Florida House Bill 505 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Failed on May 3 2013 - 100% progression
Action: 2013-05-03 - Died in Finance and Tax Subcommittee
Text: Latest bill text (Introduced) [PDF]

Revises definitions; specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; deletes application of brackets for calculation of sales & use taxes; limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes; provides criteria to determine situs of certain sales; deletes provisions relating to mail-order sales; requires purchasers of direct mail to use direct-mail forms; provides criteria for determining location of transactions; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.

Streamlined Sales and Use Tax Agreement

Rep. George Moraitis [R]

Rep. Michelle Rehwinkel Vasilinda [D]

Date	Chamber	Action
2013-05-03	House	Died in Finance and Tax Subcommittee
2013-03-05	House	Introduced
2013-02-06	House	Referred to Finance and Tax Subcommittee; Appropriations Committee
2013-01-22	House	Filed

H0497 (Similar To) 2013-05-03 - Died in Finance and Tax Subcommittee
H1293 (Similar To) 2013-05-03 - Died in Local and Federal Affairs Committee
H7097 (Similar To) 2013-05-03 - Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
S0088 (Similar To) 2013-05-03 - Died in Commerce and Tourism
S0316 (Similar To) 2013-05-03 - Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)

Chapter	Article	Section	Citation Type	Statute Text
11	45		Amended Code	See Bill Text
196	012		Amended Code	See Bill Text
202	18		Amended Code	See Bill Text
203	01		Amended Code	See Bill Text
212	02		Amended Code	See Bill Text
212	03		Amended Code	See Bill Text
212	0306		Amended Code	See Bill Text
212	031		Amended Code	See Bill Text
212	04		Amended Code	See Bill Text
212	05		Amended Code	See Bill Text
212	0506		Amended Code	See Bill Text
212	052		Amended Code	See Bill Text
212	054		Amended Code	See Bill Text
212	055		Amended Code	See Bill Text
212	0596		Amended Code	See Bill Text
212	06		Amended Code	See Bill Text
212	07		Amended Code	See Bill Text
212	08		Amended Code	See Bill Text
212	12		Amended Code	See Bill Text
212	13		Amended Code	See Bill Text
212	15		Amended Code	See Bill Text
212	17		Amended Code	See Bill Text
212	18		Amended Code	See Bill Text
212	20		Amended Code	See Bill Text
213	015		Amended Code	See Bill Text
213	256		Amended Code	See Bill Text
218	245		Amended Code	See Bill Text
218	65		Amended Code	See Bill Text
288	1045		Amended Code	See Bill Text
288	11621		Amended Code	See Bill Text
288	1169		Amended Code	See Bill Text
551	102		Amended Code	See Bill Text
790	0655		Amended Code	See Bill Text

Type	Source
Summary	http://www.flsenate.gov/Session/Bill/2013/505
Text	http://www.flsenate.gov/Session/Bill/2013/0505/BillText/Filed/PDF