Florida House Bill 103 (Prior Session Legislation)

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Sponsorship: Partisan Bill (Republican 1)
Status: Engrossed on February 8 2012 - 50% progression, died in chamber
Action: 2012-03-07 - Ordered enrolled -HJ 1178
Text: Latest bill text (Enrolled) [PDF]

Revises provisions relating to tax liability when person transfers or quits business; provides transfer of assets of business or stock of goods of business is considered transfer of business; requires DOR to notify business before circuit court temporarily enjoins business activity; provides liability for certain taxes unless specified conditions are met; requires department to conduct certain audits; requires DOR to notify transferee before circuit court enjoins business activity; specifies that transferor & transferee of assets of business are jointly & severally liable up to maximum amount; specifies maximum liability of transferee; provides methods for calculating fair market value or total purchase price of specified business transfers to determine maximum tax liability of transferees; excludes transferees from tax liability when transfer consists only of specified assets; authorizes DOR to provide tax information to transferee against whom tax liability is being asserted; repeals provisions relating to tax liability & criminal liability of dealers of communications services who make certain transfers related to communications services business; repeals provisions relating to dealer's tax liability & criminal liability for sales tax when business transferred.

Transfer of Tax Liability

Rep. John Wood [R]

2012-03-07 - Senate - Senate: Third Reading RCS#2 (Y: 36 N: 1 NV: 3 Abs: 0) [PASS]
2012-02-03 - House - House: Third Reading RCS#665 (Y: 115 N: 0 NV: 5 Abs: 0) [PASS]

Date	Chamber	Action
2012-03-07		Ordered enrolled -HJ 1178
2012-03-07		Passed; YEAS 36 NAYS 1 -SJ 909
2012-03-07		Read 3rd time -SJ 908
2012-03-06		Placed on 3rd reading
2012-03-06		Withdrawn from Community Affairs; Commerce and Tourism; Budget Subcommittee on Finance and Tax; Budget -SJ 876
2012-03-05		Received -SJ 812
2012-03-02		Referred to Community Affairs; Commerce and Tourism; Budget Subcommittee on Finance and Tax; Budget -SJ 812
2012-02-08		In Messages
2012-02-03		Passed; YEAS 115 NAYS 0 -HJ 469
2012-02-03		Read 3rd time -HJ 469
2012-02-02		Placed on 3rd reading
2012-02-02		Read 2nd time -HJ 327
2012-01-30		Placed on Special Order Calendar, 02/02/12
2012-01-10		Introduced -HJ 14
2011-12-06		Placed on Calendar -HJ 175
2011-12-06		Favorable by- Finance and Tax Committee; YEAS 22 NAYS 0 -HJ 175
2011-11-29		On Committee agenda-- Finance and Tax Committee, 12/06/11, 11:00 am, Morris Hall
2011-11-15		Now in Finance and Tax Committee -HJ 172
2011-11-15		Favorable by Economic Affairs Committee; YEAS 18 NAYS 0 -HJ 172
2011-11-08		On Committee agenda-- Economic Affairs Committee, 11/15/11, 4:00 pm, Reed Hall
2011-10-18		Now in Economic Affairs Committee -HJ 171
2011-10-18		Favorable by Civil Justice Subcommittee; YEAS 14 NAYS 0 -HJ 171
2011-10-11		On Committee agenda-- Civil Justice Subcommittee, 10/18/11, 1:30 pm, 404 HOB
2011-09-15		Referred to Civil Justice Subcommittee; Economic Affairs Committee; Finance and Tax Committee -HJ 14
2011-08-25		Filed

Chapter	Article	Section	Citation Type	Statute Text
202	31		Amended Code	See Bill Text
212	10		Amended Code	See Bill Text
213	053		Amended Code	See Bill Text
213	758		Amended Code	See Bill Text

Type	Source
Summary	http://www.flsenate.gov/Session/Bill/2012/103
Text	http://www.flsenate.gov/Session/Bill/2012/0103/BillText/Filed/HTML
Text	http://www.flsenate.gov/Session/Bill/2012/0103/BillText/er/PDF
Roll Call	http://www.flsenate.gov/Session/Bill/2012/103/Vote/HouseVote_h0103__665.PDF
Roll Call	http://www.flsenate.gov/Session/Bill/2012/103/Vote/SenateVote_h0103__002.PDF