Bill Text: FL S1112 | 2019 | Regular Session | Comm Sub


Bill Title: Taxation

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Introduced) 2019-04-18 - Pending reference review under Rule 4.7(2) - (Committee Substitute) [S1112 Detail]

Download: Florida-2019-S1112-Comm_Sub.html
       Florida Senate - 2019                             CS for SB 1112
       
       
        
       By the Committee on Finance and Tax; and Senators Gruters,
       Gainer, and Baxley
       
       
       
       
       593-04453-19                                          20191112c1
    1                        A bill to be entitled                      
    2         An act relating to taxation; amending s. 192.001,
    3         F.S.; revising the definition of the term “inventory,”
    4         for purposes of ad valorem taxation except for school
    5         district levies, to include certain construction
    6         equipment owned by a heavy equipment rental dealer;
    7         defining the terms “heavy equipment rental dealer” and
    8         “short-term rental”; providing construction; amending
    9         s. 196.1978, F.S.; increasing the discount under the
   10         affordable housing property exemption; amending s.
   11         212.02, F.S.; revising the definition of the term
   12         “retail sale” for purposes of the sales and use tax;
   13         amending s. 212.031, F.S.; reducing the rate of the
   14         tax on rental or licensee fees for the use of real
   15         property; amending s. 212.05, F.S.; conforming a
   16         provision to changes made by the act; amending s.
   17         212.0596, F.S.; renaming the term “mail order sale” as
   18         “remote sale” and revising the definition; providing
   19         that certain activities of a dealer that result in
   20         making a substantial number of remote sales subject
   21         the dealer to the sales and use tax; deleting a
   22         condition that certain connections with or
   23         relationships to this state or its residents subject a
   24         dealer to the tax; deleting a prohibition against
   25         imposing a fee on certain dealers; defining the term
   26         “making a substantial number of remote sales”;
   27         deleting an exemption for certain dealers from
   28         collecting local option surtaxes under certain
   29         circumstances; creating s. 212.05965, F.S.; defining
   30         terms; providing that certain marketplace providers
   31         are subject to dealer registration requirements and
   32         requirements for collecting and remitting sales taxes;
   33         requiring marketplace providers to provide a certain
   34         certification to their marketplace sellers;
   35         prohibiting marketplace sellers from collecting and
   36         remitting sales taxes, and requiring such sellers to
   37         exclude certain sales from their sales tax returns,
   38         under certain circumstances; requiring certain
   39         marketplace sellers to register and to collect and
   40         remit sales taxes on all taxable retail sales made
   41         outside of the marketplace; requiring marketplace
   42         providers to allow the Department of Revenue to
   43         examine and audit their books and records; specifying
   44         the department’s authority in examinations, audits,
   45         and assessments of marketplace sellers; providing that
   46         the marketplace seller or customer, and not the
   47         marketplace provider, is liable for sales taxes under
   48         certain circumstances; authorizing marketplace
   49         providers and marketplace sellers to enter into
   50         certain agreements for the recovery of tax, interest,
   51         and penalties; authorizing the department to
   52         compromise any tax, interest, or penalty on certain
   53         sales; providing applicability and construction;
   54         amending s. 212.06, F.S.; revising the definition of
   55         the term “dealer”; conforming provisions to changes
   56         made by the act; creating s. 212.094, F.S.; defining
   57         terms; providing a sales tax refund to an eligible job
   58         training organization on its sales of goods donated to
   59         the organization; specifying requirements on the use
   60         of refunds; specifying limitations and requirements on
   61         refunds issued and granted; specifying requirements
   62         and procedures for applying for certification with the
   63         Department of Economic Opportunity; specifying
   64         requirements and procedures for certified eligible job
   65         training organizations in applying for refunds with
   66         the Department of Revenue; providing construction;
   67         requiring certain organizations to provide a specified
   68         report to the Department of Economic Opportunity by a
   69         certain date; authorizing the Department of Economic
   70         Opportunity to adopt rules; providing requirements if
   71         the Department of Economic Opportunity determines an
   72         organization no longer qualifies for the refund;
   73         providing for repayment and interest of certain issued
   74         refunds; amending s. 212.12, F.S.; deleting the
   75         authority of the Department of Revenue’s executive
   76         director to negotiate a certain collection allowance;
   77         conforming provisions to changes made by the act;
   78         amending s. 212.18, F.S.; conforming a provision to
   79         changes made by the act; amending s. 220.191, F.S.;
   80         revising definitions; defining the term “intellectual
   81         property”; revising the capital investment tax credit
   82         to include certain qualifying projects for the
   83         creation of intellectual property; specifying the
   84         amount and maximum period of the tax credit for such
   85         projects; specifying the limit of the credit as to
   86         certain tax liabilities; specifying minimum required
   87         capital investments in such projects; specifying
   88         procedures and requirements for carrying forward and
   89         transferring the tax credit for such projects;
   90         creating s. 220.197, F.S.; providing a corporate
   91         income tax credit, during a certain timeframe, for
   92         certain health insurers and health maintenance
   93         organizations that cover services provided by
   94         telehealth; specifying a condition for eligibility;
   95         authorizing the credit to be carried forward for a
   96         certain period; authorizing the department to conduct
   97         certain audits and investigations; requiring the
   98         Office of Insurance Regulation to provide technical
   99         assistance to the department; requiring the department
  100         to pursue recovery of funds from taxpayers claiming
  101         the credit under certain circumstances; specifying
  102         requirements and procedures for transferring the
  103         credit to another taxpayer; authorizing the department
  104         and the Financial Services Commission to adopt certain
  105         rules; amending s. 624.509, F.S.; providing an
  106         insurance premium tax credit, during a certain
  107         timeframe, for certain health insurers and health
  108         maintenance organizations that cover services provided
  109         by telehealth; requiring the Office of Insurance
  110         Regulation to confirm certain coverage with the
  111         department at certain timeframes; authorizing the
  112         credit to be carried forward for a certain period;
  113         authorizing the department to conduct certain audits
  114         and investigations; requiring the Office of Insurance
  115         Regulation to provide technical assistance to the
  116         department; requiring the department to pursue
  117         recovery of funds from taxpayers claiming the credit
  118         under certain circumstances; specifying requirements
  119         and procedures for transferring the credit to another
  120         taxpayer; authorizing the department and the Financial
  121         Services Commission to adopt certain rules; providing
  122         that an insurer is not required to pay additional
  123         retaliatory tax as a result of claiming such credit;
  124         providing construction; defining terms; reenacting s.
  125         212.20(4), F.S., relating to refunds of taxes
  126         adjudicated unconstitutionally collected, to
  127         incorporate the amendment made to s. 212.0596, F.S.,
  128         in a reference thereto; authorizing the department to
  129         adopt emergency rules; providing for expiration of the
  130         authorization; providing for severability; providing
  131         effective dates.
  132          
  133  Be It Enacted by the Legislature of the State of Florida:
  134  
  135         Section 1. Effective January 1, 2020, paragraph (c) of
  136  subsection (11) of section 192.001, Florida Statutes, is amended
  137  to read:
  138         192.001 Definitions.—All definitions set out in chapters 1
  139  and 200 that are applicable to this chapter are included herein.
  140  In addition, the following definitions shall apply in the
  141  imposition of ad valorem taxes:
  142         (11) “Personal property,” for the purposes of ad valorem
  143  taxation, shall be divided into four categories as follows:
  144         (c)1. “Inventory” means only those chattels consisting of
  145  items commonly referred to as goods, wares, and merchandise (as
  146  well as inventory) which are held for sale or lease to customers
  147  in the ordinary course of business. Supplies and raw materials
  148  shall be considered to be inventory only to the extent that they
  149  are acquired for sale or lease to customers in the ordinary
  150  course of business or will physically become a part of
  151  merchandise intended for sale or lease to customers in the
  152  ordinary course of business. Partially finished products which
  153  when completed will be held for sale or lease to customers in
  154  the ordinary course of business shall be deemed items of
  155  inventory. All livestock shall be considered inventory. Items of
  156  inventory held for lease to customers in the ordinary course of
  157  business, rather than for sale, shall be deemed inventory only
  158  prior to the initial lease of such items. For the purposes of
  159  this section, fuels used in the production of electricity shall
  160  be considered inventory.
  161         2. “Inventory” also means construction and agricultural
  162  equipment weighing 1,000 pounds or more that is returned to a
  163  dealership under a rent-to-purchase option and held for sale to
  164  customers in the ordinary course of business. This subparagraph
  165  may not be considered in determining whether property that is
  166  not construction and agricultural equipment weighing 1,000
  167  pounds or more that is returned under a rent-to-purchase option
  168  is inventory under subparagraph 1.
  169         3.Notwithstanding any provision in this subsection to the
  170  contrary, the term “inventory,” for all levies other than school
  171  district levies, also means construction equipment owned by a
  172  heavy equipment rental dealer for sale or short-term rental in
  173  the normal course of business on the annual assessment date. For
  174  the purposes of this chapter and chapter 196, the term “heavy
  175  equipment rental dealer” means a person or entity principally
  176  engaged in the business of the short-term rental and sale of
  177  equipment described under 532412 of the North American Industry
  178  Classification System, including attachments for the equipment
  179  or other ancillary equipment. As used in this subparagraph, the
  180  term “short-term rental” means the rental of a dealer’s heavy
  181  equipment rental property for a period of less than 365 days,
  182  under an open-ended contract, or under a contract with unlimited
  183  terms. The prior short-term rental of any construction or
  184  industrial equipment does not disqualify such property from
  185  qualifying as inventory under this paragraph following the term
  186  of such rental. This section may not be construed to consider as
  187  inventory heavy equipment rented with an operator.
  188         Section 2. Effective January 1, 2020, paragraphs (a) and
  189  (c) of subsection (2) of section 196.1978, Florida Statutes, are
  190  amended to read:
  191         196.1978 Affordable housing property exemption.—
  192         (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
  193  a multifamily project that meets the requirements of this
  194  paragraph is considered property used for a charitable purpose
  195  and shall receive a 100 50 percent discount from the amount of
  196  ad valorem tax otherwise owed beginning with the January 1
  197  assessment after the 15th completed year of the term of the
  198  recorded agreement on those portions of the affordable housing
  199  property that provide housing to natural persons or families
  200  meeting the extremely-low-income, very-low-income, or low-income
  201  limits specified in s. 420.0004. The multifamily project must:
  202         1. Contain more than 70 units that are used to provide
  203  affordable housing to natural persons or families meeting the
  204  extremely-low-income, very-low-income, or low-income limits
  205  specified in s. 420.0004; and
  206         2. Be subject to an agreement with the Florida Housing
  207  Finance Corporation recorded in the official records of the
  208  county in which the property is located to provide affordable
  209  housing to natural persons or families meeting the extremely
  210  low-income, very-low-income, or low-income limits specified in
  211  s. 420.0004.
  212  
  213  This discount terminates if the property no longer serves
  214  extremely-low-income, very-low-income, or low-income persons
  215  pursuant to the recorded agreement.
  216         (c) The property appraiser shall apply the discount by
  217  reducing the taxable value on those portions of the affordable
  218  housing property that provide housing to natural persons or
  219  families meeting the extremely-low-income, very-low-income, or
  220  low-income limits specified in s. 420.0004 before certifying the
  221  tax roll to the tax collector.
  222         1. The property appraiser shall first ascertain all other
  223  applicable exemptions, including exemptions provided pursuant to
  224  local option, and deduct all other exemptions from the assessed
  225  value.
  226         2. One hundred Fifty percent of the remaining value shall
  227  be subtracted to yield the discounted taxable value.
  228         3. The resulting taxable value shall be included in the
  229  certification for use by taxing authorities in setting millage.
  230         4. The property appraiser shall place the discounted amount
  231  on the tax roll when it is extended.
  232         Section 3. Effective October 1, 2019, paragraph (e) of
  233  subsection (14) of section 212.02, Florida Statutes, is amended,
  234  and paragraph (f) is added to that subsection, to read:
  235         212.02 Definitions.—The following terms and phrases when
  236  used in this chapter have the meanings ascribed to them in this
  237  section, except where the context clearly indicates a different
  238  meaning:
  239         (14)
  240         (e) The term “retail sale” includes a remote mail order
  241  sale, as defined in s. 212.0596(1).
  242         (f)The term “retail sale” includes a sale facilitated
  243  through a marketplace as defined in s. 212.05965(1).
  244         Section 4. Effective January 1, 2020, paragraphs (c) and
  245  (d) of subsection (1) of section 212.031, Florida Statutes, are
  246  amended to read:
  247         212.031 Tax on rental or license fee for use of real
  248  property.—
  249         (1)
  250         (c) For the exercise of such privilege, a tax is levied at
  251  the rate of 3.5 5.7 percent of and on the total rent or license
  252  fee charged for such real property by the person charging or
  253  collecting the rental or license fee. The total rent or license
  254  fee charged for such real property shall include payments for
  255  the granting of a privilege to use or occupy real property for
  256  any purpose and shall include base rent, percentage rents, or
  257  similar charges. Such charges shall be included in the total
  258  rent or license fee subject to tax under this section whether or
  259  not they can be attributed to the ability of the lessor’s or
  260  licensor’s property as used or operated to attract customers.
  261  Payments for intrinsically valuable personal property such as
  262  franchises, trademarks, service marks, logos, or patents are not
  263  subject to tax under this section. In the case of a contractual
  264  arrangement that provides for both payments taxable as total
  265  rent or license fee and payments not subject to tax, the tax
  266  shall be based on a reasonable allocation of such payments and
  267  shall not apply to that portion which is for the nontaxable
  268  payments.
  269         (d) When the rental or license fee of any such real
  270  property is paid by way of property, goods, wares, merchandise,
  271  services, or other thing of value, the tax shall be at the rate
  272  of 3.5 5.7 percent of the value of the property, goods, wares,
  273  merchandise, services, or other thing of value.
  274         Section 5. Effective October 1, 2019, section 212.05,
  275  Florida Statutes, is amended to read:
  276         212.05 Sales, storage, use tax.—It is hereby declared to be
  277  the legislative intent that every person is exercising a taxable
  278  privilege who engages in the business of selling tangible
  279  personal property at retail in this state, including the
  280  business of making remote mail order sales;, or who rents or
  281  furnishes any of the things or services taxable under this
  282  chapter;, or who stores for use or consumption in this state any
  283  item or article of tangible personal property as defined herein
  284  and who leases or rents such property within the state.
  285         (1) For the exercise of such privilege, a tax is levied on
  286  each taxable transaction or incident, which tax is due and
  287  payable as follows:
  288         (a)1.a. At the rate of 6 percent of the sales price of each
  289  item or article of tangible personal property when sold at
  290  retail in this state, computed on each taxable sale for the
  291  purpose of remitting the amount of tax due the state, and
  292  including each and every retail sale.
  293         b. Each occasional or isolated sale of an aircraft, boat,
  294  mobile home, or motor vehicle of a class or type which is
  295  required to be registered, licensed, titled, or documented in
  296  this state or by the United States Government shall be subject
  297  to tax at the rate provided in this paragraph. The department
  298  shall by rule adopt any nationally recognized publication for
  299  valuation of used motor vehicles as the reference price list for
  300  any used motor vehicle which is required to be licensed pursuant
  301  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
  302  party to an occasional or isolated sale of such a vehicle
  303  reports to the tax collector a sales price which is less than 80
  304  percent of the average loan price for the specified model and
  305  year of such vehicle as listed in the most recent reference
  306  price list, the tax levied under this paragraph shall be
  307  computed by the department on such average loan price unless the
  308  parties to the sale have provided to the tax collector an
  309  affidavit signed by each party, or other substantial proof,
  310  stating the actual sales price. Any party to such sale who
  311  reports a sales price less than the actual sales price is guilty
  312  of a misdemeanor of the first degree, punishable as provided in
  313  s. 775.082 or s. 775.083. The department shall collect or
  314  attempt to collect from such party any delinquent sales taxes.
  315  In addition, such party shall pay any tax due and any penalty
  316  and interest assessed plus a penalty equal to twice the amount
  317  of the additional tax owed. Notwithstanding any other provision
  318  of law, the Department of Revenue may waive or compromise any
  319  penalty imposed pursuant to this subparagraph.
  320         2. This paragraph does not apply to the sale of a boat or
  321  aircraft by or through a registered dealer under this chapter to
  322  a purchaser who, at the time of taking delivery, is a
  323  nonresident of this state, does not make his or her permanent
  324  place of abode in this state, and is not engaged in carrying on
  325  in this state any employment, trade, business, or profession in
  326  which the boat or aircraft will be used in this state, or is a
  327  corporation none of the officers or directors of which is a
  328  resident of, or makes his or her permanent place of abode in,
  329  this state, or is a noncorporate entity that has no individual
  330  vested with authority to participate in the management,
  331  direction, or control of the entity’s affairs who is a resident
  332  of, or makes his or her permanent abode in, this state. For
  333  purposes of this exemption, either a registered dealer acting on
  334  his or her own behalf as seller, a registered dealer acting as
  335  broker on behalf of a seller, or a registered dealer acting as
  336  broker on behalf of the purchaser may be deemed to be the
  337  selling dealer. This exemption shall not be allowed unless:
  338         a. The purchaser removes a qualifying boat, as described in
  339  sub-subparagraph f., from the state within 90 days after the
  340  date of purchase or extension, or the purchaser removes a
  341  nonqualifying boat or an aircraft from this state within 10 days
  342  after the date of purchase or, when the boat or aircraft is
  343  repaired or altered, within 20 days after completion of the
  344  repairs or alterations; or if the aircraft will be registered in
  345  a foreign jurisdiction and:
  346         (I) Application for the aircraft’s registration is properly
  347  filed with a civil airworthiness authority of a foreign
  348  jurisdiction within 10 days after the date of purchase;
  349         (II) The purchaser removes the aircraft from the state to a
  350  foreign jurisdiction within 10 days after the date the aircraft
  351  is registered by the applicable foreign airworthiness authority;
  352  and
  353         (III) The aircraft is operated in the state solely to
  354  remove it from the state to a foreign jurisdiction.
  355  
  356  For purposes of this sub-subparagraph, the term “foreign
  357  jurisdiction” means any jurisdiction outside of the United
  358  States or any of its territories;
  359         b. The purchaser, within 30 days from the date of
  360  departure, provides the department with written proof that the
  361  purchaser licensed, registered, titled, or documented the boat
  362  or aircraft outside the state. If such written proof is
  363  unavailable, within 30 days the purchaser shall provide proof
  364  that the purchaser applied for such license, title,
  365  registration, or documentation. The purchaser shall forward to
  366  the department proof of title, license, registration, or
  367  documentation upon receipt;
  368         c. The purchaser, within 10 days of removing the boat or
  369  aircraft from Florida, furnishes the department with proof of
  370  removal in the form of receipts for fuel, dockage, slippage,
  371  tie-down, or hangaring from outside of Florida. The information
  372  so provided must clearly and specifically identify the boat or
  373  aircraft;
  374         d. The selling dealer, within 5 days of the date of sale,
  375  provides to the department a copy of the sales invoice, closing
  376  statement, bills of sale, and the original affidavit signed by
  377  the purchaser attesting that he or she has read the provisions
  378  of this section;
  379         e. The seller makes a copy of the affidavit a part of his
  380  or her record for as long as required by s. 213.35; and
  381         f. Unless the nonresident purchaser of a boat of 5 net tons
  382  of admeasurement or larger intends to remove the boat from this
  383  state within 10 days after the date of purchase or when the boat
  384  is repaired or altered, within 20 days after completion of the
  385  repairs or alterations, the nonresident purchaser applies to the
  386  selling dealer for a decal which authorizes 90 days after the
  387  date of purchase for removal of the boat. The nonresident
  388  purchaser of a qualifying boat may apply to the selling dealer
  389  within 60 days after the date of purchase for an extension decal
  390  that authorizes the boat to remain in this state for an
  391  additional 90 days, but not more than a total of 180 days,
  392  before the nonresident purchaser is required to pay the tax
  393  imposed by this chapter. The department is authorized to issue
  394  decals in advance to dealers. The number of decals issued in
  395  advance to a dealer shall be consistent with the volume of the
  396  dealer’s past sales of boats which qualify under this sub
  397  subparagraph. The selling dealer or his or her agent shall mark
  398  and affix the decals to qualifying boats in the manner
  399  prescribed by the department, before delivery of the boat.
  400         (I) The department is hereby authorized to charge dealers a
  401  fee sufficient to recover the costs of decals issued, except the
  402  extension decal shall cost $425.
  403         (II) The proceeds from the sale of decals will be deposited
  404  into the administrative trust fund.
  405         (III) Decals shall display information to identify the boat
  406  as a qualifying boat under this sub-subparagraph, including, but
  407  not limited to, the decal’s date of expiration.
  408         (IV) The department is authorized to require dealers who
  409  purchase decals to file reports with the department and may
  410  prescribe all necessary records by rule. All such records are
  411  subject to inspection by the department.
  412         (V) Any dealer or his or her agent who issues a decal
  413  falsely, fails to affix a decal, mismarks the expiration date of
  414  a decal, or fails to properly account for decals will be
  415  considered prima facie to have committed a fraudulent act to
  416  evade the tax and will be liable for payment of the tax plus a
  417  mandatory penalty of 200 percent of the tax, and shall be liable
  418  for fine and punishment as provided by law for a conviction of a
  419  misdemeanor of the first degree, as provided in s. 775.082 or s.
  420  775.083.
  421         (VI) Any nonresident purchaser of a boat who removes a
  422  decal before permanently removing the boat from the state, or
  423  defaces, changes, modifies, or alters a decal in a manner
  424  affecting its expiration date before its expiration, or who
  425  causes or allows the same to be done by another, will be
  426  considered prima facie to have committed a fraudulent act to
  427  evade the tax and will be liable for payment of the tax plus a
  428  mandatory penalty of 200 percent of the tax, and shall be liable
  429  for fine and punishment as provided by law for a conviction of a
  430  misdemeanor of the first degree, as provided in s. 775.082 or s.
  431  775.083.
  432         (VII) The department is authorized to adopt rules necessary
  433  to administer and enforce this subparagraph and to publish the
  434  necessary forms and instructions.
  435         (VIII) The department is hereby authorized to adopt
  436  emergency rules pursuant to s. 120.54(4) to administer and
  437  enforce the provisions of this subparagraph.
  438  
  439  If the purchaser fails to remove the qualifying boat from this
  440  state within the maximum 180 days after purchase or a
  441  nonqualifying boat or an aircraft from this state within 10 days
  442  after purchase or, when the boat or aircraft is repaired or
  443  altered, within 20 days after completion of such repairs or
  444  alterations, or permits the boat or aircraft to return to this
  445  state within 6 months from the date of departure, except as
  446  provided in s. 212.08(7)(fff), or if the purchaser fails to
  447  furnish the department with any of the documentation required by
  448  this subparagraph within the prescribed time period, the
  449  purchaser shall be liable for use tax on the cost price of the
  450  boat or aircraft and, in addition thereto, payment of a penalty
  451  to the Department of Revenue equal to the tax payable. This
  452  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  453  The maximum 180-day period following the sale of a qualifying
  454  boat tax-exempt to a nonresident may not be tolled for any
  455  reason.
  456         (b) At the rate of 6 percent of the cost price of each item
  457  or article of tangible personal property when the same is not
  458  sold but is used, consumed, distributed, or stored for use or
  459  consumption in this state; however, for tangible property
  460  originally purchased exempt from tax for use exclusively for
  461  lease and which is converted to the owner’s own use, tax may be
  462  paid on the fair market value of the property at the time of
  463  conversion. If the fair market value of the property cannot be
  464  determined, use tax at the time of conversion shall be based on
  465  the owner’s acquisition cost. Under no circumstances may the
  466  aggregate amount of sales tax from leasing the property and use
  467  tax due at the time of conversion be less than the total sales
  468  tax that would have been due on the original acquisition cost
  469  paid by the owner.
  470         (c) At the rate of 6 percent of the gross proceeds derived
  471  from the lease or rental of tangible personal property, as
  472  defined herein; however, the following special provisions apply
  473  to the lease or rental of motor vehicles:
  474         1. When a motor vehicle is leased or rented for a period of
  475  less than 12 months:
  476         a. If the motor vehicle is rented in Florida, the entire
  477  amount of such rental is taxable, even if the vehicle is dropped
  478  off in another state.
  479         b. If the motor vehicle is rented in another state and
  480  dropped off in Florida, the rental is exempt from Florida tax.
  481         2. Except as provided in subparagraph 3., for the lease or
  482  rental of a motor vehicle for a period of not less than 12
  483  months, sales tax is due on the lease or rental payments if the
  484  vehicle is registered in this state; provided, however, that no
  485  tax shall be due if the taxpayer documents use of the motor
  486  vehicle outside this state and tax is being paid on the lease or
  487  rental payments in another state.
  488         3. The tax imposed by this chapter does not apply to the
  489  lease or rental of a commercial motor vehicle as defined in s.
  490  316.003(13)(a) to one lessee or rentee for a period of not less
  491  than 12 months when tax was paid on the purchase price of such
  492  vehicle by the lessor. To the extent tax was paid with respect
  493  to the purchase of such vehicle in another state, territory of
  494  the United States, or the District of Columbia, the Florida tax
  495  payable shall be reduced in accordance with the provisions of s.
  496  212.06(7). This subparagraph shall only be available when the
  497  lease or rental of such property is an established business or
  498  part of an established business or the same is incidental or
  499  germane to such business.
  500         (d) At the rate of 6 percent of the lease or rental price
  501  paid by a lessee or rentee, or contracted or agreed to be paid
  502  by a lessee or rentee, to the owner of the tangible personal
  503  property.
  504         (e)1. At the rate of 6 percent on charges for:
  505         a. Prepaid calling arrangements. The tax on charges for
  506  prepaid calling arrangements shall be collected at the time of
  507  sale and remitted by the selling dealer.
  508         (I) “Prepaid calling arrangement” has the same meaning as
  509  provided in s. 202.11.
  510         (II) If the sale or recharge of the prepaid calling
  511  arrangement does not take place at the dealer’s place of
  512  business, it shall be deemed to have taken place at the
  513  customer’s shipping address or, if no item is shipped, at the
  514  customer’s address or the location associated with the
  515  customer’s mobile telephone number.
  516         (III) The sale or recharge of a prepaid calling arrangement
  517  shall be treated as a sale of tangible personal property for
  518  purposes of this chapter, regardless of whether a tangible item
  519  evidencing such arrangement is furnished to the purchaser, and
  520  such sale within this state subjects the selling dealer to the
  521  jurisdiction of this state for purposes of this subsection.
  522         (IV) No additional tax under this chapter or chapter 202 is
  523  due or payable if a purchaser of a prepaid calling arrangement
  524  who has paid tax under this chapter on the sale or recharge of
  525  such arrangement applies one or more units of the prepaid
  526  calling arrangement to obtain communications services as
  527  described in s. 202.11(9)(b)3., other services that are not
  528  communications services, or products.
  529         b. The installation of telecommunication and telegraphic
  530  equipment.
  531         c. Electrical power or energy, except that the tax rate for
  532  charges for electrical power or energy is 4.35 percent. Charges
  533  for electrical power and energy do not include taxes imposed
  534  under ss. 166.231 and 203.01(1)(a)3.
  535         2. Section 212.17(3), regarding credit for tax paid on
  536  charges subsequently found to be worthless, is equally
  537  applicable to any tax paid under this section on charges for
  538  prepaid calling arrangements, telecommunication or telegraph
  539  services, or electric power subsequently found to be
  540  uncollectible. As used in this paragraph, the term “charges”
  541  does not include any excise or similar tax levied by the Federal
  542  Government, a political subdivision of this state, or a
  543  municipality upon the purchase, sale, or recharge of prepaid
  544  calling arrangements or upon the purchase or sale of
  545  telecommunication, television system program, or telegraph
  546  service or electric power, which tax is collected by the seller
  547  from the purchaser.
  548         (f) At the rate of 6 percent on the sale, rental, use,
  549  consumption, or storage for use in this state of machines and
  550  equipment, and parts and accessories therefor, used in
  551  manufacturing, processing, compounding, producing, mining, or
  552  quarrying personal property for sale or to be used in furnishing
  553  communications, transportation, or public utility services.
  554         (g)1. At the rate of 6 percent on the retail price of
  555  newspapers and magazines sold or used in Florida.
  556         2. Notwithstanding other provisions of this chapter,
  557  inserts of printed materials which are distributed with a
  558  newspaper or magazine are a component part of the newspaper or
  559  magazine, and neither the sale nor use of such inserts is
  560  subject to tax when:
  561         a. Printed by a newspaper or magazine publisher or
  562  commercial printer and distributed as a component part of a
  563  newspaper or magazine, which means that the items after being
  564  printed are delivered directly to a newspaper or magazine
  565  publisher by the printer for inclusion in editions of the
  566  distributed newspaper or magazine;
  567         b. Such publications are labeled as part of the designated
  568  newspaper or magazine publication into which they are to be
  569  inserted; and
  570         c. The purchaser of the insert presents a resale
  571  certificate to the vendor stating that the inserts are to be
  572  distributed as a component part of a newspaper or magazine.
  573         (h)1. A tax is imposed at the rate of 4 percent on the
  574  charges for the use of coin-operated amusement machines. The tax
  575  shall be calculated by dividing the gross receipts from such
  576  charges for the applicable reporting period by a divisor,
  577  determined as provided in this subparagraph, to compute gross
  578  taxable sales, and then subtracting gross taxable sales from
  579  gross receipts to arrive at the amount of tax due. For counties
  580  that do not impose a discretionary sales surtax, the divisor is
  581  equal to 1.04; for counties that impose a 0.5 percent
  582  discretionary sales surtax, the divisor is equal to 1.045; for
  583  counties that impose a 1 percent discretionary sales surtax, the
  584  divisor is equal to 1.050; and for counties that impose a 2
  585  percent sales surtax, the divisor is equal to 1.060. If a county
  586  imposes a discretionary sales surtax that is not listed in this
  587  subparagraph, the department shall make the applicable divisor
  588  available in an electronic format or otherwise. Additional
  589  divisors shall bear the same mathematical relationship to the
  590  next higher and next lower divisors as the new surtax rate bears
  591  to the next higher and next lower surtax rates for which
  592  divisors have been established. When a machine is activated by a
  593  slug, token, coupon, or any similar device which has been
  594  purchased, the tax is on the price paid by the user of the
  595  device for such device.
  596         2. As used in this paragraph, the term “operator” means any
  597  person who possesses a coin-operated amusement machine for the
  598  purpose of generating sales through that machine and who is
  599  responsible for removing the receipts from the machine.
  600         a. If the owner of the machine is also the operator of it,
  601  he or she shall be liable for payment of the tax without any
  602  deduction for rent or a license fee paid to a location owner for
  603  the use of any real property on which the machine is located.
  604         b. If the owner or lessee of the machine is also its
  605  operator, he or she shall be liable for payment of the tax on
  606  the purchase or lease of the machine, as well as the tax on
  607  sales generated through the machine.
  608         c. If the proprietor of the business where the machine is
  609  located does not own the machine, he or she shall be deemed to
  610  be the lessee and operator of the machine and is responsible for
  611  the payment of the tax on sales, unless such responsibility is
  612  otherwise provided for in a written agreement between him or her
  613  and the machine owner.
  614         3.a. An operator of a coin-operated amusement machine may
  615  not operate or cause to be operated in this state any such
  616  machine until the operator has registered with the department
  617  and has conspicuously displayed an identifying certificate
  618  issued by the department. The identifying certificate shall be
  619  issued by the department upon application from the operator. The
  620  identifying certificate shall include a unique number, and the
  621  certificate shall be permanently marked with the operator’s
  622  name, the operator’s sales tax number, and the maximum number of
  623  machines to be operated under the certificate. An identifying
  624  certificate shall not be transferred from one operator to
  625  another. The identifying certificate must be conspicuously
  626  displayed on the premises where the coin-operated amusement
  627  machines are being operated.
  628         b. The operator of the machine must obtain an identifying
  629  certificate before the machine is first operated in the state
  630  and by July 1 of each year thereafter. The annual fee for each
  631  certificate shall be based on the number of machines identified
  632  on the application times $30 and is due and payable upon
  633  application for the identifying device. The application shall
  634  contain the operator’s name, sales tax number, business address
  635  where the machines are being operated, and the number of
  636  machines in operation at that place of business by the operator.
  637  No operator may operate more machines than are listed on the
  638  certificate. A new certificate is required if more machines are
  639  being operated at that location than are listed on the
  640  certificate. The fee for the new certificate shall be based on
  641  the number of additional machines identified on the application
  642  form times $30.
  643         c. A penalty of $250 per machine is imposed on the operator
  644  for failing to properly obtain and display the required
  645  identifying certificate. A penalty of $250 is imposed on the
  646  lessee of any machine placed in a place of business without a
  647  proper current identifying certificate. Such penalties shall
  648  apply in addition to all other applicable taxes, interest, and
  649  penalties.
  650         d. Operators of coin-operated amusement machines must
  651  obtain a separate sales and use tax certificate of registration
  652  for each county in which such machines are located. One sales
  653  and use tax certificate of registration is sufficient for all of
  654  the operator’s machines within a single county.
  655         4. The provisions of this paragraph do not apply to coin
  656  operated amusement machines owned and operated by churches or
  657  synagogues.
  658         5. In addition to any other penalties imposed by this
  659  chapter, a person who knowingly and willfully violates any
  660  provision of this paragraph commits a misdemeanor of the second
  661  degree, punishable as provided in s. 775.082 or s. 775.083.
  662         6. The department may adopt rules necessary to administer
  663  the provisions of this paragraph.
  664         (i)1. At the rate of 6 percent on charges for all:
  665         a. Detective, burglar protection, and other protection
  666  services (NAICS National Numbers 561611, 561612, 561613, and
  667  561621). Fingerprint services required under s. 790.06 or s.
  668  790.062 are not subject to the tax. Any law enforcement officer,
  669  as defined in s. 943.10, who is performing approved duties as
  670  determined by his or her local law enforcement agency in his or
  671  her capacity as a law enforcement officer, and who is subject to
  672  the direct and immediate command of his or her law enforcement
  673  agency, and in the law enforcement officer’s uniform as
  674  authorized by his or her law enforcement agency, is performing
  675  law enforcement and public safety services and is not performing
  676  detective, burglar protection, or other protective services, if
  677  the law enforcement officer is performing his or her approved
  678  duties in a geographical area in which the law enforcement
  679  officer has arrest jurisdiction. Such law enforcement and public
  680  safety services are not subject to tax irrespective of whether
  681  the duty is characterized as “extra duty,” “off-duty,” or
  682  “secondary employment,” and irrespective of whether the officer
  683  is paid directly or through the officer’s agency by an outside
  684  source. The term “law enforcement officer” includes full-time or
  685  part-time law enforcement officers, and any auxiliary law
  686  enforcement officer, when such auxiliary law enforcement officer
  687  is working under the direct supervision of a full-time or part
  688  time law enforcement officer.
  689         b. Nonresidential cleaning, excluding cleaning of the
  690  interiors of transportation equipment, and nonresidential
  691  building pest control services (NAICS National Numbers 561710
  692  and 561720).
  693         2. As used in this paragraph, “NAICS” means those
  694  classifications contained in the North American Industry
  695  Classification System, as published in 2007 by the Office of
  696  Management and Budget, Executive Office of the President.
  697         3. Charges for detective, burglar protection, and other
  698  protection security services performed in this state but used
  699  outside this state are exempt from taxation. Charges for
  700  detective, burglar protection, and other protection security
  701  services performed outside this state and used in this state are
  702  subject to tax.
  703         4. If a transaction involves both the sale or use of a
  704  service taxable under this paragraph and the sale or use of a
  705  service or any other item not taxable under this chapter, the
  706  consideration paid must be separately identified and stated with
  707  respect to the taxable and exempt portions of the transaction or
  708  the entire transaction shall be presumed taxable. The burden
  709  shall be on the seller of the service or the purchaser of the
  710  service, whichever applicable, to overcome this presumption by
  711  providing documentary evidence as to which portion of the
  712  transaction is exempt from tax. The department is authorized to
  713  adjust the amount of consideration identified as the taxable and
  714  exempt portions of the transaction; however, a determination
  715  that the taxable and exempt portions are inaccurately stated and
  716  that the adjustment is applicable must be supported by
  717  substantial competent evidence.
  718         5. Each seller of services subject to sales tax pursuant to
  719  this paragraph shall maintain a monthly log showing each
  720  transaction for which sales tax was not collected because the
  721  services meet the requirements of subparagraph 3. for out-of
  722  state use. The log must identify the purchaser’s name, location
  723  and mailing address, and federal employer identification number,
  724  if a business, or the social security number, if an individual,
  725  the service sold, the price of the service, the date of sale,
  726  the reason for the exemption, and the sales invoice number. The
  727  monthly log shall be maintained pursuant to the same
  728  requirements and subject to the same penalties imposed for the
  729  keeping of similar records pursuant to this chapter.
  730         (j)1. Notwithstanding any other provision of this chapter,
  731  there is hereby levied a tax on the sale, use, consumption, or
  732  storage for use in this state of any coin or currency, whether
  733  in circulation or not, when such coin or currency:
  734         a. Is not legal tender;
  735         b. If legal tender, is sold, exchanged, or traded at a rate
  736  in excess of its face value; or
  737         c. Is sold, exchanged, or traded at a rate based on its
  738  precious metal content.
  739         2. Such tax shall be at a rate of 6 percent of the price at
  740  which the coin or currency is sold, exchanged, or traded, except
  741  that, with respect to a coin or currency which is legal tender
  742  of the United States and which is sold, exchanged, or traded,
  743  such tax shall not be levied.
  744         3. There are exempt from this tax exchanges of coins or
  745  currency which are in general circulation in, and legal tender
  746  of, one nation for coins or currency which are in general
  747  circulation in, and legal tender of, another nation when
  748  exchanged solely for use as legal tender and at an exchange rate
  749  based on the relative value of each as a medium of exchange.
  750         4. With respect to any transaction that involves the sale
  751  of coins or currency taxable under this paragraph in which the
  752  taxable amount represented by the sale of such coins or currency
  753  exceeds $500, the entire amount represented by the sale of such
  754  coins or currency is exempt from the tax imposed under this
  755  paragraph. The dealer must maintain proper documentation, as
  756  prescribed by rule of the department, to identify that portion
  757  of a transaction which involves the sale of coins or currency
  758  and is exempt under this subparagraph.
  759         (k) At the rate of 6 percent of the sales price of each
  760  gallon of diesel fuel not taxed under chapter 206 purchased for
  761  use in a vessel, except dyed diesel fuel that is exempt pursuant
  762  to s. 212.08(4)(a)4.
  763         (l) Florists located in this state are liable for sales tax
  764  on sales to retail customers regardless of where or by whom the
  765  items sold are to be delivered. Florists located in this state
  766  are not liable for sales tax on payments received from other
  767  florists for items delivered to customers in this state.
  768         (m) Operators of game concessions or other concessionaires
  769  who customarily award tangible personal property as prizes may,
  770  in lieu of paying tax on the cost price of such property, pay
  771  tax on 25 percent of the gross receipts from such concession
  772  activity.
  773         (2) The tax shall be collected by the dealer, as defined
  774  herein, and remitted by the dealer to the state at the time and
  775  in the manner as hereinafter provided.
  776         (3) The tax so levied is in addition to all other taxes,
  777  whether levied in the form of excise, license, or privilege
  778  taxes, and in addition to all other fees and taxes levied.
  779         (4) The tax imposed pursuant to this chapter shall be due
  780  and payable according to the brackets set forth in s. 212.12.
  781         (5) Notwithstanding any other provision of this chapter,
  782  the maximum amount of tax imposed under this chapter and
  783  collected on each sale or use of a boat in this state may not
  784  exceed $18,000 and on each repair of a boat in this state may
  785  not exceed $60,000.
  786         Section 6. Effective October 1, 2019, section 212.0596,
  787  Florida Statutes, is amended to read:
  788         212.0596 Taxation of remote mail order sales.—
  789         (1) For purposes of this chapter, a “remote mail order
  790  sale” is a retail sale of tangible personal property, ordered by
  791  mail, telephone, the Internet, or other means of communication,
  792  from a dealer who receives the order outside of this state in
  793  another state of the United States, or in a commonwealth,
  794  territory, or other area under the jurisdiction of the United
  795  States, and transports the property or causes the property to be
  796  transported, whether or not by mail, from any jurisdiction of
  797  the United States, including this state, to a person in this
  798  state, including the person who ordered the property.
  799         (2) Every dealer as defined in s. 212.06(2)(c) who makes a
  800  remote mail order sale is subject to the power of this state to
  801  levy and collect the tax imposed by this chapter when any of the
  802  following applies:
  803         (a) The dealer is a corporation doing business under the
  804  laws of this state or is a person domiciled in, a resident of,
  805  or a citizen of, this state.;
  806         (b) The dealer maintains retail establishments or offices
  807  in this state, regardless of whether the remote mail order sales
  808  thus subject to taxation by this state result from or are
  809  related in any other way to the activities of such
  810  establishments or offices.;
  811         (c) The dealer has agents in this state who solicit
  812  business or transact business on behalf of the dealer,
  813  regardless of whether the remote mail order sales thus subject
  814  to taxation by this state result from or are related in any
  815  other way to such solicitation or transaction of business,
  816  except that a printer who mails or delivers for an out-of-state
  817  print purchaser material the printer printed for it is shall not
  818  be deemed to be the print purchaser’s agent for purposes of this
  819  paragraph.;
  820         (d) The property was delivered in this state in fulfillment
  821  of a sales contract that was entered into in this state, in
  822  accordance with applicable conflict of laws rules, when a person
  823  in this state accepted an offer by ordering the property.;
  824         (e) The dealer, by purposefully or systematically
  825  exploiting the market provided by this state by any media
  826  assisted, media-facilitated, or media-solicited means,
  827  including, but not limited to, direct mail advertising,
  828  unsolicited distribution of catalogs, computer-assisted
  829  shopping, television, radio, or other electronic media, or
  830  magazine or newspaper advertisements or other media, creates
  831  nexus with this state.;
  832         (f) Through compact or reciprocity with another
  833  jurisdiction of the United States, that jurisdiction uses its
  834  taxing power and its jurisdiction over the retailer in support
  835  of this state’s taxing power.;
  836         (g) The dealer consents, expressly or by implication, to
  837  the imposition of the tax imposed under by this chapter.;
  838         (h) The dealer is subject to service of process under s.
  839  48.181.;
  840         (i) The dealer’s remote mail order sales are subject to the
  841  power of this state to tax sales or to require the dealer to
  842  collect use taxes under a statute or statutes of the United
  843  States.;
  844         (j) The dealer owns real property or tangible personal
  845  property that is physically in this state. For purposes of this
  846  paragraph, except that a dealer whose only property, (including
  847  property owned by an affiliate,) in this state is located at the
  848  premises of a printer with which the vendor has contracted for
  849  printing, and is either a final printed product, or property
  850  that which becomes a part of the final printed product, or
  851  property from which the printed product is produced, is not
  852  deemed to own such property. for purposes of this paragraph;
  853         (k) The dealer, while not having nexus with this state on
  854  any of the bases described in paragraphs (a)-(j) or paragraph
  855  (l), is a corporation that is a member of an affiliated group of
  856  corporations, as defined in s. 1504(a) of the Internal Revenue
  857  Code, whose members are includable under s. 1504(b) of the
  858  Internal Revenue Code and whose members are eligible to file a
  859  consolidated tax return for federal corporate income tax
  860  purposes and any parent or subsidiary corporation in the
  861  affiliated group has nexus with this state on one or more of the
  862  bases described in paragraphs (a)-(j) or paragraph (l).; or
  863         (l) The dealer or The dealer’s activities, have sufficient
  864  connection with or relationship to this state or its residents
  865  of some type other than those described in paragraphs (a)-(k),
  866  result in making a substantial number of remote sales under
  867  subsection (3) to create nexus empowering this state to tax its
  868  mail order sales or to require the dealer to collect sales tax
  869  or accrue use tax.
  870         (3)(a) Every person dealer engaged in the business of
  871  making a substantial number of remote mail order sales is a
  872  dealer for purposes of this chapter subject to the requirements
  873  of this chapter for cooperation of dealers in collection of
  874  taxes and in administration of this chapter, except that no fee
  875  shall be imposed upon such dealer for carrying out any required
  876  activity.
  877         (b) As used in this section, the term “making a substantial
  878  number of remote sales” means:
  879         1. In the previous calendar year, conducting 200 or more
  880  retail sales of tangible personal property to be delivered to a
  881  location within this state; or
  882         2.In the previous calendar year, conducting any number of
  883  retail sales of tangible personal property to be delivered to a
  884  location within this state, in an amount exceeding $100,000.
  885  
  886  For purposes of this paragraph, tangible personal property
  887  delivered to a location within this state is presumed to be
  888  used, consumed, distributed, or stored to be used or consumed in
  889  this state.
  890         (4) The department shall, with the consent of another
  891  jurisdiction of the United States whose cooperation is needed,
  892  enforce this chapter in that jurisdiction, either directly or,
  893  at the option of that jurisdiction, through its officers or
  894  employees.
  895         (5) The tax required under this section to be collected and
  896  any amount unreturned to a purchaser that is not tax but was
  897  collected from the purchaser under the representation that it
  898  was tax constitute funds of the State of Florida from the moment
  899  of collection.
  900         (6) Notwithstanding other provisions of law, a dealer who
  901  makes a mail order sale in this state is exempt from collecting
  902  and remitting any local option surtax on the sale, unless the
  903  dealer is located in a county that imposes a surtax within the
  904  meaning of s. 212.054(3)(a), the order is placed through the
  905  dealer’s location in such county, and the property purchased is
  906  delivered into such county or into another county in this state
  907  that levies the surtax, in which case the provisions of s.
  908  212.054(3)(a) are applicable.
  909         (7) The department may establish by rule procedures for
  910  collecting the use tax from unregistered persons who but for
  911  their remote mail order purchases would not be required to remit
  912  sales or use tax directly to the department. The procedures may
  913  provide for waiver of registration, provisions for irregular
  914  remittance of tax, elimination of the collection allowance, and
  915  nonapplication of local option surtaxes.
  916         Section 7. Effective October 1, 2019, section 212.05965,
  917  Florida Statutes, is created to read:
  918         212.05965Taxation of marketplace sales.
  919         (1) As used in this section, the term:
  920         (a)Marketplace” means any physical place or electronic
  921  medium through which tangible personal property is offered for
  922  sale.
  923         (b)Marketplace provider” means any person who:
  924         1.Facilitates a retail sale by a marketplace seller by
  925  listing or advertising for sale by the marketplace seller
  926  tangible personal property in a marketplace; and
  927         2.Directly, or indirectly through agreements or
  928  arrangements with third parties, collects payment from the
  929  customer and transmits the payment to the marketplace seller,
  930  regardless of whether the marketplace provider receives
  931  compensation or other consideration in exchange for its
  932  services.
  933  
  934  The term does not include any person who solely provides
  935  handling or transportation services not subject to tax under
  936  this chapter or travel agency services. For purposes of this
  937  paragraph, the term “travel agency services” means arranging,
  938  booking, or otherwise facilitating, for a commission, fee, or
  939  other consideration, vacation or travel packages, a rental car,
  940  or other travel reservations; tickets for domestic or foreign
  941  travel by air, rail, ship, bus, or other medium of
  942  transportation; or hotel or other lodging accommodations.
  943         (c) “Marketplace seller” means a person who has an
  944  agreement with a marketplace provider and who makes retail sales
  945  of tangible personal property through a marketplace owned,
  946  operated, or controlled by a marketplace provider.
  947         (2)Every marketplace provider with a physical presence in
  948  this state or who is making or facilitating through a
  949  marketplace a substantial number of remote sales as defined in
  950  s. 212.0596(3)(b) is subject to the requirements imposed by this
  951  chapter on dealers for registration and for the collection and
  952  remittance of taxes and the administration of this chapter.
  953         (3)A marketplace provider shall certify to its marketplace
  954  sellers that it will collect and remit the tax imposed under
  955  this chapter on taxable retail sales made through the
  956  marketplace. Such certification may be included in the agreement
  957  between the marketplace provider and marketplace seller.
  958         (4)(a)A marketplace seller may not collect and remit the
  959  tax under this chapter on a taxable retail sale when the sale is
  960  made through the marketplace and the marketplace provider
  961  certifies, as required under subsection (3), that it will
  962  collect and remit such tax. A marketplace seller shall exclude
  963  such sales made through the marketplace from the marketplace
  964  seller’s tax return under s. 212.11.
  965         (b)1.A marketplace seller with a physical presence in this
  966  state shall register and shall collect and remit the tax imposed
  967  under this chapter on all taxable retail sales made outside of
  968  the marketplace.
  969         2. A marketplace seller making a substantial number of
  970  remote sales as defined in s. 212.0596(3)(b) shall register and
  971  shall collect and remit the tax imposed under this chapter on
  972  all taxable retail sales made outside of the marketplace. Sales
  973  made through the marketplace are not considered for purposes of
  974  determining if the seller has made a substantial number of
  975  remote sales.
  976         (5)(a)A marketplace provider shall allow the department to
  977  examine and audit its books and records pursuant to s. 212.13.
  978  For retail sales facilitated through a marketplace, the
  979  department may not examine or audit the books and records of
  980  marketplace sellers, nor may the department assess marketplace
  981  sellers except to the extent the marketplace provider seeks
  982  relief under paragraph (b). The department may examine, audit,
  983  and assess a marketplace seller for retail sales made outside of
  984  the marketplace under paragraph (4)(b).
  985         (b)The marketplace provider is relieved of liability for
  986  the tax for the retail sale, and the marketplace seller or
  987  customer is liable for the tax imposed under this chapter, if
  988  the marketplace provider demonstrates to the satisfaction of the
  989  department that the marketplace provider made a reasonable
  990  effort to obtain accurate information related to the retail
  991  sales facilitated through the marketplace from the marketplace
  992  seller, but that the failure to collect and pay the correct
  993  amount of tax imposed under this chapter was due to incorrect or
  994  incomplete information provided by the marketplace seller to the
  995  marketplace provider. This paragraph does not apply to a retail
  996  sale for which the marketplace provider is the seller, if the
  997  marketplace provider and marketplace seller are related parties
  998  or if transactions between a marketplace seller and marketplace
  999  buyer are not conducted at arm’s length.
 1000         (6)For purposes of registration pursuant to s. 212.18, a
 1001  marketplace is deemed a separate place of business.
 1002         (7)A marketplace provider and marketplace seller may agree
 1003  by contract or otherwise that if a marketplace provider pays the
 1004  tax imposed under this chapter on a retail sale facilitated
 1005  through a marketplace for a marketplace seller as a result of an
 1006  audit or otherwise, the marketplace provider has the right to
 1007  recover such tax and any associated interest and penalties from
 1008  the marketplace seller.
 1009         (8)Consistent with s. 213.21, the department may
 1010  compromise any tax, interest, or penalty assessed on retail
 1011  sales conducted through a marketplace.
 1012         (9)For purposes of this section, the limitations in ss.
 1013  213.30(3) and 213.756(2) apply.
 1014         (10)This section may not be construed to authorize the
 1015  state to collect sales tax from both the marketplace provider
 1016  and the marketplace seller on the same retail sale.
 1017         Section 8. Effective October 1, 2019, paragraph (c) of
 1018  subsection (2) and paragraph (a) of subsection (5) of section
 1019  212.06, Florida Statutes, are amended to read:
 1020         212.06 Sales, storage, use tax; collectible from dealers;
 1021  “dealer” defined; dealers to collect from purchasers;
 1022  legislative intent as to scope of tax.—
 1023         (2)
 1024         (c) The term “dealer” is further defined to mean every
 1025  person, as used in this chapter, who sells at retail or who
 1026  offers for sale at retail, or who has in his or her possession
 1027  for sale at retail; or for use, consumption, or distribution; or
 1028  for storage to be used or consumed in this state, tangible
 1029  personal property as defined herein, including a retailer who
 1030  transacts a remote mail order sale and a marketplace provider
 1031  who facilitates a retail sale through a marketplace.
 1032         (5)(a)1. Except as provided in subparagraph 2., it is not
 1033  the intention of this chapter to levy a tax upon tangible
 1034  personal property imported, produced, or manufactured in this
 1035  state for export, provided that tangible personal property may
 1036  not be considered as being imported, produced, or manufactured
 1037  for export unless the importer, producer, or manufacturer
 1038  delivers the same to a licensed exporter for exporting or to a
 1039  common carrier for shipment outside the state or mails the same
 1040  by United States mail to a destination outside the state; or, in
 1041  the case of aircraft being exported under their own power to a
 1042  destination outside the continental limits of the United States,
 1043  by submission to the department of a duly signed and validated
 1044  United States customs declaration, showing the departure of the
 1045  aircraft from the continental United States; and further with
 1046  respect to aircraft, the canceled United States registry of said
 1047  aircraft; or in the case of parts and equipment installed on
 1048  aircraft of foreign registry, by submission to the department of
 1049  documentation, the extent of which shall be provided by rule,
 1050  showing the departure of the aircraft from the continental
 1051  United States; nor is it the intention of this chapter to levy a
 1052  tax on any sale which the state is prohibited from taxing under
 1053  the Constitution or laws of the United States. Every retail sale
 1054  made to a person physically present at the time of sale shall be
 1055  presumed to have been delivered in this state.
 1056         2.a. Notwithstanding subparagraph 1., a tax is levied on
 1057  each sale of tangible personal property to be transported to a
 1058  cooperating state as defined in sub-subparagraph c., at the rate
 1059  specified in sub-subparagraph d. However, a Florida dealer will
 1060  be relieved from the requirements of collecting taxes pursuant
 1061  to this subparagraph if the Florida dealer obtains from the
 1062  purchaser an affidavit setting forth the purchaser’s name,
 1063  address, state taxpayer identification number, and a statement
 1064  that the purchaser is aware of his or her state’s use tax laws,
 1065  is a registered dealer in Florida or another state, or is
 1066  purchasing the tangible personal property for resale or is
 1067  otherwise not required to pay the tax on the transaction. The
 1068  department may, by rule, provide a form to be used for the
 1069  purposes set forth herein.
 1070         b. For purposes of this subparagraph, “a cooperating state”
 1071  is one determined by the executive director of the department to
 1072  cooperate satisfactorily with this state in collecting taxes on
 1073  remote mail order sales. No state shall be so determined unless
 1074  it meets all the following minimum requirements:
 1075         (I) It levies and collects taxes on remote mail order sales
 1076  of property transported from that state to persons in this
 1077  state, as described in s. 212.0596, upon request of the
 1078  department.
 1079         (II) The tax so collected shall be at the rate specified in
 1080  s. 212.05, not including any local option or tourist or
 1081  convention development taxes collected pursuant to s. 125.0104
 1082  or this chapter.
 1083         (III) Such state agrees to remit to the department all
 1084  taxes so collected no later than 30 days from the last day of
 1085  the calendar quarter following their collection.
 1086         (IV) Such state authorizes the department to audit dealers
 1087  within its jurisdiction who make remote mail order sales that
 1088  are the subject of s. 212.0596, or makes arrangements deemed
 1089  adequate by the department for auditing them with its own
 1090  personnel.
 1091         (V) Such state agrees to provide to the department records
 1092  obtained by it from retailers or dealers in such state showing
 1093  delivery of tangible personal property into this state upon
 1094  which no sales or use tax has been paid in a manner similar to
 1095  that provided in sub-subparagraph g.
 1096         c. For purposes of this subparagraph, “sales of tangible
 1097  personal property to be transported to a cooperating state”
 1098  means remote mail order sales to a person who is in the
 1099  cooperating state at the time the order is executed, from a
 1100  dealer who receives that order in this state.
 1101         d. The tax levied by sub-subparagraph a. shall be at the
 1102  rate at which such a sale would have been taxed pursuant to the
 1103  cooperating state’s tax laws if consummated in the cooperating
 1104  state by a dealer and a purchaser, both of whom were physically
 1105  present in that state at the time of the sale.
 1106         e. The tax levied by sub-subparagraph a., when collected,
 1107  shall be held in the State Treasury in trust for the benefit of
 1108  the cooperating state and shall be paid to it at a time agreed
 1109  upon between the department, acting for this state, and the
 1110  cooperating state or the department or agency designated by it
 1111  to act for it; however, such payment shall in no event be made
 1112  later than 30 days from the last day of the calendar quarter
 1113  after the tax was collected. Funds held in trust for the benefit
 1114  of a cooperating state shall not be subject to the service
 1115  charges imposed by s. 215.20.
 1116         f. The department is authorized to perform such acts and to
 1117  provide such cooperation to a cooperating state with reference
 1118  to the tax levied by sub-subparagraph a. as is required of the
 1119  cooperating state by sub-subparagraph b.
 1120         g. In furtherance of this act, dealers selling tangible
 1121  personal property for delivery in another state shall make
 1122  available to the department, upon request of the department,
 1123  records of all tangible personal property so sold. Such records
 1124  shall include a description of the property, the name and
 1125  address of the purchaser, the name and address of the person to
 1126  whom the property was sent, the purchase price of the property,
 1127  information regarding whether sales tax was paid in this state
 1128  on the purchase price, and such other information as the
 1129  department may by rule prescribe.
 1130         Section 9. Effective July 1, 2019, section 212.094, Florida
 1131  Statutes, is created to read:
 1132         212.094Sales tax refund for eligible job training
 1133  organizations.—
 1134         (1)As used in this section, the term:
 1135         (a)“Eligible job training organization” means an
 1136  organization that:
 1137         1.Is an exempt organization under s. 501(c)(3) of the
 1138  Internal Revenue Code of 1986, as amended;
 1139         2.Provides job training and employment services to low
 1140  income persons as defined in s. 420.0004, individuals who have
 1141  workplace disadvantages, or individuals with barriers to
 1142  employment; and
 1143         3.Is accredited by the Commission on Accreditation of
 1144  Rehabilitation Facilities.
 1145         (b)“Growth in employment hours” means the growth in the
 1146  number of hours worked by employees at an eligible job training
 1147  organization in the most recently completed state fiscal year,
 1148  compared to the number of hours worked by employees at the
 1149  eligible job training organization in the state fiscal year
 1150  immediately preceding the most recently completed state fiscal
 1151  year.
 1152         (c)“Job training and employment services” means programs
 1153  and services that are provided to improve job readiness, to
 1154  assist workers in gaining employment and adapting to the
 1155  changing labor market, and to help workers achieve success
 1156  through self-sufficiency.
 1157         (2)An eligible job training organization is entitled to a
 1158  refund of 10 percent of the sales tax remitted to the department
 1159  during the most recently completed state fiscal year on its
 1160  sales of goods donated to the organization. The organization
 1161  must reserve the refund exclusively for use in any of the
 1162  following:
 1163         (a)Growth in employment hours.
 1164         (b)Job training and employment services to low-income
 1165  persons as defined in s. 420.0004, individuals who have
 1166  workplace disadvantages, and individuals with barriers to
 1167  employment.
 1168         (c)Job training and employment services for veterans.
 1169         (3)The total amount of refunds that the department may
 1170  issue under this section may not exceed $2 million in any state
 1171  fiscal year. Refunds must be granted on a first-come, first
 1172  served basis.
 1173         (4)An organization seeking a refund under this section
 1174  must first submit an application to the Department of Economic
 1175  Opportunity by July 15, which sets forth that the organization
 1176  meets the requirements under paragraph (1)(a) and that the
 1177  refund will be used exclusively for the purposes listed in
 1178  subsection (2). The organization must submit supporting
 1179  information as prescribed by the Department of Economic
 1180  Opportunity by rule.
 1181         (5)(a)The Department of Economic Opportunity shall verify
 1182  the application and notify the organization of its determination
 1183  within 15 days after receiving a complete application. The
 1184  Department of Economic Opportunity shall communicate its
 1185  decision in writing or, if agreed to by the applicant, via e
 1186  mail.
 1187         (b) If the Department of Economic Opportunity approves the
 1188  application, the notice sent to the eligible job training
 1189  organization must include a certification that the organization
 1190  is eligible to receive a refund of certain sales and use tax
 1191  remitted under this chapter. The Department of Economic
 1192  Opportunity shall transmit a copy of the notice and
 1193  certification, if applicable, to the department.
 1194         (c) Upon the Department of Economic Opportunity’s issuance
 1195  of a certification, the certification remains valid so long as
 1196  the eligible job training organization is in compliance with the
 1197  requirements of this section.
 1198         (6)An eligible job training organization certified under
 1199  this section must apply to the department between August 1 and
 1200  August 31 of each year to receive a refund. A copy of the
 1201  certification must be included in an eligible job training
 1202  organization’s first application for a refund, but is not
 1203  required to be included in subsequent applications. The
 1204  organization must submit any information required by the
 1205  department as part of its application for the refund.
 1206         (7)For purposes of this section, an eligible job training
 1207  organization comprised of commonly owned and controlled entities
 1208  is deemed to be a single organization.
 1209         (8)By August 1 following each state fiscal year in which
 1210  an eligible job training organization received a refund pursuant
 1211  to subsection (2), the organization must provide a report to the
 1212  Department of Economic Opportunity regarding the use of the
 1213  funds in accordance with subsection (2). The report must include
 1214  at least all of the following:
 1215         (a)The amount of the refund used to create growth in
 1216  employment hours.
 1217         (b)The total growth in employment hours.
 1218         (c)The amount of the refund used for job training and
 1219  employment services.
 1220         (d)The number of individuals who participated in job
 1221  training and employment services at the eligible job training
 1222  organization.
 1223         (e)A statement declaring that the eligible job training
 1224  organization continues to meet the requirements of this section.
 1225         (9)(a)The Department of Economic Opportunity may adopt
 1226  rules to administer this section, including rules for the
 1227  approval and disapproval of applications.
 1228         (b)If the Department of Economic Opportunity determines
 1229  that an eligible job training organization no longer qualifies
 1230  for the refund under this section, the Department of Economic
 1231  Opportunity must notify the department by August 31. The
 1232  department may not issue a refund after receiving such
 1233  notification.
 1234         (c)The overpayment of a refund or a refund issued to an
 1235  ineligible organization is subject to repayment and interest at
 1236  the rate calculated pursuant to s. 213.235.
 1237         Section 10. Effective October 1, 2019, paragraph (a) of
 1238  subsection (1) and paragraph (a) of subsection (5) of section
 1239  212.12, Florida Statutes, are amended to read:
 1240         212.12 Dealer’s credit for collecting tax; penalties for
 1241  noncompliance; powers of Department of Revenue in dealing with
 1242  delinquents; brackets applicable to taxable transactions;
 1243  records required.—
 1244         (1)(a)1. Notwithstanding any other law and for the purpose
 1245  of compensating persons granting licenses for and the lessors of
 1246  real and personal property taxed hereunder, for the purpose of
 1247  compensating dealers in tangible personal property, for the
 1248  purpose of compensating dealers providing communication services
 1249  and taxable services, for the purpose of compensating owners of
 1250  places where admissions are collected, and for the purpose of
 1251  compensating remitters of any taxes or fees reported on the same
 1252  documents utilized for the sales and use tax, as compensation
 1253  for the keeping of prescribed records, filing timely tax
 1254  returns, and the proper accounting and remitting of taxes by
 1255  them, such seller, person, lessor, dealer, owner, and remitter
 1256  (except dealers who make mail order sales) who files the return
 1257  required pursuant to s. 212.11 only by electronic means and who
 1258  pays the amount due on such return only by electronic means
 1259  shall be allowed 2.5 percent of the amount of the tax due,
 1260  accounted for, and remitted to the department in the form of a
 1261  deduction. However, if the amount of the tax due and remitted to
 1262  the department by electronic means for the reporting period
 1263  exceeds $1,200, an allowance is not allowed for all amounts in
 1264  excess of $1,200. For purposes of this paragraph subparagraph,
 1265  the term “electronic means” has the same meaning as provided in
 1266  s. 213.755(2)(c).
 1267         2. The executive director of the department is authorized
 1268  to negotiate a collection allowance, pursuant to rules
 1269  promulgated by the department, with a dealer who makes mail
 1270  order sales. The rules of the department shall provide
 1271  guidelines for establishing the collection allowance based upon
 1272  the dealer’s estimated costs of collecting the tax, the volume
 1273  and value of the dealer’s mail order sales to purchasers in this
 1274  state, and the administrative and legal costs and likelihood of
 1275  achieving collection of the tax absent the cooperation of the
 1276  dealer. However, in no event shall the collection allowance
 1277  negotiated by the executive director exceed 10 percent of the
 1278  tax remitted for a reporting period.
 1279         (5)(a) The department is authorized to audit or inspect the
 1280  records and accounts of dealers defined herein, including audits
 1281  or inspections of dealers who make remote mail order sales to
 1282  the extent permitted by another state, and to correct by credit
 1283  any overpayment of tax, and, in the event of a deficiency, an
 1284  assessment shall be made and collected. No administrative
 1285  finding of fact is necessary prior to the assessment of any tax
 1286  deficiency.
 1287         Section 11. Effective October 1, 2019, paragraph (f) of
 1288  subsection (3) of section 212.18, Florida Statutes, is amended
 1289  to read:
 1290         212.18 Administration of law; registration of dealers;
 1291  rules.—
 1292         (3)
 1293         (f) As used in this paragraph, the term “exhibitor” means a
 1294  person who enters into an agreement authorizing the display of
 1295  tangible personal property or services at a convention or a
 1296  trade show. The following provisions apply to the registration
 1297  of exhibitors as dealers under this chapter:
 1298         1. An exhibitor whose agreement prohibits the sale of
 1299  tangible personal property or services subject to the tax
 1300  imposed in this chapter is not required to register as a dealer.
 1301         2. An exhibitor whose agreement provides for the sale at
 1302  wholesale only of tangible personal property or services subject
 1303  to the tax imposed by this chapter must obtain a resale
 1304  certificate from the purchasing dealer but is not required to
 1305  register as a dealer.
 1306         3. An exhibitor whose agreement authorizes the retail sale
 1307  of tangible personal property or services subject to the tax
 1308  imposed by this chapter must register as a dealer and collect
 1309  the tax on such sales.
 1310         4. An exhibitor who makes a remote mail order sale pursuant
 1311  to s. 212.0596 must register as a dealer.
 1312  
 1313  A person who conducts a convention or a trade show must make his
 1314  or her exhibitor’s agreements available to the department for
 1315  inspection and copying.
 1316         Section 12. Paragraphs (b), (c), and (g) of subsection (1),
 1317  paragraph (a) of subsection (2), and subsections (4) and (5) of
 1318  section 220.191, Florida Statutes, are amended, paragraph (h) is
 1319  added to subsection (1) and paragraph (e) is added to subsection
 1320  (2) of that section, and paragraph (c) of subsection (2) of that
 1321  section is republished, to read:
 1322         220.191 Capital investment tax credit.—
 1323         (1) DEFINITIONS.—For purposes of this section:
 1324         (b) “Cumulative capital investment” means the total capital
 1325  investment in land, buildings, and equipment, and intellectual
 1326  property made in connection with a qualifying project during the
 1327  period from the beginning of construction or start date of the
 1328  project to the commencement of operations or the completion of
 1329  the project, as applicable.
 1330         (c) “Eligible capital costs” means all expenses incurred by
 1331  a qualifying business in connection with the acquisition,
 1332  construction, installation, and equipping, and development of a
 1333  qualifying project during the period from the beginning of
 1334  construction or start date of the project to the commencement of
 1335  operations or the completion of the project, as applicable,
 1336  including, but not limited to:
 1337         1. The costs of acquiring, constructing, installing,
 1338  equipping, and financing a qualifying project, including all
 1339  obligations incurred for labor and obligations to contractors,
 1340  subcontractors, builders, and materialmen.
 1341         2. The costs of acquiring land or rights to land and any
 1342  cost incidental thereto, including recording fees.
 1343         3. The costs of architectural and engineering services,
 1344  including test borings, surveys, estimates, plans and
 1345  specifications, preliminary investigations, environmental
 1346  mitigation, and supervision of construction, as well as the
 1347  performance of all duties required by or consequent to the
 1348  acquisition, construction, installation, and equipping of a
 1349  qualifying project.
 1350         4. The costs associated with the installation of fixtures
 1351  and equipment; surveys, including archaeological and
 1352  environmental surveys; site tests and inspections; subsurface
 1353  site work and excavation; removal of structures, roadways, and
 1354  other surface obstructions; filling, grading, paving, and
 1355  provisions for drainage, storm water retention, and installation
 1356  of utilities, including water, sewer, sewage treatment, gas,
 1357  electricity, communications, and similar facilities; and offsite
 1358  construction of utility extensions to the boundaries of the
 1359  property.
 1360         5.For the development of intellectual property, the wages,
 1361  salaries, or other compensation paid to legal residents of this
 1362  state and the cost of newly purchased computer software and
 1363  hardware unique to the project, including servers, data
 1364  processing, and visualization technologies, which are located in
 1365  and used exclusively in this state for the project.
 1366  
 1367  Eligible capital costs shall not include the cost of any
 1368  property previously owned or leased by the qualifying business.
 1369         (g) “Qualifying project” means a facility or project in
 1370  this state which meets meeting one or more of the following
 1371  criteria:
 1372         1. A new or expanding facility in this state which creates
 1373  at least 100 new jobs in this state and is in one of the high
 1374  impact sectors identified by Enterprise Florida, Inc., and
 1375  certified by the Department of Economic Opportunity pursuant to
 1376  s. 288.108(6), including, but not limited to, aviation,
 1377  aerospace, automotive, and silicon technology industries.
 1378  However, between July 1, 2011, and June 30, 2014, the
 1379  requirement that a facility be in a high-impact sector is waived
 1380  for any otherwise eligible business from another state which
 1381  locates all or a portion of its business to a Disproportionally
 1382  Affected County. For purposes of this section, the term
 1383  “Disproportionally Affected County” means Bay County, Escambia
 1384  County, Franklin County, Gulf County, Okaloosa County, Santa
 1385  Rosa County, Walton County, or Wakulla County.
 1386         2. A new or expanded facility in this state which is
 1387  engaged in a target industry designated pursuant to the
 1388  procedure specified in s. 288.106(2) and which is induced by
 1389  this credit to create or retain at least 1,000 jobs in this
 1390  state, provided that at least 100 of those jobs are new, pay an
 1391  annual average wage of at least 130 percent of the average
 1392  private sector wage in the area as defined in s. 288.106(2), and
 1393  make a cumulative capital investment of at least $100 million.
 1394  Jobs may be considered retained only if there is significant
 1395  evidence that the loss of jobs is imminent. Notwithstanding
 1396  subsection (2), annual credits against the tax imposed by this
 1397  chapter may not exceed 50 percent of the increased annual
 1398  corporate income tax liability or the premium tax liability
 1399  generated by or arising out of a project qualifying under this
 1400  subparagraph. A facility that qualifies under this subparagraph
 1401  for an annual credit against the tax imposed by this chapter may
 1402  take the tax credit for a period not to exceed 5 years.
 1403         3. A new or expanded headquarters facility in this state
 1404  which locates in an enterprise zone and brownfield area and is
 1405  induced by this credit to create at least 1,500 jobs which on
 1406  average pay at least 200 percent of the statewide average annual
 1407  private sector wage, as published by the Department of Economic
 1408  Opportunity, and which new or expanded headquarters facility
 1409  makes a cumulative capital investment in this state of at least
 1410  $250 million.
 1411         4.For the creation of intellectual property, a project
 1412  that may be made up of one or more projects with different start
 1413  and completion dates. The annual average wage of the project
 1414  jobs in this state must be at least 150 percent of the average
 1415  private sector wage in the area. For purposes of this
 1416  subparagraph, the term “average private sector wage in the area”
 1417  has the same meaning as in s. 288.106(2).
 1418         (h)Intellectual property” means a copyrightable project
 1419  for which the eligible capital costs are principally paid
 1420  directly or indirectly for the development of a software
 1421  product. For purposes of this paragraph, the term “software
 1422  product” includes a copyrighted application and its expansion
 1423  content made available to an end user, internal development
 1424  platforms that support the production of multiple applications,
 1425  and cloud-based services that support the functionality of
 1426  multiple applications. The project may not be solely intended
 1427  for distribution inside of this state, and at least 50 percent
 1428  of forecasted revenues for the project must be from outside of
 1429  this state.
 1430         (2)(a) An annual credit against the tax imposed by this
 1431  chapter shall be granted to any qualifying business in an amount
 1432  equal to 5 percent of the eligible capital costs generated by a
 1433  qualifying project, for a period not to exceed 20 years
 1434  beginning with the commencement of operations or the completion
 1435  date of the project. For a qualifying project that meets the
 1436  criteria of subparagraph (1)(g)4., the tax credit must equal 5
 1437  percent of the eligible capital costs generated by a qualifying
 1438  project for a period of up to 5 years, beginning on the start
 1439  date of the project. Unless assigned as described in this
 1440  subsection, the tax credit shall be granted against only the
 1441  corporate income tax liability or the premium tax liability
 1442  generated by or arising out of the qualifying project, and the
 1443  sum of all tax credits provided pursuant to this section shall
 1444  not exceed 100 percent of the eligible capital costs of the
 1445  project. In no event may any credit granted under this section
 1446  be carried forward or backward by any qualifying business with
 1447  respect to a subsequent or prior year. The annual tax credit
 1448  granted under this section shall not exceed the following
 1449  percentages of the annual corporate income tax liability or the
 1450  premium tax liability generated by or arising out of a
 1451  qualifying project:
 1452         1. One hundred percent for a qualifying project which
 1453  results in a cumulative capital investment of at least $100
 1454  million.
 1455         2.One hundred percent for a qualifying project established
 1456  pursuant to subparagraph (1)(g)4. for which the cumulative
 1457  capital investment of one or more projects is an aggregate of at
 1458  least $50 million per year for 3 years. The investment on an
 1459  individual project must be at least $3.75 million.
 1460         3.2. Seventy-five percent for a qualifying project which
 1461  results in a cumulative capital investment of at least $50
 1462  million but less than $100 million.
 1463         4.3. Fifty percent for a qualifying project which results
 1464  in a cumulative capital investment of at least $25 million but
 1465  less than $50 million.
 1466         (c) A qualifying business that establishes a qualifying
 1467  project that includes locating a new solar panel manufacturing
 1468  facility in this state that generates a minimum of 400 jobs
 1469  within 6 months after commencement of operations with an average
 1470  salary of at least $50,000 may assign or transfer the annual
 1471  credit, or any portion thereof, granted under this section to
 1472  any other business. However, the amount of the tax credit that
 1473  may be transferred in any year shall be the lesser of the
 1474  qualifying business’s state corporate income tax liability for
 1475  that year, as limited by the percentages applicable under
 1476  paragraph (a) and as calculated prior to taking any credit
 1477  pursuant to this section, or the credit amount granted for that
 1478  year. A business receiving the transferred or assigned credits
 1479  may use the credits only in the year received, and the credits
 1480  may not be carried forward or backward. To perfect the transfer,
 1481  the transferor shall provide the department with a written
 1482  transfer statement notifying the department of the transferor’s
 1483  intent to transfer the tax credits to the transferee; the date
 1484  the transfer is effective; the transferee’s name, address, and
 1485  federal taxpayer identification number; the tax period; and the
 1486  amount of tax credits to be transferred. The department shall,
 1487  upon receipt of a transfer statement conforming to the
 1488  requirements of this paragraph, provide the transferee with a
 1489  certificate reflecting the tax credit amounts transferred. A
 1490  copy of the certificate must be attached to each tax return for
 1491  which the transferee seeks to apply such tax credits.
 1492         (e)For a qualifying project that meets the criteria of
 1493  subparagraph (1)(g)4.:
 1494         1.If the credit granted under subparagraph (a)2. is not
 1495  fully used in any 1 year because of insufficient tax liability
 1496  on the part of the qualifying business, the unused amounts may
 1497  be used in any year or years beginning with the 6th year after
 1498  the completion date of the project and ending the 15th year
 1499  after the completion date of the project.
 1500         2.The qualifying business may elect to transfer, in whole
 1501  or in part, any unused credit amount granted under this section.
 1502  The amount of the tax credit that may be transferred in any year
 1503  may not be greater than the difference between the state
 1504  corporate income tax liability of the qualifying business for
 1505  the year of the transfer, as limited by the percentages
 1506  applicable under paragraph (a) and as calculated before taking
 1507  any credit pursuant to this section, and the credit amount
 1508  granted for the year of the transfer. A business receiving the
 1509  transferred or assigned credits may use the credits only in the
 1510  year received, and the credits may not be carried forward or
 1511  backward. A transfer must be perfected in the same manner as
 1512  provided in paragraph (c).
 1513         (4) Prior to receiving tax credits pursuant to this
 1514  section, a qualifying business must achieve and maintain the
 1515  minimum employment goals beginning with the commencement of
 1516  operations or the completion date of at a qualifying project and
 1517  continuing each year thereafter during which tax credits are
 1518  available pursuant to this section.
 1519         (5) Applications shall be reviewed and certified pursuant
 1520  to s. 288.061. The Department of Economic Opportunity, upon a
 1521  recommendation by Enterprise Florida, Inc., shall first certify
 1522  a business as eligible to receive tax credits pursuant to this
 1523  section prior to the commencement of operations or the
 1524  completion date of a qualifying project, and such certification
 1525  shall be transmitted to the Department of Revenue. Upon receipt
 1526  of the certification, the Department of Revenue shall enter into
 1527  a written agreement with the qualifying business specifying, at
 1528  a minimum, the method by which income generated by or arising
 1529  out of the qualifying project will be determined.
 1530         Section 13. Section 220.197, Florida Statutes, is created
 1531  to read:
 1532         220.197Telehealth tax credit.—
 1533         (1)For taxable years beginning on or after January 1,
 1534  2020, and before January 1, 2023, a credit against the tax
 1535  imposed by this chapter equal to the credit amount provided in
 1536  s. 624.509(9)(a) is allowed for taxpayers eligible to receive
 1537  the tax credit provided in s. 624.509(9)(a), but with
 1538  insufficient tax liability under s. 624.509 to use such tax
 1539  credit.
 1540         (2)If the credit allowed under this section is not fully
 1541  used in any single year because of insufficient tax liability on
 1542  the part of the taxpayer, the unused amount may be carried
 1543  forward for a period not to exceed 5 years.
 1544         (3)(a)In addition to its existing audit and investigation
 1545  authority, the department may perform any additional financial
 1546  and technical audits and investigations, including examining the
 1547  accounts, books, and records of the taxpayer, to verify
 1548  eligibility for the allowable credit and to ensure compliance
 1549  with this section. The Office of Insurance Regulation shall
 1550  provide technical assistance when requested by the department on
 1551  any audits or examinations performed pursuant to this paragraph.
 1552         (b)If the department determines, as a result of an audit
 1553  or examination or from information received from the Office of
 1554  Insurance Regulation, that a taxpayer received a tax credit
 1555  under this section to which the taxpayer was not entitled, the
 1556  department shall pursue recovery of such funds pursuant to the
 1557  laws and rules governing the assessment of taxes.
 1558         (4)A taxpayer may transfer a credit for which the taxpayer
 1559  qualifies under subsection (1), in whole or in part, to any
 1560  taxpayer by written agreement. To perfect the transfer, the
 1561  transferor shall provide the department with a written transfer
 1562  statement notifying the department of the transferor’s intent to
 1563  transfer the tax credit to the transferee; the date that the
 1564  transfer is effective; the transferee’s name, address, and
 1565  federal taxpayer identification number; the tax period; and the
 1566  amount of tax credit to be transferred. The department shall,
 1567  upon receipt of the transfer statement, provide the transferee
 1568  and the Office of Insurance Regulation with a certificate
 1569  reflecting the tax credit amount transferred. A copy of the
 1570  certificate must be attached to each tax return for which the
 1571  transferee seeks to apply such tax credit.
 1572         (5)The department and the Financial Services Commission
 1573  may adopt rules to provide the administrative guidelines and
 1574  procedures required to administer this section and prescribe:
 1575         (a)Any forms necessary to claim a tax credit under this
 1576  section, the requirements and basis for establishing an
 1577  entitlement to a credit, and the examination and audit
 1578  procedures required to administer this section.
 1579         (b)The implementation and administration of the provisions
 1580  to allow a transfer of a tax credit, including reporting
 1581  requirements, and procedures, guidelines, and requirements
 1582  necessary to transfer such credit.
 1583         Section 14. Present subsection (9) of section 624.509,
 1584  Florida Statutes, is redesignated as subsection (10) and
 1585  amended, and a new subsection (9) is added to that section, to
 1586  read:
 1587         624.509 Premium tax; rate and computation.—
 1588         (9)(a)For tax years beginning on or after January 1, 2020,
 1589  and before January 1, 2023, any health insurer or health
 1590  maintenance organization that covers services provided by
 1591  telehealth shall be allowed a credit against the tax imposed by
 1592  this section equal to 0.1 percent of total insurance premiums
 1593  received on accident and health insurance policies or plans
 1594  delivered or issued in this state in the previous calendar year
 1595  that provide medical, major medical, or similar comprehensive
 1596  coverage. The office shall confirm such coverage to the
 1597  Department of Revenue following its annual rate and form review
 1598  for each health insurance policy or plan.
 1599         (b)If the credit allowed under this subsection is not
 1600  fully used in any single year because of insufficient tax
 1601  liability on the part of a health insurer or health maintenance
 1602  organization and the same health insurer or health maintenance
 1603  organization does not use the credit available pursuant to s.
 1604  220.197, the unused amount may be carried forward for a period
 1605  not to exceed 5 years.
 1606         (c)1.In addition to its existing audit and investigation
 1607  authority, the Department of Revenue may perform any additional
 1608  financial and technical audits and investigations, including
 1609  examining the accounts, books, and records of the health insurer
 1610  or health maintenance organization, which are necessary to
 1611  verify eligibility for the credit allowed under this subsection
 1612  and to ensure compliance with this subsection. The office shall
 1613  provide technical assistance when requested by the Department of
 1614  Revenue on any audits or examinations performed pursuant to this
 1615  subparagraph.
 1616         2.If the Department of Revenue determines, as a result of
 1617  an audit or examination or from information received from the
 1618  office, that a taxpayer received a tax credit under this
 1619  subsection to which the taxpayer was not entitled, the
 1620  Department of Revenue shall pursue recovery of such funds
 1621  pursuant to the laws and rules governing the assessment of
 1622  taxes.
 1623         (d)A health insurer or health maintenance organization may
 1624  transfer a credit for which it qualifies under paragraph (a), in
 1625  whole or in part, to any insurer by written agreement. To
 1626  perfect the transfer, the transferor shall provide the
 1627  Department of Revenue with a written transfer statement
 1628  notifying the department of the transferor’s intent to transfer
 1629  the tax credit to the transferee; the date that the transfer is
 1630  effective; the transferee’s name, address, and federal taxpayer
 1631  identification number; the tax period; and the amount of tax
 1632  credit to be transferred. The Department of Revenue shall, upon
 1633  receipt of the transfer statement, provide the transferee and
 1634  the office with a certificate reflecting the tax credit amount
 1635  transferred. A copy of the certificate must be attached to each
 1636  tax return for which the transferee seeks to apply such tax
 1637  credit.
 1638         (e)The Department of Revenue and the commission may adopt
 1639  rules to provide the administrative guidelines and procedures
 1640  required to administer this section and prescribe:
 1641         1.Any forms necessary to claim a tax credit under this
 1642  section, the requirements and basis for establishing an
 1643  entitlement to a credit, and the examination and audit
 1644  procedures required to administer this section.
 1645         2.The implementation and administration of the provisions
 1646  to allow a transfer of a tax credit, including reporting
 1647  requirements, and specific procedures, guidelines, and
 1648  requirements necessary to transfer such credit.
 1649         (f)An insurer that claims a credit against tax liability
 1650  under this subsection is not required to pay any additional
 1651  retaliatory tax levied under s. 624.5091 as a result of claiming
 1652  such a credit. Section 624.5091 does not limit such a credit in
 1653  any manner.
 1654         (10)(9) As used in this section, the term:
 1655         (a)“Health insurer” means an authorized insurer offering
 1656  health insurance as defined in s. 624.603.
 1657         (b)“Health maintenance organization” has the same meaning
 1658  as provided in s. 641.19.
 1659         (c) “Insurer” includes any entity subject to the tax
 1660  imposed by this section.
 1661         (d)“Telehealth” means the use of synchronous or
 1662  asynchronous telecommunications technology by a health care
 1663  provider to provide health care services, including, but not
 1664  limited to, patient assessment, diagnosis, consultation,
 1665  treatment, and monitoring; transfer of medical data; patient and
 1666  professional health-related education; public health services;
 1667  and health administration. The term does not include audio-only
 1668  telephone calls, e-mail messages, or facsimile transmissions.
 1669         Section 15. For the purpose of incorporating the amendment
 1670  made by this act to section 212.0596, Florida Statutes, in a
 1671  reference thereto, subsection (4) of section 212.20, Florida
 1672  Statutes, is reenacted to read:
 1673         212.20 Funds collected, disposition; additional powers of
 1674  department; operational expense; refund of taxes adjudicated
 1675  unconstitutionally collected.—
 1676         (4) When there has been a final adjudication that any tax
 1677  pursuant to s. 212.0596 was levied, collected, or both, contrary
 1678  to the Constitution of the United States or the State
 1679  Constitution, the department shall, in accordance with rules,
 1680  determine, based upon claims for refund and other evidence and
 1681  information, who paid such tax or taxes, and refund to each such
 1682  person the amount of tax paid. For purposes of this subsection,
 1683  a “final adjudication” is a decision of a court of competent
 1684  jurisdiction from which no appeal can be taken or from which the
 1685  official or officials of this state with authority to make such
 1686  decisions has or have decided not to appeal.
 1687         Section 16. (1)The Department of Revenue is authorized,
 1688  and all conditions are deemed met, to adopt emergency rules
 1689  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 1690  administering this act.
 1691         (2)Notwithstanding any other law, emergency rules adopted
 1692  pursuant to subsection (1) are effective for 6 months after
 1693  adoption and may be renewed during the pendency of procedures to
 1694  adopt permanent rules addressing the subject of the emergency
 1695  rules.
 1696         (3)This section expires July 1, 2020.
 1697         Section 17. If any provision of this act or its application
 1698  to any person or circumstance is held invalid, the invalidity
 1699  does not affect other provisions or applications of the act
 1700  which can be given effect without the invalid provision or
 1701  application, and to this end the provisions of this act are
 1702  severable.
 1703         Section 18. Except as otherwise expressly provided in this
 1704  act, this act shall take effect upon becoming a law.

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