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The Florida Senate

HB 1085: Tax on Sales, Use, and Other Transactions

GENERAL BILL by Steube

Tax on Sales, Use, and Other Transactions; Revises definition of term "dealer" for purposes relating to collection of tax on sales, use, & other transactions; declares void certain rulings, agreements, or contracts that maintain persons are not dealers required to collect sales & use tax in this state unless Legislature approves ruling, agreement, or contract by specified vote of each house; revises term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to state's power to levy & collect sales & use tax; provides that persons who make mail order sales & have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in enumerated activities; specifies that dealers are not required to collect & remit sales & use tax unless certain circumstances exist; establishes rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax under certain conditions; specifies evidentiary proof that may be submitted to rebut presumption.

Effective Date: 7/1/2012
Last Action: 3/9/2012 House - Died in Finance and Tax Committee
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    12/20/2011 House • Filed
    1/9/2012 House • Referred to Finance and Tax Committee; Government Operations Appropriations Subcommittee; Economic Affairs Committee -HJ 106
    1/10/2012 House • Introduced -HJ 106
    3/9/2012 House • Died in Finance and Tax Committee

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  • HB 1085, Original Filed Version (Current Bill Version) Posted 12/20/2011 at 10:47 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 861 Tax on Sales, Use, and Other Transactions Horner Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    S 1352 Mail Order Sales Detert Compare Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
    Location: In committee/council (CM)
    S 1514 (c2) Tax on Sales, Use, and Other Transactions Detert Compare Last Action: 3/9/2012 S Died pending reference review under Rule 4.7(2)
    Location: Pending Reference Review
    S 2098 Tax on Sales, Use, and Other Transactions Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Died in Commerce and Tourism
    Location: In committee/council (CM)

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    212.0506 Taxation of service warranties. Page 12 (pdf)
    212.0596 Taxation of mail order sales. Page 6 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 2 (pdf)

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