Bill Text: FL S1066 | 2019 | Regular Session | Comm Sub
Bill Title: Sales Tax Absorption
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Failed) 2019-05-03 - Died in Finance and Tax [S1066 Detail]
Download: Florida-2019-S1066-Comm_Sub.html
Florida Senate - 2019 CS for SB 1066 By the Committee on Commerce and Tourism; and Senators Baxley and Diaz 577-03170-19 20191066c1 1 A bill to be entitled 2 An act relating to sales tax absorption; amending s. 3 212.07, F.S.; deleting prohibitions against a dealer 4 advertising or holding out to the public that he or 5 she will absorb all or part of the sales and use tax 6 or will relieve the purchaser of all or part of the 7 tax; authorizing dealers, subject to specified 8 conditions, to advertise or hold out to the public 9 that they will absorb all or part of the tax or refund 10 any part thereof to the purchaser; providing that such 11 dealers are solely responsible and liable for the tax; 12 revising a criminal penalty; amending s. 212.15, F.S.; 13 providing a criminal penalty for the failure to remit 14 absorbed sales taxes with certain intent; providing an 15 effective date. 16 17 Be It Enacted by the Legislature of the State of Florida: 18 19 Section 1. Subsection (4) of section 212.07, Florida 20 Statutes, is amended, and subsection (2) of that section is 21 republished, to read: 22 212.07 Sales, storage, use tax; tax added to purchase 23 price; tax absorptiondealer not to absorb; liability of 24 purchasers who cannot prove payment of the tax; penalties; 25 general exemptions.— 26 (2) A dealer shall, as far as practicable, add the amount 27 of the tax imposed under this chapter to the sale price, and the 28 amount of the tax shall be separately stated as Florida tax on 29 any charge ticket, sales slip, invoice, or other tangible 30 evidence of sale. Such tax shall constitute a part of such 31 price, charge, or proof of sale which shall be a debt from the 32 purchaser or consumer to the dealer, until paid, and shall be 33 recoverable at law in the same manner as other debts. Where it 34 is impracticable, due to the nature of the business practices 35 within an industry, to separately state Florida tax on any 36 charge ticket, sales slip, invoice, or other tangible evidence 37 of sale, the department may establish an effective tax rate for 38 such industry. The department may also amend this effective tax 39 rate as the industry’s pricing or practices change. Except as 40 otherwise specifically provided, any dealer who neglects, fails, 41 or refuses to collect the tax herein provided upon any, every, 42 and all retail sales made by the dealer or the dealer’s agents 43 or employees of tangible personal property or services which are 44 subject to the tax imposed by this chapter shall be liable for 45 and pay the tax himself or herself. 46 (4)(a) A dealer engaged in any business taxable under this 47 chapter may not advertise or hold out to the public, in any 48 manner, directly or indirectly, thathe or she will absorb all49or any part of the tax, or that he or she will relieve the50purchaser of the payment of all or any part of the tax, or that51 the tax will not be added to the selling price of the property 52 or services sold or released. However, such dealer may advertise 53 or hold out to the public, directly or indirectlyor, when54added, that he or she will absorb all or any part of such tax or 55 thatit orany part thereof will be refunded to the purchaser, 56 either directly or indirectly, subject to both of the following 57 conditions: 58 1. In so advertising or holding out to the public, the 59 dealer shall expressly state on any charge ticket, sales slip, 60 invoice, or other tangible evidence of sale given to the 61 purchaser that such dealer will pay the tax imposed by this 62 chapter to the state. The dealer may not indicate or imply that 63 the transaction is exempt or excluded from the tax imposed by 64 this chapter. 65 2. A charge ticket, sales slip, invoice, or other tangible 66 evidence of sale given to the purchaser must separately state 67 the amount of such tax in accordance with subsection (2). 68 (b) Notwithstanding any law to the contrary, if a dealer 69 directly or indirectly advertises or holds out to the public 70 that the dealer will pay the tax to the purchaser subject to the 71 conditions in subparagraphs (a)1. and 2., the dealer is solely 72 responsible and liable for any tax imposed by this chapter 73either directly or indirectly by any method whatsoever. 74 (c) A person who violates this subsectionprovisionwith 75 respect to failing to add the tax to the selling price 76advertising or refundis guilty of a misdemeanor of the second 77 degree, punishable as provided in s. 775.082 or s. 775.083. A 78 second or subsequent offense constitutes a misdemeanor of the 79 first degree, punishable as provided in s. 775.082 or s. 80 775.083. 81 Section 2. Subsection (2) of section 212.15, Florida 82 Statutes, is amended to read: 83 212.15 Taxes declared state funds; penalties for failure to 84 remit taxes; due and delinquent dates; judicial review.— 85 (2) Any person who, with intent to unlawfully deprive or 86 defraud the state of its moneys or the use or benefit thereof, 87 fails to remit taxes collected or absorbed under this chapter is 88 guilty of theft of state funds, punishable as follows: 89 (a) If the total amount of stolen revenue is less than 90 $300, the offense is a misdemeanor of the second degree, 91 punishable as provided in s. 775.082 or s. 775.083. Upon a 92 second conviction, the offender is guilty of a misdemeanor of 93 the first degree, punishable as provided in s. 775.082 or s. 94 775.083. Upon a third or subsequent conviction, the offender is 95 guilty of a felony of the third degree, punishable as provided 96 in s. 775.082, s. 775.083, or s. 775.084. 97 (b) If the total amount of stolen revenue is $300 or more, 98 but less than $20,000, the offense is a felony of the third 99 degree, punishable as provided in s. 775.082, s. 775.083, or s. 100 775.084. 101 (c) If the total amount of stolen revenue is $20,000 or 102 more, but less than $100,000, the offense is a felony of the 103 second degree, punishable as provided in s. 775.082, s. 775.083, 104 or s. 775.084. 105 (d) If the total amount of stolen revenue is $100,000 or 106 more, the offense is a felony of the first degree, punishable as 107 provided in s. 775.082, s. 775.083, or s. 775.084. 108 Section 3. This act shall take effect July 1, 2019.