Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. SB 2044
                                Barcode 319828                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Budget Subcommittee on Finance and Tax
       (Bogdanoff) recommended the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 476 and 477
    4  insert:
    5         Section 10. Under Florida’s constitutional form of
    6  government, taxation is a legislative power that cannot be
    7  delegated. Therefore, any ruling, agreement, or contract,
    8  whether written or oral, express or implied, between a retailer
    9  and this state’s executive branch, including any office, agency
   10  or department, stating, agreeing, or ruling that the out-of
   11  state retailer is not required to collect sales and use tax on
   12  sales to residents of this state despite the presence of an in
   13  state warehouse, distribution center, or fulfillment center
   14  owned or operated by the retailer or by an affiliated person of
   15  the retailer is void unless it is specifically approved by a
   16  general law enacted by the Legislature.
   18  ================= T I T L E  A M E N D M E N T ================
   19         And the title is amended as follows:
   20         Delete line 54
   21  and insert:
   22         providing tax collection services; voiding certain
   23         rulings, agreements, or contracts between an executive
   24         branch entity of this state and a retailer which
   25         provide that the retailer is not required to collect
   26         sales and use tax on sales to residents of this state;
   27         providing effective