Bill Text: FL H0455 | 2011 | Regular Session | Introduced

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Bill Title: Streamlined Sales and Use Tax Agreement

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [H0455 Detail]

Download: Florida-2011-H0455-Introduced.html

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HB 455

1	A bill to be entitled
2	An act relating to the Streamlined Sales and Use Tax
3	Agreement; amending s. 212.02, F.S.; revising definitions;
4	amending s. 212.03, F.S.; specifying certain facilities
5	that are exempt from the transient rentals tax; amending
6	ss. 212.0306, 212.04, and 212.0506, F.S.; deleting the
7	application of brackets for the calculation of sales and
8	use taxes; amending s. 212.05, F.S.; deleting criteria
9	establishing circumstances under which taxes on the lease
10	or rental of a motor vehicle are due; revising criteria
11	establishing circumstances under which taxes on the sale
12	of a prepaid calling arrangement are due; deleting the
13	application of brackets for the calculation of sales and
14	use taxes; amending s. 212.054, F.S.; limiting the $5,000
15	cap on discretionary sales surtax to the sale of motor
16	vehicles, aircraft, boats, manufactured homes, modular
17	homes, and mobile homes; specifying the time at which
18	changes in surtaxes may take effect; providing criteria to
19	determine the situs of certain sales; providing for
20	databases to identify taxing jurisdictions; providing
21	criteria to hold purchasers harmless for failure to pay
22	the correct amount of tax; holding sellers harmless for
23	failing to collect a tax at a new rate under certain
24	circumstances; amending s. 212.06, F.S.; defining terms;
25	deleting provisions relating to mail-order sales to
26	conform; requiring purchasers of direct mail to use
27	direct-mail forms; providing criteria for determining the
28	location of transactions involving tangible personal
29	property, digital goods, or services and for the lease or
30	rental of tangible personal property; amending s. 212.07,
31	F.S.; conforming a cross-reference; providing for the
32	creation of a taxability matrix; providing immunity from
33	liability for acts in reliance of the taxability matrix;
34	amending s. 212.08, F.S.; revising exemptions from sales
35	and use tax for food and medical products; conforming
36	cross-references; creating s. 212.094, F.S.; providing a
37	procedure for a purchaser to obtain a refund of or credit
38	against tax collected by a dealer; amending s. 212.12,
39	F.S.; authorizing collection allowances for certified
40	service providers and voluntary sellers in accordance with
41	the Streamlined Sales and Use Tax Agreement; providing for
42	the computation of taxes due based on rounding instead of
43	brackets; amending s. 212.17, F.S.; providing additional
44	criteria for a dealer to claim a credit for or obtain a
45	refund of taxes paid relating to worthless accounts;
46	amending s. 212.18, F.S.; authorizing the Department of
47	Revenue to waive the dealer registration fee for
48	applications submitted through the central electronic
49	registration system provided by member states of the
50	Streamlined Sales and Use Tax Agreement; deleting
51	provisions relating to mail-order sales to conform;
52	amending s. 212.20, F.S.; deleting procedures for refunds
53	of tax paid on mail-order sales to conform; creating s.
54	213.052, F.S.; providing for notice of state sales or use
55	tax rate changes; creating s. 213.0521, F.S.; providing
56	the effective date for state sales and use tax rate
57	changes; creating s. 213.215, F.S.; providing amnesty for
58	uncollected or unpaid sales and use taxes for sellers who
59	register under the Streamlined Sales and Use Tax
60	Agreement; providing exceptions to the amnesty; amending
61	s. 213.256, F.S.; providing and revising definitions;
62	providing for entry into agreements with other states to
63	simplify and facilitate compliance with sales tax laws;
64	providing for certification of compliance with agreements;
65	creating s. 213.2562, F.S.; providing for the department
66	to review software submitted to the governing board for
67	certification as a certified automated system; creating s.
68	213.2567, F.S.; providing for the registration of sellers,
69	the certification of a person as a certified service
70	provider, and the certification of a software program as a
71	certified automated system by the governing board under
72	the Streamlined Sales and Use Tax Agreement; declaring
73	legislative intent; providing for the adoption of
74	emergency rules; amending ss. 11.45, 196.012, 202.18,
75	203.01, 212.031, 212.052, 212.055, 212.13, 212.15,
76	213.015, 218.245, 218.65, 288.1045, 288.11621, 288.1169,
77	551.102, and 790.0655, F.S.; conforming cross-references;
78	repealing s. 212.0596, F.S., relating to provisions
79	pertaining to the taxation of mail-order sales; providing
80	an effective date.
81
82	Be It Enacted by the Legislature of the State of Florida:
83
84	Section 1.  Section 212.02, Florida Statutes, is amended to
85	read:
86	212.02  Definitions.-The following terms and phrases when
87	used in this chapter have the meanings ascribed to them in this
88	section, except where the context clearly indicates a different
89	meaning. The term:
90	(1)  The term "Admissions" means and includes the net sum
91	of money after deduction of any federal taxes for admitting a
92	person or vehicle or persons to any place of amusement, sport,
93	or recreation or for the privilege of entering or staying in any
94	place of amusement, sport, or recreation, including, but not
95	limited to, theaters, outdoor theaters, shows, exhibitions,
96	games, races, or any place where charge is made by way of sale
97	of tickets, gate charges, seat charges, box charges, season pass
98	charges, cover charges, greens fees, participation fees,
99	entrance fees, or other fees or receipts of anything of value
100	measured on an admission or entrance or length of stay or seat
101	box accommodations in any place where there is any exhibition,
102	amusement, sport, or recreation, and all dues and fees paid to
103	private clubs and membership clubs providing recreational or
104	physical fitness facilities, including, but not limited to,
105	golf, tennis, swimming, yachting, boating, athletic, exercise,
106	and fitness facilities, except physical fitness facilities owned
107	or operated by any hospital licensed under chapter 395.
108	(2)  "Agricultural commodity" means horticultural,
109	aquacultural, poultry and farm products, and livestock and
110	livestock products.
111	(3)  "Agricultural production" means the production of
112	plants and animals useful to humans, including the preparation,
113	planting, cultivating, or harvesting of these products or any
114	other practices necessary to accomplish production through the
115	harvest phase, which includes aquaculture, horticulture,
116	floriculture, viticulture, forestry, dairy, livestock, poultry,
117	bees, and all other forms of farm products and farm production.
118	(4)  "Bundled transaction" means the retail sale of two or
119	more products, except real property and services to real
120	property, in which the products are otherwise distinct and
121	identifiable and the products are sold for one nonitemized
122	price. A bundled transaction does not include the sale of any
123	products in which the sales price varies, or is negotiable,
124	based on the selection by the purchaser of the products included
125	in the transaction.
126	(a)  As used in this subsection, the term:
127	1.  "Distinct and identifiable products" does not include:
128	a.  Packaging, such as containers, boxes, sacks, bags, and
129	bottles or other materials, such as wrapping, labels, tags, and
130	instruction guides, which accompany the retail sale of the
131	products and are incidental or immaterial to the retail sale of
132	the products. Examples of packaging that is incidental or
133	immaterial include grocery sacks, shoeboxes, dry cleaning
134	garment bags, and express delivery envelopes and boxes.
135	b.  A product provided free of charge with the required
136	purchase of another product. A product is provided free of
137	charge if the sales price of the product purchased does not vary
138	depending on the inclusion of the product provided free of
139	charge.
140	2.  "One nonitemized price" does not include a price that
141	is separately identified by product on binding sales or other
142	supporting sales-related documentation made available to the
143	customer in paper or electronic form, including, but not limited
144	to, an invoice, bill of sale, receipt, contract, service
145	agreement, lease agreement, periodic notice of rates and
146	services, rate card, or price list.
147	3.  "De minimis" means that the seller's purchase price or
148	sales price of the taxable products is 10 percent or less of the
149	total purchase price or sales price of the bundled products.
150	a.  Sellers shall use the purchase price or sales price of
151	the products to determine if the taxable products are de
152	minimis. Sellers may not use a combination of the purchase price
153	and sales price of the products to determine if the taxable
154	products are de minimis.
155	b.  Sellers shall use the full term of a service contract
156	to determine if the taxable products are de minimis.
157	(b)1.  A transaction that otherwise satisfies the
158	definition of a bundled transaction, as defined in this
159	subsection, is not a bundled transaction if it is:
160	a.  The retail sale of tangible personal property and a
161	service in which the tangible personal property is essential to
162	the use of the service, is provided exclusively in connection
163	with the service, and the true object of the transaction is the
164	service;
165	b.  The retail sale of services in which one service is
166	provided which is essential to the use or receipt of a second
167	service and the first service is provided exclusively in
168	connection with the second service and the true object of the
169	transaction is the second service;
170	c.  A transaction that includes taxable products and
171	nontaxable products and the purchase price or sales price of the
172	taxable products is de minimis; or
173	d.  The retail sale of exempt tangible personal property
174	and taxable personal property in which:
175	(I)  The transaction includes food and food ingredients,
176	drugs, durable medical equipment, mobility-enhancing equipment,
177	over-the-counter drugs, prosthetic devices, or medical supplies;
178	and
179	(II)  The seller's purchase price or sales price of the
180	taxable tangible personal property is 50 percent or less of the
181	total purchase price or sales price of the bundled tangible
182	personal property. Sellers may not use a combination of the
183	purchase price and sales price of the tangible personal property
184	to make the determination required in this paragraph.
185	2.a.  Sellers shall use the purchase price or sales price
186	of the products to determine if the taxable products are de
187	minimis. Sellers may not use a combination of the purchase price
188	and sales price of the products to determine if the taxable
189	products are de minimis.
190	b.  Sellers shall use the full term of a service contract
191	to determine if the taxable products are de minimis.
192	(5)(2)  "Business" means any activity engaged in by any
193	person, or caused to be engaged in by him or her, with the
194	object of private or public gain, benefit, or advantage, either
195	direct or indirect. Except for the sales of any aircraft, boat,
196	mobile home, or motor vehicle, the term "business" shall not be
197	construed in this chapter to include occasional or isolated
198	sales or transactions involving tangible personal property or
199	services by a person who does not hold himself or herself out as
200	engaged in business or sales of unclaimed tangible personal
201	property under s. 717.122, but includes other charges for the
202	sale or rental of tangible personal property, sales of services
203	taxable under this chapter, sales of or charges of admission,
204	communication services, all rentals and leases of living
205	quarters, other than low-rent housing operated under chapter
206	421, sleeping or housekeeping accommodations in hotels,
207	apartment houses, roominghouses, tourist or trailer camps, and
208	all rentals of or licenses in real property, other than low-rent
209	housing operated under chapter 421, all leases or rentals of or
210	licenses in parking lots or garages for motor vehicles, docking
211	or storage spaces for boats in boat docks or marinas as defined
212	in this chapter and made subject to a tax imposed by this
213	chapter. The term "business" shall not be construed in this
214	chapter to include the leasing, subleasing, or licensing of real
215	property by one corporation to another if all of the stock of
216	both such corporations is owned, directly or through one or more
217	wholly owned subsidiaries, by a common parent corporation; the
218	property was in use prior to July 1, 1989, title to the property
219	was transferred after July 1, 1988, and before July 1, 1989,
220	between members of an affiliated group, as defined in s. 1504(a)
221	of the Internal Revenue Code of 1986, which group included both
222	such corporations and there is no substantial change in the use
223	of the property following the transfer of title; the leasing,
224	subleasing, or licensing of the property was required by an
225	unrelated lender as a condition of providing financing to one or
226	more members of the affiliated group; and the corporation to
227	which the property is leased, subleased, or licensed had sales
228	subject to the tax imposed by this chapter of not less than $667
229	million during the most recent 12-month period ended June 30.
230	Any tax on such sales, charges, rentals, admissions, or other
231	transactions made subject to the tax imposed by this chapter
232	shall be collected by the state, county, municipality, any
233	political subdivision, agency, bureau, or department, or other
234	state or local governmental instrumentality in the same manner
235	as other dealers, unless specifically exempted by this chapter.
236	(6)  "Certified service provider" has the same meaning as
237	provided in s. 213.256.
238	(7)(3)  The terms "Cigarettes," "tobacco," or "tobacco
239	products" referred to in this chapter include all such products
240	as are defined or may be hereafter defined by the laws of the
241	state.
242	(8)  "Coin-operated amusement machine" means any machine
243	operated by coin, slug, token, coupon, or similar device for the
244	purposes of entertainment or amusement. The term includes, but
245	is not limited to, coin-operated pinball machines, music
246	machines, juke boxes, mechanical games, video games, arcade
247	games, billiard tables, moving picture viewers, shooting
248	galleries, and all other similar amusement devices.
249	(9)  "Computer" means an electronic device that accepts
250	information in digital or similar form and manipulates such
251	information for a result based on a sequence of instructions.
252	(10)  "Computer software" means a set of coded instructions
253	designed to cause a computer or automatic data processing
254	equipment to perform a task.
255	(11)(4)  "Cost price" means the actual cost of articles of
256	tangible personal property without any deductions therefrom on
257	account of the cost of materials used, labor or service costs,
258	transportation charges, or any expenses whatsoever.
259	(12)  "Delivery charges" means charges by the seller of
260	personal property or services for preparation and delivery to a
261	location designated by the purchaser of such property or
262	services, including, but not limited to, transportation,
263	shipping, postage, handling, crating, and packing.
264	Notwithstanding any other provision of this section, the term
265	does not include the charges for delivery of direct mail,
266	transportation, shipping, postage, handling, crating, and
267	packing or similar charges if those charges are separately
268	stated on an invoice or similar billing document given to the
269	purchaser and are invoiced at cost with no markup. The exclusion
270	of delivery charges for direct mail shall apply to any sale
271	involving the delivery or mailing of direct mail, printed
272	material that would otherwise be direct mail that results from a
273	transaction that this state considers the sale of a service, or
274	printed material delivered or mailed to a mass audience when the
275	cost of the printed material is not billed directly to the
276	recipients and is the result of a transaction that includes the
277	development of billing information or the provision of data
278	processing services. If a shipment includes exempt property and
279	taxable property, the seller shall tax only the percentage of
280	the delivery charge allocated to the taxable property. The
281	seller may allocate the delivery charge by using:
282	(a)  A percentage based on the total sales price of the
283	taxable property compared to the sales price of all property in
284	the shipment; or
285	(b)  A percentage based on the total weight of the taxable
286	property compared to the total weight of all property in the
287	shipment.
288	(13)(5)  The term "Department" means the Department of
289	Revenue.
290	(14)  "Diesel fuel" means any liquid product, gas product,
291	or any combination thereof, which is used in an internal
292	combustion engine or motor to propel any form of vehicle,
293	machine, or mechanical contrivance. The term includes, but is
294	not limited to, all forms of fuel commonly or commercially known
295	or sold as diesel fuel or kerosene. However, the term does not
296	include butane gas, propane gas, or any other form of liquefied
297	petroleum gas or compressed natural gas.
298	(15)  "Direct mail" means printed material delivered or
299	distributed by the United States Postal Service or other
300	delivery service to a mass audience or to addressees on a
301	mailing list provided by the purchaser or at the direction of
302	the purchaser when the cost of the items are not billed directly
303	to the recipients. The term includes tangible personal property
304	supplied directly or indirectly by the purchaser to the direct
305	mail seller for inclusion in the package containing the printed
306	material. The term does not include multiple items of printed
307	material delivered to a single address.
308	(16)  "Electronic" means relating to technology having
309	electrical, digital, magnetic, wireless, optical,
310	electromagnetic, or similar capabilities.
311	(17)(6)  "Enterprise zone" means an area of the state
312	designated pursuant to s. 290.0065. This subsection expires on
313	the date specified in s. 290.016 for the expiration of the
314	Florida Enterprise Zone Act.
315	(18)(7)  "Factory-built building" means a structure
316	manufactured in a manufacturing facility for installation or
317	erection as a finished building; "factory-built building"
318	includes, but is not limited to, residential, commercial,
319	institutional, storage, and industrial structures.
320	(19)  "Farmer" means a person who is directly engaged in
321	the business of producing crops, livestock, or other
322	agricultural commodities. The term includes, but is not limited
323	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
324	cattle ranchers, apiarists, and persons raising fish.
325	(20)  "Forest" means the land stocked by trees of any size
326	used in the production of forest products, or formerly having
327	such tree cover, and not currently developed for nonforest use.
328	(21)  "Fractional aircraft ownership program" means a
329	program that meets the requirements of 14 C.F.R. part 91,
330	subpart K, relating to fractional ownership operations, except
331	that the program must include a minimum of 25 aircraft owned or
332	leased by the program manager and used in the program.
333	(22)(8)  "In this state" or "in the state" means within the
334	state boundaries of Florida as defined in s. 1, Art. II of the
335	State Constitution and includes all territory within these
336	limits owned by or ceded to the United States.
337	(23)(9)  The term "Intoxicating beverages" or "alcoholic
338	beverages" referred to in this chapter includes all such
339	beverages as are so defined or may be hereafter defined by the
340	laws of the state.
341	(24)(10)  "Lease," "let," or "rental" means leasing or
342	renting of living quarters or sleeping or housekeeping
343	accommodations in hotels, apartment houses, roominghouses,
344	tourist or trailer camps and real property, the same being
345	defined as follows:
346	(a)  Every building or other structure kept, used,
347	maintained, or advertised as, or held out to the public to be, a
348	place where sleeping accommodations are supplied for pay to
349	transient or permanent guests or tenants, in which 10 or more
350	rooms are furnished for the accommodation of such guests, and
351	having one or more dining rooms or cafes where meals or lunches
352	are served to such transient or permanent guests; such sleeping
353	accommodations and dining rooms or cafes being conducted in the
354	same building or buildings in connection therewith, shall, for
355	the purpose of this chapter, be deemed a hotel.
356	(b)  Any building, or part thereof, where separate
357	accommodations for two or more families living independently of
358	each other are supplied to transient or permanent guests or
359	tenants shall for the purpose of this chapter be deemed an
360	apartment house.
361	(c)  Every house, boat, vehicle, motor court, trailer
362	court, or other structure or any place or location kept, used,
363	maintained, or advertised as, or held out to the public to be, a
364	place where living quarters or sleeping or housekeeping
365	accommodations are supplied for pay to transient or permanent
366	guests or tenants, whether in one or adjoining buildings, shall
367	for the purpose of this chapter be deemed a roominghouse.
368	(d)  In all hotels, apartment houses, and roominghouses
369	within the meaning of this chapter, the parlor, dining room,
370	sleeping porches, kitchen, office, and sample rooms shall be
371	construed to mean "rooms."
372	(e)  A "tourist camp" is a place where two or more tents,
373	tent houses, or camp cottages are located and offered by a
374	person or municipality for sleeping or eating accommodations,
375	most generally to the transient public for either a direct money
376	consideration or an indirect benefit to the lessor or owner in
377	connection with a related business.
378	(f)  A "trailer camp," "mobile home park," or "recreational
379	vehicle park" is a place where space is offered, with or without
380	service facilities, by any persons or municipality to the public
381	for the parking and accommodation of two or more automobile
382	trailers, mobile homes, or recreational vehicles which are used
383	for lodging, for either a direct money consideration or an
384	indirect benefit to the lessor or owner in connection with a
385	related business, such space being hereby defined as living
386	quarters, and the rental price thereof shall include all service
387	charges paid to the lessor.
388	(g)1.  "Lease," "let," or "rental" also means any transfer
389	of possession or control of tangible personal property for a
390	fixed or indeterminate term for consideration. A clause for a
391	future option to purchase or to extend an agreement does not
392	preclude an agreement from being a lease or rental. This
393	definition shall be used for purposes of the sales and use tax
394	regardless of whether a transaction is characterized as a lease
395	or rental under generally accepted accounting principles, the
396	Internal Revenue Code, the Uniform Commercial Code, or any other
397	provisions of federal, state, or local law. These terms include
398	agreements covering motor vehicles and trailers if the amount of
399	consideration may be increased or decreased by reference to the
400	amount realized upon sale or disposition of the property as
401	provided in 26 U.S.C. s. 7701(h)(1). These terms do not include:
402	a.  A transfer of possession or control of property under a
403	security agreement or deferred payment plan that requires the
404	transfer of title upon completion of the required payments;
405	b.  A transfer of possession or control of property under
406	an agreement that requires the transfer of title upon completion
407	of required payments and payment of an option price does not
408	exceed the greater of $100 or 1 percent of the total required
409	payments; or
410	c.  The provision of tangible personal property along with
411	an operator for a fixed or indeterminate period of time. A
412	condition of this exclusion is that the operator is necessary
413	for the equipment to perform as designed. For the purpose of
414	this sub-subparagraph, an operator must do more than maintain,
415	inspect, or set up the tangible personal property the leasing or
416	rental of tangible personal property and the possession or use
417	thereof by the lessee or rentee for a consideration, without
418	transfer of the title of such property, except as expressly
419	provided to the contrary herein.
420	2.  The term "Lease," "let," or "rental" does not include
421	mean hourly, daily, or mileage charges, to the extent that such
422	charges are subject to the jurisdiction of the United States
423	Interstate Commerce Commission, if when such charges are paid by
424	reason of the presence of railroad cars owned by another on the
425	tracks of the taxpayer, or charges made pursuant to car service
426	agreements.
427	3.  The term "Lease," "let," "rental," or "license" does
428	not include payments made to an owner of high-voltage bulk
429	transmission facilities in connection with the possession or
430	control of such facilities by a regional transmission
431	organization, independent system operator, or similar entity
432	under the jurisdiction of the Federal Energy Regulatory
433	Commission. However, where two taxpayers, in connection with the
434	interchange of facilities, rent or lease property, each to the
435	other, for use in providing or furnishing any of the services
436	mentioned in s. 166.231, the term "lease or rental" means only
437	the net amount of rental involved.
438	(h)  "Real property" means the surface land, improvements
439	thereto, and fixtures, and is synonymous with "realty" and "real
440	estate."
441	(i)  "License," as used in this chapter with reference to
442	the use of real property, means the granting of a privilege to
443	use or occupy a building or a parcel of real property for any
444	purpose.
445	(j)  Privilege, franchise, or concession fees, or fees for
446	a license to do business, paid to an airport are not payments
447	for leasing, letting, renting, or granting a license for the use
448	of real property.
449	(25)  "Livestock" includes all animals of the equine,
450	bovine, or swine class, including goats, sheep, mules, horses,
451	hogs, cattle, ostriches, and other grazing animals raised for
452	commercial purposes. The term also includes fish raised for
453	commercial purposes.
454	(26)(a)  "Model 1 seller" has the same meaning as provided
455	in s. 213.256.
456	(b)  "Model 2 seller" has the same meaning as provided in
457	s. 213.256.
458	(c)  "Model 3 seller" has the same meaning as provided in
459	s. 213.256.
460	(27)(11)  "Motor fuel" means and includes what is commonly
461	known and sold as gasoline and fuels containing a mixture of
462	gasoline and other products.
463	(28)(12)  "Person" includes any individual, firm,
464	copartnership, joint adventure, association, corporation,
465	estate, trust, business trust, receiver, syndicate, or other
466	group or combination acting as a unit and also includes any
467	political subdivision, municipality, state agency, bureau, or
468	department and includes the plural as well as the singular
469	number.
470	(29)  "Power farm equipment" means moving or stationary
471	equipment that contains within itself the means for its own
472	propulsion or power and moving or stationary equipment that is
473	dependent upon an external power source to perform its
474	functions.
475	(30)  "Prewritten computer software" means computer
476	software, including prewritten upgrades, which is not designed
477	and developed by the author or other creator to the
478	specifications of a specific purchaser. The combining of two or
479	more prewritten computer software programs or prewritten
480	portions of such programs does not cause the combination to be
481	other than prewritten computer software. Prewritten computer
482	software includes software designed and developed by the author
483	or other creator to the specifications of a specific purchaser
484	when such software is sold to a person other than the specific
485	purchaser. Where a person modifies or enhances computer software
486	of which the person is not the author or creator, the person
487	shall be deemed to be the author or creator only of such
488	person's modifications or enhancements. Prewritten computer
489	software or a prewritten portion of such software which is
490	modified or enhanced to any degree, if such modification or
491	enhancement is designed and developed to the specifications of a
492	specific purchaser, remains prewritten computer software.
493	However, prewritten computer software does not include software
494	that has been modified or enhanced for a particular purchaser if
495	the charge for the enhancement is reasonable and separately
496	stated on the invoice or other statement of price given to the
497	purchaser.
498	(31)  "Product transferred electronically" means a product,
499	except computer software, which was obtained by a purchaser by
500	means other than the purchase of tangible storage media.
501	(32)  "Qualified aircraft" means any aircraft having a
502	maximum certified takeoff weight of less than 10,000 pounds and
503	equipped with twin turbofan engines that meet Stage IV noise
504	requirements which is used by a business operating as an on-
505	demand air carrier under Federal Aviation Administration
506	Regulation Title 14, chapter I, part 135, Code of Federal
507	Regulations, which owns or leases and operates a fleet of at
508	least 25 of such aircraft in this state.
509	(33)(13)  "Retailer" means and includes every person
510	engaged in the business of making sales at retail or for
511	distribution, or use, or consumption, or storage to be used or
512	consumed in this state.
513	(34)(14)(a)  "Retail sale" or a "sale at retail" means a
514	sale to a consumer or to any person for any purpose other than
515	for resale in the form of tangible personal property or services
516	taxable under this chapter, and includes all such transactions
517	that may be made in lieu of retail sales or sales at retail. A
518	sale for resale includes a sale of qualifying property. As used
519	in this paragraph, the term "qualifying property" means tangible
520	personal property, other than electricity, which is used or
521	consumed by a government contractor in the performance of a
522	qualifying contract as defined in s. 212.08(17)(c), to the
523	extent that the cost of the property is allocated or charged as
524	a direct item of cost to such contract, title to which property
525	vests in or passes to the government under the contract. The
526	term "government contractor" includes prime contractors and
527	subcontractors. As used in this paragraph, a cost is a "direct
528	item of cost" if it is a "direct cost" as defined in 48 C.F.R.
529	s. 9904.418-30(a)(2), or similar successor provisions, including
530	costs identified specifically with a particular contract.
531	(b)  The terms "Retail sales," "sales at retail," "use,"
532	"storage," and "consumption" include the sale, use, storage, or
533	consumption of all tangible advertising materials imported or
534	caused to be imported into this state. Tangible advertising
535	material includes displays, display containers, brochures,
536	catalogs, price lists, point-of-sale advertising, and technical
537	manuals or any tangible personal property which does not
538	accompany the product to the ultimate consumer.
539	(c)  "Retail sales," "sale at retail," "use," "storage,"
540	and "consumption" do not include materials, containers, labels,
541	sacks, bags, or similar items intended to accompany a product
542	sold to a customer without which delivery of the product would
543	be impracticable because of the character of the contents and be
544	used one time only for packaging tangible personal property for
545	sale or for the convenience of the customer or for packaging in
546	the process of providing a service taxable under this chapter.
547	When a separate charge for packaging materials is made, the
548	charge shall be considered part of the sales price or rental
549	charge for purposes of determining the applicability of tax. The
550	terms do not include the sale, use, storage, or consumption of
551	industrial materials, including chemicals and fuels except as
552	provided herein, for future processing, manufacture, or
553	conversion into articles of tangible personal property for
554	resale when such industrial materials, including chemicals and
555	fuels except as provided herein, become a component or
556	ingredient of the finished product. However, the terms include
557	the sale, use, storage, or consumption of tangible personal
558	property, including machinery and equipment or parts thereof,
559	purchased electricity, and fuels used to power machinery, when
560	such items are used and dissipated in fabricating, converting,
561	or processing tangible personal property for sale, even though
562	they may become ingredients or components of the tangible
563	personal property for sale through accident, wear, tear,
564	erosion, corrosion, or similar means. The terms do not include
565	the sale of materials to a registered repair facility for use in
566	repairing a motor vehicle, airplane, or boat, when such
567	materials are incorporated into and sold as part of the repair.
568	Such a sale shall be deemed a purchase for resale by the repair
569	facility, even though every material is not separately stated or
570	separately priced on the repair invoice.
571	(d)  "Gross sales" means the sum total of all sales of
572	tangible personal property as defined herein, without any
573	deduction whatsoever of any kind or character, except as
574	provided in this chapter.
575	(e)  The term "Retail sale" includes a mail order sale, as
576	defined in s. 212.0596(1).
577	(35)(15)  "Sale" means and includes:
578	(a)  Any transfer of title or possession, or both,
579	exchange, barter, license, lease, or rental, conditional or
580	otherwise, in any manner or by any means whatsoever, of tangible
581	personal property for a consideration.
582	(b)  The rental of living quarters or sleeping or
583	housekeeping accommodations in hotels, apartment houses or
584	roominghouses, or tourist or trailer camps, as hereinafter
585	defined in this chapter.
586	(c)  The producing, fabricating, processing, printing, or
587	imprinting of tangible personal property for a consideration for
588	consumers who furnish either directly or indirectly the
589	materials used in the producing, fabricating, processing,
590	printing, or imprinting.
591	(d)  The furnishing, preparing, or serving for a
592	consideration of any tangible personal property for consumption
593	on or off the premises of the person furnishing, preparing, or
594	serving such tangible personal property which includes the sale
595	of meals or prepared food by an employer to his or her
596	employees.
597	(e)  A transaction whereby the possession of property is
598	transferred but the seller retains title as security for the
599	payment of the price.
600	(36)(a)(16)  "Sales price" applies to the measure subject
601	to the tax imposed by this chapter and means the total amount of
602	consideration, including cash, credit, property, and services,
603	for which tangible personal property or personal services are
604	sold, leased, or rented, valued in money, whether received in
605	money or otherwise, without any deduction for the following:
606	1.  The seller's cost of the property sold;
607	2.  The cost of materials used, labor or service cost,
608	interest, losses, all costs of transportation to the seller, all
609	taxes imposed on the seller, and any other expense of the
610	seller;
611	3.  Charges by the seller for any services necessary to
612	complete the sale, other than delivery and installation charges;
613	4.  Delivery charges; or
614	5.  Installation charges.
615	(b)  "Sales price" does not include:
616	1.  Trade-ins allowed and taken at the time of sale if the
617	amount is separately stated on the invoice, bill of sale, or
618	similar document given to the purchaser;
619	2.  Discounts, including cash, term, or coupons, which are
620	not reimbursed by a third party, are allowed by a seller, and
621	taken by a purchaser at the time of sale;
622	3.  Interest, financing, and carrying charges from credit
623	extended on the sale of personal property or services, if the
624	amount is separately stated on the invoice, bill of sale, or
625	similar document given to the purchaser;
626	4.  Any taxes legally imposed directly on the consumer
627	which are separately stated on the invoice, bill of sale, or
628	similar document given to the purchaser; or means the total
629	amount paid for tangible personal property, including any
630	services that are a part of the sale, valued in money, whether
631	paid in money or otherwise, and includes any amount for which
632	credit is given to the purchaser by the seller, without any
633	deduction therefrom on account of the cost of the property sold,
634	the cost of materials used, labor or service cost, interest
635	charged, losses, or any other expense whatsoever. "Sales price"
636	also includes the consideration for a transaction which requires
637	both labor and material to alter, remodel, maintain, adjust, or
638	repair tangible personal property. Trade-ins or discounts
639	allowed and taken at the time of sale shall not be included
640	within the purview of this subsection. "Sales price" also
641	includes the full face value of any coupon used by a purchaser
642	to reduce the price paid to a retailer for an item of tangible
643	personal property; where the retailer will be reimbursed for
644	such coupon, in whole or in part, by the manufacturer of the
645	item of tangible personal property; or whenever it is not
646	practicable for the retailer to determine, at the time of sale,
647	the extent to which reimbursement for the coupon will be made.
648	The term "sales price" does not include federal excise taxes
649	imposed upon the retailer on the sale of tangible personal
650	property. The term "sales price" does include federal
651	manufacturers' excise taxes, even if the federal tax is listed
652	as a separate item on the invoice. To the extent required by
653	federal law, the term "sales price" does not include
654	5.  Charges for Internet access services which are not
655	itemized on the customer's bill, but which can be reasonably
656	identified from the selling dealer's books and records kept in
657	the regular course of business. The dealer may support the
658	allocation of charges with books and records kept in the regular
659	course of business covering the dealer's entire service area,
660	including territories outside this state.
661	(37)  "Sea trial" means a voyage for the purpose of testing
662	repair or modification work, which is in length and scope
663	reasonably necessary to test repairs or modifications, or a
664	voyage for the purpose of ascertaining the seaworthiness of a
665	vessel. If the sea trial is to test repair or modification work,
666	the owner or repair facility shall certify, in a form required
667	by the department, what repairs have been tested. The owner and
668	the repair facility may also be required to certify that the
669	length and scope of the voyage were reasonably necessary to test
670	the repairs or modifications.
671	(38)  "Seller" means a person making sales, leases, or
672	rentals of personal property or services.
673	(39)  "Solar energy system" means the equipment and
674	requisite hardware that provide and are used for collecting,
675	transferring, converting, storing, or using incident solar
676	energy for water heating, space heating, cooling, or other
677	applications that would otherwise require the use of a
678	conventional source of energy such as petroleum products,
679	natural gas, manufactured gas, or electricity.
680	(40)  "Space flight" means any flight designed for
681	suborbital, orbital, or interplanetary travel of a space
682	vehicle, satellite, or station of any kind.
683	(41)  "Spaceport activities" means activities directed or
684	sponsored by Space Florida on spaceport territory pursuant to
685	its powers and responsibilities under the Space Florida Act.
686	(17)  "Diesel fuel" means any liquid product, gas product,
687	or combination thereof used in an internal combustion engine or
688	motor to propel any form of vehicle, machine, or mechanical
689	contrivance. This term includes, but is not limited to, all
690	forms of fuel commonly or commercially known or sold as diesel
691	fuel or kerosene. However, the term "diesel fuel" does not
692	include butane gas, propane gas, or any other form of liquefied
693	petroleum gas or compressed natural gas.
694	(42)(18)  "Storage" means and includes any keeping or
695	retention in this state of tangible personal property for use or
696	consumption in this state or for any purpose other than sale at
697	retail in the regular course of business.
698	(43)  "Streamlined Sales and Use Tax Agreement" has the
699	same meaning as in s. 213.256.
700	(44)(19)  "Tangible personal property" means and includes
701	personal property which may be seen, weighed, measured, or
702	touched or is in any manner perceptible to the senses, including
703	electric power or energy, water, gas, steam, prewritten computer
704	software, boats, motor vehicles and mobile homes as defined in
705	s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
706	other types of vehicles. The term "tangible personal property"
707	does not include stocks, bonds, notes, insurance, or other
708	obligations or securities, any product transferred
709	electronically, or pari-mutuel tickets sold or issued under the
710	racing laws of the state.
711	(45)(20)  "Use" means and includes the exercise of any
712	right or power over tangible personal property incident to the
713	ownership thereof, or interest therein, except that it does not
714	include the sale at retail of that property in the regular
715	course of business. The term "use" does not include:
716	(a)  The loan of an automobile by a motor vehicle dealer to
717	a high school for use in its driver education and safety
718	program. The term "use" does not include; or
719	(b)  A contractor's use of "qualifying property" as defined
720	by paragraph (34)(a) paragraph (14)(a).
721	(46)(21)  The term "Use tax" referred to in this chapter
722	includes the use, the consumption, the distribution, and the
723	storage as herein defined.
724	(47)  "Voluntary seller" or "volunteer seller" means a
725	seller that is not required to register in this state to collect
726	the tax imposed by this chapter.
727	(22)  "Spaceport activities" means activities directed or
728	sponsored by Space Florida on spaceport territory pursuant to
729	its powers and responsibilities under the Space Florida Act.
730	(23)  "Space flight" means any flight designed for
731	suborbital, orbital, or interplanetary travel of a space
732	vehicle, satellite, or station of any kind.
733	(24)  "Coin-operated amusement machine" means any machine
734	operated by coin, slug, token, coupon, or similar device for the
735	purposes of entertainment or amusement. The term includes, but
736	is not limited to, coin-operated pinball machines, music
737	machines, juke boxes, mechanical games, video games, arcade
738	games, billiard tables, moving picture viewers, shooting
739	galleries, and all other similar amusement devices.
740	(25)  "Sea trial" means a voyage for the purpose of testing
741	repair or modification work, which is in length and scope
742	reasonably necessary to test repairs or modifications, or a
743	voyage for the purpose of ascertaining the seaworthiness of a
744	vessel. If the sea trial is to test repair or modification work,
745	the owner or repair facility shall certify, in a form required
746	by the department, what repairs have been tested. The owner and
747	the repair facility may also be required to certify that the
748	length and scope of the voyage were reasonably necessary to test
749	the repairs or modifications.
750	(26)  "Solar energy system" means the equipment and
751	requisite hardware that provide and are used for collecting,
752	transferring, converting, storing, or using incident solar
753	energy for water heating, space heating, cooling, or other
754	applications that would otherwise require the use of a
755	conventional source of energy such as petroleum products,
756	natural gas, manufactured gas, or electricity.
757	(27)  "Agricultural commodity" means horticultural,
758	aquacultural, poultry and farm products, and livestock and
759	livestock products.
760	(28)  "Farmer" means a person who is directly engaged in
761	the business of producing crops, livestock, or other
762	agricultural commodities. The term includes, but is not limited
763	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
764	cattle ranchers, apiarists, and persons raising fish.
765	(29)  "Livestock" includes all animals of the equine,
766	bovine, or swine class, including goats, sheep, mules, horses,
767	hogs, cattle, ostriches, and other grazing animals raised for
768	commercial purposes. The term "livestock" shall also include
769	fish raised for commercial purposes.
770	(30)  "Power farm equipment" means moving or stationary
771	equipment that contains within itself the means for its own
772	propulsion or power and moving or stationary equipment that is
773	dependent upon an external power source to perform its
774	functions.
775	(31)  "Forest" means the land stocked by trees of any size
776	used in the production of forest products, or formerly having
777	such tree cover, and not currently developed for nonforest use.
778	(32)  "Agricultural production" means the production of
779	plants and animals useful to humans, including the preparation,
780	planting, cultivating, or harvesting of these products or any
781	other practices necessary to accomplish production through the
782	harvest phase, and includes aquaculture, horticulture,
783	floriculture, viticulture, forestry, dairy, livestock, poultry,
784	bees, and any and all forms of farm products and farm
785	production.
786	(33)  "Qualified aircraft" means any aircraft having a
787	maximum certified takeoff weight of less than 10,000 pounds and
788	equipped with twin turbofan engines that meet Stage IV noise
789	requirements that is used by a business operating as an on-
790	demand air carrier under Federal Aviation Administration
791	Regulation Title 14, chapter I, part 135, Code of Federal
792	Regulations, that owns or leases and operates a fleet of at
793	least 25 of such aircraft in this state.
794	(34)  "Fractional aircraft ownership program" means a
795	program that meets the requirements of 14 C.F.R. part 91,
796	subpart K, relating to fractional ownership operations, except
797	that the program must include a minimum of 25 aircraft owned or
798	leased by the program manager and used in the program.
799	Section 2.  Paragraph (c) of subsection (7) of section
800	212.03, Florida Statutes, is amended to read:
801	212.03  Transient rentals tax; rate, procedure,
802	enforcement, exemptions.-
803	(7)
804	(c)  The rental of facilities in a trailer camp, mobile
805	home park, or recreational vehicle park facilities, as defined
806	in s. 212.02(24)(10)(f), which are intended primarily for rental
807	as a principal or permanent place of residence is exempt from
808	the tax imposed by this chapter. The rental of such facilities
809	that primarily serve transient guests is not exempt by this
810	subsection. In the application of this law, or in making any
811	determination against the exemption, the department shall
812	consider the facility as primarily serving transient guests
813	unless the facility owner makes a verified declaration on a form
814	prescribed by the department that more than half of the total
815	rental units available are occupied by tenants who have a
816	continuous residence in excess of 3 months. The owner of a
817	facility declared to be exempt by this paragraph must make a
818	determination of the taxable status of the facility at the end
819	of the owner's accounting year using any consecutive 3-month
820	period at least one month of which is in the accounting year.
821	The owner must use a selected consecutive 3-month period during
822	each annual redetermination. In the event that an exempt
823	facility no longer qualifies for exemption by this paragraph,
824	the owner must notify the department on a form prescribed by the
825	department by the 20th day of the first month of the owner's
826	next succeeding accounting year that the facility no longer
827	qualifies for such exemption. The tax levied by this section
828	shall apply to the rental of facilities that no longer qualify
829	for exemption under this paragraph beginning the first day of
830	the owner's next succeeding accounting year. The provisions of
831	this paragraph do not apply to mobile home lots regulated under
832	chapter 723.
833	Section 3.  Subsection (6) of section 212.0306, Florida
834	Statutes, is amended to read:
835	212.0306  Local option food and beverage tax; procedure for
836	levying; authorized uses; administration.-
837	(6)  Any county levying a tax authorized by this section
838	must locally administer the tax using the powers and duties
839	enumerated for local administration of the tourist development
840	tax by s. 125.0104, 1992 Supplement to the Florida Statutes
841	1991. The county's ordinance shall also provide for brackets
842	applicable to taxable transactions.
843	Section 4.  Paragraph (b) of subsection (1) of section
844	212.04, Florida Statutes, is amended to read:
845	212.04  Admissions tax; rate, procedure, enforcement.-
846	(1)
847	(b)  For the exercise of such privilege, a tax is levied at
848	the rate of 6 percent of sales price, or the actual value
849	received from such admissions, which 6 percent shall be added to
850	and collected with all such admissions from the purchaser
851	thereof, and such tax shall be paid for the exercise of the
852	privilege as defined in the preceding paragraph. Each ticket
853	must show on its face the actual sales price of the admission,
854	or each dealer selling the admission must prominently display at
855	the box office or other place where the admission charge is made
856	a notice disclosing the price of the admission, and the tax
857	shall be computed and collected on the basis of the actual price
858	of the admission charged by the dealer. The sale price or actual
859	value of admission shall, for the purpose of this chapter, be
860	that price remaining after deduction of federal taxes and state
861	or locally imposed or authorized seat surcharges, taxes, or
862	fees, if any, imposed upon such admission. The sale price or
863	actual value does not include separately stated ticket service
864	charges that are imposed by a facility ticket office or a
865	ticketing service and added to a separately stated, established
866	ticket price. The rate of tax on each admission shall be
867	according to the brackets established by s. 212.12(9).
868	Section 5.  Subsections (6) through (11) of section
869	212.0506, Florida Statutes, are amended to read:
870	212.0506  Taxation of service warranties.-
871	(6)  This tax shall be due and payable according to the
872	brackets set forth in s. 212.12.
873	(6)(7)  This tax shall not apply to any portion of the
874	consideration received by any person in connection with the
875	issuance of any service warranty contract upon which such person
876	is required to pay any premium tax imposed under the Florida
877	Insurance Code or under s. 634.313(1).
878	(7)(8)  If a transaction involves both the issuance of a
879	service warranty that is subject to such tax and the issuance of
880	a warranty, guaranty, extended warranty or extended guaranty,
881	contract, agreement, or other written promise that is not
882	subject to such tax, the consideration shall be separately
883	identified and stated with respect to the taxable and nontaxable
884	portions of the transaction. If the consideration is separately
885	apportioned and identified in good faith, such tax shall apply
886	to the transaction to the extent that the consideration received
887	or to be received in connection with the transaction is payment
888	for a service warranty subject to such tax. If the consideration
889	is not apportioned in good faith, the department may reform the
890	contract; such reformation by the department is to be considered
891	prima facie correct, and the burden to show the contrary rests
892	upon the dealer. If the consideration for such a transaction is
893	not separately identified and stated, the entire transaction is
894	taxable.
895	(8)(9)  Any claim which arises under a service warranty
896	taxable under this section, which claim is paid directly by the
897	person issuing such warranty, is not subject to any tax imposed
898	under this chapter.
899	(9)(10)  Materials and supplies used in the performance of
900	a factory or manufacturer's warranty are exempt if the contract
901	is furnished at no extra charge with the equipment guaranteed
902	thereunder and such materials and supplies are paid for by the
903	factory or manufacturer.
904	(10)(11)  Any duties imposed by this chapter upon dealers
905	of tangible personal property with respect to collecting and
906	remitting taxes; making returns; keeping books, records, and
907	accounts; and complying with the rules and regulations of the
908	department apply to all dealers as defined in s. 212.06(2)(l).
909	Section 6.  Section 212.05, Florida Statutes, is amended to
910	read:
911	212.05  Sales, storage, use tax.-It is hereby declared to
912	be the legislative intent that every person is exercising a
913	taxable privilege who engages in the business of selling
914	tangible personal property at retail in this state, including
915	the business of making mail order sales, or who rents or
916	furnishes any of the things or services taxable under this
917	chapter, or who stores for use or consumption in this state any
918	item or article of tangible personal property as defined herein
919	and who leases or rents such property within the state.
920	(1)  For the exercise of such privilege, a tax is levied on
921	each taxable transaction or incident, which tax is due and
922	payable as follows:
923	(a)1.a.  At the rate of 6 percent of the sales price of
924	each item or article of tangible personal property when sold at
925	retail in this state, computed on each taxable sale for the
926	purpose of remitting the amount of tax due the state, and
927	including each and every retail sale.
928	b.  Each occasional or isolated sale of an aircraft, boat,
929	mobile home, or motor vehicle of a class or type which is
930	required to be registered, licensed, titled, or documented in
931	this state or by the United States Government shall be subject
932	to tax at the rate provided in this paragraph. The department
933	shall by rule adopt any nationally recognized publication for
934	valuation of used motor vehicles as the reference price list for
935	any used motor vehicle which is required to be licensed pursuant
936	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
937	party to an occasional or isolated sale of such a vehicle
938	reports to the tax collector a sales price which is less than 80
939	percent of the average loan price for the specified model and
940	year of such vehicle as listed in the most recent reference
941	price list, the tax levied under this paragraph shall be
942	computed by the department on such average loan price unless the
943	parties to the sale have provided to the tax collector an
944	affidavit signed by each party, or other substantial proof,
945	stating the actual sales price. Any party to such sale who
946	reports a sales price less than the actual sales price is guilty
947	of a misdemeanor of the first degree, punishable as provided in
948	s. 775.082 or s. 775.083. The department shall collect or
949	attempt to collect from such party any delinquent sales taxes.
950	In addition, such party shall pay any tax due and any penalty
951	and interest assessed plus a penalty equal to twice the amount
952	of the additional tax owed. Notwithstanding any other provision
953	of law, the Department of Revenue may waive or compromise any
954	penalty imposed pursuant to this subparagraph.
955	2.  This paragraph does not apply to the sale of a boat or
956	aircraft by or through a registered dealer under this chapter to
957	a purchaser who, at the time of taking delivery, is a
958	nonresident of this state, does not make his or her permanent
959	place of abode in this state, and is not engaged in carrying on
960	in this state any employment, trade, business, or profession in
961	which the boat or aircraft will be used in this state, or is a
962	corporation none of the officers or directors of which is a
963	resident of, or makes his or her permanent place of abode in,
964	this state, or is a noncorporate entity that has no individual
965	vested with authority to participate in the management,
966	direction, or control of the entity's affairs who is a resident
967	of, or makes his or her permanent abode in, this state. For
968	purposes of this exemption, either a registered dealer acting on
969	his or her own behalf as seller, a registered dealer acting as
970	broker on behalf of a seller, or a registered dealer acting as
971	broker on behalf of the purchaser may be deemed to be the
972	selling dealer. This exemption shall not be allowed unless:
973	a.  The purchaser removes a qualifying boat, as described
974	in sub-subparagraph f., from the state within 90 days after the
975	date of purchase or extension, or the purchaser removes a
976	nonqualifying boat or an aircraft from this state within 10 days
977	after the date of purchase or, when the boat or aircraft is
978	repaired or altered, within 20 days after completion of the
979	repairs or alterations;
980	b.  The purchaser, within 30 days from the date of
981	departure, shall provide the department with written proof that
982	the purchaser licensed, registered, titled, or documented the
983	boat or aircraft outside the state. If such written proof is
984	unavailable, within 30 days the purchaser shall provide proof
985	that the purchaser applied for such license, title,
986	registration, or documentation. The purchaser shall forward to
987	the department proof of title, license, registration, or
988	documentation upon receipt;
989	c.  The purchaser, within 10 days of removing the boat or
990	aircraft from Florida, shall furnish the department with proof
991	of removal in the form of receipts for fuel, dockage, slippage,
992	tie-down, or hangaring from outside of Florida. The information
993	so provided must clearly and specifically identify the boat or
994	aircraft;
995	d.  The selling dealer, within 5 days of the date of sale,
996	shall provide to the department a copy of the sales invoice,
997	closing statement, bills of sale, and the original affidavit
998	signed by the purchaser attesting that he or she has read the
999	provisions of this section;
1000	e.  The seller makes a copy of the affidavit a part of his
1001	or her record for as long as required by s. 213.35; and
1002	f.  Unless the nonresident purchaser of a boat of 5 net
1003	tons of admeasurement or larger intends to remove the boat from
1004	this state within 10 days after the date of purchase or when the
1005	boat is repaired or altered, within 20 days after completion of
1006	the repairs or alterations, the nonresident purchaser shall
1007	apply to the selling dealer for a decal which authorizes 90 days
1008	after the date of purchase for removal of the boat. The
1009	nonresident purchaser of a qualifying boat may apply to the
1010	selling dealer within 60 days after the date of purchase for an
1011	extension decal that authorizes the boat to remain in this state
1012	for an additional 90 days, but not more than a total of 180
1013	days, before the nonresident purchaser is required to pay the
1014	tax imposed by this chapter. The department is authorized to
1015	issue decals in advance to dealers. The number of decals issued
1016	in advance to a dealer shall be consistent with the volume of
1017	the dealer's past sales of boats which qualify under this sub-
1018	subparagraph. The selling dealer or his or her agent shall mark
1019	and affix the decals to qualifying boats in the manner
1020	prescribed by the department, prior to delivery of the boat.
1021	(I)  The department is hereby authorized to charge dealers
1022	a fee sufficient to recover the costs of decals issued, except
1023	the extension decal shall cost $425.
1024	(II)  The proceeds from the sale of decals will be
1025	deposited into the administrative trust fund.
1026	(III)  Decals shall display information to identify the
1027	boat as a qualifying boat under this sub-subparagraph,
1028	including, but not limited to, the decal's date of expiration.
1029	(IV)  The department is authorized to require dealers who
1030	purchase decals to file reports with the department and may
1031	prescribe all necessary records by rule. All such records are
1032	subject to inspection by the department.
1033	(V)  Any dealer or his or her agent who issues a decal
1034	falsely, fails to affix a decal, mismarks the expiration date of
1035	a decal, or fails to properly account for decals will be
1036	considered prima facie to have committed a fraudulent act to
1037	evade the tax and will be liable for payment of the tax plus a
1038	mandatory penalty of 200 percent of the tax, and shall be liable
1039	for fine and punishment as provided by law for a conviction of a
1040	misdemeanor of the first degree, as provided in s. 775.082 or s.
1041	775.083.
1042	(VI)  Any nonresident purchaser of a boat who removes a
1043	decal prior to permanently removing the boat from the state, or
1044	defaces, changes, modifies, or alters a decal in a manner
1045	affecting its expiration date prior to its expiration, or who
1046	causes or allows the same to be done by another, will be
1047	considered prima facie to have committed a fraudulent act to
1048	evade the tax and will be liable for payment of the tax plus a
1049	mandatory penalty of 200 percent of the tax, and shall be liable
1050	for fine and punishment as provided by law for a conviction of a
1051	misdemeanor of the first degree, as provided in s. 775.082 or s.
1052	775.083.
1053	(VII)  The department is authorized to adopt rules
1054	necessary to administer and enforce this subparagraph and to
1055	publish the necessary forms and instructions.
1056	(VIII)  The department is hereby authorized to adopt
1057	emergency rules pursuant to s. 120.54(4) to administer and
1058	enforce the provisions of this subparagraph.
1059
1060	If the purchaser fails to remove the qualifying boat from this
1061	state within the maximum 180 days after purchase or a
1062	nonqualifying boat or an aircraft from this state within 10 days
1063	after purchase or, when the boat or aircraft is repaired or
1064	altered, within 20 days after completion of such repairs or
1065	alterations, or permits the boat or aircraft to return to this
1066	state within 6 months from the date of departure, except as
1067	provided in s. 212.08(7)(ggg), or if the purchaser fails to
1068	furnish the department with any of the documentation required by
1069	this subparagraph within the prescribed time period, the
1070	purchaser shall be liable for use tax on the cost price of the
1071	boat or aircraft and, in addition thereto, payment of a penalty
1072	to the Department of Revenue equal to the tax payable. This
1073	penalty shall be in lieu of the penalty imposed by s. 212.12(2).
1074	The maximum 180-day period following the sale of a qualifying
1075	boat tax-exempt to a nonresident may not be tolled for any
1076	reason.
1077	(b)  At the rate of 6 percent of the cost price of each
1078	item or article of tangible personal property when the same is
1079	not sold but is used, consumed, distributed, or stored for use
1080	or consumption in this state; however, for tangible property
1081	originally purchased exempt from tax for use exclusively for
1082	lease and which is converted to the owner's own use, tax may be
1083	paid on the fair market value of the property at the time of
1084	conversion. If the fair market value of the property cannot be
1085	determined, use tax at the time of conversion shall be based on
1086	the owner's acquisition cost. Under no circumstances may the
1087	aggregate amount of sales tax from leasing the property and use
1088	tax due at the time of conversion be less than the total sales
1089	tax that would have been due on the original acquisition cost
1090	paid by the owner.
1091	(c)  At the rate of 6 percent of the gross proceeds derived
1092	from the lease or rental of tangible personal property, as
1093	defined herein; however, the following special provisions apply
1094	to the lease or rental of motor vehicles:
1095	1.  When a motor vehicle is leased or rented for a period
1096	of less than 12 months:
1097	a.  If the motor vehicle is rented in Florida, the entire
1098	amount of such rental is taxable, even if the vehicle is dropped
1099	off in another state.
1100	b.  If the motor vehicle is rented in another state and
1101	dropped off in Florida, the rental is exempt from Florida tax.
1102	2.  Except as provided in subparagraph 3., for the lease or
1103	rental of a motor vehicle for a period of not less than 12
1104	months, sales tax is due on the lease or rental payments if the
1105	vehicle is registered in this state; provided, however, that no
1106	tax shall be due if the taxpayer documents use of the motor
1107	vehicle outside this state and tax is being paid on the lease or
1108	rental payments in another state.
1109	3.  The tax imposed by this chapter does not apply to the
1110	lease or rental of a commercial motor vehicle as defined in s.
1111	316.003(66)(a) to one lessee or rentee for a period of not less
1112	than 12 months when tax was paid on the purchase price of such
1113	vehicle by the lessor. To the extent tax was paid with respect
1114	to the purchase of such vehicle in another state, territory of
1115	the United States, or the District of Columbia, the Florida tax
1116	payable shall be reduced in accordance with the provisions of s.
1117	212.06(7). This subparagraph shall only be available when the
1118	lease or rental of such property is an established business or
1119	part of an established business or the same is incidental or
1120	germane to such business.
1121	(d)  At the rate of 6 percent of the lease or rental price
1122	paid by a lessee or rentee, or contracted or agreed to be paid
1123	by a lessee or rentee, to the owner of the tangible personal
1124	property.
1125	(e)1.  At the rate of 6 percent on charges for:
1126	a.  Prepaid calling arrangements. The tax on charges for
1127	prepaid calling arrangements shall be collected at the time of
1128	sale and remitted by the selling dealer.
1129	(I)  "Prepaid calling arrangement" means the separately
1130	stated retail sale by advance payment of communications services
1131	that consist exclusively of telephone calls originated by using
1132	an access number, authorization code, or other means that may be
1133	manually, electronically, or otherwise entered and that are sold
1134	in predetermined units or dollars whose number declines with use
1135	in a known amount.
1136	(II)  The sale or recharge of the prepaid calling
1137	arrangement is deemed to take place in accordance with s.
1138	212.06(17)(d) If the sale or recharge of the prepaid calling
1139	arrangement does not take place at the dealer's place of
1140	business, it shall be deemed to take place at the customer's
1141	shipping address or, if no item is shipped, at the customer's
1142	address or the location associated with the customer's mobile
1143	telephone number.
1144	(III)  The sale or recharge of a prepaid calling
1145	arrangement shall be treated as a sale of tangible personal
1146	property for purposes of this chapter, whether or not a tangible
1147	item evidencing such arrangement is furnished to the purchaser,
1148	and such sale within this state subjects the selling dealer to
1149	the jurisdiction of this state for purposes of this subsection.
1150	b.  The installation of telecommunication and telegraphic
1151	equipment.
1152	c.  Electrical power or energy, except that the tax rate
1153	for charges for electrical power or energy is 7 percent.
1154	2.  The provisions of s. 212.17(3), regarding credit for
1155	tax paid on charges subsequently found to be worthless, shall be
1156	equally applicable to any tax paid under the provisions of this
1157	section on charges for prepaid calling arrangements,
1158	telecommunication or telegraph services, or electric power
1159	subsequently found to be uncollectible. The word "charges" in
1160	this paragraph does not include any excise or similar tax levied
1161	by the Federal Government, any political subdivision of the
1162	state, or any municipality upon the purchase, sale, or recharge
1163	of prepaid calling arrangements or upon the purchase or sale of
1164	telecommunication, television system program, or telegraph
1165	service or electric power, which tax is collected by the seller
1166	from the purchaser.
1167	(f)  At the rate of 6 percent on the sale, rental, use,
1168	consumption, or storage for use in this state of machines and
1169	equipment, and parts and accessories therefor, used in
1170	manufacturing, processing, compounding, producing, mining, or
1171	quarrying personal property for sale or to be used in furnishing
1172	communications, transportation, or public utility services.
1173	(g)1.  At the rate of 6 percent on the retail price of
1174	newspapers and magazines sold or used in Florida.
1175	2.  Notwithstanding other provisions of this chapter,
1176	inserts of printed materials which are distributed with a
1177	newspaper or magazine are a component part of the newspaper or
1178	magazine, and neither the sale nor use of such inserts is
1179	subject to tax when:
1180	a.  Printed by a newspaper or magazine publisher or
1181	commercial printer and distributed as a component part of a
1182	newspaper or magazine, which means that the items after being
1183	printed are delivered directly to a newspaper or magazine
1184	publisher by the printer for inclusion in editions of the
1185	distributed newspaper or magazine;
1186	b.  Such publications are labeled as part of the designated
1187	newspaper or magazine publication into which they are to be
1188	inserted; and
1189	c.  The purchaser of the insert presents a resale
1190	certificate to the vendor stating that the inserts are to be
1191	distributed as a component part of a newspaper or magazine.
1192	(h)1.  A tax is imposed at the rate of 4 percent on the
1193	charges for the use of coin-operated amusement machines. The tax
1194	shall be calculated by dividing the gross receipts from such
1195	charges for the applicable reporting period by a divisor,
1196	determined as provided in this subparagraph, to compute gross
1197	taxable sales, and then subtracting gross taxable sales from
1198	gross receipts to arrive at the amount of tax due. For counties
1199	that do not impose a discretionary sales surtax, the divisor is
1200	equal to 1.04; for counties that impose a 0.5 percent
1201	discretionary sales surtax, the divisor is equal to 1.045; for
1202	counties that impose a 1 percent discretionary sales surtax, the
1203	divisor is equal to 1.050; and for counties that impose a 2
1204	percent sales surtax, the divisor is equal to 1.060. If a county
1205	imposes a discretionary sales surtax that is not listed in this
1206	subparagraph, the department shall make the applicable divisor
1207	available in an electronic format or otherwise. Additional
1208	divisors shall bear the same mathematical relationship to the
1209	next higher and next lower divisors as the new surtax rate bears
1210	to the next higher and next lower surtax rates for which
1211	divisors have been established. When a machine is activated by a
1212	slug, token, coupon, or any similar device which has been
1213	purchased, the tax is on the price paid by the user of the
1214	device for such device.
1215	2.  As used in this paragraph, the term "operator" means
1216	any person who possesses a coin-operated amusement machine for
1217	the purpose of generating sales through that machine and who is
1218	responsible for removing the receipts from the machine.
1219	a.  If the owner of the machine is also the operator of it,
1220	he or she shall be liable for payment of the tax without any
1221	deduction for rent or a license fee paid to a location owner for
1222	the use of any real property on which the machine is located.
1223	b.  If the owner or lessee of the machine is also its
1224	operator, he or she shall be liable for payment of the tax on
1225	the purchase or lease of the machine, as well as the tax on
1226	sales generated through the machine.
1227	c.  If the proprietor of the business where the machine is
1228	located does not own the machine, he or she shall be deemed to
1229	be the lessee and operator of the machine and is responsible for
1230	the payment of the tax on sales, unless such responsibility is
1231	otherwise provided for in a written agreement between him or her
1232	and the machine owner.
1233	3.a.  An operator of a coin-operated amusement machine may
1234	not operate or cause to be operated in this state any such
1235	machine until the operator has registered with the department
1236	and has conspicuously displayed an identifying certificate
1237	issued by the department. The identifying certificate shall be
1238	issued by the department upon application from the operator. The
1239	identifying certificate shall include a unique number, and the
1240	certificate shall be permanently marked with the operator's
1241	name, the operator's sales tax number, and the maximum number of
1242	machines to be operated under the certificate. An identifying
1243	certificate shall not be transferred from one operator to
1244	another. The identifying certificate must be conspicuously
1245	displayed on the premises where the coin-operated amusement
1246	machines are being operated.
1247	b.  The operator of the machine must obtain an identifying
1248	certificate before the machine is first operated in the state
1249	and by July 1 of each year thereafter. The annual fee for each
1250	certificate shall be based on the number of machines identified
1251	on the application times $30 and is due and payable upon
1252	application for the identifying device. The application shall
1253	contain the operator's name, sales tax number, business address
1254	where the machines are being operated, and the number of
1255	machines in operation at that place of business by the operator.
1256	No operator may operate more machines than are listed on the
1257	certificate. A new certificate is required if more machines are
1258	being operated at that location than are listed on the
1259	certificate. The fee for the new certificate shall be based on
1260	the number of additional machines identified on the application
1261	form times $30.
1262	c.  A penalty of $250 per machine is imposed on the
1263	operator for failing to properly obtain and display the required
1264	identifying certificate. A penalty of $250 is imposed on the
1265	lessee of any machine placed in a place of business without a
1266	proper current identifying certificate. Such penalties shall
1267	apply in addition to all other applicable taxes, interest, and
1268	penalties.
1269	d.  Operators of coin-operated amusement machines must
1270	obtain a separate sales and use tax certificate of registration
1271	for each county in which such machines are located. One sales
1272	and use tax certificate of registration is sufficient for all of
1273	the operator's machines within a single county.
1274	4.  The provisions of this paragraph do not apply to coin-
1275	operated amusement machines owned and operated by churches or
1276	synagogues.
1277	5.  In addition to any other penalties imposed by this
1278	chapter, a person who knowingly and willfully violates any
1279	provision of this paragraph commits a misdemeanor of the second
1280	degree, punishable as provided in s. 775.082 or s. 775.083.
1281	6.  The department may adopt rules necessary to administer
1282	the provisions of this paragraph.
1283	(i)1.  At the rate of 6 percent on charges for all:
1284	a.  Detective, burglar protection, and other protection
1285	services (NAICS National Numbers 561611, 561612, 561613, and
1286	561621). Any law enforcement officer, as defined in s. 943.10,
1287	who is performing approved duties as determined by his or her
1288	local law enforcement agency in his or her capacity as a law
1289	enforcement officer, and who is subject to the direct and
1290	immediate command of his or her law enforcement agency, and in
1291	the law enforcement officer's uniform as authorized by his or
1292	her law enforcement agency, is performing law enforcement and
1293	public safety services and is not performing detective, burglar
1294	protection, or other protective services, if the law enforcement
1295	officer is performing his or her approved duties in a
1296	geographical area in which the law enforcement officer has
1297	arrest jurisdiction. Such law enforcement and public safety
1298	services are not subject to tax irrespective of whether the duty
1299	is characterized as "extra duty," "off-duty," or "secondary
1300	employment," and irrespective of whether the officer is paid
1301	directly or through the officer's agency by an outside source.
1302	The term "law enforcement officer" includes full-time or part-
1303	time law enforcement officers, and any auxiliary law enforcement
1304	officer, when such auxiliary law enforcement officer is working
1305	under the direct supervision of a full-time or part-time law
1306	enforcement officer.
1307	b.  Nonresidential cleaning, excluding cleaning of the
1308	interiors of transportation equipment, and nonresidential
1309	building pest control services (NAICS National Numbers 561710
1310	and 561720).
1311	2.  As used in this paragraph, "NAICS" means those
1312	classifications contained in the North American Industry
1313	Classification System, as published in 2007 by the Office of
1314	Management and Budget, Executive Office of the President.
1315	3.  Charges for detective, burglar protection, and other
1316	protection security services performed in this state but used
1317	outside this state are exempt from taxation. Charges for
1318	detective, burglar protection, and other protection security
1319	services performed outside this state and used in this state are
1320	subject to tax.
1321	4.  If a transaction involves both the sale or use of a
1322	service taxable under this paragraph and the sale or use of a
1323	service or any other item not taxable under this chapter, the
1324	consideration paid must be separately identified and stated with
1325	respect to the taxable and exempt portions of the transaction or
1326	the entire transaction shall be presumed taxable. The burden
1327	shall be on the seller of the service or the purchaser of the
1328	service, whichever applicable, to overcome this presumption by
1329	providing documentary evidence as to which portion of the
1330	transaction is exempt from tax. The department is authorized to
1331	adjust the amount of consideration identified as the taxable and
1332	exempt portions of the transaction; however, a determination
1333	that the taxable and exempt portions are inaccurately stated and
1334	that the adjustment is applicable must be supported by
1335	substantial competent evidence.
1336	5.  Each seller of services subject to sales tax pursuant
1337	to this paragraph shall maintain a monthly log showing each
1338	transaction for which sales tax was not collected because the
1339	services meet the requirements of subparagraph 3. for out-of-
1340	state use. The log must identify the purchaser's name, location
1341	and mailing address, and federal employer identification number,
1342	if a business, or the social security number, if an individual,
1343	the service sold, the price of the service, the date of sale,
1344	the reason for the exemption, and the sales invoice number. The
1345	monthly log shall be maintained pursuant to the same
1346	requirements and subject to the same penalties imposed for the
1347	keeping of similar records pursuant to this chapter.
1348	(j)1.  Notwithstanding any other provision of this chapter,
1349	there is hereby levied a tax on the sale, use, consumption, or
1350	storage for use in this state of any coin or currency, whether
1351	in circulation or not, when such coin or currency:
1352	a.  Is not legal tender;
1353	b.  If legal tender, is sold, exchanged, or traded at a
1354	rate in excess of its face value; or
1355	c.  Is sold, exchanged, or traded at a rate based on its
1356	precious metal content.
1357	2.  Such tax shall be at a rate of 6 percent of the price
1358	at which the coin or currency is sold, exchanged, or traded,
1359	except that, with respect to a coin or currency which is legal
1360	tender of the United States and which is sold, exchanged, or
1361	traded, such tax shall not be levied.
1362	3.  There are exempt from this tax exchanges of coins or
1363	currency which are in general circulation in, and legal tender
1364	of, one nation for coins or currency which are in general
1365	circulation in, and legal tender of, another nation when
1366	exchanged solely for use as legal tender and at an exchange rate
1367	based on the relative value of each as a medium of exchange.
1368	4.  With respect to any transaction that involves the sale
1369	of coins or currency taxable under this paragraph in which the
1370	taxable amount represented by the sale of such coins or currency
1371	exceeds $500, the entire amount represented by the sale of such
1372	coins or currency is exempt from the tax imposed under this
1373	paragraph. The dealer must maintain proper documentation, as
1374	prescribed by rule of the department, to identify that portion
1375	of a transaction which involves the sale of coins or currency
1376	and is exempt under this subparagraph.
1377	(k)  At the rate of 6 percent of the sales price of each
1378	gallon of diesel fuel not taxed under chapter 206 purchased for
1379	use in a vessel.
1380	(l)  Florists located in this state are liable for sales
1381	tax on sales to retail customers regardless of where or by whom
1382	the items sold are to be delivered. Florists located in this
1383	state are not liable for sales tax on payments received from
1384	other florists for items delivered to customers in this state.
1385	(m)  Operators of game concessions or other concessionaires
1386	who customarily award tangible personal property as prizes may,
1387	in lieu of paying tax on the cost price of such property, pay
1388	tax on 25 percent of the gross receipts from such concession
1389	activity.
1390	(2)  The tax shall be collected by the dealer, as defined
1391	herein, and remitted by the dealer to the state at the time and
1392	in the manner as hereinafter provided.
1393	(3)  The tax so levied is in addition to all other taxes,
1394	whether levied in the form of excise, license, or privilege
1395	taxes, and in addition to all other fees and taxes levied.
1396	(4)  The tax imposed pursuant to this chapter shall be due
1397	and payable according to the brackets set forth in s. 212.12.
1398	(4)(5)  Notwithstanding any other provision of this
1399	chapter, the maximum amount of tax imposed under this chapter
1400	and collected on each sale or use of a boat in this state may
1401	not exceed $18,000.
1402	Section 7.  Section 212.054, Florida Statutes, is amended
1403	to read:
1404	212.054  Discretionary sales surtax; limitations,
1405	administration, and collection.-
1406	(1)  A No general excise tax on sales may not shall be
1407	levied by the governing body of any county unless specifically
1408	authorized in s. 212.055. Any general excise tax on sales
1409	authorized pursuant to said section shall be administered and
1410	collected exclusively as provided in this section.
1411	(2)(a)  The tax imposed by the governing body of any county
1412	authorized to so levy pursuant to s. 212.055 shall be a
1413	discretionary surtax on all transactions occurring in the county
1414	which transactions are subject to the state tax imposed on
1415	sales, use, services, rentals, admissions, and other
1416	transactions by this chapter and communications services as
1417	defined for purposes of chapter 202. The surtax, if levied,
1418	shall be computed as the applicable rate or rates authorized
1419	pursuant to s. 212.055 times the amount of taxable sales and
1420	taxable purchases representing such transactions. If the surtax
1421	is levied on the sale of an item of tangible personal property
1422	or on the sale of a service, the surtax shall be computed by
1423	multiplying the rate imposed by the county within which the sale
1424	occurs by the amount of the taxable sale. The sale of an item of
1425	tangible personal property or the sale of a service is not
1426	subject to the surtax if the property, the service, or the
1427	tangible personal property representing the service is delivered
1428	within a county that does not impose a discretionary sales
1429	surtax.
1430	(b)  However:
1431	1.  The sales amount above $5,000 on a motor vehicle,
1432	aircraft, boat, manufactured home, modular home, or mobile home
1433	is any item of tangible personal property shall not be subject
1434	to the surtax. However, charges for prepaid calling
1435	arrangements, as defined in s. 212.05(1)(e)1.a., shall be
1436	subject to the surtax. For purposes of administering the $5,000
1437	limitation on an item of tangible personal property, if two or
1438	more taxable items of tangible personal property are sold to the
1439	same purchaser at the same time and, under generally accepted
1440	business practice or industry standards or usage, are normally
1441	sold in bulk or are items that, when assembled, comprise a
1442	working unit or part of a working unit, such items must be
1443	considered a single item for purposes of the $5,000 limitation
1444	when supported by a charge ticket, sales slip, invoice, or other
1445	tangible evidence of a single sale or rental.
1446	2.  In the case of utility services covering a period
1447	starting before and ending after the effective date of the
1448	surtax, the rate applies as follows:
1449	a.  In the case of a rate adoption or increase, the new
1450	rate applies to the first billing period starting on or after
1451	the effective date of the surtax adoption or increase.
1452	b.  In the case of a rate decrease or termination, the new
1453	rate applies to bills rendered on or after the effective date of
1454	the rate change billed on or after the effective date of any
1455	such surtax, the entire amount of the charge for utility
1456	services shall be subject to the surtax. In the case of utility
1457	services billed after the last day the surtax is in
1458	entire amount of the charge on said items shall not
1459	to the surtax. "Utility service," as used in this
1460	not include any communications services as defined in chapter
1461	202.
1462	3.  In the case of written contracts which are signed prior
1463	to the effective date of any such surtax for the construction of
1464	improvements to real property or for remodeling of existing
1465	structures, the surtax shall be paid by the contractor
1466	responsible for the performance of the contract. However, the
1467	contractor may apply for one refund of any such surtax paid on
1468	materials necessary for the completion of the contract. Any
1469	application for refund shall be made no later than 15 months
1470	following initial imposition of the surtax in that county. The
1471	application for refund shall be in the manner prescribed by the
1472	department by rule. A complete application shall include proof
1473	of the written contract and of payment of the surtax. The
1474	application shall contain a sworn statement, signed by the
1475	applicant or its representative, attesting to the validity of
1476	the application. The department shall, within 30 days after
1477	approval of a complete application, certify to the county
1478	information necessary for issuance of a refund to the applicant.
1479	Counties are hereby authorized to issue refunds for this purpose
1480	and shall set aside from the proceeds of the surtax a sum
1481	sufficient to pay any refund lawfully due. Any person who
1482	fraudulently obtains or attempts to obtain a refund pursuant to
1483	this subparagraph, in addition to being liable for repayment of
1484	any refund fraudulently obtained plus a mandatory penalty of 100
1485	percent of the refund, is guilty of a felony of the third
1486	degree, punishable as provided in s. 775.082, s. 775.083, or s.
1487	775.084.
1488	4.  In the case of any vessel, railroad, or motor vehicle
1489	common carrier entitled to partial exemption from tax imposed
1490	under this chapter pursuant to s. 212.08(4), (8), or (9), the
1491	basis for imposition of surtax shall be the same as provided in
1492	s. 212.08 and the ratio shall be applied each month to total
1493	purchases in this state of property qualified for proration
1494	which is delivered or sold in the taxing county to establish the
1495	portion used and consumed in intracounty movement and subject to
1496	surtax.
1497	(3)  Except as otherwise provided in this section, a surtax
1498	applies to a retail sale, lease, or rental of tangible personal
1499	property, a digital good, or a service when, under s.
1500	212.06(17), the transaction occurs in a county that imposes a
1501	surtax under s. 212.055.
1502	(4)(3)  To determine whether a transaction occurs in a
1503	county imposing a surtax, the following provisions apply For the
1504	purpose of this section, a transaction shall be deemed to have
1505	occurred in a county imposing the surtax when:
1506	(a)1.  The retail sale of a modular or manufactured home,
1507	not including a mobile home, occurs in the county to which the
1508	house is delivered includes an item of tangible personal
1509	property, a service, or tangible personal property representing
1510	a service, and the item of tangible personal property, the
1511	service, or the tangible personal property representing the
1512	service is delivered within the county. If there is no
1513	reasonable evidence of delivery of a service, the sale of a
1514	service is deemed to occur in the county in which the purchaser
1515	accepts the bill of sale.
1516	(b)2.  The retail sale, excluding a lease or rental, of any
1517	motor vehicle that does not qualify as transportation equipment,
1518	as defined in s. 212.06(17)(g), or the retail sale of a of any
1519	motor vehicle or mobile home of a class or type that which is
1520	required to be registered in this state or in any other state is
1521	shall be deemed to occur have occurred only in the county
1522	identified from as the residence address of the purchaser on the
1523	registration or title document for the such property.
1524	(c)(b)  Admission charged for an event occurs The event for
1525	which an admission is charged is located in the county in which
1526	the event is held.
1527	(d)(c)  A lease or rental of real property occurs in the
1528	county in which the real property is located. The consumer of
1529	utility services is located in the county.
1530	(e)(d)1.  The retail sale, excluding a lease or rental, of
1531	any aircraft that does not qualify as transportation equipment,
1532	as defined in s. 212.06(17)(g), or of any boat of a class or
1533	type that is required to be registered, licensed, titled, or
1534	documented in this state or by the United States Government
1535	occurs in the county to which the aircraft or boat is delivered.
1536	2.  The user of any aircraft or boat of a class or type
1537	that which is required to be registered, licensed, titled, or
1538	documented in this state or by the United States Government
1539	imported into the county for use, consumption, distribution, or
1540	storage to be used or consumed occurs in the county in which the
1541	user is located in the county.
1542	3.2.  However, it shall be presumed that such items used
1543	outside the county imposing the surtax for 6 months or longer
1544	before being imported into the county were not purchased for use
1545	in the county, except as provided in s. 212.06(8)(b).
1546	4.3.  This paragraph does not apply to the use or
1547	consumption of items upon which a like tax of equal or greater
1548	amount has been lawfully imposed and paid outside the county.
1549	(f)(e)  The purchase purchaser of any motor vehicle or
1550	mobile home of a class or type that which is required to be
1551	registered in this state occurs in the county identified from
1552	the residential address of the purchaser is a resident of the
1553	taxing county as determined by the address appearing on or to be
1554	reflected on the registration document for the such property.
1555	(g)(f)1.  The use, consumption, distribution, or storage of
1556	a Any motor vehicle or mobile home of a class or type that which
1557	is required to be registered in this state and that is imported
1558	from another state occurs in the county to which it is imported
1559	into the taxing county by a user residing therein for the
1560	purpose of use, consumption, distribution, or storage in the
1561	taxing county.
1562	2.  However, it shall be presumed that such items used
1563	outside the taxing county for 6 months or longer before being
1564	imported into the county were not purchased for use in the
1565	county.
1566	(g)  The real property which is leased or rented is located
1567	in the county.
1568	(h)  A The transient rental transaction occurs in the
1569	county in which the rental property is located.
1570	(i)  The delivery of any aircraft or boat of a class or
1571	type which is required to be registered, licensed, titled, or
1572	documented in this state or by the United States Government is
1573	to a location in the county. However, this paragraph does not
1574	apply to the use or consumption of items upon which a like tax
1575	of equal or greater amount has been lawfully imposed and paid
1576	outside the county.
1577	(i)(j)  A transaction occurs in a county imposing the
1578	surtax if the dealer owing a use tax on purchases or leases is
1579	located in that the county.
1580	(k)  The delivery of tangible personal property other than
1581	that described in paragraph (d), paragraph (e), or paragraph (f)
1582	is made to a location outside the county, but the property is
1583	brought into the county within 6 months after delivery, in which
1584	event, the owner must pay the surtax as a use tax.
1585	(j)(l)  The use of a coin-operated amusement or vending
1586	machine occurs is located in the county in which the machine is
1587	located.
1588	(k)(m)  An The florist taking the original order to sell
1589	tangible personal property taken by a florist occurs is located
1590	in the county in which the florist taking the order is located,
1591	notwithstanding any other provision of this section.
1592	(5)(4)(a)  The department shall administer, collect, and
1593	enforce the tax authorized under s. 212.055 pursuant to the same
1594	procedures used in the administration, collection, and
1595	enforcement of the general state sales tax imposed under the
1596	provisions of this chapter, except as provided in this section.
1597	The provisions of this chapter regarding interest and penalties
1598	on delinquent taxes shall apply to the surtax. Discretionary
1599	sales surtaxes shall not be included in the computation of
1600	estimated taxes pursuant to s. 212.11. Notwithstanding any other
1601	provision of law, a dealer need not separately state the amount
1602	of the surtax on the charge ticket, sales slip, invoice, or
1603	other tangible evidence of sale. For the purposes of this
1604	section and s. 212.055, the "proceeds" of any surtax means all
1605	funds collected and received by the department pursuant to a
1606	specific authorization and levy under s. 212.055, including any
1607	interest and penalties on delinquent surtaxes.
1608	(b)  The proceeds of a discretionary sales surtax collected
1609	by the selling dealer located in a county imposing the surtax
1610	shall be returned, less the cost of administration, to the
1611	county where the selling dealer is located. The proceeds shall
1612	be transferred to the Discretionary Sales Surtax Clearing Trust
1613	Fund. A separate account shall be established in the trust fund
1614	for each county imposing a discretionary surtax. The amount
1615	deducted for the costs of administration may not exceed 3
1616	percent of the total revenue generated for all counties levying
1617	a surtax authorized in s. 212.055. The amount deducted for the
1618	costs of administration may be used only for costs that are
1619	solely and directly attributable to the surtax. The total cost
1620	of administration shall be prorated among those counties levying
1621	the surtax on the basis of the amount collected for a particular
1622	county to the total amount collected for all counties. The
1623	department shall distribute the moneys in the trust fund to the
1624	appropriate counties each month, unless otherwise provided in s.
1625	212.055.
1626	(c)1.  Any dealer located in a county that does not impose
1627	a discretionary sales surtax but who collects the surtax due to
1628	sales of tangible personal property or services delivered
1629	outside the county shall remit monthly the proceeds of the
1630	surtax to the department to be deposited into an account in the
1631	Discretionary Sales Surtax Clearing Trust Fund which is separate
1632	from the county surtax collection accounts. The department shall
1633	distribute funds in this account using a distribution factor
1634	determined for each county that levies a surtax and multiplied
1635	by the amount of funds in the account and available for
1636	distribution. The distribution factor for each county equals the
1637	product of:
1638	a.  The county's latest official population determined
1639	pursuant to s. 186.901;
1640	b.  The county's rate of surtax; and
1641	c.  The number of months the county has levied a surtax
1642	during the most recent distribution period;
1643
1644	divided by the sum of all such products of the counties levying
1645	the surtax during the most recent distribution period.
1646	2.  The department shall compute distribution factors for
1647	eligible counties once each quarter and make appropriate
1648	quarterly distributions.
1649	3.  A county that fails to timely provide the information
1650	required by this section to the department authorizes the
1651	department, by such action, to use the best information
1652	available to it in distributing surtax revenues to the county.
1653	If this information is unavailable to the department, the
1654	department may partially or entirely disqualify the county from
1655	receiving surtax revenues under this paragraph. A county that
1656	fails to provide timely information waives its right to
1657	challenge the department's determination of the county's share,
1658	if any, of revenues provided under this paragraph.
1659	(5)  No discretionary sales surtax or increase or decrease
1660	in the rate of any discretionary sales surtax shall take effect
1661	on a date other than January 1. No discretionary sales surtax
1662	shall terminate on a day other than December 31.
1663	(6)  The governing body of any county levying a
1664	discretionary sales surtax shall enact an ordinance levying the
1665	surtax in accordance with the procedures described in s.
1666	125.66(2).
1667	(7)(a)  Any adoption, repeal, or rate change of the surtax
1668	by the governing body of any county levying a discretionary
1669	sales surtax or the school board of any county levying the
1670	school capital outlay surtax authorized by s. 212.055(6) is
1671	effective on April 1. A county or school board adopting,
1672	repealing, or changing the rate of such surtax shall notify the
1673	department within 10 days after final adoption by ordinance or
1674	referendum of an adoption, repeal, imposition, termination, or
1675	rate change of the surtax, but no later than October 20
1676	immediately preceding such April 1 November 16 prior to the
1677	effective date. The notice must specify the time period during
1678	which the surtax will be in effect and the rate and must include
1679	a copy of the ordinance and such other information as the
1680	department requires by rule. Failure to timely provide such
1681	notification to the department shall result in the delay of the
1682	effective date for a period of 1 year.
1683	(b)  In addition to the notification required by paragraph
1684	(a), the governing body of any county proposing to levy a
1685	discretionary sales surtax or the school board of any county
1686	proposing to levy the school capital outlay surtax authorized by
1687	s. 212.055(6) shall notify the department by October 1 if the
1688	referendum or consideration of the ordinance that would result
1689	in imposition, termination, or rate change of the surtax is
1690	scheduled to occur on or after October 1 of that year. Failure
1691	to timely provide such notification to the department shall
1692	result in the delay of the effective date for a period of 1
1693	year.
1694	(c)  The department shall provide notice of the adoption,
1695	repeal, or rate change of the surtax to affected sellers by
1696	February 1 immediately preceding the April 1 effective date.
1697	(d)  Notwithstanding the date set in an ordinance for the
1698	termination of a surtax, a surtax terminates only on March 31. A
1699	surtax imposed before January 1, 2012, for which an ordinance
1700	provides a different termination date, also terminates on the
1701	March 31 following the termination date established in the
1702	ordinance.
1703	(8)  With respect to any motor vehicle or mobile home of a
1704	class or type which is required to be registered in this state,
1705	the tax due on a transaction occurring in the taxing county as
1706	herein provided shall be collected from the purchaser or user
1707	incident to the titling and registration of such property,
1708	irrespective of whether such titling or registration occurs in
1709	the taxing county.
1710	(9)  The department may certify vendor databases, and shall
1711	purchase or otherwise make available a database or databases,
1712	singly or in combination, which describe boundary changes for
1713	all taxing jurisdictions, including a description of the change
1714	and the effective date of a boundary change; provide all sales
1715	and use tax rates by jurisdiction; assign to each five-digit and
1716	nine-digit zip code the proper rate and jurisdiction and apply
1717	the lowest combined rate imposed in the zip code area, if the
1718	area includes more than one tax rate in any level of taxing
1719	jurisdiction; and use address-based boundary database records
1720	for assigning taxing jurisdictions and associated tax rates.
1721	(a)  A seller or certified service provider that collects
1722	and remits the state tax and any local tax imposed by this
1723	chapter shall be held harmless from any tax, interest, and
1724	penalties due solely as a result of relying on erroneous data on
1725	tax rates, boundaries, or taxing jurisdiction assignments
1726	provided by the state if the seller or certified service
1727	provider exercises due diligence in applying one or more of the
1728	following methods to determine the taxing jurisdiction and tax
1729	rate for a transaction:
1730	1.  Employing an electronic database provided by the
1731	department under this subsection; or
1732	2.  Employing a state-certified database.
1733	(b)  If a seller or certified service provider is unable to
1734	determine the applicable rate and jurisdiction using an address-
1735	based database record after exercising due diligence, the seller
1736	or certified service provider may apply the nine-digit zip code
1737	designation applicable to a purchaser.
1738	(c)  If a nine-digit zip code designation is not available
1739	for a street address or if a seller or certified service
1740	provider is unable to determine the nine-digit zip code
1741	designation applicable to a purchase after exercising due
1742	diligence to determine the designation, the seller or certified
1743	service provider may apply the rate for the five-digit zip code
1744	area.
1745	(d)  There is a rebuttable presumption that a seller or
1746	certified service provider has exercised due diligence if the
1747	seller or certified service provider has attempted to determine
1748	the tax rate and jurisdiction by using state-certified software
1749	that makes this assignment from the address and zip code
1750	information applicable to the purchase.
1751	(e)  There is a rebuttable presumption that a seller or
1752	certified service provider has exercised due diligence if the
1753	seller or certified service provider has attempted to determine
1754	the nine-digit zip code designation by using state-certified
1755	software that makes this designation from the street address and
1756	the five-digit zip code applicable to a purchase.
1757	(f)  If a seller or certified service provider does not use
1758	one of the methods specified in paragraph (a), the seller or
1759	certified service provider may be held liable to the department
1760	for tax, interest, and penalties that are due for charging and
1761	collecting the incorrect amount of tax.
1762	(10)  A purchaser shall be held harmless from tax,
1763	interest, and penalties for having failed to pay the correct
1764	amount of sales or use tax due solely as a result of any of the
1765	following circumstances:
1766	(a)  The seller or certified service provider relied on
1767	erroneous data on tax rates, boundaries, or taxing jurisdiction
1768	assignments provided by the department;
1769	(b)  A purchaser holding a direct-pay permit relied on
1770	erroneous data on tax rates, boundaries, or taxing jurisdiction
1771	assignments provided by the department; or
1772	(c)  A purchaser relied on erroneous data supplied in a
1773	database described in paragraph (9)(a).
1774	(11)  A seller is not liable for failing to collect tax at
1775	the new tax rate if:
1776	(a)  The new rate takes effect within 30 days after the new
1777	rate is enacted;
1778	(b)  The seller collected the tax at the preceding rate;
1779	(c)  The seller's failure to collect the tax at the new
1780	rate does not extend beyond 30 days after the enactment of the
1781	new rate; and
1782	(d)  The seller did not fraudulently fail to collect at the
1783	new rate or solicit purchasers based on the preceding rate.
1784	Section 8.  Paragraph (c) of subsection (2) and subsections
1785	(3) and (5) of section 212.06, Florida Statutes, are amended,
1786	and subsection (17) is added to that section, to read:
1787	212.06  Sales, storage, use tax; collectible from dealers;
1788	"dealer" defined; dealers to collect from purchasers;
1789	legislative intent as to scope of tax.-
1790	(2)
1791	(c)  The term "dealer" is further defined to mean every
1792	person, as used in this chapter, who sells at retail or who
1793	offers for sale at retail, or who has in his or her possession
1794	for sale at retail; or for use, consumption, or distribution; or
1795	for storage to be used or consumed in this state, tangible
1796	personal property as defined herein, including a retailer who
1797	transacts a mail order sale.
1798	(3)(a)  Except as provided in paragraph (b), every dealer
1799	making sales, whether within or outside the state, of tangible
1800	personal property for distribution, storage, or use or other
1801	consumption, in this state, shall, at the time of making sales,
1802	collect the tax imposed by this chapter from the purchaser.
1803	(b)1.  Notwithstanding subsection (17), a purchaser of
1804	direct mail which is not a holder of a direct-pay permit shall
1805	provide to the seller in conjunction with the purchase a direct-
1806	mail form or information to show the jurisdictions to which the
1807	direct mail is delivered to recipients.
1808	2.  Upon receipt of information from the purchaser showing
1809	the jurisdictions to which the direct mail is delivered to
1810	recipients, the seller shall collect the tax according to the
1811	delivery information provided by the purchaser. In the absence
1812	of bad faith, the seller is relieved of any further obligation
1813	to collect tax on any transaction for which the seller has
1814	collected tax pursuant to the delivery information provided by
1815	the purchaser.
1816	3.  If the purchaser of direct mail does not have a direct-
1817	pay permit and does not provide the seller with a direct-mail
1818	form or delivery information as required by subparagraph 1., the
1819	seller shall collect the tax according to subparagraph (17)(d)5.
1820	This paragraph does not limit a purchaser's obligation to remit
1821	sales or use tax to any state to which the direct mail is
1822	delivered.
1823	4.  If a purchaser of direct mail provides the seller with
1824	documentation of direct-pay authority, the purchaser is not
1825	required to provide a direct-mail form or delivery information
1826	to the seller. A purchaser of printed materials shall have sole
1827	responsibility for the taxes imposed by this chapter on those
1828	materials when the printer of the materials delivers them to the
1829	United States Postal Service for mailing to persons other than
1830	the purchaser located within and outside this state. Printers of
1831	materials delivered by mail to persons other than the purchaser
1832	located within and outside this state shall have no obligation
1833	or responsibility for the payment or collection of any taxes
1834	imposed under this chapter on those materials. However, printers
1835	are obligated to collect the taxes imposed by this chapter on
1836	printed materials when all, or substantially all, of the
1837	materials will be mailed to persons located within this state.
1838	For purposes of the printer's tax collection obligation, there
1839	is a rebuttable presumption that all materials printed at a
1840	facility are mailed to persons located within the same state as
1841	that in which the facility is located. A certificate provided by
1842	the purchaser to the printer concerning the delivery of the
1843	printed materials for that purchase or all purchases shall be
1844	sufficient for purposes of rebutting the presumption created
1845	herein.
1846	5.2.  The Department of Revenue is authorized to adopt
1847	rules and forms to implement the provisions of this paragraph.
1848	(5)(a)1.  Except as provided in subparagraph 2., It is not
1849	the intention of This chapter does not to levy a tax upon
1850	tangible personal property imported, produced, or manufactured
1851	in this state for export:
1852	1.  If, provided that tangible personal property may not be
1853	considered as being imported, produced, or manufactured for
1854	export unless the importer, producer, or manufacturer:
1855	a.  Delivers the tangible personal property same to a
1856	licensed exporter for exporting or to a common carrier for
1857	shipment outside the state or mails the same by United States
1858	mail to a destination outside the state; or, in the case of
1859	aircraft being exported under their own power to a destination
1860	outside the continental limits of the United States, by
1861	submission
1862	b.  Submits to the department of a duly signed and
1863	validated United States customs declaration, showing the
1864	departure of an the aircraft from the continental United States
1865	and; and further with respect to aircraft, the canceled United
1866	States registry of the said aircraft for an aircraft that is
1867	exported under its own power to a destination outside of the
1868	continental United States; or in the case of
1869	c.  Submits documentation as required by rule to the
1870	department showing the departure of an aircraft of foreign
1871	registry from the continental United States on which parts and
1872	equipment have been installed on aircraft of foreign registry,
1873	by submission to the department of documentation, the extent of
1874	which shall be provided by rule, showing the departure of the
1875	aircraft from the continental United States; or nor is it the
1876	intention of this chapter to levy a tax on any sale which
1877	2.  If the state is prohibited from taxing the sale under
1878	the Constitution or laws of the United States.
1879
1880	Every retail sale made to a person physically present at the
1881	time of sale shall be presumed to have been delivered in this
1882	state.
1883	2.a.  Notwithstanding subparagraph 1., a tax is levied on
1884	each sale of tangible personal property to be transported to a
1885	cooperating state as defined in sub-subparagraph c., at the rate
1886	specified in sub-subparagraph d. However, a Florida dealer will
1887	be relieved from the requirements of collecting taxes pursuant
1888	to this subparagraph if the Florida dealer obtains from the
1889	purchaser an affidavit setting forth the purchaser's name,
1890	address, state taxpayer identification number, and a statement
1891	that the purchaser is aware of his or her state's use tax laws,
1892	is a registered dealer in Florida or another state, or is
1893	purchasing the tangible personal property for resale or is
1894	otherwise not required to pay the tax on the transaction. The
1895	department may, by rule, provide a form to be used for the
1896	purposes set forth herein.
1897	b.  For purposes of this subparagraph, "a cooperating
1898	state" is one determined by the executive director of the
1899	department to cooperate satisfactorily with this state in
1900	collecting taxes on mail order sales. No state shall be so
1901	determined unless it meets all the following minimum
1902	requirements:
1903	(I)  It levies and collects taxes on mail order sales of
1904	property transported from that state to persons in this state,
1905	as described in s. 212.0596, upon request of the department.
1906	(II)  The tax so collected shall be at the rate specified
1907	in s. 212.05, not including any local option or tourist or
1908	convention development taxes collected pursuant to s. 125.0104
1909	or this chapter.
1910	(III)  Such state agrees to remit to the department all
1911	taxes so collected no later than 30 days from the last day of
1912	the calendar quarter following their collection.
1913	(IV)  Such state authorizes the department to audit dealers
1914	within its jurisdiction who make mail order sales that are the
1915	subject of s. 212.0596, or makes arrangements deemed adequate by
1916	the department for auditing them with its own personnel.
1917	(V)  Such state agrees to provide to the department records
1918	obtained by it from retailers or dealers in such state showing
1919	delivery of tangible personal property into this state upon
1920	which no sales or use tax has been paid in a manner similar to
1921	that provided in sub-subparagraph g.
1922	c.  For purposes of this subparagraph, "sales of tangible
1923	personal property to be transported to a cooperating state"
1924	means mail order sales to a person who is in the cooperating
1925	state at the time the order is executed, from a dealer who
1926	receives that order in this state.
1927	d.  The tax levied by sub-subparagraph a. shall be at the
1928	rate at which such a sale would have been taxed pursuant to the
1929	cooperating state's tax laws if consummated in the cooperating
1930	state by a dealer and a purchaser, both of whom were physically
1931	present in that state at the time of the sale.
1932	e.  The tax levied by sub-subparagraph a., when collected,
1933	shall be held in the State Treasury in trust for the benefit of
1934	the cooperating state and shall be paid to it at a time agreed
1935	upon between the department, acting for this state, and the
1936	cooperating state or the department or agency designated by it
1937	to act for it; however, such payment shall in no event be made
1938	later than 30 days from the last day of the calendar quarter
1939	after the tax was collected. Funds held in trust for the benefit
1940	of a cooperating state shall not be subject to the service
1941	charges imposed by s. 215.20.
1942	f.  The department is authorized to perform such acts and
1943	to provide such cooperation to a cooperating state with
1944	reference to the tax levied by sub-subparagraph a. as is
1945	required of the cooperating state by sub-subparagraph b.
1946	g.  In furtherance of this act, dealers selling tangible
1947	personal property for delivery in another state shall make
1948	available to the department, upon request of the department,
1949	records of all tangible personal property so sold. Such records
1950	shall include a description of the property, the name and
1951	address of the purchaser, the name and address of the person to
1952	whom the property was sent, the purchase price of the property,
1953	information regarding whether sales tax was paid in this state
1954	on the purchase price, and such other information as the
1955	department may by rule prescribe.
1956	(b)1.  Notwithstanding the provisions of paragraph (a), it
1957	is not the intention of this chapter to levy a tax on the sale
1958	of tangible personal property to a nonresident dealer who does
1959	not hold a Florida sales tax registration, provided such
1960	nonresident dealer furnishes the seller a statement declaring
1961	that the tangible personal property will be transported outside
1962	this state by the nonresident dealer for resale and for no other
1963	purpose. The statement shall include, but not be limited to, the
1964	nonresident dealer's name, address, applicable passport or visa
1965	number, arrival-departure card number, and evidence of authority
1966	to do business in the nonresident dealer's home state or
1967	country, such as his or her business name and address,
1968	occupational license number, if applicable, or any other
1969	suitable requirement. The statement shall be signed by the
1970	nonresident dealer and shall include the following sentence:
1971	"Under penalties of perjury, I declare that I have read the
1972	foregoing, and the facts alleged are true to the best of my
1973	knowledge and belief."
1974	2.  The burden of proof of subparagraph 1. rests with the
1975	seller, who must retain the proper documentation to support the
1976	exempt sale. The exempt transaction is subject to verification
1977	by the department.
1978	(c)  Notwithstanding the provisions of paragraph (a), it is
1979	not the intention of this chapter to levy a tax on the sale by a
1980	printer to a nonresident print purchaser of material printed by
1981	that printer for that nonresident print purchaser when the print
1982	purchaser does not furnish the printer a resale certificate
1983	containing a sales tax registration number but does furnish to
1984	the printer a statement declaring that such material will be
1985	resold by the nonresident print purchaser.
1986	(17)  This subsection shall be used to determine the
1987	location where a transaction occurs for purposes of applying the
1988	tax imposed by this chapter.
1989	(a)  For purposes of this subsection, the terms "receive"
1990	and "receipt" mean:
1991	1.  Taking possession of tangible personal property;
1992	2.  Making first use of services; or
1993	3.  Taking possession or making first use of digital goods,
1994	whichever occurs first.
1995
1996	The terms do not include possession by a shipping company on
1997	behalf of the purchaser.
1998	(b)  For purposes of this subsection, the term "product"
1999	means tangible personal property, a digital good, or a service.
2000	(c)  This section does not apply to sales or use taxes
2001	levied on:
2002	1.  The retail sale or transfer of a boat, modular home,
2003	manufactured home, or mobile home.
2004	2.  The retail sale, excluding a lease or rental, of a
2005	motor vehicle or aircraft that does not qualify as
2006	transportation equipment, as defined in paragraph (g). The lease
2007	or rental of these items shall be deemed to have occurred in
2008	accordance with paragraph (f).
2009	3.  The retail sale of tangible personal property by a
2010	florist.
2011
2012	Such retail sales are deemed to take place at the location
2013	determined under s. 212.054(4).
2014	(d)  The retail sale of a product, excluding a lease or
2015	rental, shall be deemed to take place:
2016	1.  When the product is received by the purchaser at a
2017	business location of the seller, at that business location;
2018	2.  When the product is not received by the purchaser at a
2019	business location of the seller, at the location of receipt by
2020	the purchaser, or the purchaser's donee, designated as such by
2021	the purchaser, including the location indicated by instructions
2022	for delivery to the purchaser or donee, known to the seller;
2023	3.  When subparagraphs 1. and 2. do not apply, at the
2024	location indicated by an address for the purchaser which is
2025	available from the business records of the seller which are
2026	maintained in the ordinary course of the seller's business, if
2027	use of this address does not constitute bad faith;
2028	4.  When subparagraphs 1., 2., and 3. do not apply, at the
2029	location indicated by an address for the purchaser obtained
2030	during the consummation of the sale, including the address of a
2031	purchaser's payment instrument, if no other address is
2032	available, if use of this address does not constitute bad faith;
2033	or
2034	5.  When subparagraphs 1., 2., 3., and 4. do not apply,
2035	including when the seller is without sufficient information to
2036	apply the previous subparagraphs, at the address from which
2037	tangible personal property was shipped, from which the digital
2038	good or the computer software delivered electronically was first
2039	available for transmission by the seller, or from which the
2040	service was provided, disregarding any location that merely
2041	provided the digital transfer of the product sold.
2042	(e)  The lease or rental of tangible personal property,
2043	other than property identified in paragraphs (f) and (g), shall
2044	be deemed to have occurred as follows:
2045	1.  For a lease or rental that requires recurring periodic
2046	payments, the first periodic payment is deemed to take place in
2047	accordance with paragraph (d), notwithstanding the exclusion of
2048	lease or rental in paragraph (d). Subsequent periodic payments
2049	are deemed to have occurred at the primary property location for
2050	each period covered by the payment. The primary property
2051	location is determined by an address for the property provided
2052	by the lessee which is available to the lessor from its records
2053	maintained in the ordinary course of business, if use of this
2054	address does not constitute bad faith. The property location is
2055	not altered by intermittent use of the property at different
2056	locations, such as use of business property that accompanies
2057	employees on business trips and service calls.
2058	2.  For a lease or rental that does not require recurring
2059	periodic payments, the payment is deemed to take place in
2060	accordance with paragraph (d), notwithstanding the exclusion of
2061	a lease or rental in paragraph (d).
2062	3.  This paragraph does not affect the imposition or
2063	computation of sales or use tax on leases or rentals based on a
2064	lump sum or accelerated basis or on the acquisition of property
2065	for lease.
2066	(f)  The lease or rental of a motor vehicle or aircraft
2067	that does not qualify as transportation equipment, as defined in
2068	paragraph (g), shall be sourced as follows:
2069	1.  For a lease or rental that requires recurring periodic
2070	payments, each periodic payment is deemed to take place at the
2071	primary property location. The primary property location shall
2072	be determined by an address for the property provided by the
2073	lessee which is available to the lessor from its records
2074	maintained in the ordinary course of business, if use of this
2075	address does not constitute bad faith. This location may not be
2076	altered by intermittent use at different locations.
2077	2.  For a lease or rental that does not require recurring
2078	periodic payments, the payment is deemed to take place in
2079	accordance with paragraph (d), notwithstanding the exclusion of
2080	a lease or rental in paragraph (d).
2081	3.  This paragraph does not affect the imposition or
2082	computation of sales or use tax on leases or rentals based on a
2083	lump sum or accelerated basis or on the acquisition of property
2084	for lease.
2085	(g)  The retail sale, including a lease or rental, of
2086	transportation equipment shall be deemed to take place in
2087	accordance with paragraph (d), notwithstanding the exclusion of
2088	a lease or rental in paragraph (d). The term "transportation
2089	equipment" means:
2090	1.  Locomotives and rail cars that are used for the
2091	carriage of persons or property in interstate commerce;
2092	2.  Trucks and truck tractors with a gross vehicle weight
2093	rating (GVWR) of 10,001 pounds or greater, trailers,
2094	semitrailers, or passenger buses that are registered through the
2095	International Registration Plan and operated under authority of
2096	a carrier authorized and certificated by the United States
2097	Department of Transportation or another federal authority to
2098	engage in the carriage of persons or property in interstate
2099	commerce;
2100	3.  Aircraft that are operated by air carriers authorized
2101	and certificated by the United States Department of
2102	Transportation or another federal or a foreign authority to
2103	engage in the carriage of persons or property in interstate or
2104	foreign commerce; or
2105	4.  Containers designed for use on and component parts
2106	attached or secured on the items set forth in subparagraphs 1.-
2107	3.
2108	Section 9.  Paragraph (c) of subsection (1) of section
2109	212.07, Florida Statutes, is amended, and subsection (10) is
2110	added that section, to read:
2111	212.07  Sales, storage, use tax; tax added to purchase
2112	price; dealer not to absorb; liability of purchasers who cannot
2113	prove payment of the tax; penalties; general exemptions.-
2114	(1)
2115	(c)  Unless the purchaser of tangible personal property
2116	that is incorporated into tangible personal property
2117	manufactured, produced, compounded, processed, or fabricated for
2118	one's own use and subject to the tax imposed under s.
2119	212.06(1)(b) or is purchased for export under s. 212.06(5)(a)1.
2120	extends a certificate in compliance with the rules of the
2121	department, the dealer shall himself or herself be liable for
2122	and pay the tax.
2123	(10)(a)  The executive director is authorized to maintain
2124	and publish a taxability matrix in a downloadable format that
2125	has been approved by the governing board of the Streamlined
2126	Sales and Use Tax Agreement.
2127	(b)  The state shall provide notice of changes to the
2128	taxability of the products or services listed in the taxability
2129	matrix.
2130	(c)  A seller or certified service provider who collects
2131	and remits the state and local tax imposed by this chapter shall
2132	be held harmless from tax, interest, and penalties for having
2133	charged and collected the incorrect amount of sales or use tax
2134	due solely as a result of relying on erroneous data provided by
2135	the state in the taxability matrix.
2136	(d)  A purchaser shall be held harmless from penalties for
2137	having failed to pay the correct amount of sales or use tax due
2138	solely as a result of any of the following circumstances:
2139	1.  The seller or certified service provider relied on
2140	erroneous data provided by the state in the taxability matrix
2141	completed by the state;
2142	2.  A purchaser relied on erroneous data provided by the
2143	state in the taxability matrix completed by the state; or
2144	3.  A purchaser holding a direct-pay permit relied on
2145	erroneous data provided by the state in the taxability matrix
2146	completed by the state.
2147	(e)  A purchaser shall be held harmless from tax and
2148	interest for having failed to pay the correct amount of sales or
2149	use tax due solely as a result of the state's erroneous
2150	classification in the taxability matrix of terms included in the
2151	library of definitions as "taxable" or "exempt," "included in
2152	sales price" or "excluded from sales price," or "included in the
2153	definition" or "excluded from the definition."
2154	Section 10.  Subsections (1) and (2) and paragraphs (b) and
2155	(c) of subsection (17) of section 212.08, Florida Statutes, are
2156	amended to read:
2157	212.08  Sales, rental, use, consumption, distribution, and
2158	storage tax; specified exemptions.-The sale at retail, the
2159	rental, the use, the consumption, the distribution, and the
2160	storage to be used or consumed in this state of the following
2161	are hereby specifically exempt from the tax imposed by this
2162	chapter.
2163	(1)  EXEMPTIONS; GENERAL GROCERIES.-
2164	(a)  Food and food ingredients products for human
2165	consumption are exempt from the tax imposed by this chapter.
2166	(b)  For the purpose of this chapter, as used in this
2167	subsection, the term "food and food ingredients products" means
2168	substances, whether in liquid, concentrated, solid, frozen,
2169	dried, or dehydrated form, which are sold for ingestion or
2170	chewing by humans and are consumed for their taste or
2171	nutritional value edible commodities, whether processed, cooked,
2172	raw, canned, or in any other form, which are generally regarded
2173	as food. This includes, but is not limited to, all of the
2174	following:
2175	1.  Cereals and cereal products, baked goods,
2176	oleomargarine, meat and meat products, fish and seafood
2177	products, frozen foods and dinners, poultry, eggs and egg
2178	products, vegetables and vegetable products, fruit and fruit
2179	products, spices, salt, sugar and sugar products, milk and dairy
2180	products, and products intended to be mixed with milk.
2181	2.  Natural fruit or vegetable juices or their concentrates
2182	or reconstituted natural concentrated fruit or vegetable juices,
2183	whether frozen or unfrozen, dehydrated, powdered, granulated,
2184	sweetened or unsweetened, seasoned with salt or spice, or
2185	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2186	unless it is sold in a liquid form.
2187	1.3.  Bakery products sold by bakeries, pastry shops, or
2188	like establishments, if sold without eating utensils. For
2189	purposes of this subparagraph, bakery products include bread,
2190	rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
2191	danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and
2192	tortillas that do not have eating facilities.
2193	2.  Dietary supplements. The term "dietary supplements"
2194	means any product, other than tobacco, intended to supplement
2195	the diet which contains one or more of the following dietary
2196	ingredients: a vitamin; a mineral; an herb or other botanical;
2197	an amino acid; a dietary substance for use by humans to
2198	supplement the diet by increasing the total dietary intake; or a
2199	concentrate, metabolite, constituent, extract, or combination of
2200	any ingredient described in this subparagraph which is intended
2201	for ingestion in tablet, capsule, powder, softgel, gelcap, or
2202	liquid form or, if not intended for ingestion in such a form, is
2203	not represented as conventional food and is not represented for
2204	use as a sole item of a meal or of the diet, and which is
2205	required to be labeled as a dietary supplement, identifiable by
2206	the supplemental facts panel found on the label and as required
2207	pursuant to 21 C.F.R. s. 101.36.
2208	(c)  The exemption provided by this subsection does not
2209	apply to:
2210	1.  Food products sold as meals for consumption on or off
2211	the premises of the dealer.
2212	2.  Food products furnished, prepared, or served for
2213	consumption at tables, chairs, or counters or from trays,
2214	glasses, dishes, or other tableware, whether provided by the
2215	dealer or by a person with whom the dealer contracts to furnish,
2216	prepare, or serve food products to others.
2217	3.  Food products ordinarily sold for immediate consumption
2218	on the seller's premises or near a location at which parking
2219	facilities are provided primarily for the use of patrons in
2220	consuming the products purchased at the location, even though
2221	such products are sold on a "take out" or "to go" order and are
2222	actually packaged or wrapped and taken from the premises of the
2223	dealer.
2224	4.  Sandwiches sold ready for immediate consumption on or
2225	off the seller's premises.
2226	5.  Food products sold ready for immediate consumption
2227	within a place, the entrance to which is subject to an admission
2228	charge.
2229	1.6.  To food and food ingredients sold as prepared food.
2230	The term "prepared food" means:
2231	a.  Food sold in a heated state or heated by the seller;
2232	b.  Two or more food ingredients mixed or combined by the
2233	seller for sale as a single item; or
2234	c.  Food sold with eating utensils provided by the seller,
2235	including plates, knives, forks, spoons, glasses, cups, napkins,
2236	or straws. A plate does not include a container or packaging
2237	used to transport food.
2238
2239	Prepared food does not include food that is only cut,
2240	repackaged, or pasteurized by the seller, eggs, fish, meat,
2241	poultry, and foods containing these raw animal foods requiring
2242	cooking by the consumer as recommended by the Food and Drug
2243	Administration in chapter 3, part 4011 of its food code so as to
2244	prevent food-borne illness. Food products sold as hot prepared
2245	food products.
2246	2.7.  Soft drinks, including, but not limited to, any
2247	nonalcoholic beverage, any preparation or beverage commonly
2248	referred to as a "soft drink," or any noncarbonated drink made
2249	from milk derivatives or tea, if sold in cans or similar
2250	containers. The term "soft drinks" means nonalcoholic beverages
2251	that contain natural or artificial sweeteners. Soft drinks do
2252	not include beverages that contain milk or milk products, soy,
2253	rice, or similar milk substitutes, or greater than 50 percent of
2254	vegetable or fruit juice by volume.
2255	8.  Ice cream, frozen yogurt, and similar frozen dairy or
2256	nondairy products in cones, small cups, or pints, popsicles,
2257	frozen fruit bars, or other novelty items, whether or not sold
2258	separately.
2259	9.  Food that is prepared, whether on or off the premises,
2260	and sold for immediate consumption. This does not apply to food
2261	prepared off the premises and sold in the original sealed
2262	container, or the slicing of products into smaller portions.
2263	3.10.  Food and food ingredients products sold through a
2264	vending machine, pushcart, motor vehicle, or any other form of
2265	vehicle.
2266	4.11.  Candy and any similar product regarded as candy or
2267	confection, based on its normal use, as indicated on the label
2268	or advertising thereof. The term "candy" means a preparation of
2269	sugar, honey, or other natural or artificial sweeteners in
2270	combination with chocolate, fruits, nuts, or other ingredients
2271	or flavorings in the form of bars, drops, or pieces. Candy does
2272	not include any preparation that contains flour and does not
2273	require refrigeration.
2274	5.  To tobacco.
2275	12.  Bakery products sold by bakeries, pastry shops, or
2276	like establishments having eating facilities, except when sold
2277	for consumption off the seller's premises.
2278	13.  Food products served, prepared, or sold in or by
2279	restaurants, lunch counters, cafeterias, hotels, taverns, or
2280	other like places of business.
2281	(d)  As used in this subsection, the term:
2282	1.  "For consumption off the seller's premises" means that
2283	the food or drink is intended by the customer to be consumed at
2284	a place away from the dealer's premises.
2285	2.  "For consumption on the seller's premises" means that
2286	the food or drink sold may be immediately consumed on the
2287	premises where the dealer conducts his or her business. In
2288	determining whether an item of food is sold for immediate
2289	consumption, the customary consumption practices prevailing at
2290	the selling facility shall be considered.
2291	3.  "Premises" shall be construed broadly, and means, but
2292	is not limited to, the lobby, aisle, or auditorium of a theater;
2293	the seating, aisle, or parking area of an arena, rink, or
2294	stadium; or the parking area of a drive-in or outdoor theater.
2295	The premises of a caterer with respect to catered meals or
2296	beverages shall be the place where such meals or beverages are
2297	served.
2298	4.  "Hot prepared food products" means those products,
2299	items, or components which have been prepared for sale in a
2300	heated condition and which are sold at any temperature that is
2301	higher than the air temperature of the room or place where they
2302	are sold. "Hot prepared food products," for the purposes of this
2303	subsection, includes a combination of hot and cold food items or
2304	components where a single price has been established for the
2305	combination and the food products are sold in such combination,
2306	such as a hot meal, a hot specialty dish or serving, or a hot
2307	sandwich or hot pizza, including cold components or side items.
2308	(d)(e)1.  Food or drinks not exempt under paragraphs (a),
2309	(b), and (c), and (d) are exempt, notwithstanding those
2310	paragraphs, when purchased with food coupons or Special
2311	Supplemental Food Program for Women, Infants, and Children
2312	vouchers issued under authority of federal law.
2313	2.  This paragraph is effective only while federal law
2314	prohibits a state's participation in the federal food coupon
2315	program or Special Supplemental Food Program for Women, Infants,
2316	and Children if there is an official determination that state or
2317	local sales taxes are collected within that state on purchases
2318	of food or drinks with such coupons.
2319	3.  This paragraph does shall not apply to any food or
2320	drinks on which federal law permits shall permit sales taxes
2321	without penalty, such as termination of the state's
2322	participation.
2323	(e)  Dietary supplements that are sold as prepared food are
2324	not exempt.
2325	(2)  EXEMPTIONS; MEDICAL.-
2326	(a)  There shall be exempt from the tax imposed by this
2327	chapter:
2328	1.  Drugs.
2329	2.  Durable medical equipment, mobility-enhancing
2330	equipment, or prosthetic devices any medical products and
2331	supplies or medicine dispensed according to an individual
2332	prescription or prescriptions. written by a prescriber
2333	authorized by law to prescribe medicinal drugs;
2334	3.  Hypodermic needles.; hypodermic syringes;
2335	4.  Chemical compounds and test kits used for the diagnosis
2336	or treatment of human disease, illness, or injury and intended
2337	for one-time use.;
2338	5.  Over-the-counter drugs and common household remedies
2339	recommended and generally sold for internal or external use in
2340	the cure, mitigation, treatment, or prevention of illness or
2341	disease in human beings, but not including grooming and hygiene
2342	products.
2343	6.  Band-aids, gauze, bandages, and adhesive tape.
2344	7.  Funerals. However, tangible personal property used by
2345	funeral directors in their business is taxable. cosmetics or
2346	toilet articles, notwithstanding the presence of medicinal
2347	ingredients therein, according to a list prescribed and approved
2348	by the Department of Health, which list shall be certified to
2349	the Department of Revenue from time to time and included in the
2350	rules promulgated by the Department of Revenue. There shall also
2351	be exempt from the tax imposed by this chapter artificial eyes
2352	and limbs; orthopedic shoes; prescription eyeglasses and items
2353	incidental thereto or which become a part thereof; dentures;
2354	hearing aids; crutches; prosthetic and orthopedic appliances;
2355	and funerals. In addition, any
2356	8.  Items intended for one-time use which transfer
2357	essential optical characteristics to contact lenses. shall be
2358	exempt from the tax imposed by this chapter; However, this
2359	exemption applies shall apply only after $100,000 of the tax
2360	imposed by this chapter on such items has been paid in any
2361	calendar year by a taxpayer who claims the exemption in such
2362	year. Funeral directors shall pay tax on all tangible personal
2363	property used by them in their business.
2364	(b)  For the purposes of this subsection, the term:
2365	1.  "Drug" means a compound, substance, or preparation, and
2366	any component of a compound, substance, or preparation, other
2367	than food and food ingredients, dietary supplements, and
2368	alcoholic beverages, which is:
2369	a.  Recognized in the official United States Pharmacopoeia,
2370	official Homeopathic Pharmacopoeia of the United States, or
2371	official National Formulary, or the supplement to any of them;
2372	b.  Intended for use in the diagnosis, cure, mitigation,
2373	treatment, or prevention of disease; or
2374	c.  Intended to affect the structure or any function of the
2375	body.
2376	2.  "Durable medical equipment" means equipment, including
2377	repair and replacement parts to such equipment, but excluding
2378	mobility-enhancing equipment, which can withstand repeated use,
2379	is primarily and customarily used to serve a medical purpose,
2380	generally is not useful to a person in the absence of illness or
2381	injury, and is not worn on or in the body.
2382	3.  "Mobility-enhancing equipment" means equipment,
2383	including repair and replacement parts to such equipment, but
2384	excluding durable medical equipment, which:
2385	a.  Is primarily and customarily used to provide or
2386	increase the ability to move from one place to another and which
2387	is appropriate for use in a home or a motor vehicle.
2388	b.  Is not generally used by persons with normal mobility.
2389	c.  Does not include any motor vehicle or any equipment on
2390	a motor vehicle normally provided by a motor vehicle
2391	manufacturer.
2392	4.  "Prosthetic device" means a replacement, corrective, or
2393	supportive device, including repair or replacement parts to such
2394	equipment, which is worn on or in the body to:
2395	a.  Artificially replace a missing portion of the body;
2396	b.  Prevent or correct physical deformity or malfunction;
2397	or
2398	c.  Support a weak or deformed portion of the body.
2399	5.  "Grooming and hygiene products" mean soaps and cleaning
2400	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
2401	suntan lotions and screens, regardless of whether the items meet
2402	the definition of an over-the-counter drug.
2403	6.  "Over-the-counter drug" means a drug the packaging for
2404	which contains a label that identifies the product as a drug as
2405	required by 21 C.F.R. s. 201.66. The over-the-counter drug label
2406	includes a drug-facts panel or a statement of the active
2407	ingredients, with a list of those ingredients contained in the
2408	compound, substance, or preparation. "Prosthetic and orthopedic
2409	appliances" means any apparatus, instrument, device,
2410	equipment used to replace or substitute for any missing part
2411	the body, to alleviate the malfunction of any part of the
2412	or to assist any disabled person in leading a normal life by
2413	facilitating such person's mobility. Such apparatus, instrument,
2414	device, or equipment shall be exempted according to an
2415	individual prescription or prescriptions written by a physician
2416	licensed under chapter 458, chapter 459, chapter 460, chapter
2417	461, or chapter 466, or according to a list prescribed and
2418	approved by the Department of Health, which list shall be
2419	certified to the Department of Revenue from time to time and
2420	included in the rules promulgated by the Department of Revenue.
2421	2.  "Cosmetics" means articles intended to be rubbed,
2422	poured, sprinkled, or sprayed on, introduced into, or otherwise
2423	applied to the human body for cleansing, beautifying, promoting
2424	attractiveness, or altering the appearance and also means
2425	articles intended for use as a compound of any such articles,
2426	including, but not limited to, cold creams, suntan lotions,
2427	makeup, and body lotions.
2428	3.  "Toilet articles" means any article advertised or held
2429	out for sale for grooming purposes and those articles that are
2430	customarily used for grooming purposes, regardless of the name
2431	by which they may be known, including, but not limited to, soap,
2432	toothpaste, hair spray, shaving products, colognes, perfumes,
2433	shampoo, deodorant, and mouthwash.
2434	7.4.  "Prescription" means an order, formula, or recipe
2435	issued in any form of oral, written, electronic, or other means
2436	of transmission by a practitioner licensed under chapter 458,
2437	chapter 459, chapter 460, chapter 461, or chapter 466. The term
2438	also includes an orally transmitted order by the lawfully
2439	designated agent of such practitioner. The term also includes an
2440	order written or transmitted by a practitioner licensed to
2441	practice in a jurisdiction other than this state, but only if
2442	the pharmacist called upon to dispense the order determines, in
2443	the exercise of his or her professional judgment, that the order
2444	is valid and necessary for the treatment of a chronic or
2445	recurrent illness. includes any order for drugs or medicinal
2446	supplies written or transmitted by any means of communication by
2447	a duly licensed practitioner authorized by the laws of the state
2448	to prescribe such drugs or medicinal supplies and intended to be
2449	dispensed by a pharmacist. The term also includes an orally
2450	transmitted order by the lawfully designated agent of such
2451	practitioner. The term also includes an order written or
2452	transmitted by a practitioner licensed to practice in a
2453	jurisdiction other than this state, but only if the pharmacist
2454	called upon to dispense such order determines, in the exercise
2455	of his or her professional judgment, that the order is valid and
2456	necessary for the treatment of a chronic or recurrent illness.
2457	The term also includes a pharmacist's order for a product
2458	selected from the formulary created pursuant to s. 465.186. A
2459	prescription may be retained in written form, or the pharmacist
2460	may cause it to be recorded in a data processing system,
2461	provided that such order can be produced in printed form upon
2462	lawful request.
2463	(c)  Chlorine is shall not be exempt from the tax imposed
2464	by this chapter when used for the treatment of water in swimming
2465	pools.
2466	(d)  Lithotripters are exempt.
2467	(d)(e)  Human organs are exempt.
2468	(f)  Sales of drugs to or by physicians, dentists,
2469	veterinarians, and hospitals in connection with medical
2470	treatment are exempt.
2471	(g)  Medical products and supplies used in the cure,
2472	mitigation, alleviation, prevention, or treatment of injury,
2473	disease, or incapacity which are temporarily or permanently
2474	incorporated into a patient or client by a practitioner of the
2475	healing arts licensed in the state are exempt.
2476	(h)  The purchase by a veterinarian of commonly recognized
2477	substances possessing curative or remedial properties which are
2478	ordered and dispensed as treatment for a diagnosed health
2479	disorder by or on the prescription of a duly licensed
2480	veterinarian, and which are applied to or consumed by animals
2481	for alleviation of pain or the cure or prevention of sickness,
2482	disease, or suffering are exempt. Also exempt are the purchase
2483	by a veterinarian of antiseptics, absorbent cotton, gauze for
2484	bandages, lotions, vitamins, and worm remedies.
2485	(i)  X-ray opaques, also known as opaque drugs and
2486	radiopaque, such as the various opaque dyes and barium sulphate,
2487	when used in connection with medical X rays for treatment of
2488	bodies of humans and animals, are exempt.
2489	(e)(j)  Parts, special attachments, special lettering, and
2490	other like items that are added to or attached to tangible
2491	personal property so that a handicapped person can use them are
2492	exempt when such items are purchased by a person pursuant to an
2493	individual prescription.
2494	(f)(k)  This subsection shall be strictly construed and
2495	enforced.
2496	(17)  EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.-
2497	(b)  As used in this subsection, the term "overhead
2498	materials" means all tangible personal property, other than
2499	qualifying property as defined in s. 212.02(34)(14)(a) and
2500	electricity, which is used or consumed in the performance of a
2501	qualifying contract, title to which property vests in or passes
2502	to the government under the contract.
2503	(c)  As used in this subsection and in s.
2504	212.02(34)(14)(a), the term "qualifying contract" means a
2505	contract with the United States Department of Defense or the
2506	National Aeronautics and Space Administration, or a subcontract
2507	thereunder, but does not include a contract or subcontract for
2508	the repair, alteration, improvement, or construction of real
2509	property, except to the extent that purchases under such a
2510	contract would otherwise be exempt from the tax imposed by this
2511	chapter.
2512	Section 11.  Section 212.094, Florida Statutes, is created
2513	to read:
2514	212.094  Purchaser request for refund or credit from
2515	dealer.-
2516	(1)  If a purchaser seeks from a dealer a refund of or
2517	credit against a tax collected under this chapter by that
2518	dealer, the purchaser shall submit a written request for the
2519	refund or credit to the dealer in accordance with this section.
2520	The request must contain all the information necessary for the
2521	dealer to determine the validity of the purchaser's request.
2522	(2)  The purchaser may not take any other action against
2523	the dealer with respect to the requested refund or credit until
2524	the dealer has had 60 days after receiving a completed request
2525	in which to respond.
2526	(3)  This section does not affect a person's standing to
2527	claim a refund.
2528	(4)  This section does not apply to refunds resulting from
2529	merchandise returned by a customer to a dealer.
2530	Section 12.  Section 212.12, Florida Statutes, is amended
2531	to read:
2532	212.12  Dealer's credit for collecting tax; penalties for
2533	noncompliance; powers of Department of Revenue in dealing with
2534	delinquents; brackets applicable to taxable transactions;
2535	records required.-
2536	(1)  Notwithstanding any other provision of law and for the
2537	purpose of compensating persons granting licenses for and the
2538	lessors of real and personal property taxed hereunder, for the
2539	purpose of compensating dealers in tangible personal property,
2540	for the purpose of compensating dealers providing communication
2541	services and taxable services, for the purpose of compensating
2542	owners of places where admissions are collected, and for the
2543	purpose of compensating remitters of any taxes or fees reported
2544	on the same documents utilized for the sales and use tax, as
2545	compensation for the keeping of prescribed records, filing
2546	timely tax returns, and the proper accounting and remitting of
2547	taxes by them, such seller, person, lessor, dealer, owner, and
2548	remitter (except dealers who make mail order sales) shall be
2549	allowed 2.5 percent of the amount of the tax due and accounted
2550	for and remitted to the department, in the form of a deduction
2551	in submitting his or her report and paying the amount due by him
2552	or her; the department shall allow such deduction of 2.5 percent
2553	of the amount of the tax to the person paying the same for
2554	remitting the tax and making of tax returns in the manner herein
2555	provided, for paying the amount due to be paid by him or her,
2556	and as further compensation to dealers in tangible personal
2557	property for the keeping of prescribed records and for
2558	collection of taxes and remitting the same. However, if the
2559	amount of the tax due and remitted to the department for the
2560	reporting period exceeds $1,200, no allowance shall be allowed
2561	for all amounts in excess of $1,200. The executive director of
2562	the department is authorized to negotiate a collection
2563	allowance, pursuant to rules promulgated by the department, with
2564	a dealer who makes mail order sales. The rules of the department
2565	shall provide guidelines for establishing the collection
2566	allowance based upon the dealer's estimated costs of collecting
2567	the tax, the volume and value of the dealer's mail order sales
2568	to purchasers in this state, and the administrative and legal
2569	costs and likelihood of achieving collection of the tax absent
2570	the cooperation of the dealer. However, in no event shall the
2571	collection allowance negotiated by the executive director exceed
2572	10 percent of the tax remitted for a reporting period.
2573	(a)  The Department of Revenue may deny the collection
2574	allowance if a taxpayer files an incomplete return or if the
2575	required tax return or tax is delinquent at the time of payment.
2576	1.  An "incomplete return" is, for purposes of this
2577	chapter, a return which is lacking such uniformity,
2578	completeness, and arrangement that the physical handling,
2579	verification, review of the return, or determination of other
2580	taxes and fees reported on the return may not be readily
2581	accomplished.
2582	2.  The department shall adopt rules requiring such
2583	information as it may deem necessary to ensure that the tax
2584	levied hereunder is properly collected, reviewed, compiled,
2585	reported, and enforced, including, but not limited to: the
2586	amount of gross sales; the amount of taxable sales; the amount
2587	of tax collected or due; the amount of lawful refunds,
2588	deductions, or credits claimed; the amount claimed as the
2589	dealer's collection allowance; the amount of penalty and
2590	interest; the amount due with the return; and such other
2591	information as the Department of Revenue may specify. The
2592	department shall require that transient rentals and agricultural
2593	equipment transactions be separately shown. Sales made through
2594	vending machines as defined in s. 212.0515 must be separately
2595	shown on the return. Sales made through coin-operated amusement
2596	machines as defined by s. 212.02 and the number of machines
2597	operated must be separately shown on the return or on a form
2598	prescribed by the department. If a separate form is required,
2599	the same penalties for late filing, incomplete filing, or
2600	failure to file as provided for the sales tax return shall apply
2601	to said form.
2602	(b)  The collection allowance and other credits or
2603	deductions provided in this chapter shall be applied
2604	proportionally to any taxes or fees reported on the same
2605	documents used for the sales and use tax.
2606	(c)1.  A dealer entitled to the collection allowance
2607	provided in this section may elect to forego the collection
2608	allowance and direct that said amount be transferred into the
2609	Educational Enhancement Trust Fund. Such an election must be
2610	made with the timely filing of a return and may not be rescinded
2611	once made. If a dealer who makes such an election files a
2612	delinquent return, underpays the tax, or files an incomplete
2613	return, the amount transferred into the Educational Enhancement
2614	Trust Fund shall be the amount of the collection allowance
2615	remaining after resolution of liability for all of the tax,
2616	interest, and penalty due on that return or underpayment of tax.
2617	The Department of Education shall distribute the remaining
2618	amount from the trust fund to the school districts that have
2619	adopted resolutions stating that those funds will be used to
2620	ensure that up-to-date technology is purchased for the
2621	classrooms in the district and that teachers are trained in the
2622	use of that technology. Revenues collected in districts that do
2623	not adopt such a resolution shall be equally distributed to
2624	districts that have adopted such resolutions.
2625	2.  This paragraph applies to all taxes, surtaxes, and any
2626	local option taxes administered under this chapter and remitted
2627	directly to the department. This paragraph does not apply to any
2628	locally imposed and self-administered convention development
2629	tax, tourist development tax, or tourist impact tax administered
2630	under this chapter.
2631	3.  Revenues from the dealer-collection allowances shall be
2632	transferred quarterly from the General Revenue Fund to the
2633	Educational Enhancement Trust Fund. The Department of Revenue
2634	shall provide to the Department of Education quarterly
2635	information about such revenues by county to which the
2636	collection allowance was attributed.
2637
2638	Notwithstanding any provision of chapter 120 to the contrary,
2639	the Department of Revenue may adopt rules to carry out the
2640	amendment made by chapter 2006-52, Laws of Florida, to this
2641	section.
2642	(d)  Notwithstanding paragraphs (a) and (b), a Model 1
2643	seller under the Streamlined Sales and Use Tax Agreement is not
2644	entitled to the collection allowance described in paragraphs (a)
2645	and (b).
2646	(e)1.  In addition to any collection allowance that may be
2647	provided under this subsection, the department may provide the
2648	monetary allowances required to be provided by the state to
2649	certified service providers and voluntary sellers pursuant to
2650	Article VI of the Streamlined Sales and Use Tax Agreement, as
2651	amended.
2652	2.  Such monetary allowances must be in the form of
2653	collection allowances that certified service providers or
2654	voluntary sellers are permitted to retain from the tax revenues
2655	collected on remote sales to be remitted to the state pursuant
2656	to this chapter.
2657	3.  For purposes of this paragraph, the term "voluntary
2658	seller" or "volunteer seller" means a seller that is not
2659	required to register in this state to collect a tax. The term
2660	"remote sales" means revenues generated by such a seller for
2661	this state for which the seller is not required to register to
2662	collect the tax imposed by this chapter.
2663	(2)(a)  When any person required hereunder to make any
2664	return or to pay any tax or fee imposed by this chapter either
2665	fails to timely file such return or fails to pay the tax or fee
2666	shown due on the return within the time required hereunder, in
2667	addition to all other penalties provided herein and by the laws
2668	of this state in respect to such taxes or fees, a specific
2669	penalty shall be added to the tax or fee in the amount of 10
2670	percent of either the tax or fee shown on the return that is not
2671	timely filed or any tax or fee not paid timely. The penalty may
2672	not be less than $50 for failure to timely file a tax return
2673	required by s. 212.11(1) or timely pay the tax or fee shown due
2674	on the return except as provided in s. 213.21(10). If a person
2675	fails to timely file a return required by s. 212.11(1) and to
2676	timely pay the tax or fee shown due on the return, only one
2677	penalty of 10 percent, which may not be less than $50, shall be
2678	imposed.
2679	(b)  When any person required under this section to make a
2680	return or to pay a tax or fee imposed by this chapter fails to
2681	disclose the tax or fee on the return within the time required,
2682	excluding a noncompliant filing event generated by situations
2683	covered in paragraph (a), in addition to all other penalties
2684	provided in this section and by the laws of this state in
2685	respect to such taxes or fees, a specific penalty shall be added
2686	to the additional tax or fee owed in the amount of 10 percent of
2687	any such unpaid tax or fee not paid timely if the failure is for
2688	not more than 30 days, with an additional 10 percent of any such
2689	unpaid tax or fee for each additional 30 days, or fraction
2690	thereof, while the failure continues, not to exceed a total
2691	penalty of 50 percent, in the aggregate, of any unpaid tax or
2692	fee.
2693	(c)  Any person who knowingly and with a willful intent to
2694	evade any tax imposed under this chapter fails to file six
2695	consecutive returns as required by law commits a felony of the
2696	third degree, punishable as provided in s. 775.082 or s.
2697	775.083.
2698	(d)  Any person who makes a false or fraudulent return with
2699	a willful intent to evade payment of any tax or fee imposed
2700	under this chapter; any person who, after the department's
2701	delivery of a written notice to the person's last known address
2702	specifically alerting the person of the requirement to register
2703	the person's business as a dealer, intentionally fails to
2704	register the business; and any person who, after the
2705	department's delivery of a written notice to the person's last
2706	known address specifically alerting the person of the
2707	requirement to collect tax on specific transactions,
2708	intentionally fails to collect such tax, shall, in addition to
2709	the other penalties provided by law, be liable for a specific
2710	penalty of 100 percent of any unreported or any uncollected tax
2711	or fee and, upon conviction, for fine and punishment as provided
2712	in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
2713	notice may be made by certified mail, or by the use of such
2714	other method as is documented as being necessary and reasonable
2715	under the circumstances. The civil and criminal penalties
2716	imposed herein for failure to comply with a written notice
2717	alerting the person of the requirement to register the person's
2718	business as a dealer or to collect tax on specific transactions
2719	shall not apply if the person timely files a written challenge
2720	to such notice in accordance with procedures established by the
2721	department by rule or the notice fails to clearly advise that
2722	failure to comply with or timely challenge the notice will
2723	result in the imposition of the civil and criminal penalties
2724	imposed herein.
2725	1.  If the total amount of unreported or uncollected taxes
2726	or fees is less than $300, the first offense resulting in
2727	conviction is a misdemeanor of the second degree, the second
2728	offense resulting in conviction is a misdemeanor of the first
2729	degree, and the third and all subsequent offenses resulting in
2730	conviction is a misdemeanor of the first degree, and the third
2731	and all subsequent offenses resulting in conviction are felonies
2732	of the third degree.
2733	2.  If the total amount of unreported or uncollected taxes
2734	or fees is $300 or more but less than $20,000, the offense is a
2735	felony of the third degree.
2736	3.  If the total amount of unreported or uncollected taxes
2737	or fees is $20,000 or more but less than $100,000, the offense
2738	is a felony of the second degree.
2739	4.  If the total amount of unreported or uncollected taxes
2740	or fees is $100,000 or more, the offense is a felony of the
2741	first degree.
2742	(e)  A person who willfully attempts in any manner to evade
2743	any tax, surcharge, or fee imposed under this chapter or the
2744	payment thereof is, in addition to any other penalties provided
2745	by law, liable for a specific penalty in the amount of 100
2746	percent of the tax, surcharge, or fee, and commits a felony of
2747	the third degree, punishable as provided in s. 775.082, s.
2748	775.083, or s. 775.084.
2749	(f)  When any person, firm, or corporation fails to timely
2750	remit the proper estimated payment required under s. 212.11, a
2751	specific penalty shall be added in an amount equal to 10 percent
2752	of any unpaid estimated tax. Beginning with January 1, 1985,
2753	returns, the department, upon a showing of reasonable cause, is
2754	authorized to waive or compromise penalties imposed by this
2755	paragraph. However, other penalties and interest shall be due
2756	and payable if the return on which the estimated payment was due
2757	was not timely or properly filed.
2758	(g)  A dealer who files a consolidated return pursuant to
2759	s. 212.11(1)(e) is subject to the penalty established in
2760	paragraph (e) unless the dealer has paid the required estimated
2761	tax for his or her consolidated return as a whole without regard
2762	to each location. If the dealer fails to pay the required
2763	estimated tax for his or her consolidated return as a whole,
2764	each filing location shall stand on its own with respect to
2765	calculating penalties pursuant to paragraph (f).
2766	(3)  When any dealer, or other person charged herein, fails
2767	to remit the tax, or any portion thereof, on or before the day
2768	when such tax is required by law to be paid, there shall be
2769	added to the amount due interest at the rate of 1 percent per
2770	month of the amount due from the date due until paid. Interest
2771	on the delinquent tax shall be calculated beginning on the 21st
2772	day of the month following the month for which the tax is due,
2773	except as otherwise provided in this chapter.
2774	(4)  All penalties and interest imposed by this chapter
2775	shall be payable to and collectible by the department in the
2776	same manner as if they were a part of the tax imposed. The
2777	department may settle or compromise any such interest or
2778	penalties pursuant to s. 213.21.
2779	(5)(a)  The department is authorized to audit or inspect
2780	the records and accounts of dealers defined herein, including
2781	audits or inspections of dealers who make mail order sales to
2782	the extent permitted by another state, and to correct by credit
2783	any overpayment of tax, and, in the event of a deficiency, an
2784	assessment shall be made and collected. No administrative
2785	finding of fact is necessary prior to the assessment of any tax
2786	deficiency.
2787	(b)  In the event any dealer or other person charged herein
2788	fails or refuses to make his or her records available for
2789	inspection so that no audit or examination has been made of the
2790	books and records of such dealer or person, fails or refuses to
2791	register as a dealer, fails to make a report and pay the tax as
2792	provided by this chapter, makes a grossly incorrect report or
2793	makes a report that is false or fraudulent, then, in such event,
2794	it shall be the duty of the department to make an assessment
2795	from an estimate based upon the best information then available
2796	to it for the taxable period of retail sales of such dealer, the
2797	gross proceeds from rentals, the total admissions received,
2798	amounts received from leases of tangible personal property by
2799	such dealer, or of the cost price of all articles of tangible
2800	personal property imported by the dealer for use or consumption
2801	or distribution or storage to be used or consumed in this state,
2802	or of the sales or cost price of all services the sale or use of
2803	which is taxable under this chapter, together with interest,
2804	plus penalty, if such have accrued, as the case may be. Then the
2805	department shall proceed to collect such taxes, interest, and
2806	penalty on the basis of such assessment which shall be
2807	considered prima facie correct, and the burden to show the
2808	contrary shall rest upon the dealer, seller, owner, or lessor,
2809	as the case may be.
2810	(6)(a)  The department is given the power to prescribe the
2811	records to be kept by all persons subject to taxes imposed by
2812	this chapter. It shall be the duty of every person required to
2813	make a report and pay any tax under this chapter, every person
2814	receiving rentals or license fees, and owners of places of
2815	admission, to keep and preserve suitable records of the sales,
2816	leases, rentals, license fees, admissions, or purchases, as the
2817	case may be, taxable under this chapter; such other books of
2818	account as may be necessary to determine the amount of the tax
2819	due hereunder; and other information as may be required by the
2820	department. It shall be the duty of every such person so charged
2821	with such duty, moreover, to keep and preserve as long as
2822	required by s. 213.35 all invoices and other records of goods,
2823	wares, and merchandise; records of admissions, leases, license
2824	fees and rentals; and records of all other subjects of taxation
2825	under this chapter. All such books, invoices, and other records
2826	shall be open to examination at all reasonable hours to the
2827	department or any of its duly authorized agents.
2828	(b)  For the purpose of this subsection, if a dealer does
2829	not have adequate records of his or her retail sales or
2830	purchases, the department may, upon the basis of a test or
2831	sampling of the dealer's available records or other information
2832	relating to the sales or purchases made by such dealer for a
2833	representative period, determine the proportion that taxable
2834	retail sales bear to total retail sales or the proportion that
2835	taxable purchases bear to total purchases. This subsection does
2836	not affect the duty of the dealer to collect, or the liability
2837	of any consumer to pay, any tax imposed by or pursuant to this
2838	chapter.
2839	(c)1.  If the records of a dealer are adequate but
2840	voluminous in nature and substance, the department may sample
2841	such records and project the audit findings derived therefrom
2842	over the entire audit period to determine the proportion that
2843	taxable retail sales bear to total retail sales or the
2844	proportion that taxable purchases bear to total purchases. In
2845	order to conduct such a sample, the department must first make a
2846	good faith effort to reach an agreement with the dealer, which
2847	agreement provides for the means and methods to be used in the
2848	sampling process. In the event that no agreement is reached, the
2849	dealer is entitled to a review by the executive director. In the
2850	case of fixed assets, a dealer may agree in writing with the
2851	department for adequate but voluminous records to be
2852	statistically sampled. Such an agreement shall provide for the
2853	methodology to be used in the statistical sampling process. The
2854	audit findings derived therefrom shall be projected over the
2855	period represented by the sample in order to determine the
2856	proportion that taxable purchases bear to total purchases. Once
2857	an agreement has been signed, it is final and conclusive with
2858	respect to the method of sampling fixed assets, and the
2859	department may not conduct a detailed audit of fixed assets, and
2860	the taxpayer may not request a detailed audit after the
2861	agreement is reached.
2862	2.  For the purposes of sampling pursuant to subparagraph
2863	1., the department shall project any deficiencies and
2864	overpayments derived therefrom over the entire audit period. In
2865	determining the dealer's compliance, the department shall reduce
2866	any tax deficiency as derived from the sample by the amount of
2867	any overpayment derived from the sample. In the event the
2868	department determines from the sample results that the dealer
2869	has a net tax overpayment, the department shall provide the
2870	findings of this overpayment to the Chief Financial Officer for
2871	repayment of funds paid into the State Treasury through error
2872	pursuant to s. 215.26.
2873	3.a.  A taxpayer is entitled, both in connection with an
2874	audit and in connection with an application for refund filed
2875	independently of any audit, to establish the amount of any
2876	refund or deficiency through statistical sampling when the
2877	taxpayer's records are adequate but voluminous. In the case of
2878	fixed assets, a dealer may agree in writing with the department
2879	for adequate but voluminous records to be statistically sampled.
2880	Such an agreement shall provide for the methodology to be used
2881	in the statistical sampling process. The audit findings derived
2882	therefrom shall be projected over the period represented by the
2883	sample in order to determine the proportion that taxable
2884	purchases bear to total purchases. Once an agreement has been
2885	signed, it is final and conclusive with respect to the method of
2886	sampling fixed assets, and the department may not conduct a
2887	detailed audit of fixed assets, and the taxpayer may not request
2888	a detailed audit after the agreement is reached.
2889	b.  Alternatively, a taxpayer is entitled to establish any
2890	refund or deficiency through any other sampling method agreed
2891	upon by the taxpayer and the department when the taxpayer's
2892	records, other than those regarding fixed assets, are adequate
2893	but voluminous. Whether done through statistical sampling or any
2894	other sampling method agreed upon by the taxpayer and the
2895	department, the completed sample must reflect both overpayments
2896	and underpayments of taxes due. The sample shall be conducted
2897	through:
2898	(I)  A taxpayer request to perform the sampling through the
2899	certified audit program pursuant to s. 213.285;
2900	(II)  Attestation by a certified public accountant as to
2901	the adequacy of the sampling method utilized and the results
2902	reached using such sampling method; or
2903	(III)  A sampling method that has been submitted by the
2904	taxpayer and approved by the department before a refund claim is
2905	submitted. This sub-sub-subparagraph does not prohibit a
2906	taxpayer from filing a refund claim prior to approval by the
2907	department of the sampling method; however, a refund claim
2908	submitted before the sampling method has been approved by the
2909	department cannot be a complete refund application pursuant to
2910	s. 213.255 until the sampling method has been approved by the
2911	department.
2912	c.  The department shall prescribe by rule the procedures
2913	to be followed under each method of sampling. Such procedures
2914	shall follow generally accepted auditing procedures for
2915	sampling. The rule shall also set forth other criteria regarding
2916	the use of sampling, including, but not limited to, training
2917	requirements that must be met before a sampling method may be
2918	utilized and the steps necessary for the department and the
2919	taxpayer to reach agreement on a sampling method submitted by
2920	the taxpayer for approval by the department.
2921	(7)  In the event the dealer has imported tangible personal
2922	property and he or she fails to produce an invoice showing the
2923	cost price of the articles, as defined in this chapter, which
2924	are subject to tax, or the invoice does not reflect the true or
2925	actual cost price as defined herein, then the department shall
2926	ascertain, in any manner feasible, the true cost price, and
2927	assess and collect the tax thereon with interest plus penalties,
2928	if such have accrued on the true cost price as assessed by it.
2929	The assessment so made shall be considered prima facie correct,
2930	and the duty shall be on the dealer to show to the contrary.
2931	(8)  In the case of the lease or rental of tangible
2932	personal property, or other rentals or license fees as herein
2933	defined and taxed, if the consideration given or reported by the
2934	lessor, person receiving rental or license fee, or dealer does
2935	not, in the judgment of the department, represent the true or
2936	actual consideration, then the department is authorized to
2937	ascertain the same and assess and collect the tax thereon in the
2938	same manner as above provided, with respect to imported tangible
2939	property, together with interest, plus penalties, if such have
2940	accrued.
2941	(9)  Taxes imposed by this chapter upon the privilege of
2942	the use, consumption, storage for consumption, or sale of
2943	tangible personal property, admissions, license fees, rentals,
2944	communication services, and upon the sale or use of services as
2945	herein taxed shall be collected upon the basis of an addition of
2946	the tax imposed by this chapter to the total price of such
2947	admissions, license fees, rentals, communication or other
2948	services, or sale price of such article or articles that are
2949	purchased, sold, or leased at any one time by or to a customer
2950	or buyer; the dealer, or person charged herein, is required to
2951	pay a privilege tax in the amount of the tax imposed by this
2952	chapter on the total of his or her gross sales of tangible
2953	personal property, admissions, license fees, rentals, and
2954	communication services or to collect a tax upon the sale or use
2955	of services, and such person or dealer shall add the tax imposed
2956	by this chapter to the price, license fee, rental, or
2957	admissions, and communication or other services and collect the
2958	total sum from the purchaser, admittee, licensee, lessee, or
2959	consumer. In computing the tax due or to be collected as the
2960	result of any transaction, the seller may elect to compute the
2961	tax due on a transaction on a per-item basis or on an invoice
2962	basis. The tax rate shall be the sum of the applicable state and
2963	local rates, if any, and the tax computation shall be carried to
2964	the third decimal place. Whenever the third decimal place is
2965	greater than four, the tax shall be rounded to the next whole
2966	cent. The department shall make available in an electronic
2967	format or otherwise the tax amounts and the following brackets
2968	applicable to all transactions taxable at the rate of 6 percent:
2969	(a)  On single sales of less than 10 cents, no tax shall be
2970	added.
2971	(b)  On single sales in amounts from 10 cents to 16 cents,
2972	both inclusive, 1 cent shall be added for taxes.
2973	(c)  On sales in amounts from 17 cents to 33 cents, both
2974	inclusive, 2 cents shall be added for taxes.
2975	(d)  On sales in amounts from 34 cents to 50 cents, both
2976	inclusive, 3 cents shall be added for taxes.
2977	(e)  On sales in amounts from 51 cents to 66 cents, both
2978	inclusive, 4 cents shall be added for taxes.
2979	(f)  On sales in amounts from 67 cents to 83 cents, both
2980	inclusive, 5 cents shall be added for taxes.
2981	(g)  On sales in amounts from 84 cents to $1, both
2982	inclusive, 6 cents shall be added for taxes.
2983	(h)  On sales in amounts of more than $1, 6 percent shall
2984	be charged upon each dollar of price, plus the appropriate
2985	bracket charge upon any fractional part of a dollar.
2986	(10)  In counties which have adopted a discretionary sales
2987	surtax at the rate of 1 percent, the department shall make
2988	available in an electronic format or otherwise the tax amounts
2989	and the following brackets applicable to all taxable
2990	transactions that would otherwise have been transactions taxable
2991	at the rate of 6 percent:
2992	(a)  On single sales of less than 10 cents, no tax shall be
2993	added.
2994	(b)  On single sales in amounts from 10 cents to 14 cents,
2995	both inclusive, 1 cent shall be added for taxes.
2996	(c)  On sales in amounts from 15 cents to 28 cents, both
2997	inclusive, 2 cents shall be added for taxes.
2998	(d)  On sales in amounts from 29 cents to 42 cents, both
2999	inclusive, 3 cents shall be added for taxes.
3000	(e)  On sales in amounts from 43 cents to 57 cents, both
3001	inclusive, 4 cents shall be added for taxes.
3002	(f)  On sales in amounts from 58 cents to 71 cents, both
3003	inclusive, 5 cents shall be added for taxes.
3004	(g)  On sales in amounts from 72 cents to 85 cents, both
3005	inclusive, 6 cents shall be added for taxes.
3006	(h)  On sales in amounts from 86 cents to $1, both
3007	inclusive, 7 cents shall be added for taxes.
3008	(i)  On sales in amounts from $1 up to, and including, the
3009	first $5,000 in price, 7 percent shall be charged upon each
3010	dollar of price, plus the appropriate bracket charge upon any
3011	fractional part of a dollar.
3012	(j)  On sales in amounts of more than $5,000 in price, 7
3013	percent shall be added upon the first $5,000 in price, and 6
3014	percent shall be added upon each dollar of price in excess of
3015	the first $5,000 in price, plus the bracket charges upon any
3016	fractional part of a dollar as provided for in subsection (9).
3017	(11)  The department shall make available in an electronic
3018	format or otherwise the tax amounts and brackets applicable to
3019	all taxable transactions that occur in counties that have a
3020	surtax at a rate other than 1 percent which transactions would
3021	otherwise have been transactions taxable at the rate of 6
3022	percent. Likewise, the department shall make available in an
3023	electronic format or otherwise the tax amounts and brackets
3024	applicable to transactions taxable at 7 percent pursuant to s.
3025	212.05(1)(e) and on transactions which would otherwise have been
3026	so taxable in counties which have adopted a discretionary sales
3027	surtax.
3028	(10)(12)  It is hereby declared to be the legislative
3029	intent that, whenever in the construction, administration, or
3030	enforcement of this chapter there may be any question respecting
3031	a duplication of the tax, the end consumer, or last retail sale,
3032	be the sale intended to be taxed and insofar as may be
3033	practicable there be no duplication or pyramiding of the tax.
3034	(11)(13)  In order to aid the administration and
3035	enforcement of the provisions of this chapter with respect to
3036	the rentals and license fees, each lessor or person granting the
3037	use of any hotel, apartment house, roominghouse, tourist or
3038	trailer camp, real property, or any interest therein, or any
3039	portion thereof, inclusive of owners; property managers;
3040	lessors; landlords; hotel, apartment house, and roominghouse
3041	operators; and all licensed real estate agents within the state
3042	leasing, granting the use of, or renting such property, shall be
3043	required to keep a record of each and every such lease, license,
3044	or rental transaction which is taxable under this chapter, in
3045	such a manner and upon such forms as the department may
3046	prescribe, and to report such transaction to the department or
3047	its designated agents, and to maintain such records as long as
3048	required by s. 213.35, subject to the inspection of the
3049	department and its agents. Upon the failure by such owner;
3050	property manager; lessor; landlord; hotel, apartment house,
3051	roominghouse, tourist or trailer camp operator; or real estate
3052	agent to keep and maintain such records and to make such reports
3053	upon the forms and in the manner prescribed, such owner;
3054	property manager; lessor; landlord; hotel, apartment house,
3055	roominghouse, tourist or trailer camp operator; receiver of rent
3056	or license fees; or real estate agent is guilty of a misdemeanor
3057	of the second degree, punishable as provided in s. 775.082 or s.
3058	775.083, for the first offense; for subsequent offenses, they
3059	are each guilty of a misdemeanor of the first degree, punishable
3060	as provided in s. 775.082 or s. 775.083. If, however, any
3061	subsequent offense involves intentional destruction of such
3062	records with an intent to evade payment of or deprive the state
3063	of any tax revenues, such subsequent offense shall be a felony
3064	of the third degree, punishable as provided in s. 775.082 or s.
3065	775.083.
3066	(14)  If it is determined upon audit that a dealer has
3067	collected and remitted taxes by applying the applicable tax rate
3068	to each transaction as described in subsection (9) and rounding
3069	the tax due to the nearest whole cent rather than applying the
3070	appropriate bracket system provided by law or department rule,
3071	the dealer shall not be held liable for additional tax, penalty,
3072	and interest resulting from such failure if:
3073	(a)  The dealer acted in a good faith belief that rounding
3074	to the nearest whole cent was the proper method of determining
3075	the amount of tax due on each taxable transaction.
3076	(b)  The dealer timely reported and remitted all taxes
3077	collected on each taxable transaction.
3078	(c)  The dealer agrees in writing to future compliance with
3079	the laws and rules concerning brackets applicable to the
3080	dealer's transactions.
3081	Section 13.  Subsection (3) of section 212.17, Florida
3082	Statutes, is amended to read:
3083	212.17  Credits for returned goods, rentals, or admissions;
3084	goods acquired for dealer's own use and subsequently resold;
3085	additional powers of department.-
3086	(3)  A dealer who has paid the tax imposed by this chapter
3087	on tangible personal property or services may take a credit or
3088	obtain a refund for any tax paid by the dealer on the unpaid
3089	balance due on worthless accounts within 12 months following the
3090	month in which the bad debt has been charged off for federal
3091	income tax purposes. A dealer that has paid the tax imposed by
3092	this chapter on tangible personal property or services and that
3093	is not required to file federal income tax returns may take a
3094	credit against or obtain a refund for any tax paid by the dealer
3095	on the unpaid balance due on worthless accounts within 12 months
3096	after the month in which the bad debt is written off as
3097	uncollectible in the dealer's books and records and would be
3098	eligible for a bad-debt deduction for federal income tax
3099	purposes if the dealer was required to file a federal income tax
3100	return.
3101	(a)  A dealer that is taking a credit against or obtaining
3102	a refund on worthless accounts shall base the bad-debt-recovery
3103	calculation in accordance with 26 U.S.C. s. 166.
3104	(b)  When the amount of bad debt exceeds the amount of
3105	taxable sales for the period during which the bad debt is
3106	written off, a refund claim must be filed, notwithstanding s.
3107	215.26(2), within 3 years after the due date of the return on
3108	which the bad debt could first be claimed.
3109	(c)  If any accounts so charged off for which a credit or
3110	refund has been obtained are thereafter in whole or in part paid
3111	to the dealer, the amount so paid shall be included in the first
3112	return filed after such collection and the tax paid accordingly.
3113	(d)  If filing responsibilities have been assumed by a
3114	certified service provider, the certified service provider shall
3115	claim, on behalf of the seller, any bad-debt allowance provided
3116	by this subsection. The certified service provider shall credit
3117	or refund to the seller the full amount of any bad-debt
3118	allowance or refund received.
3119	(e)  For the purposes of reporting a payment received on a
3120	previously claimed bad debt, any payments made on a debt or
3121	account shall first be applied proportionally to the taxable
3122	price of the property or service and the sales tax on such
3123	property, and second to any interest, service charges, and any
3124	other charges.
3125	(f)  In situations in which the books and records of the
3126	party claiming the bad-debt allowance support an allocation of
3127	the bad debts among states that are members of the Streamlined
3128	Sales and Use Tax Agreement, the allocation is permitted among
3129	those states.
3130	Section 14.  Paragraphs (a) and (e) of subsection (3) of
3131	section 212.18, Florida Statutes, are amended to read:
3132	212.18  Administration of law; registration of dealers;
3133	rules.-
3134	(3)(a)  Every person desiring to engage in or conduct
3135	business in this state as a dealer, as defined in this chapter,
3136	or to lease, rent, or let or grant licenses in living quarters
3137	or sleeping or housekeeping accommodations in hotels, apartment
3138	houses, roominghouses, or tourist or trailer camps that are
3139	subject to tax under s. 212.03, or to lease, rent, or let or
3140	grant licenses in real property, as defined in this chapter, and
3141	every person who sells or receives anything of value by way of
3142	admissions, must file with the department an application for a
3143	certificate of registration for each place of business, showing
3144	the names of the persons who have interests in such business and
3145	their residences, the address of the business, and such other
3146	data as the department may reasonably require. However, owners
3147	and operators of vending machines or newspaper rack machines are
3148	required to obtain only one certificate of registration for each
3149	county in which such machines are located. The department, by
3150	rule, may authorize a dealer that uses independent sellers to
3151	sell its merchandise to remit tax on the retail sales price
3152	charged to the ultimate consumer in lieu of having the
3153	independent seller register as a dealer and remit the tax. The
3154	department may appoint the county tax collector as the
3155	department's agent to accept applications for registrations. The
3156	application must be made to the department before the person,
3157	firm, copartnership, or corporation may engage in such business,
3158	and it must be accompanied by a registration fee of $5. However,
3159	a registration fee is not required to accompany an application
3160	to engage in or conduct business to make mail order sales. The
3161	department may waive the registration fee for applications
3162	submitted through the department's Internet registration process
3163	or central electronic registration system provided by member
3164	states of the Streamlined Sales and Use Tax Agreement.
3165	(e)  As used in this paragraph, the term "exhibitor" means
3166	a person who enters into an agreement authorizing the display of
3167	tangible personal property or services at a convention or a
3168	trade show. The following provisions apply to the registration
3169	of exhibitors as dealers under this chapter:
3170	1.  An exhibitor whose agreement prohibits the sale of
3171	tangible personal property or services subject to the tax
3172	imposed in this chapter is not required to register as a dealer.
3173	2.  An exhibitor whose agreement provides for the sale at
3174	wholesale only of tangible personal property or services subject
3175	to the tax imposed in this chapter must obtain a resale
3176	certificate from the purchasing dealer but is not required to
3177	register as a dealer.
3178	3.  An exhibitor whose agreement authorizes the retail sale
3179	of tangible personal property or services subject to the tax
3180	imposed in this chapter must register as a dealer and collect
3181	the tax imposed under this chapter on such sales.
3182	4.  Any exhibitor who makes a mail order sale pursuant to
3183	s. 212.0596 must register as a dealer.
3184
3185	Any person who conducts a convention or a trade show must make
3186	their exhibitor's agreements available to the department for
3187	inspection and copying.
3188	Section 15.  Section 212.20, Florida Statutes, is amended
3189	to read:
3190	212.20  Funds collected, disposition; additional powers of
3191	department; operational expense; refund of taxes adjudicated
3192	unconstitutionally collected.-
3193	(1)  The department shall pay over to the Chief Financial
3194	Officer of the state all funds received and collected by it
3195	under the provisions of this chapter, to be credited to the
3196	account of the General Revenue Fund of the state.
3197	(2)  The department is authorized to employ all necessary
3198	assistants to administer this chapter properly and is also
3199	authorized to purchase all necessary supplies and equipment
3200	which may be required for this purpose.
3201	(3)  The estimated amount of money needed for the
3202	administration of this chapter shall be included by the
3203	department in its annual legislative budget request for the
3204	operation of its office.
3205	(4)  When there has been a final adjudication that any tax
3206	pursuant to s. 212.0596 was levied, collected, or both, contrary
3207	to the Constitution of the United States or the State
3208	Constitution, the department shall, in accordance with rules,
3209	determine, based upon claims for refund and other evidence and
3210	information, who paid such tax or taxes, and refund to each such
3211	person the amount of tax paid. For purposes of this subsection,
3212	a "final adjudication" is a decision of a court of competent
3213	jurisdiction from which no appeal can be taken or from which the
3214	official or officials of this state with authority to make such
3215	decisions has or have decided not to appeal.
3216	(4)(5)  For the purposes of this section, the term:
3217	(a)  "Proceeds" means all tax or fee revenue collected or
3218	received by the department, including interest and penalties.
3219	(b)  "Reallocate" means reduction of the accounts of
3220	initial deposit and redeposit into the indicated account.
3221	(5)(6)  Distribution of all proceeds under this chapter and
3222	s. 202.18(1)(b) and (2)(b) shall be as follows:
3223	(a)  Proceeds from the convention development taxes
3224	authorized under s. 212.0305 shall be reallocated to the
3225	Convention Development Tax Clearing Trust Fund.
3226	(b)  Proceeds from discretionary sales surtaxes imposed
3227	pursuant to ss. 212.054 and 212.055 shall be reallocated to the
3228	Discretionary Sales Surtax Clearing Trust Fund.
3229	(c)  Proceeds from the fees imposed under ss.
3230	212.05(1)(h)3. and 212.18(3) shall remain with the General
3231	Revenue Fund.
3232	(d)  The proceeds of all other taxes and fees imposed
3233	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
3234	and (2)(b) shall be distributed as follows:
3235	1.  In any fiscal year, the greater of $500 million, minus
3236	an amount equal to 4.6 percent of the proceeds of the taxes
3237	collected pursuant to chapter 201, or 5.2 percent of all other
3238	taxes and fees imposed pursuant to this chapter or remitted
3239	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
3240	monthly installments into the General Revenue Fund.
3241	2.  After the distribution under subparagraph 1., 8.814
3242	percent of the amount remitted by a sales tax dealer located
3243	within a participating county pursuant to s. 218.61 shall be
3244	transferred into the Local Government Half-cent Sales Tax
3245	Clearing Trust Fund. Beginning July 1, 2003, the amount to be
3246	transferred shall be reduced by 0.1 percent, and the department
3247	shall distribute this amount to the Public Employees Relations
3248	Commission Trust Fund less $5,000 each month, which shall be
3249	added to the amount calculated in subparagraph 3. and
3250	distributed accordingly.
3251	3.  After the distribution under subparagraphs 1. and 2.,
3252	0.095 percent shall be transferred to the Local Government Half-
3253	cent Sales Tax Clearing Trust Fund and distributed pursuant to
3254	s. 218.65.
3255	4.  After the distributions under subparagraphs 1., 2., and
3256	3., 2.0440 percent of the available proceeds shall be
3257	transferred monthly to the Revenue Sharing Trust Fund for
3258	Counties pursuant to s. 218.215.
3259	5.  After the distributions under subparagraphs 1., 2., and
3260	3., 1.3409 percent of the available proceeds shall be
3261	transferred monthly to the Revenue Sharing Trust Fund for
3262	Municipalities pursuant to s. 218.215. If the total revenue to
3263	be distributed pursuant to this subparagraph is at least as
3264	great as the amount due from the Revenue Sharing Trust Fund for
3265	Municipalities and the former Municipal Financial Assistance
3266	Trust Fund in state fiscal year 1999-2000, no municipality shall
3267	receive less than the amount due from the Revenue Sharing Trust
3268	Fund for Municipalities and the former Municipal Financial
3269	Assistance Trust Fund in state fiscal year 1999-2000. If the
3270	total proceeds to be distributed are less than the amount
3271	received in combination from the Revenue Sharing Trust Fund for
3272	Municipalities and the former Municipal Financial Assistance
3273	Trust Fund in state fiscal year 1999-2000, each municipality
3274	shall receive an amount proportionate to the amount it was due
3275	in state fiscal year 1999-2000.
3276	6.  Of the remaining proceeds:
3277	a.  In each fiscal year, the sum of $29,915,500 shall be
3278	divided into as many equal parts as there are counties in the
3279	state, and one part shall be distributed to each county. The
3280	distribution among the several counties must begin each fiscal
3281	year on or before January 5th and continue monthly for a total
3282	of 4 months. If a local or special law required that any moneys
3283	accruing to a county in fiscal year 1999-2000 under the then-
3284	existing provisions of s. 550.135 be paid directly to the
3285	district school board, special district, or a municipal
3286	government, such payment must continue until the local or
3287	special law is amended or repealed. The state covenants with
3288	holders of bonds or other instruments of indebtedness issued by
3289	local governments, special districts, or district school boards
3290	before July 1, 2000, that it is not the intent of this
3291	subparagraph to adversely affect the rights of those holders or
3292	relieve local governments, special districts, or district school
3293	boards of the duty to meet their obligations as a result of
3294	previous pledges or assignments or trusts entered into which
3295	obligated funds received from the distribution to county
3296	governments under then-existing s. 550.135. This distribution
3297	specifically is in lieu of funds distributed under s. 550.135
3298	before July 1, 2000.
3299	b.  The department shall distribute $166,667 monthly
3300	pursuant to s. 288.1162 to each applicant certified as a
3301	facility for a new or retained professional sports franchise
3302	pursuant to s. 288.1162. Up to $41,667 shall be distributed
3303	monthly by the department to each certified applicant as defined
3304	in s. 288.11621 for a facility for a spring training franchise.
3305	However, not more than $416,670 may be distributed monthly in
3306	the aggregate to all certified applicants for facilities for
3307	spring training franchises. Distributions begin 60 days after
3308	such certification and continue for not more than 30 years,
3309	except as otherwise provided in s. 288.11621. A certified
3310	applicant identified in this sub-subparagraph may not receive
3311	more in distributions than expended by the applicant for the
3312	public purposes provided for in s. 288.1162(5) or s.
3313	288.11621(3).
3314	c.  Beginning 30 days after notice by the Office of
3315	Tourism, Trade, and Economic Development to the Department of
3316	Revenue that an applicant has been certified as the professional
3317	golf hall of fame pursuant to s. 288.1168 and is open to the
3318	public, $166,667 shall be distributed monthly, for up to 300
3319	months, to the applicant.
3320	d.  Beginning 30 days after notice by the Office of
3321	Tourism, Trade, and Economic Development to the Department of
3322	Revenue that the applicant has been certified as the
3323	International Game Fish Association World Center facility
3324	pursuant to s. 288.1169, and the facility is open to the public,
3325	$83,333 shall be distributed monthly, for up to 168 months, to
3326	the applicant. This distribution is subject to reduction
3327	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
3328	made, after certification and before July 1, 2000.
3329	7.  All other proceeds must remain in the General Revenue
3330	Fund.
3331	Section 16.  Section 213.052, Florida Statutes, is created
3332	to read:
3333	213.052  Notice of state sales and use tax rate changes.-
3334	(1)  A sales or use tax rate change imposed under chapter
3335	212 is effective on January 1, April 1, July 1, or October 1.
3336	The Department of Revenue shall provide notice of such rate
3337	change to all affected sellers 60 days before the effective date
3338	of the rate change.
3339	(2)  Failure of a seller to receive notice does not relieve
3340	the seller of its obligation to collect sales or use tax.
3341	Section 17.  Section 213.0521, Florida Statutes, is created
3342	to read:
3343	213.0521  Effective date of state sales and use tax rate
3344	changes.-The effective date for services covering a period
3345	starting before and ending after the effective date of a
3346	legislative act is as follows:
3347	(1)  For a rate increase, the new rate applies to the first
3348	billing period starting on or after the effective date.
3349	(2)  For a rate decrease, the new rate applies to bills
3350	rendered on or after the effective date.
3351	Section 18.  Section 213.215, Florida Statutes, is created
3352	to read:
3353	213.215  Sales and use tax amnesty upon registration in
3354	accordance with the Streamlined Sales and Use Tax Agreement.-
3355	(1)  Amnesty shall be provided for uncollected or unpaid
3356	sales or use tax to a seller who registers to pay or to collect
3357	and remit applicable sales or use tax in accordance with the
3358	terms of the Streamlined Sales and Use Tax Agreement authorized
3359	under s. 213.256, if the seller was not registered with the
3360	Department of Revenue in the 12-month period preceding the
3361	effective date of participation in the agreement by this state.
3362	(2)  The amnesty precludes assessment for uncollected or
3363	unpaid sales or use tax, together with penalty or interest for
3364	sales made during the period the seller was not registered with
3365	the Department of Revenue, if registration occurs within 12
3366	months after the effective date of this state's participation in
3367	the agreement.
3368	(3)  The amnesty is not available to a seller with respect
3369	to any matter for which the seller received notice of the
3370	commencement of an audit if the audit is not yet finally
3371	resolved, including any related administrative and judicial
3372	processes.
3373	(4)  The amnesty is not available for sales or use taxes
3374	already paid or remitted to the state or to taxes collected by
3375	the seller.
3376	(5)  The amnesty is fully effective, absent the seller's
3377	fraud or intentional misrepresentation of a material fact, as
3378	long as the seller continues registration and continues payment
3379	or collection and remittance of applicable sales or use taxes
3380	for at least 36 months.
3381	(6)  The amnesty applies only to sales or use taxes due
3382	from a seller in its capacity as a seller and not to sales or
3383	use taxes due from a seller in its capacity as a buyer.
3384	Section 19.  Subsections (1) and (2) of section 213.256,
3385	Florida Statutes, are amended to read:
3386	213.256  Simplified Sales and Use Tax Administration Act.-
3387	(1)  As used in this section and ss. 213.2562 and 213.2567,
3388	the term:
3389	(a)  "Agent" means, for purposes of carrying out the
3390	responsibilities placed on a dealer, a person appointed by the
3391	seller to represent the seller before the department.
3392	"Department" means the Department of Revenue.
3393	(b)  "Agreement" means the Streamlined Sales and Use Tax
3394	Agreement as amended and adopted on January 27, 2001, by the
3395	Executive Committee of the National Conference of State
3396	Legislatures.
3397	(c)  "Certified automated system" means software certified
3398	jointly by the state states that are signatories to the
3399	agreement to calculate the tax imposed by each jurisdiction on a
3400	transaction, determine the amount of tax to remit to the
3401	appropriate state, and maintain a record of the transaction.
3402	(d)  "Certified service provider" means an agent certified
3403	jointly by the states that are signatories to the agreement to
3404	perform all of the seller's sales tax functions other than the
3405	seller's obligation to remit tax on its own purchases.
3406	(e)  "Department" means the Department of Revenue.
3407	(f)  "Governing board" means the governing board of the
3408	agreement.
3409	(g)1.  "Model 1 seller" means a seller that has selected a
3410	certified service provider as the seller's agent to perform all
3411	of the seller's sales and use tax functions other than the
3412	seller's obligation to remit tax on the seller's purchases.
3413	2.  "Model 2 seller" means a seller that has selected a
3414	certified automated system to perform part of the seller's sales
3415	and use tax functions, but retains responsibility for remitting
3416	the tax.
3417	3.  "Model 3 seller" means a seller that has sales in at
3418	least 5 member states, has total annual sales revenue of at
3419	least $500 million, has a proprietary system that calculates the
3420	amount of tax due each jurisdiction, and has entered into a
3421	performance agreement with the member states which establishes a
3422	tax performance standard for the seller.
3423
3424	As used in this paragraph, a seller includes an affiliated group
3425	of sellers using the same proprietary system.
3426	(h)(e)  "Person" means an individual, trust, estate,
3427	fiduciary, partnership, limited liability company, limited
3428	liability partnership, corporation, or any other legal entity.
3429	(i)  "Registered under this agreement" means registration
3430	by a seller with the member states under the central
3431	registration system.
3432	(j)(f)  "Sales tax" means the tax levied under chapter 212.
3433	(k)(g)  "Seller" means any person making sales, leases, or
3434	rentals of personal property or services.
3435	(l)(h)  "State" means any state of the United States and
3436	the District of Columbia.
3437	(m)(i)  "Use tax" means the tax levied under chapter 212.
3438	(2)(a)  The executive director of the department is
3439	authorized to shall enter into an agreement the Streamlined
3440	Sales and Use Tax Agreement with one or more states to simplify
3441	and modernize sales and use tax administration in order to
3442	substantially reduce the burden of tax compliance for all
3443	sellers and for all types of commerce. In furtherance of the
3444	agreement, the executive director of the department or his or
3445	her designee shall act jointly with other states that are
3446	members of the agreement to establish standards for
3447	certification of a certified service provider and certified
3448	automated systems system and central registration systems
3449	establish performance standards for multistate sellers.
3450	(b)  The executive director of the department or his or her
3451	designee shall take other actions reasonably required to
3452	administer this section. Other actions authorized by this
3453	section include, but are not limited to, the adoption of rules
3454	and the joint procurement, with other member states, of goods
3455	and services in furtherance of the cooperative agreement.
3456	(c)  The executive director of the department or his or her
3457	designee may represent this state before the other states that
3458	are signatories to the agreement.
3459	(d)  The executive director of the department or his or her
3460	designee is authorized to prepare and submit from time to time
3461	such reports and certifications as may be determined necessary
3462	according to the terms of an agreement and to enter into such
3463	other agreements with the governing board, member states, and
3464	service providers as are determined by the executive director to
3465	facilitate the administration of the tax laws of this state.
3466	Section 20.  Section 213.2562, Florida Statutes, is created
3467	to read:
3468	213.2562  Approval of software to calculate tax.-The
3469	department shall review software submitted to the governing
3470	board for certification as a certified automated system. If the
3471	software accurately reflects the taxability of product
3472	categories included in the program, the department shall certify
3473	the approval of the software to the governing board.
3474	Section 21.  Section 213.2567, Florida Statutes, is created
3475	to read:
3476	213.2567  Simplified Sales and Use Tax Agreement
3477	registration, certification, liability, and audit.-
3478	(1)  A seller that registers under the agreement agrees to
3479	collect and remit sales and use taxes for all taxable sales into
3480	the member states, including member states joining after the
3481	seller's registration. Withdrawal or revocation of this state
3482	does not relieve a seller of its responsibility to remit taxes
3483	previously or subsequently collected on behalf of the state.
3484	(a)  When registering, the seller may select a model 1,
3485	model 2, or model 3 method of remittance or other method allowed
3486	by state law to remit the taxes collected.
3487	(b)  A seller may be registered by an agent. Such an
3488	appointment must be in writing and submitted to a member state.
3489	(2)(a)  A certified service provider is the agent of a
3490	model 1 seller with whom the certified service provider has
3491	contracted for the collection and remittance of sales and use
3492	taxes. As the model 1 seller's agent, the certified service
3493	provider is liable for sales and use tax due this state on all
3494	sales transactions it processes for the model 1 seller, except
3495	as set out in paragraph (b).
3496	(b)  A model 1 seller is not liable to the state for sales
3497	or use tax due on transactions processed by the certified
3498	service provider unless the model 1 seller has misrepresented
3499	the type of items it sells or has committed fraud. In the
3500	absence of probable cause to believe that the model 1 seller has
3501	committed fraud or made a material misrepresentation, the model
3502	1 seller is not subject to audit on the transactions processed
3503	by the certified service provider. A model 1 seller is subject
3504	to audit for transactions that have not been processed by the
3505	certified service provider. The member states acting jointly may
3506	perform a system check of the model 1 seller and review the
3507	model 1 seller's procedures to determine if the certified
3508	service provider's system is functioning properly and to
3509	determine the extent to which the model 1 seller's transactions
3510	are being processed by the certified service provider.
3511	(3)  A model 2 seller that uses a certified automated
3512	system remains responsible and is liable to this state for
3513	reporting and remitting tax. However, a model 2 seller is not
3514	responsible for errors in reliance on a certified automated
3515	system.
3516	(4)  A model 3 seller is liable for the failure of the
3517	proprietary system to meet the performance standard.
3518	(5)  A person that provides a certified automated system is
3519	not liable for errors contained in software that was approved by
3520	the department and certified to the governing board. However,
3521	such person:
3522	(a)  Is responsible for the proper functioning of that
3523	system;
3524	(b)  Is liable to this state for underpayments of tax
3525	attributable to errors in the functioning of the certified
3526	automated system; and
3527	(c)  Is liable for the misclassification of an item or
3528	transaction that is not corrected within 10 days after the
3529	receipt of notice from the department.
3530	(6)  The executive director of the department or his or her
3531	designee may certify a person as a certified service provider if
3532	the person meets all of the following requirements:
3533	(a)  Uses a certified automated system;
3534	(b)  Integrates its certified automated system with the
3535	system of a seller for whom the person collects tax so that the
3536	tax due on a sale is determined at the time of the sale;
3537	(c)  Agrees to remit the taxes it collects at the time and
3538	in the manner specified by chapter 212;
3539	(d)  Agrees to file returns on behalf of the sellers for
3540	whom it collects tax;
3541	(e)  Agrees to protect the privacy of tax information it
3542	obtains in accordance with s. 213.053; and
3543	(f)  Enters into a contract with the department and agrees
3544	to comply with the terms of the contract.
3545	(7)  The department shall review software submitted to the
3546	governing board for certification as a certified automated
3547	system. The executive director of the department shall certify
3548	the approval of the software to the governing board if the
3549	software:
3550	(a)  Determines the applicable state and local sales and
3551	use tax rate for a transaction in accordance with s. 212.06(3)
3552	and (4);
3553	(b)  Determines whether an item is exempt from tax;
3554	(c)  Determines the amount of tax to be remitted for each
3555	taxpayer for a reporting period; and
3556	(d)  Can generate reports and returns as required by the
3557	governing board.
3558	(8)  The department may by rule establish one or more sales
3559	tax performance standards for model 3 sellers.
3560	(9)  Disclosure of information necessary under this section
3561	must be made according to a written agreement between the
3562	executive director of the department or his or her designee and
3563	the certified service provider. The certified service provider
3564	is bound by the same requirements of confidentiality as the
3565	department employees. Breach of confidentiality is a misdemeanor
3566	of the first degree, punishable as provided in s. 775.082 or s.
3567	775.083.
3568	Section 22.  It is the intent of the Legislature to urge
3569	the United States Congress to consider adequate protections for
3570	small businesses engaging in both offline and online
3571	transactions from added costs, administrative burdens, and
3572	requirements imposed on intermediaries relating to the
3573	collection and remittance of sales and use tax.
3574	Section 23.  The executive director of the Department of
3575	Revenue may adopt emergency rules to implement this act.
3576	Notwithstanding any other law, the emergency rules shall remain
3577	effective for 6 months after the date of adoption and may be
3578	renewed during the pendency of procedures to adopt rules
3579	addressing the subject of the emergency rules.
3580	Section 24.  Paragraph (a) of subsection (5) of section
3581	11.45, Florida Statutes, is amended to read:
3582	11.45  Definitions; duties; authorities; reports; rules.-
3583	(5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.-
3584	(a)  The Legislative Auditing Committee shall direct the
3585	Auditor General to make an audit of any municipality whenever
3586	petitioned to do so by at least 20 percent of the registered
3587	electors in the last general election of that municipality
3588	pursuant to this subsection. The supervisor of elections of the
3589	county in which the municipality is located shall certify
3590	whether or not the petition contains the signatures of at least
3591	20 percent of the registered electors of the municipality. After
3592	the completion of the audit, the Auditor General shall determine
3593	whether the municipality has the fiscal resources necessary to
3594	pay the cost of the audit. The municipality shall pay the cost
3595	of the audit within 90 days after the Auditor General's
3596	determination that the municipality has the available resources.
3597	If the municipality fails to pay the cost of the audit, the
3598	Department of Revenue shall, upon certification of the Auditor
3599	General, withhold from that portion of the distribution pursuant
3600	to s. 212.20(5)(6)(d)5. which is distributable to such
3601	municipality, a sum sufficient to pay the cost of the audit and
3602	shall deposit that sum into the General Revenue Fund of the
3603	state.
3604	Section 25.  Subsection (6) of section 196.012, Florida
3605	Statutes, is amended to read:
3606	196.012  Definitions.-For the purpose of this chapter, the
3607	following terms are defined as follows, except where the context
3608	clearly indicates otherwise:
3609	(6)  Governmental, municipal, or public purpose or function
3610	shall be deemed to be served or performed when the lessee under
3611	any leasehold interest created in property of the United States,
3612	the state or any of its political subdivisions, or any
3613	municipality, agency, special district, authority, or other
3614	public body corporate of the state is demonstrated to perform a
3615	function or serve a governmental purpose which could properly be
3616	performed or served by an appropriate governmental unit or which
3617	is demonstrated to perform a function or serve a purpose which
3618	would otherwise be a valid subject for the allocation of public
3619	funds. For purposes of the preceding sentence, an activity
3620	undertaken by a lessee which is permitted under the terms of its
3621	lease of real property designated as an aviation area on an
3622	airport layout plan which has been approved by the Federal
3623	Aviation Administration and which real property is used for the
3624	administration, operation, business offices and activities
3625	related specifically thereto in connection with the conduct of
3626	an aircraft full service fixed base operation which provides
3627	goods and services to the general aviation public in the
3628	promotion of air commerce shall be deemed an activity which
3629	serves a governmental, municipal, or public purpose or function.
3630	Any activity undertaken by a lessee which is permitted under the
3631	terms of its lease of real property designated as a public
3632	airport as defined in s. 332.004(14) by municipalities,
3633	agencies, special districts, authorities, or other public bodies
3634	corporate and public bodies politic of the state, a spaceport as
3635	defined in s. 331.303, or which is located in a deepwater port
3636	identified in s. 403.021(9)(b) and owned by one of the foregoing
3637	governmental units, subject to a leasehold or other possessory
3638	interest of a nongovernmental lessee that is deemed to perform
3639	an aviation, airport, aerospace, maritime, or port purpose or
3640	operation shall be deemed an activity that serves a
3641	governmental, municipal, or public purpose. The use by a lessee,
3642	licensee, or management company of real property or a portion
3643	thereof as a convention center, visitor center, sports facility
3644	with permanent seating, concert hall, arena, stadium, park, or
3645	beach is deemed a use that serves a governmental, municipal, or
3646	public purpose or function when access to the property is open
3647	to the general public with or without a charge for admission. If
3648	property deeded to a municipality by the United States is
3649	subject to a requirement that the Federal Government, through a
3650	schedule established by the Secretary of the Interior, determine
3651	that the property is being maintained for public historic
3652	preservation, park, or recreational purposes and if those
3653	conditions are not met the property will revert back to the
3654	Federal Government, then such property shall be deemed to serve
3655	a municipal or public purpose. The term "governmental purpose"
3656	also includes a direct use of property on federal lands in
3657	connection with the Federal Government's Space Exploration
3658	Program or spaceport activities as defined in s. 212.02(22).
3659	Real property and tangible personal property owned by the
3660	Federal Government or Space Florida and used for defense and
3661	space exploration purposes or which is put to a use in support
3662	thereof shall be deemed to perform an essential national
3663	governmental purpose and shall be exempt. "Owned by the lessee"
3664	as used in this chapter does not include personal property,
3665	buildings, or other real property improvements used for the
3666	administration, operation, business offices and activities
3667	related specifically thereto in connection with the conduct of
3668	an aircraft full service fixed based operation which provides
3669	goods and services to the general aviation public in the
3670	promotion of air commerce provided that the real property is
3671	designated as an aviation area on an airport layout plan
3672	approved by the Federal Aviation Administration. For purposes of
3673	determination of "ownership," buildings and other real property
3674	improvements which will revert to the airport authority or other
3675	governmental unit upon expiration of the term of the lease shall
3676	be deemed "owned" by the governmental unit and not the lessee.
3677	Providing two-way telecommunications services to the public for
3678	hire by the use of a telecommunications facility, as defined in
3679	s. 364.02(15), and for which a certificate is required under
3680	chapter 364 does not constitute an exempt use for purposes of s.
3681	196.199, unless the telecommunications services are provided by
3682	the operator of a public-use airport, as defined in s. 332.004,
3683	for the operator's provision of telecommunications services for
3684	the airport or its tenants, concessionaires, or licensees, or
3685	unless the telecommunications services are provided by a public
3686	hospital.
3687	Section 26.  Paragraph (b) of subsection (1) and paragraph
3688	(b) of subsection (2) of section 202.18, Florida Statutes, are
3689	amended to read:
3690	202.18  Allocation and disposition of tax proceeds.-The
3691	proceeds of the communications services taxes remitted under
3692	this chapter shall be treated as follows:
3693	(1)  The proceeds of the taxes remitted under s.
3694	202.12(1)(a) shall be divided as follows:
3695	(b)  The remaining portion shall be distributed according
3696	to s. 212.20(5)(6).
3697	(2)  The proceeds of the taxes remitted under s.
3698	202.12(1)(b) shall be divided as follows:
3699	(b)  Sixty-three percent of the remainder shall be
3700	allocated to the state and distributed pursuant to s.
3701	212.20(5)(6), except that the proceeds allocated pursuant to s.
3702	212.20(5)(6)(d)2. shall be prorated to the participating
3703	counties in the same proportion as that month's collection of
3704	the taxes and fees imposed pursuant to chapter 212 and paragraph
3705	(1)(b).
3706	Section 27.  Paragraphs (f), (g), (h), and (i) of
3707	subsection (1) of section 203.01, Florida Statutes, are amended
3708	to read:
3709	203.01  Tax on gross receipts for utility and
3710	communications services.-
3711	(1)
3712	(f)  Any person who imports into this state electricity,
3713	natural gas, or manufactured gas, or severs natural gas, for
3714	that person's own use or consumption as a substitute for
3715	purchasing utility, transportation, or delivery services taxable
3716	under this chapter and who cannot demonstrate payment of the tax
3717	imposed by this chapter must register with the Department of
3718	Revenue and pay into the State Treasury each month an amount
3719	equal to the cost price of such electricity, natural gas, or
3720	manufactured gas times the rate set forth in paragraph (b),
3721	reduced by the amount of any like tax lawfully imposed on and
3722	paid by the person from whom the electricity, natural gas, or
3723	manufactured gas was purchased or any person who provided
3724	delivery service or transportation service in connection with
3725	the electricity, natural gas, or manufactured gas. For purposes
3726	of this paragraph, the term "cost price" has the meaning
3727	ascribed in s. 212.02(4). The methods of demonstrating proof of
3728	payment and the amount of such reductions in tax shall be made
3729	according to rules of the Department of Revenue.
3730	(g)  Electricity produced by cogeneration or by small power
3731	producers which is transmitted and distributed by a public
3732	utility between two locations of a customer of the utility
3733	pursuant to s. 366.051 is subject to the tax imposed by this
3734	section. The tax shall be applied to the cost price of such
3735	electricity as provided in s. 212.02(4) and shall be paid each
3736	month by the producer of such electricity.
3737	(h)  Electricity produced by cogeneration or by small power
3738	producers during the 12-month period ending June 30 of each year
3739	which is in excess of nontaxable electricity produced during the
3740	12-month period ending June 30, 1990, is subject to the tax
3741	imposed by this section. The tax shall be applied to the cost
3742	price of such electricity as provided in s. 212.02(4) and shall
3743	be paid each month, beginning with the month in which total
3744	production exceeds the production of nontaxable electricity for
3745	the 12-month period ending June 30, 1990. For purposes of this
3746	paragraph, "nontaxable electricity" means electricity produced
3747	by cogeneration or by small power producers which is not subject
3748	to tax under paragraph (g). Taxes paid pursuant to paragraph (g)
3749	may be credited against taxes due under this paragraph.
3750	Electricity generated as part of an industrial manufacturing
3751	process which manufactures products from phosphate rock, raw
3752	wood fiber, paper, citrus, or any agricultural product shall not
3753	be subject to the tax imposed by this paragraph. "Industrial
3754	manufacturing process" means the entire process conducted at the
3755	location where the process takes place.
3756	(i)  Any person other than a cogenerator or small power
3757	producer described in paragraph (h) who produces for his or her
3758	own use electrical energy which is a substitute for electrical
3759	energy produced by an electric utility as defined in s. 366.02
3760	is subject to the tax imposed by this section. The tax shall be
3761	applied to the cost price of such electrical energy as provided
3762	in s. 212.02(4) and shall be paid each month. The provisions of
3763	this paragraph do not apply to any electrical energy produced
3764	and used by an electric utility.
3765	Section 28.  Paragraph (a) of subsection (1) of section
3766	212.031, Florida Statutes, is amended to read:
3767	212.031  Tax on rental or license fee for use of real
3768	property.-
3769	(1)(a)  It is declared to be the legislative intent that
3770	every person is exercising a taxable privilege who engages in
3771	the business of renting, leasing, letting, or granting a license
3772	for the use of any real property unless such property is:
3773	1.  Assessed as agricultural property under s. 193.461.
3774	2.  Used exclusively as dwelling units.
3775	3.  Property subject to tax on parking, docking, or storage
3776	spaces under s. 212.03(6).
3777	4.  Recreational property or the common elements of a
3778	condominium when subject to a lease between the developer or
3779	owner thereof and the condominium association in its own right
3780	or as agent for the owners of individual condominium units or
3781	the owners of individual condominium units. However, only the
3782	lease payments on such property shall be exempt from the tax
3783	imposed by this chapter, and any other use made by the owner or
3784	the condominium association shall be fully taxable under this
3785	chapter.
3786	5.  A public or private street or right-of-way and poles,
3787	conduits, fixtures, and similar improvements located on such
3788	streets or rights-of-way, occupied or used by a utility or
3789	provider of communications services, as defined by s. 202.11,
3790	for utility or communications or television purposes. For
3791	purposes of this subparagraph, the term "utility" means any
3792	person providing utility services as defined in s. 203.012. This
3793	exception also applies to property, wherever located, on which
3794	the following are placed: towers, antennas, cables, accessory
3795	structures, or equipment, not including switching equipment,
3796	used in the provision of mobile communications services as
3797	defined in s. 202.11. For purposes of this chapter, towers used
3798	in the provision of mobile communications services, as defined
3799	in s. 202.11, are considered to be fixtures.
3800	6.  A public street or road which is used for
3801	transportation purposes.
3802	7.  Property used at an airport exclusively for the purpose
3803	of aircraft landing or aircraft taxiing or property used by an
3804	airline for the purpose of loading or unloading passengers or
3805	property onto or from aircraft or for fueling aircraft.
3806	8.a.  Property used at a port authority, as defined in s.
3807	315.02(2), exclusively for the purpose of oceangoing vessels or
3808	tugs docking, or such vessels mooring on property used by a port
3809	authority for the purpose of loading or unloading passengers or
3810	cargo onto or from such a vessel, or property used at a port
3811	authority for fueling such vessels, or to the extent that the
3812	amount paid for the use of any property at the port is based on
3813	the charge for the amount of tonnage actually imported or
3814	exported through the port by a tenant.
3815	b.  The amount charged for the use of any property at the
3816	port in excess of the amount charged for tonnage actually
3817	imported or exported shall remain subject to tax except as
3818	provided in sub-subparagraph a.
3819	9.  Property used as an integral part of the performance of
3820	qualified production services. As used in this subparagraph, the
3821	term "qualified production services" means any activity or
3822	service performed directly in connection with the production of
3823	a qualified motion picture, as defined in s. 212.06(1)(b), and
3824	includes:
3825	a.  Photography, sound and recording, casting, location
3826	managing and scouting, shooting, creation of special and optical
3827	effects, animation, adaptation (language, media, electronic, or
3828	otherwise), technological modifications, computer graphics, set
3829	and stage support (such as electricians, lighting designers and
3830	operators, greensmen, prop managers and assistants, and grips),
3831	wardrobe (design, preparation, and management), hair and makeup
3832	(design, production, and application), performing (such as
3833	acting, dancing, and playing), designing and executing stunts,
3834	coaching, consulting, writing, scoring, composing,
3835	choreographing, script supervising, directing, producing,
3836	transmitting dailies, dubbing, mixing, editing, cutting,
3837	looping, printing, processing, duplicating, storing, and
3838	distributing;
3839	b.  The design, planning, engineering, construction,
3840	alteration, repair, and maintenance of real or personal property
3841	including stages, sets, props, models, paintings, and facilities
3842	principally required for the performance of those services
3843	listed in sub-subparagraph a.; and
3844	c.  Property management services directly related to
3845	property used in connection with the services described in sub-
3846	subparagraphs a. and b.
3847
3848	This exemption will inure to the taxpayer upon presentation of
3849	the certificate of exemption issued to the taxpayer under the
3850	provisions of s. 288.1258.
3851	10.  Leased, subleased, licensed, or rented to a person
3852	providing food and drink concessionaire services within the
3853	premises of a convention hall, exhibition hall, auditorium,
3854	stadium, theater, arena, civic center, performing arts center,
3855	publicly owned recreational facility, or any business operated
3856	under a permit issued pursuant to chapter 550. A person
3857	providing retail concessionaire services involving the sale of
3858	food and drink or other tangible personal property within the
3859	premises of an airport shall be subject to tax on the rental of
3860	real property used for that purpose, but shall not be subject to
3861	the tax on any license to use the property. For purposes of this
3862	subparagraph, the term "sale" shall not include the leasing of
3863	tangible personal property.
3864	11.  Property occupied pursuant to an instrument calling
3865	for payments which the department has declared, in a Technical
3866	Assistance Advisement issued on or before March 15, 1993, to be
3867	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
3868	Administrative Code; provided that this subparagraph shall only
3869	apply to property occupied by the same person before and after
3870	the execution of the subject instrument and only to those
3871	payments made pursuant to such instrument, exclusive of renewals
3872	and extensions thereof occurring after March 15, 1993.
3873	12.  Property used or occupied predominantly for space
3874	flight business purposes. As used in this subparagraph, "space
3875	flight business" means the manufacturing, processing, or
3876	assembly of a space facility, space propulsion system, space
3877	vehicle, satellite, or station of any kind possessing the
3878	capacity for space flight, as defined by s. 212.02(23), or
3879	components thereof, and also means the following activities
3880	supporting space flight: vehicle launch activities, flight
3881	operations, ground control or ground support, and all
3882	administrative activities directly related thereto. Property
3883	shall be deemed to be used or occupied predominantly for space
3884	flight business purposes if more than 50 percent of the
3885	property, or improvements thereon, is used for one or more space
3886	flight business purposes. Possession by a landlord, lessor, or
3887	licensor of a signed written statement from the tenant, lessee,
3888	or licensee claiming the exemption shall relieve the landlord,
3889	lessor, or licensor from the responsibility of collecting the
3890	tax, and the department shall look solely to the tenant, lessee,
3891	or licensee for recovery of such tax if it determines that the
3892	exemption was not applicable.
3893	13.  Rented, leased, subleased, or licensed to a person
3894	providing telecommunications, data systems management, or
3895	Internet services at a publicly or privately owned convention
3896	hall, civic center, or meeting space at a public lodging
3897	establishment as defined in s. 509.013. This subparagraph
3898	applies only to that portion of the rental, lease, or license
3899	payment that is based upon a percentage of sales, revenue
3900	sharing, or royalty payments and not based upon a fixed price.
3901	This subparagraph is intended to be clarifying and remedial in
3902	nature and shall apply retroactively. This subparagraph does not
3903	provide a basis for an assessment of any tax not paid, or create
3904	a right to a refund of any tax paid, pursuant to this section
3905	before July 1, 2010.
3906	Section 29.  Paragraph (b) of subsection (1) of section
3907	212.052, Florida Statutes, is amended to read:
3908	212.052  Research or development costs; exemption.-
3909	(1)  For the purposes of the exemption provided in this
3910	section:
3911	(b)  The term "costs" means cost price as defined in s.
3912	212.02(4).
3913	Section 30.  Paragraph (c) of subsection (2), paragraph (c)
3914	of subsection (3), and paragraphs (c) and (i) of subsection (8)
3915	of section 212.055, Florida Statutes, are amended to read:
3916	212.055  Discretionary sales surtaxes; legislative intent;
3917	authorization and use of proceeds.-It is the legislative intent
3918	that any authorization for imposition of a discretionary sales
3919	surtax shall be published in the Florida Statutes as a
3920	subsection of this section, irrespective of the duration of the
3921	levy. Each enactment shall specify the types of counties
3922	authorized to levy; the rate or rates which may be imposed; the
3923	maximum length of time the surtax may be imposed, if any; the
3924	procedure which must be followed to secure voter approval, if
3925	required; the purpose for which the proceeds may be expended;
3926	and such other requirements as the Legislature may provide.
3927	Taxable transactions and administrative procedures shall be as
3928	provided in s. 212.054.
3929	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-
3930	(c)  Pursuant to s. 212.054(4), the proceeds of the surtax
3931	levied under this subsection shall be distributed to the county
3932	and the municipalities within such county in which the surtax
3933	was collected, according to:
3934	1.  An interlocal agreement between the county governing
3935	authority and the governing bodies of the municipalities
3936	representing a majority of the county's municipal population,
3937	which agreement may include a school district with the consent
3938	of the county governing authority and the governing bodies of
3939	the municipalities representing a majority of the county's
3940	municipal population; or
3941	2.  If there is no interlocal agreement, according to the
3942	formula provided in s. 218.62.
3943
3944	Any change in the distribution formula must take effect on the
3945	first day of any month that begins at least 60 days after
3946	written notification of that change has been made to the
3947	department.
3948	(3)  SMALL COUNTY SURTAX.-
3949	(c)  Pursuant to s. 212.054(4), the proceeds of the surtax
3950	levied under this subsection shall be distributed to the county
3951	and the municipalities within the county in which the surtax was
3952	collected, according to:
3953	1.  An interlocal agreement between the county governing
3954	authority and the governing bodies of the municipalities
3955	representing a majority of the county's municipal population,
3956	which agreement may include a school district with the consent
3957	of the county governing authority and the governing bodies of
3958	the municipalities representing a majority of the county's
3959	municipal population; or
3960	2.  If there is no interlocal agreement, according to the
3961	formula provided in s. 218.62.
3962
3963	Any change in the distribution formula shall take effect on the
3964	first day of any month that begins at least 60 days after
3965	written notification of that change has been made to the
3966	department.
3967	(8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.-
3968	(c)  Pursuant to s. 212.054(4), the proceeds of the
3969	discretionary sales surtax collected under this subsection, less
3970	an administrative fee that may be retained by the Department of
3971	Revenue, shall be distributed by the department to the county.
3972	The county shall distribute the proceeds it receives from the
3973	department to the participating jurisdictions that have entered
3974	into an interlocal agreement with the county under this
3975	subsection. The county may also charge an administrative fee for
3976	receiving and distributing the surtax in the amount of the
3977	actual costs incurred, not to exceed 2 percent of the surtax
3978	collected.
3979	(i)  Surtax collections shall be initiated on January 1 of
3980	the year following a successful referendum in order to coincide
3981	with s. 212.054(5).
3982	Section 31.  Subsection (3) of section 212.13, Florida
3983	Statutes, is amended to read:
3984	212.13  Records required to be kept; power to inspect;
3985	audit procedure.-
3986	(3)  For the purpose of enforcement of this chapter, every
3987	manufacturer and seller of tangible personal property or
3988	services licensed within this state is required to permit the
3989	department to examine his or her books and records at all
3990	reasonable hours, and, upon his or her refusal, the department
3991	may require him or her to permit such examination by resort to
3992	the circuit courts of this state, subject however to the right
3993	of removal of the cause to the judicial circuit wherein such
3994	person's business is located or wherein such person's books and
3995	records are kept, provided further that such person's books and
3996	records are kept within the state. When the dealer has made an
3997	allocation or attribution pursuant to the definition of sales
3998	price in s. 212.02(16), the department may prescribe by rule the
3999	books and records that must be made available during an audit of
4000	the dealer's books and records and examples of methods for
4001	determining the reasonableness thereof. Books and records kept
4002	in the regular course of business include, but are not limited
4003	to, general ledgers, price lists, cost records, customer
4004	billings, billing system reports, tariffs, and other regulatory
4005	filings and rules of regulatory authorities. Such record may be
4006	required to be made available to the department in an electronic
4007	format when so kept by the dealer. The dealer may support the
4008	allocation of charges with books and records kept in the regular
4009	course of business covering the dealer's entire service area,
4010	including territories outside this state. During an audit, the
4011	department may reasonably require production of any additional
4012	books and records found necessary to assist in its
4013	determination.
4014	Section 32.  Subsection (1) of section 212.15, Florida
4015	Statutes, is amended to read:
4016	212.15  Taxes declared state funds; penalties for failure
4017	to remit taxes; due and delinquent dates; judicial review.-
4018	(1)  The taxes imposed by this chapter shall, except as
4019	provided in s. 212.06(5)(a)2.e., become state funds at the
4020	moment of collection and shall for each month be due to the
4021	department on the first day of the succeeding month and be
4022	delinquent on the 21st day of such month. All returns postmarked
4023	after the 20th day of such month are delinquent.
4024	Section 33.  Subsection (3) of section 213.015, Florida
4025	Statutes, is amended to read:
4026	213.015  Taxpayer rights.-There is created a Florida
4027	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
4028	and property of Florida taxpayers are adequately safeguarded and
4029	protected during tax assessment, collection, and enforcement
4030	processes administered under the revenue laws of this state. The
4031	Taxpayer's Bill of Rights compiles, in one document, brief but
4032	comprehensive statements which explain, in simple, nontechnical
4033	terms, the rights and obligations of the Department of Revenue
4034	and taxpayers. Section 192.0105 provides additional rights
4035	afforded to payors of property taxes and assessments. The rights
4036	afforded taxpayers to ensure that their privacy and property are
4037	safeguarded and protected during tax assessment and collection
4038	are available only insofar as they are implemented in other
4039	parts of the Florida Statutes or rules of the Department of
4040	Revenue. The rights so guaranteed Florida taxpayers in the
4041	Florida Statutes and the departmental rules are:
4042	(3)  The right to be represented or advised by counsel or
4043	other qualified representatives at any time in administrative
4044	interactions with the department, the right to procedural
4045	safeguards with respect to recording of interviews during tax
4046	determination or collection processes conducted by the
4047	department, the right to be treated in a professional manner by
4048	department personnel, and the right to have audits, inspections
4049	of records, and interviews conducted at a reasonable time and
4050	place except in criminal and internal investigations (see ss.
4051	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
4052	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
4053	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
4054	Section 34.  Subsection (3) of section 218.245, Florida
4055	Statutes, is amended to read:
4056	218.245  Revenue sharing; apportionment.-
4057	(3)  Revenues attributed to the increase in distribution to
4058	the Revenue Sharing Trust Fund for Municipalities pursuant to s.
4059	212.20(5)(6)(d)5. from 1.0715 percent to 1.3409 percent provided
4060	in chapter 2003-402, Laws of Florida, shall be distributed to
4061	each eligible municipality and any unit of local government that
4062	is consolidated as provided by s. 9, Art. VIII of the State
4063	Constitution of 1885, as preserved by s. 6(e), Art. VIII, 1968
4064	revised constitution, as follows: each eligible local
4065	government's allocation shall be based on the amount it received
4066	from the half-cent sales tax under s. 218.61 in the prior state
4067	fiscal year divided by the total receipts under s. 218.61 in the
4068	prior state fiscal year for all eligible local governments.
4069	However, for the purpose of calculating this distribution, the
4070	amount received from the half-cent sales tax under s. 218.61 in
4071	the prior state fiscal year by a unit of local government which
4072	is consolidated as provided by s. 9, Art. VIII of the State
4073	Constitution of 1885, as amended, and as preserved by s. 6(e),
4074	Art. VIII, of the Constitution as revised in 1968, shall be
4075	reduced by 50 percent for such local government and for the
4076	total receipts. For eligible municipalities that began
4077	participating in the allocation of half-cent sales tax under s.
4078	218.61 in the previous state fiscal year, their annual receipts
4079	shall be calculated by dividing their actual receipts by the
4080	number of months they participated, and the result multiplied by
4081	12.
4082	Section 35.  Subsections (5), (6), and (7) of section
4083	218.65, Florida Statutes, are amended to read:
4084	218.65  Emergency distribution.-
4085	(5)  At the beginning of each fiscal year, the Department
4086	of Revenue shall calculate a base allocation for each eligible
4087	county equal to the difference between the current per capita
4088	limitation times the county's population, minus prior year
4089	ordinary distributions to the county pursuant to ss.
4090	212.20(5)(6)(d)2., 218.61, and 218.62. If moneys deposited into
4091	the Local Government Half-cent Sales Tax Clearing Trust Fund
4092	pursuant to s. 212.20(5)(6)(d)3., excluding moneys appropriated
4093	for supplemental distributions pursuant to subsection (8), for
4094	the current year are less than or equal to the sum of the base
4095	allocations, each eligible county shall receive a share of the
4096	appropriated amount proportional to its base allocation. If the
4097	deposited amount exceeds the sum of the base allocations, each
4098	county shall receive its base allocation, and the excess
4099	appropriated amount, less any amounts distributed under
4100	subsection (6), shall be distributed equally on a per capita
4101	basis among the eligible counties.
4102	(6)  If moneys deposited in the Local Government Half-cent
4103	Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(6)(d)3.
4104	exceed the amount necessary to provide the base allocation to
4105	each eligible county, the moneys in the trust fund may be used
4106	to provide a transitional distribution, as specified in this
4107	subsection, to certain counties whose population has increased.
4108	The transitional distribution shall be made available to each
4109	county that qualified for a distribution under subsection (2) in
4110	the prior year but does not, because of the requirements of
4111	paragraph (2)(a), qualify for a distribution in the current
4112	year. Beginning on July 1 of the year following the year in
4113	which the county no longer qualifies for a distribution under
4114	subsection (2), the county shall receive two-thirds of the
4115	amount received in the prior year, and beginning July 1 of the
4116	second year following the year in which the county no longer
4117	qualifies for a distribution under subsection (2), the county
4118	shall receive one-third of the amount it received in the last
4119	year it qualified for the distribution under subsection (2). If
4120	insufficient moneys are available in the Local Government Half-
4121	cent Sales Tax Clearing Trust Fund to fully provide such a
4122	transitional distribution to each county that meets the
4123	eligibility criteria in this section, each eligible county shall
4124	receive a share of the available moneys proportional to the
4125	amount it would have received had moneys been sufficient to
4126	fully provide such a transitional distribution to each eligible
4127	county.
4128	(7)  There is hereby annually appropriated from the Local
4129	Government Half-cent Sales Tax Clearing Trust Fund the
4130	distribution provided in s. 212.20(5)(6)(d)3. to be used for
4131	emergency and supplemental distributions pursuant to this
4132	section.
4133	Section 36.  Paragraph (s) of subsection (1) of section
4134	288.1045, Florida Statutes, is amended to read:
4135	288.1045  Qualified defense contractor and space flight
4136	business tax refund program.-
4137	(1)  DEFINITIONS.-As used in this section:
4138	(s)  "Space flight business" means the manufacturing,
4139	processing, or assembly of space flight technology products,
4140	space flight facilities, space flight propulsion systems, or
4141	space vehicles, satellites, or stations of any kind possessing
4142	the capability for space flight, as defined by s. 212.02(23), or
4143	components thereof, and includes, in supporting space flight,
4144	vehicle launch activities, flight operations, ground control or
4145	ground support, and all administrative activities directly
4146	related to such activities. The term does not include products
4147	that are designed or manufactured for general commercial
4148	aviation or other uses even if those products may also serve an
4149	incidental use in space flight applications.
4150	Section 37.  Paragraphs (a) and (d) of subsection (3) of
4151	section 288.11621, Florida Statutes, are amended to read:
4152	288.11621  Spring training baseball franchises.-
4153	(3)  USE OF FUNDS.-
4154	(a)  A certified applicant may use funds provided under s.
4155	212.20(5)(6)(d)6.b. only to:
4156	1.  Serve the public purpose of acquiring, constructing,
4157	reconstructing, or renovating a facility for a spring training
4158	franchise.
4159	2.  Pay or pledge for the payment of debt service on, or to
4160	fund debt service reserve funds, arbitrage rebate obligations,
4161	or other amounts payable with respect thereto, bonds issued for
4162	the acquisition, construction, reconstruction, or renovation of
4163	such facility, or for the reimbursement of such costs or the
4164	refinancing of bonds issued for such purposes.
4165	3.  Assist in the relocation of a spring training franchise
4166	from one unit of local government to another only if the
4167	governing board of the current host local government by a
4168	majority vote agrees to relocation.
4169	(d)1.  All certified applicants must place unexpended state
4170	funds received pursuant to s. 212.20(5)(6)(d)6.b. in a trust
4171	fund or separate account for use only as authorized in this
4172	section.
4173	2.  A certified applicant may request that the Department
4174	of Revenue suspend further distributions of state funds made
4175	available under s. 212.20(5)(6)(d)6.b. for 12 months after
4176	expiration of an existing agreement with a spring training
4177	franchise to provide the certified applicant with an opportunity
4178	to enter into a new agreement with a spring training franchise,
4179	at which time the distributions shall resume.
4180	3.  The expenditure of state funds distributed to an
4181	applicant certified before July 1, 2010, must begin within 48
4182	months after the initial receipt of the state funds. In
4183	addition, the construction of, or capital improvements to, a
4184	spring training facility must be completed within 24 months
4185	after the project's commencement.
4186	Section 38.  Subsection (6) of section 288.1169, Florida
4187	Statutes, is amended to read:
4188	288.1169  International Game Fish Association World Center
4189	facility.-
4190	(6)  The Department of Commerce must recertify every 10
4191	years that the facility is open, that the International Game
4192	Fish Association World Center continues to be the only
4193	international administrative headquarters, fishing museum, and
4194	Hall of Fame in the United States recognized by the
4195	International Game Fish Association, and that the project is
4196	meeting the minimum projections for attendance or sales tax
4197	revenues as required at the time of original certification. If
4198	the facility is not recertified during this 10-year review as
4199	meeting the minimum projections, then funding shall be abated
4200	until certification criteria are met. If the project fails to
4201	generate $1 million of annual revenues pursuant to paragraph
4202	(2)(e), the distribution of revenues pursuant to s.
4203	212.20(5)(6)(d)6.d. shall be reduced to an amount equal to
4204	$83,333 multiplied by a fraction, the numerator of which is the
4205	actual revenues generated and the denominator of which is $1
4206	million. Such reduction remains in effect until revenues
4207	generated by the project in a 12-month period equal or exceed $1
4208	million.
4209	Section 39.  Subsection (8) of section 551.102, Florida
4210	Statutes, is amended to read:
4211	551.102  Definitions.-As used in this chapter, the term:
4212	(8)  "Slot machine" means any mechanical or electrical
4213	contrivance, terminal that may or may not be capable of
4214	downloading slot games from a central server system, machine, or
4215	other device that, upon insertion of a coin, bill, ticket,
4216	token, or similar object or upon payment of any consideration
4217	whatsoever, including the use of any electronic payment system
4218	except a credit card or debit card, is available to play or
4219	operate, the play or operation of which, whether by reason of
4220	skill or application of the element of chance or both, may
4221	deliver or entitle the person or persons playing or operating
4222	the contrivance, terminal, machine, or other device to receive
4223	cash, billets, tickets, tokens, or electronic credits to be
4224	exchanged for cash or to receive merchandise or anything of
4225	value whatsoever, whether the payoff is made automatically from
4226	the machine or manually. The term includes associated equipment
4227	necessary to conduct the operation of the contrivance, terminal,
4228	machine, or other device. Slot machines may use spinning reels,
4229	video displays, or both. A slot machine is not a "coin-operated
4230	amusement machine" as defined in s. 212.02(24) or an amusement
4231	game or machine as described in s. 849.161, and slot machines
4232	are not subject to the tax imposed by s. 212.05(1)(h).
4233	Section 40.  Paragraph (a) of subsection (1) of section
4234	790.0655, Florida Statutes, is amended to read:
4235	790.0655  Purchase and delivery of handguns; mandatory
4236	waiting period; exceptions; penalties.-
4237	(1)(a)  There shall be a mandatory 3-day waiting period,
4238	which shall be 3 days, excluding weekends and legal holidays,
4239	between the purchase and the delivery at retail of any handgun.
4240	"Purchase" means the transfer of money or other valuable
4241	consideration to the retailer. "Handgun" means a firearm capable
4242	of being carried and used by one hand, such as a pistol or
4243	revolver. "Retailer" means and includes every person engaged in
4244	the business of making sales at retail or for distribution, or
4245	use, or consumption, or storage to be used or consumed in this
4246	state, as defined in s. 212.02(13).
4247	Section 41.  Section 212.0596, Florida Statutes, is
4248	repealed.
4249	Section 42.  This act shall take effect January 1, 2012.

CODING: Words stricken are deletions; words underlined are additions.