Bill Text: FL S1066 | 2019 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
Florida Senate - 2019 SB 1066 By Senator Baxley 12-01408A-19 20191066__ 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; providing an effective 13 date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Subsection (4) of section 212.07, Florida 18 Statutes, is amended, and subsection (2) of that section is 19 republished, to read: 20 212.07 Sales, storage, use tax; tax added to purchase 21 price; tax absorptiondealer not to absorb; liability of 22 purchasers who cannot prove payment of the tax; penalties; 23 general exemptions.— 24 (2) A dealer shall, as far as practicable, add the amount 25 of the tax imposed under this chapter to the sale price, and the 26 amount of the tax shall be separately stated as Florida tax on 27 any charge ticket, sales slip, invoice, or other tangible 28 evidence of sale. Such tax shall constitute a part of such 29 price, charge, or proof of sale which shall be a debt from the 30 purchaser or consumer to the dealer, until paid, and shall be 31 recoverable at law in the same manner as other debts. Where it 32 is impracticable, due to the nature of the business practices 33 within an industry, to separately state Florida tax on any 34 charge ticket, sales slip, invoice, or other tangible evidence 35 of sale, the department may establish an effective tax rate for 36 such industry. The department may also amend this effective tax 37 rate as the industry’s pricing or practices change. Except as 38 otherwise specifically provided, any dealer who neglects, fails, 39 or refuses to collect the tax herein provided upon any, every, 40 and all retail sales made by the dealer or the dealer’s agents 41 or employees of tangible personal property or services which are 42 subject to the tax imposed by this chapter shall be liable for 43 and pay the tax himself or herself. 44 (4)(a) A dealer engaged in any business taxable under this 45 chapter may not advertise or hold out to the public, in any 46 manner, directly or indirectly, thathe or she will absorb all47or any part of the tax, or that he or she will relieve the48purchaser of the payment of all or any part of the tax, or that49 the tax will not be added to the selling price of the property 50 or services sold or released. However, such dealer may advertise 51 or hold out to the public, directly or indirectlyor, when52added, that he or she will absorb all or any part of such tax or 53 thatit orany part thereof will be refunded to the purchaser, 54 either directly or indirectly, subject to both of the following 55 conditions: 56 1. In so advertising or holding out to the public, the 57 dealer shall expressly state on any charge ticket, sales slip, 58 invoice, or other tangible evidence of sale given to the 59 purchaser that such dealer will pay the tax imposed by this 60 chapter to the state. The dealer may not indicate or imply that 61 the transaction is exempt or excluded from the tax imposed by 62 this chapter. 63 2. A charge ticket, sales slip, invoice, or other tangible 64 evidence of sale given to the purchaser must separately state 65 the amount of such tax in accordance with subsection (2). 66 (b) Notwithstanding any law to the contrary, if a dealer 67 directly or indirectly advertises or holds out to the public 68 that the dealer will pay the tax to the purchaser subject to the 69 conditions in subparagraphs (a)1. and 2., the dealer is solely 70 responsible and liable for any tax imposed by this chapter 71either directly or indirectly by any method whatsoever. 72 (c) A person who violates this subsectionprovisionwith 73 respect to failing to add the tax to the selling price 74advertising or refundis guilty of a misdemeanor of the second 75 degree, punishable as provided in s. 775.082 or s. 775.083. A 76 second or subsequent offense constitutes a misdemeanor of the 77 first degree, punishable as provided in s. 775.082 or s. 78 775.083. 79 Section 2. This act shall take effect July 1, 2019.