Bill Amendment: FL S1030 | 2024 | Regular Session
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: Taxation
Status: 2024-03-08 - Died in Appropriations [S1030 Detail]
Download: Florida-2024-S1030-Senate_Committee_Amendment_205702.html
Bill Title: Taxation
Status: 2024-03-08 - Died in Appropriations [S1030 Detail]
Download: Florida-2024-S1030-Senate_Committee_Amendment_205702.html
Florida Senate - 2024 COMMITTEE AMENDMENT Bill No. SB 1030 Ì205702uÎ205702 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Finance and Tax (Rodriguez) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Between lines 352 and 353 4 insert: 5 Section 5. Paragraph (b) of subsection (5) of section 6 212.06, Florida Statutes, is amended to read: 7 212.06 Sales, storage, use tax; collectible from dealers; 8 “dealer” defined; dealers to collect from purchasers; 9 legislative intent as to scope of tax.— 10 (5) 11 (b)1. As used in this subsection, the term: 12 a. “Certificate” means a Florida Certificate of Forwarding 13 Agent Address. 14 b. “Electronic database” means the database created and 15 maintained by the department pursuant to s. 202.22(2). 16 c.b.“Facilitating” means preparation for or arranging for 17 export. 18 d.c.“Forwarding agent” means a person or business whose 19 principal business activity is facilitating for compensation the 20 export of property owned by other persons. 21 e.d.“NAICS” means those classifications contained in the 22 North American Industry Classification System as published in 23 2007 by the Office of Management and Budget, Executive Office of 24 the President. 25 f.e.“Principal business activity” means the activity from 26 which the person or business derives the highest percentage of 27 its total receipts. 28 2. A forwarding agent engaged in international export may 29 apply to the department for a certificate. 30 3. Each application must include all of the following: 31 a. The designation of an address for the forwarding agent. 32 b. A certification that: 33 (I) The tangible personal property delivered to the 34 designated addressfor exportoriginates with a United States 35 vendor; 36 (II) The tangible personal property delivered to the 37 designated address for export is irrevocably committed to export 38 out of the United States through a continuous and unbroken 39 exportation process; and 40 (III) The designated address is used exclusively by the 41 forwarding agent for such export. 42 c. A copy of the forwarding agent’s last filed federal 43 income tax return showing the entity’s principal business 44 activity classified under NAICS code 488510, except as provided 45 under subparagraph 4. or subparagraph 5. 46 d. A statement of the total revenues of the forwarding 47 agent. 48 e. A statement of the amount of revenues associated with 49 international export of the forwarding agent. 50 f. A description of all business activity that occurs at 51 the designated address. 52 g. The name and contact information of a designated contact 53 person of the forwarding agent. 54 h. The forwarding agent’s website address. 55 i. Any additional information the department requires by 56 rule to demonstrate eligibility for the certificate. 57 j.andA signature attesting to the validity of the 58 information provided. 59 4. An applicant that has not filed a federal return for the 60 preceding tax year under NAICS code 488510 shall provide all of 61 the following: 62 a. A statement of estimated total revenues. 63 b. A statement of estimated revenues associated with 64 international export. 65 c. The NAICS code under which the forwarding agent intends 66 to file a federal return. 67 5. If an applicant does not file a federal return 68 identifying a NAICS code, the applicant mustshallprovide 69 documentation to support that its principal business activity is 70 that of a forwarding agent and that the applicant is otherwise 71 eligible for the certificate. 72 6. A forwarding agent that applies for and receives a 73 certificate shall register as a dealer with the department. An 74 applicant may not be required to submit an application to 75 register as a dealer when application is made for a certificate, 76 or renewal of a certificate, if the applicant is already 77 registered as a dealer with the department. 78 7. A forwarding agent mustshallremit the tax imposed 79 under this chapter on any tangible personal property shipped to 80 the certifieddesignated forwarding agentaddress if no tax was 81 collected and the tangible personal property remained in this 82 state or if delivery to the purchaser or purchaser’s 83 representative occurs in this state. This subparagraph does not 84 prohibit the forwarding agent from collecting such tax from the 85 consumer of the tangible personal property. 86 8. A forwarding agent shall maintain the following records: 87 a. Copies of sales invoices or receipts between the vendor 88 and the consumer when provided by the vendor to the forwarding 89 agent. If sales invoices or receipts are not provided to the 90 forwarding agent, the forwarding agent must maintain export 91 documentation evidencing the value of the purchase consistent 92 with the federal Export Administration Regulations, 15 C.F.R. 93 parts 730-774. 94 b. Copies of federal returns evidencing the forwarding 95 agent’s NAICS principal business activity code. 96 c. Copies of invoices or other documentation evidencing 97 shipment to the forwarding agent. 98 d. Invoices between the forwarding agent and the consumer 99 or other documentation evidencing the ship-to destination 100 outside the United States. 101 e. Invoices for foreign postal or transportation services. 102 f. Bills of lading. 103 g. Any other export documentation. 104 105 Such records must be kept in an electronic format and made 106 available for the department’s review pursuant to subparagraph 107 9. and ss. 212.13 and 213.35. 108 9. Each certificate expires 5 years after the date of 109 issuance, except as specified in this subparagraph. 110 a. At least 30 days before expiration, a new application 111 must be submitted to renew the certificate, and the application 112 must contain the information required in subparagraph 3. Upon 113 application for renewal, the certificate is subject to the 114 review and reissuance procedures prescribed by this chapter and 115 department rule. 116 b. Each forwarding agent shall update its application 117 information annually or within 30 days after any material 118 change, including any of the following, as applicable: 119 (I) The forwarding agent has ceased to do business; 120 (II) The forwarding agent has changed addresses; 121 (III) The forwarding agent’s principal business activity 122 has changed to something other than facilitating the 123 international export of property owned by other persons; or 124 (IV) The certified address is not used for export under 125 this paragraph. 126 c. The department shall verify that the forwarding agent is 127 actively engaged in facilitating the international export of 128 tangible personal property. 129 d. The department may suspend or revoke the certificate of 130 any forwarding agent that fails to respond within 30 days to a 131 written request for information regarding its business 132 transactions. 133 10.a. The department shall provide a list on the 134 department’s website of forwarding agents that have applied for 135 and received a Florida Certificate of Forwarding Agent Address 136 from the department. The list must include a forwarding agent’s 137 entity name, address, and expiration date as provided on the 138 Florida Certificate of Forwarding Agent Address. 139 b. The department shall incorporate a statement or 140 notification in its electronic database for each certified 141 address with a unique street address or zip code. This sub 142 subparagraph does not apply for a certified address approved by 143 the department with a unique suite address or secondary address. 144 11. A dealer, other than a forwarding agent that is 145 required to remit tax pursuant to subparagraph 7., may not 146 collect the tax imposed under this chapter on tangible personal 147 property shipped to a certified address listedmayaccept a copy148of the forwarding agent’s certificate or rely on the list of149forwarding agents’ names and addresseson the department’s 150 websitein lieu of collecting the tax imposed under this chapter151when the property is required by terms of the sale to be shipped152to the designated address on the certificate. A dealer who 153 accepts a valid copy of a certificate or who relies on the list 154 of forwarding agents’ names and addresses on the department’s 155 website or the electronic database and who in good faithand156 shipspurchasedtangible personal property to a certifiedthe157 addresson the certificateis not liable for any tax due on 158 sales made during the effective dates indicated on the 159 certificate. 160 12. The department may revoke a forwarding agent’s 161 certificate for noncompliance with this paragraph. Any person 162 found to fraudulently use the address on the certificate for the 163 purpose of evading tax is subject to the penalties provided in 164 s. 212.085. 165 13. The department may adopt rules to administer this 166 paragraph, including, but not limited to, rules relating to 167 procedures, application and eligibility requirements, and forms. 168 169 ================= T I T L E A M E N D M E N T ================ 170 And the title is amended as follows: 171 Delete line 23 172 and insert: 173 documents; amending s. 212.06, F.S.; defining the term 174 “electronic database”; revising application 175 requirements for forwarding agents when applying to 176 the Department of Revenue for a certain certificate; 177 providing that an applicant may not be required to 178 submit an application to register as a dealer under 179 certain circumstances; specifying material changes 180 that must be reported by a forwarding agent in 181 updating its application information; requiring the 182 department to incorporate a statement or notification 183 in its electronic database for certain addresses; 184 providing applicability; prohibiting certain dealers 185 from collecting certain taxes under certain 186 circumstances; revising the liability of a dealer 187 under certain circumstances; amending s. 213.21, F.S.; 188 authorizing the