CS/HB 641

1
A bill to be entitled
2An act relating to tax administration; amending s. 198.13,
3F.S.; extending the period of exemption under certain
4circumstances from the filing of returns with respect to
5tax on estates of decedents or tax on generation-skipping
6transfers; providing for retroactive application; creating
7s. 212.133, F.S.; requiring sellers of alcoholic beverages
8or tobacco products to file information reports of sales
9of those products to retailers in this state with the
10Department of Revenue; providing definitions; requiring
11such reports to be filed electronically and to include
12specified information; authorizing the department to waive
13certain requirements; providing penalties for
14noncompliance; providing an effective date.
15
16Be It Enacted by the Legislature of the State of Florida:
17
18     Section 1.  Retroactive to January 1, 2011, subsection (4)
19of section 198.13, Florida Statutes, is amended to read:
20     198.13  Tax return to be made in certain cases; certificate
21of nonliability.-
22     (4)  Notwithstanding any other provisions of this section
23and applicable to the estate of a decedent who dies after
24December 31, 2004, if, upon the death of the decedent, a state
25death tax credit or a generation-skipping transfer credit is not
26allowable pursuant to the Internal Revenue Code of 1986, as
27amended:
28     (a)  The personal representative of the estate is not
29required to file a return under subsection (1) in connection
30with the estate.
31     (b)  The person who would otherwise be required to file a
32return reporting a generation-skipping transfer under subsection
33(3) is not required to file such a return in connection with the
34estate.
35
36The provisions of this subsection do not apply to estates of
37decedents dying after December 31, 2012 2010.
38     Section 2.  Section 212.133, Florida Statutes, is created
39to read:
40     212.133  Information reports required for sales of
41alcoholic beverages and tobacco products.-
42     (1)(a)  For the sole purpose of enforcing the collection of
43the tax levied by this chapter on retail sales, the department
44shall require every seller of alcoholic beverages or tobacco
45products to file an information report of any sales of those
46products to any retailer in this state.
47     (b)  As used in this section, the term:
48     1.  "Retailer" means a person engaged in the business of
49making sales at retail and who holds a license pursuant to
50chapters 561 through 565 or a permit pursuant to chapters 210
51and 569.
52     2.  "Seller" means any manufacturer, wholesaler, or
53distributor of alcoholic beverages or tobacco products who sells
54to a retailer in this state.
55     (2)(a)  The information report must be filed electronically
56by using the department's e-filing website or secure file
57transfer protocol or electronic data interchange files with the
58department's e-filing provider. The information report must
59contain:
60     1.  The seller's name.
61     2.  The seller's beverage license or tobacco permit number.
62     3.  The retailer's name.
63     4.  The retailer's beverage license or tobacco permit
64number.
65     5.  The retailer's address, including street address,
66municipality, state, and five-digit zip code.
67     6.  The general item type, such as cigarettes, cigars,
68tobacco, beer, wine, spirits, or any combination of those items.
69     7.  The net monthly sales total, in dollars sold to each
70retailer.
71     (b)  The department may annually waive the requirement to
72submit the information report through an electronic data
73interchange due to problems arising from the seller's computer
74capabilities, data system changes, or operating procedures. The
75annual request for a waiver must be in writing and the seller
76must demonstrate that such circumstances exist. A waiver under
77this paragraph does not operate to relieve the seller from the
78obligation to file an information report.
79     (3)  The information report must contain the required
80information for the period from July 1 through June 30. The
81information report is due annually on July 1 for the preceding
82reporting period and is delinquent if not received by the
83department by September 30.
84     (4)  Any seller who fails to provide the information report
85by September 30 is subject to a penalty of $1,000 for every
86month, or part thereof, the report is not provided, up to a
87maximum amount of $10,000. This penalty must be settled or
88compromised if it is determined by the department that the
89noncompliance is due to reasonable cause and not to willful
90negligence, willful neglect, or fraud.
91     Section 3.  This act shall take effect upon becoming a law.
92


CODING: Words stricken are deletions; words underlined are additions.