Bill Text: FL S1066 | 2019 | Regular Session | Comm Sub


Bill Title: Sales Tax Absorption

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced) 2019-03-21 - CS by Commerce and Tourism read 1st time [S1066 Detail]

Download: Florida-2019-S1066-Comm_Sub.html
       Florida Senate - 2019                             CS for SB 1066
       
       
        
       By the Committee on Commerce and Tourism; and Senators Baxley
       and Diaz
       
       
       
       
       577-03170-19                                          20191066c1
    1                        A bill to be entitled                      
    2         An act relating to sales tax absorption; amending s.
    3         212.07, F.S.; deleting prohibitions against a dealer
    4         advertising or holding out to the public that he or
    5         she will absorb all or part of the sales and use tax
    6         or will relieve the purchaser of all or part of the
    7         tax; authorizing dealers, subject to specified
    8         conditions, to advertise or hold out to the public
    9         that they will absorb all or part of the tax or refund
   10         any part thereof to the purchaser; providing that such
   11         dealers are solely responsible and liable for the tax;
   12         revising a criminal penalty; amending s. 212.15, F.S.;
   13         providing a criminal penalty for the failure to remit
   14         absorbed sales taxes with certain intent; providing an
   15         effective date.
   16          
   17  Be It Enacted by the Legislature of the State of Florida:
   18  
   19         Section 1. Subsection (4) of section 212.07, Florida
   20  Statutes, is amended, and subsection (2) of that section is
   21  republished, to read:
   22         212.07 Sales, storage, use tax; tax added to purchase
   23  price; tax absorption dealer not to absorb; liability of
   24  purchasers who cannot prove payment of the tax; penalties;
   25  general exemptions.—
   26         (2) A dealer shall, as far as practicable, add the amount
   27  of the tax imposed under this chapter to the sale price, and the
   28  amount of the tax shall be separately stated as Florida tax on
   29  any charge ticket, sales slip, invoice, or other tangible
   30  evidence of sale. Such tax shall constitute a part of such
   31  price, charge, or proof of sale which shall be a debt from the
   32  purchaser or consumer to the dealer, until paid, and shall be
   33  recoverable at law in the same manner as other debts. Where it
   34  is impracticable, due to the nature of the business practices
   35  within an industry, to separately state Florida tax on any
   36  charge ticket, sales slip, invoice, or other tangible evidence
   37  of sale, the department may establish an effective tax rate for
   38  such industry. The department may also amend this effective tax
   39  rate as the industry’s pricing or practices change. Except as
   40  otherwise specifically provided, any dealer who neglects, fails,
   41  or refuses to collect the tax herein provided upon any, every,
   42  and all retail sales made by the dealer or the dealer’s agents
   43  or employees of tangible personal property or services which are
   44  subject to the tax imposed by this chapter shall be liable for
   45  and pay the tax himself or herself.
   46         (4)(a) A dealer engaged in any business taxable under this
   47  chapter may not advertise or hold out to the public, in any
   48  manner, directly or indirectly, that he or she will absorb all
   49  or any part of the tax, or that he or she will relieve the
   50  purchaser of the payment of all or any part of the tax, or that
   51  the tax will not be added to the selling price of the property
   52  or services sold or released. However, such dealer may advertise
   53  or hold out to the public, directly or indirectly or, when
   54  added, that he or she will absorb all or any part of such tax or
   55  that it or any part thereof will be refunded to the purchaser,
   56  either directly or indirectly, subject to both of the following
   57  conditions:
   58         1. In so advertising or holding out to the public, the
   59  dealer shall expressly state on any charge ticket, sales slip,
   60  invoice, or other tangible evidence of sale given to the
   61  purchaser that such dealer will pay the tax imposed by this
   62  chapter to the state. The dealer may not indicate or imply that
   63  the transaction is exempt or excluded from the tax imposed by
   64  this chapter.
   65         2.A charge ticket, sales slip, invoice, or other tangible
   66  evidence of sale given to the purchaser must separately state
   67  the amount of such tax in accordance with subsection (2).
   68         (b) Notwithstanding any law to the contrary, if a dealer
   69  directly or indirectly advertises or holds out to the public
   70  that the dealer will pay the tax to the purchaser subject to the
   71  conditions in subparagraphs (a)1. and 2., the dealer is solely
   72  responsible and liable for any tax imposed by this chapter
   73  either directly or indirectly by any method whatsoever.
   74         (c) A person who violates this subsection provision with
   75  respect to failing to add the tax to the selling price
   76  advertising or refund is guilty of a misdemeanor of the second
   77  degree, punishable as provided in s. 775.082 or s. 775.083. A
   78  second or subsequent offense constitutes a misdemeanor of the
   79  first degree, punishable as provided in s. 775.082 or s.
   80  775.083.
   81         Section 2. Subsection (2) of section 212.15, Florida
   82  Statutes, is amended to read:
   83         212.15 Taxes declared state funds; penalties for failure to
   84  remit taxes; due and delinquent dates; judicial review.—
   85         (2) Any person who, with intent to unlawfully deprive or
   86  defraud the state of its moneys or the use or benefit thereof,
   87  fails to remit taxes collected or absorbed under this chapter is
   88  guilty of theft of state funds, punishable as follows:
   89         (a) If the total amount of stolen revenue is less than
   90  $300, the offense is a misdemeanor of the second degree,
   91  punishable as provided in s. 775.082 or s. 775.083. Upon a
   92  second conviction, the offender is guilty of a misdemeanor of
   93  the first degree, punishable as provided in s. 775.082 or s.
   94  775.083. Upon a third or subsequent conviction, the offender is
   95  guilty of a felony of the third degree, punishable as provided
   96  in s. 775.082, s. 775.083, or s. 775.084.
   97         (b) If the total amount of stolen revenue is $300 or more,
   98  but less than $20,000, the offense is a felony of the third
   99  degree, punishable as provided in s. 775.082, s. 775.083, or s.
  100  775.084.
  101         (c) If the total amount of stolen revenue is $20,000 or
  102  more, but less than $100,000, the offense is a felony of the
  103  second degree, punishable as provided in s. 775.082, s. 775.083,
  104  or s. 775.084.
  105         (d) If the total amount of stolen revenue is $100,000 or
  106  more, the offense is a felony of the first degree, punishable as
  107  provided in s. 775.082, s. 775.083, or s. 775.084.
  108         Section 3. This act shall take effect July 1, 2019.

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