Bill Text: FL S1184 | 2017 | Regular Session | Introduced

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Bill Title: Tax on Sales, Use, and Other Transactions

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2017-05-05 - Died in Commerce and Tourism [S1184 Detail]

Download: Florida-2017-S1184-Introduced.html

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       Florida Senate - 2017                                    SB 1184
       
       
        
       By Senator Bracy
       
       
       
       
       
       11-01628-17                                           20171184__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; amending s. 212.06, F.S.; redefining the
    4         term “dealer,” for purposes of the tax, to include
    5         certain persons who do not have a place of business in
    6         this state and sell into this state certain personal
    7         property, products, or services; providing an
    8         effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (f) of subsection (2) of section
   13  212.06, Florida Statutes, is amended to read:
   14         212.06 Sales, storage, use tax; collectible from dealers;
   15  “dealer” defined; dealers to collect from purchasers;
   16  legislative intent as to scope of tax.—
   17         (2)
   18         (f) The term “dealer” is further defined to mean any
   19  person, as used in this chapter, who maintains or has within
   20  this state, directly or by a subsidiary, an office, distributing
   21  house, salesroom, or house, warehouse, or other place of
   22  business. However, the term also includes a person who does not
   23  have a place of business in this state and sells into this state
   24  tangible personal property, products transferred electronically,
   25  or services, if either of the following criteria apply in the
   26  previous or current calendar year:
   27         1. The person’s gross revenue exceeds $100,000 from the
   28  sale into this state of tangible personal property, products
   29  transferred electronically, or services; or
   30         2. The person made 200 or more separate sales transactions
   31  into this state of tangible personal property, products
   32  transferred electronically, or services.
   33         Section 2. This act shall take effect July 1, 2017.