Bill Text: FL S0204 | 2010 | Regular Session | Introduced
Bill Title: Streamlined Sales and Use Tax Agreement [WPSC]
Spectrum: Partisan Bill (Republican 2-0)
Status: (Failed) 2010-04-30 - Died in Committee on Finance and Tax [S0204 Detail]
Download: Florida-2010-S0204-Introduced.html
Florida Senate - 2010 SB 204 By Senator Lynn 7-00021A-10 2010204__ 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 4 definitions; amending s. 212.03, F.S.; specifying 5 certain facilities that are exempt from the transient 6 rentals tax; amending ss. 212.0306, 212.04, and 7 212.0506, F.S.; deleting the application of brackets 8 for the calculation of sales and use taxes; amending 9 s. 212.05, F.S.; deleting criteria establishing 10 circumstances under which taxes on the lease or rental 11 of a motor vehicle are due; revising criteria 12 establishing circumstances under which taxes on the 13 sale of a prepaid calling arrangement are due; 14 deleting the application of brackets for the 15 calculation of sales and use taxes; amending s. 16 212.054, F.S.; limiting the $5,000 cap on 17 discretionary sales surtax to the sale of motor 18 vehicles, aircraft, boats, motor homes, manufactured 19 homes, modular homes, and mobile homes; specifying the 20 time at which changes in surtaxes may take effect; 21 providing criteria to determine the situs of certain 22 sales; providing for databases to identify taxing 23 jurisdictions; providing criteria to hold purchasers 24 harmless for failure to pay the correct amount of tax; 25 holding sellers harmless for failing to collect a tax 26 at a new rate under certain circumstances; amending s. 27 212.06, F.S.; defining terms; deleting provisions 28 relating to mail-order sales to conform; requiring 29 purchasers of direct mail to use direct mail forms; 30 providing criteria for determining the location of 31 transactions involving tangible personal property, 32 digital goods, or services and for the lease or rental 33 of tangible personal property; amending s. 212.07, 34 F.S.; providing for the creation of a taxability 35 matrix; providing immunity from liability for acts in 36 reliance of the taxability matrix; amending s. 212.08, 37 F.S.; revising exemptions from sales and use tax for 38 food and medical products; creating s. 212.094, F.S.; 39 providing a procedure for a purchaser to obtain a 40 refund of tax collected by a dealer; amending s. 41 212.12, F.S.; authorizing collection allowances for 42 certified service providers in accordance with the 43 Streamlined Sales and Use Tax Agreement; providing for 44 the computation of taxes due based on rounding instead 45 of brackets; amending s. 212.17, F.S.; providing 46 additional criteria for a dealer to claim a credit for 47 taxes paid relating to worthless accounts; amending s. 48 212.18, F.S.; authorizing the Department of Revenue to 49 waive the dealer registration fee for applications 50 submitted through the central electronic registration 51 system provided by member states of the Streamlined 52 Sales and Use Tax Agreement; amending s. 212.20, F.S.; 53 deleting procedures for refunds of tax paid on mail 54 order sales; creating s. 213.052, F.S.; providing for 55 notice of state sales or use tax changes; creating s. 56 213.0521, F.S.; providing the effective date for state 57 sales and use tax changes; creating 213.215, F.S.; 58 providing amnesty for uncollected or unpaid sales and 59 use taxes for sellers who register under the 60 Streamlined Sales and Use Tax Agreement; providing 61 exceptions to the amnesty; amending s. 213.256, F.S.; 62 providing definitions; providing for entry into 63 agreements with other states to simplify and 64 facilitate compliance with sales tax laws; providing 65 for certification of compliance with agreements; 66 creating s. 213.2562, F.S.; providing for the 67 department to review software submitted to the 68 governing board for certification as a certified 69 automated system; creating s. 213.2567, F.S.; 70 providing for the registration of sellers, the 71 certification of a person as a certified service 72 provider, and the certification of a software program 73 as a certified automated system by the governing board 74 under the Streamlined Sales and Use Tax Agreement; 75 declaring legislative intent; providing for the 76 adoption of emergency rules; amending ss. 11.45, 77 196.012, 202.18, 203.01, 212.031, 212.055, 212.15, 78 213.015, 218.245, 218.65, 288.1045, 288.1169, 551.102, 79 and 790.0655, F.S.; conforming cross-references; 80 repealing s. 212.0596, F.S., relating to provisions 81 pertaining to the taxation of mail-order sales; 82 providing an effective date. 83 84 Be It Enacted by the Legislature of the State of Florida: 85 86 Section 1. Section 212.02, Florida Statutes, is amended to 87 read: 88 212.02 Definitions.—The following terms and phrases when 89 used in this chapter have the meanings ascribed to them in this 90 section, except where the context clearly indicates a different 91 meaning. The term: 92 (1)The term“Admissions” means and includes the net sum of 93 money after deduction of any federal taxes for admitting a 94 person or vehicle or persons to any place of amusement, sport, 95 or recreation or for the privilege of entering or staying in any 96 place of amusement, sport, or recreation, including, but not 97 limited to, theaters, outdoor theaters, shows, exhibitions, 98 games, races, or any place where charge is made by way of sale 99 of tickets, gate charges, seat charges, box charges, season pass 100 charges, cover charges, greens fees, participation fees, 101 entrance fees, or other fees or receipts of anything of value 102 measured on an admission or entrance or length of stay or seat 103 box accommodations in any place where there is any exhibition, 104 amusement, sport, or recreation, and all dues and fees paid to 105 private clubs and membership clubs providing recreational or 106 physical fitness facilities, including, but not limited to, 107 golf, tennis, swimming, yachting, boating, athletic, exercise, 108 and fitness facilities, except physical fitness facilities owned 109 or operated by any hospital licensed under chapter 395. 110 (2) “Agricultural commodity” means horticultural, 111 aquacultural, poultry and farm products, and livestock and 112 livestock products. 113 (3) “Agricultural production” means the production of 114 plants and animals useful to humans, including the preparation, 115 planting, cultivating, or harvesting of these products or any 116 other practices necessary to accomplish production through the 117 harvest phase, which includes aquaculture, horticulture, 118 floriculture, viticulture, forestry, dairy, livestock, poultry, 119 bees, and all other forms of farm products and farm production. 120 (4) “Bundled transaction” means the retail sale of two or 121 more products, except real property and services to real 122 property, in which the products are otherwise distinct and 123 identifiable and the products are sold for one non-itemized 124 price. A bundled transaction does not include the sale of any 125 products in which the sales price varies, or is negotiable, 126 based on the selection by the purchaser of the products included 127 in the transaction. 128 (a) As used in this subsection, the term: 129 1. “Distinct and identifiable products” does not include: 130 a. Packaging, such as containers, boxes, sacks, bags, and 131 bottles or other materials, such as wrapping, labels, tags, and 132 instruction guides, which accompany the retail sale of the 133 products and are incidental or immaterial to the retail sale of 134 the products. Examples of packing that is incidental or 135 immaterial include grocery sacks, shoeboxes, dry cleaning 136 garment bags, and express delivery envelopes and boxes. 137 b. A product provided free of charge with the required 138 purchase of another product. A product is provided free of 139 charge if the sales price of the product purchased does not vary 140 depending on the inclusion of the product provided free of 141 charge. 142 2. “One non-itemized price” does not include a price that 143 is separately identified by product on binding sales or other 144 supporting sales-related documentation made available to the 145 customer in paper or electronic form, including, but not limited 146 to, an invoice, bill of sale, receipt, contract, service 147 agreement, lease agreement, periodic notice of rates and 148 services, rate card, or price list. 149 3. “De minimis” means that the seller’s purchase price or 150 sales price of the taxable products is 10 percent or less of the 151 total purchase price or sales price of the bundled products. 152 a. Sellers shall use the purchase price or sales price of 153 the products to determine if the taxable products are de 154 minimus. Sellers may not use a combination of the purchase price 155 and sales price of the products to determine if the taxable 156 products are de minimus. 157 b. Sellers shall use the full term of a service contract to 158 determine if the taxable products are de minimis. 159 (b)1. A transaction that otherwise satisfies the definition 160 of a bundled transaction, as defined in this subsection, is not 161 a bundled transaction if it is: 162 a. The retail sale of tangible personal property and a 163 service in which the tangible personal property is essential to 164 the use of the service, is provided exclusively in connection 165 with the service, and the true object of the transaction is the 166 service; 167 b. The retail sale of services in which one service is 168 provided which is essential to the use or receipt of a second 169 service and the first service is provided exclusively in 170 connection with the second service and the true object of the 171 transaction is the second service; 172 c. A transaction that includes taxable products and 173 nontaxable products and the purchase price or sales price of the 174 taxable products is de minimis; or 175 d. The retail sale of exempt tangible personal property and 176 taxable personal property in which: 177 (I) The transaction includes food and food ingredients, 178 drugs, durable medical equipment, mobility-enhancing equipment, 179 over-the-counter drugs, prosthetic devices, or medical supplies; 180 and 181 (II) The seller’s purchase price or sales price of the 182 taxable tangible personal property is 50 percent or less of the 183 total purchase price or sales price of the bundled tangible 184 personal property. Sellers may not use a combination of the 185 purchase price and sales price of the tangible personal property 186 to make the determination required in this paragraph. 187 2.a. Sellers shall use the purchase price or sales price of 188 the products to determine if the taxable products are de 189 minimus. Sellers may not use a combination of the purchase price 190 and sales price of the products to determine if the taxable 191 products are de minimus. 192 b. Sellers shall use the full term of a service contract to 193 determine if the taxable products are de minimis. 194 (5)(2)“Business” means any activity engaged in by any 195 person, or caused to be engaged in by him or her, with the 196 object of private or public gain, benefit, or advantage, either 197 direct or indirect. Except for the sales of any aircraft, boat, 198 mobile home, or motor vehicle, the term “business” shall not be 199 construed in this chapter to include occasional or isolated 200 sales or transactions involving tangible personal property or 201 services by a person who does not hold himself or herself out as 202 engaged in business or sales of unclaimed tangible personal 203 property under s. 717.122, but includes other charges for the 204 sale or rental of tangible personal property, sales of services 205 taxable under this chapter, sales of or charges of admission, 206 communication services, all rentals and leases of living 207 quarters, other than low-rent housing operated under chapter 208 421, sleeping or housekeeping accommodations in hotels, 209 apartment houses, roominghouses, tourist or trailer camps, and 210 all rentals of or licenses in real property, other than low-rent 211 housing operated under chapter 421, all leases or rentals of or 212 licenses in parking lots or garages for motor vehicles, docking 213 or storage spaces for boats in boat docks or marinas as defined 214 in this chapter and made subject to a tax imposed by this 215 chapter. The term “business” shall not be construed in this 216 chapter to include the leasing, subleasing, or licensing of real 217 property by one corporation to another if all of the stock of 218 both such corporations is owned, directly or through one or more 219 wholly owned subsidiaries, by a common parent corporation; the 220 property was in use prior to July 1, 1989, title to the property 221 was transferred after July 1, 1988, and before July 1, 1989, 222 between members of an affiliated group, as defined in s. 1504(a) 223 of the Internal Revenue Code of 1986, which group included both 224 such corporations and there is no substantial change in the use 225 of the property following the transfer of title; the leasing, 226 subleasing, or licensing of the property was required by an 227 unrelated lender as a condition of providing financing to one or 228 more members of the affiliated group; and the corporation to 229 which the property is leased, subleased, or licensed had sales 230 subject to the tax imposed by this chapter of not less than $667 231 million during the most recent 12-month period ended June 30. 232 Any tax on such sales, charges, rentals, admissions, or other 233 transactions made subject to the tax imposed by this chapter 234 shall be collected by the state, county, municipality, any 235 political subdivision, agency, bureau, or department, or other 236 state or local governmental instrumentality in the same manner 237 as other dealers, unless specifically exempted by this chapter. 238 (6) “Certified service provider” has the same meaning as 239 provided in s. 213.256. 240 (7)(3)The terms “cigarettes,” “tobacco,” or “tobacco 241 products” referred to in this chapter include all such products 242 as are defined or may be hereafter defined by the laws of the 243 state. 244 (8) “Coin-operated amusement machine” means any machine 245 operated by coin, slug, token, coupon, or similar device for the 246 purposes of entertainment or amusement. The term includes, but 247 is not limited to, coin-operated pinball machines, music 248 machines, juke boxes, mechanical games, video games, arcade 249 games, billiard tables, moving picture viewers, shooting 250 galleries, and all other similar amusement devices. 251 (9) “Computer” means an electronic device that accepts 252 information in digital or similar form and manipulates such 253 information for a result based on a sequence of instructions. 254 (10) “Computer software” means a set of coded instructions 255 designed to cause a computer or automatic data processing 256 equipment to perform a task. 257 (11)(4)“Cost price” means the actual cost of articles of 258 tangible personal property without any deductions therefrom on 259 account of the cost of materials used, labor or service costs, 260 transportation charges, or any expenses whatsoever. 261 (12) “Delivery charges” means charges by the seller of 262 personal property or services for preparation and delivery to a 263 location designated by the purchaser of such property or 264 services, including, but not limited to, transportation, 265 shipping, postage, handling, crating, and packing. The term does 266 not include the charges for delivery of direct mail if the 267 charges are separately stated on an invoice or similar billing 268 document given to the purchaser. If a shipment includes exempt 269 property and taxable property, the seller shall tax only the 270 percentage of the delivery charge allocated to the taxable 271 property. The seller may allocate the delivery charge by using: 272 (a) A percentage based on the total sales price of the 273 taxable property compared to the sales price of all property in 274 the shipment; or 275 (b) A percentage based on the total weight of the taxable 276 property compared to the total weight of all property in the 277 shipment. 278 (13)(5)The term“Department” means the Department of 279 Revenue. 280 (14) “Diesel fuel” means any liquid product, gas product, 281 or any combination thereof, which is used in an internal 282 combustion engine or motor to propel any form of vehicle, 283 machine, or mechanical contrivance. The term includes, but is 284 not limited to, all forms of fuel commonly or commercially known 285 or sold as diesel fuel or kerosene. However, the term does not 286 include butane gas, propane gas, or any other form of liquefied 287 petroleum gas or compressed natural gas. 288 (15) “Direct mail” means printed material delivered or 289 distributed by the United States Postal Service or other 290 delivery service to a mass audience or to addressees on a 291 mailing list provided by the purchaser or at the direction of 292 the purchaser when the cost of the items are not billed directly 293 to the recipients. The term includes tangible personal property 294 supplied directly or indirectly by the purchaser to the direct 295 mail seller for inclusion in the package containing the printed 296 material. The term does not include multiple items of printed 297 material delivered to a single address. 298 (16) “Electronic” means relating to technology having 299 electrical, digital, magnetic, wireless, optical, 300 electromagnetic, or similar capabilities. 301 (17)(6)“Enterprise zone” means an area of the state 302 designated pursuant to s. 290.0065. This subsection expires on 303 the date specified in s. 290.016 for the expiration of the 304 Florida Enterprise Zone Act. 305 (18)(7)“Factory-built building” means a structure 306 manufactured in a manufacturing facility for installation or 307 erection as a finished building; “factory-built building” 308 includes, but is not limited to, residential, commercial, 309 institutional, storage, and industrial structures. 310 (19) “Farmer” means a person who is directly engaged in the 311 business of producing crops, livestock, or other agricultural 312 commodities. The term includes, but is not limited to, horse 313 breeders, nurserymen, dairy farmers, poultry farmers, cattle 314 ranchers, apiarists, and persons raising fish. 315 (20) “Forest” means the land stocked by trees of any size 316 used in the production of forest products, or formerly having 317 such tree cover, and not currently developed for nonforest use. 318 (21)(8)“In this state” or “in the state” means within the 319 state boundaries of Florida as defined in s. 1, Art. II of the 320 State Constitution and includes all territory within these 321 limits owned by or ceded to the United States. 322 (22)(9)The term“Intoxicating beverages” or “alcoholic 323 beverages” referred to in this chapter includes all such 324 beverages as are so defined or may be hereafter defined by the 325 laws of the state. 326 (23)(10)“Lease,” “let,” or “rental” means leasing or 327 renting of living quarters or sleeping or housekeeping 328 accommodations in hotels, apartment houses, roominghouses, 329 tourist or trailer camps and real property, the same being 330 defined as follows: 331 (a) Every building or other structure kept, used, 332 maintained, or advertised as, or held out to the public to be, a 333 place where sleeping accommodations are supplied for pay to 334 transient or permanent guests or tenants, in which 10 or more 335 rooms are furnished for the accommodation of such guests, and 336 having one or more dining rooms or cafes where meals or lunches 337 are served to such transient or permanent guests; such sleeping 338 accommodations and dining rooms or cafes being conducted in the 339 same building or buildings in connection therewith, shall, for 340 the purpose of this chapter, be deemed a hotel. 341 (b) Any building, or part thereof, where separate 342 accommodations for two or more families living independently of 343 each other are supplied to transient or permanent guests or 344 tenants shall for the purpose of this chapter be deemed an 345 apartment house. 346 (c) Every house, boat, vehicle, motor court, trailer court, 347 or other structure or any place or location kept, used, 348 maintained, or advertised as, or held out to the public to be, a 349 place where living quarters or sleeping or housekeeping 350 accommodations are supplied for pay to transient or permanent 351 guests or tenants, whether in one or adjoining buildings, shall 352 for the purpose of this chapter be deemed a roominghouse. 353 (d) In all hotels, apartment houses, and roominghouses 354 within the meaning of this chapter, the parlor, dining room, 355 sleeping porches, kitchen, office, and sample rooms shall be 356 construed to mean “rooms.” 357 (e) A “tourist camp” is a place where two or more tents, 358 tent houses, or camp cottages are located and offered by a 359 person or municipality for sleeping or eating accommodations, 360 most generally to the transient public for either a direct money 361 consideration or an indirect benefit to the lessor or owner in 362 connection with a related business. 363 (f) A “trailer camp,” “mobile home park,” or “recreational 364 vehicle park” is a place where space is offered, with or without 365 service facilities, by any persons or municipality to the public 366 for the parking and accommodation of two or more automobile 367 trailers, mobile homes, or recreational vehicles which are used 368 for lodging, for either a direct money consideration or an 369 indirect benefit to the lessor or owner in connection with a 370 related business, such space being hereby defined as living 371 quarters, and the rental price thereof shall include all service 372 charges paid to the lessor. 373 (g)1. “Lease,” “let,” or “rental” also means any transfer 374 of possession or control of tangible personal property for a 375 fixed or indeterminate term for consideration. A clause for a 376 future option to purchase or to extend an agreement does not 377 preclude an agreement from being a lease or rental. This 378 definition shall be used for purposes of the sales and use tax 379 regardless of whether a transaction is characterized as a lease 380 or rental under generally accepted accounting principles, the 381 Internal Revenue Code, the Uniform Commercial Code, or any other 382 provisions of federal, state, or local law. These terms include 383 agreements covering motor vehicles and trailers if the amount of 384 consideration may be increased or decreased by reference to the 385 amount realized upon sale or disposition of the property as 386 provided in 26 U.S.C. s. 7701(h)(1). These terms do not include: 387 a. A transfer of possession or control of property under a 388 security agreement or deferred payment plan that requires the 389 transfer of title upon completion of the required payments; 390 b. A transfer of possession or control of property under an 391 agreement that requires the transfer of title upon completion of 392 required payments and payment of an option price does not exceed 393 the greater of $100 or 1 percent of the total required payments; 394 or 395 c. The provision of tangible personal property along with 396 an operator for a fixed or indeterminate period of time. A 397 condition of this exclusion is that the operator is necessary 398 for the equipment to perform as designed. For the purpose of 399 this sub-subparagraph, an operator must do more than maintain, 400 inspect, or set up the tangible personal propertythe leasing or401rental of tangible personal property and the possession or use402thereof by the lessee or rentee for a consideration, without403transfer of the title of such property, except as expressly404provided to the contrary herein. 405 2.The term“Lease,” “let,” or “rental” does not include 406meanhourly, daily, or mileage charges, to the extent that such 407 charges are subject to the jurisdiction of the United States 408 Interstate Commerce Commission, ifwhensuch charges are paid by 409 reason of the presence of railroad cars owned by another on the 410 tracks of the taxpayer, or charges made pursuant to car service 411 agreements. 412 3.The term“Lease,” “let,” “rental,” or “license” does not 413 include payments made to an owner of high-voltage bulk 414 transmission facilities in connection with the possession or 415 control of such facilities by a regional transmission 416 organization, independent system operator, or similar entity 417 under the jurisdiction of the Federal Energy Regulatory 418 Commission. However, where two taxpayers, in connection with the 419 interchange of facilities, rent or lease property, each to the 420 other, for use in providing or furnishing any of the services 421 mentioned in s. 166.231, the term “lease or rental” means only 422 the net amount of rental involved. 423 (h) “Real property” means the surface land, improvements 424 thereto, and fixtures, and is synonymous with “realty” and “real 425 estate.” 426 (i) “License,”as used in this chapterwith reference to 427 the use of real property, means the granting of a privilege to 428 use or occupy a building or a parcel of real property for any 429 purpose. 430 (j) Privilege, franchise, or concession fees, or fees for a 431 license to do business, paid to an airport are not payments for 432 leasing, letting, renting, or granting a license for the use of 433 real property. 434 (24) “Livestock” includes all animals of the equine, 435 bovine, or swine class, including goats, sheep, mules, horses, 436 hogs, cattle, ostriches, and other grazing animals raised for 437 commercial purposes. The term also includes fish raised for 438 commercial purposes. 439 (25)(a) “Model 1 seller” has the same meaning as provided 440 in s. 213.256. 441 (b) “Model 2 seller” has the same meaning as provided in s. 442 213.256. 443 (c) “Model 3 seller” has the same meaning as provided in s. 444 213.256. 445 (26)(11)“Motor fuel” means and includes what is commonly 446 known and sold as gasoline and fuels containing a mixture of 447 gasoline and other products. 448 (27)(12)“Person” includes any individual, firm, 449 copartnership, joint adventure, association, corporation, 450 estate, trust, business trust, receiver, syndicate, or other 451 group or combination acting as a unit and also includes any 452 political subdivision, municipality, state agency, bureau, or 453 department and includes the plural as well as the singular 454 number. 455 (28) “Power farm equipment” means moving or stationary 456 equipment that contains within itself the means for its own 457 propulsion or power and moving or stationary equipment that is 458 dependent upon an external power source to perform its 459 functions. 460 (29) “Prewritten computer software” means computer 461 software, including prewritten upgrades, which is not designed 462 and developed by the author or other creator to the 463 specifications of a specific purchaser. The combining of two or 464 more prewritten computer software programs or prewritten 465 portions of such programs does not cause the combination to be 466 other than prewritten computer software. Prewritten computer 467 software includes software designed and developed by the author 468 or other creator to the specifications of a specific purchaser 469 when such software is sold to a person other than the specific 470 purchaser. Where a person modifies or enhances computer software 471 of which the person is not the author or creator, the person 472 shall be deemed to be the author or creator only of such 473 person’s modifications or enhancements. Prewritten computer 474 software or a prewritten portion of such software which is 475 modified or enhanced to any degree, if such modification or 476 enhancement is designed and developed to the specifications of a 477 specific purchaser, remains prewritten computer software. 478 However, prewritten computer software does not include software 479 that has been modified or enhanced for a particular purchaser if 480 the charge for the enhancement is reasonable and separately 481 stated on the invoice or other statement of price given to the 482 purchaser. 483 (30) “Product transferred electronically” means a product, 484 except computer software, which was obtained by a purchaser by 485 means other than the purchase of tangible storage media. 486 (31) “Qualified aircraft” means any aircraft having a 487 maximum certified takeoff weight of less than 10,000 pounds and 488 equipped with twin turbofan engines that meet Stage IV noise 489 requirements which is used by a business operating as an on 490 demand air carrier under Federal Aviation Administration 491 Regulation Title 14, chapter I, part 135, Code of Federal 492 Regulations, which owns or leases and operates a fleet of at 493 least 25 of such aircraft in this state. 494 (32)(13)“Retailer” means and includes every person engaged 495 in the business of making sales at retail or for distribution, 496 or use, or consumption, or storage to be used or consumed in 497 this state. 498 (33)(14)(a) “Retail sale” or a “sale at retail” means a 499 sale to a consumer or to any person for any purpose other than 500 for resale in the form of tangible personal property or services 501 taxable under this chapter, and includes all such transactions 502 that may be made in lieu of retail sales or sales at retail. A 503 sale for resale includes a sale of qualifying property. As used 504 in this paragraph, the term “qualifying property” means tangible 505 personal property, other than electricity, which is used or 506 consumed by a government contractor in the performance of a 507 qualifying contract as defined in s. 212.08(17)(c), to the 508 extent that the cost of the property is allocated or charged as 509 a direct item of cost to such contract, title to which property 510 vests in or passes to the government under the contract. The 511 term “government contractor” includes prime contractors and 512 subcontractors. As used in this paragraph, a cost is a “direct 513 item of cost” if it is a “direct cost” as defined in 48 C.F.R. 514 s. 9904.418-30(a)(2), or similar successor provisions, including 515 costs identified specifically with a particular contract. 516 (b)The terms“Retail sales,” “sales at retail,” “use,” 517 “storage,” and “consumption” include the sale, use, storage, or 518 consumption of all tangible advertising materials imported or 519 caused to be imported into this state. Tangible advertising 520 material includes displays, display containers, brochures, 521 catalogs, price lists, point-of-sale advertising, and technical 522 manuals or any tangible personal property which does not 523 accompany the product to the ultimate consumer. 524 (c) “Retail sales,” “sale at retail,” “use,” “storage,” and 525 “consumption” do not include materials, containers, labels, 526 sacks, bags, or similar items intended to accompany a product 527 sold to a customer without which delivery of the product would 528 be impracticable because of the character of the contents and be 529 used one time only for packaging tangible personal property for 530 sale or for the convenience of the customer or for packaging in 531 the process of providing a service taxable under this chapter. 532 When a separate charge for packaging materials is made, the 533 charge shall be considered part of the sales price or rental 534 charge for purposes of determining the applicability of tax. The 535 terms do not include the sale, use, storage, or consumption of 536 industrial materials, including chemicals and fuels except as 537 provided herein, for future processing, manufacture, or 538 conversion into articles of tangible personal property for 539 resale when such industrial materials, including chemicals and 540 fuels except as provided herein, become a component or 541 ingredient of the finished product. However, the terms include 542 the sale, use, storage, or consumption of tangible personal 543 property, including machinery and equipment or parts thereof, 544 purchased electricity, and fuels used to power machinery, when 545 such items are used and dissipated in fabricating, converting, 546 or processing tangible personal property for sale, even though 547 they may become ingredients or components of the tangible 548 personal property for sale through accident, wear, tear, 549 erosion, corrosion, or similar means. The terms do not include 550 the sale of materials to a registered repair facility for use in 551 repairing a motor vehicle, airplane, or boat, when such 552 materials are incorporated into and sold as part of the repair. 553 Such a sale shall be deemed a purchase for resale by the repair 554 facility, even though every material is not separately stated or 555 separately priced on the repair invoice. 556 (d) “Gross sales” means the sum total of all sales of 557 tangible personal property as defined herein, without any 558 deduction whatsoever of any kind or character, except as 559 provided in this chapter. 560(e)The term “Retail sale” includes a mail order sale, as561defined in s.212.0596(1).562 (34)(15)“Sale” means and includes: 563 (a) Any transfer of title or possession, or both, exchange, 564 barter, license, lease, or rental, conditional or otherwise, in 565 any manner or by any means whatsoever, of tangible personal 566 property for a consideration. 567 (b) The rental of living quarters or sleeping or 568 housekeeping accommodations in hotels, apartment houses or 569 roominghouses, or tourist or trailer camps, as hereinafter 570 defined in this chapter. 571 (c) The producing, fabricating, processing, printing, or 572 imprinting of tangible personal property for a consideration for 573 consumers who furnish either directly or indirectly the 574 materials used in the producing, fabricating, processing, 575 printing, or imprinting. 576 (d) The furnishing, preparing, or serving for a 577 consideration of any tangible personal property for consumption 578 on or off the premises of the person furnishing, preparing, or 579 serving such tangible personal property which includes the sale 580 of meals or prepared food by an employer to his or her 581 employees. 582 (e) A transaction whereby the possession of property is 583 transferred but the seller retains title as security for the 584 payment of the price. 585 (35)(a)(16)“Sales price” applies to the measure subject to 586 the tax imposed by this chapter and means the total amount of 587 consideration, including cash, credit, property, and services, 588 for which tangible personal property or personal services are 589 sold, leased, or rented, valued in money, whether received in 590 money or otherwise, without any deduction for the following: 591 1. The seller’s cost of the property sold; 592 2. The cost of materials used, labor or service cost, 593 interest, losses, all costs of transportation to the seller, all 594 taxes imposed on the seller, and any other expense of the 595 seller; 596 3. Charges by the seller for any services necessary to 597 complete the sale, other than delivery and installation charges; 598 4. Delivery charges; or 599 5. Installation charges. 600 (b) “Sales price” does not include: 601 1. Trade-ins allowed and taken at the time of sale if the 602 amount is separately stated on the invoice, bill of sale, or 603 similar document given to the purchaser; 604 2. Discounts, including cash, term, or coupons, which are 605 not reimbursed by a third party, are allowed by a seller, and 606 taken by a purchaser at the time of sale; 607 3. Interest, financing, and carrying charges from credit 608 extended on the sale of personal property or services, if the 609 amount is separately stated on the invoice, bill of sale, or 610 similar document given to the purchaser; 611 4. Any taxes legally imposed directly on the consumer which 612 are separately stated on the invoice, bill of sale, or similar 613 document given to the purchaser; ormeans the total amount paid614for tangible personal property, including any services that are615a part of the sale, valued in money, whether paid in money or616otherwise, and includes any amount for which credit is given to617the purchaser by the seller, without any deduction therefrom on618account of the cost of the property sold, the cost of materials619used, labor or service cost, interest charged, losses, or any620other expense whatsoever. “Sales price” also includes the621consideration for a transaction which requires both labor and622material to alter, remodel, maintain, adjust, or repair tangible623personal property. Trade-ins or discounts allowed and taken at624the time of sale shall not be included within the purview of625this subsection. “Sales price” also includes the full face value626of any coupon used by a purchaser to reduce the price paid to a627retailer for an item of tangible personal property; where the628retailer will be reimbursed for such coupon, in whole or in629part, by the manufacturer of the item of tangible personal630property; or whenever it is not practicable for the retailer to631determine, at the time of sale, the extent to which632reimbursement for the coupon will be made. The term “sales633price” does not include federal excise taxes imposed upon the634retailer on the sale of tangible personal property. The term635“sales price” does include federal manufacturers’ excise taxes,636even if the federal tax is listed as a separate item on the637invoice. To the extent required by federal law, the term “sales638price” does not include639 5. Charges for Internet access services which are not 640 itemized on the customer’s bill, but which can be reasonably 641 identified from the selling dealer’s books and records kept in 642 the regular course of business. The dealer may support the 643 allocation of charges with books and records kept in the regular 644 course of business covering the dealer’s entire service area, 645 including territories outside this state. 646 (36) “Sea trial” means a voyage for the purpose of testing 647 repair or modification work, which is in length and scope 648 reasonably necessary to test repairs or modifications, or a 649 voyage for the purpose of ascertaining the seaworthiness of a 650 vessel. If the sea trial is to test repair or modification work, 651 the owner or repair facility shall certify, in a form required 652 by the department, what repairs have been tested. The owner and 653 the repair facility may also be required to certify that the 654 length and scope of the voyage were reasonably necessary to test 655 the repairs or modifications. 656 (37) “Seller” means a person making sales, leases, or 657 rentals of personal property or services. 658 (38) “Solar energy system” means the equipment and 659 requisite hardware that provide and are used for collecting, 660 transferring, converting, storing, or using incident solar 661 energy for water heating, space heating, cooling, or other 662 applications that would otherwise require the use of a 663 conventional source of energy such as petroleum products, 664 natural gas, manufactured gas, or electricity. 665 (39) “Space flight” means any flight designed for 666 suborbital, orbital, or interplanetary travel of a space 667 vehicle, satellite, or station of any kind. 668 (40) “Spaceport activities” means activities directed or 669 sponsored by Space Florida on spaceport territory pursuant to 670 its powers and responsibilities under the Space Florida Act. 671(17)“Diesel fuel” means any liquid product, gas product,672or combination thereof used in an internal combustion engine or673motor to propel any form of vehicle, machine, or mechanical674contrivance. This term includes, but is not limited to, all675forms of fuel commonly or commercially known or sold as diesel676fuel or kerosene. However, the term “diesel fuel” does not677include butane gas, propane gas, or any other form of liquefied678petroleum gas or compressed natural gas.679 (41)(18)“Storage” means and includes any keeping or 680 retention in this state of tangible personal property for use or 681 consumption in this state or for any purpose other than sale at 682 retail in the regular course of business. 683 (42) “Streamlined Sales and Use Tax Agreement” has the same 684 meaning as in s. 213.256. 685 (43)(19)“Tangible personal property” means and includes 686 personal property which may be seen, weighed, measured, or 687 touched or is in any manner perceptible to the senses, including 688 electric power or energy, water, gas, steam, prewritten computer 689 software, boats, motor vehicles and mobile homes as defined in 690 s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all 691 other types of vehicles. The term “tangible personal property” 692 does not include stocks, bonds, notes, insurance,orother 693 obligations or securities, any product transferred 694 electronically, or pari-mutuel tickets sold or issued under the 695 racing laws of the state. 696 (44)(20)“Use” means and includes the exercise of any right 697 or power over tangible personal property incident to the 698 ownership thereof, or interest therein, except that it does not 699 include the sale at retail of that property in the regular 700 course of business. The term “use” does not include: 701 (a) The loan of an automobile by a motor vehicle dealer to 702 a high school for use in its driver education and safety 703 program. The term “use” does not include; or 704 (b) A contractor’s use of “qualifying property” as defined 705 by paragraph (33)(a)paragraph (14)(a). 706 (45)(21)The term“Use tax” referred to in this chapter 707 includes the use, the consumption, the distribution, and the 708 storage as herein defined. 709 (46) “Voluntary seller” or “volunteer seller” means a 710 seller that is not required to register in this state to collect 711 the tax imposed by this chapter. 712(22)“Spaceport activities” means activities directed or713sponsored by Space Florida on spaceport territory pursuant to714its powers and responsibilities under the Space Florida Act.715(23)“Space flight” means any flight designed for716suborbital, orbital, or interplanetary travel of a space717vehicle, satellite, or station of any kind.718(24)“Coin-operated amusement machine” means any machine719operated by coin, slug, token, coupon, or similar device for the720purposes of entertainment or amusement. The term includes, but721is not limited to, coin-operated pinball machines, music722machines, juke boxes, mechanical games, video games, arcade723games, billiard tables, moving picture viewers, shooting724galleries, and all other similar amusement devices.725(25)“Sea trial” means a voyage for the purpose of testing726repair or modification work, which is in length and scope727reasonably necessary to test repairs or modifications, or a728voyage for the purpose of ascertaining the seaworthiness of a729vessel. If the sea trial is to test repair or modification work,730the owner or repair facility shall certify, in a form required731by the department, what repairs have been tested. The owner and732the repair facility may also be required to certify that the733length and scope of the voyage were reasonably necessary to test734the repairs or modifications.735(26)“Solar energy system” means the equipment and736requisite hardware that provide and are used for collecting,737transferring, converting, storing, or using incident solar738energy for water heating, space heating, cooling, or other739applications that would otherwise require the use of a740conventional source of energy such as petroleum products,741natural gas, manufactured gas, or electricity.742(27)“Agricultural commodity” means horticultural,743aquacultural, poultry and farm products, and livestock and744livestock products.745(28)“Farmer” means a person who is directly engaged in the746business of producing crops, livestock, or other agricultural747commodities. The term includes, but is not limited to, horse748breeders, nurserymen, dairy farmers, poultry farmers, cattle749ranchers, apiarists, and persons raising fish.750(29)“Livestock” includes all animals of the equine,751bovine, or swine class, including goats, sheep, mules, horses,752hogs, cattle, ostriches, and other grazing animals raised for753commercial purposes. The term “livestock” shall also include754fish raised for commercial purposes.755(30)“Power farm equipment” means moving or stationary756equipment that contains within itself the means for its own757propulsion or power and moving or stationary equipment that is758dependent upon an external power source to perform its759functions.760(31)“Forest” means the land stocked by trees of any size761used in the production of forest products, or formerly having762such tree cover, and not currently developed for nonforest use.763(32)“Agricultural production” means the production of764plants and animals useful to humans, including the preparation,765planting, cultivating, or harvesting of these products or any766other practices necessary to accomplish production through the767harvest phase, and includes aquaculture, horticulture,768floriculture, viticulture, forestry, dairy, livestock, poultry,769bees, and any and all forms of farm products and farm770production.771(33)“Qualified aircraft” means any aircraft having a772maximum certified takeoff weight of less than 10,000 pounds and773equipped with twin turbofan engines that meet Stage IV noise774requirements that is used by a business operating as an on775demand air carrier under Federal Aviation Administration776Regulation Title 14, chapter I, part 135, Code of Federal777Regulations, that owns or leases and operates a fleet of at778least 25 of such aircraft in this state.779 Section 2. Paragraph (c) of subsection (7) of section 780 212.03, Florida Statutes, is amended to read: 781 212.03 Transient rentals tax; rate, procedure, enforcement, 782 exemptions.— 783 (7) 784 (c) The rental of facilities in a trailer camp, mobile home 785 park, or recreational vehicle parkfacilities, as defined in s. 786 212.02(23)s.212.02(10)(f), which are intended primarily for 787 rental as a principal or permanent place of residence is exempt 788 from the tax imposed by this chapter. The rental of such 789 facilities that primarily serve transient guests is not exempt 790 by this subsection. In the application of this law, or in making 791 any determination against the exemption, the department shall 792 consider the facility as primarily serving transient guests 793 unless the facility owner makes a verified declaration on a form 794 prescribed by the department that more than half of the total 795 rental units available are occupied by tenants who have a 796 continuous residence in excess of 3 months. The owner of a 797 facility declared to be exempt by this paragraph must make a 798 determination of the taxable status of the facility at the end 799 of the owner’s accounting year using any consecutive 3-month 800 period at least one month of which is in the accounting year. 801 The owner must use a selected consecutive 3-month period during 802 each annual redetermination. In the event that an exempt 803 facility no longer qualifies for exemption by this paragraph, 804 the owner must notify the department on a form prescribed by the 805 department by the 20th day of the first month of the owner’s 806 next succeeding accounting year that the facility no longer 807 qualifies for such exemption. The tax levied by this section 808 shall apply to the rental of facilities that no longer qualify 809 for exemption under this paragraph beginning the first day of 810 the owner’s next succeeding accounting year. The provisions of 811 this paragraph do not apply to mobile home lots regulated under 812 chapter 723. 813 Section 3. Subsection (6) of section 212.0306, Florida 814 Statutes, is amended to read: 815 212.0306 Local option food and beverage tax; procedure for 816 levying; authorized uses; administration.— 817 (6) Any county levying a tax authorized by this section 818 must locally administer the tax using the powers and duties 819 enumerated for local administration of the tourist development 820 tax by s. 125.0104, 1992 Supplement to the Florida Statutes 821 1991.The county’s ordinance shall also provide for brackets822applicable to taxable transactions.823 Section 4. Paragraph (b) of subsection (1) of section 824 212.04, Florida Statutes, is amended to read: 825 212.04 Admissions tax; rate, procedure, enforcement.— 826 (1) 827 (b) For the exercise of such privilege, a tax is levied at 828 the rate of 6 percent of sales price, or the actual value 829 received from such admissions, which 6 percent shall be added to 830 and collected with all such admissions from the purchaser 831 thereof, and such tax shall be paid for the exercise of the 832 privilege as defined in the preceding paragraph. Each ticket 833 must show on its face the actual sales price of the admission, 834 or each dealer selling the admission must prominently display at 835 the box office or other place where the admission charge is made 836 a notice disclosing the price of the admission, and the tax 837 shall be computed and collected on the basis of the actual price 838 of the admission charged by the dealer. The sale price or actual 839 value of admission shall, for the purpose of this chapter, be 840 that price remaining after deduction of federal taxes and state 841 or locally imposed or authorized seat surcharges, taxes, or 842 fees, if any, imposed upon such admission. The sale price or 843 actual value does not include separately stated ticket service 844 charges that are imposed by a facility ticket office or a 845 ticketing service and added to a separately stated, established 846 ticket price.The rate of tax on each admission shall be847according to the brackets established by s.212.12(9).848 Section 5. Subsections (6), (7), (8), (9), (10), and (11) 849 of section 212.0506, Florida Statutes, are amended to read: 850 212.0506 Taxation of service warranties.— 851(6)This tax shall be due and payable according to the852brackets set forth in s.212.12.853 (6)(7)This tax shall not apply to any portion of the 854 consideration received by any person in connection with the 855 issuance of any service warranty contract upon which such person 856 is required to pay any premium tax imposed under the Florida 857 Insurance Code or under s. 634.313(1). 858 (7)(8)If a transaction involves both the issuance of a 859 service warranty that is subject to such tax and the issuance of 860 a warranty, guaranty, extended warranty or extended guaranty, 861 contract, agreement, or other written promise that is not 862 subject to such tax, the consideration shall be separately 863 identified and stated with respect to the taxable and nontaxable 864 portions of the transaction. If the consideration is separately 865 apportioned and identified in good faith, such tax shall apply 866 to the transaction to the extent that the consideration received 867 or to be received in connection with the transaction is payment 868 for a service warranty subject to such tax. If the consideration 869 is not apportioned in good faith, the department may reform the 870 contract; such reformation by the department is to be considered 871 prima facie correct, and the burden to show the contrary rests 872 upon the dealer. If the consideration for such a transaction is 873 not separately identified and stated, the entire transaction is 874 taxable. 875 (8)(9)Any claim which arises under a service warranty 876 taxable under this section, which claim is paid directly by the 877 person issuing such warranty, is not subject to any tax imposed 878 under this chapter. 879 (9)(10)Materials and supplies used in the performance of a 880 factory or manufacturer’s warranty are exempt if the contract is 881 furnished at no extra charge with the equipment guaranteed 882 thereunder and such materials and supplies are paid for by the 883 factory or manufacturer. 884 (10)(11)Any duties imposed by this chapter upon dealers of 885 tangible personal property with respect to collecting and 886 remitting taxes; making returns; keeping books, records, and 887 accounts; and complying with the rules and regulations of the 888 department apply to all dealers as defined in s. 212.06(2)(l). 889 Section 6. Section 212.05, Florida Statutes, is amended to 890 read: 891 212.05 Sales, storage, use tax.—It isherebydeclared to be 892 the legislative intent that every person is exercising a taxable 893 privilege who engages in the business of selling tangible 894 personal property at retail in this state,including the895business of making mail order sales,orwho rents or furnishes 896 any of the things or services taxable under this chapter, or who 897 stores for use or consumption in this state any item or article 898 of tangible personal property as defined herein and who leases 899 or rents such property within the state. 900 (1) For the exercise of such privilege, a tax is levied on 901 each taxable transaction or incident, which tax is due and 902 payable as follows: 903 (a)1.a. At the rate of 6 percent of the sales price of each 904 item or article of tangible personal property when sold at 905 retail in this state, computed on each taxable sale for the 906 purpose of remitting the amount of tax due the state, and 907 including each and every retail sale. 908 b. Each occasional or isolated sale of an aircraft, boat, 909 mobile home, or motor vehicle of a class or type which is 910 required to be registered, licensed, titled, or documented in 911 this state or by the United States Government shall be subject 912 to tax at the rate provided in this paragraph. The department 913 shall by rule adopt any nationally recognized publication for 914 valuation of used motor vehicles as the reference price list for 915 any used motor vehicle which is required to be licensed pursuant 916 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any 917 party to an occasional or isolated sale of such a vehicle 918 reports to the tax collector a sales price which is less than 80 919 percent of the average loan price for the specified model and 920 year of such vehicle as listed in the most recent reference 921 price list, the tax levied under this paragraph shall be 922 computed by the department on such average loan price unless the 923 parties to the sale have provided to the tax collector an 924 affidavit signed by each party, or other substantial proof, 925 stating the actual sales price. Any party to such sale who 926 reports a sales price less than the actual sales price commits 927is guilty ofa misdemeanor of the first degree, punishable as 928 provided in s. 775.082 or s. 775.083. The department shall 929 collect or attempt to collect from such party any delinquent 930 sales taxes. In addition, such party shall pay any tax due and 931 any penalty and interest assessed plus a penalty equal to twice 932 the amount of the additional tax owed. Notwithstanding any other 933 provision of law, the Department of Revenue may waive or 934 compromise any penalty imposed pursuant to this subparagraph. 935 2. This paragraph does not apply to the sale of a boat or 936 aircraft by or through a registered dealer under this chapter to 937 a purchaser who, at the time of taking delivery, is a 938 nonresident of this state, does not make his or her permanent 939 place of abode in this state, and is not engaged in carrying on 940 in this state any employment, trade, business, or profession in 941 which the boat or aircraft will be used in this state, or is a 942 corporation none of the officers or directors of which is a 943 resident of, or makes his or her permanent place of abode in, 944 this state, or is a noncorporate entity that has no individual 945 vested with authority to participate in the management, 946 direction, or control of the entity’s affairs who is a resident 947 of, or makes his or her permanent abode in, this state. For 948 purposes of this exemption, either a registered dealer acting on 949 his or her own behalf as seller, a registered dealer acting as 950 broker on behalf of a seller, or a registered dealer acting as 951 broker on behalf of the purchaser may be deemed to be the 952 selling dealer. This exemption shall not be allowed unless: 953 a. The purchaser removes a qualifying boat, as described in 954 sub-subparagraph f., from the state within 90 days after the 955 date of purchase or extension, or the purchaser removes a 956 nonqualifying boat or an aircraft from this state within 10 days 957 after the date of purchase or, when the boat or aircraft is 958 repaired or altered, within 20 days after completion of the 959 repairs or alterations; 960 b. The purchaser, within 30 days from the date of 961 departure, shall provide the department with written proof that 962 the purchaser licensed, registered, titled, or documented the 963 boat or aircraft outside the state. If such written proof is 964 unavailable, within 30 days the purchaser shall provide proof 965 that the purchaser applied for such license, title, 966 registration, or documentation. The purchaser shall forward to 967 the department proof of title, license, registration, or 968 documentation upon receipt; 969 c. The purchaser, within 10 days of removing the boat or 970 aircraft from Florida, shall furnish the department with proof 971 of removal in the form of receipts for fuel, dockage, slippage, 972 tie-down, or hangaring from outside of Florida. The information 973 so provided must clearly and specifically identify the boat or 974 aircraft; 975 d. The selling dealer, within 5 days of the date of sale, 976 shall provide to the department a copy of the sales invoice, 977 closing statement, bills of sale, and the original affidavit 978 signed by the purchaser attesting that he or she has read the 979 provisions of this section; 980 e. The seller makes a copy of the affidavit a part of his 981 or her record for as long as required by s. 213.35; and 982 f. Unless the nonresident purchaser of a boat of 5 net tons 983 of admeasurement or larger intends to remove the boat from this 984 state within 10 days after the date of purchase or when the boat 985 is repaired or altered, within 20 days after completion of the 986 repairs or alterations, the nonresident purchaser shall apply to 987 the selling dealer for a decal which authorizes 90 days after 988 the date of purchase for removal of the boat. The nonresident 989 purchaser of a qualifying boat may apply to the selling dealer 990 within 60 days after the date of purchase for an extension decal 991 that authorizes the boat to remain in this state for an 992 additional 90 days, but not more than a total of 180 days, 993 before the nonresident purchaser is required to pay the tax 994 imposed by this chapter. The department is authorized to issue 995 decals in advance to dealers. The number of decals issued in 996 advance to a dealer shall be consistent with the volume of the 997 dealer’s past sales of boats which qualify under this sub 998 subparagraph. The selling dealer or his or her agent shall mark 999 and affix the decals to qualifying boats in the manner 1000 prescribed by the department, prior to delivery of the boat. 1001 (I) The department is hereby authorized to charge dealers a 1002 fee sufficient to recover the costs of decals issued, except the 1003 extension decal shall cost $425. 1004 (II) The proceeds from the sale of decals will be deposited 1005 into the administrative trust fund. 1006 (III) Decals shall display information to identify the boat 1007 as a qualifying boat under this sub-subparagraph, including, but 1008 not limited to, the decal’s date of expiration. 1009 (IV) The department is authorized to require dealers who 1010 purchase decals to file reports with the department and may 1011 prescribe all necessary records by rule. All such records are 1012 subject to inspection by the department. 1013 (V) Any dealer or his or her agent who issues a decal 1014 falsely, fails to affix a decal, mismarks the expiration date of 1015 a decal, or fails to properly account for decals will be 1016 considered prima facie to have committed a fraudulent act to 1017 evade the tax and will be liable for payment of the tax plus a 1018 mandatory penalty of 200 percent of the tax, and shall be liable 1019 for fine and punishment as provided by law for a conviction of a 1020 misdemeanor of the first degree, as provided in s. 775.082 or s. 1021 775.083. 1022 (VI) Any nonresident purchaser of a boat who removes a 1023 decal prior to permanently removing the boat from the state, or 1024 defaces, changes, modifies, or alters a decal in a manner 1025 affecting its expiration date prior to its expiration, or who 1026 causes or allows the same to be done by another, will be 1027 considered prima facie to have committed a fraudulent act to 1028 evade the tax and will be liable for payment of the tax plus a 1029 mandatory penalty of 200 percent of the tax, and shall be liable 1030 for fine and punishment as provided by law for a conviction of a 1031 misdemeanor of the first degree, as provided in s. 775.082 or s. 1032 775.083. 1033 (VII) The department is authorized to adopt rules necessary 1034 to administer and enforce this subparagraph and to publish the 1035 necessary forms and instructions. 1036 (VIII) The department is hereby authorized to adopt 1037 emergency rules pursuant to s. 120.54(4) to administer and 1038 enforce the provisions of this subparagraph. 1039 1040 If the purchaser fails to remove the qualifying boat from this 1041 state within the maximum 180 days after purchase or a 1042 nonqualifying boat or an aircraft from this state within 10 days 1043 after purchase or, when the boat or aircraft is repaired or 1044 altered, within 20 days after completion of such repairs or 1045 alterations, or permits the boat or aircraft to return to this 1046 state within 6 months from the date of departure, or if the 1047 purchaser fails to furnish the department with any of the 1048 documentation required by this subparagraph within the 1049 prescribed time period, the purchaser shall be liable for use 1050 tax on the cost price of the boat or aircraft and, in addition 1051 thereto, payment of a penalty to the Department of Revenue equal 1052 to the tax payable. This penalty shall be in lieu of the penalty 1053 imposed by s. 212.12(2) and is mandatory and shall not be waived 1054 by the department. The maximum 180-day period following the sale 1055 of a qualifying boat tax-exempt to a nonresident may not be 1056 tolled for any reason. Notwithstanding other provisions of this 1057 paragraph to the contrary, an aircraft purchased in this state 1058 under the provisions of this paragraph may be returned to this 1059 state for repairs within 6 months after the date of its 1060 departure without being in violation of the law and without 1061 incurring liability for the payment of tax or penalty on the 1062 purchase price of the aircraft if the aircraft is removed from 1063 this state within 20 days after the completion of the repairs 1064 and if such removal can be demonstrated by invoices for fuel, 1065 tie-down, hangar charges issued by out-of-state vendors or 1066 suppliers, or similar documentation. 1067 (b) At the rate of 6 percent of the cost price of each item 1068 or article of tangible personal property when the same is not 1069 sold but is used, consumed, distributed, or stored for use or 1070 consumption in this state; however, for tangible property 1071 originally purchased exempt from tax for use exclusively for 1072 lease and which is converted to the owner’s own use, tax may be 1073 paid on the fair market value of the property at the time of 1074 conversion. If the fair market value of the property cannot be 1075 determined, use tax at the time of conversion shall be based on 1076 the owner’s acquisition cost. Under no circumstances may the 1077 aggregate amount of sales tax from leasing the property and use 1078 tax due at the time of conversion be less than the total sales 1079 tax that would have been due on the original acquisition cost 1080 paid by the owner. 1081 (c) At the rate of 6 percent of the gross proceeds derived 1082 from the lease or rental of tangible personal property, as 1083 defined herein.; however, the following special provisions apply1084to the lease or rental of motor vehicles:10851.When a motor vehicle is leased or rented for a period of1086less than 12 months:1087a.If the motor vehicle is rented in Florida, the entire1088amount of such rental is taxable, even if the vehicle is dropped1089off in another state.1090b.If the motor vehicle is rented in another state and1091dropped off in Florida, the rental is exempt from Florida tax.10922.Except as provided in subparagraph 3., for the lease or1093rental of a motor vehicle for a period of not less than 121094months, sales tax is due on the lease or rental payments if the1095vehicle is registered in this state; provided, however, that no1096tax shall be due if the taxpayer documents use of the motor1097vehicle outside this state and tax is being paid on the lease or1098rental payments in another state.10993.The tax imposed by this chapter does not apply to the1100lease or rental of a commercial motor vehicle as defined in s.1101316.003(66)(a) to one lessee or rentee for a period of not less1102than 12 months when tax was paid on the purchase price of such1103vehicle by the lessor. To the extent tax was paid with respect1104to the purchase of such vehicle in another state, territory of1105the United States, or the District of Columbia, the Florida tax1106payable shall be reduced in accordance with the provisions of s.1107212.06(7). This subparagraph shall only be available when the1108lease or rental of such property is an established business or1109part of an established business or the same is incidental or1110germane to such business.1111 (d) At the rate of 6 percent of the lease or rental price 1112 paid by a lessee or rentee, or contracted or agreed to be paid 1113 by a lessee or rentee, to the owner of the tangible personal 1114 property. 1115 (e) 1116 1. At the rate of 6 percent on charges for: 1117 a. Prepaid calling arrangements. The tax on charges for 1118 prepaid calling arrangements shall be collected at the time of 1119 sale and remitted by the selling dealer. 1120 (I) “Prepaid calling arrangement” means the separately 1121 stated retail sale by advance payment of communications services 1122 that consist exclusively of telephone calls originated by using 1123 an access number, authorization code, or other means that may be 1124 manually, electronically, or otherwise entered and that are sold 1125 in predetermined units or dollars whose number declines with use 1126 in a known amount. 1127 (II) The sale or recharge of the prepaid calling 1128 arrangement is deemed to take place in accordance with s. 1129 212.06(17)(d).If the sale or recharge of the prepaid calling1130arrangement does not take place at the dealer’s place of1131business, it shall be deemed to take place at the customer’s1132shipping address or, if no item is shipped, at the customer’s1133address orthe location associated with the customer’s mobile1134telephone number.1135 (III) The sale or recharge of a prepaid calling arrangement 1136 shall be treated as a sale of tangible personal property for 1137 purposes of this chapter, whether or not a tangible item 1138 evidencing such arrangement is furnished to the purchaser, and 1139 such sale within this state subjects the selling dealer to the 1140 jurisdiction of this state for purposes of this subsection. 1141 b. The installation of telecommunication and telegraphic 1142 equipment. 1143 c. Electrical power or energy, except that the tax rate for 1144 charges for electrical power or energy is 7 percent. 1145 2. The provisions of s. 212.17(3), regarding credit for tax 1146 paid on charges subsequently found to be worthless, shall be 1147 equally applicable to any tax paid under the provisions of this 1148 section on charges for prepaid calling arrangements, 1149 telecommunication or telegraph services, or electric power 1150 subsequently found to be uncollectible. The word “charges” in 1151 this paragraph does not include any excise or similar tax levied 1152 by the Federal Government, any political subdivision of the 1153 state, or any municipality upon the purchase, sale, or recharge 1154 of prepaid calling arrangements or upon the purchase or sale of 1155 telecommunication, television system program, or telegraph 1156 service or electric power, which tax is collected by the seller 1157 from the purchaser. 1158 (f) At the rate of 6 percent on the sale, rental, use, 1159 consumption, or storage for use in this state of machines and 1160 equipment, and parts and accessories therefor, used in 1161 manufacturing, processing, compounding, producing, mining, or 1162 quarrying personal property for sale or to be used in furnishing 1163 communications, transportation, or public utility services. 1164 (g)1. At the rate of 6 percent on the retail price of 1165 newspapers and magazines sold or used in Florida. 1166 2. Notwithstanding other provisions of this chapter, 1167 inserts of printed materials which are distributed with a 1168 newspaper or magazine are a component part of the newspaper or 1169 magazine, and neither the sale nor use of such inserts is 1170 subject to tax when: 1171 a. Printed by a newspaper or magazine publisher or 1172 commercial printer and distributed as a component part of a 1173 newspaper or magazine, which means that the items after being 1174 printed are delivered directly to a newspaper or magazine 1175 publisher by the printer for inclusion in editions of the 1176 distributed newspaper or magazine; 1177 b. Such publications are labeled as part of the designated 1178 newspaper or magazine publication into which they are to be 1179 inserted; and 1180 c. The purchaser of the insert presents a resale 1181 certificate to the vendor stating that the inserts are to be 1182 distributed as a component part of a newspaper or magazine. 1183 (h)1. A tax is imposed at the rate of 4 percent on the 1184 charges for the use of coin-operated amusement machines. The tax 1185 shall be calculated by dividing the gross receipts from such 1186 charges for the applicable reporting period by a divisor, 1187 determined as provided in this subparagraph, to compute gross 1188 taxable sales, and then subtracting gross taxable sales from 1189 gross receipts to arrive at the amount of tax due. For counties 1190 that do not impose a discretionary sales surtax, the divisor is 1191 equal to 1.04; for counties that impose a 0.5 percent 1192 discretionary sales surtax, the divisor is equal to 1.045; for 1193 counties that impose a 1 percent discretionary sales surtax, the 1194 divisor is equal to 1.050; and for counties that impose a 2 1195 percent sales surtax, the divisor is equal to 1.060. If a county 1196 imposes a discretionary sales surtax that is not listed in this 1197 subparagraph, the department shall make the applicable divisor 1198 available in an electronic format or otherwise. Additional 1199 divisors shall bear the same mathematical relationship to the 1200 next higher and next lower divisors as the new surtax rate bears 1201 to the next higher and next lower surtax rates for which 1202 divisors have been established. When a machine is activated by a 1203 slug, token, coupon, or any similar device which has been 1204 purchased, the tax is on the price paid by the user of the 1205 device for such device. 1206 2. As used in this paragraph, the term “operator” means any 1207 person who possesses a coin-operated amusement machine for the 1208 purpose of generating sales through that machine and who is 1209 responsible for removing the receipts from the machine. 1210 a. If the owner of the machine is also the operator of it, 1211 he or she shall be liable for payment of the tax without any 1212 deduction for rent or a license fee paid to a location owner for 1213 the use of any real property on which the machine is located. 1214 b. If the owner or lessee of the machine is also its 1215 operator, he or she shall be liable for payment of the tax on 1216 the purchase or lease of the machine, as well as the tax on 1217 sales generated through the machine. 1218 c. If the proprietor of the business where the machine is 1219 located does not own the machine, he or she shall be deemed to 1220 be the lessee and operator of the machine and is responsible for 1221 the payment of the tax on sales, unless such responsibility is 1222 otherwise provided for in a written agreement between him or her 1223 and the machine owner. 1224 3.a. An operator of a coin-operated amusement machine may 1225 not operate or cause to be operated in this state any such 1226 machine until the operator has registered with the department 1227 and has conspicuously displayed an identifying certificate 1228 issued by the department. The identifying certificate shall be 1229 issued by the department upon application from the operator. The 1230 identifying certificate shall include a unique number, and the 1231 certificate shall be permanently marked with the operator’s 1232 name, the operator’s sales tax number, and the maximum number of 1233 machines to be operated under the certificate. An identifying 1234 certificate shall not be transferred from one operator to 1235 another. The identifying certificate must be conspicuously 1236 displayed on the premises where the coin-operated amusement 1237 machines are being operated. 1238 b. The operator of the machine must obtain an identifying 1239 certificate before the machine is first operated in the state 1240 and by July 1 of each year thereafter. The annual fee for each 1241 certificate shall be based on the number of machines identified 1242 on the application times $30 and is due and payable upon 1243 application for the identifying device. The application shall 1244 contain the operator’s name, sales tax number, business address 1245 where the machines are being operated, and the number of 1246 machines in operation at that place of business by the operator. 1247 No operator may operate more machines than are listed on the 1248 certificate. A new certificate is required if more machines are 1249 being operated at that location than are listed on the 1250 certificate. The fee for the new certificate shall be based on 1251 the number of additional machines identified on the application 1252 form times $30. 1253 c. A penalty of $250 per machine is imposed on the operator 1254 for failing to properly obtain and display the required 1255 identifying certificate. A penalty of $250 is imposed on the 1256 lessee of any machine placed in a place of business without a 1257 proper current identifying certificate. Such penalties shall 1258 apply in addition to all other applicable taxes, interest, and 1259 penalties. 1260 d. Operators of coin-operated amusement machines must 1261 obtain a separate sales and use tax certificate of registration 1262 for each county in which such machines are located. One sales 1263 and use tax certificate of registration is sufficient for all of 1264 the operator’s machines within a single county. 1265 4. The provisions of this paragraph do not apply to coin 1266 operated amusement machines owned and operated by churches or 1267 synagogues. 1268 5. In addition to any other penalties imposed by this 1269 chapter, a person who knowingly and willfully violates any 1270 provision of this paragraph commits a misdemeanor of the second 1271 degree, punishable as provided in s. 775.082 or s. 775.083. 1272 6. The department may adopt rules necessary to administer 1273 the provisions of this paragraph. 1274 (i)1. At the rate of 6 percent on charges for all: 1275 a. Detective, burglar protection, and other protection 1276 services (NAICS National Numbers 561611, 561612, 561613, and 1277 561621). Any law enforcement officer, as defined in s. 943.10, 1278 who is performing approved duties as determined by his or her 1279 local law enforcement agency in his or her capacity as a law 1280 enforcement officer, and who is subject to the direct and 1281 immediate command of his or her law enforcement agency, and in 1282 the law enforcement officer’s uniform as authorized by his or 1283 her law enforcement agency, is performing law enforcement and 1284 public safety services and is not performing detective, burglar 1285 protection, or other protective services, if the law enforcement 1286 officer is performing his or her approved duties in a 1287 geographical area in which the law enforcement officer has 1288 arrest jurisdiction. Such law enforcement and public safety 1289 services are not subject to tax irrespective of whether the duty 1290 is characterized as “extra duty,” “off-duty,” or “secondary 1291 employment,” and irrespective of whether the officer is paid 1292 directly or through the officer’s agency by an outside source. 1293 The term “law enforcement officer” includes full-time or part 1294 time law enforcement officers, and any auxiliary law enforcement 1295 officer, when such auxiliary law enforcement officer is working 1296 under the direct supervision of a full-time or part-time law 1297 enforcement officer. 1298 b. Nonresidential cleaning and nonresidential pest control 1299 services (NAICS National Numbers 561710 and 561720). 1300 2. As used in this paragraph, “NAICS” means those 1301 classifications contained in the North American Industry 1302 Classification System, as published in 2007 by the Office of 1303 Management and Budget, Executive Office of the President. 1304 3. Charges for detective, burglar protection, and other 1305 protection security services performed in this state but used 1306 outside this state are exempt from taxation. Charges for 1307 detective, burglar protection, and other protection security 1308 services performed outside this state and used in this state are 1309 subject to tax. 1310 4. If a transaction involves both the sale or use of a 1311 service taxable under this paragraph and the sale or use of a 1312 service or any other item not taxable under this chapter, the 1313 consideration paid must be separately identified and stated with 1314 respect to the taxable and exempt portions of the transaction or 1315 the entire transaction shall be presumed taxable. The burden 1316 shall be on the seller of the service or the purchaser of the 1317 service, whichever applicable, to overcome this presumption by 1318 providing documentary evidence as to which portion of the 1319 transaction is exempt from tax. The department is authorized to 1320 adjust the amount of consideration identified as the taxable and 1321 exempt portions of the transaction; however, a determination 1322 that the taxable and exempt portions are inaccurately stated and 1323 that the adjustment is applicable must be supported by 1324 substantial competent evidence. 1325 5. Each seller of services subject to sales tax pursuant to 1326 this paragraph shall maintain a monthly log showing each 1327 transaction for which sales tax was not collected because the 1328 services meet the requirements of subparagraph 3. for out-of 1329 state use. The log must identify the purchaser’s name, location 1330 and mailing address, and federal employer identification number, 1331 if a business, or the social security number, if an individual, 1332 the service sold, the price of the service, the date of sale, 1333 the reason for the exemption, and the sales invoice number. The 1334 monthly log shall be maintained pursuant to the same 1335 requirements and subject to the same penalties imposed for the 1336 keeping of similar records pursuant to this chapter. 1337 (j)1. Notwithstanding any other provision of this chapter, 1338 there isherebylevied a tax on the sale, use, consumption, or 1339 storage for use in this state of any coin or currency, whether 1340 in circulation or not, when such coin or currency: 1341 a. Is not legal tender; 1342 b. If legal tender, is sold, exchanged, or traded at a rate 1343 in excess of its face value; or 1344 c. Is sold, exchanged, or traded at a rate based on its 1345 precious metal content. 1346 2. Such tax shall be at a rate of 6 percent of the price at 1347 which the coin or currency is sold, exchanged, or traded, except 1348 that, with respect to a coin or currency which is legal tender 1349 of the United States and which is sold, exchanged, or traded, 1350 such tax shall not be levied. 1351 3. There are exempt from this tax exchanges of coins or 1352 currency which are in general circulation in, and legal tender 1353 of, one nation for coins or currency which are in general 1354 circulation in, and legal tender of, another nation when 1355 exchanged solely for use as legal tender and at an exchange rate 1356 based on the relative value of each as a medium of exchange. 1357 4. With respect to any transaction that involves the sale 1358 of coins or currency taxable under this paragraph in which the 1359 taxable amount represented by the sale of such coins or currency 1360 exceeds $500, the entire amount represented by the sale of such 1361 coins or currency is exempt from the tax imposed under this 1362 paragraph. The dealer must maintain proper documentation, as 1363 prescribed by rule of the department, to identify that portion 1364 of a transaction which involves the sale of coins or currency 1365 and is exempt under this subparagraph. 1366 (k) At the rate of 6 percent of the sales price of each 1367 gallon of diesel fuel not taxed under chapter 206 purchased for 1368 use in a vessel. 1369 (l) Florists located in this state are liable for sales tax 1370 on sales to retail customers regardless of where or by whom the 1371 items sold are to be delivered. Florists located in this state 1372 are not liable for sales tax on payments received from other 1373 florists for items delivered to customers in this state. 1374 (m) Operators of game concessions or other concessionaires 1375 who customarily award tangible personal property as prizes may, 1376 in lieu of paying tax on the cost price of such property, pay 1377 tax on 25 percent of the gross receipts from such concession 1378 activity. 1379 (2) The tax shall be collected by the dealer, as defined 1380 herein, and remitted by the dealer to the state at the time and 1381 in the manner as hereinafter provided. 1382 (3) The tax so levied is in addition to all other taxes, 1383 whether levied in the form of excise, license, or privilege 1384 taxes, and in addition to all other fees and taxes levied. 1385(4)The tax imposed pursuant to this chapter shall be due1386and payable according to the brackets set forth in s.212.12.1387 Section 7. Section 212.054, Florida Statutes, is amended to 1388 read: 1389 212.054 Discretionary sales surtax; limitations, 1390 administration, and collection.— 1391 (1) ANogeneral excise tax on sales may notshallbe 1392 levied by the governing body of any county unless specifically 1393 authorized in s. 212.055. Any general excise tax on sales 1394 authorized pursuant to said section shall be administered and 1395 collected exclusively as provided in this section. 1396 (2)(a) The tax imposed by the governing body of any county 1397 authorized to so levy pursuant to s. 212.055 shall be a 1398 discretionary surtax on all transactions occurring in the county 1399 which transactions are subject to the state tax imposed on 1400 sales, use, services, rentals, admissions, and other 1401 transactions by this chapter and communications services as 1402 defined for purposes of chapter 202. The surtax, if levied, 1403 shall be computed as the applicable rate or rates authorized 1404 pursuant to s. 212.055 times the amount of taxable sales and 1405 taxable purchases representing such transactions. If the surtax 1406 is levied on the sale of an item of tangible personal property 1407 or on the sale of a service, the surtax shall be computed by 1408 multiplying the rate imposed by the county within which the sale 1409 occurs by the amount of the taxable sale. The sale of an item of 1410 tangible personal property or the sale of a service is not 1411 subject to the surtax if the property, the service, or the 1412 tangible personal property representing the service is delivered 1413 within a county that does not impose a discretionary sales 1414 surtax. 1415 (b) However: 1416 1. The sales amount above $5,000 on a motor vehicle, 1417 aircraft, boat, manufactured home, modular home, or mobile home 1418 isany item of tangible personal property shallnotbesubject 1419 to the surtax.However, charges for prepaid calling1420arrangements, as defined in s.212.05(1)(e)1.a., shall be1421subject to the surtax.For purposes of administering the $5,0001422limitationon an item of tangible personal property, if two or1423moretaxableitemsof tangible personal propertyare sold to the1424same purchaser at the same time and, under generally accepted1425business practice or industry standards or usage, are normally1426sold in bulkor are items that, when assembled, comprise a1427working unit or part of a working unit, such items must be1428considered a single item for purposes of the $5,000 limitation1429when supported by a charge ticket, sales slip, invoice, or other1430tangible evidence of a single sale or rental.1431 2. In the case of utility services covering a period 1432 starting before and ending after the effective date of the 1433 surtax, the rate applies as follows: 1434 a. In the case of a rate adoption or increase, the new rate 1435 applies to the first billing period starting on or after the 1436 effective date of the surtax adoption or increase. 1437 b. In the case of a rate decrease or termination, the new 1438 rate applies to bills rendered on or after the effective date of 1439 the rate changebilled on or after the effective date of any1440such surtax, the entire amount of the charge for utility1441services shall be subject to the surtax.In the case of utility1442services billed after the last day the surtax is in effect, the1443entire amount of the charge on said items shall not be subject1444to the surtax.“Utility service,” as used in this section, does 1445 not include any communications services as defined in chapter 1446 202. 1447 3. In the case of written contracts which are signed prior 1448 to the effective date of any such surtax for the construction of 1449 improvements to real property or for remodeling of existing 1450 structures, the surtax shall be paid by the contractor 1451 responsible for the performance of the contract. However, the 1452 contractor may apply for one refund of any such surtax paid on 1453 materials necessary for the completion of the contract. Any 1454 application for refund shall be made no later than 15 months 1455 following initial imposition of the surtax in that county. The 1456 application for refund shall be in the manner prescribed by the 1457 department by rule. A complete application shall include proof 1458 of the written contract and of payment of the surtax. The 1459 application shall contain a sworn statement, signed by the 1460 applicant or its representative, attesting to the validity of 1461 the application. The department shall, within 30 days after 1462 approval of a complete application, certify to the county 1463 information necessary for issuance of a refund to the applicant. 1464 Counties are hereby authorized to issue refunds for this purpose 1465 and shall set aside from the proceeds of the surtax a sum 1466 sufficient to pay any refund lawfully due. Any person who 1467 fraudulently obtains or attempts to obtain a refund pursuant to 1468 this subparagraph, in addition to being liable for repayment of 1469 any refund fraudulently obtained plus a mandatory penalty of 100 1470 percent of the refund, is guilty of a felony of the third 1471 degree, punishable as provided in s. 775.082, s. 775.083, or s. 1472 775.084. 1473 4. In the case of any vessel, railroad, or motor vehicle 1474 common carrier entitled to partial exemption from tax imposed 1475 under this chapter pursuant to s. 212.08(4), (8), or (9), the 1476 basis for imposition of surtax shall be the same as provided in 1477 s. 212.08 and the ratio shall be applied each month to total 1478 purchases in this state of property qualified for proration 1479 which is delivered or sold in the taxing county to establish the 1480 portion used and consumed in intracounty movement and subject to 1481 surtax. 1482 (3) Except as otherwise provided in this section, a surtax 1483 applies to a retail sale, lease, or rental of tangible personal 1484 property, a digital good, or a service when, under s. 212.06(3), 1485 the transaction occurs in a county that imposes a surtax under 1486 s. 212.055. 1487 (4)(3)To determine whether a transaction occurs in a 1488 county imposing a surtax, the following provisions applyFor the1489purpose of this section, a transaction shall be deemed to have1490occurred in a county imposing the surtax when: 1491 (a)1.The retail sale of a modular or manufactured home, 1492 not including a mobile home, occurs in the county to which the 1493 house is deliveredincludes an item of tangible personal1494property, a service, or tangible personal property representing1495a service, and the item of tangible personal property, the1496service, or the tangible personal property representing the1497service is delivered within the county.If there is no1498reasonable evidence of delivery of a service, the sale of a1499service is deemed to occur in the county in which the purchaser1500accepts the bill of sale.1501 (b)2.The retail sale, excluding a lease or rental, of any 1502 motor vehicle that does not qualify as transportation equipment, 1503 as defined in s. 212.06(17)(g), or the retail sale of aof any1504motor vehicle ormobile home of a class or type thatwhichis 1505 required to be registered in this state or in any other state is 1506shall bedeemed to occurhave occurred onlyin the county 1507 identified fromastheresidenceaddress of the purchaser on the 1508 registration or title document for thesuchproperty. 1509 (c)(b)Admission charged for an event occursThe event for1510which an admission is charged is locatedin the county in which 1511 the event is held. 1512 (d)(c)A lease or rental of real property occurs in the 1513 county in which the real property is located.The consumer of1514utility services is located in the county.1515 (e)(d)1. The retail sale, excluding a lease or rental, of 1516 any aircraft that does not qualify as transportation equipment, 1517 as defined in s. 212.06(17)(g), or of any boat of a class or 1518 type that is required to be registered, licensed, titled, or 1519 documented in this state or by the United States Government 1520 occurs in the county to which the aircraft or boat is delivered. 1521 2. The user of any aircraft or boat of a class or type that 1522whichis required to be registered, licensed, titled, or 1523 documented in this state or by the United States Government 1524 imported into the county for use, consumption, distribution, or 1525 storage to be used or consumed occurs in the county in which the 1526 user is locatedin the county. 1527 3.2.However, it shall be presumed that such items used 1528 outside the county imposing the surtax for 6 months or longer 1529 before being imported into the county were not purchased for use 1530 in the county, except as provided in s. 212.06(8)(b). 1531 4.3.This paragraph does not apply to the use or 1532 consumption of items upon which a like tax of equal or greater 1533 amount has been lawfully imposed and paid outside the county. 1534 (f)(e)The purchasepurchaserof any motor vehicle or 1535 mobile home of a class or type thatwhichis required to be 1536 registered in this state occurs in the county identified from 1537 the residential address of the purchaseris a resident of the1538taxing county as determined by the address appearing on or to be1539reflectedon the registration document for thesuchproperty. 1540 (g)(f)1. The use, consumption, distribution, or storage of 1541 aAnymotor vehicle or mobile home of a class or type thatwhich1542 is required to be registered in this state and that is imported 1543 from another state occurs in the county to which it is imported 1544into the taxing county by a user residing therein for the1545purpose of use, consumption, distribution, or storage in the1546taxing county. 1547 2. However, it shall be presumed that such items used 1548 outside the taxing county for 6 months or longer before being 1549 imported into the county were not purchased for use in the 1550 county. 1551(g)The real property which is leased or rented is located1552in the county.1553 (h) AThetransient rental transaction occurs in the county 1554 in which the rental property is located. 1555(i)The delivery of any aircraft or boat of a class or type1556which is required to be registered, licensed, titled, or1557documented in this state or by the United States Government is1558to a location in the county. However, this paragraph does not1559apply to the use or consumption of items upon which a like tax1560of equal or greateramount has been lawfully imposed and paid1561outside the county.1562 (i)(j)A transaction occurs in a county imposing the surtax 1563 if the dealer owing a use tax on purchases or leases is located 1564 in thatthecounty. 1565(k)The delivery of tangible personal property other than1566that described in paragraph (d), paragraph (e), or paragraph (f)1567is made to a location outside the county, but the property is1568brought into the county within 6 months after delivery, in which1569event, the owner must pay the surtax as a use tax.1570 (j)(l)The coin-operated amusement or vending machine is 1571 located in the county. 1572 (k)(m)AnThe florist taking theoriginal order to sell 1573 tangible personal property taken by a florist occursis located1574 in the county in which the florist taking the order is located,1575notwithstanding any other provision of this section. 1576 (5)(4)(a) The department shall administer, collect, and 1577 enforce the tax authorized under s. 212.055 pursuant to the same 1578 procedures used in the administration, collection, and 1579 enforcement of the general state sales tax imposed under the 1580 provisions of this chapter, except as provided in this section. 1581 The provisions of this chapter regarding interest and penalties 1582 on delinquent taxes shall apply to the surtax. Discretionary 1583 sales surtaxes shall not be included in the computation of 1584 estimated taxes pursuant to s. 212.11. Notwithstanding any other 1585 provision of law, a dealer need not separately state the amount 1586 of the surtax on the charge ticket, sales slip, invoice, or 1587 other tangible evidence of sale. For the purposes of this 1588 section and s. 212.055, the “proceeds” of any surtax means all 1589 funds collected and received by the department pursuant to a 1590 specific authorization and levy under s. 212.055, including any 1591 interest and penalties on delinquent surtaxes. 1592 (b) The proceeds of a discretionary sales surtax collected 1593 by the selling dealer located in a county which imposes the 1594 surtax shall be returned, less the cost of administration, to 1595 the county where the selling dealer is located. The proceeds 1596 shall be transferred to the Discretionary Sales Surtax Clearing 1597 Trust Fund. A separate account shall be established in such 1598 trust fund for each county imposing a discretionary surtax. The 1599 amount deducted for the costs of administration shall not exceed 1600 3 percent of the total revenue generated for all counties 1601 levying a surtax authorized in s. 212.055. The amount deducted 1602 for the costs of administration shall be used only for those 1603 costs which are solely and directly attributable to the surtax. 1604 The total cost of administration shall be prorated among those 1605 counties levying the surtax on the basis of the amount collected 1606 for a particular county to the total amount collected for all 1607 counties. No later than March 1 of each year, the department 1608 shall submit a written report which details the expenses and 1609 amounts deducted for the costs of administration to the 1610 President of the Senate, the Speaker of the House of 1611 Representatives, and the governing authority of each county 1612 levying a surtax. The department shall distribute the moneys in 1613 the trust fund each month to the appropriate counties, unless 1614 otherwise provided in s. 212.055. 1615 (c)1. Any dealer located in a county that does not impose a 1616 discretionary sales surtax but who collects the surtax due to 1617 sales of tangible personal property or services delivered 1618 outside the county shall remit monthly the proceeds of the 1619 surtax to the department to be deposited into an account in the 1620 Discretionary Sales Surtax Clearing Trust Fund which is separate 1621 from the county surtax collection accounts. The department shall 1622 distribute funds in this account using a distribution factor 1623 determined for each county that levies a surtax and multiplied 1624 by the amount of funds in the account and available for 1625 distribution. The distribution factor for each county equals the 1626 product of: 1627 a. The county’s latest official population determined 1628 pursuant to s. 186.901; 1629 b. The county’s rate of surtax; and 1630 c. The number of months the county has levied a surtax 1631 during the most recent distribution period; 1632 1633 divided by the sum of all such products of the counties levying 1634 the surtax during the most recent distribution period. 1635 2. The department shall compute distribution factors for 1636 eligible counties once each quarter and make appropriate 1637 quarterly distributions. 1638 3. A county that fails to timely provide the information 1639 required by this section to the department authorizes the 1640 department, by such action, to use the best information 1641 available to it in distributing surtax revenues to the county. 1642 If this information is unavailable to the department, the 1643 department may partially or entirely disqualify the county from 1644 receiving surtax revenues under this paragraph. A county that 1645 fails to provide timely information waives its right to 1646 challenge the department’s determination of the county’s share, 1647 if any, of revenues provided under this paragraph. 1648(5)No discretionary sales surtax or increase or decrease1649in the rate of any discretionary sales surtax shall take effect1650on a date other than January 1. No discretionary sales surtax1651shall terminate on a day other than December 31.1652 (6) The governing body of any county levying a 1653 discretionary sales surtax shall enact an ordinance levying the 1654 surtax in accordance with the procedures described in s. 1655 125.66(2). 1656 (7)(a) Any adoption, repeal, or rate change of the surtax 1657 by the governing body of any county levying a discretionary 1658 sales surtax or the school board of any county levying the 1659 school capital outlay surtax authorized by s. 212.055(6) is 1660 effective on April 1. A county or school board adopting, 1661 repealing, or changing the rate of such surtax shall notify the 1662 department within 10 days after final adoption by ordinance or 1663 referendum of an adoption, repeal, imposition, termination, or 1664 rate change of the surtax, but no later than October 20 1665 immediately preceding such April 1November 16prior to the1666effective date. The notice must specify the time period during 1667 which the surtax will be in effect and the rate and must include 1668 a copy of the ordinance and such other information as the 1669 department requires by rule. Failure to timely provide such 1670 notification to the department shall result in the delay of the 1671 effective date for a period of 1 year. 1672 (b) In addition to the notification required by paragraph 1673 (a), the governing body of any county proposing to levy a 1674 discretionary sales surtax or the school board of any county 1675 proposing to levy the school capital outlay surtax authorized by 1676 s. 212.055(6) shall notify the department by October 1 if the 1677 referendum or consideration of the ordinance that would result 1678 in imposition, termination, or rate change of the surtax is 1679 scheduled to occur on or after October 1 of that year. Failure 1680 to timely provide such notification to the department shall 1681 result in the delay of the effective date for a period of 1 1682 year. 1683 (c) The department shall provide notice of the adoption, 1684 repeal, or rate change of the surtax to affected sellers by 1685 February 1 immediately preceding the April 1 effective date. 1686 (d) Notwithstanding the date set in an ordinance for the 1687 termination of a surtax, a surtax terminates only on March 31. A 1688 surtax imposed before January 1, 2011, for which an ordinance 1689 provides a different termination date, also terminates on the 1690 March 31 following the termination date established in the 1691 ordinance. 1692 (8) With respect to any motor vehicle or mobile home of a 1693 class or type which is required to be registered in this state, 1694 the tax due on a transaction occurring in the taxing county as 1695 herein provided shall be collected from the purchaser or user 1696 incident to the titling and registration of such property, 1697 irrespective of whether such titling or registration occurs in 1698 the taxing county. 1699 (9) The department may certify vendor databases and 1700 purchase, or otherwise make available, a database, or databases, 1701 singly or in combination, which describe boundary changes for 1702 all taxing jurisdictions, including a description of the change 1703 and the effective date of a boundary change; provide all sales 1704 and use tax rates by jurisdiction; assign to each five-digit and 1705 nine-digit zip code the proper rate and jurisdiction and apply 1706 the lowest combined rate imposed in the zip code area, if the 1707 area includes more than one tax rate in any level of taxing 1708 jurisdiction; and use address-based boundary database records 1709 for assigning taxing jurisdictions and associated tax rates. 1710 (a) A seller or certified service provider that collects 1711 and remits the state tax and any local tax imposed by this 1712 chapter shall be held harmless from any tax, interest, and 1713 penalties due solely as a result of relying on erroneous data on 1714 tax rates, boundaries, or taxing jurisdiction assignments 1715 provided by the state if the seller or certified service 1716 provider exercises due diligence in applying one or more of the 1717 following methods to determine the taxing jurisdiction and tax 1718 rate for a transaction: 1719 1. Employing an electronic database provided by the 1720 department under this subsection; or 1721 2. Employing a state-certified database. 1722 (b) If a seller or certified service provider is unable to 1723 determine the applicable rate and jurisdiction using an address 1724 based database record after exercising due diligence, the seller 1725 or certified service provider may apply the nine-digit zip code 1726 designation applicable to a purchaser. 1727 (c) If a nine-digit zip code designation is not available 1728 for a street address or if a seller or certified service 1729 provider is unable to determine the nine-digit zip code 1730 designation applicable to a purchase after exercising due 1731 diligence to determine the designation, the seller or certified 1732 service provider may apply the rate for the five-digit zip code 1733 area. 1734 (d) There is a rebuttable presumption that a seller or 1735 certified service provider has exercised due diligence if the 1736 seller or certified service provider has attempted to determine 1737 the tax rate and jurisdiction by using state-certified software 1738 that makes this assignment from the address and zip code 1739 information applicable to the purchase. 1740 (e) There is a rebuttable presumption that a seller or 1741 certified service provider has exercised due diligence if the 1742 seller has attempted to determine the nine-digit zip code 1743 designation by using state-certified software that makes this 1744 designation from the street address and the five-digit zip code 1745 applicable to a purchase. 1746 (f) If a seller or certified service provider does not use 1747 one of the methods specified in paragraph (a), the seller or 1748 certified service provider may be held liable to the department 1749 for tax, interest, and penalties that are due for charging and 1750 collecting the incorrect amount of tax. 1751 (10) A purchaser shall be held harmless from tax, interest, 1752 and penalties for having failed to pay the correct amount of 1753 sales or use tax due solely as a result of any of the following 1754 circumstances: 1755 (a) The seller or certified service provider relied on 1756 erroneous data on tax rates, boundaries, or taxing jurisdiction 1757 assignments provided by the department; 1758 (b) A purchaser holding a direct-pay permit relied on 1759 erroneous data on tax rates, boundaries, or taxing jurisdiction 1760 assignments provided by the department; or 1761 (c) A purchaser relied on erroneous data supplied in a 1762 database described in paragraph (9)(a). 1763 (11) A seller is not liable for failing to collect tax at 1764 the new tax rate if: 1765 (a) The new rate takes effect within 30 days after the new 1766 rate is enacted; 1767 (b) The seller collected the tax at the preceding rate; 1768 (c) The seller’s failure to collect the tax at the new rate 1769 does not extend beyond 30 days after the enactment of the new 1770 rate; and 1771 (d) The seller did not fraudulently fail to collect at the 1772 new rate or solicit purchasers based on the preceding rate. 1773 Section 8. Paragraph (c) of subsection (2) and subsections 1774 (3) and (5) of section 212.06, Florida Statutes, are amended, 1775 and subsection (17) is added to that section, to read: 1776 212.06 Sales, storage, use tax; collectible from dealers; 1777 “dealer” defined; dealers to collect from purchasers; 1778 legislative intent as to scope of tax.— 1779 (2) 1780 (c) The term “dealer” is further defined to mean every 1781 person, as used in this chapter, who sells at retail or who 1782 offers for sale at retail, or who has in his or her possession 1783 for sale at retail; or for use, consumption, or distribution; or 1784 for storage to be used or consumed in this state, tangible 1785 personal property as defined herein, including a retailer who1786transacts a mail order sale. 1787 (3)(a) Except as provided in paragraph (b), every dealer 1788 making sales, whether within or outside the state, of tangible 1789 personal property for distribution, storage, or use or other 1790 consumption, in this state, shall, at the time of making sales, 1791 collect the tax imposed by this chapter from the purchaser. 1792 (b)1. Notwithstanding subsection (17), a purchaser of 1793 direct mail which is not a holder of a direct-pay permit shall 1794 provide to the seller in conjunction with the purchase a direct 1795 mail form or information to show the jurisdictions to which the 1796 direct mail is delivered to recipients. Upon receipt of the 1797 direct-mail form, the seller is relieved of all obligations to 1798 collect, pay, or remit the applicable tax, and the purchaser is 1799 obligated to pay or remit the applicable tax on a direct-pay 1800 basis. A direct-mail form remains in effect for all future sales 1801 of direct mail by the seller to the purchaser until it is 1802 revoked in writing. 1803 2. Upon receipt of information from the purchaser showing 1804 the jurisdictions to which the direct mail is delivered to 1805 recipients, the seller shall collect the tax according to the 1806 delivery information provided by the purchaser. In the absence 1807 of bad faith, the seller is relieved of any further obligation 1808 to collect tax on any transaction for which the seller has 1809 collected tax pursuant to the delivery information provided by 1810 the purchaser. 1811 3. If the purchaser of direct mail does not have a direct 1812 pay permit and does not provide the seller with a direct-mail 1813 form or delivery information as required by subparagraph 1., the 1814 seller shall collect the tax according to subparagraph (17)(d)5. 1815 This paragraph does not limit a purchaser’s obligation to remit 1816 sales or use tax to any state to which the direct mail is 1817 delivered. 1818 4. If a purchaser of direct mail provides the seller with 1819 documentation of direct-pay authority, the purchaser is not 1820 required to provide a direct-mail form or delivery information 1821 to the seller.A purchaser of printed materials shall have sole1822responsibility for the taxes imposed by this chapter on those1823materials when the printer of the materials delivers them to the1824United States Postal Service for mailing to persons other than1825the purchaser located within and outside this state. Printers of1826materials delivered by mail to persons other than the purchaser1827located within and outside this state shall have no obligation1828or responsibility for the payment or collection of any taxes1829imposed under this chapter on those materials. However, printers1830are obligated to collect the taxes imposed by this chapter on1831printed materials when all, or substantially all, of the1832materials will be mailed to persons located within this state.1833For purposes of the printer’s tax collection obligation, there1834is a rebuttable presumption that all materials printed at a1835facility are mailed to persons located within the same state as1836that in which the facility is located. A certificate provided by1837the purchaser to the printer concerning the delivery of the1838printed materials for that purchase or all purchases shall be1839sufficient for purposes of rebutting the presumption created1840herein.1841 5.2.The Department of Revenue is authorized to adopt rules 1842 and forms to implement the provisions of this paragraph. 1843 (5)(a)1.Except as provided in subparagraph 2.,It is not1844the intention ofThis chapter does nottolevy a tax upon 1845 tangible personal property imported, produced, or manufactured 1846 in this state for export if, provided that tangible personal1847property may not be considered as being imported, produced, or1848manufactured for export unlessthe importer, producer, or 1849 manufacturer: 1850 1. Delivers the tangible personal propertysameto a 1851 licensed exporter for exporting or to a common carrier for 1852 shipment outside the state or mails the same by United States 1853 mail to a destination outside the state;or, in the case of1854aircraft being exported under their own power to a destination1855outside the continental limits of the United States, by1856submission1857 2. Submits to the departmentofa duly signed and validated 1858 United States customs declaration,showing the departure of an 1859theaircraft from the continental United States and; and further1860with respect to aircraft,the canceled United States registry of 1861 thesaidaircraft for an aircraft that is exported under its own 1862 power to a destination outside of the continental United States; 1863orin the case of1864 3. Submits documentation as required by rule to the 1865 department showing the departure of an aircraft of foreign 1866 registry from the continental United States on which parts and 1867 equipment have been installedon aircraft of foreign registry,1868by submission to the department of documentation, the extent of1869which shall be provided by rule, showing the departure of the1870aircraft from the continental United States; ornor is it the1871intention of this chapter to levy a tax on any sale which1872 4. The state is prohibited from taxing the sale under the 1873 Constitution or laws of the United States. 1874 1875 Every retail sale made to a person physically present at the 1876 time of sale shall be presumed to have been delivered in this 1877 state. 18782.a.Notwithstanding subparagraph 1., a tax is levied on1879each sale of tangible personal property to be transported to a1880cooperating state as defined in sub-subparagraph c., at the rate1881specified in sub-subparagraph d. However, a Florida dealer will1882be relieved from the requirements of collecting taxes pursuant1883to this subparagraph if the Florida dealer obtains from the1884purchaser an affidavit setting forth the purchaser’s name,1885address, state taxpayer identification number, and a statement1886that the purchaser is aware of his or her state’s use tax laws,1887is a registered dealer in Florida or another state, or is1888purchasing the tangible personal property for resale or is1889otherwise not required to pay the tax on the transaction. The1890department may, by rule, provide a form to be used for the1891purposes set forth herein.1892b.For purposes of this subparagraph, “a cooperating state”1893is one determined by the executive director of the department to1894cooperate satisfactorily with this state in collecting taxes on1895mail order sales. No state shall be so determined unless it1896meets all the following minimum requirements:1897(I)It levies and collects taxes on mail order sales of1898property transported from that state to persons in this state,1899as described in s.212.0596, upon request of the department.1900(II)The tax so collected shall be at the rate specified in1901s.212.05, not including any local option or tourist or1902convention development taxes collected pursuant to s.125.01041903or this chapter.1904(III)Such state agrees to remit to the department all1905taxes so collected no later than 30 days from the last day of1906the calendar quarter following their collection.1907(IV)Such state authorizes the department to audit dealers1908within its jurisdiction who make mail order sales that are the1909subject of s.212.0596, or makes arrangements deemed adequate by1910the department for auditing them with its own personnel.1911(V)Such state agrees to provide to the department records1912obtained by it from retailers or dealers in such state showing1913delivery of tangible personal property into this state upon1914which no sales or use tax has been paid in a manner similar to1915that provided in sub-subparagraph g.1916c.For purposes of this subparagraph, “sales of tangible1917personal property to be transported to a cooperating state”1918means mail order sales to a person who is in the cooperating1919state at the time the order is executed, from a dealer who1920receives that order in this state.1921d.The tax levied by sub-subparagraph a. shall be at the1922rate at which such a sale would have been taxed pursuant to the1923cooperating state’s tax laws if consummated in the cooperating1924state by a dealer and a purchaser, both of whom were physically1925present in that state at the time of the sale.1926e.The tax levied by sub-subparagraph a., when collected,1927shall be held in the State Treasury in trust for the benefit of1928the cooperating state and shall be paid to it at a time agreed1929upon between the department, acting for this state, and the1930cooperating state or the department or agency designated by it1931to act for it; however, such payment shall in no event be made1932later than 30 days from the last day of the calendar quarter1933after the tax was collected. Funds held in trust for the benefit1934of a cooperating state shall not be subject to the service1935charges imposed by s.215.20.1936f.The department is authorized to perform such acts and to1937provide such cooperation to a cooperating state with reference1938to the tax levied by sub-subparagraph a. as is required of the1939cooperating state by sub-subparagraph b.1940g.In furtherance of this act, dealers selling tangible1941personal property for delivery in another state shall make1942available to the department, upon request of the department,1943records of all tangible personal property so sold. Such records1944shall include a description of the property, the name and1945address of the purchaser, the name and address of the person to1946whom the property was sent, the purchase price of the property,1947information regarding whether sales tax was paid in this state1948on the purchase price, and such other information as the1949department may by rule prescribe.1950 (b)1. Notwithstanding the provisions of paragraph (a), it 1951 is not the intention of this chapter to levy a tax on the sale 1952 of tangible personal property to a nonresident dealer who does 1953 not hold a Florida sales tax registration, provided such 1954 nonresident dealer furnishes the seller a statement declaring 1955 that the tangible personal property will be transported outside 1956 this state by the nonresident dealer for resale and for no other 1957 purpose. The statement shall include, but not be limited to, the 1958 nonresident dealer’s name, address, applicable passport or visa 1959 number, arrival-departure card number, and evidence of authority 1960 to do business in the nonresident dealer’s home state or 1961 country, such as his or her business name and address, 1962 occupational license number, if applicable, or any other 1963 suitable requirement. The statement shall be signed by the 1964 nonresident dealer and shall include the following sentence: 1965 “Under penalties of perjury, I declare that I have read the 1966 foregoing, and the facts alleged are true to the best of my 1967 knowledge and belief.” 1968 2. The burden of proof of subparagraph 1. rests with the 1969 seller, who must retain the proper documentation to support the 1970 exempt sale. The exempt transaction is subject to verification 1971 by the department. 1972 (c) Notwithstanding the provisions of paragraph (a), it is 1973 not the intention of this chapter to levy a tax on the sale by a 1974 printer to a nonresident print purchaser of material printed by 1975 that printer for that nonresident print purchaser when the print 1976 purchaser does not furnish the printer a resale certificate 1977 containing a sales tax registration number but does furnish to 1978 the printer a statement declaring that such material will be 1979 resold by the nonresident print purchaser. 1980 (17) This subsection shall be used to determine the 1981 location where a transaction occurs for purposes of applying the 1982 tax imposed by this chapter. 1983 (a) For purposes of this subsection, the terms “receive” 1984 and “receipt” mean: 1985 1. Taking possession of tangible personal property; 1986 2. Making first use of services; or 1987 3. Taking possession or making first use of digital goods, 1988 whichever occurs first. 1989 1990 The terms do not include possession by a shipping company on 1991 behalf of the purchaser. 1992 (b) For purposes of this subsection, the term “product” 1993 means tangible personal property, a digital good, or a service. 1994 (c) This section does not apply to the sales or use taxes 1995 levied on: 1996 1. The retail sale or transfer of a boat, modular home, 1997 manufactured home, or mobile home. 1998 2. The retail sale, excluding a lease or rental, of a motor 1999 vehicle or aircraft that does not qualify as transportation 2000 equipment, as defined in paragraph (g). The lease or rental of 2001 these items shall be deemed to have occurred in accordance with 2002 paragraph (f). 2003 3. The retail sale of tangible personal property by a 2004 florist. 2005 2006 Such retail sales are deemed to take place at the location 2007 determined under s. 212.054(4). 2008 (d) The retail sale of a product, excluding a lease or 2009 rental, shall be deemed to take place: 2010 1. When the product is received by the purchaser at a 2011 business location of the seller, at that business location; 2012 2. When the product is not received by the purchaser at a 2013 business location of the seller, at the location where receipt 2014 by the purchaser, or the purchaser’s donee, designated as such 2015 by the purchaser, including the location indicated by 2016 instructions for delivery to the purchaser or donee, known to 2017 the seller; 2018 3. When subparagraphs 1. and 2. do not apply, at the 2019 location indicated by an address for the purchaser which is 2020 available from the business records of the seller which are 2021 maintained in the ordinary course of the seller’s business, if 2022 use of this address does not constitute bad faith; 2023 4. When subparagraphs 1., 2., and 3. do not apply, at the 2024 location indicated by an address for the purchaser obtained 2025 during the consummation of the sale, including the address of a 2026 purchaser’s payment instrument, if no other address is 2027 available, if use of this address does not constitute bad faith; 2028 or 2029 5. When subparagraphs 1., 2., 3., and 4. do not apply, 2030 including when the seller is without sufficient information to 2031 apply the previous paragraphs, the address from which tangible 2032 personal property was shipped, from which the digital good or 2033 the computer software delivered electronically was first 2034 available for transmission by the seller, or from which the 2035 service was provided, disregarding any location that merely 2036 provided the digital transfer of the product sold. 2037 (e) The lease or rental of tangible personal property, 2038 other than property identified in paragraphs (f) and (g), shall 2039 be deemed to have occurred as follows: 2040 1. For a lease or rental that requires recurring periodic 2041 payments, the first periodic payment is deemed to take place in 2042 accordance with paragraph (d), notwithstanding the exclusion of 2043 lease or rental in paragraph (d). Subsequent periodic payments 2044 are deemed to have occurred at the primary property location for 2045 each period covered by the payment. The primary property 2046 location is determined by an address for the property provided 2047 by the lessee which is available to the lessor from its records 2048 maintained in the ordinary course of business, if use of this 2049 address does not constitute bad faith. The property location is 2050 not altered by intermittent use of the property at different 2051 locations, such as use of business property that accompanies 2052 employees on business trips and service calls. 2053 2. For a lease or rental that does not require recurring 2054 periodic payments, the payment is deemed to take place in 2055 accordance with paragraph (d), notwithstanding the exclusion of 2056 a lease or rental in paragraph (d). 2057 3. This paragraph does not affect the imposition or 2058 computation of sales or use tax on leases or rentals based on a 2059 lump sum or accelerated basis or on the acquisition of property 2060 for lease. 2061 (f) The lease or rental of a motor vehicle or aircraft that 2062 does not qualify as transportation equipment, as defined in 2063 paragraph (g), shall be sourced as follows: 2064 1. For a lease or rental that requires recurring periodic 2065 payments, each periodic payment is deemed to take place at the 2066 primary property location. The primary property location shall 2067 be determined by an address for the property provided by the 2068 lessee which is available to the lessor from its records 2069 maintained in the ordinary course of business, if use of this 2070 address does not constitute bad faith. This location may not be 2071 altered by intermittent use at different locations. 2072 2. For a lease or rental that does not require recurring 2073 periodic payments, the payment is deemed to take place in 2074 accordance with paragraph (d), notwithstanding the exclusion of 2075 a lease or rental in paragraph (d). 2076 3. This paragraph does not affect the imposition or 2077 computation of sales or use tax on leases or rentals based on a 2078 lump sum or accelerated basis or on the acquisition of property 2079 for lease. 2080 (g) The retail sale, including a lease or rental, of 2081 transportation equipment shall be deemed to take place in 2082 accordance with paragraph (d), notwithstanding the exclusion of 2083 a lease or rental in paragraph (d). The term “transportation 2084 equipment” means: 2085 1. Locomotives and rail cars that are used for the carriage 2086 of persons or property in interstate commerce; 2087 2. Trucks and truck tractors with a Gross Vehicle Weight 2088 Rating (GVWR) of 10,001 pounds or greater, trailers, 2089 semitrailers, or passenger buses that are registered through the 2090 International Registration Plan and operated under authority of 2091 a carrier authorized and certificated by the United States 2092 Department of Transportation or another federal authority to 2093 engage in the carriage of persons or property in interstate 2094 commerce; 2095 3. Aircraft that are operated by air carriers authorized 2096 and certificated by the United States Department of 2097 Transportation or another federal or a foreign authority to 2098 engage in the carriage of persons or property in interstate or 2099 foreign commerce; or 2100 4. Containers designed for use on and component parts 2101 attached or secured on the items set forth in subparagraphs 1. 2102 through 3. 2103 Section 9. Paragraph (c) of subsection (1) of section 2104 212.07, Florida Statutes, is amended, and subsection (10) is 2105 added that section, to read: 2106 212.07 Sales, storage, use tax; tax added to purchase 2107 price; dealer not to absorb; liability of purchasers who cannot 2108 prove payment of the tax; penalties; general exemptions.— 2109 (1) 2110 (c) Unless the purchaser of tangible personal property that 2111 is incorporated into tangible personal property manufactured, 2112 produced, compounded, processed, or fabricated for one’s own use 2113 and subject to the tax imposed under s. 212.06(1)(b) or is 2114 purchased for export under s. 212.06(5)(a)s.212.06(5)(a)1.2115 extends a certificate in compliance with the rules of the 2116 department, the dealer shall himself or herself be liable for 2117 and pay the tax. 2118 (10)(a) The executive director is authorized to maintain 2119 and publish a taxability matrix in a downloadable format that 2120 has been approved by the governing board of the Streamlined 2121 Sales and Use Tax Agreement. 2122 (b) The state shall provide notice of changes to the 2123 taxability of the products or services listed in the taxability 2124 matrix. 2125 (c) A seller or certified service provider who collects and 2126 remits the state and local tax imposed by this chapter shall be 2127 held harmless from tax, interest, and penalties for having 2128 charged and collected the incorrect amount of sales or use tax 2129 due solely as a result of relying on erroneous data provided by 2130 the state in the taxability matrix. 2131 (d) A purchaser shall be held harmless from penalties for 2132 having failed to pay the correct amount of sales or use tax due 2133 solely as a result of any of the following circumstances: 2134 1. The seller or certified service provider relied on 2135 erroneous data provided by the state in the taxability matrix 2136 completed by the state; 2137 2. A purchaser relied on erroneous data provided by the 2138 state in the taxability matrix completed by the state; or 2139 3. A purchaser holding a direct-pay permit relied on 2140 erroneous data provided by the state in the taxability matrix 2141 completed by the state. 2142 (e) A purchaser shall be held harmless from tax and 2143 interest for having failed to pay the correct amount of sales or 2144 use tax due solely as a result of the state’s erroneous 2145 classification in the taxability matrix of terms included in the 2146 library of definitions as “taxable” or “exempt,” “included in 2147 sales price” or “excluded from sales price,” or “included in the 2148 definition” or “excluded from the definition.” 2149 Section 10. Subsections (1) and (2) and paragraphs (b) and 2150 (c) of subsection (17) of section 212.08, Florida Statutes, are 2151 amended to read: 2152 212.08 Sales, rental, use, consumption, distribution, and 2153 storage tax; specified exemptions.—The sale at retail, the 2154 rental, the use, the consumption, the distribution, and the 2155 storage to be used or consumed in this state of the following 2156 are hereby specifically exempt from the tax imposed by this 2157 chapter. 2158 (1) EXEMPTIONS; GENERAL GROCERIES.— 2159 (a) Food and food ingredientsproductsfor human 2160 consumption are exempt from the tax imposed by this chapter. 2161 (b) For the purpose of this chapter, as used in this 2162 subsection, the term “food and food ingredientsproducts” means 2163 substances, whether in liquid, concentrated, solid, frozen, 2164 dried, or dehydrated form, which are sold for ingestion or 2165 chewing by humans and are consumed for their taste or 2166 nutritional valueedible commodities, whether processed, cooked,2167raw, canned, or in any other form, which are generally regarded2168as food. This includes, but is not limited to, all of the 2169 following: 21701.Cereals and cereal products, baked goods, oleomargarine,2171meat and meat products, fish and seafood products, frozen foods2172and dinners, poultry, eggs and egg products, vegetables and2173vegetable products, fruit and fruit products, spices, salt,2174sugar and sugar products, milk and dairy products, and products2175intended to be mixed with milk.21762.Natural fruit or vegetable juices or their concentrates2177or reconstituted natural concentrated fruit or vegetable juices,2178whether frozen or unfrozen, dehydrated, powdered, granulated,2179sweetened or unsweetened, seasoned with salt or spice, or2180unseasoned; coffee, coffee substitutes, or cocoa; and tea,2181unless it is sold in a liquid form.2182 1.3.Bakery products sold by bakeries, pastry shops, or 2183 like establishments, if sold without eating utensils. For 2184 purposes of this subparagraph, bakery products include bread, 2185 rolls, buns, biscuits, bagels, croissants, pastries, doughnuts, 2186 danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and 2187 tortillasthat do not have eating facilities. 2188 2. Dietary supplements. The term “dietary supplements” 2189 means any product, other than tobacco, intended to supplement 2190 the diet which contains one or more of the following dietary 2191 ingredients: a vitamin; a mineral; an herb or other botanical; 2192 an amino acid; a dietary substance for use by humans to 2193 supplement the diet by increasing the total dietary intake; or a 2194 concentrate, metabolite, constituent, extract, or combination of 2195 any ingredient described in this subparagraph which is intended 2196 for ingestion in tablet, capsule, powder, softgel, gelcap, or 2197 liquid form or, if not intended for ingestion in such a form, is 2198 not represented as conventional food and is not represented for 2199 use as a sole item of a meal or of the diet, and which is 2200 required to be labeled as a dietary supplement, identifiable by 2201 the supplemental facts panel found on the label and as required 2202 pursuant to 21 C.F.R. s. 101.36. 2203 (c) The exemption provided by this subsection does not 2204 apply: 22051.When the food products are sold as meals for consumption2206on or off the premises of the dealer.22072.When the food products are furnished, prepared, or2208served for consumption at tables, chairs, or counters or from2209trays, glasses, dishes, or other tableware, whether provided by2210the dealer or by a person with whom the dealer contracts to2211furnish, prepare, or serve food products to others.22123.When the food products are ordinarily sold for immediate2213consumption on the seller’s premises or near a location at which2214parking facilities are provided primarily for the use of patrons2215in consuming the products purchased at the location, even though2216such products are sold on a “take out” or “to go” order and are2217actually packaged or wrapped and taken from the premises of the2218dealer.22194.To sandwiches sold ready for immediate consumption on or2220off the seller’s premises.22215.When the food products are sold ready for immediate2222consumption within a place, the entrance to which is subject to2223an admission charge.2224 1.6.To food and food ingredients sold as prepared food. 2225 The term “prepared food” means: 2226 a. Food sold in a heated state or heated by the seller; 2227 b. Two or more food ingredients mixed or combined by the 2228 seller for sale as a single item; or 2229 c. Food sold with eating utensils provided by the seller, 2230 including plates, knives, forks, spoons, glasses, cups, napkins, 2231 or straws. A plate does not include a container or packaging 2232 used to transport food. Prepared food does not include food that 2233 is only cut, repackaged, or pasteurized by the seller, eggs, 2234 fish, meat, poultry, and foods containing these raw animal foods 2235 requiring cooking by the consumer as recommended by the Food and 2236 Drug Administration in chapter 3, part 4011 of its food code so 2237 as to prevent food-borne illness.When thefood products are2238sold as hot prepared food products.2239 2.7.To soft drinks, which include, but are not limited to,2240any nonalcoholic beverage, any preparation or beverage commonly2241referred to as a “soft drink,” or any noncarbonated drink made2242from milk derivatives or tea, when sold in cans or similar2243containers. The term “soft drinks” means nonalcoholic beverages 2244 that contain natural or artificial sweeteners. Soft drinks do 2245 not include beverages that contain milk or milk products, soy, 2246 rice, or similar milk substitutes, or greater than 50 percent of 2247 vegetable or fruit juice by volume. 22488.To ice cream, frozen yogurt, and similar frozen dairy or2249nondairy products in cones, small cups, or pints, popsicles,2250frozen fruit bars, or other novelty items, whether or not sold2251separately.22529.To food prepared, whether on or off the premises, and2253sold for immediate consumption. This does not apply to food2254prepared off the premises and sold in the original sealed2255container, or the slicing of products into smaller portions.2256 3.10.When the food and food ingredientsproductsare sold 2257 through a vending machine, pushcart, motor vehicle, or any other2258form of vehicle. 2259 4.11.To candy and any similar product regarded as candy or 2260 confection, based on its normal use, as indicated on the label2261or advertising thereof. The term “candy” means a preparation of 2262 sugar, honey, or other natural or artificial sweeteners in 2263 combination with chocolate, fruits, nuts, or other ingredients 2264 or flavorings in the form of bars, drops, or pieces. Candy does 2265 not include any preparation that contains flour and does not 2266 require refrigeration. 2267 5. To tobacco. 226812.To bakery products sold by bakeries, pastry shops, or2269like establishments that have eating facilities, except when2270sold for consumption off the seller’s premises.227113.When food products are served, prepared, or sold in or2272by restaurants, lunch counters, cafeterias, hotels, taverns, or2273other like places of business.2274(d)As used in this subsection, the term:22751.“For consumption off the seller’s premises” means that2276the food or drink is intended by the customer to be consumed at2277a place away from the dealer’s premises.22782.“For consumption on the seller’s premises” means that2279the food or drink sold may be immediately consumed on the2280premises where the dealer conducts his or her business. In2281determining whether an item of food is sold for immediate2282consumption, there shall be considered the customary consumption2283practices prevailing at the selling facility.22843.“Premises” shall be construed broadly, and means, but is2285not limited to, the lobby, aisle, or auditorium of a theater;2286the seating, aisle, or parking area of an arena, rink, or2287stadium; or the parking area of a drive-in or outdoor theater.2288The premises of a caterer with respect to catered meals or2289beverages shall be the place where such meals or beverages are2290served.22914.“Hot prepared food products” means those products,2292items, or components which have been prepared for sale in a2293heated condition and which are sold at any temperature that is2294higher than the air temperature of the room or place where they2295are sold. “Hot prepared food products,” for the purposes of this2296subsection, includes a combination of hot and cold food items or2297components where a single price has been established for the2298combination and the food products are sold in such combination,2299such as a hot meal, a hot specialty dish or serving, or a hot2300sandwich or hot pizza, including cold components or side items.2301 (d)(e)1. Food or drinks not exempt under paragraphs (a), 2302 (b), and (c), and (d)shall be exempt, notwithstanding those 2303 paragraphs, when purchased with food coupons or Special 2304 Supplemental Food Program for Women, Infants, and Children 2305 vouchers issued under authority of federal law. 2306 2. This paragraph is effective only while federal law 2307 prohibits a state’s participation in the federal food coupon 2308 program or Special Supplemental Food Program for Women, Infants, 2309 and Children if there is an official determination that state or 2310 local sales taxes are collected within that state on purchases 2311 of food or drinks with such coupons. 2312 3. This paragraph doesshallnot apply to any food or 2313 drinks on which federal law permitsshall permitsales taxes 2314 without penalty, such as termination of the state’s 2315 participation. 2316 (e) Dietary supplements that are sold as prepared food are 2317 not exempt. 2318 (2) EXEMPTIONS; MEDICAL.— 2319 (a) There shall be exempt from the tax imposed by this 2320 chapter: 2321 1. Drugs. 2322 2. Durable medical equipment, mobility-enhancing equipment, 2323 or prosthetic devicesany medical products and supplies or2324medicinedispensed according to an individual prescription or 2325 prescriptions.written by a prescriber authorized by law to2326prescribe medicinal drugs;2327 3. Hypodermic needles.;hypodermic syringes;2328 4. Chemical compounds and test kits used for the diagnosis 2329 or treatment ofhumandisease, illness, or injury and intended 2330 for one-time use.;2331 5. Over-the-counter drugsand common household remedies2332recommended and generally sold for internal or external use in2333the cure, mitigation, treatment, or prevention of illness or2334disease in human beings, but not including grooming and hygiene 2335 products. 2336 6. Band-aids, gauze, bandages, and adhesive tape. 2337 7. Funerals. However, tangible personal property used by 2338 funeral directors in their business is taxable.cosmetics or2339toilet articles, notwithstanding the presence of medicinal2340ingredients therein, according to a list prescribed and approved2341by the Department of Health, which list shall be certified to2342the Department of Revenue from time to time and included in the2343rules promulgated by the Department of Revenue. There shall also2344be exempt from the tax imposed by this chapter artificial eyes2345and limbs; orthopedic shoes; prescription eyeglasses and items2346incidental thereto or which become a part thereof; dentures;2347hearing aids; crutches; prosthetic and orthopedic appliances;2348and funerals. In addition, any2349 8. Items intended for one-time use which transfer essential 2350 optical characteristics to contact lenses.shall be exempt from2351the tax imposed by this chapter;However, this exemption applies 2352shall apply onlyafter $100,000 of the tax imposed by this 2353 chapter on such items has been paid in any calendar year by a 2354 taxpayer who claims the exemption in such year.Funeral2355directors shall pay tax on all tangible personal property used2356by them in their business.2357 (b) For the purposes of this subsection, the term: 2358 1. “Drug” means a compound, substance, or preparation, and 2359 any component of a compound, substance, or preparation, other 2360 than food and food ingredients, dietary supplements, and 2361 alcoholic beverages, which is: 2362 a. Recognized in the official United States Pharmacopoeia, 2363 official Homeopathic Pharmacopoeia of the United States, or 2364 official National Formulary, or the supplement to any of them; 2365 b. Intended for use in the diagnosis, cure, mitigation, 2366 treatment, or prevention of disease; or 2367 c. Intended to affect the structure or any function of the 2368 body. 2369 2. “Durable medical equipment” means equipment, including 2370 repair and replacement parts to such equipment, but excluding 2371 mobility-enhancing equipment, which can withstand repeated use, 2372 is primarily and customarily used to serve a medical purpose, 2373 generally is not useful to a person in the absence of illness or 2374 injury, and is not worn on or in the body. 2375 3. “Mobility-enhancing equipment” means equipment, 2376 including repair and replacement parts to such equipment, but 2377 excluding durable medical equipment, which: 2378 a. Is primarily and customarily used to provide or increase 2379 the ability to move from one place to another and which is 2380 appropriate for use in a home or a motor vehicle. 2381 b. Is not generally used by persons with normal mobility. 2382 c. Does not include any motor vehicle or any equipment on a 2383 motor vehicle normally provided by a motor vehicle manufacturer. 2384 4. “Prosthetic device” means a replacement, corrective, or 2385 supportive device, including repair or replacement parts to such 2386 equipment, which is worn on or in the body to: 2387 a. Artificially replace a missing portion of the body; 2388 b. Prevent or correct physical deformity or malfunction; or 2389 c. Support a weak or deformed portion of the body. 2390 5. “Grooming and hygiene products” mean soaps and cleaning 2391 solutions, shampoo, toothpaste, mouthwash, antiperspirants, and 2392 suntan lotions and screens, regardless of whether the items meet 2393 the definition of an over-the-counter drug. 2394 6. “Over-the-counter drug” means a drug the packaging for 2395 which contains a label that identifies the product as a drug as 2396 required by 21 C.F.R. s. 201.66. The over-the-counter drug label 2397 includes a drug-facts panel or a statement of the active 2398 ingredients, with a list of those ingredients contained in the 2399 compound, substance, or preparation.“Prosthetic and orthopedic2400appliances” means any apparatus, instrument, device, or2401equipment used to replace or substitute for any missing part of2402the body, to alleviate the malfunction of any part of the body,2403or to assist any disabled person in leading a normal life by2404facilitating such person’s mobility. Such apparatus, instrument,2405device, or equipment shall be exempted according to an2406individual prescription or prescriptions written by a physician2407licensed under chapter 458, chapter 459, chapter 460, chapter2408461, or chapter 466, or according to a list prescribed and2409approved by the Department of Health, which list shall be2410certified to the Department of Revenue from time to time and2411included in the rules promulgated by the Department of Revenue.24122.“Cosmetics” means articles intended to be rubbed,2413poured, sprinkled, or sprayed on, introduced into, or otherwise2414applied to the human body for cleansing, beautifying, promoting2415attractiveness, or altering the appearance and also means2416articles intended for use as a compound of any such articles,2417including, but not limited to, cold creams, suntan lotions,2418makeup, and body lotions.24193.“Toilet articles” means any article advertised or held2420out for sale for grooming purposes and those articles that are2421customarily used for grooming purposes, regardless of the name2422by which they may be known, including, but not limited to, soap,2423toothpaste, hair spray, shaving products, colognes, perfumes,2424shampoo, deodorant, and mouthwash.2425 7.4.“Prescription” means an order, formula, or recipe 2426 issued in any form of oral, written, electronic, or other means 2427 of transmission by a practitioner licensed under chapter 458, 2428 chapter 459, chapter 460, chapter 461, or chapter 466. The term 2429 also includes an orally transmitted order by the lawfully 2430 designated agent of such practitioner. The term also includes an 2431 order written or transmitted by a practitioner licensed to 2432 practice in a jurisdiction other than this state, but only if 2433 the pharmacist called upon to dispense the order determines, in 2434 the exercise of his or her professional judgment, that the order 2435 is valid and necessary for the treatment of a chronic or 2436 recurrent illness.includes any order for drugs or medicinal2437supplies written or transmitted by any means of communication by2438a duly licensed practitioner authorized by the laws of the state2439to prescribe such drugs or medicinal supplies and intended to be2440dispensed by a pharmacist. The term also includes an orally2441transmitted order by the lawfully designated agent of such2442practitioner. The term also includes an order written or2443transmitted by a practitioner licensed to practice in a2444jurisdiction other than this state, but only if the pharmacist2445called upon to dispense such order determines, in the exercise2446of his or her professional judgment, that the order is valid and2447necessary for the treatment of a chronic or recurrent illness.2448The term also includes a pharmacist’s order for a product2449selected from the formulary created pursuant to s.465.186. A2450prescription may be retained in written form, or the pharmacist2451may cause it to be recorded in a data processing system,2452provided that such order can be produced in printed form upon2453lawful request.2454 (c) Chlorine isshallnotbeexempt from the tax imposed by 2455 this chapter when used for the treatment of water in swimming 2456 pools. 2457(d)Lithotripters are exempt.2458 (d)(e)Human organs are exempt. 2459(f)Sales of drugs to or by physicians, dentists,2460veterinarians, and hospitals in connection with medical2461treatment are exempt.2462(g)Medical products and supplies used in the cure,2463mitigation, alleviation, prevention, or treatment of injury,2464disease, or incapacity which are temporarily or permanently2465incorporated into a patient or client by a practitioner of the2466healing arts licensed in the state are exempt.2467(h)The purchase by a veterinarian of commonly recognized2468substances possessing curative or remedial properties which are2469ordered and dispensed as treatment for a diagnosed health2470disorder by or on the prescription of a duly licensed2471veterinarian, and which are applied to or consumed by animals2472for alleviation of pain or the cure or prevention of sickness,2473disease, or suffering are exempt. Also exempt are the purchase2474by a veterinarian of antiseptics, absorbent cotton, gauze for2475bandages, lotions, vitamins, and worm remedies.2476(i)X-ray opaques, also known as opaque drugs and2477radiopaque, such as the various opaque dyes and barium sulphate,2478when used in connection with medical X rays for treatment of2479bodies of humans and animals, are exempt.2480 (e)(j)Parts, special attachments, special lettering, and 2481 other like items that are added to or attached to tangible 2482 personal property so that a handicapped person can use them are 2483 exempt when such items are purchased by a person pursuant to an 2484 individual prescription. 2485 (f)(k)This subsection shall be strictly construed and 2486 enforced. 2487 (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.— 2488 (b) As used in this subsection, the term “overhead 2489 materials” means all tangible personal property, other than 2490 qualifying property as defined in s. 212.02(33)(a)s.2491212.02(14)(a)and electricity, which is used or consumed in the 2492 performance of a qualifying contract, title to which property 2493 vests in or passes to the government under the contract. 2494 (c) As used in this subsection and in s. 212.02(33)(a)s.2495212.02(14)(a), the term “qualifying contract” means a contract 2496 with the United States Department of Defense or the National 2497 Aeronautics and Space Administration, or a subcontract 2498 thereunder, but does not include a contract or subcontract for 2499 the repair, alteration, improvement, or construction of real 2500 property, except to the extent that purchases under such a 2501 contract would otherwise be exempt from the tax imposed by this 2502 chapter. 2503 Section 11. Section 212.094, Florida Statutes, is created 2504 to read: 2505 212.094 Purchaser requests for refunds from dealers.— 2506 (1) If a purchaser seeks from a dealer a refund of or 2507 credit against a tax collected under this chapter by that 2508 dealer, the purchaser shall submit a written request for the 2509 refund or credit to the dealer in accordance with this section. 2510 The request must contain all the information necessary for the 2511 dealer to determine the validity of the purchaser’s request. 2512 (2) The purchaser may not take any other action against the 2513 dealer with respect to the requested refund or credit until the 2514 dealer has had 60 days following receipt of a completed request 2515 in which to respond. 2516 (3) This section does not affect a person’s standing to 2517 claim a refund. 2518 (4) This section does not apply to refunds resulting from 2519 merchandise returned by a customer to a dealer. 2520 Section 12. Section 212.12, Florida Statutes, is amended to 2521 read: 2522 212.12 Dealer’s credit for collecting tax; penalties for 2523 noncompliance; powers of Department of Revenue in dealing with 2524 delinquents;brackets applicable to taxable transactions;2525 records required.— 2526 (1) Notwithstanding any other provision of law and for the 2527 purpose of compensating persons granting licenses for and the 2528 lessors of real and personal property taxed hereunder, for the 2529 purpose of compensating dealers in tangible personal property, 2530 for the purpose of compensating dealers providing communication 2531 services and taxable services, for the purpose of compensating 2532 owners of places where admissions are collected, and for the 2533 purpose of compensating remitters of any taxes or fees reported 2534 on the same documents utilized for the sales and use tax, as 2535 compensation for the keeping of prescribed records, filing 2536 timely tax returns, and the proper accounting and remitting of 2537 taxes by them, such seller, person, lessor, dealer, owner, and 2538 remitter(except dealers who make mail order sales)shall be 2539 allowed 2.5 percent of the amount of the tax due and accounted 2540 for and remitted to the department, in the form of a deduction 2541 in submitting his or her report and paying the amount due by him 2542 or her; the department shall allow such deduction of 2.5 percent 2543 of the amount of the tax to the person paying the same for 2544 remitting the tax and making of tax returns in the manner herein 2545 provided, for paying the amount due to be paid by him or her, 2546 and as further compensation to dealers in tangible personal 2547 property for the keeping of prescribed records and for 2548 collection of taxes and remitting the same. However, if the 2549 amount of the tax due and remitted to the department for the 2550 reporting period exceeds $1,200, no allowance shall be allowed 2551 for all amounts in excess of $1,200.The executive director of2552the department is authorized to negotiate a collection2553allowance, pursuant to rules promulgated by the department, with2554a dealer who makes mail order sales. The rules of the department2555shall provide guidelines for establishing the collection2556allowance based upon the dealer’s estimated costs of collecting2557the tax, the volume and value of the dealer’s mail order sales2558to purchasers in this state, and the administrative and legal2559costs and likelihood of achieving collection of the tax absent2560the cooperation of the dealer. However, in no event shall the2561collection allowance negotiated by the executive director exceed256210 percent of the tax remitted for a reporting period.2563 (a) The Department of Revenue may deny the collection 2564 allowance if a taxpayer files an incomplete return or if the 2565 required tax return or tax is delinquent at the time of payment. 2566 1. An “incomplete return” is, for purposes of this chapter, 2567 a return which is lacking such uniformity, completeness, and 2568 arrangement that the physical handling, verification, review of 2569 the return, or determination of other taxes and fees reported on 2570 the return may not be readily accomplished. 2571 2. The department shall adopt rules requiring such 2572 information as it may deem necessary to ensure that the tax 2573 levied hereunder is properly collected, reviewed, compiled, 2574 reported, and enforced, including, but not limited to: the 2575 amount of gross sales; the amount of taxable sales; the amount 2576 of tax collected or due; the amount of lawful refunds, 2577 deductions, or credits claimed; the amount claimed as the 2578 dealer’s collection allowance; the amount of penalty and 2579 interest; the amount due with the return; and such other 2580 information as the Department of Revenue may specify. The 2581 department shall require that transient rentals and agricultural 2582 equipment transactions be separately shown. Sales made through 2583 vending machines as defined in s. 212.0515 must be separately 2584 shown on the return. Sales made through coin-operated amusement 2585 machines as defined by s. 212.02 and the number of machines 2586 operated must be separately shown on the return or on a form 2587 prescribed by the department. If a separate form is required, 2588 the same penalties for late filing, incomplete filing, or 2589 failure to file as provided for the sales tax return shall apply 2590 to said form. 2591 (b) The collection allowance and other credits or 2592 deductions provided in this chapter shall be applied 2593 proportionally to any taxes or fees reported on the same 2594 documents used for the sales and use tax. 2595 (c)1. A dealer entitled to the collection allowance 2596 provided in this section may elect to forego the collection 2597 allowance and direct that said amount be transferred into the 2598 Educational Enhancement Trust Fund. Such an election must be 2599 made with the timely filing of a return and may not be rescinded 2600 once made. If a dealer who makes such an election files a 2601 delinquent return, underpays the tax, or files an incomplete 2602 return, the amount transferred into the Educational Enhancement 2603 Trust Fund shall be the amount of the collection allowance 2604 remaining after resolution of liability for all of the tax, 2605 interest, and penalty due on that return or underpayment of tax. 2606 The Department of Education shall distribute the remaining 2607 amount from the trust fund to the school districts that have 2608 adopted resolutions stating that those funds will be used to 2609 ensure that up-to-date technology is purchased for the 2610 classrooms in the district and that teachers are trained in the 2611 use of that technology. Revenues collected in districts that do 2612 not adopt such a resolution shall be equally distributed to 2613 districts that have adopted such resolutions. 2614 2. This paragraph applies to all taxes, surtaxes, and any 2615 local option taxes administered under this chapter and remitted 2616 directly to the department. This paragraph does not apply to any 2617 locally imposed and self-administered convention development 2618 tax, tourist development tax, or tourist impact tax administered 2619 under this chapter. 2620 3. Revenues from the dealer-collection allowances shall be 2621 transferred quarterly from the General Revenue Fund to the 2622 Educational Enhancement Trust Fund. The Department of Revenue 2623 shall provide to the Department of Education quarterly 2624 information about such revenues by county to which the 2625 collection allowance was attributed. 2626 2627 Notwithstanding any provision of chapter 120 to the contrary, 2628 the Department of Revenue may adopt rules to carry out the 2629 amendment made by chapter 2006-52, Laws of Florida, to this 2630 section. 2631 (d) Notwithstanding paragraphs (a) and (b), a Model 1 2632 seller under the Streamlined Sales and Use Tax Agreement is not 2633 entitled to the collection allowance described in paragraphs (a) 2634 and (b). 2635 (e)1. In addition to any collection allowance that may be 2636 provided under this subsection, the department may provide the 2637 monetary allowances required to be provided by the state to 2638 certified service providers and voluntary sellers pursuant to 2639 Article VI of the Streamlined Sales and Use Tax Agreement, as 2640 amended. 2641 2. Such monetary allowances must be in the form of 2642 collection allowances that certified service providers or 2643 voluntary sellers are permitted to retain from the tax revenues 2644 collected on remote sales to be remitted to the state pursuant 2645 to this chapter. 2646 3. For purposes of this paragraph, the term “voluntary 2647 seller” or “volunteer seller” means a seller that is not 2648 required to register in this state to collect a tax. The term 2649 “remote sales” means revenues generated by such a seller for 2650 this state for which the seller is not required to register to 2651 collect the tax imposed by this chapter. 2652 (2)(a) When any person required hereunder to make any 2653 return or to pay any tax or fee imposed by this chapter either 2654 fails to timely file such return or fails to pay the tax or fee 2655 shown due on the return within the time required hereunder, in 2656 addition to all other penalties provided herein and by the laws 2657 of this state in respect to such taxes or fees, a specific 2658 penalty shall be added to the tax or fee in the amount of 10 2659 percent of either the tax or fee shown on the return that is not 2660 timely filed or any tax or fee not paid timely. The penalty may 2661 not be less than $50 for failure to timely file a tax return 2662 required by s. 212.11(1) or timely pay the tax or fee shown due 2663 on the return except as provided in s. 213.21(10). If a person 2664 fails to timely file a return required by s. 212.11(1) and to 2665 timely pay the tax or fee shown due on the return, only one 2666 penalty of 10 percent, which may not be less than $50, shall be 2667 imposed. 2668 (b) When any person required under this section to make a 2669 return or to pay a tax or fee imposed by this chapter fails to 2670 disclose the tax or fee on the return within the time required, 2671 excluding a noncompliant filing event generated by situations 2672 covered in paragraph (a), in addition to all other penalties 2673 provided in this section and by the laws of this state in 2674 respect to such taxes or fees, a specific penalty shall be added 2675 to the additional tax or fee owed in the amount of 10 percent of 2676 any such unpaid tax or fee not paid timely if the failure is for 2677 not more than 30 days, with an additional 10 percent of any such 2678 unpaid tax or fee for each additional 30 days, or fraction 2679 thereof, while the failure continues, not to exceed a total 2680 penalty of 50 percent, in the aggregate, of any unpaid tax or 2681 fee. 2682 (c) Any person who knowingly and with a willful intent to 2683 evade any tax imposed under this chapter fails to file six 2684 consecutive returns as required by law commits a felony of the 2685 third degree, punishable as provided in s. 775.082 or s. 2686 775.083. 2687 (d) Any person who makes a false or fraudulent return with 2688 a willful intent to evade payment of any tax or fee imposed 2689 under this chapter; any person who, after the department’s 2690 delivery of a written notice to the person’s last known address 2691 specifically alerting the person of the requirement to register 2692 the person’s business as a dealer, intentionally fails to 2693 register the business; and any person who, after the 2694 department’s delivery of a written notice to the person’s last 2695 known address specifically alerting the person of the 2696 requirement to collect tax on specific transactions, 2697 intentionally fails to collect such tax, shall, in addition to 2698 the other penalties provided by law, be liable for a specific 2699 penalty of 100 percent of any unreported or any uncollected tax 2700 or fee and, upon conviction, for fine and punishment as provided 2701 in s. 775.082, s. 775.083, or s. 775.084. Delivery of written 2702 notice may be made by certified mail, or by the use of such 2703 other method as is documented as being necessary and reasonable 2704 under the circumstances. The civil and criminal penalties 2705 imposed herein for failure to comply with a written notice 2706 alerting the person of the requirement to register the person’s 2707 business as a dealer or to collect tax on specific transactions 2708 shall not apply if the person timely files a written challenge 2709 to such notice in accordance with procedures established by the 2710 department by rule or the notice fails to clearly advise that 2711 failure to comply with or timely challenge the notice will 2712 result in the imposition of the civil and criminal penalties 2713 imposed herein. 2714 1. If the total amount of unreported or uncollected taxes 2715 or fees is less than $300, the first offense resulting in 2716 conviction is a misdemeanor of the second degree, the second 2717 offense resulting in conviction is a misdemeanor of the first 2718 degree, and the third and all subsequent offenses resulting in 2719 conviction is a misdemeanor of the first degree, and the third 2720 and all subsequent offenses resulting in conviction are felonies 2721 of the third degree. 2722 2. If the total amount of unreported or uncollected taxes 2723 or fees is $300 or more but less than $20,000, the offense is a 2724 felony of the third degree. 2725 3. If the total amount of unreported or uncollected taxes 2726 or fees is $20,000 or more but less than $100,000, the offense 2727 is a felony of the second degree. 2728 4. If the total amount of unreported or uncollected taxes 2729 or fees is $100,000 or more, the offense is a felony of the 2730 first degree. 2731 (e) A person who willfully attempts in any manner to evade 2732 any tax, surcharge, or fee imposed under this chapter or the 2733 payment thereof is, in addition to any other penalties provided 2734 by law, liable for a specific penalty in the amount of 100 2735 percent of the tax, surcharge, or fee, and commits a felony of 2736 the third degree, punishable as provided in s. 775.082, s. 2737 775.083, or s. 775.084. 2738 (f) When any person, firm, or corporation fails to timely 2739 remit the proper estimated payment required under s. 212.11, a 2740 specific penalty shall be added in an amount equal to 10 percent 2741 of any unpaid estimated tax. Beginning with January 1, 1985, 2742 returns, the department, upon a showing of reasonable cause, is 2743 authorized to waive or compromise penalties imposed by this 2744 paragraph. However, other penalties and interest shall be due 2745 and payable if the return on which the estimated payment was due 2746 was not timely or properly filed. 2747 (g) A dealer who files a consolidated return pursuant to s. 2748 212.11(1)(e) is subject to the penalty established in paragraph 2749 (e) unless the dealer has paid the required estimated tax for 2750 his or her consolidated return as a whole without regard to each 2751 location. If the dealer fails to pay the required estimated tax 2752 for his or her consolidated return as a whole, each filing 2753 location shall stand on its own with respect to calculating 2754 penalties pursuant to paragraph (f). 2755 (3) When any dealer, or other person charged herein, fails 2756 to remit the tax, or any portion thereof, on or before the day 2757 when such tax is required by law to be paid, there shall be 2758 added to the amount due interest at the rate of 1 percent per 2759 month of the amount due from the date due until paid. Interest 2760 on the delinquent tax shall be calculated beginning on the 21st 2761 day of the month following the month for which the tax is due, 2762 except as otherwise provided in this chapter. 2763 (4) All penalties and interest imposed by this chapter 2764 shall be payable to and collectible by the department in the 2765 same manner as if they were a part of the tax imposed. The 2766 department may settle or compromise any such interest or 2767 penalties pursuant to s. 213.21. 2768 (5)(a) The department is authorized to audit or inspect the 2769 records and accounts of dealers defined herein, including audits2770or inspections of dealers who make mail order sales to the2771extent permitted by another state,and to correct by credit any 2772 overpayment of tax, and, in the event of a deficiency, an 2773 assessment shall be made and collected. No administrative 2774 finding of fact is necessary prior to the assessment of any tax 2775 deficiency. 2776 (b) In the event any dealer or other person charged herein 2777 fails or refuses to make his or her records available for 2778 inspection so that no audit or examination has been made of the 2779 books and records of such dealer or person, fails or refuses to 2780 register as a dealer, fails to make a report and pay the tax as 2781 provided by this chapter, makes a grossly incorrect report or 2782 makes a report that is false or fraudulent, then, in such event, 2783 it shall be the duty of the department to make an assessment 2784 from an estimate based upon the best information then available 2785 to it for the taxable period of retail sales of such dealer, the 2786 gross proceeds from rentals, the total admissions received, 2787 amounts received from leases of tangible personal property by 2788 such dealer, or of the cost price of all articles of tangible 2789 personal property imported by the dealer for use or consumption 2790 or distribution or storage to be used or consumed in this state, 2791 or of the sales or cost price of all services the sale or use of 2792 which is taxable under this chapter, together with interest, 2793 plus penalty, if such have accrued, as the case may be. Then the 2794 department shall proceed to collect such taxes, interest, and 2795 penalty on the basis of such assessment which shall be 2796 considered prima facie correct, and the burden to show the 2797 contrary shall rest upon the dealer, seller, owner, or lessor, 2798 as the case may be. 2799 (6)(a) The department is given the power to prescribe the 2800 records to be kept by all persons subject to taxes imposed by 2801 this chapter. It shall be the duty of every person required to 2802 make a report and pay any tax under this chapter, every person 2803 receiving rentals or license fees, and owners of places of 2804 admission, to keep and preserve suitable records of the sales, 2805 leases, rentals, license fees, admissions, or purchases, as the 2806 case may be, taxable under this chapter; such other books of 2807 account as may be necessary to determine the amount of the tax 2808 due hereunder; and other information as may be required by the 2809 department. It shall be the duty of every such person so charged 2810 with such duty, moreover, to keep and preserve as long as 2811 required by s. 213.35 all invoices and other records of goods, 2812 wares, and merchandise; records of admissions, leases, license 2813 fees and rentals; and records of all other subjects of taxation 2814 under this chapter. All such books, invoices, and other records 2815 shall be open to examination at all reasonable hours to the 2816 department or any of its duly authorized agents. 2817 (b) For the purpose of this subsection, if a dealer does 2818 not have adequate records of his or her retail sales or 2819 purchases, the department may, upon the basis of a test or 2820 sampling of the dealer’s available records or other information 2821 relating to the sales or purchases made by such dealer for a 2822 representative period, determine the proportion that taxable 2823 retail sales bear to total retail sales or the proportion that 2824 taxable purchases bear to total purchases. This subsection does 2825 not affect the duty of the dealer to collect, or the liability 2826 of any consumer to pay, any tax imposed by or pursuant to this 2827 chapter. 2828 (c)1. If the records of a dealer are adequate but 2829 voluminous in nature and substance, the department may sample 2830 such records and project the audit findings derived therefrom 2831 over the entire audit period to determine the proportion that 2832 taxable retail sales bear to total retail sales or the 2833 proportion that taxable purchases bear to total purchases. In 2834 order to conduct such a sample, the department must first make a 2835 good faith effort to reach an agreement with the dealer, which 2836 agreement provides for the means and methods to be used in the 2837 sampling process. In the event that no agreement is reached, the 2838 dealer is entitled to a review by the executive director. In the 2839 case of fixed assets, a dealer may agree in writing with the 2840 department for adequate but voluminous records to be 2841 statistically sampled. Such an agreement shall provide for the 2842 methodology to be used in the statistical sampling process. The 2843 audit findings derived therefrom shall be projected over the 2844 period represented by the sample in order to determine the 2845 proportion that taxable purchases bear to total purchases. Once 2846 an agreement has been signed, it is final and conclusive with 2847 respect to the method of sampling fixed assets, and the 2848 department may not conduct a detailed audit of fixed assets, and 2849 the taxpayer may not request a detailed audit after the 2850 agreement is reached. 2851 2. For the purposes of sampling pursuant to subparagraph 2852 1., the department shall project any deficiencies and 2853 overpayments derived therefrom over the entire audit period. In 2854 determining the dealer’s compliance, the department shall reduce 2855 any tax deficiency as derived from the sample by the amount of 2856 any overpayment derived from the sample. In the event the 2857 department determines from the sample results that the dealer 2858 has a net tax overpayment, the department shall provide the 2859 findings of this overpayment to the Chief Financial Officer for 2860 repayment of funds paid into the State Treasury through error 2861 pursuant to s. 215.26. 2862 3.a. A taxpayer is entitled, both in connection with an 2863 audit and in connection with an application for refund filed 2864 independently of any audit, to establish the amount of any 2865 refund or deficiency through statistical sampling when the 2866 taxpayer’s records are adequate but voluminous. In the case of 2867 fixed assets, a dealer may agree in writing with the department 2868 for adequate but voluminous records to be statistically sampled. 2869 Such an agreement shall provide for the methodology to be used 2870 in the statistical sampling process. The audit findings derived 2871 therefrom shall be projected over the period represented by the 2872 sample in order to determine the proportion that taxable 2873 purchases bear to total purchases. Once an agreement has been 2874 signed, it is final and conclusive with respect to the method of 2875 sampling fixed assets, and the department may not conduct a 2876 detailed audit of fixed assets, and the taxpayer may not request 2877 a detailed audit after the agreement is reached. 2878 b. Alternatively, a taxpayer is entitled to establish any 2879 refund or deficiency through any other sampling method agreed 2880 upon by the taxpayer and the department when the taxpayer’s 2881 records, other than those regarding fixed assets, are adequate 2882 but voluminous. Whether done through statistical sampling or any 2883 other sampling method agreed upon by the taxpayer and the 2884 department, the completed sample must reflect both overpayments 2885 and underpayments of taxes due. The sample shall be conducted 2886 through: 2887 (I) A taxpayer request to perform the sampling through the 2888 certified audit program pursuant to s. 213.285; 2889 (II) Attestation by a certified public accountant as to the 2890 adequacy of the sampling method utilized and the results reached 2891 using such sampling method; or 2892 (III) A sampling method that has been submitted by the 2893 taxpayer and approved by the department before a refund claim is 2894 submitted. This sub-sub-subparagraph does not prohibit a 2895 taxpayer from filing a refund claim prior to approval by the 2896 department of the sampling method; however, a refund claim 2897 submitted before the sampling method has been approved by the 2898 department cannot be a complete refund application pursuant to 2899 s. 213.255 until the sampling method has been approved by the 2900 department. 2901 c. The department shall prescribe by rule the procedures to 2902 be followed under each method of sampling. Such procedures shall 2903 follow generally accepted auditing procedures for sampling. The 2904 rule shall also set forth other criteria regarding the use of 2905 sampling, including, but not limited to, training requirements 2906 that must be met before a sampling method may be utilized and 2907 the steps necessary for the department and the taxpayer to reach 2908 agreement on a sampling method submitted by the taxpayer for 2909 approval by the department. 2910 (7) In the event the dealer has imported tangible personal 2911 property and he or she fails to produce an invoice showing the 2912 cost price of the articles, as defined in this chapter, which 2913 are subject to tax, or the invoice does not reflect the true or 2914 actual cost price as defined herein, then the department shall 2915 ascertain, in any manner feasible, the true cost price, and 2916 assess and collect the tax thereon with interest plus penalties, 2917 if such have accrued on the true cost price as assessed by it. 2918 The assessment so made shall be considered prima facie correct, 2919 and the duty shall be on the dealer to show to the contrary. 2920 (8) In the case of the lease or rental of tangible personal 2921 property, or other rentals or license fees as herein defined and 2922 taxed, if the consideration given or reported by the lessor, 2923 person receiving rental or license fee, or dealer does not, in 2924 the judgment of the department, represent the true or actual 2925 consideration, then the department is authorized to ascertain 2926 the same and assess and collect the tax thereon in the same 2927 manner as above provided, with respect to imported tangible 2928 property, together with interest, plus penalties, if such have 2929 accrued. 2930 (9) Taxes imposed by this chapter upon the privilege of the 2931 use, consumption, storage for consumption, or sale of tangible 2932 personal property, admissions, license fees, rentals, 2933 communication services, and upon the sale or use of services as 2934 herein taxed shall be collected upon the basis of an addition of 2935 the tax imposed by this chapter to the total price of such 2936 admissions, license fees, rentals, communication or other 2937 services, or sale price of such article or articles that are 2938 purchased, sold, or leased at any one time by or to a customer 2939 or buyer; the dealer, or person charged herein, is required to 2940 pay a privilege tax in the amount of the tax imposed by this 2941 chapter on the total of his or her gross sales of tangible 2942 personal property, admissions, license fees, rentals, and 2943 communication services or to collect a tax upon the sale or use 2944 of services, and such person or dealer shall add the tax imposed 2945 by this chapter to the price, license fee, rental, or 2946 admissions, and communication or other services and collect the 2947 total sum from the purchaser, admittee, licensee, lessee, or 2948 consumer. In computing the tax due or to be collected as the 2949 result of any transaction, the seller may elect to compute the 2950 tax due on a transaction on a per-item basis or on an invoice 2951 basis. The tax rate shall be the sum of the applicable state and 2952 local rates, if any, and the tax computation shall be carried to 2953 the third decimal place. Whenever the third decimal place is 2954 greater than four, the tax shall be rounded to the next whole 2955 cent.The department shall make available in an electronic2956format or otherwise the tax amounts and the following brackets2957applicable to all transactions taxable at the rate of 6 percent:2958(a)On single sales of less than 10 cents, no tax shall be2959added.2960(b)On single sales in amounts from 10 cents to 16 cents,2961both inclusive, 1 cent shall be added for taxes.2962(c)On sales in amounts from 17 cents to 33 cents, both2963inclusive, 2 cents shall be added for taxes.2964(d)On sales in amounts from 34 cents to 50 cents, both2965inclusive, 3 cents shall be added for taxes.2966(e)On sales in amounts from 51 cents to 66 cents, both2967inclusive, 4 cents shall be added for taxes.2968(f)On sales in amounts from 67 cents to 83 cents, both2969inclusive, 5 cents shall be added for taxes.2970(g)On sales in amounts from 84 cents to $1, both2971inclusive, 6 cents shall be added for taxes.2972(h)On sales in amounts of more than $1, 6 percent shall be2973charged upon each dollar of price, plus the appropriate bracket2974charge upon any fractional part of a dollar.2975(10)In counties which have adopted a discretionary sales2976surtax at the rate of 1 percent, the department shall make2977available in an electronic format or otherwise the tax amounts2978and the following brackets applicable to all taxable2979transactions that would otherwise have been transactions taxable2980at the rate of 6 percent:2981(a)On single sales of less than 10 cents, no tax shall be2982added.2983(b)On single sales in amounts from 10 cents to 14 cents,2984both inclusive, 1 cent shall be added for taxes.2985(c)On sales in amounts from 15 cents to 28 cents, both2986inclusive, 2 cents shall be added for taxes.2987(d)On sales in amounts from 29 cents to 42 cents, both2988inclusive, 3 cents shall be added for taxes.2989(e)On sales in amounts from 43 cents to 57 cents, both2990inclusive, 4 cents shall be added for taxes.2991(f)On sales in amounts from 58 cents to 71 cents, both2992inclusive, 5 cents shall be added for taxes.2993(g)On sales in amounts from 72 cents to 85 cents, both2994inclusive, 6 cents shall be added for taxes.2995(h)On sales in amounts from 86 cents to $1, both2996inclusive, 7 cents shall be added for taxes.2997(i)On sales in amounts from $1 up to, and including, the2998first $5,000 in price, 7 percent shall be charged upon each2999dollar of price, plus the appropriate bracket charge upon any3000fractional part of a dollar.3001(j)On sales in amounts of more than $5,000 in price, 73002percent shall be added upon the first $5,000 in price, and 63003percent shall be added upon each dollar of price in excess of3004the first $5,000 in price, plus the bracket charges upon any3005fractional part of a dollar as provided for in subsection (9).3006(11)The department shall make available in an electronic3007format or otherwise the tax amounts and brackets applicable to3008all taxable transactions that occur in counties that have a3009surtax at a rate other than 1 percent which transactions would3010otherwise have been transactions taxable at the rate of 63011percent. Likewise, the department shall make available in an3012electronic format or otherwise the tax amounts and brackets3013applicable to transactions taxable at 7 percent pursuant to s.3014212.05(1)(e) and on transactions which would otherwise have been3015so taxable in counties which have adopted a discretionary sales3016surtax.3017 (10)(12)It isherebydeclared to be the legislative intent 3018 that, whenever in the construction, administration, or 3019 enforcement of this chapter there may be any question respecting 3020 a duplication of the tax, the end consumer, or last retail sale, 3021 be the sale intended to be taxed and insofar as may be 3022 practicable there be no duplication or pyramiding of the tax. 3023 (11)(13)In order to aid the administration and enforcement 3024 of the provisions of this chapter with respect to the rentals 3025 and license fees, each lessor or person granting the use of any 3026 hotel, apartment house, roominghouse, tourist or trailer camp, 3027 real property, or any interest therein, or any portion thereof, 3028 inclusive of owners; property managers; lessors; landlords; 3029 hotel, apartment house, and roominghouse operators; and all 3030 licensed real estate agents within the state leasing, granting 3031 the use of, or renting such property, shall be required to keep 3032 a record of each and every such lease, license, or rental 3033 transaction which is taxable under this chapter, in such a 3034 manner and upon such forms as the department may prescribe, and 3035 to report such transaction to the department or its designated 3036 agents, and to maintain such records as long as required by s. 3037 213.35, subject to the inspection of the department and its 3038 agents. Upon the failure by such owner; property manager; 3039 lessor; landlord; hotel, apartment house, roominghouse, tourist 3040 or trailer camp operator; or real estate agent to keep and 3041 maintain such records and to make such reports upon the forms 3042 and in the manner prescribed, such owner; property manager; 3043 lessor; landlord; hotel, apartment house, roominghouse, tourist 3044 or trailer camp operator; receiver of rent or license fees; or 3045 real estate agent commitsis guilty ofa misdemeanor of the 3046 second degree, punishable as provided in s. 775.082 or s. 3047 775.083, for the first offense; for subsequent offenses,they3048areeach isguilty ofa misdemeanor of the first degree, 3049 punishable as provided in s. 775.082 or s. 775.083. If, however, 3050 any subsequent offense involves intentional destruction of such 3051 records with an intent to evade payment of or deprive the state 3052 of any tax revenues, such subsequent offense isshall bea 3053 felony of the third degree, punishable as provided in s. 775.082 3054 or s. 775.083. 3055(14)If it is determined upon audit that a dealer has3056collected and remitted taxes by applying the applicable tax rate3057to each transaction as described in subsection (9) and rounding3058the tax due to the nearest whole cent rather than applying the3059appropriate bracket system provided by law or department rule,3060the dealer shall not be held liable for additional tax, penalty,3061and interest resulting from such failure if:3062(a)The dealer acted in a good faith belief that rounding3063to the nearest whole cent was the proper method of determining3064the amount of tax due on each taxable transaction.3065(b)The dealer timely reported and remitted all taxes3066collected on each taxable transaction.3067(c)The dealer agrees in writing to future compliance with3068the laws and rules concerning brackets applicable to the3069dealer’s transactions.3070 Section 13. Subsection (3) of section 212.17, Florida 3071 Statutes, is amended to read: 3072 212.17 Credits for returned goods, rentals, or admissions; 3073 goods acquired for dealer’s own use and subsequently resold; 3074 additional powers of department.— 3075 (3) A dealer who has paid the tax imposed by this chapter 3076 on tangible personal property or services may take a credit or 3077 obtain a refund for any tax paid by the dealer on the unpaid 3078 balance due on worthless accounts within 12 months following the 3079 month in which the bad debt has been charged off for federal 3080 income tax purposes. A dealer that has paid the tax imposed by 3081 this chapter on tangible personal property or services and that 3082 is not required to file federal income tax returns may take a 3083 credit against or obtain a refund for any tax paid by the dealer 3084 on the unpaid balance due on worthless accounts within 12 months 3085 following the month in which the bad debt is written off as 3086 uncollectible in the dealer’s books and records and would be 3087 eligible for a bad-debt deduction for federal income tax 3088 purposes if the dealer was required to file a federal income tax 3089 return. 3090 (a) A dealer that is taking a credit against or obtaining a 3091 refund on worthless accounts shall base the bad-debt-recovery 3092 calculation in accordance with 26 U.S.C. s. 166. 3093 (b) When the amount of bad debt exceeds the amount of 3094 taxable sales for the period during which the bad debt is 3095 written off, a refund claim must be filed, notwithstanding s. 3096 215.26(2), within 3 years after the due date of the return on 3097 which the bad debt could first be claimed. 3098 (c) If any accounts so charged off for which a credit or 3099 refund has been obtained are thereafter in whole or in part paid 3100 to the dealer, the amount so paid shall be included in the first 3101 return filed after such collection and the tax paid accordingly. 3102 (d) If filing responsibilities have been assumed by a 3103 certified service provider, the certified service provider shall 3104 claim, on behalf of the seller, any bad-debt allowance provided 3105 by this subsection. The certified service provider shall credit 3106 or refund to the seller the full amount of any bad-debt 3107 allowance or refund received. 3108 (e) For the purposes of reporting a payment received on a 3109 previously claimed bad debt, any payments made on a debt or 3110 account shall first be applied proportionally to the taxable 3111 price of the property or service and the sales tax on such 3112 property, and second to any interest, service charges, and any 3113 other charges. 3114 (f) In situations in which the books and records of the 3115 party claiming the bad-debt allowance support an allocation of 3116 the bad debts among states that are members of the Streamlined 3117 Sales and Use Tax Agreement, the allocation is permitted among 3118 those states. 3119 Section 14. Paragraph (a) of subsection (3) of section 3120 212.18, Florida Statutes, is amended to read: 3121 212.18 Administration of law; registration of dealers; 3122 rules.— 3123 (3)(a) Every person desiring to engage in or conduct 3124 business in this state as a dealer, as defined in this chapter, 3125 or to lease, rent, or let or grant licenses in living quarters 3126 or sleeping or housekeeping accommodations in hotels, apartment 3127 houses, roominghouses, or tourist or trailer camps that are 3128 subject to tax under s. 212.03, or to lease, rent, or let or 3129 grant licenses in real property, as defined in this chapter, and 3130 every person who sells or receives anything of value by way of 3131 admissions, must file with the department an application for a 3132 certificate of registration for each place of business, showing 3133 the names of the persons who have interests in such business and 3134 their residences, the address of the business, and such other 3135 data as the department may reasonably require. However, owners 3136 and operators of vending machines or newspaper rack machines are 3137 required to obtain only one certificate of registration for each 3138 county in which such machines are located. The department, by 3139 rule, may authorize a dealer that uses independent sellers to 3140 sell its merchandise to remit tax on the retail sales price 3141 charged to the ultimate consumer in lieu of having the 3142 independent seller register as a dealer and remit the tax. The 3143 department may appoint the county tax collector as the 3144 department’s agent to accept applications for registrations. The 3145 application must be made to the department before the person, 3146 firm, copartnership, or corporation may engage in such business, 3147 and it must be accompanied by a registration fee of $5.However,3148a registration fee is not required to accompany an application3149to engage in or conduct business to make mail order sales.The 3150 department may waive the registration fee for applications 3151 submitted through the department’s Internet registration process 3152 or central electronic registration system provided by member 3153 states of the Streamlined Sales and Use Tax Agreement. 3154 Section 15. Section 212.20, Florida Statutes, is amended to 3155 read: 3156 212.20 Funds collected, disposition; additional powers of 3157 department; operational expense; refund of taxes adjudicated 3158 unconstitutionally collected.— 3159 (1) The department shall pay over to the Chief Financial 3160 Officer of the state all funds received and collected by it 3161 under the provisions of this chapter, to be credited to the 3162 account of the General Revenue Fund of the state. 3163 (2) The department is authorized to employ all necessary 3164 assistants to administer this chapter properly and is also 3165 authorized to purchase all necessary supplies and equipment 3166 which may be required for this purpose. 3167 (3) The estimated amount of money needed for the 3168 administration of this chapter shall be included by the 3169 department in its annual legislative budget request for the 3170 operation of its office. 3171(4)When there has been a final adjudication that any tax3172pursuant to s.212.0596was levied, collected, or both, contrary3173to the Constitution of the United States or the State3174Constitution, the department shall, in accordance with rules,3175determine, based upon claims for refund and other evidence and3176information, who paid such tax or taxes, and refund to each such3177person the amount of tax paid. For purposes of this subsection,3178a “final adjudication” is a decision of a court of competent3179jurisdiction from which no appeal can be taken or from which the3180official or officials of this state with authority to make such3181decisions has or have decided not to appeal.3182 (4)(5)For the purposes of this section, the term: 3183 (a) “Proceeds” means all tax or fee revenue collected or 3184 received by the department, including interest and penalties. 3185 (b) “Reallocate” means reduction of the accounts of initial 3186 deposit and redeposit into the indicated account. 3187 (5)(6)Distribution of all proceeds under this chapter and 3188 s. 202.18(1)(b) and (2)(b) shall be as follows: 3189 (a) Proceeds from the convention development taxes 3190 authorized under s. 212.0305 shall be reallocated to the 3191 Convention Development Tax Clearing Trust Fund. 3192 (b) Proceeds from discretionary sales surtaxes imposed 3193 pursuant to ss. 212.054 and 212.055 shall be reallocated to the 3194 Discretionary Sales Surtax Clearing Trust Fund. 3195 (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3. 3196 and 212.18(3) shall remain with the General Revenue Fund. 3197 (d) The proceeds of all other taxes and fees imposed 3198 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 3199 and (2)(b) shall be distributed as follows: 3200 1. In any fiscal year, the greater of $500 million, minus 3201 an amount equal to 4.6 percent of the proceeds of the taxes 3202 collected pursuant to chapter 201, or 5.2 percent of all other 3203 taxes and fees imposed pursuant to this chapter or remitted 3204 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 3205 monthly installments into the General Revenue Fund. 3206 2. After the distribution under subparagraph 1., 8.814 3207 percent of the amount remitted by a sales tax dealer located 3208 within a participating county pursuant to s. 218.61 shall be 3209 transferred into the Local Government Half-cent Sales Tax 3210 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 3211 transferred shall be reduced by 0.1 percent, and the department 3212 shall distribute this amount to the Public Employees Relations 3213 Commission Trust Fund less $5,000 each month, which shall be 3214 added to the amount calculated in subparagraph 3. and 3215 distributed accordingly. 3216 3. After the distribution under subparagraphs 1. and 2., 3217 0.095 percent shall be transferred to the Local Government Half 3218 cent Sales Tax Clearing Trust Fund and distributed pursuant to 3219 s. 218.65. 3220 4. After the distributions under subparagraphs 1., 2., and 3221 3., 2.0440 percent of the available proceeds shall be 3222 transferred monthly to the Revenue Sharing Trust Fund for 3223 Counties pursuant to s. 218.215. 3224 5. After the distributions under subparagraphs 1., 2., and 3225 3., 1.3409 percent of the available proceeds shall be 3226 transferred monthly to the Revenue Sharing Trust Fund for 3227 Municipalities pursuant to s. 218.215. If the total revenue to 3228 be distributed pursuant to this subparagraph is at least as 3229 great as the amount due from the Revenue Sharing Trust Fund for 3230 Municipalities and the former Municipal Financial Assistance 3231 Trust Fund in state fiscal year 1999-2000, no municipality shall 3232 receive less than the amount due from the Revenue Sharing Trust 3233 Fund for Municipalities and the former Municipal Financial 3234 Assistance Trust Fund in state fiscal year 1999-2000. If the 3235 total proceeds to be distributed are less than the amount 3236 received in combination from the Revenue Sharing Trust Fund for 3237 Municipalities and the former Municipal Financial Assistance 3238 Trust Fund in state fiscal year 1999-2000, each municipality 3239 shall receive an amount proportionate to the amount it was due 3240 in state fiscal year 1999-2000. 3241 6. Of the remaining proceeds: 3242 a. In each fiscal year, the sum of $29,915,500 shall be 3243 divided into as many equal parts as there are counties in the 3244 state, and one part shall be distributed to each county. The 3245 distribution among the several counties must begin each fiscal 3246 year on or before January 5th and continue monthly for a total 3247 of 4 months. If a local or special law required that any moneys 3248 accruing to a county in fiscal year 1999-2000 under the then 3249 existing provisions of s. 550.135 be paid directly to the 3250 district school board, special district, or a municipal 3251 government, such payment must continue until the local or 3252 special law is amended or repealed. The state covenants with 3253 holders of bonds or other instruments of indebtedness issued by 3254 local governments, special districts, or district school boards 3255 before July 1, 2000, that it is not the intent of this 3256 subparagraph to adversely affect the rights of those holders or 3257 relieve local governments, special districts, or district school 3258 boards of the duty to meet their obligations as a result of 3259 previous pledges or assignments or trusts entered into which 3260 obligated funds received from the distribution to county 3261 governments under then-existing s. 550.135. This distribution 3262 specifically is in lieu of funds distributed under s. 550.135 3263 before July 1, 2000. 3264 b. The department shall distribute $166,667 monthly 3265 pursuant to s. 288.1162 to each applicant that has been 3266 certified as a “facility for a new professional sports 3267 franchise” or a “facility for a retained professional sports 3268 franchise” pursuant to s. 288.1162. Up to $41,667 shall be 3269 distributed monthly by the department to each applicant that has 3270 been certified as a “facility for a retained spring training 3271 franchise” pursuant to s. 288.1162; however, not more than 3272 $416,670 may be distributed monthly in the aggregate to all 3273 certified facilities for a retained spring training franchise. 3274 Distributions must begin 60 days following such certification 3275 and shall continue for not more than 30 years. This paragraph 3276 may not be construed to allow an applicant certified pursuant to 3277 s. 288.1162 to receive more in distributions than actually 3278 expended by the applicant for the public purposes provided for 3279 in s. 288.1162(6). 3280 c. Beginning 30 days after notice by the Office of Tourism, 3281 Trade, and Economic Development to the Department of Revenue 3282 that an applicant has been certified as the professional golf 3283 hall of fame pursuant to s. 288.1168 and is open to the public, 3284 $166,667 shall be distributed monthly, for up to 300 months, to 3285 the applicant. 3286 d. Beginning 30 days after notice by the Office of Tourism, 3287 Trade, and Economic Development to the Department of Revenue 3288 that the applicant has been certified as the International Game 3289 Fish Association World Center facility pursuant to s. 288.1169, 3290 and the facility is open to the public, $83,333 shall be 3291 distributed monthly, for up to 168 months, to the applicant. 3292 This distribution is subject to reduction pursuant to s. 3293 288.1169. A lump sum payment of $999,996 shall be made, after 3294 certification and before July 1, 2000. 3295 7. All other proceeds must remain in the General Revenue 3296 Fund. 3297 Section 16. Section 213.052, Florida Statutes, is created 3298 to read: 3299 213.052 Notice of state sales and use tax rate changes.— 3300 (1) A sales or use tax rate change imposed under chapter 3301 212 is effective on January 1, April 1, July 1, or October 1. 3302 The Department of Revenue shall provide notice of such rate 3303 change to all affected sellers 60 days before the effective date 3304 of the rate change. 3305 (2) Failure of a seller to receive notice does not relieve 3306 the seller of its obligation to collect sales or use tax. 3307 Section 17. Section 213.0521, Florida Statutes, is created 3308 to read: 3309 213.0521 Effective date of state sales and use tax rate 3310 changes.—The effective date for services covering a period 3311 starting before and ending after the statutory effective date is 3312 as follows: 3313 (1) For a rate increase, the new rate applies to the first 3314 billing period starting on or after the effective date. 3315 (2) For a rate decrease, the new rate applies to bills 3316 rendered on or after the effective date. 3317 Section 18. Section 213.215, Florida Statutes, is created 3318 to read: 3319 213.215 Sales and use tax amnesty upon registration in 3320 accordance with Streamlined Sales and Use Tax Agreement.— 3321 (1) Amnesty shall be provided for uncollected or unpaid 3322 sales or use tax to a seller who registers to pay or to collect 3323 and remit applicable sales or use tax in accordance with the 3324 terms of the Streamlined Sales and Use Tax Agreement authorized 3325 under s. 213.256, if the seller was not registered with the 3326 Department of Revenue in the 12-month period preceding the 3327 effective date of participation in the agreement by this state. 3328 (2) The amnesty precludes assessment for uncollected or 3329 unpaid sales or use tax, together with penalty or interest for 3330 sales made during the period the seller was not registered with 3331 the Department of Revenue, if registration occurs within 12 3332 months after the effective date of this state’s participation in 3333 the agreement. 3334 (3) The amnesty is not available to a seller with respect 3335 to any matter for which the seller received notice of the 3336 commencement of an audit if the audit is not yet finally 3337 resolved, including any related administrative and judicial 3338 processes. 3339 (4) The amnesty is not available for sales or use taxes 3340 already paid or remitted to the state or to taxes collected by 3341 the seller. 3342 (5) The amnesty is fully effective, absent the seller’s 3343 fraud or intentional misrepresentation of a material fact, as 3344 long as the seller continues registration and continues payment 3345 or collection and remittance of applicable sales or use taxes 3346 for at least 36 months. 3347 (6) The amnesty applies only to sales or use taxes due from 3348 a seller in its capacity as a seller and not to sales or use 3349 taxes due from a seller in its capacity as a buyer. 3350 Section 19. Subsections (1) and (2) of section 213.256, 3351 Florida Statutes, are amended to read: 3352 213.256 Simplified Sales and Use Tax Administration Act.— 3353 (1) As used in this section and s. 213.2567, the term: 3354 (a) “Agent” means, for purposes of carrying out the 3355 responsibilities placed on a dealer, a person appointed by the 3356 seller to represent the seller before the department. 3357“Department” means the Department of Revenue.3358 (b) “Agreement” means the Streamlined Sales and Use Tax 3359 Agreementas amendedand adoptedonJanuary 27, 2001, by the3360Executive Committee of the National Conference of State3361Legislatures. 3362 (c) “Certified automated system” means software certified 3363jointlyby the statestates that are signatories to the3364agreementto calculate the tax imposed by each jurisdiction on a 3365 transaction, determine the amount of tax to remit to the 3366 appropriate state, and maintain a record of the transaction. 3367 (d) “Certified service provider” means an agent certified 3368jointly by the states that are signatories to the agreementto 3369 perform all of the seller’s sales tax functions other than the 3370 seller’s obligation to remit tax on its own purchases. 3371 (e) “Department” means the Department of Revenue. 3372 (f) “Governing board” means the governing board of the 3373 agreement. 3374 (g)1. “Model 1 seller” means a seller that has selected a 3375 certified service provider as the seller’s agent to perform all 3376 of the seller’s sales and use tax functions other than the 3377 seller’s obligation to remit tax on the seller’s purchases. 3378 2. “Model 2 seller” means a seller that has selected a 3379 certified automated system to perform part of the seller’s sales 3380 and use tax functions, but retains responsibility for remitting 3381 the tax. 3382 3. “Model 3 seller” means a seller that has sales in at 3383 least five member states, has total annual sales revenue of at 3384 least $500 million, has a proprietary system that calculates the 3385 amount of tax due each jurisdiction, and has entered into a 3386 performance agreement with the member states which establishes a 3387 tax performance standard for the seller. As used in this 3388 paragraph, a seller includes an affiliated group of sellers 3389 using the same proprietary system. 3390 (h)(e)“Person” means an individual, trust, estate, 3391 fiduciary, partnership, limited liability company, limited 3392 liability partnership, corporation, or any other legal entity. 3393 (i) “Registered under this agreement” means registration by 3394 a seller with the member states under the central registration 3395 system. 3396 (j)(f)“Sales tax” means the tax levied under chapter 212. 3397 (k)(g)“Seller” means any person making sales, leases, or 3398 rentals of personal property or services. 3399 (l)(h)“State” means any state of the United States and the 3400 District of Columbia. 3401 (m)(i)“Use tax” means the tax levied under chapter 212. 3402 (2)(a) The executive director of the department is 3403 authorized toshallenter into an agreementthe Streamlined3404Sales and Use Tax Agreementwith one or more states to simplify 3405 and modernize sales and use tax administration in order to 3406 substantially reduce the burden of tax compliance for all 3407 sellers and for all types of commerce. In furtherance of the 3408 agreement, the executive director of the department or his or 3409 her designee shall act jointly with other states that are 3410 members of the agreement to establish standards for 3411 certification of a certified service provider and certified 3412 automated systemssystemand central registration systems 3413establish performance standards for multistate sellers. 3414 (b) The executive director of the department or his or her 3415 designee shall take other actions reasonably required to 3416 administer this section. Other actions authorized by this 3417 section include, but are not limited to, the adoption of rules 3418 and the joint procurement, with other member states, of goods 3419 and services in furtherance of the cooperative agreement. 3420 (c) The executive director of the department or his or her 3421 designee may represent this state before the other states that 3422 are signatories to the agreement. 3423 (d) The executive director of the department or his or her 3424 designee is authorized to prepare and submit from time to time 3425 such reports and certifications as may be determined necessary 3426 according to the terms of an agreement and to enter into such 3427 other agreements with the governing board, member states, and 3428 service providers as are determined by the executive director to 3429 facilitate the administration of the tax laws of this state. 3430 Section 20. Section 213.2562, Florida Statutes, is created 3431 to read: 3432 213.2562 Approval of software to calculate tax.—The 3433 department shall review software submitted to the governing 3434 board for certification as a certified automated system. If the 3435 software accurately reflects the taxability of product 3436 categories included in the program, the department shall certify 3437 the approval of the software to the governing board. 3438 Section 21. Section 213.2567, Florida Statutes, is created 3439 to read: 3440 213.2567 Simplified Sales and Use Tax registration, 3441 certification, liability, and audit.— 3442 (1) A seller that registers under the agreement agrees to 3443 collect and remit sales and use taxes for all taxable sales into 3444 the member states, including member states joining after the 3445 seller’s registration. Withdrawal or revocation of this state 3446 does not relieve a seller of its responsibility to remit taxes 3447 previously or subsequently collected on behalf of the state. 3448 (a) When registering, the seller may select a model 1, 3449 model 2, or model 3 method of remittance or other method allowed 3450 by state law to remit the taxes collected. 3451 (b) A seller may be registered by an agent. Such an 3452 appointment must be in writing and submitted to a member state. 3453 (2)(a) A certified service provider is the agent of a model 3454 1 seller with whom the certified service provider has contracted 3455 for the collection and remittance of sales and use taxes. As the 3456 model 1 seller’s agent, the certified service provider is liable 3457 for sales and use tax due this state on all sales transactions 3458 it processes for the model 1 seller, except as set out in 3459 paragraph (b). 3460 (b) A model 1 seller is not liable to the state for sales 3461 or use tax due on transactions processed by the certified 3462 service provider unless the model 1 seller has misrepresented 3463 the type of items it sells or has committed fraud. In the 3464 absence of probable cause to believe that the model 1 seller has 3465 committed fraud or made a material misrepresentation, the model 3466 1 seller is not subject to audit on the transactions processed 3467 by the certified service provider. A model 1 seller is subject 3468 to audit for transactions that have not been processed by the 3469 certified service provider. The member states acting jointly may 3470 perform a system check of the model 1 seller and review the 3471 model 1 seller’s procedures to determine if the certified 3472 service provider’s system is functioning properly and to 3473 determine the extent to which the model 1 seller’s transactions 3474 are being processed by the certified service provider. 3475 (3) A model 2 seller that uses a certified automated system 3476 remains responsible and is liable to this state for reporting 3477 and remitting tax. However, a model 2 seller is not responsible 3478 for errors in reliance on a certified automated system. 3479 (4) A model 3 seller is liable for the failure of the 3480 proprietary system to meet the performance standard. 3481 (5) A person that provides a certified automated system is 3482 not liable for errors contained in software that was approved by 3483 the department and certified to the governing board. However, 3484 such person: 3485 (a) Is responsible for the proper functioning of that 3486 system; 3487 (b) Is liable to this state for underpayments of tax 3488 attributable to errors in the functioning of the certified 3489 automated system; and 3490 (c) Is liable for the misclassification of an item or 3491 transaction that is not corrected within 10 days following the 3492 receipt of notice from the department. 3493 (6) The executive director of the department or his or her 3494 designee may certify a person as a certified service provider if 3495 the person meets all of the following requirements: 3496 (a) Uses a certified automated system; 3497 (b) Integrates its certified automated system with the 3498 system of a seller for whom the person collects tax so that the 3499 tax due on a sale is determined at the time of the sale; 3500 (c) Agrees to remit the taxes it collects at the time and 3501 in the manner specified by chapter 212; 3502 (d) Agrees to file returns on behalf of the sellers for 3503 whom it collects tax; 3504 (e) Agrees to protect the privacy of tax information it 3505 obtains in accordance with s. 213.053; and 3506 (f) Enters into a contract with the department and agrees 3507 to comply with the terms of the contract. 3508 (7) The department shall review software submitted to the 3509 governing board for certification as a certified automated 3510 system. The executive director of the department shall certify 3511 the approval of the software to the governing board if the 3512 software: 3513 (a) Determines the applicable state and local sales and use 3514 tax rate for a transaction in accordance with s. 212.06(3) and 3515 (4); 3516 (b) Determines whether an item is exempt from tax; 3517 (c) Determines the amount of tax to be remitted for each 3518 taxpayer for a reporting period; and 3519 (d) Can generate reports and returns as required by the 3520 governing board. 3521 (8) The department may by rule establish one or more sales 3522 tax performance standards for model 3 sellers. 3523 (9) Disclosure of information necessary under this section 3524 must be made according to a written agreement between the 3525 executive director of the department or his or her designee and 3526 the certified service provider. The certified service provider 3527 is bound by the same requirements of confidentiality as the 3528 department employees. Breach of confidentiality is a misdemeanor 3529 of the first degree, punishable as provided in s. 775.082 or s. 3530 775.083. 3531 Section 22. It is the intent of the Legislature to urge the 3532 United States Congress to consider adequate protections for 3533 small businesses engaging in both offline and online 3534 transactions from added costs, administrative burdens, and 3535 requirements imposed on intermediaries relating to the 3536 collection and remittance of sales and use tax. 3537 Section 23. The executive director of the Department of 3538 Revenue may adopt emergency rules to implement this act. 3539 Notwithstanding any other law, the emergency rules shall remain 3540 effective for 6 months after the date of adoption and may be 3541 renewed during the pendency of procedures to adopt rules 3542 addressing the subject of the emergency rules. 3543 Section 24. Paragraph (a) of subsection (5) of section 3544 11.45, Florida Statutes, is amended to read: 3545 11.45 Definitions; duties; authorities; reports; rules.— 3546 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.— 3547 (a) The Legislative Auditing Committee shall direct the 3548 Auditor General to make an audit of any municipality whenever 3549 petitioned to do so by at least 20 percent of the registered 3550 electors in the last general election of that municipality 3551 pursuant to this subsection. The supervisor of elections of the 3552 county in which the municipality is located shall certify 3553 whether or not the petition contains the signatures of at least 3554 20 percent of the registered electors of the municipality. After 3555 the completion of the audit, the Auditor General shall determine 3556 whether the municipality has the fiscal resources necessary to 3557 pay the cost of the audit. The municipality shall pay the cost 3558 of the audit within 90 days after the Auditor General’s 3559 determination that the municipality has the available resources. 3560 If the municipality fails to pay the cost of the audit, the 3561 Department of Revenue shall, upon certification of the Auditor 3562 General, withhold from that portion of the distribution pursuant 3563 to s. 212.20(5)(d)5.s.212.20(6)(d)5.which is distributable to 3564 such municipality, a sum sufficient to pay the cost of the audit 3565 and shall deposit that sum into the General Revenue Fund of the 3566 state. 3567 Section 25. Subsection (6) of section 196.012, Florida 3568 Statutes, is amended to read: 3569 196.012 Definitions.—For the purpose of this chapter, the 3570 following terms are defined as follows, except where the context 3571 clearly indicates otherwise: 3572 (6) Governmental, municipal, or public purpose or function 3573 shall be deemed to be served or performed when the lessee under 3574 any leasehold interest created in property of the United States, 3575 the state or any of its political subdivisions, or any 3576 municipality, agency, special district, authority, or other 3577 public body corporate of the state is demonstrated to perform a 3578 function or serve a governmental purpose which could properly be 3579 performed or served by an appropriate governmental unit or which 3580 is demonstrated to perform a function or serve a purpose which 3581 would otherwise be a valid subject for the allocation of public 3582 funds. For purposes of the preceding sentence, an activity 3583 undertaken by a lessee which is permitted under the terms of its 3584 lease of real property designated as an aviation area on an 3585 airport layout plan which has been approved by the Federal 3586 Aviation Administration and which real property is used for the 3587 administration, operation, business offices and activities 3588 related specifically thereto in connection with the conduct of 3589 an aircraft full service fixed base operation which provides 3590 goods and services to the general aviation public in the 3591 promotion of air commerce shall be deemed an activity which 3592 serves a governmental, municipal, or public purpose or function. 3593 Any activity undertaken by a lessee which is permitted under the 3594 terms of its lease of real property designated as a public 3595 airport as defined in s. 332.004(14) by municipalities, 3596 agencies, special districts, authorities, or other public bodies 3597 corporate and public bodies politic of the state, a spaceport as 3598 defined in s. 331.303, or which is located in a deepwater port 3599 identified in s. 403.021(9)(b) and owned by one of the foregoing 3600 governmental units, subject to a leasehold or other possessory 3601 interest of a nongovernmental lessee that is deemed to perform 3602 an aviation, airport, aerospace, maritime, or port purpose or 3603 operation shall be deemed an activity that serves a 3604 governmental, municipal, or public purpose. The use by a lessee, 3605 licensee, or management company of real property or a portion 3606 thereof as a convention center, visitor center, sports facility 3607 with permanent seating, concert hall, arena, stadium, park, or 3608 beach is deemed a use that serves a governmental, municipal, or 3609 public purpose or function when access to the property is open 3610 to the general public with or without a charge for admission. If 3611 property deeded to a municipality by the United States is 3612 subject to a requirement that the Federal Government, through a 3613 schedule established by the Secretary of the Interior, determine 3614 that the property is being maintained for public historic 3615 preservation, park, or recreational purposes and if those 3616 conditions are not met the property will revert back to the 3617 Federal Government, then such property shall be deemed to serve 3618 a municipal or public purpose. The term “governmental purpose” 3619 also includes a direct use of property on federal lands in 3620 connection with the Federal Government’s Space Exploration 3621 Program or spaceport activities as defined in s. 212.02s.3622212.02(22). Real property and tangible personal property owned 3623 by the Federal Government or Space Florida and used for defense 3624 and space exploration purposes or which is put to a use in 3625 support thereof shall be deemed to perform an essential national 3626 governmental purpose and shall be exempt. “Owned by the lessee” 3627 as used in this chapter does not include personal property, 3628 buildings, or other real property improvements used for the 3629 administration, operation, business offices and activities 3630 related specifically thereto in connection with the conduct of 3631 an aircraft full service fixed based operation which provides 3632 goods and services to the general aviation public in the 3633 promotion of air commerce provided that the real property is 3634 designated as an aviation area on an airport layout plan 3635 approved by the Federal Aviation Administration. For purposes of 3636 determination of “ownership,” buildings and other real property 3637 improvements which will revert to the airport authority or other 3638 governmental unit upon expiration of the term of the lease shall 3639 be deemed “owned” by the governmental unit and not the lessee. 3640 Providing two-way telecommunications services to the public for 3641 hire by the use of a telecommunications facility, as defined in 3642 s. 364.02s.364.02(15), and for which a certificate is required 3643 under chapter 364 does not constitute an exempt use for purposes 3644 of s. 196.199, unless the telecommunications services are 3645 provided by the operator of a public-use airport, as defined in 3646 s. 332.004, for the operator’s provision of telecommunications 3647 services for the airport or its tenants, concessionaires, or 3648 licensees, or unless the telecommunications services are 3649 provided by a public hospital. 3650 Section 26. Paragraph (b) of subsection (1) and paragraph 3651 (b) of subsection (2) of section 202.18, Florida Statutes, are 3652 amended to read: 3653 202.18 Allocation and disposition of tax proceeds.—The 3654 proceeds of the communications services taxes remitted under 3655 this chapter shall be treated as follows: 3656 (1) The proceeds of the taxes remitted under s. 3657 202.12(1)(a) shall be divided as follows: 3658 (b) The remaining portion shall be distributed according to 3659 s. 212.20(5)s.212.20(6). 3660 (2) The proceeds of the taxes remitted under s. 3661 202.12(1)(b) shall be divided as follows: 3662 (b) Sixty-three percent of the remainder shall be allocated 3663 to the state and distributed pursuant to s. 212.20(5)(d)2.s.3664212.20(6), except that the proceeds allocated pursuant to s. 3665 212.20(5)(d)2.s.212.20(6)(d)2.shall be prorated to the 3666 participating counties in the same proportion as that month’s 3667 collection of the taxes and fees imposed pursuant to chapter 212 3668 and paragraph (1)(b). 3669 Section 27. Paragraphs (f), (g), (h), and (i) of subsection 3670 (1) of section 203.01, Florida Statutes, are amended to read: 3671 203.01 Tax on gross receipts for utility and communications 3672 services.— 3673 (1) 3674 (f) Any person who imports into this state electricity, 3675 natural gas, or manufactured gas, or severs natural gas, for 3676 that person’s own use or consumption as a substitute for 3677 purchasing utility, transportation, or delivery services taxable 3678 under this chapter and who cannot demonstrate payment of the tax 3679 imposed by this chapter must register with the Department of 3680 Revenue and pay into the State Treasury each month an amount 3681 equal to the cost price of such electricity, natural gas, or 3682 manufactured gas times the rate set forth in paragraph (b), 3683 reduced by the amount of any like tax lawfully imposed on and 3684 paid by the person from whom the electricity, natural gas, or 3685 manufactured gas was purchased or any person who provided 3686 delivery service or transportation service in connection with 3687 the electricity, natural gas, or manufactured gas. For purposes 3688 of this paragraph, the term “cost price” has the meaning 3689 ascribed in s. 212.02s.212.02(4). The methods of demonstrating 3690 proof of payment and the amount of such reductions in tax shall 3691 be made according to rules of the Department of Revenue. 3692 (g) Electricity produced by cogeneration or by small power 3693 producers which is transmitted and distributed by a public 3694 utility between two locations of a customer of the utility 3695 pursuant to s. 366.051 is subject to the tax imposed by this 3696 section. The tax shall be applied to the cost price of such 3697 electricity as provided in s. 212.02s.212.02(4)and shall be 3698 paid each month by the producer of such electricity. 3699 (h) Electricity produced by cogeneration or by small power 3700 producers during the 12-month period ending June 30 of each year 3701 which is in excess of nontaxable electricity produced during the 3702 12-month period ending June 30, 1990, is subject to the tax 3703 imposed by this section. The tax shall be applied to the cost 3704 price of such electricity as provided in s. 212.02s.212.02(4)3705 and shall be paid each month, beginning with the month in which 3706 total production exceeds the production of nontaxable 3707 electricity for the 12-month period ending June 30, 1990. For 3708 purposes of this paragraph, “nontaxable electricity” means 3709 electricity produced by cogeneration or by small power producers 3710 which is not subject to tax under paragraph (g). Taxes paid 3711 pursuant to paragraph (g) may be credited against taxes due 3712 under this paragraph. Electricity generated as part of an 3713 industrial manufacturing process which manufactures products 3714 from phosphate rock, raw wood fiber, paper, citrus, or any 3715 agricultural product shall not be subject to the tax imposed by 3716 this paragraph. “Industrial manufacturing process” means the 3717 entire process conducted at the location where the process takes 3718 place. 3719 (i) Any person other than a cogenerator or small power 3720 producer described in paragraph (h) who produces for his or her 3721 own use electrical energy which is a substitute for electrical 3722 energy produced by an electric utility as defined in s. 366.02 3723 is subject to the tax imposed by this section. The tax shall be 3724 applied to the cost price of such electrical energy as provided 3725 in s. 212.02s.212.02(4)and shall be paid each month. The 3726 provisions of this paragraph do not apply to any electrical 3727 energy produced and used by an electric utility. 3728 Section 28. Paragraph (a) of subsection (1) of section 3729 212.031, Florida Statutes, is amended to read: 3730 212.031 Tax on rental or license fee for use of real 3731 property.— 3732 (1)(a) It is declared to be the legislative intent that 3733 every person is exercising a taxable privilege who engages in 3734 the business of renting, leasing, letting, or granting a license 3735 for the use of any real property unless such property is: 3736 1. Assessed as agricultural property under s. 193.461. 3737 2. Used exclusively as dwelling units. 3738 3. Property subject to tax on parking, docking, or storage 3739 spaces under s. 212.03(6). 3740 4. Recreational property or the common elements of a 3741 condominium when subject to a lease between the developer or 3742 owner thereof and the condominium association in its own right 3743 or as agent for the owners of individual condominium units or 3744 the owners of individual condominium units. However, only the 3745 lease payments on such property shall be exempt from the tax 3746 imposed by this chapter, and any other use made by the owner or 3747 the condominium association shall be fully taxable under this 3748 chapter. 3749 5. A public or private street or right-of-way and poles, 3750 conduits, fixtures, and similar improvements located on such 3751 streets or rights-of-way, occupied or used by a utility or 3752 provider of communications services, as defined by s. 202.11, 3753 for utility or communications or television purposes. For 3754 purposes of this subparagraph, the term “utility” means any 3755 person providing utility services as defined in s. 203.012. This 3756 exception also applies to property, wherever located, on which 3757 the following are placed: towers, antennas, cables, accessory 3758 structures, or equipment, not including switching equipment, 3759 used in the provision of mobile communications services as 3760 defined in s. 202.11. For purposes of this chapter, towers used 3761 in the provision of mobile communications services, as defined 3762 in s. 202.11, are considered to be fixtures. 3763 6. A public street or road which is used for transportation 3764 purposes. 3765 7. Property used at an airport exclusively for the purpose 3766 of aircraft landing or aircraft taxiing or property used by an 3767 airline for the purpose of loading or unloading passengers or 3768 property onto or from aircraft or for fueling aircraft. 3769 8.a. Property used at a port authority, as defined in s. 3770 315.02(2), exclusively for the purpose of oceangoing vessels or 3771 tugs docking, or such vessels mooring on property used by a port 3772 authority for the purpose of loading or unloading passengers or 3773 cargo onto or from such a vessel, or property used at a port 3774 authority for fueling such vessels, or to the extent that the 3775 amount paid for the use of any property at the port is based on 3776 the charge for the amount of tonnage actually imported or 3777 exported through the port by a tenant. 3778 b. The amount charged for the use of any property at the 3779 port in excess of the amount charged for tonnage actually 3780 imported or exported shall remain subject to tax except as 3781 provided in sub-subparagraph a. 3782 9. Property used as an integral part of the performance of 3783 qualified production services. As used in this subparagraph, the 3784 term “qualified production services” means any activity or 3785 service performed directly in connection with the production of 3786 a qualified motion picture, as defined in s. 212.06(1)(b), and 3787 includes: 3788 a. Photography, sound and recording, casting, location 3789 managing and scouting, shooting, creation of special and optical 3790 effects, animation, adaptation (language, media, electronic, or 3791 otherwise), technological modifications, computer graphics, set 3792 and stage support (such as electricians, lighting designers and 3793 operators, greensmen, prop managers and assistants, and grips), 3794 wardrobe (design, preparation, and management), hair and makeup 3795 (design, production, and application), performing (such as 3796 acting, dancing, and playing), designing and executing stunts, 3797 coaching, consulting, writing, scoring, composing, 3798 choreographing, script supervising, directing, producing, 3799 transmitting dailies, dubbing, mixing, editing, cutting, 3800 looping, printing, processing, duplicating, storing, and 3801 distributing; 3802 b. The design, planning, engineering, construction, 3803 alteration, repair, and maintenance of real or personal property 3804 including stages, sets, props, models, paintings, and facilities 3805 principally required for the performance of those services 3806 listed in sub-subparagraph a.; and 3807 c. Property management services directly related to 3808 property used in connection with the services described in sub 3809 subparagraphs a. and b. 3810 3811 This exemption will inure to the taxpayer upon presentation of 3812 the certificate of exemption issued to the taxpayer under the 3813 provisions of s. 288.1258. 3814 10. Leased, subleased, licensed, or rented to a person 3815 providing food and drink concessionaire services within the 3816 premises of a convention hall, exhibition hall, auditorium, 3817 stadium, theater, arena, civic center, performing arts center, 3818 publicly owned recreational facility, or any business operated 3819 under a permit issued pursuant to chapter 550. A person 3820 providing retail concessionaire services involving the sale of 3821 food and drink or other tangible personal property within the 3822 premises of an airport shall be subject to tax on the rental of 3823 real property used for that purpose, but shall not be subject to 3824 the tax on any license to use the property. For purposes of this 3825 subparagraph, the term “sale” shall not include the leasing of 3826 tangible personal property. 3827 11. Property occupied pursuant to an instrument calling for 3828 payments which the department has declared, in a Technical 3829 Assistance Advisement issued on or before March 15, 1993, to be 3830 nontaxable pursuant to rule 12A-1.070(19)(c), Florida 3831 Administrative Code; provided that this subparagraph shall only 3832 apply to property occupied by the same person before and after 3833 the execution of the subject instrument and only to those 3834 payments made pursuant to such instrument, exclusive of renewals 3835 and extensions thereof occurring after March 15, 1993. 3836 12. Rented, leased, subleased, or licensed to a 3837 concessionaire by a convention hall, exhibition hall, 3838 auditorium, stadium, theater, arena, civic center, performing 3839 arts center, or publicly owned recreational facility, during an 3840 event at the facility, to be used by the concessionaire to sell 3841 souvenirs, novelties, or other event-related products. This 3842 subparagraph applies only to that portion of the rental, lease, 3843 or license payment which is based on a percentage of sales and 3844 not based on a fixed price. This subparagraph is repealed July 3845 1, 2009. 3846 13. Property used or occupied predominantly for space 3847 flight business purposes. As used in this subparagraph, “space 3848 flight business” means the manufacturing, processing, or 3849 assembly of a space facility, space propulsion system, space 3850 vehicle, satellite, or station of any kind possessing the 3851 capacity for space flight, as defined by s. 212.02s.3852212.02(23), or components thereof, and also means the following 3853 activities supporting space flight: vehicle launch activities, 3854 flight operations, ground control or ground support, and all 3855 administrative activities directly related thereto. Property 3856 shall be deemed to be used or occupied predominantly for space 3857 flight business purposes if more than 50 percent of the 3858 property, or improvements thereon, is used for one or more space 3859 flight business purposes. Possession by a landlord, lessor, or 3860 licensor of a signed written statement from the tenant, lessee, 3861 or licensee claiming the exemption shall relieve the landlord, 3862 lessor, or licensor from the responsibility of collecting the 3863 tax, and the department shall look solely to the tenant, lessee, 3864 or licensee for recovery of such tax if it determines that the 3865 exemption was not applicable. 3866 Section 29. Paragraph (c) of subsection (2) and paragraph 3867 (c) of subsection (3) of section 212.055, Florida Statutes, are 3868 amended to read: 3869 212.055 Discretionary sales surtaxes; legislative intent; 3870 authorization and use of proceeds.—It is the legislative intent 3871 that any authorization for imposition of a discretionary sales 3872 surtax shall be published in the Florida Statutes as a 3873 subsection of this section, irrespective of the duration of the 3874 levy. Each enactment shall specify the types of counties 3875 authorized to levy; the rate or rates which may be imposed; the 3876 maximum length of time the surtax may be imposed, if any; the 3877 procedure which must be followed to secure voter approval, if 3878 required; the purpose for which the proceeds may be expended; 3879 and such other requirements as the Legislature may provide. 3880 Taxable transactions and administrative procedures shall be as 3881 provided in s. 212.054. 3882 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 3883 (c) Pursuant to s. 212.054s.212.054(4), the proceeds of 3884 the surtax levied under this subsection shall be distributed to 3885 the county and the municipalities within such county in which 3886 the surtax was collected, according to: 3887 1. An interlocal agreement between the county governing 3888 authority and the governing bodies of the municipalities 3889 representing a majority of the county’s municipal population, 3890 which agreement may include a school district with the consent 3891 of the county governing authority and the governing bodies of 3892 the municipalities representing a majority of the county’s 3893 municipal population; or 3894 2. If there is no interlocal agreement, according to the 3895 formula provided in s. 218.62. 3896 3897 Any change in the distribution formula must take effect on the 3898 first day of any month that begins at least 60 days after 3899 written notification of that change has been made to the 3900 department. 3901 (3) SMALL COUNTY SURTAX.— 3902 (c) Pursuant to s. 212.054s.212.054(4), the proceeds of 3903 the surtax levied under this subsection shall be distributed to 3904 the county and the municipalities within the county in which the 3905 surtax was collected, according to: 3906 1. An interlocal agreement between the county governing 3907 authority and the governing bodies of the municipalities 3908 representing a majority of the county’s municipal population, 3909 which agreement may include a school district with the consent 3910 of the county governing authority and the governing bodies of 3911 the municipalities representing a majority of the county’s 3912 municipal population; or 3913 2. If there is no interlocal agreement, according to the 3914 formula provided in s. 218.62. 3915 3916 Any change in the distribution formula shall take effect on the 3917 first day of any month that begins at least 60 days after 3918 written notification of that change has been made to the 3919 department. 3920 Section 30. Subsection (3) of section 212.13, Florida 3921 Statutes, is amended to read: 3922 212.13 Records required to be kept; power to inspect; audit 3923 procedure.— 3924 (3) For the purpose of enforcement of this chapter, every 3925 manufacturer and seller of tangible personal property or 3926 services licensed within this state is required to permit the 3927 department to examine his or her books and records at all 3928 reasonable hours, and, upon his or her refusal, the department 3929 may require him or her to permit such examination by resort to 3930 the circuit courts of this state, subject however to the right 3931 of removal of the cause to the judicial circuit wherein such 3932 person’s business is located or wherein such person’s books and 3933 records are kept, provided further that such person’s books and 3934 records are kept within the state. When the dealer has made an 3935 allocation or attribution pursuant to the definition of sales 3936 price in s. 212.02s.212.02(16), the department may prescribe 3937 by rule the books and records that must be made available during 3938 an audit of the dealer’s books and records and examples of 3939 methods for determining the reasonableness thereof. Books and 3940 records kept in the regular course of business include, but are 3941 not limited to, general ledgers, price lists, cost records, 3942 customer billings, billing system reports, tariffs, and other 3943 regulatory filings and rules of regulatory authorities. Such 3944 record may be required to be made available to the department in 3945 an electronic format when so kept by the dealer. The dealer may 3946 support the allocation of charges with books and records kept in 3947 the regular course of business covering the dealer’s entire 3948 service area, including territories outside this state. During 3949 an audit, the department may reasonably require production of 3950 any additional books and records found necessary to assist in 3951 its determination. 3952 Section 31. Subsection (1) of section 212.15, Florida 3953 Statutes, is amended to read: 3954 212.15 Taxes declared state funds; penalties for failure to 3955 remit taxes; due and delinquent dates; judicial review.— 3956 (1) The taxes imposed by this chapter shall, except as3957provided in s.212.06(5)(a)2.e.,become state funds at the 3958 moment of collection and shall for each month be due to the 3959 department on the first day of the succeeding month and be 3960 delinquent on the 21st day of such month. All returns postmarked 3961 after the 20th day of such month are delinquent. 3962 Section 32. Subsection (3) of section 213.015, Florida 3963 Statutes, is amended to read: 3964 213.015 Taxpayer rights.—There is created a Florida 3965 Taxpayer’s Bill of Rights to guarantee that the rights, privacy, 3966 and property of Florida taxpayers are adequately safeguarded and 3967 protected during tax assessment, collection, and enforcement 3968 processes administered under the revenue laws of this state. The 3969 Taxpayer’s Bill of Rights compiles, in one document, brief but 3970 comprehensive statements which explain, in simple, nontechnical 3971 terms, the rights and obligations of the Department of Revenue 3972 and taxpayers. Section 192.0105 provides additional rights 3973 afforded to payors of property taxes and assessments. The rights 3974 afforded taxpayers to ensure that their privacy and property are 3975 safeguarded and protected during tax assessment and collection 3976 are available only insofar as they are implemented in other 3977 parts of the Florida Statutes or rules of the Department of 3978 Revenue. The rights so guaranteed Florida taxpayers in the 3979 Florida Statutes and the departmental rules are: 3980 (3) The right to be represented or advised by counsel or 3981 other qualified representatives at any time in administrative 3982 interactions with the department, the right to procedural 3983 safeguards with respect to recording of interviews during tax 3984 determination or collection processes conducted by the 3985 department, the right to be treated in a professional manner by 3986 department personnel, and the right to have audits, inspections 3987 of records, and interviews conducted at a reasonable time and 3988 place except in criminal and internal investigations (see ss. 3989 198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3), 3990 211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11)(13), 3991 212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34). 3992 Section 33. Subsection (3) of section 218.245, Florida 3993 Statutes, is amended to read: 3994 218.245 Revenue sharing; apportionment.— 3995 (3) Revenues attributed to the increase in distribution to 3996 the Revenue Sharing Trust Fund for Municipalities pursuant to s. 3997 212.20(5)(d)5.s.212.20(6)(d)5.from 1.0715 percent to 1.3409 3998 percent provided in chapter 2003-402, Laws of Florida, shall be 3999 distributed to each eligible municipality and any unit of local 4000 government that is consolidated as provided by s. 9, Art. VIII 4001 of the State Constitution of 1885, as preserved by s. 6(e), Art. 4002 VIII, 1968 revised constitution, as follows: each eligible local 4003 government’s allocation shall be based on the amount it received 4004 from the half-cent sales tax under s. 218.61 in the prior state 4005 fiscal year divided by the total receipts under s. 218.61 in the 4006 prior state fiscal year for all eligible local governments. 4007 However, for the purpose of calculating this distribution, the 4008 amount received from the half-cent sales tax under s. 218.61 in 4009 the prior state fiscal year by a unit of local government which 4010 is consolidated as provided by s. 9, Art. VIII of the State 4011 Constitution of 1885, as amended, and as preserved by s. 6(e), 4012 Art. VIII, of the Constitution as revised in 1968, shall be 4013 reduced by 50 percent for such local government and for the 4014 total receipts. For eligible municipalities that began 4015 participating in the allocation of half-cent sales tax under s. 4016 218.61 in the previous state fiscal year, their annual receipts 4017 shall be calculated by dividing their actual receipts by the 4018 number of months they participated, and the result multiplied by 4019 12. 4020 Section 34. Subsections (5), (6), and (7) of section 4021 218.65, Florida Statutes, are amended to read: 4022 218.65 Emergency distribution.— 4023 (5) At the beginning of each fiscal year, the Department of 4024 Revenue shall calculate a base allocation for each eligible 4025 county equal to the difference between the current per capita 4026 limitation times the county’s population, minus prior year 4027 ordinary distributions to the county pursuant to ss. 4028 212.20(5)(d)2.212.20(6)(d)2., 218.61, and 218.62. If moneys 4029 deposited into the Local Government Half-cent Sales Tax Clearing 4030 Trust Fund pursuant to s. 212.20(5)(d)3.s.212.20(6)(d)3., 4031 excluding moneys appropriated for supplemental distributions 4032 pursuant to subsection (8), for the current year are less than 4033 or equal to the sum of the base allocations, each eligible 4034 county shall receive a share of the appropriated amount 4035 proportional to its base allocation. If the deposited amount 4036 exceeds the sum of the base allocations, each county shall 4037 receive its base allocation, and the excess appropriated amount, 4038 less any amounts distributed under subsection (6), shall be 4039 distributed equally on a per capita basis among the eligible 4040 counties. 4041 (6) If moneys deposited in the Local Government Half-cent 4042 Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)3.s.4043212.20(6)(d)3.exceed the amount necessary to provide the base 4044 allocation to each eligible county, the moneys in the trust fund 4045 may be used to provide a transitional distribution, as specified 4046 in this subsection, to certain counties whose population has 4047 increased. The transitional distribution shall be made available 4048 to each county that qualified for a distribution under 4049 subsection (2) in the prior year but does not, because of the 4050 requirements of paragraph (2)(a), qualify for a distribution in 4051 the current year. Beginning on July 1 of the year following the 4052 year in which the county no longer qualifies for a distribution 4053 under subsection (2), the county shall receive two-thirds of the 4054 amount received in the prior year, and beginning July 1 of the 4055 second year following the year in which the county no longer 4056 qualifies for a distribution under subsection (2), the county 4057 shall receive one-third of the amount it received in the last 4058 year it qualified for the distribution under subsection (2). If 4059 insufficient moneys are available in the Local Government Half 4060 cent Sales Tax Clearing Trust Fund to fully provide such a 4061 transitional distribution to each county that meets the 4062 eligibility criteria in this section, each eligible county shall 4063 receive a share of the available moneys proportional to the 4064 amount it would have received had moneys been sufficient to 4065 fully provide such a transitional distribution to each eligible 4066 county. 4067 (7) There is hereby annually appropriated from the Local 4068 Government Half-cent Sales Tax Clearing Trust Fund the 4069 distribution provided in s. 212.20(5)(d)3.s.212.20(6)(d)3.to 4070 be used for emergency and supplemental distributions pursuant to 4071 this section. 4072 Section 35. Paragraph (s) of subsection (1) of section 4073 288.1045, Florida Statutes, is amended to read: 4074 288.1045 Qualified defense contractor and space flight 4075 business tax refund program.— 4076 (1) DEFINITIONS.—As used in this section: 4077 (s) “Space flight business” means the manufacturing, 4078 processing, or assembly of space flight technology products, 4079 space flight facilities, space flight propulsion systems, or 4080 space vehicles, satellites, or stations of any kind possessing 4081 the capability for space flight, as defined by s. 212.02s.4082212.02(23), or components thereof, and includes, in supporting 4083 space flight, vehicle launch activities, flight operations, 4084 ground control or ground support, and all administrative 4085 activities directly related to such activities. The term does 4086 not include products that are designed or manufactured for 4087 general commercial aviation or other uses even if those products 4088 may also serve an incidental use in space flight applications. 4089 Section 36. Subsection (6) of section 288.1169, Florida 4090 Statutes, is amended to read: 4091 288.1169 International Game Fish Association World Center 4092 facility.— 4093 (6) The Department of Commerce must recertify every 10 4094 years that the facility is open, that the International Game 4095 Fish Association World Center continues to be the only 4096 international administrative headquarters, fishing museum, and 4097 Hall of Fame in the United States recognized by the 4098 International Game Fish Association, and that the project is 4099 meeting the minimum projections for attendance or sales tax 4100 revenues as required at the time of original certification. If 4101 the facility is not recertified during this 10-year review as 4102 meeting the minimum projections, then funding shall be abated 4103 until certification criteria are met. If the project fails to 4104 generate $1 million of annual revenues pursuant to paragraph 4105 (2)(e), the distribution of revenues pursuant to s. 4106 212.02(5)(d)6.d.s.212.02(6)(d)6.d.shall be reduced to an 4107 amount equal to $83,333 multiplied by a fraction, the numerator 4108 of which is the actual revenues generated and the denominator of 4109 which is $1 million. Such reduction remains in effect until 4110 revenues generated by the project in a 12-month period equal or 4111 exceed $1 million. 4112 Section 37. Subsection (8) of section 551.102, Florida 4113 Statutes, is amended to read: 4114 551.102 Definitions.—As used in this chapter, the term: 4115 (8) “Slot machine” means any mechanical or electrical 4116 contrivance, terminal that may or may not be capable of 4117 downloading slot games from a central server system, machine, or 4118 other device that, upon insertion of a coin, bill, ticket, 4119 token, or similar object or upon payment of any consideration 4120 whatsoever, including the use of any electronic payment system 4121 except a credit card or debit card, is available to play or 4122 operate, the play or operation of which, whether by reason of 4123 skill or application of the element of chance or both, may 4124 deliver or entitle the person or persons playing or operating 4125 the contrivance, terminal, machine, or other device to receive 4126 cash, billets, tickets, tokens, or electronic credits to be 4127 exchanged for cash or to receive merchandise or anything of 4128 value whatsoever, whether the payoff is made automatically from 4129 the machine or manually. The term includes associated equipment 4130 necessary to conduct the operation of the contrivance, terminal, 4131 machine, or other device. Slot machines may use spinning reels, 4132 video displays, or both. A slot machine is not a “coin-operated 4133 amusement machine” as defined in s. 212.02s.212.02(24)or an 4134 amusement game or machine as described in s. 849.161, and slot 4135 machines are not subject to the tax imposed by s. 212.05(1)(h). 4136 Section 38. Paragraph (a) of subsection (1) of section 4137 790.0655, Florida Statutes, is amended to read: 4138 790.0655 Purchase and delivery of handguns; mandatory 4139 waiting period; exceptions; penalties.— 4140 (1)(a) There shall be a mandatory 3-day waiting period, 4141 which shall be 3 days, excluding weekends and legal holidays, 4142 between the purchase and the delivery at retail of any handgun. 4143 “Purchase” means the transfer of money or other valuable 4144 consideration to the retailer. “Handgun” means a firearm capable 4145 of being carried and used by one hand, such as a pistol or 4146 revolver. “Retailer” means and includes every person engaged in 4147 the business of making sales at retail or for distribution, or 4148 use, or consumption, or storage to be used or consumed in this 4149 state, as defined in s. 212.02s.212.02(13). 4150 Section 39. Section 212.0596, Florida Statutes, is 4151 repealed. 4152 Section 40. This act shall take effect January 1, 2011.
