without
1058incurring liability for the payment of tax or penalty on the
1059purchase price of the aircraft if the aircraft is removed from
1060this state within 20 days after the completion of the repairs
1061and if such removal can be demonstrated by invoices for fuel,
1062tie-down, hangar charges issued by out-of-state vendors or
1063suppliers, or similar documentation.
1064 (b) At the rate of 6 percent of the cost price of each
1065item or article of tangible personal property when the same is
1066not sold but is used, consumed, distributed, or stored for use
1067or consumption in this state; however, for tangible property
1068originally purchased exempt from tax for use exclusively for
1069lease and which is converted to the owner's own use, tax may be
1070paid on the fair market value of the property at the time of
1071conversion. If the fair market value of the property cannot be
1072determined, use tax at the time of conversion shall be based on
1073the owner's acquisition cost. Under no circumstances may the
1074aggregate amount of sales tax from leasing the property and use
1075tax due at the time of conversion be less than the total sales
1076tax that would have been due on the original acquisition cost
1077paid by the owner.
1078 (c) At the rate of 6 percent of the gross proceeds derived
1079from the lease or rental of tangible personal property, as
1080defined herein; however, the following special provisions apply
1081to the lease or rental of motor vehicles:
1082 1. When a motor vehicle is leased or rented for a period
1083of less than 12 months:
1084 a. If the motor vehicle is rented in Florida, the entire
1085amount of such rental is taxable, even if the vehicle is dropped
1086off in another state.
1087 b. If the motor vehicle is rented in another state and
1088dropped off in Florida, the rental is exempt from Florida tax.
1089 2. Except as provided in subparagraph 3., for the lease or
1090rental of a motor vehicle for a period of not less than 12
1091months, sales tax is due on the lease or rental payments if the
1092vehicle is registered in this state; provided, however, that no
1093tax shall be due if the taxpayer documents use of the motor
1094vehicle outside this state and tax is being paid on the lease or
1095rental payments in another state.
1096 3. The tax imposed by this chapter does not apply to the
1097lease or rental of a commercial motor vehicle as defined in s.
1098316.003(66)(a) to one lessee or rentee for a period of not less
1099than 12 months when tax was paid on the purchase price of such
1100vehicle by the lessor. To the extent tax was paid with respect
1101to the purchase of such vehicle in another state, territory of
1102the United States, or the District of Columbia, the Florida tax
1103payable shall be reduced in accordance with the provisions of s.
1104212.06(7). This subparagraph shall only be available when the
1105lease or rental of such property is an established business or
1106part of an established business or the same is incidental or
1107germane to such business.
1108 (d) At the rate of 6 percent of the lease or rental price
1109paid by a lessee or rentee, or contracted or agreed to be paid
1110by a lessee or rentee, to the owner of the tangible personal
1111property.
1112 (e)1. At the rate of 6 percent on charges for:
1113 a. Prepaid calling arrangements. The tax on charges for
1114prepaid calling arrangements shall be collected at the time of
1115sale and remitted by the selling dealer.
1116 (I) "Prepaid calling arrangement" means the separately
1117stated retail sale by advance payment of communications services
1118that consist exclusively of telephone calls originated by using
1119an access number, authorization code, or other means that may be
1120manually, electronically, or otherwise entered and that are sold
1121in predetermined units or dollars whose number declines with use
1122in a known amount.
1123 (II) The sale or recharge of the prepaid calling
1124arrangement is deemed to take place in accordance with s.
1125212.06(17)(d) If the sale or recharge of the prepaid calling
1126arrangement does not take place at the dealer's place of
1127business, it shall be deemed to take place at the customer's
1128shipping address or, if no item is shipped, at the customer's
1129address or the location associated with the customer's mobile
1130telephone number.
1131 (III) The sale or recharge of a prepaid calling
1132arrangement shall be treated as a sale of tangible personal
1133property for purposes of this chapter, whether or not a tangible
1134item evidencing such arrangement is furnished to the purchaser,
1135and such sale within this state subjects the selling dealer to
1136the jurisdiction of this state for purposes of this subsection.
1137 b. The installation of telecommunication and telegraphic
1138equipment.
1139 c. Electrical power or energy, except that the tax rate
1140for charges for electrical power or energy is 7 percent.
1141 2. The provisions of s. 212.17(3), regarding credit for
1142tax paid on charges subsequently found to be worthless, shall be
1143equally applicable to any tax paid under the provisions of this
1144section on charges for prepaid calling arrangements,
1145telecommunication or telegraph services, or electric power
1146subsequently found to be uncollectible. The word "charges" in
1147this paragraph does not include any excise or similar tax levied
1148by the Federal Government, any political subdivision of the
1149state, or any municipality upon the purchase, sale, or recharge
1150of prepaid calling arrangements or upon the purchase or sale of
1151telecommunication, television system program, or telegraph
1152service or electric power, which tax is collected by the seller
1153from the purchaser.
1154 (f) At the rate of 6 percent on the sale, rental, use,
1155consumption, or storage for use in this state of machines and
1156equipment, and parts and accessories therefor, used in
1157manufacturing, processing, compounding, producing, mining, or
1158quarrying personal property for sale or to be used in furnishing
1159communications, transportation, or public utility services.
1160 (g)1. At the rate of 6 percent on the retail price of
1161newspapers and magazines sold or used in Florida.
1162 2. Notwithstanding other provisions of this chapter,
1163inserts of printed materials which are distributed with a
1164newspaper or magazine are a component part of the newspaper or
1165magazine, and neither the sale nor use of such inserts is
1166subject to tax when:
1167 a. Printed by a newspaper or magazine publisher or
1168commercial printer and distributed as a component part of a
1169newspaper or magazine, which means that the items after being
1170printed are delivered directly to a newspaper or magazine
1171publisher by the printer for inclusion in editions of the
1172distributed newspaper or magazine;
1173 b. Such publications are labeled as part of the designated
1174newspaper or magazine publication into which they are to be
1175inserted; and
1176 c. The purchaser of the insert presents a resale
1177certificate to the vendor stating that the inserts are to be
1178distributed as a component part of a newspaper or magazine.
1179 (h)1. A tax is imposed at the rate of 4 percent on the
1180charges for the use of coin-operated amusement machines. The tax
1181shall be calculated by dividing the gross receipts from such
1182charges for the applicable reporting period by a divisor,
1183determined as provided in this subparagraph, to compute gross
1184taxable sales, and then subtracting gross taxable sales from
1185gross receipts to arrive at the amount of tax due. For counties
1186that do not impose a discretionary sales surtax, the divisor is
1187equal to 1.04; for counties that impose a 0.5 percent
1188discretionary sales surtax, the divisor is equal to 1.045; for
1189counties that impose a 1 percent discretionary sales surtax, the
1190divisor is equal to 1.050; and for counties that impose a 2
1191percent sales surtax, the divisor is equal to 1.060. If a county
1192imposes a discretionary sales surtax that is not listed in this
1193subparagraph, the department shall make the applicable divisor
1194available in an electronic format or otherwise. Additional
1195divisors shall bear the same mathematical relationship to the
1196next higher and next lower divisors as the new surtax rate bears
1197to the next higher and next lower surtax rates for which
1198divisors have been established. When a machine is activated by a
1199slug, token, coupon, or any similar device which has been
1200purchased, the tax is on the price paid by the user of the
1201device for such device.
1202 2. As used in this paragraph, the term "operator" means
1203any person who possesses a coin-operated amusement machine for
1204the purpose of generating sales through that machine and who is
1205responsible for removing the receipts from the machine.
1206 a. If the owner of the machine is also the operator of it,
1207he or she shall be liable for payment of the tax without any
1208deduction for rent or a license fee paid to a location owner for
1209the use of any real property on which the machine is located.
1210 b. If the owner or lessee of the machine is also its
1211operator, he or she shall be liable for payment of the tax on
1212the purchase or lease of the machine, as well as the tax on
1213sales generated through the machine.
1214 c. If the proprietor of the business where the machine is
1215located does not own the machine, he or she shall be deemed to
1216be the lessee and operator of the machine and is responsible for
1217the payment of the tax on sales, unless such responsibility is
1218otherwise provided for in a written agreement between him or her
1219and the machine owner.
1220 3.a. An operator of a coin-operated amusement machine may
1221not operate or cause to be operated in this state any such
1222machine until the operator has registered with the department
1223and has conspicuously displayed an identifying certificate
1224issued by the department. The identifying certificate shall be
1225issued by the department upon application from the operator. The
1226identifying certificate shall include a unique number, and the
1227certificate shall be permanently marked with the operator's
1228name, the operator's sales tax number, and the maximum number of
1229machines to be operated under the certificate. An identifying
1230certificate shall not be transferred from one operator to
1231another. The identifying certificate must be conspicuously
1232displayed on the premises where the coin-operated amusement
1233machines are being operated.
1234 b. The operator of the machine must obtain an identifying
1235certificate before the machine is first operated in the state
1236and by July 1 of each year thereafter. The annual fee for each
1237certificate shall be based on the number of machines identified
1238on the application times $30 and is due and payable upon
1239application for the identifying device. The application shall
1240contain the operator's name, sales tax number, business address
1241where the machines are being operated, and the number of
1242machines in operation at that place of business by the operator.
1243No operator may operate more machines than are listed on the
1244certificate. A new certificate is required if more machines are
1245being operated at that location than are listed on the
1246certificate. The fee for the new certificate shall be based on
1247the number of additional machines identified on the application
1248form times $30.
1249 c. A penalty of $250 per machine is imposed on the
1250operator for failing to properly obtain and display the required
1251identifying certificate. A penalty of $250 is imposed on the
1252lessee of any machine placed in a place of business without a
1253proper current identifying certificate. Such penalties shall
1254apply in addition to all other applicable taxes, interest, and
1255penalties.
1256 d. Operators of coin-operated amusement machines must
1257obtain a separate sales and use tax certificate of registration
1258for each county in which such machines are located. One sales
1259and use tax certificate of registration is sufficient for all of
1260the operator's machines within a single county.
1261 4. The provisions of this paragraph do not apply to coin-
1262operated amusement machines owned and operated by churches or
1263synagogues.
1264 5. In addition to any other penalties imposed by this
1265chapter, a person who knowingly and willfully violates any
1266provision of this paragraph commits a misdemeanor of the second
1267degree, punishable as provided in s. 775.082 or s. 775.083.
1268 6. The department may adopt rules necessary to administer
1269the provisions of this paragraph.
1270 (i)1. At the rate of 6 percent on charges for all:
1271 a. Detective, burglar protection, and other protection
1272services (NAICS National Numbers 561611, 561612, 561613, and
1273561621). Any law enforcement officer, as defined in s. 943.10,
1274who is performing approved duties as determined by his or her
1275local law enforcement agency in his or her capacity as a law
1276enforcement officer, and who is subject to the direct and
1277immediate command of his or her law enforcement agency, and in
1278the law enforcement officer's uniform as authorized by his or
1279her law enforcement agency, is performing law enforcement and
1280public safety services and is not performing detective, burglar
1281protection, or other protective services, if the law enforcement
1282officer is performing his or her approved duties in a
1283geographical area in which the law enforcement officer has
1284arrest jurisdiction. Such law enforcement and public safety
1285services are not subject to tax irrespective of whether the duty
1286is characterized as "extra duty," "off-duty," or "secondary
1287employment," and irrespective of whether the officer is paid
1288directly or through the officer's agency by an outside source.
1289The term "law enforcement officer" includes full-time or part-
1290time law enforcement officers, and any auxiliary law enforcement
1291officer, when such auxiliary law enforcement officer is working
1292under the direct supervision of a full-time or part-time law
1293enforcement officer.
1294 b. Nonresidential cleaning and nonresidential pest control
1295services (NAICS National Numbers 561710 and 561720).
1296 2. As used in this paragraph, "NAICS" means those
1297classifications contained in the North American Industry
1298Classification System, as published in 2007 by the Office of
1299Management and Budget, Executive Office of the President.
1300 3. Charges for detective, burglar protection, and other
1301protection security services performed in this state but used
1302outside this state are exempt from taxation. Charges for
1303detective, burglar protection, and other protection security
1304services performed outside this state and used in this state are
1305subject to tax.
1306 4. If a transaction involves both the sale or use of a
1307service taxable under this paragraph and the sale or use of a
1308service or any other item not taxable under this chapter, the
1309consideration paid must be separately identified and stated with
1310respect to the taxable and exempt portions of the transaction or
1311the entire transaction shall be presumed taxable. The burden
1312shall be on the seller of the service or the purchaser of the
1313service, whichever applicable, to overcome this presumption by
1314providing documentary evidence as to which portion of the
1315transaction is exempt from tax. The department is authorized to
1316adjust the amount of consideration identified as the taxable and
1317exempt portions of the transaction; however, a determination
1318that the taxable and exempt portions are inaccurately stated and
1319that the adjustment is applicable must be supported by
1320substantial competent evidence.
1321 5. Each seller of services subject to sales tax pursuant
1322to this paragraph shall maintain a monthly log showing each
1323transaction for which sales tax was not collected because the
1324services meet the requirements of subparagraph 3. for out-of-
1325state use. The log must identify the purchaser's name, location
1326and mailing address, and federal employer identification number,
1327if a business, or the social security number, if an individual,
1328the service sold, the price of the service, the date of sale,
1329the reason for the exemption, and the sales invoice number. The
1330monthly log shall be maintained pursuant to the same
1331requirements and subject to the same penalties imposed for the
1332keeping of similar records pursuant to this chapter.
1333 (j)1. Notwithstanding any other provision of this chapter,
1334there is hereby levied a tax on the sale, use, consumption, or
1335storage for use in this state of any coin or currency, whether
1336in circulation or not, when such coin or currency:
1337 a. Is not legal tender;
1338 b. If legal tender, is sold, exchanged, or traded at a
1339rate in excess of its face value; or
1340 c. Is sold, exchanged, or traded at a rate based on its
1341precious metal content.
1342 2. Such tax shall be at a rate of 6 percent of the price
1343at which the coin or currency is sold, exchanged, or traded,
1344except that, with respect to a coin or currency which is legal
1345tender of the United States and which is sold, exchanged, or
1346traded, such tax shall not be levied.
1347 3. There are exempt from this tax exchanges of coins or
1348currency which are in general circulation in, and legal tender
1349of, one nation for coins or currency which are in general
1350circulation in, and legal tender of, another nation when
1351exchanged solely for use as legal tender and at an exchange rate
1352based on the relative value of each as a medium of exchange.
1353 4. With respect to any transaction that involves the sale
1354of coins or currency taxable under this paragraph in which the
1355taxable amount represented by the sale of such coins or currency
1356exceeds $500, the entire amount represented by the sale of such
1357coins or currency is exempt from the tax imposed under this
1358paragraph. The dealer must maintain proper documentation, as
1359prescribed by rule of the department, to identify that portion
1360of a transaction which involves the sale of coins or currency
1361and is exempt under this subparagraph.
1362 (k) At the rate of 6 percent of the sales price of each
1363gallon of diesel fuel not taxed under chapter 206 purchased for
1364use in a vessel.
1365 (l) Florists located in this state are liable for sales
1366tax on sales to retail customers regardless of where or by whom
1367the items sold are to be delivered. Florists located in this
1368state are not liable for sales tax on payments received from
1369other florists for items delivered to customers in this state.
1370 (m) Operators of game concessions or other concessionaires
1371who customarily award tangible personal property as prizes may,
1372in lieu of paying tax on the cost price of such property, pay
1373tax on 25 percent of the gross receipts from such concession
1374activity.
1375 (2) The tax shall be collected by the dealer, as defined
1376herein, and remitted by the dealer to the state at the time and
1377in the manner as hereinafter provided.
1378 (3) The tax so levied is in addition to all other taxes,
1379whether levied in the form of excise, license, or privilege
1380taxes, and in addition to all other fees and taxes levied.
1381 (4) The tax imposed pursuant to this chapter shall be due
1382and payable according to the brackets set forth in s. 212.12.
1383 Section 7. Section 212.054, Florida Statutes, is amended
1384to read:
1385 212.054 Discretionary sales surtax; limitations,
1386administration, and collection.--
1387 (1) A No general excise tax on sales may not shall be
1388levied by the governing body of any county unless specifically
1389authorized in s. 212.055. Any general excise tax on sales
1390authorized pursuant to said section shall be administered and
1391collected exclusively as provided in this section.
1392 (2)(a) The tax imposed by the governing body of any county
1393authorized to so levy pursuant to s. 212.055 shall be a
1394discretionary surtax on all transactions occurring in the county
1395which transactions are subject to the state tax imposed on
1396sales, use, services, rentals, admissions, and other
1397transactions by this chapter and communications services as
1398defined for purposes of chapter 202. The surtax, if levied,
1399shall be computed as the applicable rate or rates authorized
1400pursuant to s. 212.055 times the amount of taxable sales and
1401taxable purchases representing such transactions. If the surtax
1402is levied on the sale of an item of tangible personal property
1403or on the sale of a service, the surtax shall be computed by
1404multiplying the rate imposed by the county within which the sale
1405occurs by the amount of the taxable sale. The sale of an item of
1406tangible personal property or the sale of a service is not
1407subject to the surtax if the property, the service, or the
1408tangible personal property representing the service is delivered
1409within a county that does not impose a discretionary sales
1410surtax.
1411 (b) However:
1412 1. The sales amount above $5,000 on a motor vehicle,
1413aircraft, boat, manufactured home, modular home, or mobile home
1414is any item of tangible personal property shall not be subject
1415to the surtax. However, charges for prepaid calling
1416arrangements, as defined in s. 212.05(1)(e)1.a., shall be
1417subject to the surtax. For purposes of administering the $5,000
1418limitation on an item of tangible personal property, if two or
1419more taxable items of tangible personal property are sold to the
1420same purchaser at the same time and, under generally accepted
1421business practice or industry standards or usage, are normally
1422sold in bulk or are items that, when assembled, comprise a
1423working unit or part of a working unit, such items must be
1424considered a single item for purposes of the $5,000 limitation
1425when supported by a charge ticket, sales slip, invoice, or other
1426tangible evidence of a single sale or rental.
1427 2. In the case of utility services covering a period
1428starting before and ending after the effective date of the
1429surtax, the rate applies as follows:
1430 a. In the case of a rate adoption or increase, the new
1431rate applies to the first billing period starting on or after
1432the effective date of the surtax adoption or increase.
1433 b. In the case of a rate decrease or termination, the new
1434rate applies to bills rendered on or after the effective date of
1435the rate change billed on or after the effective date of any
1436such surtax, the entire amount of the charge for utility
1437services shall be subject to the surtax. In the case of utility
1438services billed after the last day the surtax is in effect, the
1439entire amount of the charge on said items shall not be subject
1440to the surtax. "Utility service," as used in this section, does
1441not include any communications services as defined in chapter
1442202.
1443 3. In the case of written contracts which are signed prior
1444to the effective date of any such surtax for the construction of
1445improvements to real property or for remodeling of existing
1446structures, the surtax shall be paid by the contractor
1447responsible for the performance of the contract. However, the
1448contractor may apply for one refund of any such surtax paid on
1449materials necessary for the completion of the contract. Any
1450application for refund shall be made no later than 15 months
1451following initial imposition of the surtax in that county. The
1452application for refund shall be in the manner prescribed by the
1453department by rule. A complete application shall include proof
1454of the written contract and of payment of the surtax. The
1455application shall contain a sworn statement, signed by the
1456applicant or its representative, attesting to the validity of
1457the application. The department shall, within 30 days after
1458approval of a complete application, certify to the county
1459information necessary for issuance of a refund to the applicant.
1460Counties are hereby authorized to issue refunds for this purpose
1461and shall set aside from the proceeds of the surtax a sum
1462sufficient to pay any refund lawfully due. Any person who
1463fraudulently obtains or attempts to obtain a refund pursuant to
1464this subparagraph, in addition to being liable for repayment of
1465any refund fraudulently obtained plus a mandatory penalty of 100
1466percent of the refund, is guilty of a felony of the third
1467degree, punishable as provided in s. 775.082, s. 775.083, or s.
1468775.084.
1469 4. In the case of any vessel, railroad, or motor vehicle
1470common carrier entitled to partial exemption from tax imposed
1471under this chapter pursuant to s. 212.08(4), (8), or (9), the
1472basis for imposition of surtax shall be the same as provided in
1473s. 212.08 and the ratio shall be applied each month to total
1474purchases in this state of property qualified for proration
1475which is delivered or sold in the taxing county to establish the
1476portion used and consumed in intracounty movement and subject to
1477surtax.
1478 (3) Except as otherwise provided in this section, a surtax
1479applies to a retail sale, lease, or rental of tangible personal
1480property, a digital good, or a service when, under s.
1481212.06(17), the transaction occurs in a county that imposes a
1482surtax under s. 212.055.
1483 (4)(3) To determine whether a transaction occurs in a
1484county imposing a surtax, the following provisions apply For the
1485purpose of this section, a transaction shall be deemed to have
1486occurred in a county imposing the surtax when:
1487 (a)1. The retail sale of a modular or manufactured home,
1488not including a mobile home, occurs in the county to which the
1489house is delivered includes an item of tangible personal
1490property, a service, or tangible personal property representing
1491a service, and the item of tangible personal property, the
1492service, or the tangible personal property representing the
1493service is delivered within the county. If there is no
1494reasonable evidence of delivery of a service, the sale of a
1495service is deemed to occur in the county in which the purchaser
1496accepts the bill of sale.
1497 (b)2. The retail sale, excluding a lease or rental, of any
1498motor vehicle that does not qualify as transportation equipment,
1499as defined in s. 212.06(17)(g), or the retail sale of a of any
1500motor vehicle or mobile home of a class or type that which is
1501required to be registered in this state or in any other state is
1502shall be deemed to occur have occurred only in the county
1503identified from as the residence address of the purchaser on the
1504registration or title document for the such property.
1505 (c)(b) Admission charged for an event occurs The event for
1506which an admission is charged is located in the county in which
1507the event is held.
1508 (d)(c) A lease or rental of real property occurs in the
1509county in which the real property is located. The consumer of
1510utility services is located in the county.
1511 (e)(d)1. The retail sale, excluding a lease or rental, of
1512any aircraft that does not qualify as transportation equipment,
1513as defined in s. 212.06(17)(g), or of any boat of a class or
1514type that is required to be registered, licensed, titled, or
1515documented in this state or by the United States Government
1516occurs in the county to which the aircraft or boat is delivered.
1517 2. The user of any aircraft or boat of a class or type
1518that which is required to be registered, licensed, titled, or
1519documented in this state or by the United States Government
1520imported into the county for use, consumption, distribution, or
1521storage to be used or consumed occurs in the county in which the
1522user is located in the county.
1523 3.2. However, it shall be presumed that such items used
1524outside the county imposing the surtax for 6 months or longer
1525before being imported into the county were not purchased for use
1526in the county, except as provided in s. 212.06(8)(b).
1527 4.3. This paragraph does not apply to the use or
1528consumption of items upon which a like tax of equal or greater
1529amount has been lawfully imposed and paid outside the county.
1530 (f)(e) The purchase purchaser of any motor vehicle or
1531mobile home of a class or type that which is required to be
1532registered in this state occurs in the county identified from
1533the residential address of the purchaser is a resident of the
1534taxing county as determined by the address appearing on or to be
1535reflected on the registration document for the such property.
1536 (g)(f)1. The use, consumption, distribution, or storage of
1537a Any motor vehicle or mobile home of a class or type that which
1538is required to be registered in this state and that is imported
1539from another state occurs in the county to which it is imported
1540into the taxing county by a user residing therein for the
1541purpose of use, consumption, distribution, or storage in the
1542taxing county.
1543 2. However, it shall be presumed that such items used
1544outside the taxing county for 6 months or longer before being
1545imported into the county were not purchased for use in the
1546county.
1547 (g) The real property which is leased or rented is located
1548in the county.
1549 (h) A The transient rental transaction occurs in the
1550county in which the rental property is located.
1551 (i) The delivery of any aircraft or boat of a class or
1552type which is required to be registered, licensed, titled, or
1553documented in this state or by the United States Government is
1554to a location in the county. However, this paragraph does not
1555apply to the use or consumption of items upon which a like tax
1556of equal or greater amount has been lawfully imposed and paid
1557outside the county.
1558 (i)(j) A transaction occurs in a county imposing the
1559surtax if the dealer owing a use tax on purchases or leases is
1560located in that the county.
1561 (k) The delivery of tangible personal property other than
1562that described in paragraph (d), paragraph (e), or paragraph (f)
1563is made to a location outside the county, but the property is
1564brought into the county within 6 months after delivery, in which
1565event, the owner must pay the surtax as a use tax.
1566 (j)(l) The use of a coin-operated amusement or vending
1567machine occurs is located in the county in which the machine is
1568located.
1569 (k)(m) An The florist taking the original order to sell
1570tangible personal property taken by a florist occurs is located
1571in the county in which the florist taking the order is located,
1572notwithstanding any other provision of this section.
1573 (5)(4)(a) The department shall administer, collect, and
1574enforce the tax authorized under s. 212.055 pursuant to the same
1575procedures used in the administration, collection, and
1576enforcement of the general state sales tax imposed under the
1577provisions of this chapter, except as provided in this section.
1578The provisions of this chapter regarding interest and penalties
1579on delinquent taxes shall apply to the surtax. Discretionary
1580sales surtaxes shall not be included in the computation of
1581estimated taxes pursuant to s. 212.11. Notwithstanding any other
1582provision of law, a dealer need not separately state the amount
1583of the surtax on the charge ticket, sales slip, invoice, or
1584other tangible evidence of sale. For the purposes of this
1585section and s. 212.055, the "proceeds" of any surtax means all
1586funds collected and received by the department pursuant to a
1587specific authorization and levy under s. 212.055, including any
1588interest and penalties on delinquent surtaxes.
1589 (b) The proceeds of a discretionary sales surtax collected
1590by the selling dealer located in a county which imposes the
1591surtax shall be returned, less the cost of administration, to
1592the county where the selling dealer is located. The proceeds
1593shall be transferred to the Discretionary Sales Surtax Clearing
1594Trust Fund. A separate account shall be established in such
1595trust fund for each county imposing a discretionary surtax. The
1596amount deducted for the costs of administration shall not exceed
15973 percent of the total revenue generated for all counties
1598levying a surtax authorized in s. 212.055. The amount deducted
1599for the costs of administration shall be used only for those
1600costs which are solely and directly attributable to the surtax.
1601The total cost of administration shall be prorated among those
1602counties levying the surtax on the basis of the amount collected
1603for a particular county to the total amount collected for all
1604counties. No later than March 1 of each year, the department
1605shall submit a written report which details the expenses and
1606amounts deducted for the costs of administration to the
1607President of the Senate, the Speaker of the House of
1608Representatives, and the governing authority of each county
1609levying a surtax. The department shall distribute the moneys in
1610the trust fund each month to the appropriate counties, unless
1611otherwise provided in s. 212.055.
1612 (c)1. Any dealer located in a county that does not impose
1613a discretionary sales surtax but who collects the surtax due to
1614sales of tangible personal property or services delivered
1615outside the county shall remit monthly the proceeds of the
1616surtax to the department to be deposited into an account in the
1617Discretionary Sales Surtax Clearing Trust Fund which is separate
1618from the county surtax collection accounts. The department shall
1619distribute funds in this account using a distribution factor
1620determined for each county that levies a surtax and multiplied
1621by the amount of funds in the account and available for
1622distribution. The distribution factor for each county equals the
1623product of:
1624 a. The county's latest official population determined
1625pursuant to s. 186.901;
1626 b. The county's rate of surtax; and
1627 c. The number of months the county has levied a surtax
1628during the most recent distribution period;
1629
1630divided by the sum of all such products of the counties levying
1631the surtax during the most recent distribution period.
1632 2. The department shall compute distribution factors for
1633eligible counties once each quarter and make appropriate
1634quarterly distributions.
1635 3. A county that fails to timely provide the information
1636required by this section to the department authorizes the
1637department, by such action, to use the best information
1638available to it in distributing surtax revenues to the county.
1639If this information is unavailable to the department, the
1640department may partially or entirely disqualify the county from
1641receiving surtax revenues under this paragraph. A county that
1642fails to provide timely information waives its right to
1643challenge the department's determination of the county's share,
1644if any, of revenues provided under this paragraph.
1645 (5) No discretionary sales surtax or increase or decrease
1646in the rate of any discretionary sales surtax shall take effect
1647on a date other than January 1. No discretionary sales surtax
1648shall terminate on a day other than December 31.
1649 (6) The governing body of any county levying a
1650discretionary sales surtax shall enact an ordinance levying the
1651surtax in accordance with the procedures described in s.
1652125.66(2).
1653 (7)(a) Any adoption, repeal, or rate change of the surtax
1654by the governing body of any county levying a discretionary
1655sales surtax or the school board of any county levying the
1656school capital outlay surtax authorized by s. 212.055(6) is
1657effective on April 1. A county or school board adopting,
1658repealing, or changing the rate of such surtax shall notify the
1659department within 10 days after final adoption by ordinance or
1660referendum of an adoption, repeal, imposition, termination, or
1661rate change of the surtax, but no later than October 20
1662immediately preceding such April 1 November 16 prior to the
1663effective date. The notice must specify the time period during
1664which the surtax will be in effect and the rate and must include
1665a copy of the ordinance and such other information as the
1666department requires by rule. Failure to timely provide such
1667notification to the department shall result in the delay of the
1668effective date for a period of 1 year.
1669 (b) In addition to the notification required by paragraph
1670(a), the governing body of any county proposing to levy a
1671discretionary sales surtax or the school board of any county
1672proposing to levy the school capital outlay surtax authorized by
1673s. 212.055(6) shall notify the department by October 1 if the
1674referendum or consideration of the ordinance that would result
1675in imposition, termination, or rate change of the surtax is
1676scheduled to occur on or after October 1 of that year. Failure
1677to timely provide such notification to the department shall
1678result in the delay of the effective date for a period of 1
1679year.
1680 (c) The department shall provide notice of the adoption,
1681repeal, or rate change of the surtax to affected sellers by
1682February 1 immediately preceding the April 1 effective date.
1683 (d) Notwithstanding the date set in an ordinance for the
1684termination of a surtax, a surtax terminates only on March 31. A
1685surtax imposed before January 1, 2010, for which an ordinance
1686provides a different termination date, also terminates on the
1687March 31 following the termination date established in the
1688ordinance.
1689 (8) With respect to any motor vehicle or mobile home of a
1690class or type which is required to be registered in this state,
1691the tax due on a transaction occurring in the taxing county as
1692herein provided shall be collected from the purchaser or user
1693incident to the titling and registration of such property,
1694irrespective of whether such titling or registration occurs in
1695the taxing county.
1696 (9) The department may certify vendor databases, and shall
1697purchase or otherwise make available a database or databases,
1698singly or in combination, which describe boundary changes for
1699all taxing jurisdictions, including a description of the change
1700and the effective date of a boundary change; provide all sales
1701and use tax rates by jurisdiction; assign to each five-digit and
1702nine-digit zip code the proper rate and jurisdiction and apply
1703the lowest combined rate imposed in the zip code area, if the
1704area includes more than one tax rate in any level of taxing
1705jurisdiction; and use address-based boundary database records
1706for assigning taxing jurisdictions and associated tax rates.
1707 (a) A seller or certified service provider that collects
1708and remits the state tax and any local tax imposed by this
1709chapter shall be held harmless from any tax, interest, and
1710penalties due solely as a result of relying on erroneous data on
1711tax rates, boundaries, or taxing jurisdiction assignments
1712provided by the state if the seller or certified service
1713provider exercises due diligence in applying one or more of the
1714following methods to determine the taxing jurisdiction and tax
1715rate for a transaction:
1716 1. Employing an electronic database provided by the
1717department under this subsection; or
1718 2. Employing a state-certified database.
1719 (b) If a seller or certified service provider is unable to
1720determine the applicable rate and jurisdiction using an address-
1721based database record after exercising due diligence, the seller
1722or certified service provider may apply the nine-digit zip code
1723designation applicable to a purchaser.
1724 (c) If a nine-digit zip code designation is not available
1725for a street address or if a seller or certified service
1726provider is unable to determine the nine-digit zip code
1727designation applicable to a purchase after exercising due
1728diligence to determine the designation, the seller or certified
1729service provider may apply the rate for the five-digit zip code
1730area.
1731 (d) There is a rebuttable presumption that a seller or
1732certified service provider has exercised due diligence if the
1733seller or certified service provider has attempted to determine
1734the tax rate and jurisdiction by using state-certified software
1735that makes this assignment from the address and zip code
1736information applicable to the purchase.
1737 (e) There is a rebuttable presumption that a seller or
1738certified service provider has exercised due diligence if the
1739seller or certified service provider has attempted to determine
1740the nine-digit zip code designation by using state-certified
1741software that makes this designation from the street address and
1742the five-digit zip code applicable to a purchase.
1743 (f) If a seller or certified service provider does not use
1744one of the methods specified in paragraph (a), the seller or
1745certified service provider may be held liable to the department
1746for tax, interest, and penalties that are due for charging and
1747collecting the incorrect amount of tax.
1748 (10) A purchaser shall be held harmless from tax,
1749interest, and penalties for having failed to pay the correct
1750amount of sales or use tax due solely as a result of any of the
1751following circumstances:
1752 (a) The seller or certified service provider relied on
1753erroneous data on tax rates, boundaries, or taxing jurisdiction
1754assignments provided by the department;
1755 (b) A purchaser holding a direct-pay permit relied on
1756erroneous data on tax rates, boundaries, or taxing jurisdiction
1757assignments provided by the department; or
1758 (c) A purchaser relied on erroneous data supplied in a
1759database described in paragraph (9)(a).
1760 (11) A seller is not liable for failing to collect tax at
1761the new tax rate if:
1762 (a) The new rate takes effect within 30 days after the new
1763rate is enacted;
1764 (b) The seller collected the tax at the preceding rate;
1765 (c) The seller's failure to collect the tax at the new
1766rate does not extend beyond 30 days after the enactment of the
1767new rate; and
1768 (d) The seller did not fraudulently fail to collect at the
1769new rate or solicit purchasers based on the preceding rate.
1770 Section 8. Paragraph (c) of subsection (2) and subsections
1771(3) and (5) of section 212.06, Florida Statutes, are amended,
1772and subsection (17) is added to that section, to read:
1773 212.06 Sales, storage, use tax; collectible from dealers;
1774"dealer" defined; dealers to collect from purchasers;
1775legislative intent as to scope of tax.--
1776 (2)
1777 (c) The term "dealer" is further defined to mean every
1778person, as used in this chapter, who sells at retail or who
1779offers for sale at retail, or who has in his or her possession
1780for sale at retail; or for use, consumption, or distribution; or
1781for storage to be used or consumed in this state, tangible
1782personal property as defined herein, including a retailer who
1783transacts a mail order sale.
1784 (3)(a) Except as provided in paragraph (b), every dealer
1785making sales, whether within or outside the state, of tangible
1786personal property for distribution, storage, or use or other
1787consumption, in this state, shall, at the time of making sales,
1788collect the tax imposed by this chapter from the purchaser.
1789 (b)1. Notwithstanding subsection (17), a purchaser of
1790direct mail which is not a holder of a direct-pay permit shall
1791provide to the seller in conjunction with the purchase a direct-
1792mail form or information to show the jurisdictions to which the
1793direct mail is delivered to recipients. Upon receipt of the
1794direct-mail form, the seller is relieved of all obligations to
1795collect, pay, or remit the applicable tax, and the purchaser is
1796obligated to pay or remit the applicable tax on a direct-pay
1797basis. A direct-mail form remains in effect for all future sales
1798of direct mail by the seller to the purchaser until it is
1799revoked in writing.
1800 2. Upon receipt of information from the purchaser showing
1801the jurisdictions to which the direct mail is delivered to
1802recipients, the seller shall collect the tax according to the
1803delivery information provided by the purchaser. In the absence
1804of bad faith, the seller is relieved of any further obligation
1805to collect tax on any transaction for which the seller has
1806collected tax pursuant to the delivery information provided by
1807the purchaser.
1808 3. If the purchaser of direct mail does not have a direct-
1809pay permit and does not provide the seller with a direct-mail
1810form or delivery information as required by subparagraph 1., the
1811seller shall collect the tax according to subparagraph (17)(d)5.
1812This paragraph does not limit a purchaser's obligation to remit
1813sales or use tax to any state to which the direct mail is
1814delivered.
1815 4. If a purchaser of direct mail provides the seller with
1816documentation of direct-pay authority, the purchaser is not
1817required to provide a direct-mail form or delivery information
1818to the seller. A purchaser of printed materials shall have sole
1819responsibility for the taxes imposed by this chapter on those
1820materials when the printer of the materials delivers them to the
1821United States Postal Service for mailing to persons other than
1822the purchaser located within and outside this state. Printers of
1823materials delivered by mail to persons other than the purchaser
1824located within and outside this state shall have no obligation
1825or responsibility for the payment or collection of any taxes
1826imposed under this chapter on those materials. However, printers
1827are obligated to collect the taxes imposed by this chapter on
1828printed materials when all, or substantially all, of the
1829materials will be mailed to persons located within this state.
1830For purposes of the printer's tax collection obligation, there
1831is a rebuttable presumption that all materials printed at a
1832facility are mailed to persons located within the same state as
1833that in which the facility is located. A certificate provided by
1834the purchaser to the printer concerning the delivery of the
1835printed materials for that purchase or all purchases shall be
1836sufficient for purposes of rebutting the presumption created
1837herein.
1838 5.2. The Department of Revenue is authorized to adopt
1839rules and forms to implement the provisions of this paragraph.
1840 (5)(a)1. Except as provided in subparagraph 2., It is not
1841the intention of This chapter does not to levy a tax upon
1842tangible personal property imported, produced, or manufactured
1843in this state for export:
1844 1. If, provided that tangible personal property may not be
1845considered as being imported, produced, or manufactured for
1846export unless the importer, producer, or manufacturer:
1847 a. Delivers the tangible personal property same to a
1848licensed exporter for exporting or to a common carrier for
1849shipment outside the state or mails the same by United States
1850mail to a destination outside the state; or, in the case of
1851aircraft being exported under their own power to a destination
1852outside the continental limits of the United States, by
1853submission
1854 b. Submits to the department of a duly signed and
1855validated United States customs declaration, showing the
1856departure of an the aircraft from the continental United States
1857and; and further with respect to aircraft, the canceled United
1858States registry of the said aircraft for an aircraft that is
1859exported under its own power to a destination outside of the
1860continental United States; or in the case of
1861 c. Submits documentation as required by rule to the
1862department showing the departure of an aircraft of foreign
1863registry from the continental United States on which parts and
1864equipment have been installed on aircraft of foreign registry,
1865by submission to the department of documentation, the extent of
1866which shall be provided by rule, showing the departure of the
1867aircraft from the continental United States; or nor is it the
1868intention of this chapter to levy a tax on any sale which
1869 2. If the state is prohibited from taxing the sale under
1870the Constitution or laws of the United States.
1871
1872Every retail sale made to a person physically present at the
1873time of sale shall be presumed to have been delivered in this
1874state.
1875 2.a. Notwithstanding subparagraph 1., a tax is levied on
1876each sale of tangible personal property to be transported to a
1877cooperating state as defined in sub-subparagraph c., at the rate
1878specified in sub-subparagraph d. However, a Florida dealer will
1879be relieved from the requirements of collecting taxes pursuant
1880to this subparagraph if the Florida dealer obtains from the
1881purchaser an affidavit setting forth the purchaser's name,
1882address, state taxpayer identification number, and a statement
1883that the purchaser is aware of his or her state's use tax laws,
1884is a registered dealer in Florida or another state, or is
1885purchasing the tangible personal property for resale or is
1886otherwise not required to pay the tax on the transaction. The
1887department may, by rule, provide a form to be used for the
1888purposes set forth herein.
1889 b. For purposes of this subparagraph, "a cooperating
1890state" is one determined by the executive director of the
1891department to cooperate satisfactorily with this state in
1892collecting taxes on mail order sales. No state shall be so
1893determined unless it meets all the following minimum
1894requirements:
1895 (I) It levies and collects taxes on mail order sales of
1896property transported from that state to persons in this state,
1897as described in s. 212.0596, upon request of the department.
1898 (II) The tax so collected shall be at the rate specified
1899in s. 212.05, not including any local option or tourist or
1900convention development taxes collected pursuant to s. 125.0104
1901or this chapter.
1902 (III) Such state agrees to remit to the department all
1903taxes so collected no later than 30 days from the last day of
1904the calendar quarter following their collection.
1905 (IV) Such state authorizes the department to audit dealers
1906within its jurisdiction who make mail order sales that are the
1907subject of s. 212.0596, or makes arrangements deemed adequate by
1908the department for auditing them with its own personnel.
1909 (V) Such state agrees to provide to the department records
1910obtained by it from retailers or dealers in such state showing
1911delivery of tangible personal property into this state upon
1912which no sales or use tax has been paid in a manner similar to
1913that provided in sub-subparagraph g.
1914 c. For purposes of this subparagraph, "sales of tangible
1915personal property to be transported to a cooperating state"
1916means mail order sales to a person who is in the cooperating
1917state at the time the order is executed, from a dealer who
1918receives that order in this state.
1919 d. The tax levied by sub-subparagraph a. shall be at the
1920rate at which such a sale would have been taxed pursuant to the
1921cooperating state's tax laws if consummated in the cooperating
1922state by a dealer and a purchaser, both of whom were physically
1923present in that state at the time of the sale.
1924 e. The tax levied by sub-subparagraph a., when collected,
1925shall be held in the State Treasury in trust for the benefit of
1926the cooperating state and shall be paid to it at a time agreed
1927upon between the department, acting for this state, and the
1928cooperating state or the department or agency designated by it
1929to act for it; however, such payment shall in no event be made
1930later than 30 days from the last day of the calendar quarter
1931after the tax was collected. Funds held in trust for the benefit
1932of a cooperating state shall not be subject to the service
1933charges imposed by s. 215.20.
1934 f. The department is authorized to perform such acts and
1935to provide such cooperation to a cooperating state with
1936reference to the tax levied by sub-subparagraph a. as is
1937required of the cooperating state by sub-subparagraph b.
1938 g. In furtherance of this act, dealers selling tangible
1939personal property for delivery in another state shall make
1940available to the department, upon request of the department,
1941records of all tangible personal property so sold. Such records
1942shall include a description of the property, the name and
1943address of the purchaser, the name and address of the person to
1944whom the property was sent, the purchase price of the property,
1945information regarding whether sales tax was paid in this state
1946on the purchase price, and such other information as the
1947department may by rule prescribe.
1948 (b)1. Notwithstanding the provisions of paragraph (a), it
1949is not the intention of this chapter to levy a tax on the sale
1950of tangible personal property to a nonresident dealer who does
1951not hold a Florida sales tax registration, provided such
1952nonresident dealer furnishes the seller a statement declaring
1953that the tangible personal property will be transported outside
1954this state by the nonresident dealer for resale and for no other
1955purpose. The statement shall include, but not be limited to, the
1956nonresident dealer's name, address, applicable passport or visa
1957number, arrival-departure card number, and evidence of authority
1958to do business in the nonresident dealer's home state or
1959country, such as his or her business name and address,
1960occupational license number, if applicable, or any other
1961suitable requirement. The statement shall be signed by the
1962nonresident dealer and shall include the following sentence:
1963"Under penalties of perjury, I declare that I have read the
1964foregoing, and the facts alleged are true to the best of my
1965knowledge and belief."
1966 2. The burden of proof of subparagraph 1. rests with the
1967seller, who must retain the proper documentation to support the
1968exempt sale. The exempt transaction is subject to verification
1969by the department.
1970 (c) Notwithstanding the provisions of paragraph (a), it is
1971not the intention of this chapter to levy a tax on the sale by a
1972printer to a nonresident print purchaser of material printed by
1973that printer for that nonresident print purchaser when the print
1974purchaser does not furnish the printer a resale certificate
1975containing a sales tax registration number but does furnish to
1976the printer a statement declaring that such material will be
1977resold by the nonresident print purchaser.
1978 (17) This subsection shall be used to determine the
1979location where a transaction occurs for purposes of applying the
1980tax imposed by this chapter.
1981 (a) For purposes of this subsection, the terms "receive"
1982and "receipt" mean:
1983 1. Taking possession of tangible personal property;
1984 2. Making first use of services; or
1985 3. Taking possession or making first use of digital goods,
1986whichever occurs first.
1987
1988The terms do not include possession by a shipping company on
1989behalf of the purchaser.
1990 (b) For purposes of this subsection, the term "product"
1991means tangible personal property, a digital good, or a service.
1992 (c) This section does not apply to sales or use taxes
1993levied on:
1994 1. The retail sale or transfer of a boat, modular home,
1995manufactured home, or mobile home.
1996 2. The retail sale, excluding a lease or rental, of a
1997motor vehicle or aircraft that does not qualify as
1998transportation equipment, as defined in paragraph (g). The lease
1999or rental of these items shall be deemed to have occurred in
2000accordance with paragraph (f).
2001 3. The retail sale of tangible personal property by a
2002florist.
2003
2004Such retail sales are deemed to take place at the location
2005determined under s. 212.054(4).
2006 (d) The retail sale of a product, excluding a lease or
2007rental, shall be deemed to take place:
2008 1. When the product is received by the purchaser at a
2009business location of the seller, at that business location;
2010 2. When the product is not received by the purchaser at a
2011business location of the seller, at the location of receipt by
2012the purchaser, or the purchaser's donee, designated as such by
2013the purchaser, including the location indicated by instructions
2014for delivery to the purchaser or donee, known to the seller;
2015 3. When subparagraphs 1. and 2. do not apply, at the
2016location indicated by an address for the purchaser which is
2017available from the business records of the seller which are
2018maintained in the ordinary course of the seller's business, if
2019use of this address does not constitute bad faith;
2020 4. When subparagraphs 1., 2., and 3. do not apply, at the
2021location indicated by an address for the purchaser obtained
2022during the consummation of the sale, including the address of a
2023purchaser's payment instrument, if no other address is
2024available, if use of this address does not constitute bad faith;
2025or
2026 5. When subparagraphs 1., 2., 3., and 4. do not apply,
2027including when the seller is without sufficient information to
2028apply the previous subparagraphs, at the address from which
2029tangible personal property was shipped, from which the digital
2030good or the computer software delivered electronically was first
2031available for transmission by the seller, or from which the
2032service was provided, disregarding any location that merely
2033provided the digital transfer of the product sold.
2034 (e) The lease or rental of tangible personal property,
2035other than property identified in paragraphs (f) and (g), shall
2036be deemed to have occurred as follows:
2037 1. For a lease or rental that requires recurring periodic
2038payments, the first periodic payment is deemed to take place in
2039accordance with paragraph (d), notwithstanding the exclusion of
2040lease or rental in paragraph (d). Subsequent periodic payments
2041are deemed to have occurred at the primary property location for
2042each period covered by the payment. The primary property
2043location is determined by an address for the property provided
2044by the lessee which is available to the lessor from its records
2045maintained in the ordinary course of business, if use of this
2046address does not constitute bad faith. The property location is
2047not altered by intermittent use of the property at different
2048locations, such as use of business property that accompanies
2049employees on business trips and service calls.
2050 2. For a lease or rental that does not require recurring
2051periodic payments, the payment is deemed to take place in
2052accordance with paragraph (d), notwithstanding the exclusion of
2053a lease or rental in paragraph (d).
2054 3. This paragraph does not affect the imposition or
2055computation of sales or use tax on leases or rentals based on a
2056lump sum or accelerated basis or on the acquisition of property
2057for lease.
2058 (f) The lease or rental of a motor vehicle or aircraft
2059that does not qualify as transportation equipment, as defined in
2060paragraph (g), shall be sourced as follows:
2061 1. For a lease or rental that requires recurring periodic
2062payments, each periodic payment is deemed to take place at the
2063primary property location. The primary property location shall
2064be determined by an address for the property provided by the
2065lessee which is available to the lessor from its records
2066maintained in the ordinary course of business, if use of this
2067address does not constitute bad faith. This location may not be
2068altered by intermittent use at different locations.
2069 2. For a lease or rental that does not require recurring
2070periodic payments, the payment is deemed to take place in
2071accordance with paragraph (d), notwithstanding the exclusion of
2072a lease or rental in paragraph (d).
2073 3. This paragraph does not affect the imposition or
2074computation of sales or use tax on leases or rentals based on a
2075lump sum or accelerated basis or on the acquisition of property
2076for lease.
2077 (g) The retail sale, including a lease or rental, of
2078transportation equipment shall be deemed to take place in
2079accordance with paragraph (d), notwithstanding the exclusion of
2080a lease or rental in paragraph (d). The term "transportation
2081equipment" means:
2082 1. Locomotives and rail cars that are used for the
2083carriage of persons or property in interstate commerce;
2084 2. Trucks and truck tractors with a gross vehicle weight
2085rating (GVWR) of 10,001 pounds or greater, trailers,
2086semitrailers, or passenger buses that are registered through the
2087International Registration Plan and operated under authority of
2088a carrier authorized and certificated by the United States
2089Department of Transportation or another federal authority to
2090engage in the carriage of persons or property in interstate
2091commerce;
2092 3. Aircraft that are operated by air carriers authorized
2093and certificated by the United States Department of
2094Transportation or another federal or a foreign authority to
2095engage in the carriage of persons or property in interstate or
2096foreign commerce; or
2097 4. Containers designed for use on and component parts
2098attached or secured on the items set forth in subparagraphs 1.-
20993.
2100 Section 9. Paragraph (c) of subsection (1) of section
2101212.07, Florida Statutes, is amended, and subsection (10) is
2102added that section, to read:
2103 212.07 Sales, storage, use tax; tax added to purchase
2104price; dealer not to absorb; liability of purchasers who cannot
2105prove payment of the tax; penalties; general exemptions.--
2106 (1)
2107 (c) Unless the purchaser of tangible personal property
2108that is incorporated into tangible personal property
2109manufactured, produced, compounded, processed, or fabricated for
2110one's own use and subject to the tax imposed under s.
2111212.06(1)(b) or is purchased for export under s. 212.06(5)(a)1.
2112extends a certificate in compliance with the rules of the
2113department, the dealer shall himself or herself be liable for
2114and pay the tax.
2115 (10)(a) The executive director is authorized to maintain
2116and publish a taxability matrix in a downloadable format that
2117has been approved by the governing board of the Streamlined
2118Sales and Use Tax Agreement.
2119 (b) The state shall provide notice of changes to the
2120taxability of the products or services listed in the taxability
2121matrix.
2122 (c) A seller or certified service provider who collects
2123and remits the state and local tax imposed by this chapter shall
2124be held harmless from tax, interest, and penalties for having
2125charged and collected the incorrect amount of sales or use tax
2126due solely as a result of relying on erroneous data provided by
2127the state in the taxability matrix.
2128 (d) A purchaser shall be held harmless from penalties for
2129having failed to pay the correct amount of sales or use tax due
2130solely as a result of any of the following circumstances:
2131 1. The seller or certified service provider relied on
2132erroneous data provided by the state in the taxability matrix
2133completed by the state;
2134 2. A purchaser relied on erroneous data provided by the
2135state in the taxability matrix completed by the state; or
2136 3. A purchaser holding a direct-pay permit relied on
2137erroneous data provided by the state in the taxability matrix
2138completed by the state.
2139 (e) A purchaser shall be held harmless from tax and
2140interest for having failed to pay the correct amount of sales or
2141use tax due solely as a result of the state's erroneous
2142classification in the taxability matrix of terms included in the
2143library of definitions as "taxable" or "exempt," "included in
2144sales price" or "excluded from sales price," or "included in the
2145definition" or "excluded from the definition."
2146 Section 10. Subsections (1) and (2) and paragraphs (b) and
2147(c) of subsection (17) of section 212.08, Florida Statutes, are
2148amended to read:
2149 212.08 Sales, rental, use, consumption, distribution, and
2150storage tax; specified exemptions.--The sale at retail, the
2151rental, the use, the consumption, the distribution, and the
2152storage to be used or consumed in this state of the following
2153are hereby specifically exempt from the tax imposed by this
2154chapter.
2155 (1) EXEMPTIONS; GENERAL GROCERIES.--
2156 (a) Food and food ingredients products for human
2157consumption are exempt from the tax imposed by this chapter.
2158 (b) For the purpose of this chapter, as used in this
2159subsection, the term "food and food ingredients products" means
2160substances, whether in liquid, concentrated, solid, frozen,
2161dried, or dehydrated form, which are sold for ingestion or
2162chewing by humans and are consumed for their taste or
2163nutritional value edible commodities, whether processed, cooked,
2164raw, canned, or in any other form, which are generally regarded
2165as food. This includes, but is not limited to, all of the
2166following:
2167 1. Cereals and cereal products, baked goods,
2168oleomargarine, meat and meat products, fish and seafood
2169products, frozen foods and dinners, poultry, eggs and egg
2170products, vegetables and vegetable products, fruit and fruit
2171products, spices, salt, sugar and sugar products, milk and dairy
2172products, and products intended to be mixed with milk.
2173 2. Natural fruit or vegetable juices or their concentrates
2174or reconstituted natural concentrated fruit or vegetable juices,
2175whether frozen or unfrozen, dehydrated, powdered, granulated,
2176sweetened or unsweetened, seasoned with salt or spice, or
2177unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2178unless it is sold in a liquid form.
2179 1.3. Bakery products sold by bakeries, pastry shops, or
2180like establishments, if sold without eating utensils. For
2181purposes of this subparagraph, bakery products include bread,
2182rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
2183danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and
2184tortillas that do not have eating facilities.
2185 2. Dietary supplements. The term "dietary supplements"
2186means any product, other than tobacco, intended to supplement
2187the diet which contains one or more of the following dietary
2188ingredients: a vitamin; a mineral; an herb or other botanical;
2189an amino acid; a dietary substance for use by humans to
2190supplement the diet by increasing the total dietary intake; or a
2191concentrate, metabolite, constituent, extract, or combination of
2192any ingredient described in this subparagraph which is intended
2193for ingestion in tablet, capsule, powder, softgel, gelcap, or
2194liquid form or, if not intended for ingestion in such a form, is
2195not represented as conventional food and is not represented for
2196use as a sole item of a meal or of the diet, and which is
2197required to be labeled as a dietary supplement, identifiable by
2198the supplemental facts panel found on the label and as required
2199pursuant to 21 C.F.R. s. 101.36.
2200 (c) The exemption provided by this subsection does not
2201apply:
2202 1. When the food products are sold as meals for
2203consumption on or off the premises of the dealer.
2204 2. When the food products are furnished, prepared, or
2205served for consumption at tables, chairs, or counters or from
2206trays, glasses, dishes, or other tableware, whether provided by
2207the dealer or by a person with whom the dealer contracts to
2208furnish, prepare, or serve food products to others.
2209 3. When the food products are ordinarily sold for
2210immediate consumption on the seller's premises or near a
2211location at which parking facilities are provided primarily for
2212the use of patrons in consuming the products purchased at the
2213location, even though such products are sold on a "take out" or
2214"to go" order and are actually packaged or wrapped and taken
2215from the premises of the dealer.
2216 4. To sandwiches sold ready for immediate consumption on
2217or off the seller's premises.
2218 5. When the food products are sold ready for immediate
2219consumption within a place, the entrance to which is subject to
2220an admission charge.
2221 1.6. To food and food ingredients sold as prepared food.
2222The term "prepared food" means:
2223 a. Food sold in a heated state or heated by the seller;
2224 b. Two or more food ingredients mixed or combined by the
2225seller for sale as a single item; or
2226 c. Food sold with eating utensils provided by the seller,
2227including plates, knives, forks, spoons, glasses, cups, napkins,
2228or straws. A plate does not include a container or packaging
2229used to transport food.
2230
2231Prepared food does not include food that is only cut,
2232repackaged, or pasteurized by the seller, eggs, fish, meat,
2233poultry, and foods containing these raw animal foods requiring
2234cooking by the consumer as recommended by the Food and Drug
2235Administration in chapter 3, part 4011 of its food code so as to
2236prevent food-borne illness. When the food products are sold as
2237hot prepared food products.
2238 2.7. To soft drinks, which include, but are not limited
2239to, any nonalcoholic beverage, any preparation or beverage
2240commonly referred to as a "soft drink," or any noncarbonated
2241drink made from milk derivatives or tea, when sold in cans or
2242similar containers. The term "soft drinks" means nonalcoholic
2243beverages that contain natural or artificial sweeteners. Soft
2244drinks do not include beverages that contain milk or milk
2245products, soy, rice, or similar milk substitutes, or greater
2246than 50 percent of vegetable or fruit juice by volume.
2247 8. To ice cream, frozen yogurt, and similar frozen dairy
2248or nondairy products in cones, small cups, or pints, popsicles,
2249frozen fruit bars, or other novelty items, whether or not sold
2250separately.
2251 9. To food prepared, whether on or off the premises, and
2252sold for immediate consumption. This does not apply to food
2253prepared off the premises and sold in the original sealed
2254container, or the slicing of products into smaller portions.
2255 3.10. When the food and food ingredients products are sold
2256through a vending machine, pushcart, motor vehicle, or any other
2257form of vehicle.
2258 4.11. To candy and any similar product regarded as candy
2259or confection, based on its normal use, as indicated on the
2260label or advertising thereof. The term "candy" means a
2261preparation of sugar, honey, or other natural or artificial
2262sweeteners in combination with chocolate, fruits, nuts, or other
2263ingredients or flavorings in the form of bars, drops, or pieces.
2264Candy does not include any preparation that contains flour and
2265does not require refrigeration.
2266 5. To tobacco.
2267 12. To bakery products sold by bakeries, pastry shops, or
2268like establishments that have eating facilities, except when
2269sold for consumption off the seller's premises.
2270 13. When food products are served, prepared, or sold in or
2271by restaurants, lunch counters, cafeterias, hotels, taverns, or
2272other like places of business.
2273 (d) As used in this subsection, the term:
2274 1. "For consumption off the seller's premises" means that
2275the food or drink is intended by the customer to be consumed at
2276a place away from the dealer's premises.
2277 2. "For consumption on the seller's premises" means that
2278the food or drink sold may be immediately consumed on the
2279premises where the dealer conducts his or her business. In
2280determining whether an item of food is sold for immediate
2281consumption, there shall be considered the customary consumption
2282practices prevailing at the selling facility.
2283 3. "Premises" shall be construed broadly, and means, but
2284is not limited to, the lobby, aisle, or auditorium of a theater;
2285the seating, aisle, or parking area of an arena, rink, or
2286stadium; or the parking area of a drive-in or outdoor theater.
2287The premises of a caterer with respect to catered meals or
2288beverages shall be the place where such meals or beverages are
2289served.
2290 4. "Hot prepared food products" means those products,
2291items, or components which have been prepared for sale in a
2292heated condition and which are sold at any temperature that is
2293higher than the air temperature of the room or place where they
2294are sold. "Hot prepared food products," for the purposes of this
2295subsection, includes a combination of hot and cold food items or
2296components where a single price has been established for the
2297combination and the food products are sold in such combination,
2298such as a hot meal, a hot specialty dish or serving, or a hot
2299sandwich or hot pizza, including cold components or side items.
2300 (d)(e)1. Food or drinks not exempt under paragraphs (a),
2301(b), and (c), and (d) shall be exempt, notwithstanding those
2302paragraphs, when purchased with food coupons or Special
2303Supplemental Food Program for Women, Infants, and Children
2304vouchers issued under authority of federal law.
2305 2. This paragraph is effective only while federal law
2306prohibits a state's participation in the federal food coupon
2307program or Special Supplemental Food Program for Women, Infants,
2308and Children if there is an official determination that state or
2309local sales taxes are collected within that state on purchases
2310of food or drinks with such coupons.
2311 3. This paragraph does shall not apply to any food or
2312drinks on which federal law permits shall permit sales taxes
2313without penalty, such as termination of the state's
2314participation.
2315 (e) Dietary supplements that are sold as prepared food are
2316not exempt.
2317 (2) EXEMPTIONS; MEDICAL.--
2318 (a) There shall be exempt from the tax imposed by this
2319chapter:
2320 1. Drugs.
2321 2. Durable medical equipment, mobility-enhancing
2322equipment, or prosthetic devices any medical products and
2323supplies or medicine dispensed according to an individual
2324prescription or prescriptions. written by a prescriber
2325authorized by law to prescribe medicinal drugs;
2326 3. Hypodermic needles.; hypodermic syringes;
2327 4. Chemical compounds and test kits used for the diagnosis
2328or treatment of human disease, illness, or injury and intended
2329for one-time use.;
2330 5. Over-the-counter drugs and common household remedies
2331recommended and generally sold for internal or external use in
2332the cure, mitigation, treatment, or prevention of illness or
2333disease in human beings, but not including grooming and hygiene
2334products.
2335 6. Band-aids, gauze, bandages, and adhesive tape.
2336 7. Funerals. However, tangible personal property used by
2337funeral directors in their business is taxable. cosmetics or
2338toilet articles, notwithstanding the presence of medicinal
2339ingredients therein, according to a list prescribed and approved
2340by the Department of Health, which list shall be certified to
2341the Department of Revenue from time to time and included in the
2342rules promulgated by the Department of Revenue. There shall also
2343be exempt from the tax imposed by this chapter artificial eyes
2344and limbs; orthopedic shoes; prescription eyeglasses and items
2345incidental thereto or which become a part thereof; dentures;
2346hearing aids; crutches; prosthetic and orthopedic appliances;
2347and funerals. In addition, any
2348 8. Items intended for one-time use which transfer
2349essential optical characteristics to contact lenses. shall be
2350exempt from the tax imposed by this chapter; However, this
2351exemption applies shall apply only after $100,000 of the tax
2352imposed by this chapter on such items has been paid in any
2353calendar year by a taxpayer who claims the exemption in such
2354year. Funeral directors shall pay tax on all tangible personal
2355property used by them in their business.
2356 (b) For the purposes of this subsection, the term:
2357 1. "Drug" means a compound, substance, or preparation, and
2358any component of a compound, substance, or preparation, other
2359than food and food ingredients, dietary supplements, and
2360alcoholic beverages, which is:
2361 a. Recognized in the official United States Pharmacopoeia,
2362official Homeopathic Pharmacopoeia of the United States, or
2363official National Formulary, or the supplement to any of them;
2364 b. Intended for use in the diagnosis, cure, mitigation,
2365treatment, or prevention of disease; or
2366 c. Intended to affect the structure or any function of the
2367body.
2368 2. "Durable medical equipment" means equipment, including
2369repair and replacement parts to such equipment, but excluding
2370mobility-enhancing equipment, which can withstand repeated use,
2371is primarily and customarily used to serve a medical purpose,
2372generally is not useful to a person in the absence of illness or
2373injury, and is not worn on or in the body.
2374 3. "Mobility-enhancing equipment" means equipment,
2375including repair and replacement parts to such equipment, but
2376excluding durable medical equipment, which:
2377 a. Is primarily and customarily used to provide or
2378increase the ability to move from one place to another and which
2379is appropriate for use in a home or a motor vehicle.
2380 b. Is not generally used by persons with normal mobility.
2381 c. Does not include any motor vehicle or any equipment on
2382a motor vehicle normally provided by a motor vehicle
2383manufacturer.
2384 4. "Prosthetic device" means a replacement, corrective, or
2385supportive device, including repair or replacement parts to such
2386equipment, which is worn on or in the body to:
2387 a. Artificially replace a missing portion of the body;
2388 b. Prevent or correct physical deformity or malfunction;
2389or
2390 c. Support a weak or deformed portion of the body.
2391 5. "Grooming and hygiene products" mean soaps and cleaning
2392solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
2393suntan lotions and screens, regardless of whether the items meet
2394the definition of an over-the-counter drug.
2395 6. "Over-the-counter drug" means a drug the packaging for
2396which contains a label that identifies the product as a drug as
2397required by 21 C.F.R. s. 201.66. The over-the-counter drug label
2398includes a drug-facts panel or a statement of the active
2399ingredients, with a list of those ingredients contained in the
2400compound, substance, or preparation. "Prosthetic and orthopedic
2401appliances" means any apparatus, instrument, device, or
2402equipment used to replace or substitute for any missing part of
2403the body, to alleviate the malfunction of any part of the body,
2404or to assist any disabled person in leading a normal life by
2405facilitating such person's mobility. Such apparatus, instrument,
2406device, or equipment shall be exempted according to an
2407individual prescription or prescriptions written by a physician
2408licensed under chapter 458, chapter 459, chapter 460, chapter
2409461, or chapter 466, or according to a list prescribed and
2410approved by the Department of Health, which list shall be
2411certified to the Department of Revenue from time to time and
2412included in the rules promulgated by the Department of Revenue.
2413 2. "Cosmetics" means articles intended to be rubbed,
2414poured, sprinkled, or sprayed on, introduced into, or otherwise
2415applied to the human body for cleansing, beautifying, promoting
2416attractiveness, or altering the appearance and also means
2417articles intended for use as a compound of any such articles,
2418including, but not limited to, cold creams, suntan lotions,
2419makeup, and body lotions.
2420 3. "Toilet articles" means any article advertised or held
2421out for sale for grooming purposes and those articles that are
2422customarily used for grooming purposes, regardless of the name
2423by which they may be known, including, but not limited to, soap,
2424toothpaste, hair spray, shaving products, colognes, perfumes,
2425shampoo, deodorant, and mouthwash.
2426 7.4. "Prescription" means an order, formula, or recipe
2427issued in any form of oral, written, electronic, or other means
2428of transmission by a practitioner licensed under chapter 458,
2429chapter 459, chapter 460, chapter 461, or chapter 466. The term
2430also includes an orally transmitted order by the lawfully
2431designated agent of such practitioner. The term also includes an
2432order written or transmitted by a practitioner licensed to
2433practice in a jurisdiction other than this state, but only if
2434the pharmacist called upon to dispense the order determines, in
2435the exercise of his or her professional judgment, that the order
2436is valid and necessary for the treatment of a chronic or
2437recurrent illness. includes any order for drugs or medicinal
2438supplies written or transmitted by any means of communication by
2439a duly licensed practitioner authorized by the laws of the state
2440to prescribe such drugs or medicinal supplies and intended to be
2441dispensed by a pharmacist. The term also includes an orally
2442transmitted order by the lawfully designated agent of such
2443practitioner. The term also includes an order written or
2444transmitted by a practitioner licensed to practice in a
2445jurisdiction other than this state, but only if the pharmacist
2446called upon to dispense such order determines, in the exercise
2447of his or her professional judgment, that the order is valid and
2448necessary for the treatment of a chronic or recurrent illness.
2449The term also includes a pharmacist's order for a product
2450selected from the formulary created pursuant to s. 465.186. A
2451prescription may be retained in written form, or the pharmacist
2452may cause it to be recorded in a data processing system,
2453provided that such order can be produced in printed form upon
2454lawful request.
2455 (c) Chlorine is shall not be exempt from the tax imposed
2456by this chapter when used for the treatment of water in swimming
2457pools.
2458 (d) Lithotripters are exempt.
2459 (d)(e) Human organs are exempt.
2460 (f) Sales of drugs to or by physicians, dentists,
2461veterinarians, and hospitals in connection with medical
2462treatment are exempt.
2463 (g) Medical products and supplies used in the cure,
2464mitigation, alleviation, prevention, or treatment of injury,
2465disease, or incapacity which are temporarily or permanently
2466incorporated into a patient or client by a practitioner of the
2467healing arts licensed in the state are exempt.
2468 (h) The purchase by a veterinarian of commonly recognized
2469substances possessing curative or remedial properties which are
2470ordered and dispensed as treatment for a diagnosed health
2471disorder by or on the prescription of a duly licensed
2472veterinarian, and which are applied to or consumed by animals
2473for alleviation of pain or the cure or prevention of sickness,
2474disease, or suffering are exempt. Also exempt are the purchase
2475by a veterinarian of antiseptics, absorbent cotton, gauze for
2476bandages, lotions, vitamins, and worm remedies.
2477 (i) X-ray opaques, also known as opaque drugs and
2478radiopaque, such as the various opaque dyes and barium sulphate,
2479when used in connection with medical X rays for treatment of
2480bodies of humans and animals, are exempt.
2481 (e)(j) Parts, special attachments, special lettering, and
2482other like items that are added to or attached to tangible
2483personal property so that a handicapped person can use them are
2484exempt when such items are purchased by a person pursuant to an
2485individual prescription.
2486 (f)(k) This subsection shall be strictly construed and
2487enforced.
2488 (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.--
2489 (b) As used in this subsection, the term "overhead
2490materials" means all tangible personal property, other than
2491qualifying property as defined in s. 212.02(33)(14)(a) and
2492electricity, which is used or consumed in the performance of a
2493qualifying contract, title to which property vests in or passes
2494to the government under the contract.
2495 (c) As used in this subsection and in s.
2496212.02(33)(14)(a), the term "qualifying contract" means a
2497contract with the United States Department of Defense or the
2498National Aeronautics and Space Administration, or a subcontract
2499thereunder, but does not include a contract or subcontract for
2500the repair, alteration, improvement, or construction of real
2501property, except to the extent that purchases under such a
2502contract would otherwise be exempt from the tax imposed by this
2503chapter.
2504 Section 11. Section 212.094, Florida Statutes, is created
2505to read:
2506 212.094 Purchaser request for refund or credit from
2507dealer.--
2508 (1) If a purchaser seeks from a dealer a refund of or
2509credit against a tax collected under this chapter by that
2510dealer, the purchaser shall submit a written request for the
2511refund or credit to the dealer in accordance with this section.
2512The request must contain all the information necessary for the
2513dealer to determine the validity of the purchaser's request.
2514 (2) The purchaser may not take any other action against
2515the dealer with respect to the requested refund or credit until
2516the dealer has had 60 days after receiving a completed request
2517in which to respond.
2518 (3) This section does not affect a person's standing to
2519claim a refund.
2520 (4) This section does not apply to refunds resulting from
2521merchandise returned by a customer to a dealer.
2522 Section 12. Section 212.12, Florida Statutes, is amended
2523to read:
2524 212.12 Dealer's credit for collecting tax; penalties for
2525noncompliance; powers of Department of Revenue in dealing with
2526delinquents; brackets applicable to taxable transactions;
2527records required.--
2528 (1) Notwithstanding any other provision of law and for the
2529purpose of compensating persons granting licenses for and the
2530lessors of real and personal property taxed hereunder, for the
2531purpose of compensating dealers in tangible personal property,
2532for the purpose of compensating dealers providing communication
2533services and taxable services, for the purpose of compensating
2534owners of places where admissions are collected, and for the
2535purpose of compensating remitters of any taxes or fees reported
2536on the same documents utilized for the sales and use tax, as
2537compensation for the keeping of prescribed records, filing
2538timely tax returns, and the proper accounting and remitting of
2539taxes by them, such seller, person, lessor, dealer, owner, and
2540remitter (except dealers who make mail order sales) shall be
2541allowed 2.5 percent of the amount of the tax due and accounted
2542for and remitted to the department, in the form of a deduction
2543in submitting his or her report and paying the amount due by him
2544or her; the department shall allow such deduction of 2.5 percent
2545of the amount of the tax to the person paying the same for
2546remitting the tax and making of tax returns in the manner herein
2547provided, for paying the amount due to be paid by him or her,
2548and as further compensation to dealers in tangible personal
2549property for the keeping of prescribed records and for
2550collection of taxes and remitting the same. However, if the
2551amount of the tax due and remitted to the department for the
2552reporting period exceeds $1,200, no allowance shall be allowed
2553for all amounts in excess of $1,200. The executive director of
2554the department is authorized to negotiate a collection
2555allowance, pursuant to rules promulgated by the department, with
2556a dealer who makes mail order sales. The rules of the department
2557shall provide guidelines for establishing the collection
2558allowance based upon the dealer's estimated costs of collecting
2559the tax, the volume and value of the dealer's mail order sales
2560to purchasers in this state, and the administrative and legal
2561costs and likelihood of achieving collection of the tax absent
2562the cooperation of the dealer. However, in no event shall the
2563collection allowance negotiated by the executive director exceed
256410 percent of the tax remitted for a reporting period.
2565 (a) The Department of Revenue may deny the collection
2566allowance if a taxpayer files an incomplete return or if the
2567required tax return or tax is delinquent at the time of payment.
2568 1. An "incomplete return" is, for purposes of this
2569chapter, a return which is lacking such uniformity,
2570completeness, and arrangement that the physical handling,
2571verification, review of the return, or determination of other
2572taxes and fees reported on the return may not be readily
2573accomplished.
2574 2. The department shall adopt rules requiring such
2575information as it may deem necessary to ensure that the tax
2576levied hereunder is properly collected, reviewed, compiled,
2577reported, and enforced, including, but not limited to: the
2578amount of gross sales; the amount of taxable sales; the amount
2579of tax collected or due; the amount of lawful refunds,
2580deductions, or credits claimed; the amount claimed as the
2581dealer's collection allowance; the amount of penalty and
2582interest; the amount due with the return; and such other
2583information as the Department of Revenue may specify. The
2584department shall require that transient rentals and agricultural
2585equipment transactions be separately shown. Sales made through
2586vending machines as defined in s. 212.0515 must be separately
2587shown on the return. Sales made through coin-operated amusement
2588machines as defined by s. 212.02 and the number of machines
2589operated must be separately shown on the return or on a form
2590prescribed by the department. If a separate form is required,
2591the same penalties for late filing, incomplete filing, or
2592failure to file as provided for the sales tax return shall apply
2593to said form.
2594 (b) The collection allowance and other credits or
2595deductions provided in this chapter shall be applied
2596proportionally to any taxes or fees reported on the same
2597documents used for the sales and use tax.
2598 (c)1. A dealer entitled to the collection allowance
2599provided in this section may elect to forego the collection
2600allowance and direct that said amount be transferred into the
2601Educational Enhancement Trust Fund. Such an election must be
2602made with the timely filing of a return and may not be rescinded
2603once made. If a dealer who makes such an election files a
2604delinquent return, underpays the tax, or files an incomplete
2605return, the amount transferred into the Educational Enhancement
2606Trust Fund shall be the amount of the collection allowance
2607remaining after resolution of liability for all of the tax,
2608interest, and penalty due on that return or underpayment of tax.
2609The Department of Education shall distribute the remaining
2610amount from the trust fund to the school districts that have
2611adopted resolutions stating that those funds will be used to
2612ensure that up-to-date technology is purchased for the
2613classrooms in the district and that teachers are trained in the
2614use of that technology. Revenues collected in districts that do
2615not adopt such a resolution shall be equally distributed to
2616districts that have adopted such resolutions.
2617 2. This paragraph applies to all taxes, surtaxes, and any
2618local option taxes administered under this chapter and remitted
2619directly to the department. This paragraph does not apply to any
2620locally imposed and self-administered convention development
2621tax, tourist development tax, or tourist impact tax administered
2622under this chapter.
2623 3. Revenues from the dealer-collection allowances shall be
2624transferred quarterly from the General Revenue Fund to the
2625Educational Enhancement Trust Fund. The Department of Revenue
2626shall provide to the Department of Education quarterly
2627information about such revenues by county to which the
2628collection allowance was attributed.
2629
2630Notwithstanding any provision of chapter 120 to the contrary,
2631the Department of Revenue may adopt rules to carry out the
2632amendment made by chapter 2006-52, Laws of Florida, to this
2633section.
2634 (d) Notwithstanding paragraphs (a) and (b), a Model 1
2635seller under the Streamlined Sales and Use Tax Agreement is not
2636entitled to the collection allowance described in paragraphs (a)
2637and (b).
2638 (e)1. In addition to any collection allowance that may be
2639provided under this subsection, the department may provide the
2640monetary allowances required to be provided by the state to
2641certified service providers and voluntary sellers pursuant to
2642Article VI of the Streamlined Sales and Use Tax Agreement, as
2643amended.
2644 2. Such monetary allowances must be in the form of
2645collection allowances that certified service providers or
2646voluntary sellers are permitted to retain from the tax revenues
2647collected on remote sales to be remitted to the state pursuant
2648to this chapter.
2649 3. For purposes of this paragraph, the term "voluntary
2650seller" or "volunteer seller" means a seller that is not
2651required to register in this state to collect a tax. The term
2652"remote sales" means revenues generated by such a seller for
2653this state for which the seller is not required to register to
2654collect the tax imposed by this chapter.
2655 (2)(a) When any person required hereunder to make any
2656return or to pay any tax or fee imposed by this chapter either
2657fails to timely file such return or fails to pay the tax or fee
2658shown due on the return within the time required hereunder, in
2659addition to all other penalties provided herein and by the laws
2660of this state in respect to such taxes or fees, a specific
2661penalty shall be added to the tax or fee in the amount of 10
2662percent of either the tax or fee shown on the return that is not
2663timely filed or any tax or fee not paid timely. The penalty may
2664not be less than $50 for failure to timely file a tax return
2665required by s. 212.11(1) or timely pay the tax or fee shown due
2666on the return except as provided in s. 213.21(10). If a person
2667fails to timely file a return required by s. 212.11(1) and to
2668timely pay the tax or fee shown due on the return, only one
2669penalty of 10 percent, which may not be less than $50, shall be
2670imposed.
2671 (b) When any person required under this section to make a
2672return or to pay a tax or fee imposed by this chapter fails to
2673disclose the tax or fee on the return within the time required,
2674excluding a noncompliant filing event generated by situations
2675covered in paragraph (a), in addition to all other penalties
2676provided in this section and by the laws of this state in
2677respect to such taxes or fees, a specific penalty shall be added
2678to the additional tax or fee owed in the amount of 10 percent of
2679any such unpaid tax or fee not paid timely if the failure is for
2680not more than 30 days, with an additional 10 percent of any such
2681unpaid tax or fee for each additional 30 days, or fraction
2682thereof, while the failure continues, not to exceed a total
2683penalty of 50 percent, in the aggregate, of any unpaid tax or
2684fee.
2685 (c) Any person who knowingly and with a willful intent to
2686evade any tax imposed under this chapter fails to file six
2687consecutive returns as required by law commits a felony of the
2688third degree, punishable as provided in s. 775.082 or s.
2689775.083.
2690 (d) Any person who makes a false or fraudulent return with
2691a willful intent to evade payment of any tax or fee imposed
2692under this chapter; any person who, after the department's
2693delivery of a written notice to the person's last known address
2694specifically alerting the person of the requirement to register
2695the person's business as a dealer, intentionally fails to
2696register the business; and any person who, after the
2697department's delivery of a written notice to the person's last
2698known address specifically alerting the person of the
2699requirement to collect tax on specific transactions,
2700intentionally fails to collect such tax, shall, in addition to
2701the other penalties provided by law, be liable for a specific
2702penalty of 100 percent of any unreported or any uncollected tax
2703or fee and, upon conviction, for fine and punishment as provided
2704in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
2705notice may be made by certified mail, or by the use of such
2706other method as is documented as being necessary and reasonable
2707under the circumstances. The civil and criminal penalties
2708imposed herein for failure to comply with a written notice
2709alerting the person of the requirement to register the person's
2710business as a dealer or to collect tax on specific transactions
2711shall not apply if the person timely files a written challenge
2712to such notice in accordance with procedures established by the
2713department by rule or the notice fails to clearly advise that
2714failure to comply with or timely challenge the notice will
2715result in the imposition of the civil and criminal penalties
2716imposed herein.
2717 1. If the total amount of unreported or uncollected taxes
2718or fees is less than $300, the first offense resulting in
2719conviction is a misdemeanor of the second degree, the second
2720offense resulting in conviction is a misdemeanor of the first
2721degree, and the third and all subsequent offenses resulting in
2722conviction is a misdemeanor of the first degree, and the third
2723and all subsequent offenses resulting in conviction are felonies
2724of the third degree.
2725 2. If the total amount of unreported or uncollected taxes
2726or fees is $300 or more but less than $20,000, the offense is a
2727felony of the third degree.
2728 3. If the total amount of unreported or uncollected taxes
2729or fees is $20,000 or more but less than $100,000, the offense
2730is a felony of the second degree.
2731 4. If the total amount of unreported or uncollected taxes
2732or fees is $100,000 or more, the offense is a felony of the
2733first degree.
2734 (e) A person who willfully attempts in any manner to evade
2735any tax, surcharge, or fee imposed under this chapter or the
2736payment thereof is, in addition to any other penalties provided
2737by law, liable for a specific penalty in the amount of 100
2738percent of the tax, surcharge, or fee, and commits a felony of
2739the third degree, punishable as provided in s. 775.082, s.
2740775.083, or s. 775.084.
2741 (f) When any person, firm, or corporation fails to timely
2742remit the proper estimated payment required under s. 212.11, a
2743specific penalty shall be added in an amount equal to 10 percent
2744of any unpaid estimated tax. Beginning with January 1, 1985,
2745returns, the department, upon a showing of reasonable cause, is
2746authorized to waive or compromise penalties imposed by this
2747paragraph. However, other penalties and interest shall be due
2748and payable if the return on which the estimated payment was due
2749was not timely or properly filed.
2750 (g) A dealer who files a consolidated return pursuant to
2751s. 212.11(1)(e) is subject to the penalty established in
2752paragraph (e) unless the dealer has paid the required estimated
2753tax for his or her consolidated return as a whole without regard
2754to each location. If the dealer fails to pay the required
2755estimated tax for his or her consolidated return as a whole,
2756each filing location shall stand on its own with respect to
2757calculating penalties pursuant to paragraph (f).
2758 (3) When any dealer, or other person charged herein, fails
2759to remit the tax, or any portion thereof, on or before the day
2760when such tax is required by law to be paid, there shall be
2761added to the amount due interest at the rate of 1 percent per
2762month of the amount due from the date due until paid. Interest
2763on the delinquent tax shall be calculated beginning on the 21st
2764day of the month following the month for which the tax is due,
2765except as otherwise provided in this chapter.
2766 (4) All penalties and interest imposed by this chapter
2767shall be payable to and collectible by the department in the
2768same manner as if they were a part of the tax imposed. The
2769department may settle or compromise any such interest or
2770penalties pursuant to s. 213.21.
2771 (5)(a) The department is authorized to audit or inspect
2772the records and accounts of dealers defined herein, including
2773audits or inspections of dealers who make mail order sales to
2774the extent permitted by another state, and to correct by credit
2775any overpayment of tax, and, in the event of a deficiency, an
2776assessment shall be made and collected. No administrative
2777finding of fact is necessary prior to the assessment of any tax
2778deficiency.
2779 (b) In the event any dealer or other person charged herein
2780fails or refuses to make his or her records available for
2781inspection so that no audit or examination has been made of the
2782books and records of such dealer or person, fails or refuses to
2783register as a dealer, fails to make a report and pay the tax as
2784provided by this chapter, makes a grossly incorrect report or
2785makes a report that is false or fraudulent, then, in such event,
2786it shall be the duty of the department to make an assessment
2787from an estimate based upon the best information then available
2788to it for the taxable period of retail sales of such dealer, the
2789gross proceeds from rentals, the total admissions received,
2790amounts received from leases of tangible personal property by
2791such dealer, or of the cost price of all articles of tangible
2792personal property imported by the dealer for use or consumption
2793or distribution or storage to be used or consumed in this state,
2794or of the sales or cost price of all services the sale or use of
2795which is taxable under this chapter, together with interest,
2796plus penalty, if such have accrued, as the case may be. Then the
2797department shall proceed to collect such taxes, interest, and
2798penalty on the basis of such assessment which shall be
2799considered prima facie correct, and the burden to show the
2800contrary shall rest upon the dealer, seller, owner, or lessor,
2801as the case may be.
2802 (6)(a) The department is given the power to prescribe the
2803records to be kept by all persons subject to taxes imposed by
2804this chapter. It shall be the duty of every person required to
2805make a report and pay any tax under this chapter, every person
2806receiving rentals or license fees, and owners of places of
2807admission, to keep and preserve suitable records of the sales,
2808leases, rentals, license fees, admissions, or purchases, as the
2809case may be, taxable under this chapter; such other books of
2810account as may be necessary to determine the amount of the tax
2811due hereunder; and other information as may be required by the
2812department. It shall be the duty of every such person so charged
2813with such duty, moreover, to keep and preserve as long as
2814required by s. 213.35 all invoices and other records of goods,
2815wares, and merchandise; records of admissions, leases, license
2816fees and rentals; and records of all other subjects of taxation
2817under this chapter. All such books, invoices, and other records
2818shall be open to examination at all reasonable hours to the
2819department or any of its duly authorized agents.
2820 (b) For the purpose of this subsection, if a dealer does
2821not have adequate records of his or her retail sales or
2822purchases, the department may, upon the basis of a test or
2823sampling of the dealer's available records or other information
2824relating to the sales or purchases made by such dealer for a
2825representative period, determine the proportion that taxable
2826retail sales bear to total retail sales or the proportion that
2827taxable purchases bear to total purchases. This subsection does
2828not affect the duty of the dealer to collect, or the liability
2829of any consumer to pay, any tax imposed by or pursuant to this
2830chapter.
2831 (c)1. If the records of a dealer are adequate but
2832voluminous in nature and substance, the department may sample
2833such records and project the audit findings derived therefrom
2834over the entire audit period to determine the proportion that
2835taxable retail sales bear to total retail sales or the
2836proportion that taxable purchases bear to total purchases. In
2837order to conduct such a sample, the department must first make a
2838good faith effort to reach an agreement with the dealer, which
2839agreement provides for the means and methods to be used in the
2840sampling process. In the event that no agreement is reached, the
2841dealer is entitled to a review by the executive director. In the
2842case of fixed assets, a dealer may agree in writing with the
2843department for adequate but voluminous records to be
2844statistically sampled. Such an agreement shall provide for the
2845methodology to be used in the statistical sampling process. The
2846audit findings derived therefrom shall be projected over the
2847period represented by the sample in order to determine the
2848proportion that taxable purchases bear to total purchases. Once
2849an agreement has been signed, it is final and conclusive with
2850respect to the method of sampling fixed assets, and the
2851department may not conduct a detailed audit of fixed assets, and
2852the taxpayer may not request a detailed audit after the
2853agreement is reached.
2854 2. For the purposes of sampling pursuant to subparagraph
28551., the department shall project any deficiencies and
2856overpayments derived therefrom over the entire audit period. In
2857determining the dealer's compliance, the department shall reduce
2858any tax deficiency as derived from the sample by the amount of
2859any overpayment derived from the sample. In the event the
2860department determines from the sample results that the dealer
2861has a net tax overpayment, the department shall provide the
2862findings of this overpayment to the Chief Financial Officer for
2863repayment of funds paid into the State Treasury through error
2864pursuant to s. 215.26.
2865 3.a. A taxpayer is entitled, both in connection with an
2866audit and in connection with an application for refund filed
2867independently of any audit, to establish the amount of any
2868refund or deficiency through statistical sampling when the
2869taxpayer's records are adequate but voluminous. In the case of
2870fixed assets, a dealer may agree in writing with the department
2871for adequate but voluminous records to be statistically sampled.
2872Such an agreement shall provide for the methodology to be used
2873in the statistical sampling process. The audit findings derived
2874therefrom shall be projected over the period represented by the
2875sample in order to determine the proportion that taxable
2876purchases bear to total purchases. Once an agreement has been
2877signed, it is final and conclusive with respect to the method of
2878sampling fixed assets, and the department may not conduct a
2879detailed audit of fixed assets, and the taxpayer may not request
2880a detailed audit after the agreement is reached.
2881 b. Alternatively, a taxpayer is entitled to establish any
2882refund or deficiency through any other sampling method agreed
2883upon by the taxpayer and the department when the taxpayer's
2884records, other than those regarding fixed assets, are adequate
2885but voluminous. Whether done through statistical sampling or any
2886other sampling method agreed upon by the taxpayer and the
2887department, the completed sample must reflect both overpayments
2888and underpayments of taxes due. The sample shall be conducted
2889through:
2890 (I) A taxpayer request to perform the sampling through the
2891certified audit program pursuant to s. 213.285;
2892 (II) Attestation by a certified public accountant as to
2893the adequacy of the sampling method utilized and the results
2894reached using such sampling method; or
2895 (III) A sampling method that has been submitted by the
2896taxpayer and approved by the department before a refund claim is
2897submitted. This sub-sub-subparagraph does not prohibit a
2898taxpayer from filing a refund claim prior to approval by the
2899department of the sampling method; however, a refund claim
2900submitted before the sampling method has been approved by the
2901department cannot be a complete refund application pursuant to
2902s. 213.255 until the sampling method has been approved by the
2903department.
2904 c. The department shall prescribe by rule the procedures
2905to be followed under each method of sampling. Such procedures
2906shall follow generally accepted auditing procedures for
2907sampling. The rule shall also set forth other criteria regarding
2908the use of sampling, including, but not limited to, training
2909requirements that must be met before a sampling method may be
2910utilized and the steps necessary for the department and the
2911taxpayer to reach agreement on a sampling method submitted by
2912the taxpayer for approval by the department.
2913 (7) In the event the dealer has imported tangible personal
2914property and he or she fails to produce an invoice showing the
2915cost price of the articles, as defined in this chapter, which
2916are subject to tax, or the invoice does not reflect the true or
2917actual cost price as defined herein, then the department shall
2918ascertain, in any manner feasible, the true cost price, and
2919assess and collect the tax thereon with interest plus penalties,
2920if such have accrued on the true cost price as assessed by it.
2921The assessment so made shall be considered prima facie correct,
2922and the duty shall be on the dealer to show to the contrary.
2923 (8) In the case of the lease or rental of tangible
2924personal property, or other rentals or license fees as herein
2925defined and taxed, if the consideration given or reported by the
2926lessor, person receiving rental or license fee, or dealer does
2927not, in the judgment of the department, represent the true or
2928actual consideration, then the department is authorized to
2929ascertain the same and assess and collect the tax thereon in the
2930same manner as above provided, with respect to imported tangible
2931property, together with interest, plus penalties, if such have
2932accrued.
2933 (9) Taxes imposed by this chapter upon the privilege of
2934the use, consumption, storage for consumption, or sale of
2935tangible personal property, admissions, license fees, rentals,
2936communication services, and upon the sale or use of services as
2937herein taxed shall be collected upon the basis of an addition of
2938the tax imposed by this chapter to the total price of such
2939admissions, license fees, rentals, communication or other
2940services, or sale price of such article or articles that are
2941purchased, sold, or leased at any one time by or to a customer
2942or buyer; the dealer, or person charged herein, is required to
2943pay a privilege tax in the amount of the tax imposed by this
2944chapter on the total of his or her gross sales of tangible
2945personal property, admissions, license fees, rentals, and
2946communication services or to collect a tax upon the sale or use
2947of services, and such person or dealer shall add the tax imposed
2948by this chapter to the price, license fee, rental, or
2949admissions, and communication or other services and collect the
2950total sum from the purchaser, admittee, licensee, lessee, or
2951consumer. In computing the tax due or to be collected as the
2952result of any transaction, the seller may elect to compute the
2953tax due on a transaction on a per-item basis or on an invoice
2954basis. The tax rate shall be the sum of the applicable state and
2955local rates, if any, and the tax computation shall be carried to
2956the third decimal place. Whenever the third decimal place is
2957greater than four, the tax shall be rounded to the next whole
2958cent. The department shall make available in an electronic
2959format or otherwise the tax amounts and the following brackets
2960applicable to all transactions taxable at the rate of 6 percent:
2961 (a) On single sales of less than 10 cents, no tax shall be
2962added.
2963 (b) On single sales in amounts from 10 cents to 16 cents,
2964both inclusive, 1 cent shall be added for taxes.
2965 (c) On sales in amounts from 17 cents to 33 cents, both
2966inclusive, 2 cents shall be added for taxes.
2967 (d) On sales in amounts from 34 cents to 50 cents, both
2968inclusive, 3 cents shall be added for taxes.
2969 (e) On sales in amounts from 51 cents to 66 cents, both
2970inclusive, 4 cents shall be added for taxes.
2971 (f) On sales in amounts from 67 cents to 83 cents, both
2972inclusive, 5 cents shall be added for taxes.
2973 (g) On sales in amounts from 84 cents to $1, both
2974inclusive, 6 cents shall be added for taxes.
2975 (h) On sales in amounts of more than $1, 6 percent shall
2976be charged upon each dollar of price, plus the appropriate
2977bracket charge upon any fractional part of a dollar.
2978 (10) In counties which have adopted a discretionary sales
2979surtax at the rate of 1 percent, the department shall make
2980available in an electronic format or otherwise the tax amounts
2981and the following brackets applicable to all taxable
2982transactions that would otherwise have been transactions taxable
2983at the rate of 6 percent:
2984 (a) On single sales of less than 10 cents, no tax shall be
2985added.
2986 (b) On single sales in amounts from 10 cents to 14 cents,
2987both inclusive, 1 cent shall be added for taxes.
2988 (c) On sales in amounts from 15 cents to 28 cents, both
2989inclusive, 2 cents shall be added for taxes.
2990 (d) On sales in amounts from 29 cents to 42 cents, both
2991inclusive, 3 cents shall be added for taxes.
2992 (e) On sales in amounts from 43 cents to 57 cents, both
2993inclusive, 4 cents shall be added for taxes.
2994 (f) On sales in amounts from 58 cents to 71 cents, both
2995inclusive, 5 cents shall be added for taxes.
2996 (g) On sales in amounts from 72 cents to 85 cents, both
2997inclusive, 6 cents shall be added for taxes.
2998 (h) On sales in amounts from 86 cents to $1, both
2999inclusive, 7 cents shall be added for taxes.
3000 (i) On sales in amounts from $1 up to, and including, the
3001first $5,000 in price, 7 percent shall be charged upon each
3002dollar of price, plus the appropriate bracket charge upon any
3003fractional part of a dollar.
3004 (j) On sales in amounts of more than $5,000 in price, 7
3005percent shall be added upon the first $5,000 in price, and 6
3006percent shall be added upon each dollar of price in excess of
3007the first $5,000 in price, plus the bracket charges upon any
3008fractional part of a dollar as provided for in subsection (9).
3009 (11) The department shall make available in an electronic
3010format or otherwise the tax amounts and brackets applicable to
3011all taxable transactions that occur in counties that have a
3012surtax at a rate other than 1 percent which transactions would
3013otherwise have been transactions taxable at the rate of 6
3014percent. Likewise, the department shall make available in an
3015electronic format or otherwise the tax amounts and brackets
3016applicable to transactions taxable at 7 percent pursuant to s.
3017212.05(1)(e) and on transactions which would otherwise have been
3018so taxable in counties which have adopted a discretionary sales
3019surtax.
3020 (10)(12) It is hereby declared to be the legislative
3021intent that, whenever in the construction, administration, or
3022enforcement of this chapter there may be any question respecting
3023a duplication of the tax, the end consumer, or last retail sale,
3024be the sale intended to be taxed and insofar as may be
3025practicable there be no duplication or pyramiding of the tax.
3026 (11)(13) In order to aid the administration and
3027enforcement of the provisions of this chapter with respect to
3028the rentals and license fees, each lessor or person granting the
3029use of any hotel, apartment house, roominghouse, tourist or
3030trailer camp, real property, or any interest therein, or any
3031portion thereof, inclusive of owners; property managers;
3032lessors; landlords; hotel, apartment house, and roominghouse
3033operators; and all licensed real estate agents within the state
3034leasing, granting the use of, or renting such property, shall be
3035required to keep a record of each and every such lease, license,
3036or rental transaction which is taxable under this chapter, in
3037such a manner and upon such forms as the department may
3038prescribe, and to report such transaction to the department or
3039its designated agents, and to maintain such records as long as
3040required by s. 213.35, subject to the inspection of the
3041department and its agents. Upon the failure by such owner;
3042property manager; lessor; landlord; hotel, apartment house,
3043roominghouse, tourist or trailer camp operator; or real estate
3044agent to keep and maintain such records and to make such reports
3045upon the forms and in the manner prescribed, such owner;
3046property manager; lessor; landlord; hotel, apartment house,
3047roominghouse, tourist or trailer camp operator; receiver of rent
3048or license fees; or real estate agent is guilty of a misdemeanor
3049of the second degree, punishable as provided in s. 775.082 or s.
3050775.083, for the first offense; for subsequent offenses, they
3051are each guilty of a misdemeanor of the first degree, punishable
3052as provided in s. 775.082 or s. 775.083. If, however, any
3053subsequent offense involves intentional destruction of such
3054records with an intent to evade payment of or deprive the state
3055of any tax revenues, such subsequent offense shall be a felony
3056of the third degree, punishable as provided in s. 775.082 or s.
3057775.083.
3058 (14) If it is determined upon audit that a dealer has
3059collected and remitted taxes by applying the applicable tax rate
3060to each transaction as described in subsection (9) and rounding
3061the tax due to the nearest whole cent rather than applying the
3062appropriate bracket system provided by law or department rule,
3063the dealer shall not be held liable for additional tax, penalty,
3064and interest resulting from such failure if:
3065 (a) The dealer acted in a good faith belief that rounding
3066to the nearest whole cent was the proper method of determining
3067the amount of tax due on each taxable transaction.
3068 (b) The dealer timely reported and remitted all taxes
3069collected on each taxable transaction.
3070 (c) The dealer agrees in writing to future compliance with
3071the laws and rules concerning brackets applicable to the
3072dealer's transactions.
3073 Section 13. Subsection (3) of section 212.17, Florida
3074Statutes, is amended to read:
3075 212.17 Credits for returned goods, rentals, or admissions;
3076goods acquired for dealer's own use and subsequently resold;
3077additional powers of department.--
3078 (3) A dealer who has paid the tax imposed by this chapter
3079on tangible personal property or services may take a credit or
3080obtain a refund for any tax paid by the dealer on the unpaid
3081balance due on worthless accounts within 12 months following the
3082month in which the bad debt has been charged off for federal
3083income tax purposes. A dealer that has paid the tax imposed by
3084this chapter on tangible personal property or services and that
3085is not required to file federal income tax returns may take a
3086credit against or obtain a refund for any tax paid by the dealer
3087on the unpaid balance due on worthless accounts within 12 months
3088following the month in which the bad debt is written off as
3089uncollectible in the dealer's books and records and would be
3090eligible for a bad-debt deduction for federal income tax
3091purposes if the dealer was required to file a federal income tax
3092return.
3093 (a) A dealer that is taking a credit against or obtaining
3094a refund on worthless accounts shall base the bad-debt-recovery
3095calculation in accordance with 26 U.S.C. s. 166.
3096 (b) When the amount of bad debt exceeds the amount of
3097taxable sales for the period during which the bad debt is
3098written off, a refund claim must be filed, notwithstanding s.
3099215.26(2), within 3 years after the due date of the return on
3100which the bad debt could first be claimed.
3101 (c) If any accounts so charged off for which a credit or
3102refund has been obtained are thereafter in whole or in part paid
3103to the dealer, the amount so paid shall be included in the first
3104return filed after such collection and the tax paid accordingly.
3105 (d) If filing responsibilities have been assumed by a
3106certified service provider, the certified service provider shall
3107claim, on behalf of the seller, any bad-debt allowance provided
3108by this subsection. The certified service provider shall credit
3109or refund to the seller the full amount of any bad-debt
3110allowance or refund received.
3111 (e) For the purposes of reporting a payment received on a
3112previously claimed bad debt, any payments made on a debt or
3113account shall first be applied proportionally to the taxable
3114price of the property or service and the sales tax on such
3115property, and second to any interest, service charges, and any
3116other charges.
3117 (f) In situations in which the books and records of the
3118party claiming the bad-debt allowance support an allocation of
3119the bad debts among states that are members of the Streamlined
3120Sales and Use Tax Agreement, the allocation is permitted among
3121those states.
3122 Section 14. Paragraphs (a) and (e) of subsection (3) of
3123section 212.18, Florida Statutes, are amended to read:
3124 212.18 Administration of law; registration of dealers;
3125rules.--
3126 (3)(a) Every person desiring to engage in or conduct
3127business in this state as a dealer, as defined in this chapter,
3128or to lease, rent, or let or grant licenses in living quarters
3129or sleeping or housekeeping accommodations in hotels, apartment
3130houses, roominghouses, or tourist or trailer camps that are
3131subject to tax under s. 212.03, or to lease, rent, or let or
3132grant licenses in real property, as defined in this chapter, and
3133every person who sells or receives anything of value by way of
3134admissions, must file with the department an application for a
3135certificate of registration for each place of business, showing
3136the names of the persons who have interests in such business and
3137their residences, the address of the business, and such other
3138data as the department may reasonably require. However, owners
3139and operators of vending machines or newspaper rack machines are
3140required to obtain only one certificate of registration for each
3141county in which such machines are located. The department, by
3142rule, may authorize a dealer that uses independent sellers to
3143sell its merchandise to remit tax on the retail sales price
3144charged to the ultimate consumer in lieu of having the
3145independent seller register as a dealer and remit the tax. The
3146department may appoint the county tax collector as the
3147department's agent to accept applications for registrations. The
3148application must be made to the department before the person,
3149firm, copartnership, or corporation may engage in such business,
3150and it must be accompanied by a registration fee of $5. However,
3151a registration fee is not required to accompany an application
3152to engage in or conduct business to make mail order sales. The
3153department may waive the registration fee for applications
3154submitted through the department's Internet registration process
3155or central electronic registration system provided by member
3156states of the Streamlined Sales and Use Tax Agreement.
3157 (e) As used in this paragraph, the term "exhibitor" means
3158a person who enters into an agreement authorizing the display of
3159tangible personal property or services at a convention or a
3160trade show. The following provisions apply to the registration
3161of exhibitors as dealers under this chapter:
3162 1. An exhibitor whose agreement prohibits the sale of
3163tangible personal property or services subject to the tax
3164imposed in this chapter is not required to register as a dealer.
3165 2. An exhibitor whose agreement provides for the sale at
3166wholesale only of tangible personal property or services subject
3167to the tax imposed in this chapter must obtain a resale
3168certificate from the purchasing dealer but is not required to
3169register as a dealer.
3170 3. An exhibitor whose agreement authorizes the retail sale
3171of tangible personal property or services subject to the tax
3172imposed in this chapter must register as a dealer and collect
3173the tax imposed under this chapter on such sales.
3174 4. Any exhibitor who makes a mail order sale pursuant to
3175s. 212.0596 must register as a dealer.
3176
3177Any person who conducts a convention or a trade show must make
3178their exhibitor's agreements available to the department for
3179inspection and copying.
3180 Section 15. Section 212.20, Florida Statutes, is amended
3181to read:
3182 212.20 Funds collected, disposition; additional powers of
3183department; operational expense; refund of taxes adjudicated
3184unconstitutionally collected.--
3185 (1) The department shall pay over to the Chief Financial
3186Officer of the state all funds received and collected by it
3187under the provisions of this chapter, to be credited to the
3188account of the General Revenue Fund of the state.
3189 (2) The department is authorized to employ all necessary
3190assistants to administer this chapter properly and is also
3191authorized to purchase all necessary supplies and equipment
3192which may be required for this purpose.
3193 (3) The estimated amount of money needed for the
3194administration of this chapter shall be included by the
3195department in its annual legislative budget request for the
3196operation of its office.
3197 (4) When there has been a final adjudication that any tax
3198pursuant to s. 212.0596 was levied, collected, or both, contrary
3199to the Constitution of the United States or the State
3200Constitution, the department shall, in accordance with rules,
3201determine, based upon claims for refund and other evidence and
3202information, who paid such tax or taxes, and refund to each such
3203person the amount of tax paid. For purposes of this subsection,
3204a "final adjudication" is a decision of a court of competent
3205jurisdiction from which no appeal can be taken or from which the
3206official or officials of this state with authority to make such
3207decisions has or have decided not to appeal.
3208 (4)(5) For the purposes of this section, the term:
3209 (a) "Proceeds" means all tax or fee revenue collected or
3210received by the department, including interest and penalties.
3211 (b) "Reallocate" means reduction of the accounts of
3212initial deposit and redeposit into the indicated account.
3213 (5)(6) Distribution of all proceeds under this chapter and
3214s. 202.18(1)(b) and (2)(b) shall be as follows:
3215 (a) Proceeds from the convention development taxes
3216authorized under s. 212.0305 shall be reallocated to the
3217Convention Development Tax Clearing Trust Fund.
3218 (b) Proceeds from discretionary sales surtaxes imposed
3219pursuant to ss. 212.054 and 212.055 shall be reallocated to the
3220Discretionary Sales Surtax Clearing Trust Fund.
3221 (c) Proceeds from the fees imposed under ss.
3222212.05(1)(h)3. and 212.18(3) shall remain with the General
3223Revenue Fund.
3224 (d) The proceeds of all other taxes and fees imposed
3225pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
3226and (2)(b) shall be distributed as follows:
3227 1. In any fiscal year, the greater of $500 million, minus
3228an amount equal to 4.6 percent of the proceeds of the taxes
3229collected pursuant to chapter 201, or 5.2 percent of all other
3230taxes and fees imposed pursuant to this chapter or remitted
3231pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
3232monthly installments into the General Revenue Fund.
3233 2. After the distribution under subparagraph 1., 8.814
3234percent of the amount remitted by a sales tax dealer located
3235within a participating county pursuant to s. 218.61 shall be
3236transferred into the Local Government Half-cent Sales Tax
3237Clearing Trust Fund. Beginning July 1, 2003, the amount to be
3238transferred shall be reduced by 0.1 percent, and the department
3239shall distribute this amount to the Public Employees Relations
3240Commission Trust Fund less $5,000 each month, which shall be
3241added to the amount calculated in subparagraph 3. and
3242distributed accordingly.
3243 3. After the distribution under subparagraphs 1.and 2.,
32440.095 percent shall be transferred to the Local Government Half-
3245cent Sales Tax Clearing Trust Fund and distributed pursuant to
3246s. 218.65.
3247 4. After the distributions under subparagraphs 1., 2., and
32483., 2.0440 percent of the available proceeds shall be
3249transferred monthly to the Revenue Sharing Trust Fund for
3250Counties pursuant to s. 218.215.
3251 5. After the distributions under subparagraphs 1., 2., and
32523., 1.3409 percent of the available proceeds shall be
3253transferred monthly to the Revenue Sharing Trust Fund for
3254Municipalities pursuant to s. 218.215. If the total revenue to
3255be distributed pursuant to this subparagraph is at least as
3256great as the amount due from the Revenue Sharing Trust Fund for
3257Municipalities and the former Municipal Financial Assistance
3258Trust Fund in state fiscal year 1999-2000, no municipality shall
3259receive less than the amount due from the Revenue Sharing Trust
3260Fund for Municipalities and the former Municipal Financial
3261Assistance Trust Fund in state fiscal year 1999-2000. If the
3262total proceeds to be distributed are less than the amount
3263received in combination from the Revenue Sharing Trust Fund for
3264Municipalities and the former Municipal Financial Assistance
3265Trust Fund in state fiscal year 1999-2000, each municipality
3266shall receive an amount proportionate to the amount it was due
3267in state fiscal year 1999-2000.
3268 6. Of the remaining proceeds:
3269 a. In each fiscal year, the sum of $29,915,500 shall be
3270divided into as many equal parts as there are counties in the
3271state, and one part shall be distributed to each county. The
3272distribution among the several counties must begin each fiscal
3273year on or before January 5th and continue monthly for a total
3274of 4 months. If a local or special law required that any moneys
3275accruing to a county in fiscal year 1999-2000 under the then-
3276existing provisions of s. 550.135 be paid directly to the
3277district school board, special district, or a municipal
3278government, such payment must continue until the local or
3279special law is amended or repealed. The state covenants with
3280holders of bonds or other instruments of indebtedness issued by
3281local governments, special districts, or district school boards
3282before July 1, 2000, that it is not the intent of this
3283subparagraph to adversely affect the rights of those holders or
3284relieve local governments, special districts, or district school
3285boards of the duty to meet their obligations as a result of
3286previous pledges or assignments or trusts entered into which
3287obligated funds received from the distribution to county
3288governments under then-existing s. 550.135. This distribution
3289specifically is in lieu of funds distributed under s. 550.135
3290before July 1, 2000.
3291 b. The department shall distribute $166,667 monthly
3292pursuant to s. 288.1162 to each applicant that has been
3293certified as a "facility for a new professional sports
3294franchise" or a "facility for a retained professional sports
3295franchise" pursuant to s. 288.1162. Up to $41,667 shall be
3296distributed monthly by the department to each applicant that has
3297been certified as a "facility for a retained spring training
3298franchise" pursuant to s. 288.1162; however, not more than
3299$416,670 may be distributed monthly in the aggregate to all
3300certified facilities for a retained spring training franchise.
3301Distributions must begin 60 days following such certification
3302and shall continue for not more than 30 years. This paragraph
3303may not be construed to allow an applicant certified pursuant to
3304s. 288.1162 to receive more in distributions than actually
3305expended by the applicant for the public purposes provided for
3306in s. 288.1162(6).
3307 c. Beginning 30 days after notice by the Office of
3308Tourism, Trade, and Economic Development to the Department of
3309Revenue that an applicant has been certified as the professional
3310golf hall of fame pursuant to s. 288.1168 and is open to the
3311public, $166,667 shall be distributed monthly, for up to 300
3312months, to the applicant.
3313 d. Beginning 30 days after notice by the Office of
3314Tourism, Trade, and Economic Development to the Department of
3315Revenue that the applicant has been certified as the
3316International Game Fish Association World Center facility
3317pursuant to s. 288.1169, and the facility is open to the public,
3318$83,333 shall be distributed monthly, for up to 168 months, to
3319the applicant. This distribution is subject to reduction
3320pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
3321made, after certification and before July 1, 2000.
3322 7. All other proceeds must remain in the General Revenue
3323Fund.
3324 Section 16. Section 213.052, Florida Statutes, is created
3325to read:
3326 213.052 Notice of state sales and use tax rate changes.--
3327 (1) A sales or use tax rate change imposed under chapter
3328212 is effective on January 1, April 1, July 1, or October 1.
3329The Department of Revenue shall provide notice of such rate
3330change to all affected sellers 60 days before the effective date
3331of the rate change.
3332 (2) Failure of a seller to receive notice does not relieve
3333the seller of its obligation to collect sales or use tax.
3334 Section 17. Section 213.0521, Florida Statutes, is created
3335to read:
3336 213.0521 Effective date of state sales and use tax rate
3337changes.--The effective date for services covering a period
3338starting before and ending after the statutory effective date is
3339as follows:
3340 (1) For a rate increase, the new rate applies to the first
3341billing period starting on or after the effective date.
3342 (2) For a rate decrease, the new rate applies to bills
3343rendered on or after the effective date.
3344 Section 18. Section 213.215, Florida Statutes, is created
3345to read:
3346 213.215 Sales and use tax amnesty upon registration in
3347accordance with the Streamlined Sales and Use Tax Agreement.--
3348 (1) Amnesty shall be provided for uncollected or unpaid
3349sales or use tax to a seller who registers to pay or to collect
3350and remit applicable sales or use tax in accordance with the
3351terms of the Streamlined Sales and Use Tax Agreement authorized
3352under s. 213.256, if the seller was not registered with the
3353Department of Revenue in the 12-month period preceding the
3354effective date of participation in the agreement by this state.
3355 (2) The amnesty precludes assessment for uncollected or
3356unpaid sales or use tax, together with penalty or interest for
3357sales made during the period the seller was not registered with
3358the Department of Revenue, if registration occurs within 12
3359months after the effective date of this state's participation in
3360the agreement.
3361 (3) The amnesty is not available to a seller with respect
3362to any matter for which the seller received notice of the
3363commencement of an audit if the audit is not yet finally
3364resolved, including any related administrative and judicial
3365processes.
3366 (4) The amnesty is not available for sales or use taxes
3367already paid or remitted to the state or to taxes collected by
3368the seller.
3369 (5) The amnesty is fully effective, absent the seller's
3370fraud or intentional misrepresentation of a material fact, as
3371long as the seller continues registration and continues payment
3372or collection and remittance of applicable sales or use taxes
3373for at least 36 months.
3374 (6) The amnesty applies only to sales or use taxes due
3375from a seller in its capacity as a seller and not to sales or
3376use taxes due from a seller in its capacity as a buyer.
3377 Section 19. Subsections (1) and (2) of section 213.256,
3378Florida Statutes, are amended to read:
3379 213.256 Simplified Sales and Use Tax Administration Act.--
3380 (1) As used in this section and ss. 213.2562 and 213.2567,
3381the term:
3382 (a) "Agent" means, for purposes of carrying out the
3383responsibilities placed on a dealer, a person appointed by the
3384seller to represent the seller before the department.
3385"Department" means the Department of Revenue.
3386 (b) "Agreement" means the Streamlined Sales and Use Tax
3387Agreement as amended and adopted on January 27, 2001, by the
3388Executive Committee of the National Conference of State
3389Legislatures.
3390 (c) "Certified automated system" means software certified
3391jointly by the state states that are signatories to the
3392agreement to calculate the tax imposed by each jurisdiction on a
3393transaction, determine the amount of tax to remit to the
3394appropriate state, and maintain a record of the transaction.
3395 (d) "Certified service provider" means an agent certified
3396jointly by the states that are signatories to the agreement to
3397perform all of the seller's sales tax functions other than the
3398seller's obligation to remit tax on its own purchases.
3399 (e) "Department" means the Department of Revenue.
3400 (f) "Governing board" means the governing board of the
3401agreement.
3402 (g)1. "Model 1 seller" means a seller that has selected a
3403certified service provider as the seller's agent to perform all
3404of the seller's sales and use tax functions other than the
3405seller's obligation to remit tax on the seller's purchases.
3406 2. "Model 2 seller" means a seller that has selected a
3407certified automated system to perform part of the seller's sales
3408and use tax functions, but retains responsibility for remitting
3409the tax.
3410 3. "Model 3 seller" means a seller that has sales in at
3411least five member states, has total annual sales revenue of at
3412least $500 million, has a proprietary system that calculates the
3413amount of tax due each jurisdiction, and has entered into a
3414performance agreement with the member states which establishes a
3415tax performance standard for the seller.
3416
3417As used in this paragraph, a seller includes an affiliated group
3418of sellers using the same proprietary system.
3419 (h)(e) "Person" means an individual, trust, estate,
3420fiduciary, partnership, limited liability company, limited
3421liability partnership, corporation, or any other legal entity.
3422 (i) "Registered under this agreement" means registration
3423by a seller with the member states under the central
3424registration system.
3425 (j)(f) "Sales tax" means the tax levied under chapter 212.
3426 (k)(g) "Seller" means any person making sales, leases, or
3427rentals of personal property or services.
3428 (l)(h) "State" means any state of the United States and
3429the District of Columbia.
3430 (m)(i) "Use tax" means the tax levied under chapter 212.
3431 (2)(a) The executive director of the department is
3432authorized to shall enter into an agreement the Streamlined
3433Sales and Use Tax Agreement with one or more states to simplify
3434and modernize sales and use tax administration in order to
3435substantially reduce the burden of tax compliance for all
3436sellers and for all types of commerce. In furtherance of the
3437agreement, the executive director of the department or his or
3438her designee shall act jointly with other states that are
3439members of the agreement to establish standards for
3440certification of a certified service provider and certified
3441automated systems system and central registration systems
3442establish performance standards for multistate sellers.
3443 (b) The executive director of the department or his or her
3444designee shall take other actions reasonably required to
3445administer this section. Other actions authorized by this
3446section include, but are not limited to, the adoption of rules
3447and the joint procurement, with other member states, of goods
3448and services in furtherance of the cooperative agreement.
3449 (c) The executive director of the department or his or her
3450designee may represent this state before the other states that
3451are signatories to the agreement.
3452 (d) The executive director of the department or his or her
3453designee is authorized to prepare and submit from time to time
3454such reports and certifications as may be determined necessary
3455according to the terms of an agreement and to enter into such
3456other agreements with the governing board, member states, and
3457service providers as are determined by the executive director to
3458facilitate the administration of the tax laws of this state.
3459 Section 20. Section 213.2562, Florida Statutes, is created
3460to read:
3461 213.2562 Approval of software to calculate tax.--The
3462department shall review software submitted to the governing
3463board for certification as a certified automated system. If the
3464software accurately reflects the taxability of product
3465categories included in the program, the department shall certify
3466the approval of the software to the governing board.
3467 Section 21. Section 213.2567, Florida Statutes, is created
3468to read:
3469 213.2567 Simplified Sales and Use Tax Agreement
3470registration, certification, liability, and audit.--
3471 (1) A seller that registers under the agreement agrees to
3472collect and remit sales and use taxes for all taxable sales into
3473the member states, including member states joining after the
3474seller's registration. Withdrawal or revocation of this state
3475does not relieve a seller of its responsibility to remit taxes
3476previously or subsequently collected on behalf of the state.
3477 (a) When registering, the seller may select a model 1,
3478model 2, or model 3 method of remittance or other method allowed
3479by state law to remit the taxes collected.
3480 (b) A seller may be registered by an agent. Such an
3481appointment must be in writing and submitted to a member state.
3482 (2)(a) A certified service provider is the agent of a
3483model 1 seller with whom the certified service provider has
3484contracted for the collection and remittance of sales and use
3485taxes. As the model 1 seller's agent, the certified service
3486provider is liable for sales and use tax due this state on all
3487sales transactions it processes for the model 1 seller, except
3488as set out in paragraph (b).
3489 (b) A model 1 seller is not liable to the state for sales
3490or use tax due on transactions processed by the certified
3491service provider unless the model 1 seller has misrepresented
3492the type of items it sells or has committed fraud. In the
3493absence of probable cause to believe that the model 1 seller has
3494committed fraud or made a material misrepresentation, the model
34951 seller is not subject to audit on the transactions processed
3496by the certified service provider. A model 1 seller is subject
3497to audit for transactions that have not been processed by the
3498certified service provider. The member states acting jointly may
3499perform a system check of the model 1 seller and review the
3500model 1 seller's procedures to determine if the certified
3501service provider's system is functioning properly and to
3502determine the extent to which the model 1 seller's transactions
3503are being processed by the certified service provider.
3504 (3) A model 2 seller that uses a certified automated
3505system remains responsible and is liable to this state for
3506reporting and remitting tax. However, a model 2 seller is not
3507responsible for errors in reliance on a certified automated
3508system.
3509 (4) A model 3 seller is liable for the failure of the
3510proprietary system to meet the performance standard.
3511 (5) A person that provides a certified automated system is
3512not liable for errors contained in software that was approved by
3513the department and certified to the governing board. However,
3514such person:
3515 (a) Is responsible for the proper functioning of that
3516system;
3517 (b) Is liable to this state for underpayments of tax
3518attributable to errors in the functioning of the certified
3519automated system; and
3520 (c) Is liable for the misclassification of an item or
3521transaction that is not corrected within 10 days following the
3522receipt of notice from the department.
3523 (6) The executive director of the department or his or her
3524designee may certify a person as a certified service provider if
3525the person meets all of the following requirements:
3526 (a) Uses a certified automated system;
3527 (b) Integrates its certified automated system with the
3528system of a seller for whom the person collects tax so that the
3529tax due on a sale is determined at the time of the sale;
3530 (c) Agrees to remit the taxes it collects at the time and
3531in the manner specified by chapter 212;
3532 (d) Agrees to file returns on behalf of the sellers for
3533whom it collects tax;
3534 (e) Agrees to protect the privacy of tax information it
3535obtains in accordance with s. 213.053; and
3536 (f) Enters into a contract with the department and agrees
3537to comply with the terms of the contract.
3538 (7) The department shall review software submitted to the
3539governing board for certification as a certified automated
3540system. The executive director of the department shall certify
3541the approval of the software to the governing board if the
3542software:
3543 (a) Determines the applicable state and local sales and
3544use tax rate for a transaction in accordance with s. 212.06(3)
3545and (4);
3546 (b) Determines whether an item is exempt from tax;
3547 (c) Determines the amount of tax to be remitted for each
3548taxpayer for a reporting period; and
3549 (d) Can generate reports and returns as required by the
3550governing board.
3551 (8) The department may by rule establish one or more sales
3552tax performance standards for model 3 sellers.
3553 (9) Disclosure of information necessary under this section
3554must be made according to a written agreement between the
3555executive director of the department or his or her designee and
3556the certified service provider. The certified service provider
3557is bound by the same requirements of confidentiality as the
3558department employees. Breach of confidentiality is a misdemeanor
3559of the first degree, punishable as provided in s. 775.082 or s.
3560775.083.
3561 Section 22. It is the intent of the Legislature to urge
3562the United States Congress to consider adequate protections for
3563small businesses engaging in both offline and online
3564transactions from added costs, administrative burdens, and
3565requirements imposed on intermediaries relating to the
3566collection and remittance of sales and use tax.
3567 Section 23. The executive director of the Department of
3568Revenue may adopt emergency rules to implement this act.
3569Notwithstanding any other law, the emergency rules shall remain
3570effective for 6 months after the date of adoption and may be
3571renewed during the pendency of procedures to adopt rules
3572addressing the subject of the emergency rules.
3573 Section 24. Paragraph (a) of subsection (5) of section
357411.45, Florida Statutes, is amended to read:
3575 11.45 Definitions; duties; authorities; reports; rules.--
3576 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
3577 (a) The Legislative Auditing Committee shall direct the
3578Auditor General to make an audit of any municipality whenever
3579petitioned to do so by at least 20 percent of the registered
3580electors in the last general election of that municipality
3581pursuant to this subsection. The supervisor of elections of the
3582county in which the municipality is located shall certify
3583whether or not the petition contains the signatures of at least
358420 percent of the registered electors of the municipality. After
3585the completion of the audit, the Auditor General shall determine
3586whether the municipality has the fiscal resources necessary to
3587pay the cost of the audit. The municipality shall pay the cost
3588of the audit within 90 days after the Auditor General's
3589determination that the municipality has the available resources.
3590If the municipality fails to pay the cost of the audit, the
3591Department of Revenue shall, upon certification of the Auditor
3592General, withhold from that portion of the distribution pursuant
3593to s. 212.20(5)(6)(d)5. which is distributable to such
3594municipality, a sum sufficient to pay the cost of the audit and
3595shall deposit that sum into the General Revenue Fund of the
3596state.
3597 Section 25. Subsection (6) of section 196.012, Florida
3598Statutes, is amended to read:
3599 196.012 Definitions.--For the purpose of this chapter, the
3600following terms are defined as follows, except where the context
3601clearly indicates otherwise:
3602 (6) Governmental, municipal, or public purpose or function
3603shall be deemed to be served or performed when the lessee under
3604any leasehold interest created in property of the United States,
3605the state or any of its political subdivisions, or any
3606municipality, agency, special district, authority, or other
3607public body corporate of the state is demonstrated to perform a
3608function or serve a governmental purpose which could properly be
3609performed or served by an appropriate governmental unit or which
3610is demonstrated to perform a function or serve a purpose which
3611would otherwise be a valid subject for the allocation of public
3612funds. For purposes of the preceding sentence, an activity
3613undertaken by a lessee which is permitted under the terms of its
3614lease of real property designated as an aviation area on an
3615airport layout plan which has been approved by the Federal
3616Aviation Administration and which real property is used for the
3617administration, operation, business offices and activities
3618related specifically thereto in connection with the conduct of
3619an aircraft full service fixed base operation which provides
3620goods and services to the general aviation public in the
3621promotion of air commerce shall be deemed an activity which
3622serves a governmental, municipal, or public purpose or function.
3623Any activity undertaken by a lessee which is permitted under the
3624terms of its lease of real property designated as a public
3625airport as defined in s. 332.004(14) by municipalities,
3626agencies, special districts, authorities, or other public bodies
3627corporate and public bodies politic of the state, a spaceport as
3628defined in s. 331.303, or which is located in a deepwater port
3629identified in s. 403.021(9)(b) and owned by one of the foregoing
3630governmental units, subject to a leasehold or other possessory
3631interest of a nongovernmental lessee that is deemed to perform
3632an aviation, airport, aerospace, maritime, or port purpose or
3633operation shall be deemed an activity that serves a
3634governmental, municipal, or public purpose. The use by a lessee,
3635licensee, or management company of real property or a portion
3636thereof as a convention center, visitor center, sports facility
3637with permanent seating, concert hall, arena, stadium, park, or
3638beach is deemed a use that serves a governmental, municipal, or
3639public purpose or function when access to the property is open
3640to the general public with or without a charge for admission. If
3641property deeded to a municipality by the United States is
3642subject to a requirement that the Federal Government, through a
3643schedule established by the Secretary of the Interior, determine
3644that the property is being maintained for public historic
3645preservation, park, or recreational purposes and if those
3646conditions are not met the property will revert back to the
3647Federal Government, then such property shall be deemed to serve
3648a municipal or public purpose. The term "governmental purpose"
3649also includes a direct use of property on federal lands in
3650connection with the Federal Government's Space Exploration
3651Program or spaceport activities as defined in s. 212.02(22).
3652Real property and tangible personal property owned by the
3653Federal Government or Space Florida and used for defense and
3654space exploration purposes or which is put to a use in support
3655thereof shall be deemed to perform an essential national
3656governmental purpose and shall be exempt. "Owned by the lessee"
3657as used in this chapter does not include personal property,
3658buildings, or other real property improvements used for the
3659administration, operation, business offices and activities
3660related specifically thereto in connection with the conduct of
3661an aircraft full service fixed based operation which provides
3662goods and services to the general aviation public in the
3663promotion of air commerce provided that the real property is
3664designated as an aviation area on an airport layout plan
3665approved by the Federal Aviation Administration. For purposes of
3666determination of "ownership," buildings and other real property
3667improvements which will revert to the airport authority or other
3668governmental unit upon expiration of the term of the lease shall
3669be deemed "owned" by the governmental unit and not the lessee.
3670Providing two-way telecommunications services to the public for
3671hire by the use of a telecommunications facility, as defined in
3672s. 364.02(15), and for which a certificate is required under
3673chapter 364 does not constitute an exempt use for purposes of s.
3674196.199, unless the telecommunications services are provided by
3675the operator of a public-use airport, as defined in s. 332.004,
3676for the operator's provision of telecommunications services for
3677the airport or its tenants, concessionaires, or licensees, or
3678unless the telecommunications services are provided by a public
3679hospital.
3680 Section 26. Paragraph (b) of subsection (1) and paragraph
3681(b) of subsection (2) of section 202.18, Florida Statutes, are
3682amended to read:
3683 202.18 Allocation and disposition of tax proceeds.--The
3684proceeds of the communications services taxes remitted under
3685this chapter shall be treated as follows:
3686 (1) The proceeds of the taxes remitted under s.
3687202.12(1)(a) shall be divided as follows:
3688 (b) The remaining portion shall be distributed according
3689to s. 212.20(5)(6).
3690 (2) The proceeds of the taxes remitted under s.
3691202.12(1)(b) shall be divided as follows:
3692 (b) Sixty-three percent of the remainder shall be
3693allocated to the state and distributed pursuant to s.
3694212.20(5)(6), except that the proceeds allocated pursuant to s.
3695212.20(5)(6)(d)2. shall be prorated to the participating
3696counties in the same proportion as that month's collection of
3697the taxes and fees imposed pursuant to chapter 212 and paragraph
3698(1)(b).
3699 Section 27. Paragraphs (f), (g), (h), and (i) of
3700subsection (1) of section 203.01, Florida Statutes, are amended
3701to read:
3702 203.01 Tax on gross receipts for utility and
3703communications services.--
3704 (1)
3705 (f) Any person who imports into this state electricity,
3706natural gas, or manufactured gas, or severs natural gas, for
3707that person's own use or consumption as a substitute for
3708purchasing utility, transportation, or delivery services taxable
3709under this chapter and who cannot demonstrate payment of the tax
3710imposed by this chapter must register with the Department of
3711Revenue and pay into the State Treasury each month an amount
3712equal to the cost price of such electricity, natural gas, or
3713manufactured gas times the rate set forth in paragraph (b),
3714reduced by the amount of any like tax lawfully imposed on and
3715paid by the person from whom the electricity, natural gas, or
3716manufactured gas was purchased or any person who provided
3717delivery service or transportation service in connection with
3718the electricity, natural gas, or manufactured gas. For purposes
3719of this paragraph, the term "cost price" has the meaning
3720ascribed in s. 212.02(4). The methods of demonstrating proof of
3721payment and the amount of such reductions in tax shall be made
3722according to rules of the Department of Revenue.
3723 (g) Electricity produced by cogeneration or by small power
3724producers which is transmitted and distributed by a public
3725utility between two locations of a customer of the utility
3726pursuant to s. 366.051 is subject to the tax imposed by this
3727section. The tax shall be applied to the cost price of such
3728electricity as provided in s. 212.02(4) and shall be paid each
3729month by the producer of such electricity.
3730 (h) Electricity produced by cogeneration or by small power
3731producers during the 12-month period ending June 30 of each year
3732which is in excess of nontaxable electricity produced during the
373312-month period ending June 30, 1990, is subject to the tax
3734imposed by this section. The tax shall be applied to the cost
3735price of such electricity as provided in s. 212.02(4) and shall
3736be paid each month, beginning with the month in which total
3737production exceeds the production of nontaxable electricity for
3738the 12-month period ending June 30, 1990. For purposes of this
3739paragraph, "nontaxable electricity" means electricity produced
3740by cogeneration or by small power producers which is not subject
3741to tax under paragraph (g). Taxes paid pursuant to paragraph (g)
3742may be credited against taxes due under this paragraph.
3743Electricity generated as part of an industrial manufacturing
3744process which manufactures products from phosphate rock, raw
3745wood fiber, paper, citrus, or any agricultural product shall not
3746be subject to the tax imposed by this paragraph. "Industrial
3747manufacturing process" means the entire process conducted at the
3748location where the process takes place.
3749 (i) Any person other than a cogenerator or small power
3750producer described in paragraph (h) who produces for his or her
3751own use electrical energy which is a substitute for electrical
3752energy produced by an electric utility as defined in s. 366.02
3753is subject to the tax imposed by this section. The tax shall be
3754applied to the cost price of such electrical energy as provided
3755in s. 212.02(4) and shall be paid each month. The provisions of
3756this paragraph do not apply to any electrical energy produced
3757and used by an electric utility.
3758 Section 28. Paragraph (a) of subsection (1) of section
3759212.031, Florida Statutes, is amended to read:
3760 212.031 Tax on rental or license fee for use of real
3761property.--
3762 (1)(a) It is declared to be the legislative intent that
3763every person is exercising a taxable privilege who engages in
3764the business of renting, leasing, letting, or granting a license
3765for the use of any real property unless such property is:
3766 1. Assessed as agricultural property under s. 193.461.
3767 2. Used exclusively as dwelling units.
3768 3. Property subject to tax on parking, docking, or storage
3769spaces under s. 212.03(6).
3770 4. Recreational property or the common elements of a
3771condominium when subject to a lease between the developer or
3772owner thereof and the condominium association in its own right
3773or as agent for the owners of individual condominium units or
3774the owners of individual condominium units. However, only the
3775lease payments on such property shall be exempt from the tax
3776imposed by this chapter, and any other use made by the owner or
3777the condominium association shall be fully taxable under this
3778chapter.
3779 5. A public or private street or right-of-way and poles,
3780conduits, fixtures, and similar improvements located on such
3781streets or rights-of-way, occupied or used by a utility or
3782provider of communications services, as defined by s. 202.11,
3783for utility or communications or television purposes. For
3784purposes of this subparagraph, the term "utility" means any
3785person providing utility services as defined in s. 203.012. This
3786exception also applies to property, wherever located, on which
3787the following are placed: towers, antennas, cables, accessory
3788structures, or equipment, not including switching equipment,
3789used in the provision of mobile communications services as
3790defined in s. 202.11. For purposes of this chapter, towers used
3791in the provision of mobile communications services, as defined
3792in s. 202.11, are considered to be fixtures.
3793 6. A public street or road which is used for
3794transportation purposes.
3795 7. Property used at an airport exclusively for the purpose
3796of aircraft landing or aircraft taxiing or property used by an
3797airline for the purpose of loading or unloading passengers or
3798property onto or from aircraft or for fueling aircraft.
3799 8.a. Property used at a port authority, as defined in s.
3800315.02(2), exclusively for the purpose of oceangoing vessels or
3801tugs docking, or such vessels mooring on property used by a port
3802authority for the purpose of loading or unloading passengers or
3803cargo onto or from such a vessel, or property used at a port
3804authority for fueling such vessels, or to the extent that the
3805amount paid for the use of any property at the port is based on
3806the charge for the amount of tonnage actually imported or
3807exported through the port by a tenant.
3808 b. The amount charged for the use of any property at the
3809port in excess of the amount charged for tonnage actually
3810imported or exported shall remain subject to tax except as
3811provided in sub-subparagraph a.
3812 9. Property used as an integral part of the performance of
3813qualified production services. As used in this subparagraph, the
3814term "qualified production services" means any activity or
3815service performed directly in connection with the production of
3816a qualified motion picture, as defined in s. 212.06(1)(b), and
3817includes:
3818 a. Photography, sound and recording, casting, location
3819managing and scouting, shooting, creation of special and optical
3820effects, animation, adaptation (language, media, electronic, or
3821otherwise), technological modifications, computer graphics, set
3822and stage support (such as electricians, lighting designers and
3823operators, greensmen, prop managers and assistants, and grips),
3824wardrobe (design, preparation, and management), hair and makeup
3825(design, production, and application), performing (such as
3826acting, dancing, and playing), designing and executing stunts,
3827coaching, consulting, writing, scoring, composing,
3828choreographing, script supervising, directing, producing,
3829transmitting dailies, dubbing, mixing, editing, cutting,
3830looping, printing, processing, duplicating, storing, and
3831distributing;
3832 b. The design, planning, engineering, construction,
3833alteration, repair, and maintenance of real or personal property
3834including stages, sets, props, models, paintings, and facilities
3835principally required for the performance of those services
3836listed in sub-subparagraph a.; and
3837 c. Property management services directly related to
3838property used in connection with the services described in sub-
3839subparagraphs a. and b.
3840
3841This exemption will inure to the taxpayer upon presentation of
3842the certificate of exemption issued to the taxpayer under the
3843provisions of s. 288.1258.
3844 10. Leased, subleased, licensed, or rented to a person
3845providing food and drink concessionaire services within the
3846premises of a convention hall, exhibition hall, auditorium,
3847stadium, theater, arena, civic center, performing arts center,
3848publicly owned recreational facility, or any business operated
3849under a permit issued pursuant to chapter 550. A person
3850providing retail concessionaire services involving the sale of
3851food and drink or other tangible personal property within the
3852premises of an airport shall be subject to tax on the rental of
3853real property used for that purpose, but shall not be subject to
3854the tax on any license to use the property. For purposes of this
3855subparagraph, the term "sale" shall not include the leasing of
3856tangible personal property.
3857 11. Property occupied pursuant to an instrument calling
3858for payments which the department has declared, in a Technical
3859Assistance Advisement issued on or before March 15, 1993, to be
3860nontaxable pursuant to rule 12A-1.070(19)(c), Florida
3861Administrative Code; provided that this subparagraph shall only
3862apply to property occupied by the same person before and after
3863the execution of the subject instrument and only to those
3864payments made pursuant to such instrument, exclusive of renewals
3865and extensions thereof occurring after March 15, 1993.
3866 12. Rented, leased, subleased, or licensed to a
3867concessionaire by a convention hall, exhibition hall,
3868auditorium, stadium, theater, arena, civic center, performing
3869arts center, or publicly owned recreational facility, during an
3870event at the facility, to be used by the concessionaire to sell
3871souvenirs, novelties, or other event-related products. This
3872subparagraph applies only to that portion of the rental, lease,
3873or license payment which is based on a percentage of sales and
3874not based on a fixed price. This subparagraph is repealed July
38751, 2009.
3876 13. Property used or occupied predominantly for space
3877flight business purposes. As used in this subparagraph, "space
3878flight business" means the manufacturing, processing, or
3879assembly of a space facility, space propulsion system, space
3880vehicle, satellite, or station of any kind possessing the
3881capacity for space flight, as defined by s. 212.02(23), or
3882components thereof, and also means the following activities
3883supporting space flight: vehicle launch activities, flight
3884operations, ground control or ground support, and all
3885administrative activities directly related thereto. Property
3886shall be deemed to be used or occupied predominantly for space
3887flight business purposes if more than 50 percent of the
3888property, or improvements thereon, is used for one or more space
3889flight business purposes. Possession by a landlord, lessor, or
3890licensor of a signed written statement from the tenant, lessee,
3891or licensee claiming the exemption shall relieve the landlord,
3892lessor, or licensor from the responsibility of collecting the
3893tax, and the department shall look solely to the tenant, lessee,
3894or licensee for recovery of such tax if it determines that the
3895exemption was not applicable.
3896 Section 29. Paragraph (b) of subsection (1) of section
3897212.052, Florida Statutes, is amended to read:
3898 212.052 Research or development costs; exemption.--
3899 (1) For the purposes of the exemption provided in this
3900section:
3901 (b) The term "costs" means cost price as defined in s.
3902212.02(4).
3903 Section 30. Paragraph (c) of subsection (2), paragraph (c)
3904of subsection (3), and paragraphs (c) and (i) of subsection (8)
3905of section 212.055, Florida Statutes, are amended to read:
3906 212.055 Discretionary sales surtaxes; legislative intent;
3907authorization and use of proceeds.--It is the legislative intent
3908that any authorization for imposition of a discretionary sales
3909surtax shall be published in the Florida Statutes as a
3910subsection of this section, irrespective of the duration of the
3911levy. Each enactment shall specify the types of counties
3912authorized to levy; the rate or rates which may be imposed; the
3913maximum length of time the surtax may be imposed, if any; the
3914procedure which must be followed to secure voter approval, if
3915required; the purpose for which the proceeds may be expended;
3916and such other requirements as the Legislature may provide.
3917Taxable transactions and administrative procedures shall be as
3918provided in s. 212.054.
3919 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
3920 (c) Pursuant to s. 212.054(4), the proceeds of the surtax
3921levied under this subsection shall be distributed to the county
3922and the municipalities within such county in which the surtax
3923was collected, according to:
3924 1. An interlocal agreement between the county governing
3925authority and the governing bodies of the municipalities
3926representing a majority of the county's municipal population,
3927which agreement may include a school district with the consent
3928of the county governing authority and the governing bodies of
3929the municipalities representing a majority of the county's
3930municipal population; or
3931 2. If there is no interlocal agreement, according to the
3932formula provided in s. 218.62.
3933
3934Any change in the distribution formula must take effect on the
3935first day of any month that begins at least 60 days after
3936written notification of that change has been made to the
3937department.
3938 (3) SMALL COUNTY SURTAX.--
3939 (c) Pursuant to s. 212.054(4), the proceeds of the surtax
3940levied under this subsection shall be distributed to the county
3941and the municipalities within the county in which the surtax was
3942collected, according to:
3943 1. An interlocal agreement between the county governing
3944authority and the governing bodies of the municipalities
3945representing a majority of the county's municipal population,
3946which agreement may include a school district with the consent
3947of the county governing authority and the governing bodies of
3948the municipalities representing a majority of the county's
3949municipal population; or
3950 2. If there is no interlocal agreement, according to the
3951formula provided in s. 218.62.
3952
3953Any change in the distribution formula shall take effect on the
3954first day of any month that begins at least 60 days after
3955written notification of that change has been made to the
3956department.
3957 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES
3958SURTAX.--
3959 (c) Pursuant to s. 212.054(4), the proceeds of the
3960discretionary sales surtax collected under this subsection, less
3961an administrative fee that may be retained by the Department of
3962Revenue, shall be distributed by the department to the county.
3963The county shall distribute the proceeds it receives from the
3964department to the participating jurisdictions that have entered
3965into an interlocal agreement with the county under this
3966subsection. The county may also charge an administrative fee for
3967receiving and distributing the surtax in the amount of the
3968actual costs incurred, not to exceed 2 percent of the surtax
3969collected.
3970 (i) Surtax collections shall be initiated on January 1 of
3971the year following a successful referendum in order to coincide
3972with s. 212.054(5).
3973 Section 31. Subsection (3) of section 212.13, Florida
3974Statutes, is amended to read:
3975 212.13 Records required to be kept; power to inspect;
3976audit procedure.--
3977 (3) For the purpose of enforcement of this chapter, every
3978manufacturer and seller of tangible personal property or
3979services licensed within this state is required to permit the
3980department to examine his or her books and records at all
3981reasonable hours, and, upon his or her refusal, the department
3982may require him or her to permit such examination by resort to
3983the circuit courts of this state, subject however to the right
3984of removal of the cause to the judicial circuit wherein such
3985person's business is located or wherein such person's books and
3986records are kept, provided further that such person's books and
3987records are kept within the state. When the dealer has made an
3988allocation or attribution pursuant to the definition of sales
3989price in s. 212.02(16), the department may prescribe by rule the
3990books and records that must be made available during an audit of
3991the dealer's books and records and examples of methods for
3992determining the reasonableness thereof. Books and records kept
3993in the regular course of business include, but are not limited
3994to, general ledgers, price lists, cost records, customer
3995billings, billing system reports, tariffs, and other regulatory
3996filings and rules of regulatory authorities. Such record may be
3997required to be made available to the department in an electronic
3998format when so kept by the dealer. The dealer may support the
3999allocation of charges with books and records kept in the regular
4000course of business covering the dealer's entire service area,
4001including territories outside this state. During an audit, the
4002department may reasonably require production of any additional
4003books and records found necessary to assist in its
4004determination.
4005 Section 32. Subsection (1) of section 212.15, Florida
4006Statutes, is amended to read:
4007 212.15 Taxes declared state funds; penalties for failure
4008to remit taxes; due and delinquent dates; judicial review.--
4009 (1) The taxes imposed by this chapter shall, except as
4010provided in s. 212.06(5)(a)2.e., become state funds at the
4011moment of collection and shall for each month be due to the
4012department on the first day of the succeeding month and be
4013delinquent on the 21st day of such month. All returns postmarked
4014after the 20th day of such month are delinquent.
4015 Section 33. Subsection (3) of section 213.015, Florida
4016Statutes, is amended to read:
4017 213.015 Taxpayer rights.--There is created a Florida
4018Taxpayer's Bill of Rights to guarantee that the rights, privacy,
4019and property of Florida taxpayers are adequately safeguarded and
4020protected during tax assessment, collection, and enforcement
4021processes administered under the revenue laws of this state. The
4022Taxpayer's Bill of Rights compiles, in one document, brief but
4023comprehensive statements which explain, in simple, nontechnical
4024terms, the rights and obligations of the Department of Revenue
4025and taxpayers. Section 192.0105 provides additional rights
4026afforded to payors of property taxes and assessments. The rights
4027afforded taxpayers to ensure that their privacy and property are
4028safeguarded and protected during tax assessment and collection
4029are available only insofar as they are implemented in other
4030parts of the Florida Statutes or rules of the Department of
4031Revenue. The rights so guaranteed Florida taxpayers in the
4032Florida Statutes and the departmental rules are:
4033 (3) The right to be represented or advised by counsel or
4034other qualified representatives at any time in administrative
4035interactions with the department, the right to procedural
4036safeguards with respect to recording of interviews during tax
4037determination or collection processes conducted by the
4038department, the right to be treated in a professional manner by
4039department personnel, and the right to have audits, inspections
4040of records, and interviews conducted at a reasonable time and
4041place except in criminal and internal investigations (see ss.
4042198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
4043211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
4044212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
4045 Section 34. Subsection (3) of section 218.245, Florida
4046Statutes, is amended to read:
4047 218.245 Revenue sharing; apportionment.--
4048 (3) Revenues attributed to the increase in distribution to
4049the Revenue Sharing Trust Fund for Municipalities pursuant to s.
4050212.20(5)(6)(d)5. from 1.0715 percent to 1.3409 percent provided
4051in chapter 2003-402, Laws of Florida, shall be distributed to
4052each eligible municipality and any unit of local government that
4053is consolidated as provided by s. 9, Art. VIII of the State
4054Constitution of 1885, as preserved by s. 6(e), Art. VIII, 1968
4055revised constitution, as follows: each eligible local
4056government's allocation shall be based on the amount it received
4057from the half-cent sales tax under s. 218.61 in the prior state
4058fiscal year divided by the total receipts under s. 218.61 in the
4059prior state fiscal year for all eligible local governments.
4060However, for the purpose of calculating this distribution, the
4061amount received from the half-cent sales tax under s. 218.61 in
4062the prior state fiscal year by a unit of local government which
4063is consolidated as provided by s. 9, Art. VIII of the State
4064Constitution of 1885, as amended, and as preserved by s. 6(e),
4065Art. VIII, of the Constitution as revised in 1968, shall be
4066reduced by 50 percent for such local government and for the
4067total receipts. For eligible municipalities that began
4068participating in the allocation of half-cent sales tax under s.
4069218.61 in the previous state fiscal year, their annual receipts
4070shall be calculated by dividing their actual receipts by the
4071number of months they participated, and the result multiplied by
407212.
4073 Section 35. Subsections (5), (6), and (7) of section
4074218.65, Florida Statutes, are amended to read:
4075 218.65 Emergency distribution.--
4076 (5) At the beginning of each fiscal year, the Department
4077of Revenue shall calculate a base allocation for each eligible
4078county equal to the difference between the current per capita
4079limitation times the county's population, minus prior year
4080ordinary distributions to the county pursuant to ss.
4081212.20(5)(6)(d)2., 218.61, and 218.62. If moneys deposited into
4082the Local Government Half-cent Sales Tax Clearing Trust Fund
4083pursuant to s. 212.20(5)(6)(d)3., excluding moneys appropriated
4084for supplemental distributions pursuant to subsection (8), for
4085the current year are less than or equal to the sum of the base
4086allocations, each eligible county shall receive a share of the
4087appropriated amount proportional to its base allocation. If the
4088deposited amount exceeds the sum of the base allocations, each
4089county shall receive its base allocation, and the excess
4090appropriated amount, less any amounts distributed under
4091subsection (6), shall be distributed equally on a per capita
4092basis among the eligible counties.
4093 (6) If moneys deposited in the Local Government Half-cent
4094Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(6)(d)3.
4095exceed the amount necessary to provide the base allocation to
4096each eligible county, the moneys in the trust fund may be used
4097to provide a transitional distribution, as specified in this
4098subsection, to certain counties whose population has increased.
4099The transitional distribution shall be made available to each
4100county that qualified for a distribution under subsection (2) in
4101the prior year but does not, because of the requirements of
4102paragraph (2)(a), qualify for a distribution in the current
4103year. Beginning on July 1 of the year following the year in
4104which the county no longer qualifies for a distribution under
4105subsection (2), the county shall receive two-thirds of the
4106amount received in the prior year, and beginning July 1 of the
4107second year following the year in which the county no longer
4108qualifies for a distribution under subsection (2), the county
4109shall receive one-third of the amount it received in the last
4110year it qualified for the distribution under subsection (2). If
4111insufficient moneys are available in the Local Government Half-
4112cent Sales Tax Clearing Trust Fund to fully provide such a
4113transitional distribution to each county that meets the
4114eligibility criteria in this section, each eligible county shall
4115receive a share of the available moneys proportional to the
4116amount it would have received had moneys been sufficient to
4117fully provide such a transitional distribution to each eligible
4118county.
4119 (7) There is hereby annually appropriated from the Local
4120Government Half-cent Sales Tax Clearing Trust Fund the
4121distribution provided in s. 212.20(5)(6)(d)3. to be used for
4122emergency and supplemental distributions pursuant to this
4123section.
4124 Section 36. Paragraph (s) of subsection (1) of section
4125288.1045, Florida Statutes, is amended to read:
4126 288.1045 Qualified defense contractor and space flight
4127business tax refund program.--
4128 (1) DEFINITIONS.--As used in this section:
4129 (s) "Space flight business" means the manufacturing,
4130processing, or assembly of space flight technology products,
4131space flight facilities, space flight propulsion systems, or
4132space vehicles, satellites, or stations of any kind possessing
4133the capability for space flight, as defined by s. 212.02(23), or
4134components thereof, and includes, in supporting space flight,
4135vehicle launch activities, flight operations, ground control or
4136ground support, and all administrative activities directly
4137related to such activities. The term does not include products
4138that are designed or manufactured for general commercial
4139aviation or other uses even if those products may also serve an
4140incidental use in space flight applications.
4141 Section 37. Subsection (6) of section 288.1169, Florida
4142Statutes, is amended to read:
4143 288.1169 International Game Fish Association World Center
4144facility.--
4145 (6) The Department of Commerce must recertify every 10
4146years that the facility is open, that the International Game
4147Fish Association World Center continues to be the only
4148international administrative headquarters, fishing museum, and
4149Hall of Fame in the United States recognized by the
4150International Game Fish Association, and that the project is
4151meeting the minimum projections for attendance or sales tax
4152revenues as required at the time of original certification. If
4153the facility is not recertified during this 10-year review as
4154meeting the minimum projections, then funding shall be abated
4155until certification criteria are met. If the project fails to
4156generate $1 million of annual revenues pursuant to paragraph
4157(2)(e), the distribution of revenues pursuant to s.
4158212.20(5)(d)6.d. s. 212.02(6)(d)6.d. shall be reduced to an
4159amount equal to $83,333 multiplied by a fraction, the numerator
4160of which is the actual revenues generated and the denominator of
4161which is $1 million. Such reduction remains in effect until
4162revenues generated by the project in a 12-month period equal or
4163exceed $1 million.
4164 Section 38. Subsection (8) of section 551.102, Florida
4165Statutes, is amended to read:
4166 551.102 Definitions.--As used in this chapter, the term:
4167 (8) "Slot machine" means any mechanical or electrical
4168contrivance, terminal that may or may not be capable of
4169downloading slot games from a central server system, machine, or
4170other device that, upon insertion of a coin, bill, ticket,
4171token, or similar object or upon payment of any consideration
4172whatsoever, including the use of any electronic payment system
4173except a credit card or debit card, is available to play or
4174operate, the play or operation of which, whether by reason of
4175skill or application of the element of chance or both, may
4176deliver or entitle the person or persons playing or operating
4177the contrivance, terminal, machine, or other device to receive
4178cash, billets, tickets, tokens, or electronic credits to be
4179exchanged for cash or to receive merchandise or anything of
4180value whatsoever, whether the payoff is made automatically from
4181the machine or manually. The term includes associated equipment
4182necessary to conduct the operation of the contrivance, terminal,
4183machine, or other device. Slot machines may use spinning reels,
4184video displays, or both. A slot machine is not a "coin-operated
4185amusement machine" as defined in s. 212.02(24) or an amusement
4186game or machine as described in s. 849.161, and slot machines
4187are not subject to the tax imposed by s. 212.05(1)(h).
4188 Section 39. Paragraph (a) of subsection (1) of section
4189790.0655, Florida Statutes, is amended to read:
4190 790.0655 Purchase and delivery of handguns; mandatory
4191waiting period; exceptions; penalties.--
4192 (1)(a) There shall be a mandatory 3-day waiting period,
4193which shall be 3 days, excluding weekends and legal holidays,
4194between the purchase and the delivery at retail of any handgun.
4195"Purchase" means the transfer of money or other valuable
4196consideration to the retailer. "Handgun" means a firearm capable
4197of being carried and used by one hand, such as a pistol or
4198revolver. "Retailer" means and includes every person engaged in
4199the business of making sales at retail or for distribution, or
4200use, or consumption, or storage to be used or consumed in this
4201state, as defined in s. 212.02(13).
4202 Section 40. Section 212.0596, Florida Statutes, is
4203repealed.
4204 Section 41. This act shall take effect January 1, 2011.
CODING: Words stricken are deletions; words underlined are additions.
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