Florida House Bill 1085 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on March 9 2012 - 100% progression
Action: 2012-03-09 - Died in Finance and Tax Committee
Text: Latest bill text (Introduced) [PDF]

Revises definition of term "dealer" for purposes relating to collection of tax on sales, use, & other transactions; declares void certain rulings, agreements, or contracts that maintain persons are not dealers required to collect sales & use tax in this state unless Legislature approves ruling, agreement, or contract by specified vote of each house; revises term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to state's power to levy & collect sales & use tax; provides that persons who make mail order sales & have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in enumerated activities; specifies that dealers are not required to collect & remit sales & use tax unless certain circumstances exist; establishes rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax under certain conditions; specifies evidentiary proof that may be submitted to rebut presumption.

Tax on Sales, Use, and Other Transactions

Sen. Greg Steube [R]

Date	Chamber	Action
2012-03-09		Died in Finance and Tax Committee
2012-01-10		Introduced -HJ 106
2012-01-09		Referred to Finance and Tax Committee; Government Operations Appropriations Subcommittee; Economic Affairs Committee -HJ 106
2011-12-20		Filed

Chapter	Article	Section	Citation Type	Statute Text
212	0506		Amended Code	See Bill Text
212	0596		Amended Code	See Bill Text
212	06		Amended Code	See Bill Text

Type	Source
Summary	http://www.flsenate.gov/Session/Bill/2012/1085
Text	http://www.flsenate.gov/Session/Bill/2012/1085/BillText/Filed/PDF