HB 321

1	A bill to be entitled
2	An act relating to the Streamlined Sales and Use Tax
3	Agreement; amending s. 212.02, F.S.; revising
4	definitions; amending s. 212.03, F.S.; specifying
5	certain facilities that are exempt from the transient
6	rentals tax; amending ss. 212.0306, 212.04, and
7	212.0506, F.S.; deleting the application of brackets
8	for the calculation of sales and use taxes; amending
9	s. 212.05, F.S.; deleting criteria establishing
10	circumstances under which taxes on the lease or rental
11	of a motor vehicle are due; revising criteria
12	establishing circumstances under which taxes on the
13	sale of a prepaid calling arrangement are due;
14	deleting the application of brackets for the
15	calculation of sales and use taxes; amending s.
16	212.054, F.S.; limiting the $5,000 cap on
17	discretionary sales surtax to the sale of motor
18	vehicles, aircraft, boats, manufactured homes, modular
19	homes, and mobile homes; specifying the time at which
20	changes in surtaxes may take effect; providing
21	criteria to determine the situs of certain sales;
22	providing for databases to identify taxing
23	jurisdictions; providing criteria to hold purchasers
24	harmless for failure to pay the correct amount of tax;
25	holding sellers harmless for failing to collect a tax
26	at a new rate under certain circumstances; amending s.
27	212.06, F.S.; defining terms; deleting provisions
28	relating to mail-order sales to conform; requiring
29	purchasers of direct mail to use direct-mail forms;
30	providing criteria for determining the location of
31	transactions involving tangible personal property,
32	digital goods, or services and for the lease or rental
33	of tangible personal property; amending s. 212.07,
34	F.S.; conforming a cross-reference; providing for the
35	creation of a taxability matrix; providing immunity
36	from liability for acts in reliance of the taxability
37	matrix; amending s. 212.08, F.S.; revising exemptions
38	from sales and use tax for food and medical products;
39	conforming cross-references; creating s. 212.094,
40	F.S.; providing a procedure for a purchaser to obtain
41	a refund of or credit against tax collected by a
42	dealer; amending s. 212.12, F.S.; authorizing
43	collection allowances for certified service providers
44	and voluntary sellers in accordance with the
45	Streamlined Sales and Use Tax Agreement; providing for
46	the computation of taxes due based on rounding instead
47	of brackets; amending s. 212.17, F.S.; providing
48	additional criteria for a dealer to claim a credit for
49	or obtain a refund of taxes paid relating to worthless
50	accounts; amending s. 212.18, F.S.; authorizing the
51	Department of Revenue to waive the dealer registration
52	fee for applications submitted through the central
53	electronic registration system provided by member
54	states of the Streamlined Sales and Use Tax Agreement;
55	deleting provisions relating to mail-order sales to
56	conform; amending s. 212.20, F.S.; deleting procedures
57	for refunds of tax paid on mail-order sales to
58	conform; creating s. 213.052, F.S.; providing for
59	notice of state sales or use tax rate changes;
60	creating s. 213.0521, F.S.; providing the effective
61	date for state sales and use tax rate changes;
62	creating s. 213.215, F.S.; providing amnesty for
63	uncollected or unpaid sales and use taxes for sellers
64	who register under the Streamlined Sales and Use Tax
65	Agreement; providing exceptions to the amnesty;
66	amending s. 213.256, F.S.; providing and revising
67	definitions; providing for entry into agreements with
68	other states to simplify and facilitate compliance
69	with sales tax laws; providing for certification of
70	compliance with agreements; creating s. 213.2562,
71	F.S.; providing for the department to review software
72	submitted to the governing board for certification as
73	a certified automated system; creating s. 213.2567,
74	F.S.; providing for the registration of sellers, the
75	certification of a person as a certified service
76	provider, and the certification of a software program
77	as a certified automated system by the governing board
78	under the Streamlined Sales and Use Tax Agreement;
79	declaring legislative intent; providing for the
80	adoption of emergency rules; amending ss. 11.45,
81	196.012, 202.18, 203.01, 212.031, 212.052, 212.055,
82	212.13, 212.15, 213.015, 218.245, 218.65, 288.1045,
83	288.11621, 288.1169, 551.102, and 790.0655, F.S.;
84	conforming cross-references; repealing s. 212.0596,
85	F.S., relating to provisions pertaining to the
86	taxation of mail-order sales; providing an effective
87	date.
88
89	Be It Enacted by the Legislature of the State of Florida:
90
91	Section 1.  Section 212.02, Florida Statutes, is amended to
92	read:
93	212.02  Definitions.-The following terms and phrases when
94	used in this chapter have the meanings ascribed to them in this
95	section, except where the context clearly indicates a different
96	meaning. The term:
97	(1)  The term "Admissions" means and includes the net sum
98	of money after deduction of any federal taxes for admitting a
99	person or vehicle or persons to any place of amusement, sport,
100	or recreation or for the privilege of entering or staying in any
101	place of amusement, sport, or recreation, including, but not
102	limited to, theaters, outdoor theaters, shows, exhibitions,
103	games, races, or any place where charge is made by way of sale
104	of tickets, gate charges, seat charges, box charges, season pass
105	charges, cover charges, greens fees, participation fees,
106	entrance fees, or other fees or receipts of anything of value
107	measured on an admission or entrance or length of stay or seat
108	box accommodations in any place where there is any exhibition,
109	amusement, sport, or recreation, and all dues and fees paid to
110	private clubs and membership clubs providing recreational or
111	physical fitness facilities, including, but not limited to,
112	golf, tennis, swimming, yachting, boating, athletic, exercise,
113	and fitness facilities, except physical fitness facilities owned
114	or operated by any hospital licensed under chapter 395.
115	(2)  "Agricultural commodity" means horticultural,
116	aquacultural, poultry and farm products, and livestock and
117	livestock products.
118	(3)  "Agricultural production" means the production of
119	plants and animals useful to humans, including the preparation,
120	planting, cultivating, or harvesting of these products or any
121	other practices necessary to accomplish production through the
122	harvest phase, which includes aquaculture, horticulture,
123	floriculture, viticulture, forestry, dairy, livestock, poultry,
124	bees, and all other forms of farm products and farm production.
125	(4)  "Bundled transaction" means the retail sale of two or
126	more products, except real property and services to real
127	property, in which the products are otherwise distinct and
128	identifiable and the products are sold for one nonitemized
129	price. A bundled transaction does not include the sale of any
130	products in which the sales price varies, or is negotiable,
131	based on the selection by the purchaser of the products included
132	in the transaction.
133	(a)  As used in this subsection, the term:
134	1.  "Distinct and identifiable products" does not include:
135	a.  Packaging, such as containers, boxes, sacks, bags, and
136	bottles or other materials, such as wrapping, labels, tags, and
137	instruction guides, which accompany the retail sale of the
138	products and are incidental or immaterial to the retail sale of
139	the products. Examples of packaging that is incidental or
140	immaterial include grocery sacks, shoeboxes, dry cleaning
141	garment bags, and express delivery envelopes and boxes.
142	b.  A product provided free of charge with the required
143	purchase of another product. A product is provided free of
144	charge if the sales price of the product purchased does not vary
145	depending on the inclusion of the product provided free of
146	charge.
147	2.  "One nonitemized price" does not include a price that
148	is separately identified by product on binding sales or other
149	supporting sales-related documentation made available to the
150	customer in paper or electronic form, including, but not limited
151	to, an invoice, bill of sale, receipt, contract, service
152	agreement, lease agreement, periodic notice of rates and
153	services, rate card, or price list.
154	3.  "De minimis" means that the seller's purchase price or
155	sales price of the taxable products is 10 percent or less of the
156	total purchase price or sales price of the bundled products.
157	a.  Sellers shall use the purchase price or sales price of
158	the products to determine if the taxable products are de
159	minimis. Sellers may not use a combination of the purchase price
160	and sales price of the products to determine if the taxable
161	products are de minimis.
162	b.  Sellers shall use the full term of a service contract
163	to determine if the taxable products are de minimis.
164	(b)1.  A transaction that otherwise satisfies the
165	definition of a bundled transaction, as defined in this
166	subsection, is not a bundled transaction if it is:
167	a.  The retail sale of tangible personal property and a
168	service in which the tangible personal property is essential to
169	the use of the service, is provided exclusively in connection
170	with the service, and the true object of the transaction is the
171	service;
172	b.  The retail sale of services in which one service is
173	provided which is essential to the use or receipt of a second
174	service and the first service is provided exclusively in
175	connection with the second service and the true object of the
176	transaction is the second service;
177	c.  A transaction that includes taxable products and
178	nontaxable products and the purchase price or sales price of the
179	taxable products is de minimis; or
180	d.  The retail sale of exempt tangible personal property
181	and taxable personal property in which:
182	(I)  The transaction includes food and food ingredients,
183	drugs, durable medical equipment, mobility-enhancing equipment,
184	over-the-counter drugs, prosthetic devices, or medical supplies;
185	and
186	(II)  The seller's purchase price or sales price of the
187	taxable tangible personal property is 50 percent or less of the
188	total purchase price or sales price of the bundled tangible
189	personal property. Sellers may not use a combination of the
190	purchase price and sales price of the tangible personal property
191	to make the determination required in this paragraph.
192	2.a.  Sellers shall use the purchase price or sales price
193	of the products to determine if the taxable products are de
194	minimis. Sellers may not use a combination of the purchase price
195	and sales price of the products to determine if the taxable
196	products are de minimis.
197	b.  Sellers shall use the full term of a service contract
198	to determine if the taxable products are de minimis.
199	(5)(2)  "Business" means any activity engaged in by any
200	person, or caused to be engaged in by him or her, with the
201	object of private or public gain, benefit, or advantage, either
202	direct or indirect. Except for the sales of any aircraft, boat,
203	mobile home, or motor vehicle, the term "business" shall not be
204	construed in this chapter to include occasional or isolated
205	sales or transactions involving tangible personal property or
206	services by a person who does not hold himself or herself out as
207	engaged in business or sales of unclaimed tangible personal
208	property under s. 717.122, but includes other charges for the
209	sale or rental of tangible personal property, sales of services
210	taxable under this chapter, sales of or charges of admission,
211	communication services, all rentals and leases of living
212	quarters, other than low-rent housing operated under chapter
213	421, sleeping or housekeeping accommodations in hotels,
214	apartment houses, roominghouses, tourist or trailer camps, and
215	all rentals of or licenses in real property, other than low-rent
216	housing operated under chapter 421, all leases or rentals of or
217	licenses in parking lots or garages for motor vehicles, docking
218	or storage spaces for boats in boat docks or marinas as defined
219	in this chapter and made subject to a tax imposed by this
220	chapter. The term "business" shall not be construed in this
221	chapter to include the leasing, subleasing, or licensing of real
222	property by one corporation to another if all of the stock of
223	both such corporations is owned, directly or through one or more
224	wholly owned subsidiaries, by a common parent corporation; the
225	property was in use prior to July 1, 1989, title to the property
226	was transferred after July 1, 1988, and before July 1, 1989,
227	between members of an affiliated group, as defined in s. 1504(a)
228	of the Internal Revenue Code of 1986, which group included both
229	such corporations and there is no substantial change in the use
230	of the property following the transfer of title; the leasing,
231	subleasing, or licensing of the property was required by an
232	unrelated lender as a condition of providing financing to one or
233	more members of the affiliated group; and the corporation to
234	which the property is leased, subleased, or licensed had sales
235	subject to the tax imposed by this chapter of not less than $667
236	million during the most recent 12-month period ended June 30.
237	Any tax on such sales, charges, rentals, admissions, or other
238	transactions made subject to the tax imposed by this chapter
239	shall be collected by the state, county, municipality, any
240	political subdivision, agency, bureau, or department, or other
241	state or local governmental instrumentality in the same manner
242	as other dealers, unless specifically exempted by this chapter.
243	(6)  "Certified service provider" has the same meaning as
244	provided in s. 213.256.
245	(7)(3)  The terms "Cigarettes," "tobacco," or "tobacco
246	products" referred to in this chapter include all such products
247	as are defined or may be hereafter defined by the laws of the
248	state.
249	(8)  "Coin-operated amusement machine" means any machine
250	operated by coin, slug, token, coupon, or similar device for the
251	purposes of entertainment or amusement. The term includes, but
252	is not limited to, coin-operated pinball machines, music
253	machines, juke boxes, mechanical games, video games, arcade
254	games, billiard tables, moving picture viewers, shooting
255	galleries, and all other similar amusement devices.
256	(9)  "Computer" means an electronic device that accepts
257	information in digital or similar form and manipulates such
258	information for a result based on a sequence of instructions.
259	(10)  "Computer software" means a set of coded instructions
260	designed to cause a computer or automatic data processing
261	equipment to perform a task.
262	(11)(4)  "Cost price" means the actual cost of articles of
263	tangible personal property without any deductions therefrom on
264	account of the cost of materials used, labor or service costs,
265	transportation charges, or any expenses whatsoever.
266	(12)  "Delivery charges" means charges by the seller of
267	personal property or services for preparation and delivery to a
268	location designated by the purchaser of such property or
269	services, including, but not limited to, transportation,
270	shipping, postage, handling, crating, and packing.
271	Notwithstanding any other provision of this section, the term
272	does not include the charges for delivery of direct mail,
273	transportation, shipping, postage, handling, crating, and
274	packing or similar charges if those charges are separately
275	stated on an invoice or similar billing document given to the
276	purchaser and are invoiced at cost with no markup. The exclusion
277	of delivery charges for direct mail shall apply to any sale
278	involving the delivery or mailing of direct mail, printed
279	material that would otherwise be direct mail that results from a
280	transaction that this state considers the sale of a service, or
281	printed material delivered or mailed to a mass audience when the
282	cost of the printed material is not billed directly to the
283	recipients and is the result of a transaction that includes the
284	development of billing information or the provision of data
285	processing services. If a shipment includes exempt property and
286	taxable property, the seller shall tax only the percentage of
287	the delivery charge allocated to the taxable property. The
288	seller may allocate the delivery charge by using:
289	(a)  A percentage based on the total sales price of the
290	taxable property compared to the sales price of all property in
291	the shipment; or
292	(b)  A percentage based on the total weight of the taxable
293	property compared to the total weight of all property in the
294	shipment.
295	(13)(5)  The term "Department" means the Department of
296	Revenue.
297	(14)  "Diesel fuel" means any liquid product, gas product,
298	or any combination thereof, which is used in an internal
299	combustion engine or motor to propel any form of vehicle,
300	machine, or mechanical contrivance. The term includes, but is
301	not limited to, all forms of fuel commonly or commercially known
302	or sold as diesel fuel or kerosene. However, the term does not
303	include butane gas, propane gas, or any other form of liquefied
304	petroleum gas or compressed natural gas.
305	(15)  "Direct mail" means printed material delivered or
306	distributed by the United States Postal Service or other
307	delivery service to a mass audience or to addressees on a
308	mailing list provided by the purchaser or at the direction of
309	the purchaser when the cost of the items are not billed directly
310	to the recipients. The term includes tangible personal property
311	supplied directly or indirectly by the purchaser to the direct
312	mail seller for inclusion in the package containing the printed
313	material. The term does not include multiple items of printed
314	material delivered to a single address.
315	(16)  "Electronic" means relating to technology having
316	electrical, digital, magnetic, wireless, optical,
317	electromagnetic, or similar capabilities.
318	(17)(6)  "Enterprise zone" means an area of the state
319	designated pursuant to s. 290.0065. This subsection expires on
320	the date specified in s. 290.016 for the expiration of the
321	Florida Enterprise Zone Act.
322	(18)(7)  "Factory-built building" means a structure
323	manufactured in a manufacturing facility for installation or
324	erection as a finished building; "factory-built building"
325	includes, but is not limited to, residential, commercial,
326	institutional, storage, and industrial structures.
327	(19)  "Farmer" means a person who is directly engaged in
328	the business of producing crops, livestock, or other
329	agricultural commodities. The term includes, but is not limited
330	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
331	cattle ranchers, apiarists, and persons raising fish.
332	(20)  "Forest" means the land stocked by trees of any size
333	used in the production of forest products, or formerly having
334	such tree cover, and not currently developed for nonforest use.
335	(21)  "Fractional aircraft ownership program" means a
336	program that meets the requirements of 14 C.F.R. part 91,
337	subpart K, relating to fractional ownership operations, except
338	that the program must include a minimum of 25 aircraft owned or
339	leased by the program manager and used in the program.
340	(22)(8)  "In this state" or "in the state" means within the
341	state boundaries of Florida as defined in s. 1, Art. II of the
342	State Constitution and includes all territory within these
343	limits owned by or ceded to the United States.
344	(23)(9)  The term "Intoxicating beverages" or "alcoholic
345	beverages" referred to in this chapter includes all such
346	beverages as are so defined or may be hereafter defined by the
347	laws of the state.
348	(24)(10)  "Lease," "let," or "rental" means leasing or
349	renting of living quarters or sleeping or housekeeping
350	accommodations in hotels, apartment houses, roominghouses,
351	tourist or trailer camps and real property, the same being
352	defined as follows:
353	(a)  Every building or other structure kept, used,
354	maintained, or advertised as, or held out to the public to be, a
355	place where sleeping accommodations are supplied for pay to
356	transient or permanent guests or tenants, in which 10 or more
357	rooms are furnished for the accommodation of such guests, and
358	having one or more dining rooms or cafes where meals or lunches
359	are served to such transient or permanent guests; such sleeping
360	accommodations and dining rooms or cafes being conducted in the
361	same building or buildings in connection therewith, shall, for
362	the purpose of this chapter, be deemed a hotel.
363	(b)  Any building, or part thereof, where separate
364	accommodations for two or more families living independently of
365	each other are supplied to transient or permanent guests or
366	tenants shall for the purpose of this chapter be deemed an
367	apartment house.
368	(c)  Every house, boat, vehicle, motor court, trailer
369	court, or other structure or any place or location kept, used,
370	maintained, or advertised as, or held out to the public to be, a
371	place where living quarters or sleeping or housekeeping
372	accommodations are supplied for pay to transient or permanent
373	guests or tenants, whether in one or adjoining buildings, shall
374	for the purpose of this chapter be deemed a roominghouse.
375	(d)  In all hotels, apartment houses, and roominghouses
376	within the meaning of this chapter, the parlor, dining room,
377	sleeping porches, kitchen, office, and sample rooms shall be
378	construed to mean "rooms."
379	(e)  A "tourist camp" is a place where two or more tents,
380	tent houses, or camp cottages are located and offered by a
381	person or municipality for sleeping or eating accommodations,
382	most generally to the transient public for either a direct money
383	consideration or an indirect benefit to the lessor or owner in
384	connection with a related business.
385	(f)  A "trailer camp," "mobile home park," or "recreational
386	vehicle park" is a place where space is offered, with or without
387	service facilities, by any persons or municipality to the public
388	for the parking and accommodation of two or more automobile
389	trailers, mobile homes, or recreational vehicles which are used
390	for lodging, for either a direct money consideration or an
391	indirect benefit to the lessor or owner in connection with a
392	related business, such space being hereby defined as living
393	quarters, and the rental price thereof shall include all service
394	charges paid to the lessor.
395	(g)1.  "Lease," "let," or "rental" also means any transfer
396	of possession or control of tangible personal property for a
397	fixed or indeterminate term for consideration. A clause for a
398	future option to purchase or to extend an agreement does not
399	preclude an agreement from being a lease or rental. This
400	definition shall be used for purposes of the sales and use tax
401	regardless of whether a transaction is characterized as a lease
402	or rental under generally accepted accounting principles, the
403	Internal Revenue Code, the Uniform Commercial Code, or any other
404	provisions of federal, state, or local law. These terms include
405	agreements covering motor vehicles and trailers if the amount of
406	consideration may be increased or decreased by reference to the
407	amount realized upon sale or disposition of the property as
408	provided in 26 U.S.C. s. 7701(h)(1). These terms do not include:
409	a.  A transfer of possession or control of property under a
410	security agreement or deferred payment plan that requires the
411	transfer of title upon completion of the required payments;
412	b.  A transfer of possession or control of property under
413	an agreement that requires the transfer of title upon completion
414	of required payments and payment of an option price does not
415	exceed the greater of $100 or 1 percent of the total required
416	payments; or
417	c.  The provision of tangible personal property along with
418	an operator for a fixed or indeterminate period of time. A
419	condition of this exclusion is that the operator is necessary
420	for the equipment to perform as designed. For the purpose of
421	this sub-subparagraph, an operator must do more than maintain,
422	inspect, or set up the tangible personal property the leasing or
423	rental of tangible personal property and the possession or use
424	thereof by the lessee or rentee for a consideration, without
425	transfer of the title of such property, except as expressly
426	provided to the contrary herein.
427	2.  The term "Lease," "let," or "rental" does not include
428	mean hourly, daily, or mileage charges, to the extent that such
429	charges are subject to the jurisdiction of the United States
430	Interstate Commerce Commission, if when such charges are paid by
431	reason of the presence of railroad cars owned by another on the
432	tracks of the taxpayer, or charges made pursuant to car service
433	agreements.
434	3.  The term "Lease," "let," "rental," or "license" does
435	not include payments made to an owner of high-voltage bulk
436	transmission facilities in connection with the possession or
437	control of such facilities by a regional transmission
438	organization, independent system operator, or similar entity
439	under the jurisdiction of the Federal Energy Regulatory
440	Commission. However, where two taxpayers, in connection with the
441	interchange of facilities, rent or lease property, each to the
442	other, for use in providing or furnishing any of the services
443	mentioned in s. 166.231, the term "lease or rental" means only
444	the net amount of rental involved.
445	(h)  "Real property" means the surface land, improvements
446	thereto, and fixtures, and is synonymous with "realty" and "real
447	estate."
448	(i)  "License," as used in this chapter with reference to
449	the use of real property, means the granting of a privilege to
450	use or occupy a building or a parcel of real property for any
451	purpose.
452	(j)  Privilege, franchise, or concession fees, or fees for
453	a license to do business, paid to an airport are not payments
454	for leasing, letting, renting, or granting a license for the use
455	of real property.
456	(25)  "Livestock" includes all animals of the equine,
457	bovine, or swine class, including goats, sheep, mules, horses,
458	hogs, cattle, ostriches, and other grazing animals raised for
459	commercial purposes. The term also includes fish raised for
460	commercial purposes.
461	(26)(a)  "Model 1 seller" has the same meaning as provided
462	in s. 213.256.
463	(b)  "Model 2 seller" has the same meaning as provided in
464	s. 213.256.
465	(c)  "Model 3 seller" has the same meaning as provided in
466	s. 213.256.
467	(27)(11)  "Motor fuel" means and includes what is commonly
468	known and sold as gasoline and fuels containing a mixture of
469	gasoline and other products.
470	(28)(12)  "Person" includes any individual, firm,
471	copartnership, joint adventure, association, corporation,
472	estate, trust, business trust, receiver, syndicate, or other
473	group or combination acting as a unit and also includes any
474	political subdivision, municipality, state agency, bureau, or
475	department and includes the plural as well as the singular
476	number.
477	(29)  "Power farm equipment" means moving or stationary
478	equipment that contains within itself the means for its own
479	propulsion or power and moving or stationary equipment that is
480	dependent upon an external power source to perform its
481	functions.
482	(30)  "Prewritten computer software" means computer
483	software, including prewritten upgrades, which is not designed
484	and developed by the author or other creator to the
485	specifications of a specific purchaser. The combining of two or
486	more prewritten computer software programs or prewritten
487	portions of such programs does not cause the combination to be
488	other than prewritten computer software. Prewritten computer
489	software includes software designed and developed by the author
490	or other creator to the specifications of a specific purchaser
491	when such software is sold to a person other than the specific
492	purchaser. Where a person modifies or enhances computer software
493	of which the person is not the author or creator, the person
494	shall be deemed to be the author or creator only of such
495	person's modifications or enhancements. Prewritten computer
496	software or a prewritten portion of such software which is
497	modified or enhanced to any degree, if such modification or
498	enhancement is designed and developed to the specifications of a
499	specific purchaser, remains prewritten computer software.
500	However, prewritten computer software does not include software
501	that has been modified or enhanced for a particular purchaser if
502	the charge for the enhancement is reasonable and separately
503	stated on the invoice or other statement of price given to the
504	purchaser.
505	(31)  "Product transferred electronically" means a product,
506	except computer software, which was obtained by a purchaser by
507	means other than the purchase of tangible storage media.
508	(32)  "Qualified aircraft" means any aircraft having a
509	maximum certified takeoff weight of less than 10,000 pounds and
510	equipped with twin turbofan engines that meet Stage IV noise
511	requirements which is used by a business operating as an on-
512	demand air carrier under Federal Aviation Administration
513	Regulation Title 14, chapter I, part 135, Code of Federal
514	Regulations, which owns or leases and operates a fleet of at
515	least 25 of such aircraft in this state.
516	(33)(13)  "Retailer" means and includes every person
517	engaged in the business of making sales at retail or for
518	distribution, or use, or consumption, or storage to be used or
519	consumed in this state.
520	(34)(14)(a)  "Retail sale" or a "sale at retail" means a
521	sale to a consumer or to any person for any purpose other than
522	for resale in the form of tangible personal property or services
523	taxable under this chapter, and includes all such transactions
524	that may be made in lieu of retail sales or sales at retail. A
525	sale for resale includes a sale of qualifying property. As used
526	in this paragraph, the term "qualifying property" means tangible
527	personal property, other than electricity, which is used or
528	consumed by a government contractor in the performance of a
529	qualifying contract as defined in s. 212.08(17)(c), to the
530	extent that the cost of the property is allocated or charged as
531	a direct item of cost to such contract, title to which property
532	vests in or passes to the government under the contract. The
533	term "government contractor" includes prime contractors and
534	subcontractors. As used in this paragraph, a cost is a "direct
535	item of cost" if it is a "direct cost" as defined in 48 C.F.R.
536	s. 9904.418-30(a)(2), or similar successor provisions, including
537	costs identified specifically with a particular contract.
538	(b)  The terms "Retail sales," "sales at retail," "use,"
539	"storage," and "consumption" include the sale, use, storage, or
540	consumption of all tangible advertising materials imported or
541	caused to be imported into this state. Tangible advertising
542	material includes displays, display containers, brochures,
543	catalogs, price lists, point-of-sale advertising, and technical
544	manuals or any tangible personal property which does not
545	accompany the product to the ultimate consumer.
546	(c)  "Retail sales," "sale at retail," "use," "storage,"
547	and "consumption" do not include materials, containers, labels,
548	sacks, bags, or similar items intended to accompany a product
549	sold to a customer without which delivery of the product would
550	be impracticable because of the character of the contents and be
551	used one time only for packaging tangible personal property for
552	sale or for the convenience of the customer or for packaging in
553	the process of providing a service taxable under this chapter.
554	When a separate charge for packaging materials is made, the
555	charge shall be considered part of the sales price or rental
556	charge for purposes of determining the applicability of tax. The
557	terms do not include the sale, use, storage, or consumption of
558	industrial materials, including chemicals and fuels except as
559	provided herein, for future processing, manufacture, or
560	conversion into articles of tangible personal property for
561	resale when such industrial materials, including chemicals and
562	fuels except as provided herein, become a component or
563	ingredient of the finished product. However, the terms include
564	the sale, use, storage, or consumption of tangible personal
565	property, including machinery and equipment or parts thereof,
566	purchased electricity, and fuels used to power machinery, when
567	such items are used and dissipated in fabricating, converting,
568	or processing tangible personal property for sale, even though
569	they may become ingredients or components of the tangible
570	personal property for sale through accident, wear, tear,
571	erosion, corrosion, or similar means. The terms do not include
572	the sale of materials to a registered repair facility for use in
573	repairing a motor vehicle, airplane, or boat, when such
574	materials are incorporated into and sold as part of the repair.
575	Such a sale shall be deemed a purchase for resale by the repair
576	facility, even though every material is not separately stated or
577	separately priced on the repair invoice.
578	(d)  "Gross sales" means the sum total of all sales of
579	tangible personal property as defined herein, without any
580	deduction whatsoever of any kind or character, except as
581	provided in this chapter.
582	(e)  The term "Retail sale" includes a mail order sale, as
583	defined in s. 212.0596(1).
584	(35)(15)  "Sale" means and includes:
585	(a)  Any transfer of title or possession, or both,
586	exchange, barter, license, lease, or rental, conditional or
587	otherwise, in any manner or by any means whatsoever, of tangible
588	personal property for a consideration.
589	(b)  The rental of living quarters or sleeping or
590	housekeeping accommodations in hotels, apartment houses or
591	roominghouses, or tourist or trailer camps, as hereinafter
592	defined in this chapter.
593	(c)  The producing, fabricating, processing, printing, or
594	imprinting of tangible personal property for a consideration for
595	consumers who furnish either directly or indirectly the
596	materials used in the producing, fabricating, processing,
597	printing, or imprinting.
598	(d)  The furnishing, preparing, or serving for a
599	consideration of any tangible personal property for consumption
600	on or off the premises of the person furnishing, preparing, or
601	serving such tangible personal property which includes the sale
602	of meals or prepared food by an employer to his or her
603	employees.
604	(e)  A transaction whereby the possession of property is
605	transferred but the seller retains title as security for the
606	payment of the price.
607	(36)(a)(16)  "Sales price" applies to the measure subject
608	to the tax imposed by this chapter and means the total amount of
609	consideration, including cash, credit, property, and services,
610	for which tangible personal property or personal services are
611	sold, leased, or rented, valued in money, whether received in
612	money or otherwise, without any deduction for the following:
613	1.  The seller's cost of the property sold;
614	2.  The cost of materials used, labor or service cost,
615	interest, losses, all costs of transportation to the seller, all
616	taxes imposed on the seller, and any other expense of the
617	seller;
618	3.  Charges by the seller for any services necessary to
619	complete the sale, other than delivery and installation charges;
620	4.  Delivery charges; or
621	5.  Installation charges.
622	(b)  "Sales price" does not include:
623	1.  Trade-ins allowed and taken at the time of sale if the
624	amount is separately stated on the invoice, bill of sale, or
625	similar document given to the purchaser;
626	2.  Discounts, including cash, term, or coupons, which are
627	not reimbursed by a third party, are allowed by a seller, and
628	taken by a purchaser at the time of sale;
629	3.  Interest, financing, and carrying charges from credit
630	extended on the sale of personal property or services, if the
631	amount is separately stated on the invoice, bill of sale, or
632	similar document given to the purchaser;
633	4.  Any taxes legally imposed directly on the consumer that
634	are separately stated on the invoice, bill of sale, or similar
635	document given to the purchaser; or means the total amount paid
636	for tangible personal property, including any services that are
637	a part of the sale, valued in money, whether paid in money or
638	otherwise, and includes any amount for which credit is given to
639	the purchaser by the seller, without any deduction therefrom on
640	account of the cost of the property sold, the cost of materials
641	used, labor or service cost, interest charged, losses, or any
642	other expense whatsoever. "Sales price" also includes the
643	consideration for a transaction which requires both labor and
644	material to alter, remodel, maintain, adjust, or repair tangible
645	personal property. Trade-ins or discounts allowed and taken at
646	the time of sale shall not be included within the purview of
647	this subsection. "Sales price" also includes the full face value
648	of any coupon used by a purchaser to reduce the price paid to a
649	retailer for an item of tangible personal property; where the
650	retailer will be reimbursed for such coupon, in whole or in
651	part, by the manufacturer of the item of tangible personal
652	property; or whenever it is not practicable for the retailer to
653	determine, at the time of sale, the extent to which
654	reimbursement for the coupon will be made. The term "sales
655	price" does not include federal excise taxes imposed upon the
656	retailer on the sale of tangible personal property. The term
657	"sales price" does include federal manufacturers' excise taxes,
658	even if the federal tax is listed as a separate item on the
659	invoice. To the extent required by federal law, the term "sales
660	price" does not include
661	5.  Charges for Internet access services which are not
662	itemized on the customer's bill, but which can be reasonably
663	identified from the selling dealer's books and records kept in
664	the regular course of business. The dealer may support the
665	allocation of charges with books and records kept in the regular
666	course of business covering the dealer's entire service area,
667	including territories outside this state.
668	(37)  "Sea trial" means a voyage for the purpose of testing
669	repair or modification work, which is in length and scope
670	reasonably necessary to test repairs or modifications, or a
671	voyage for the purpose of ascertaining the seaworthiness of a
672	vessel. If the sea trial is to test repair or modification work,
673	the owner or repair facility shall certify, in a form required
674	by the department, what repairs have been tested. The owner and
675	the repair facility may also be required to certify that the
676	length and scope of the voyage were reasonably necessary to test
677	the repairs or modifications.
678	(38)  "Seller" means a person making sales, leases, or
679	rentals of personal property or services.
680	(39)  "Solar energy system" means the equipment and
681	requisite hardware that provide and are used for collecting,
682	transferring, converting, storing, or using incident solar
683	energy for water heating, space heating, cooling, or other
684	applications that would otherwise require the use of a
685	conventional source of energy such as petroleum products,
686	natural gas, manufactured gas, or electricity.
687	(40)  "Space flight" means any flight designed for
688	suborbital, orbital, or interplanetary travel of a space
689	vehicle, satellite, or station of any kind.
690	(41)  "Spaceport activities" means activities directed or
691	sponsored by Space Florida on spaceport territory pursuant to
692	its powers and responsibilities under the Space Florida Act.
693	(17)  "Diesel fuel" means any liquid product, gas product,
694	or combination thereof used in an internal combustion engine or
695	motor to propel any form of vehicle, machine, or mechanical
696	contrivance. This term includes, but is not limited to, all
697	forms of fuel commonly or commercially known or sold as diesel
698	fuel or kerosene. However, the term "diesel fuel" does not
699	include butane gas, propane gas, or any other form of liquefied
700	petroleum gas or compressed natural gas.
701	(42)(18)  "Storage" means and includes any keeping or
702	retention in this state of tangible personal property for use or
703	consumption in this state or for any purpose other than sale at
704	retail in the regular course of business.
705	(43)  "Streamlined Sales and Use Tax Agreement" has the
706	same meaning as in s. 213.256.
707	(44)(19)  "Tangible personal property" means and includes
708	personal property which may be seen, weighed, measured, or
709	touched or is in any manner perceptible to the senses, including
710	electric power or energy, water, gas, steam, prewritten computer
711	software, boats, motor vehicles and mobile homes as defined in
712	s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
713	other types of vehicles. The term "tangible personal property"
714	does not include stocks, bonds, notes, insurance, or other
715	obligations or securities, any product transferred
716	electronically, or pari-mutuel tickets sold or issued under the
717	racing laws of the state.
718	(45)(20)  "Use" means and includes the exercise of any
719	right or power over tangible personal property incident to the
720	ownership thereof, or interest therein, except that it does not
721	include the sale at retail of that property in the regular
722	course of business. The term "use" does not include:
723	(a)  The loan of an automobile by a motor vehicle dealer to
724	a high school for use in its driver education and safety
725	program. The term "use" does not include; or
726	(b)  A contractor's use of "qualifying property" as defined
727	by paragraph (34)(a) paragraph (14)(a).
728	(46)(21)  The term "Use tax" referred to in this chapter
729	includes the use, the consumption, the distribution, and the
730	storage as herein defined.
731	(47)  "Voluntary seller" or "volunteer seller" means a
732	seller that is not required to register in this state to collect
733	the tax imposed by this chapter.
734	(22)  "Spaceport activities" means activities directed or
735	sponsored by Space Florida on spaceport territory pursuant to
736	its powers and responsibilities under the Space Florida Act.
737	(23)  "Space flight" means any flight designed for
738	suborbital, orbital, or interplanetary travel of a space
739	vehicle, satellite, or station of any kind.
740	(24)  "Coin-operated amusement machine" means any machine
741	operated by coin, slug, token, coupon, or similar device for the
742	purposes of entertainment or amusement. The term includes, but
743	is not limited to, coin-operated pinball machines, music
744	machines, juke boxes, mechanical games, video games, arcade
745	games, billiard tables, moving picture viewers, shooting
746	galleries, and all other similar amusement devices.
747	(25)  "Sea trial" means a voyage for the purpose of testing
748	repair or modification work, which is in length and scope
749	reasonably necessary to test repairs or modifications, or a
750	voyage for the purpose of ascertaining the seaworthiness of a
751	vessel. If the sea trial is to test repair or modification work,
752	the owner or repair facility shall certify, in a form required
753	by the department, what repairs have been tested. The owner and
754	the repair facility may also be required to certify that the
755	length and scope of the voyage were reasonably necessary to test
756	the repairs or modifications.
757	(26)  "Solar energy system" means the equipment and
758	requisite hardware that provide and are used for collecting,
759	transferring, converting, storing, or using incident solar
760	energy for water heating, space heating, cooling, or other
761	applications that would otherwise require the use of a
762	conventional source of energy such as petroleum products,
763	natural gas, manufactured gas, or electricity.
764	(27)  "Agricultural commodity" means horticultural,
765	aquacultural, poultry and farm products, and livestock and
766	livestock products.
767	(28)  "Farmer" means a person who is directly engaged in
768	the business of producing crops, livestock, or other
769	agricultural commodities. The term includes, but is not limited
770	to, horse breeders, nurserymen, dairy farmers, poultry farmers,
771	cattle ranchers, apiarists, and persons raising fish.
772	(29)  "Livestock" includes all animals of the equine,
773	bovine, or swine class, including goats, sheep, mules, horses,
774	hogs, cattle, ostriches, and other grazing animals raised for
775	commercial purposes. The term "livestock" shall also include
776	fish raised for commercial purposes.
777	(30)  "Power farm equipment" means moving or stationary
778	equipment that contains within itself the means for its own
779	propulsion or power and moving or stationary equipment that is
780	dependent upon an external power source to perform its
781	functions.
782	(31)  "Forest" means the land stocked by trees of any size
783	used in the production of forest products, or formerly having
784	such tree cover, and not currently developed for nonforest use.
785	(32)  "Agricultural production" means the production of
786	plants and animals useful to humans, including the preparation,
787	planting, cultivating, or harvesting of these products or any
788	other practices necessary to accomplish production through the
789	harvest phase, and includes aquaculture, horticulture,
790	floriculture, viticulture, forestry, dairy, livestock, poultry,
791	bees, and any and all forms of farm products and farm
792	production.
793	(33)  "Qualified aircraft" means any aircraft having a
794	maximum certified takeoff weight of less than 10,000 pounds and
795	equipped with twin turbofan engines that meet Stage IV noise
796	requirements that is used by a business operating as an on-
797	demand air carrier under Federal Aviation Administration
798	Regulation Title 14, chapter I, part 135, Code of Federal
799	Regulations, that owns or leases and operates a fleet of at
800	least 25 of such aircraft in this state.
801	(34)  "Fractional aircraft ownership program" means a
802	program that meets the requirements of 14 C.F.R. part 91,
803	subpart K, relating to fractional ownership operations, except
804	that the program must include a minimum of 25 aircraft owned or
805	leased by the program manager and used in the program.
806	Section 2.  Paragraph (c) of subsection (7) of section
807	212.03, Florida Statutes, is amended to read:
808	212.03  Transient rentals tax; rate, procedure,
809	enforcement, exemptions.-
810	(7)
811	(c)  The rental of facilities in a trailer camp, mobile
812	home park, or recreational vehicle park facilities, as defined
813	in s. 212.02(24)(10)(f), which are intended primarily for rental
814	as a principal or permanent place of residence is exempt from
815	the tax imposed by this chapter. The rental of such facilities
816	that primarily serve transient guests is not exempt by this
817	subsection. In the application of this law, or in making any
818	determination against the exemption, the department shall
819	consider the facility as primarily serving transient guests
820	unless the facility owner makes a verified declaration on a form
821	prescribed by the department that more than half of the total
822	rental units available are occupied by tenants who have a
823	continuous residence in excess of 3 months. The owner of a
824	facility declared to be exempt by this paragraph must make a
825	determination of the taxable status of the facility at the end
826	of the owner's accounting year using any consecutive 3-month
827	period at least one month of which is in the accounting year.
828	The owner must use a selected consecutive 3-month period during
829	each annual redetermination. In the event that an exempt
830	facility no longer qualifies for exemption by this paragraph,
831	the owner must notify the department on a form prescribed by the
832	department by the 20th day of the first month of the owner's
833	next succeeding accounting year that the facility no longer
834	qualifies for such exemption. The tax levied by this section
835	shall apply to the rental of facilities that no longer qualify
836	for exemption under this paragraph beginning the first day of
837	the owner's next succeeding accounting year. The provisions of
838	this paragraph do not apply to mobile home lots regulated under
839	chapter 723.
840	Section 3.  Subsection (6) of section 212.0306, Florida
841	Statutes, is amended to read:
842	212.0306  Local option food and beverage tax; procedure for
843	levying; authorized uses; administration.-
844	(6)  Any county levying a tax authorized by this section
845	must locally administer the tax using the powers and duties
846	enumerated for local administration of the tourist development
847	tax by s. 125.0104, 1992 Supplement to the Florida Statutes
848	1991. The county's ordinance shall also provide for brackets
849	applicable to taxable transactions.
850	Section 4.  Paragraph (b) of subsection (1) of section
851	212.04, Florida Statutes, is amended to read:
852	212.04  Admissions tax; rate, procedure, enforcement.-
853	(1)
854	(b)  For the exercise of such privilege, a tax is levied at
855	the rate of 6 percent of sales price, or the actual value
856	received from such admissions, which 6 percent shall be added to
857	and collected with all such admissions from the purchaser
858	thereof, and such tax shall be paid for the exercise of the
859	privilege as defined in the preceding paragraph. Each ticket
860	must show on its face the actual sales price of the admission,
861	or each dealer selling the admission must prominently display at
862	the box office or other place where the admission charge is made
863	a notice disclosing the price of the admission, and the tax
864	shall be computed and collected on the basis of the actual price
865	of the admission charged by the dealer. The sale price or actual
866	value of admission shall, for the purpose of this chapter, be
867	that price remaining after deduction of federal taxes and state
868	or locally imposed or authorized seat surcharges, taxes, or
869	fees, if any, imposed upon such admission. The sale price or
870	actual value does not include separately stated ticket service
871	charges that are imposed by a facility ticket office or a
872	ticketing service and added to a separately stated, established
873	ticket price. The rate of tax on each admission shall be
874	according to the brackets established by s. 212.12(9).
875	Section 5.  Subsections (6) through (11) of section
876	212.0506, Florida Statutes, are amended to read:
877	212.0506  Taxation of service warranties.-
878	(6)  This tax shall be due and payable according to the
879	brackets set forth in s. 212.12.
880	(6)(7)  This tax shall not apply to any portion of the
881	consideration received by any person in connection with the
882	issuance of any service warranty contract upon which such person
883	is required to pay any premium tax imposed under the Florida
884	Insurance Code or under s. 634.313(1).
885	(7)(8)  If a transaction involves both the issuance of a
886	service warranty that is subject to such tax and the issuance of
887	a warranty, guaranty, extended warranty or extended guaranty,
888	contract, agreement, or other written promise that is not
889	subject to such tax, the consideration shall be separately
890	identified and stated with respect to the taxable and nontaxable
891	portions of the transaction. If the consideration is separately
892	apportioned and identified in good faith, such tax shall apply
893	to the transaction to the extent that the consideration received
894	or to be received in connection with the transaction is payment
895	for a service warranty subject to such tax. If the consideration
896	is not apportioned in good faith, the department may reform the
897	contract; such reformation by the department is to be considered
898	prima facie correct, and the burden to show the contrary rests
899	upon the dealer. If the consideration for such a transaction is
900	not separately identified and stated, the entire transaction is
901	taxable.
902	(8)(9)  Any claim which arises under a service warranty
903	taxable under this section, which claim is paid directly by the
904	person issuing such warranty, is not subject to any tax imposed
905	under this chapter.
906	(9)(10)  Materials and supplies used in the performance of
907	a factory or manufacturer's warranty are exempt if the contract
908	is furnished at no extra charge with the equipment guaranteed
909	thereunder and such materials and supplies are paid for by the
910	factory or manufacturer.
911	(10)(11)  Any duties imposed by this chapter upon dealers
912	of tangible personal property with respect to collecting and
913	remitting taxes; making returns; keeping books, records, and
914	accounts; and complying with the rules and regulations of the
915	department apply to all dealers as defined in s. 212.06(2)(l).
916	Section 6.  Section 212.05, Florida Statutes, is amended to
917	read:
918	212.05  Sales, storage, use tax.-It is hereby declared to
919	be the legislative intent that every person is exercising a
920	taxable privilege who engages in the business of selling
921	tangible personal property at retail in this state, including
922	the business of making mail order sales, or who rents or
923	furnishes any of the things or services taxable under this
924	chapter, or who stores for use or consumption in this state any
925	item or article of tangible personal property as defined herein
926	and who leases or rents such property within the state.
927	(1)  For the exercise of such privilege, a tax is levied on
928	each taxable transaction or incident, which tax is due and
929	payable as follows:
930	(a)1.a.  At the rate of 6 percent of the sales price of
931	each item or article of tangible personal property when sold at
932	retail in this state, computed on each taxable sale for the
933	purpose of remitting the amount of tax due the state, and
934	including each and every retail sale.
935	b.  Each occasional or isolated sale of an aircraft, boat,
936	mobile home, or motor vehicle of a class or type which is
937	required to be registered, licensed, titled, or documented in
938	this state or by the United States Government shall be subject
939	to tax at the rate provided in this paragraph. The department
940	shall by rule adopt any nationally recognized publication for
941	valuation of used motor vehicles as the reference price list for
942	any used motor vehicle which is required to be licensed pursuant
943	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
944	party to an occasional or isolated sale of such a vehicle
945	reports to the tax collector a sales price which is less than 80
946	percent of the average loan price for the specified model and
947	year of such vehicle as listed in the most recent reference
948	price list, the tax levied under this paragraph shall be
949	computed by the department on such average loan price unless the
950	parties to the sale have provided to the tax collector an
951	affidavit signed by each party, or other substantial proof,
952	stating the actual sales price. Any party to such sale who
953	reports a sales price less than the actual sales price is guilty
954	of a misdemeanor of the first degree, punishable as provided in
955	s. 775.082 or s. 775.083. The department shall collect or
956	attempt to collect from such party any delinquent sales taxes.
957	In addition, such party shall pay any tax due and any penalty
958	and interest assessed plus a penalty equal to twice the amount
959	of the additional tax owed. Notwithstanding any other provision
960	of law, the Department of Revenue may waive or compromise any
961	penalty imposed pursuant to this subparagraph.
962	2.  This paragraph does not apply to the sale of a boat or
963	aircraft by or through a registered dealer under this chapter to
964	a purchaser who, at the time of taking delivery, is a
965	nonresident of this state, does not make his or her permanent
966	place of abode in this state, and is not engaged in carrying on
967	in this state any employment, trade, business, or profession in
968	which the boat or aircraft will be used in this state, or is a
969	corporation none of the officers or directors of which is a
970	resident of, or makes his or her permanent place of abode in,
971	this state, or is a noncorporate entity that has no individual
972	vested with authority to participate in the management,
973	direction, or control of the entity's affairs who is a resident
974	of, or makes his or her permanent abode in, this state. For
975	purposes of this exemption, either a registered dealer acting on
976	his or her own behalf as seller, a registered dealer acting as
977	broker on behalf of a seller, or a registered dealer acting as
978	broker on behalf of the purchaser may be deemed to be the
979	selling dealer. This exemption shall not be allowed unless:
980	a.  The purchaser removes a qualifying boat, as described
981	in sub-subparagraph f., from the state within 90 days after the
982	date of purchase or extension, or the purchaser removes a
983	nonqualifying boat or an aircraft from this state within 10 days
984	after the date of purchase or, when the boat or aircraft is
985	repaired or altered, within 20 days after completion of the
986	repairs or alterations;
987	b.  The purchaser, within 30 days from the date of
988	departure, shall provide the department with written proof that
989	the purchaser licensed, registered, titled, or documented the
990	boat or aircraft outside the state. If such written proof is
991	unavailable, within 30 days the purchaser shall provide proof
992	that the purchaser applied for such license, title,
993	registration, or documentation. The purchaser shall forward to
994	the department proof of title, license, registration, or
995	documentation upon receipt;
996	c.  The purchaser, within 10 days of removing the boat or
997	aircraft from Florida, shall furnish the department with proof
998	of removal in the form of receipts for fuel, dockage, slippage,
999	tie-down, or hangaring from outside of Florida. The information
1000	so provided must clearly and specifically identify the boat or
1001	aircraft;
1002	d.  The selling dealer, within 5 days of the date of sale,
1003	shall provide to the department a copy of the sales invoice,
1004	closing statement, bills of sale, and the original affidavit
1005	signed by the purchaser attesting that he or she has read the
1006	provisions of this section;
1007	e.  The seller makes a copy of the affidavit a part of his
1008	or her record for as long as required by s. 213.35; and
1009	f.  Unless the nonresident purchaser of a boat of 5 net
1010	tons of admeasurement or larger intends to remove the boat from
1011	this state within 10 days after the date of purchase or when the
1012	boat is repaired or altered, within 20 days after completion of
1013	the repairs or alterations, the nonresident purchaser shall
1014	apply to the selling dealer for a decal which authorizes 90 days
1015	after the date of purchase for removal of the boat. The
1016	nonresident purchaser of a qualifying boat may apply to the
1017	selling dealer within 60 days after the date of purchase for an
1018	extension decal that authorizes the boat to remain in this state
1019	for an additional 90 days, but not more than a total of 180
1020	days, before the nonresident purchaser is required to pay the
1021	tax imposed by this chapter. The department is authorized to
1022	issue decals in advance to dealers. The number of decals issued
1023	in advance to a dealer shall be consistent with the volume of
1024	the dealer's past sales of boats which qualify under this sub-
1025	subparagraph. The selling dealer or his or her agent shall mark
1026	and affix the decals to qualifying boats in the manner
1027	prescribed by the department, prior to delivery of the boat.
1028	(I)  The department is hereby authorized to charge dealers
1029	a fee sufficient to recover the costs of decals issued, except
1030	the extension decal shall cost $425.
1031	(II)  The proceeds from the sale of decals will be
1032	deposited into the administrative trust fund.
1033	(III)  Decals shall display information to identify the
1034	boat as a qualifying boat under this sub-subparagraph,
1035	including, but not limited to, the decal's date of expiration.
1036	(IV)  The department is authorized to require dealers who
1037	purchase decals to file reports with the department and may
1038	prescribe all necessary records by rule. All such records are
1039	subject to inspection by the department.
1040	(V)  Any dealer or his or her agent who issues a decal
1041	falsely, fails to affix a decal, mismarks the expiration date of
1042	a decal, or fails to properly account for decals will be
1043	considered prima facie to have committed a fraudulent act to
1044	evade the tax and will be liable for payment of the tax plus a
1045	mandatory penalty of 200 percent of the tax, and shall be liable
1046	for fine and punishment as provided by law for a conviction of a
1047	misdemeanor of the first degree, as provided in s. 775.082 or s.
1048	775.083.
1049	(VI)  Any nonresident purchaser of a boat who removes a
1050	decal prior to permanently removing the boat from the state, or
1051	defaces, changes, modifies, or alters a decal in a manner
1052	affecting its expiration date prior to its expiration, or who
1053	causes or allows the same to be done by another, will be
1054	considered prima facie to have committed a fraudulent act to
1055	evade the tax and will be liable for payment of the tax plus a
1056	mandatory penalty of 200 percent of the tax, and shall be liable
1057	for fine and punishment as provided by law for a conviction of a
1058	misdemeanor of the first degree, as provided in s. 775.082 or s.
1059	775.083.
1060	(VII)  The department is authorized to adopt rules
1061	necessary to administer and enforce this subparagraph and to
1062	publish the necessary forms and instructions.
1063	(VIII)  The department is hereby authorized to adopt
1064	emergency rules pursuant to s. 120.54(4) to administer and
1065	enforce the provisions of this subparagraph.
1066
1067	If the purchaser fails to remove the qualifying boat from this
1068	state within the maximum 180 days after purchase or a
1069	nonqualifying boat or an aircraft from this state within 10 days
1070	after purchase or, when the boat or aircraft is repaired or
1071	altered, within 20 days after completion of such repairs or
1072	alterations, or permits the boat or aircraft to return to this
1073	state within 6 months from the date of departure, except as
1074	provided in s. 212.08(7)(fff), or if the purchaser fails to
1075	furnish the department with any of the documentation required by
1076	this subparagraph within the prescribed time period, the
1077	purchaser shall be liable for use tax on the cost price of the
1078	boat or aircraft and, in addition thereto, payment of a penalty
1079	to the Department of Revenue equal to the tax payable. This
1080	penalty shall be in lieu of the penalty imposed by s. 212.12(2).
1081	The maximum 180-day period following the sale of a qualifying
1082	boat tax-exempt to a nonresident may not be tolled for any
1083	reason.
1084	(b)  At the rate of 6 percent of the cost price of each
1085	item or article of tangible personal property when the same is
1086	not sold but is used, consumed, distributed, or stored for use
1087	or consumption in this state; however, for tangible property
1088	originally purchased exempt from tax for use exclusively for
1089	lease and which is converted to the owner's own use, tax may be
1090	paid on the fair market value of the property at the time of
1091	conversion. If the fair market value of the property cannot be
1092	determined, use tax at the time of conversion shall be based on
1093	the owner's acquisition cost. Under no circumstances may the
1094	aggregate amount of sales tax from leasing the property and use
1095	tax due at the time of conversion be less than the total sales
1096	tax that would have been due on the original acquisition cost
1097	paid by the owner.
1098	(c)  At the rate of 6 percent of the gross proceeds derived
1099	from the lease or rental of tangible personal property, as
1100	defined herein; however, the following special provisions apply
1101	to the lease or rental of motor vehicles:
1102	1.  When a motor vehicle is leased or rented for a period
1103	of less than 12 months:
1104	a.  If the motor vehicle is rented in Florida, the entire
1105	amount of such rental is taxable, even if the vehicle is dropped
1106	off in another state.
1107	b.  If the motor vehicle is rented in another state and
1108	dropped off in Florida, the rental is exempt from Florida tax.
1109	2.  Except as provided in subparagraph 3., for the lease or
1110	rental of a motor vehicle for a period of not less than 12
1111	months, sales tax is due on the lease or rental payments if the
1112	vehicle is registered in this state; provided, however, that no
1113	tax shall be due if the taxpayer documents use of the motor
1114	vehicle outside this state and tax is being paid on the lease or
1115	rental payments in another state.
1116	3.  The tax imposed by this chapter does not apply to the
1117	lease or rental of a commercial motor vehicle as defined in s.
1118	316.003(66)(a) to one lessee or rentee for a period of not less
1119	than 12 months when tax was paid on the purchase price of such
1120	vehicle by the lessor. To the extent tax was paid with respect
1121	to the purchase of such vehicle in another state, territory of
1122	the United States, or the District of Columbia, the Florida tax
1123	payable shall be reduced in accordance with the provisions of s.
1124	212.06(7). This subparagraph shall only be available when the
1125	lease or rental of such property is an established business or
1126	part of an established business or the same is incidental or
1127	germane to such business.
1128	(d)  At the rate of 6 percent of the lease or rental price
1129	paid by a lessee or rentee, or contracted or agreed to be paid
1130	by a lessee or rentee, to the owner of the tangible personal
1131	property.
1132	(e)1.  At the rate of 6 percent on charges for:
1133	a.  Prepaid calling arrangements. The tax on charges for
1134	prepaid calling arrangements shall be collected at the time of
1135	sale and remitted by the selling dealer.
1136	(I)  "Prepaid calling arrangement" means the separately
1137	stated retail sale by advance payment of communications services
1138	that consist exclusively of telephone calls originated by using
1139	an access number, authorization code, or other means that may be
1140	manually, electronically, or otherwise entered and that are sold
1141	in predetermined units or dollars whose number declines with use
1142	in a known amount.
1143	(II)  The sale or recharge of the prepaid calling
1144	arrangement is deemed to take place in accordance with s.
1145	212.06(17)(d) If the sale or recharge of the prepaid calling
1146	arrangement does not take place at the dealer's place of
1147	business, it shall be deemed to take place at the customer's
1148	shipping address or, if no item is shipped, at the customer's
1149	address or the location associated with the customer's mobile
1150	telephone number.
1151	(III)  The sale or recharge of a prepaid calling
1152	arrangement shall be treated as a sale of tangible personal
1153	property for purposes of this chapter, whether or not a tangible
1154	item evidencing such arrangement is furnished to the purchaser,
1155	and such sale within this state subjects the selling dealer to
1156	the jurisdiction of this state for purposes of this subsection.
1157	b.  The installation of telecommunication and telegraphic
1158	equipment.
1159	c.  Electrical power or energy, except that the tax rate
1160	for charges for electrical power or energy is 7 percent.
1161	2.  The provisions of s. 212.17(3), regarding credit for
1162	tax paid on charges subsequently found to be worthless, shall be
1163	equally applicable to any tax paid under the provisions of this
1164	section on charges for prepaid calling arrangements,
1165	telecommunication or telegraph services, or electric power
1166	subsequently found to be uncollectible. The word "charges" in
1167	this paragraph does not include any excise or similar tax levied
1168	by the Federal Government, any political subdivision of the
1169	state, or any municipality upon the purchase, sale, or recharge
1170	of prepaid calling arrangements or upon the purchase or sale of
1171	telecommunication, television system program, or telegraph
1172	service or electric power, which tax is collected by the seller
1173	from the purchaser.
1174	(f)  At the rate of 6 percent on the sale, rental, use,
1175	consumption, or storage for use in this state of machines and
1176	equipment, and parts and accessories therefor, used in
1177	manufacturing, processing, compounding, producing, mining, or
1178	quarrying personal property for sale or to be used in furnishing
1179	communications, transportation, or public utility services.
1180	(g)1.  At the rate of 6 percent on the retail price of
1181	newspapers and magazines sold or used in Florida.
1182	2.  Notwithstanding other provisions of this chapter,
1183	inserts of printed materials which are distributed with a
1184	newspaper or magazine are a component part of the newspaper or
1185	magazine, and neither the sale nor use of such inserts is
1186	subject to tax when:
1187	a.  Printed by a newspaper or magazine publisher or
1188	commercial printer and distributed as a component part of a
1189	newspaper or magazine, which means that the items after being
1190	printed are delivered directly to a newspaper or magazine
1191	publisher by the printer for inclusion in editions of the
1192	distributed newspaper or magazine;
1193	b.  Such publications are labeled as part of the designated
1194	newspaper or magazine publication into which they are to be
1195	inserted; and
1196	c.  The purchaser of the insert presents a resale
1197	certificate to the vendor stating that the inserts are to be
1198	distributed as a component part of a newspaper or magazine.
1199	(h)1.  A tax is imposed at the rate of 4 percent on the
1200	charges for the use of coin-operated amusement machines. The tax
1201	shall be calculated by dividing the gross receipts from such
1202	charges for the applicable reporting period by a divisor,
1203	determined as provided in this subparagraph, to compute gross
1204	taxable sales, and then subtracting gross taxable sales from
1205	gross receipts to arrive at the amount of tax due. For counties
1206	that do not impose a discretionary sales surtax, the divisor is
1207	equal to 1.04; for counties that impose a 0.5 percent
1208	discretionary sales surtax, the divisor is equal to 1.045; for
1209	counties that impose a 1 percent discretionary sales surtax, the
1210	divisor is equal to 1.050; and for counties that impose a 2
1211	percent sales surtax, the divisor is equal to 1.060. If a county
1212	imposes a discretionary sales surtax that is not listed in this
1213	subparagraph, the department shall make the applicable divisor
1214	available in an electronic format or otherwise. Additional
1215	divisors shall bear the same mathematical relationship to the
1216	next higher and next lower divisors as the new surtax rate bears
1217	to the next higher and next lower surtax rates for which
1218	divisors have been established. When a machine is activated by a
1219	slug, token, coupon, or any similar device which has been
1220	purchased, the tax is on the price paid by the user of the
1221	device for such device.
1222	2.  As used in this paragraph, the term "operator" means
1223	any person who possesses a coin-operated amusement machine for
1224	the purpose of generating sales through that machine and who is
1225	responsible for removing the receipts from the machine.
1226	a.  If the owner of the machine is also the operator of it,
1227	he or she shall be liable for payment of the tax without any
1228	deduction for rent or a license fee paid to a location owner for
1229	the use of any real property on which the machine is located.
1230	b.  If the owner or lessee of the machine is also its
1231	operator, he or she shall be liable for payment of the tax on
1232	the purchase or lease of the machine, as well as the tax on
1233	sales generated through the machine.
1234	c.  If the proprietor of the business where the machine is
1235	located does not own the machine, he or she shall be deemed to
1236	be the lessee and operator of the machine and is responsible for
1237	the payment of the tax on sales, unless such responsibility is
1238	otherwise provided for in a written agreement between him or her
1239	and the machine owner.
1240	3.a.  An operator of a coin-operated amusement machine may
1241	not operate or cause to be operated in this state any such
1242	machine until the operator has registered with the department
1243	and has conspicuously displayed an identifying certificate
1244	issued by the department. The identifying certificate shall be
1245	issued by the department upon application from the operator. The
1246	identifying certificate shall include a unique number, and the
1247	certificate shall be permanently marked with the operator's
1248	name, the operator's sales tax number, and the maximum number of
1249	machines to be operated under the certificate. An identifying
1250	certificate shall not be transferred from one operator to
1251	another. The identifying certificate must be conspicuously
1252	displayed on the premises where the coin-operated amusement
1253	machines are being operated.
1254	b.  The operator of the machine must obtain an identifying
1255	certificate before the machine is first operated in the state
1256	and by July 1 of each year thereafter. The annual fee for each
1257	certificate shall be based on the number of machines identified
1258	on the application times $30 and is due and payable upon
1259	application for the identifying device. The application shall
1260	contain the operator's name, sales tax number, business address
1261	where the machines are being operated, and the number of
1262	machines in operation at that place of business by the operator.
1263	No operator may operate more machines than are listed on the
1264	certificate. A new certificate is required if more machines are
1265	being operated at that location than are listed on the
1266	certificate. The fee for the new certificate shall be based on
1267	the number of additional machines identified on the application
1268	form times $30.
1269	c.  A penalty of $250 per machine is imposed on the
1270	operator for failing to properly obtain and display the required
1271	identifying certificate. A penalty of $250 is imposed on the
1272	lessee of any machine placed in a place of business without a
1273	proper current identifying certificate. Such penalties shall
1274	apply in addition to all other applicable taxes, interest, and
1275	penalties.
1276	d.  Operators of coin-operated amusement machines must
1277	obtain a separate sales and use tax certificate of registration
1278	for each county in which such machines are located. One sales
1279	and use tax certificate of registration is sufficient for all of
1280	the operator's machines within a single county.
1281	4.  The provisions of this paragraph do not apply to coin-
1282	operated amusement machines owned and operated by churches or
1283	synagogues.
1284	5.  In addition to any other penalties imposed by this
1285	chapter, a person who knowingly and willfully violates any
1286	provision of this paragraph commits a misdemeanor of the second
1287	degree, punishable as provided in s. 775.082 or s. 775.083.
1288	6.  The department may adopt rules necessary to administer
1289	the provisions of this paragraph.
1290	(i)1.  At the rate of 6 percent on charges for all:
1291	a.  Detective, burglar protection, and other protection
1292	services (NAICS National Numbers 561611, 561612, 561613, and
1293	561621). Any law enforcement officer, as defined in s. 943.10,
1294	who is performing approved duties as determined by his or her
1295	local law enforcement agency in his or her capacity as a law
1296	enforcement officer, and who is subject to the direct and
1297	immediate command of his or her law enforcement agency, and in
1298	the law enforcement officer's uniform as authorized by his or
1299	her law enforcement agency, is performing law enforcement and
1300	public safety services and is not performing detective, burglar
1301	protection, or other protective services, if the law enforcement
1302	officer is performing his or her approved duties in a
1303	geographical area in which the law enforcement officer has
1304	arrest jurisdiction. Such law enforcement and public safety
1305	services are not subject to tax irrespective of whether the duty
1306	is characterized as "extra duty," "off-duty," or "secondary
1307	employment," and irrespective of whether the officer is paid
1308	directly or through the officer's agency by an outside source.
1309	The term "law enforcement officer" includes full-time or part-
1310	time law enforcement officers, and any auxiliary law enforcement
1311	officer, when such auxiliary law enforcement officer is working
1312	under the direct supervision of a full-time or part-time law
1313	enforcement officer.
1314	b.  Nonresidential cleaning, excluding cleaning of the
1315	interiors of transportation equipment, and nonresidential
1316	building pest control services (NAICS National Numbers 561710
1317	and 561720).
1318	2.  As used in this paragraph, "NAICS" means those
1319	classifications contained in the North American Industry
1320	Classification System, as published in 2007 by the Office of
1321	Management and Budget, Executive Office of the President.
1322	3.  Charges for detective, burglar protection, and other
1323	protection security services performed in this state but used
1324	outside this state are exempt from taxation. Charges for
1325	detective, burglar protection, and other protection security
1326	services performed outside this state and used in this state are
1327	subject to tax.
1328	4.  If a transaction involves both the sale or use of a
1329	service taxable under this paragraph and the sale or use of a
1330	service or any other item not taxable under this chapter, the
1331	consideration paid must be separately identified and stated with
1332	respect to the taxable and exempt portions of the transaction or
1333	the entire transaction shall be presumed taxable. The burden
1334	shall be on the seller of the service or the purchaser of the
1335	service, whichever applicable, to overcome this presumption by
1336	providing documentary evidence as to which portion of the
1337	transaction is exempt from tax. The department is authorized to
1338	adjust the amount of consideration identified as the taxable and
1339	exempt portions of the transaction; however, a determination
1340	that the taxable and exempt portions are inaccurately stated and
1341	that the adjustment is applicable must be supported by
1342	substantial competent evidence.
1343	5.  Each seller of services subject to sales tax pursuant
1344	to this paragraph shall maintain a monthly log showing each
1345	transaction for which sales tax was not collected because the
1346	services meet the requirements of subparagraph 3. for out-of-
1347	state use. The log must identify the purchaser's name, location
1348	and mailing address, and federal employer identification number,
1349	if a business, or the social security number, if an individual,
1350	the service sold, the price of the service, the date of sale,
1351	the reason for the exemption, and the sales invoice number. The
1352	monthly log shall be maintained pursuant to the same
1353	requirements and subject to the same penalties imposed for the
1354	keeping of similar records pursuant to this chapter.
1355	(j)1.  Notwithstanding any other provision of this chapter,
1356	there is hereby levied a tax on the sale, use, consumption, or
1357	storage for use in this state of any coin or currency, whether
1358	in circulation or not, when such coin or currency:
1359	a.  Is not legal tender;
1360	b.  If legal tender, is sold, exchanged, or traded at a
1361	rate in excess of its face value; or
1362	c.  Is sold, exchanged, or traded at a rate based on its
1363	precious metal content.
1364	2.  Such tax shall be at a rate of 6 percent of the price
1365	at which the coin or currency is sold, exchanged, or traded,
1366	except that, with respect to a coin or currency which is legal
1367	tender of the United States and which is sold, exchanged, or
1368	traded, such tax shall not be levied.
1369	3.  There are exempt from this tax exchanges of coins or
1370	currency which are in general circulation in, and legal tender
1371	of, one nation for coins or currency which are in general
1372	circulation in, and legal tender of, another nation when
1373	exchanged solely for use as legal tender and at an exchange rate
1374	based on the relative value of each as a medium of exchange.
1375	4.  With respect to any transaction that involves the sale
1376	of coins or currency taxable under this paragraph in which the
1377	taxable amount represented by the sale of such coins or currency
1378	exceeds $500, the entire amount represented by the sale of such
1379	coins or currency is exempt from the tax imposed under this
1380	paragraph. The dealer must maintain proper documentation, as
1381	prescribed by rule of the department, to identify that portion
1382	of a transaction which involves the sale of coins or currency
1383	and is exempt under this subparagraph.
1384	(k)  At the rate of 6 percent of the sales price of each
1385	gallon of diesel fuel not taxed under chapter 206 purchased for
1386	use in a vessel.
1387	(l)  Florists located in this state are liable for sales
1388	tax on sales to retail customers regardless of where or by whom
1389	the items sold are to be delivered. Florists located in this
1390	state are not liable for sales tax on payments received from
1391	other florists for items delivered to customers in this state.
1392	(m)  Operators of game concessions or other concessionaires
1393	who customarily award tangible personal property as prizes may,
1394	in lieu of paying tax on the cost price of such property, pay
1395	tax on 25 percent of the gross receipts from such concession
1396	activity.
1397	(2)  The tax shall be collected by the dealer, as defined
1398	herein, and remitted by the dealer to the state at the time and
1399	in the manner as hereinafter provided.
1400	(3)  The tax so levied is in addition to all other taxes,
1401	whether levied in the form of excise, license, or privilege
1402	taxes, and in addition to all other fees and taxes levied.
1403	(4)  The tax imposed pursuant to this chapter shall be due
1404	and payable according to the brackets set forth in s. 212.12.
1405	(4)(5)  Notwithstanding any other provision of this
1406	chapter, the maximum amount of tax imposed under this chapter
1407	and collected on each sale or use of a boat in this state may
1408	not exceed $18,000.
1409	Section 7.  Section 212.054, Florida Statutes, is amended
1410	to read:
1411	212.054  Discretionary sales surtax; limitations,
1412	administration, and collection.-
1413	(1)  A No general excise tax on sales may not shall be
1414	levied by the governing body of any county unless specifically
1415	authorized in s. 212.055. Any general excise tax on sales
1416	authorized pursuant to said section shall be administered and
1417	collected exclusively as provided in this section.
1418	(2)(a)  The tax imposed by the governing body of any county
1419	authorized to so levy pursuant to s. 212.055 shall be a
1420	discretionary surtax on all transactions occurring in the county
1421	which transactions are subject to the state tax imposed on
1422	sales, use, services, rentals, admissions, and other
1423	transactions by this chapter and communications services as
1424	defined for purposes of chapter 202. The surtax, if levied,
1425	shall be computed as the applicable rate or rates authorized
1426	pursuant to s. 212.055 times the amount of taxable sales and
1427	taxable purchases representing such transactions. If the surtax
1428	is levied on the sale of an item of tangible personal property
1429	or on the sale of a service, the surtax shall be computed by
1430	multiplying the rate imposed by the county within which the sale
1431	occurs by the amount of the taxable sale. The sale of an item of
1432	tangible personal property or the sale of a service is not
1433	subject to the surtax if the property, the service, or the
1434	tangible personal property representing the service is delivered
1435	within a county that does not impose a discretionary sales
1436	surtax.
1437	(b)  However:
1438	1.  The sales amount above $5,000 on a motor vehicle,
1439	aircraft, boat, manufactured home, modular home, or mobile home
1440	is any item of tangible personal property shall not be subject
1441	to the surtax. However, charges for prepaid calling
1442	arrangements, as defined in s. 212.05(1)(e)1.a., shall be
1443	subject to the surtax. For purposes of administering the $5,000
1444	limitation on an item of tangible personal property, if two or
1445	more taxable items of tangible personal property are sold to the
1446	same purchaser at the same time and, under generally accepted
1447	business practice or industry standards or usage, are normally
1448	sold in bulk or are items that, when assembled, comprise a
1449	working unit or part of a working unit, such items must be
1450	considered a single item for purposes of the $5,000 limitation
1451	when supported by a charge ticket, sales slip, invoice, or other
1452	tangible evidence of a single sale or rental.
1453	2.  In the case of utility services covering a period
1454	starting before and ending after the effective date of the
1455	surtax, the rate applies as follows:
1456	a.  In the case of a rate adoption or increase, the new
1457	rate applies to the first billing period starting on or after
1458	the effective date of the surtax adoption or increase.
1459	b.  In the case of a rate decrease or termination, the new
1460	rate applies to bills rendered on or after the effective date of
1461	the rate change billed on or after the effective date of any
1462	such surtax, the entire amount of the charge for utility
1463	services shall be subject to the surtax. In the case of utility
1464	services billed after the last day the surtax is in effect, the
1465	entire amount of the charge on said items shall not be subject
1466	to the surtax. "Utility service," as used in this section, does
1467	not include any communications services as defined in chapter
1468	202.
1469	3.  In the case of written contracts which are signed prior
1470	to the effective date of any such surtax for the construction of
1471	improvements to real property or for remodeling of existing
1472	structures, the surtax shall be paid by the contractor
1473	responsible for the performance of the contract. However, the
1474	contractor may apply for one refund of any such surtax paid on
1475	materials necessary for the completion of the contract. Any
1476	application for refund shall be made no later than 15 months
1477	following initial imposition of the surtax in that county. The
1478	application for refund shall be in the manner prescribed by the
1479	department by rule. A complete application shall include proof
1480	of the written contract and of payment of the surtax. The
1481	application shall contain a sworn statement, signed by the
1482	applicant or its representative, attesting to the validity of
1483	the application. The department shall, within 30 days after
1484	approval of a complete application, certify to the county
1485	information necessary for issuance of a refund to the applicant.
1486	Counties are hereby authorized to issue refunds for this purpose
1487	and shall set aside from the proceeds of the surtax a sum
1488	sufficient to pay any refund lawfully due. Any person who
1489	fraudulently obtains or attempts to obtain a refund pursuant to
1490	this subparagraph, in addition to being liable for repayment of
1491	any refund fraudulently obtained plus a mandatory penalty of 100
1492	percent of the refund, is guilty of a felony of the third
1493	degree, punishable as provided in s. 775.082, s. 775.083, or s.
1494	775.084.
1495	4.  In the case of any vessel, railroad, or motor vehicle
1496	common carrier entitled to partial exemption from tax imposed
1497	under this chapter pursuant to s. 212.08(4), (8), or (9), the
1498	basis for imposition of surtax shall be the same as provided in
1499	s. 212.08 and the ratio shall be applied each month to total
1500	purchases in this state of property qualified for proration
1501	which is delivered or sold in the taxing county to establish the
1502	portion used and consumed in intracounty movement and subject to
1503	surtax.
1504	(3)  Except as otherwise provided in this section, a surtax
1505	applies to a retail sale, lease, or rental of tangible personal
1506	property, a digital good, or a service when, under s.
1507	212.06(17), the transaction occurs in a county that imposes a
1508	surtax under s. 212.055.
1509	(4)(3)  To determine whether a transaction occurs in a
1510	county imposing a surtax, the following provisions apply For the
1511	purpose of this section, a transaction shall be deemed to have
1512	occurred in a county imposing the surtax when:
1513	(a)1.  The retail sale of a modular or manufactured home,
1514	not including a mobile home, occurs in the county to which the
1515	house is delivered includes an item of tangible personal
1516	property, a service, or tangible personal property representing
1517	a service, and the item of tangible personal property, the
1518	service, or the tangible personal property representing the
1519	service is delivered within the county. If there is no
1520	reasonable evidence of delivery of a service, the sale of a
1521	service is deemed to occur in the county in which the purchaser
1522	accepts the bill of sale.
1523	(b)2.  The retail sale, excluding a lease or rental, of any
1524	motor vehicle that does not qualify as transportation equipment,
1525	as defined in s. 212.06(17)(g), or the retail sale of a of any
1526	motor vehicle or mobile home of a class or type that which is
1527	required to be registered in this state or in any other state is
1528	shall be deemed to occur have occurred only in the county
1529	identified from as the residence address of the purchaser on the
1530	registration or title document for the such property.
1531	(c)(b)  Admission charged for an event occurs The event for
1532	which an admission is charged is located in the county in which
1533	the event is held.
1534	(d)(c)  A lease or rental of real property occurs in the
1535	county in which the real property is located. The consumer of
1536	utility services is located in the county.
1537	(e)(d)1.  The retail sale, excluding a lease or rental, of
1538	any aircraft that does not qualify as transportation equipment,
1539	as defined in s. 212.06(17)(g), or of any boat of a class or
1540	type that is required to be registered, licensed, titled, or
1541	documented in this state or by the Federal Government occurs in
1542	the county to which the aircraft or boat is delivered.
1543	2.  The user of any aircraft or boat of a class or type
1544	that which is required to be registered, licensed, titled, or
1545	documented in this state or by the United States Government
1546	imported into the county for use, consumption, distribution, or
1547	storage to be used or consumed occurs in the county in which the
1548	user is located in the county.
1549	3.2.  However, it shall be presumed that such items used
1550	outside the county imposing the surtax for 6 months or longer
1551	before being imported into the county were not purchased for use
1552	in the county, except as provided in s. 212.06(8)(b).
1553	4.3.  This paragraph does not apply to the use or
1554	consumption of items upon which a like tax of equal or greater
1555	amount has been lawfully imposed and paid outside the county.
1556	(f)(e)  The purchase purchaser of any motor vehicle or
1557	mobile home of a class or type that which is required to be
1558	registered in this state occurs in the county identified from
1559	the residential address of the purchaser is a resident of the
1560	taxing county as determined by the address appearing on or to be
1561	reflected on the registration document for the such property.
1562	(g)(f)1.  The use, consumption, distribution, or storage of
1563	a Any motor vehicle or mobile home of a class or type that which
1564	is required to be registered in this state and that is imported
1565	from another state occurs in the county to which it is imported
1566	into the taxing county by a user residing therein for the
1567	purpose of use, consumption, distribution, or storage in the
1568	taxing county.
1569	2.  However, it shall be presumed that such items used
1570	outside the taxing county for 6 months or longer before being
1571	imported into the county were not purchased for use in the
1572	county.
1573	(g)  The real property which is leased or rented is located
1574	in the county.
1575	(h)  A The transient rental transaction occurs in the
1576	county in which the rental property is located.
1577	(i)  The delivery of any aircraft or boat of a class or
1578	type which is required to be registered, licensed, titled, or
1579	documented in this state or by the United States Government is
1580	to a location in the county. However, this paragraph does not
1581	apply to the use or consumption of items upon which a like tax
1582	of equal or greater amount has been lawfully imposed and paid
1583	outside the county.
1584	(i)(j)  A transaction occurs in a county imposing the
1585	surtax if the dealer owing a use tax on purchases or leases is
1586	located in that the county.
1587	(k)  The delivery of tangible personal property other than
1588	that described in paragraph (d), paragraph (e), or paragraph (f)
1589	is made to a location outside the county, but the property is
1590	brought into the county within 6 months after delivery, in which
1591	event, the owner must pay the surtax as a use tax.
1592	(j)(l)  The use of a coin-operated amusement or vending
1593	machine occurs is located in the county in which the machine is
1594	located.
1595	(k)(m)  An The florist taking the original order to sell
1596	tangible personal property taken by a florist occurs is located
1597	in the county in which the florist taking the order is located,
1598	notwithstanding any other provision of this section.
1599	(5)(4)(a)  The department shall administer, collect, and
1600	enforce the tax authorized under s. 212.055 pursuant to the same
1601	procedures used in the administration, collection, and
1602	enforcement of the general state sales tax imposed under the
1603	provisions of this chapter, except as provided in this section.
1604	The provisions of this chapter regarding interest and penalties
1605	on delinquent taxes shall apply to the surtax. Discretionary
1606	sales surtaxes shall not be included in the computation of
1607	estimated taxes pursuant to s. 212.11. Notwithstanding any other
1608	provision of law, a dealer need not separately state the amount
1609	of the surtax on the charge ticket, sales slip, invoice, or
1610	other tangible evidence of sale. For the purposes of this
1611	section and s. 212.055, the "proceeds" of any surtax means all
1612	funds collected and received by the department pursuant to a
1613	specific authorization and levy under s. 212.055, including any
1614	interest and penalties on delinquent surtaxes.
1615	(b)  The proceeds of a discretionary sales surtax collected
1616	by the selling dealer located in a county imposing the surtax
1617	shall be returned, less the cost of administration, to the
1618	county where the selling dealer is located. The proceeds shall
1619	be transferred to the Discretionary Sales Surtax Clearing Trust
1620	Fund. A separate account shall be established in the trust fund
1621	for each county imposing a discretionary surtax. The amount
1622	deducted for the costs of administration may not exceed 3
1623	percent of the total revenue generated for all counties levying
1624	a surtax authorized in s. 212.055. The amount deducted for the
1625	costs of administration may be used only for costs that are
1626	solely and directly attributable to the surtax. The total cost
1627	of administration shall be prorated among those counties levying
1628	the surtax on the basis of the amount collected for a particular
1629	county to the total amount collected for all counties. The
1630	department shall distribute the moneys in the trust fund to the
1631	appropriate counties each month, unless otherwise provided in s.
1632	212.055.
1633	(c)1.  Any dealer located in a county that does not impose
1634	a discretionary sales surtax but who collects the surtax due to
1635	sales of tangible personal property or services delivered
1636	outside the county shall remit monthly the proceeds of the
1637	surtax to the department to be deposited into an account in the
1638	Discretionary Sales Surtax Clearing Trust Fund which is separate
1639	from the county surtax collection accounts. The department shall
1640	distribute funds in this account using a distribution factor
1641	determined for each county that levies a surtax and multiplied
1642	by the amount of funds in the account and available for
1643	distribution. The distribution factor for each county equals the
1644	product of:
1645	a.  The county's latest official population determined
1646	pursuant to s. 186.901;
1647	b.  The county's rate of surtax; and
1648	c.  The number of months the county has levied a surtax
1649	during the most recent distribution period;
1650
1651	divided by the sum of all such products of the counties levying
1652	the surtax during the most recent distribution period.
1653	2.  The department shall compute distribution factors for
1654	eligible counties once each quarter and make appropriate
1655	quarterly distributions.
1656	3.  A county that fails to timely provide the information
1657	required by this section to the department authorizes the
1658	department, by such action, to use the best information
1659	available to it in distributing surtax revenues to the county.
1660	If this information is unavailable to the department, the
1661	department may partially or entirely disqualify the county from
1662	receiving surtax revenues under this paragraph. A county that
1663	fails to provide timely information waives its right to
1664	challenge the department's determination of the county's share,
1665	if any, of revenues provided under this paragraph.
1666	(5)  No discretionary sales surtax or increase or decrease
1667	in the rate of any discretionary sales surtax shall take effect
1668	on a date other than January 1. No discretionary sales surtax
1669	shall terminate on a day other than December 31.
1670	(6)  The governing body of any county levying a
1671	discretionary sales surtax shall enact an ordinance levying the
1672	surtax in accordance with the procedures described in s.
1673	125.66(2).
1674	(7)(a)  Any adoption, repeal, or rate change of the surtax
1675	by the governing body of any county levying a discretionary
1676	sales surtax or the school board of any county levying the
1677	school capital outlay surtax authorized by s. 212.055(6) is
1678	effective on April 1. A county or school board adopting,
1679	repealing, or changing the rate of such surtax shall notify the
1680	department within 10 days after final adoption by ordinance or
1681	referendum of an adoption, repeal, imposition, termination, or
1682	rate change of the surtax, but no later than October 20
1683	immediately preceding such April 1 November 16 prior to the
1684	effective date. The notice must specify the time period during
1685	which the surtax will be in effect and the rate and must include
1686	a copy of the ordinance and such other information as the
1687	department requires by rule. Failure to timely provide such
1688	notification to the department shall result in the delay of the
1689	effective date for a period of 1 year.
1690	(b)  In addition to the notification required by paragraph
1691	(a), the governing body of any county proposing to levy a
1692	discretionary sales surtax or the school board of any county
1693	proposing to levy the school capital outlay surtax authorized by
1694	s. 212.055(6) shall notify the department by October 1 if the
1695	referendum or consideration of the ordinance that would result
1696	in imposition, termination, or rate change of the surtax is
1697	scheduled to occur on or after October 1 of that year. Failure
1698	to timely provide such notification to the department shall
1699	result in the delay of the effective date for a period of 1
1700	year.
1701	(c)  The department shall provide notice of the adoption,
1702	repeal, or rate change of the surtax to affected sellers by
1703	February 1 immediately before the April 1 effective date.
1704	(d)  Notwithstanding the date set in an ordinance for the
1705	termination of a surtax, a surtax terminates only on March 31. A
1706	surtax imposed before January 1, 2013, for which an ordinance
1707	provides a different termination date, also terminates on the
1708	March 31 after the termination date established in the
1709	ordinance.
1710	(8)  With respect to any motor vehicle or mobile home of a
1711	class or type which is required to be registered in this state,
1712	the tax due on a transaction occurring in the taxing county as
1713	herein provided shall be collected from the purchaser or user
1714	incident to the titling and registration of such property,
1715	irrespective of whether such titling or registration occurs in
1716	the taxing county.
1717	(9)  The department may certify vendor databases, and shall
1718	purchase or otherwise make available a database or databases,
1719	singly or in combination, which describe boundary changes for
1720	all taxing jurisdictions, including a description of the change
1721	and the effective date of a boundary change; provide all sales
1722	and use tax rates by jurisdiction; assign to each five-digit and
1723	nine-digit zip code the proper rate and jurisdiction and apply
1724	the lowest combined rate imposed in the zip code area, if the
1725	area includes more than one tax rate in any level of taxing
1726	jurisdiction; and use address-based boundary database records
1727	for assigning taxing jurisdictions and associated tax rates.
1728	(a)  A seller or certified service provider that collects
1729	and remits the state tax and any local tax imposed by this
1730	chapter shall be held harmless from any tax, interest, and
1731	penalties due solely as a result of relying on erroneous data on
1732	tax rates, boundaries, or taxing jurisdiction assignments
1733	provided by the state if the seller or certified service
1734	provider exercises due diligence in applying one or more of the
1735	following methods to determine the taxing jurisdiction and tax
1736	rate for a transaction:
1737	1.  Employing an electronic database provided by the
1738	department under this subsection; or
1739	2.  Employing a state-certified database.
1740	(b)  If a seller or certified service provider is unable to
1741	determine the applicable rate and jurisdiction using an address-
1742	based database record after exercising due diligence, the seller
1743	or certified service provider may apply the nine-digit zip code
1744	designation applicable to a purchaser.
1745	(c)  If a nine-digit zip code designation is not available
1746	for a street address or if a seller or certified service
1747	provider is unable to determine the nine-digit zip code
1748	designation applicable to a purchase after exercising due
1749	diligence to determine the designation, the seller or certified
1750	service provider may apply the rate for the five-digit zip code
1751	area.
1752	(d)  There is a rebuttable presumption that a seller or
1753	certified service provider has exercised due diligence if the
1754	seller or certified service provider has attempted to determine
1755	the tax rate and jurisdiction by using state-certified software
1756	that makes this assignment from the address and zip code
1757	information applicable to the purchase.
1758	(e)  There is a rebuttable presumption that a seller or
1759	certified service provider has exercised due diligence if the
1760	seller or certified service provider has attempted to determine
1761	the nine-digit zip code designation by using state-certified
1762	software that makes this designation from the street address and
1763	the five-digit zip code applicable to a purchase.
1764	(f)  If a seller or certified service provider does not use
1765	one of the methods specified in paragraph (a), the seller or
1766	certified service provider may be held liable to the department
1767	for tax, interest, and penalties that are due for charging and
1768	collecting the incorrect amount of tax.
1769	(10)  A purchaser shall be held harmless from tax,
1770	interest, and penalties for having failed to pay the correct
1771	amount of sales or use tax due solely as a result of any of the
1772	following circumstances:
1773	(a)  The seller or certified service provider relied on
1774	erroneous data on tax rates, boundaries, or taxing jurisdiction
1775	assignments provided by the department;
1776	(b)  A purchaser holding a direct-pay permit relied on
1777	erroneous data on tax rates, boundaries, or taxing jurisdiction
1778	assignments provided by the department; or
1779	(c)  A purchaser relied on erroneous data supplied in a
1780	database described in paragraph (9)(a).
1781	(11)  A seller is not liable for failing to collect tax at
1782	the new tax rate if:
1783	(a)  The new rate takes effect within 30 days after the new
1784	rate is enacted;
1785	(b)  The seller collected the tax at the preceding rate;
1786	(c)  The seller's failure to collect the tax at the new
1787	rate does not extend beyond 30 days after the enactment of the
1788	new rate; and
1789	(d)  The seller did not fraudulently fail to collect at the
1790	new rate or solicit purchasers based on the preceding rate.
1791	Section 8.  Paragraph (c) of subsection (2) and subsections
1792	(3) and (5) of section 212.06, Florida Statutes, are amended,
1793	and subsection (17) is added to that section, to read:
1794	212.06  Sales, storage, use tax; collectible from dealers;
1795	"dealer" defined; dealers to collect from purchasers;
1796	legislative intent as to scope of tax.-
1797	(2)
1798	(c)  The term "dealer" is further defined to mean every
1799	person, as used in this chapter, who sells at retail or who
1800	offers for sale at retail, or who has in his or her possession
1801	for sale at retail; or for use, consumption, or distribution; or
1802	for storage to be used or consumed in this state, tangible
1803	personal property as defined herein, including a retailer who
1804	transacts a mail order sale.
1805	(3)(a)  Except as provided in paragraph (b), every dealer
1806	making sales, whether within or outside the state, of tangible
1807	personal property for distribution, storage, or use or other
1808	consumption, in this state, shall, at the time of making sales,
1809	collect the tax imposed by this chapter from the purchaser.
1810	(b)1.  Notwithstanding subsection (17), a purchaser of
1811	direct mail which is not a holder of a direct-pay permit shall
1812	provide to the seller in conjunction with the purchase a direct-
1813	mail form or information to show the jurisdictions to which the
1814	direct mail is delivered to recipients.
1815	2.  Upon receipt of information from the purchaser showing
1816	the jurisdictions to which the direct mail is delivered to
1817	recipients, the seller shall collect the tax according to the
1818	delivery information provided by the purchaser. In the absence
1819	of bad faith, the seller is relieved of any further obligation
1820	to collect tax on any transaction for which the seller has
1821	collected tax pursuant to the delivery information provided by
1822	the purchaser.
1823	3.  If the purchaser of direct mail does not have a direct-
1824	pay permit and does not provide the seller with a direct-mail
1825	form or delivery information as required by subparagraph 1., the
1826	seller shall collect the tax according to subparagraph (17)(d)5.
1827	This paragraph does not limit a purchaser's obligation to remit
1828	sales or use tax to any state to which the direct mail is
1829	delivered.
1830	4.  If a purchaser of direct mail provides the seller with
1831	documentation of direct-pay authority, the purchaser is not
1832	required to provide a direct-mail form or delivery information
1833	to the seller. A purchaser of printed materials shall have sole
1834	responsibility for the taxes imposed by this chapter on those
1835	materials when the printer of the materials delivers them to the
1836	United States Postal Service for mailing to persons other than
1837	the purchaser located within and outside this state. Printers of
1838	materials delivered by mail to persons other than the purchaser
1839	located within and outside this state shall have no obligation
1840	or responsibility for the payment or collection of any taxes
1841	imposed under this chapter on those materials. However, printers
1842	are obligated to collect the taxes imposed by this chapter on
1843	printed materials when all, or substantially all, of the
1844	materials will be mailed to persons located within this state.
1845	For purposes of the printer's tax collection obligation, there
1846	is a rebuttable presumption that all materials printed at a
1847	facility are mailed to persons located within the same state as
1848	that in which the facility is located. A certificate provided by
1849	the purchaser to the printer concerning the delivery of the
1850	printed materials for that purchase or all purchases shall be
1851	sufficient for purposes of rebutting the presumption created
1852	herein.
1853	5.2.  The Department of Revenue is authorized to adopt
1854	rules and forms to implement the provisions of this paragraph.
1855	(5)(a)1.  Except as provided in subparagraph 2., It is not
1856	the intention of This chapter does not to levy a tax upon
1857	tangible personal property imported, produced, or manufactured
1858	in this state for export:
1859	1.  If, provided that tangible personal property may not be
1860	considered as being imported, produced, or manufactured for
1861	export unless the importer, producer, or manufacturer:
1862	a.  Delivers the tangible personal property same to a
1863	licensed exporter for exporting or to a common carrier for
1864	shipment outside the state or mails the same by United States
1865	mail to a destination outside the state; or, in the case of
1866	aircraft being exported under their own power to a destination
1867	outside the continental limits of the United States, by
1868	submission
1869	b.  Submits to the department of a duly signed and
1870	validated United States customs declaration, showing the
1871	departure of an the aircraft from the continental United States
1872	and; and further with respect to aircraft, the canceled United
1873	States registry of the said aircraft for an aircraft that is
1874	exported under its own power to a destination outside of the
1875	continental United States; or in the case of
1876	c.  Submits documentation as required by rule to the
1877	department showing the departure of an aircraft of foreign
1878	registry from the continental United States on which parts and
1879	equipment have been installed on aircraft of foreign registry,
1880	by submission to the department of documentation, the extent of
1881	which shall be provided by rule, showing the departure of the
1882	aircraft from the continental United States; or nor is it the
1883	intention of this chapter to levy a tax on any sale which
1884	2.  If the state is prohibited from taxing the sale under
1885	the Constitution or laws of the United States.
1886
1887	Every retail sale made to a person physically present at the
1888	time of sale shall be presumed to have been delivered in this
1889	state.
1890	2.a.  Notwithstanding subparagraph 1., a tax is levied on
1891	each sale of tangible personal property to be transported to a
1892	cooperating state as defined in sub-subparagraph c., at the rate
1893	specified in sub-subparagraph d. However, a Florida dealer will
1894	be relieved from the requirements of collecting taxes pursuant
1895	to this subparagraph if the Florida dealer obtains from the
1896	purchaser an affidavit setting forth the purchaser's name,
1897	address, state taxpayer identification number, and a statement
1898	that the purchaser is aware of his or her state's use tax laws,
1899	is a registered dealer in Florida or another state, or is
1900	purchasing the tangible personal property for resale or is
1901	otherwise not required to pay the tax on the transaction. The
1902	department may, by rule, provide a form to be used for the
1903	purposes set forth herein.
1904	b.  For purposes of this subparagraph, "a cooperating
1905	state" is one determined by the executive director of the
1906	department to cooperate satisfactorily with this state in
1907	collecting taxes on mail order sales. No state shall be so
1908	determined unless it meets all the following minimum
1909	requirements:
1910	(I)  It levies and collects taxes on mail order sales of
1911	property transported from that state to persons in this state,
1912	as described in s. 212.0596, upon request of the department.
1913	(II)  The tax so collected shall be at the rate specified
1914	in s. 212.05, not including any local option or tourist or
1915	convention development taxes collected pursuant to s. 125.0104
1916	or this chapter.
1917	(III)  Such state agrees to remit to the department all
1918	taxes so collected no later than 30 days from the last day of
1919	the calendar quarter following their collection.
1920	(IV)  Such state authorizes the department to audit dealers
1921	within its jurisdiction who make mail order sales that are the
1922	subject of s. 212.0596, or makes arrangements deemed adequate by
1923	the department for auditing them with its own personnel.
1924	(V)  Such state agrees to provide to the department records
1925	obtained by it from retailers or dealers in such state showing
1926	delivery of tangible personal property into this state upon
1927	which no sales or use tax has been paid in a manner similar to
1928	that provided in sub-subparagraph g.
1929	c.  For purposes of this subparagraph, "sales of tangible
1930	personal property to be transported to a cooperating state"
1931	means mail order sales to a person who is in the cooperating
1932	state at the time the order is executed, from a dealer who
1933	receives that order in this state.
1934	d.  The tax levied by sub-subparagraph a. shall be at the
1935	rate at which such a sale would have been taxed pursuant to the
1936	cooperating state's tax laws if consummated in the cooperating
1937	state by a dealer and a purchaser, both of whom were physically
1938	present in that state at the time of the sale.
1939	e.  The tax levied by sub-subparagraph a., when collected,
1940	shall be held in the State Treasury in trust for the benefit of
1941	the cooperating state and shall be paid to it at a time agreed
1942	upon between the department, acting for this state, and the
1943	cooperating state or the department or agency designated by it
1944	to act for it; however, such payment shall in no event be made
1945	later than 30 days from the last day of the calendar quarter
1946	after the tax was collected. Funds held in trust for the benefit
1947	of a cooperating state shall not be subject to the service
1948	charges imposed by s. 215.20.
1949	f.  The department is authorized to perform such acts and
1950	to provide such cooperation to a cooperating state with
1951	reference to the tax levied by sub-subparagraph a. as is
1952	required of the cooperating state by sub-subparagraph b.
1953	g.  In furtherance of this act, dealers selling tangible
1954	personal property for delivery in another state shall make
1955	available to the department, upon request of the department,
1956	records of all tangible personal property so sold. Such records
1957	shall include a description of the property, the name and
1958	address of the purchaser, the name and address of the person to
1959	whom the property was sent, the purchase price of the property,
1960	information regarding whether sales tax was paid in this state
1961	on the purchase price, and such other information as the
1962	department may by rule prescribe.
1963	(b)1.  Notwithstanding the provisions of paragraph (a), it
1964	is not the intention of this chapter to levy a tax on the sale
1965	of tangible personal property to a nonresident dealer who does
1966	not hold a Florida sales tax registration, provided such
1967	nonresident dealer furnishes the seller a statement declaring
1968	that the tangible personal property will be transported outside
1969	this state by the nonresident dealer for resale and for no other
1970	purpose. The statement shall include, but not be limited to, the
1971	nonresident dealer's name, address, applicable passport or visa
1972	number, arrival-departure card number, and evidence of authority
1973	to do business in the nonresident dealer's home state or
1974	country, such as his or her business name and address,
1975	occupational license number, if applicable, or any other
1976	suitable requirement. The statement shall be signed by the
1977	nonresident dealer and shall include the following sentence:
1978	"Under penalties of perjury, I declare that I have read the
1979	foregoing, and the facts alleged are true to the best of my
1980	knowledge and belief."
1981	2.  The burden of proof of subparagraph 1. rests with the
1982	seller, who must retain the proper documentation to support the
1983	exempt sale. The exempt transaction is subject to verification
1984	by the department.
1985	(c)  Notwithstanding the provisions of paragraph (a), it is
1986	not the intention of this chapter to levy a tax on the sale by a
1987	printer to a nonresident print purchaser of material printed by
1988	that printer for that nonresident print purchaser when the print
1989	purchaser does not furnish the printer a resale certificate
1990	containing a sales tax registration number but does furnish to
1991	the printer a statement declaring that such material will be
1992	resold by the nonresident print purchaser.
1993	(17)  This subsection shall be used to determine the
1994	location where a transaction occurs for purposes of applying the
1995	tax imposed by this chapter.
1996	(a)  For purposes of this subsection, the terms "receive"
1997	and "receipt" mean:
1998	1.  Taking possession of tangible personal property;
1999	2.  Making first use of services; or
2000	3.  Taking possession or making first use of digital goods,
2001	whichever occurs first.
2002
2003	The terms do not include possession by a shipping company on
2004	behalf of the purchaser.
2005	(b)  For purposes of this subsection, the term "product"
2006	means tangible personal property, a digital good, or a service.
2007	(c)  This section does not apply to sales or use taxes
2008	levied on:
2009	1.  The retail sale or transfer of a boat, modular home,
2010	manufactured home, or mobile home.
2011	2.  The retail sale, excluding a lease or rental, of a
2012	motor vehicle or aircraft that does not qualify as
2013	transportation equipment, as defined in paragraph (g). The lease
2014	or rental of these items shall be deemed to have occurred in
2015	accordance with paragraph (f).
2016	3.  The retail sale of tangible personal property by a
2017	florist.
2018
2019	Such retail sales are deemed to take place at the location
2020	determined under s. 212.054(4).
2021	(d)  The retail sale of a product, excluding a lease or
2022	rental, shall be deemed to take place:
2023	1.  When the product is received by the purchaser at a
2024	business location of the seller, at that business location;
2025	2.  When the product is not received by the purchaser at a
2026	business location of the seller, at the location of receipt by
2027	the purchaser, or the purchaser's donee, designated as such by
2028	the purchaser, including the location indicated by instructions
2029	for delivery to the purchaser or donee, known to the seller;
2030	3.  When subparagraphs 1. and 2. do not apply, at the
2031	location indicated by an address for the purchaser which is
2032	available from the business records of the seller which are
2033	maintained in the ordinary course of the seller's business, if
2034	use of this address does not constitute bad faith;
2035	4.  When subparagraphs 1., 2., and 3. do not apply, at the
2036	location indicated by an address for the purchaser obtained
2037	during the consummation of the sale, including the address of a
2038	purchaser's payment instrument, if no other address is available
2039	and use of this address does not constitute bad faith; or
2040	5.  When subparagraphs 1., 2., 3., and 4. do not apply,
2041	including when the seller is without sufficient information to
2042	apply the previous subparagraphs, at the address from which
2043	tangible personal property was shipped, from which the digital
2044	good or the computer software delivered electronically was first
2045	available for transmission by the seller, or from which the
2046	service was provided, disregarding any location that merely
2047	provided the digital transfer of the product sold.
2048	(e)  The lease or rental of tangible personal property,
2049	other than property identified in paragraphs (f) and (g), shall
2050	be deemed to have occurred as follows:
2051	1.  For a lease or rental that requires recurring periodic
2052	payments, the first periodic payment is deemed to take place in
2053	accordance with paragraph (d), notwithstanding the exclusion of
2054	lease or rental in paragraph (d). Subsequent periodic payments
2055	are deemed to have occurred at the primary property location for
2056	each period covered by the payment. The primary property
2057	location is determined by an address for the property provided
2058	by the lessee which is available to the lessor from its records
2059	maintained in the ordinary course of business, if use of this
2060	address does not constitute bad faith. The property location is
2061	not altered by intermittent use of the property at different
2062	locations, such as use of business property that accompanies
2063	employees on business trips and service calls.
2064	2.  For a lease or rental that does not require recurring
2065	periodic payments, the payment is deemed to take place in
2066	accordance with paragraph (d), notwithstanding the exclusion of
2067	a lease or rental in paragraph (d).
2068	3.  This paragraph does not affect the imposition or
2069	computation of sales or use tax on leases or rentals based on a
2070	lump sum or accelerated basis or on the acquisition of property
2071	for lease.
2072	(f)  The lease or rental of a motor vehicle or aircraft
2073	that does not qualify as transportation equipment, as defined in
2074	paragraph (g), shall be sourced as follows:
2075	1.  For a lease or rental that requires recurring periodic
2076	payments, each periodic payment is deemed to take place at the
2077	primary property location. The primary property location shall
2078	be determined by an address for the property provided by the
2079	lessee which is available to the lessor from its records
2080	maintained in the ordinary course of business, if use of this
2081	address does not constitute bad faith. This location may not be
2082	altered by intermittent use at different locations.
2083	2.  For a lease or rental that does not require recurring
2084	periodic payments, the payment is deemed to take place in
2085	accordance with paragraph (d), notwithstanding the exclusion of
2086	a lease or rental in paragraph (d).
2087	3.  This paragraph does not affect the imposition or
2088	computation of sales or use tax on leases or rentals based on a
2089	lump sum or accelerated basis or on the acquisition of property
2090	for lease.
2091	(g)  The retail sale, including a lease or rental, of
2092	transportation equipment shall be deemed to take place in
2093	accordance with paragraph (d), notwithstanding the exclusion of
2094	a lease or rental in paragraph (d). The term "transportation
2095	equipment" means:
2096	1.  Locomotives and rail cars that are used for the
2097	carriage of persons or property in interstate commerce;
2098	2.  Trucks and truck tractors with a gross vehicle weight
2099	rating (GVWR) of 10,001 pounds or greater, trailers,
2100	semitrailers, or passenger buses that are registered through the
2101	International Registration Plan and operated under authority of
2102	a carrier authorized and certificated by the United States
2103	Department of Transportation or another federal authority to
2104	engage in the carriage of persons or property in interstate
2105	commerce;
2106	3.  Aircraft that are operated by air carriers authorized
2107	and certificated by the United States Department of
2108	Transportation or another federal or a foreign authority to
2109	engage in the carriage of persons or property in interstate or
2110	foreign commerce; or
2111	4.  Containers designed for use on and component parts
2112	attached or secured on the items set forth in subparagraphs 1.-
2113	3.
2114	Section 9.  Paragraph (c) of subsection (1) of section
2115	212.07, Florida Statutes, is amended, and subsection (10) is
2116	added that section, to read:
2117	212.07  Sales, storage, use tax; tax added to purchase
2118	price; dealer not to absorb; liability of purchasers who cannot
2119	prove payment of the tax; penalties; general exemptions.-
2120	(1)
2121	(c)  Unless the purchaser of tangible personal property
2122	that is incorporated into tangible personal property
2123	manufactured, produced, compounded, processed, or fabricated for
2124	one's own use and subject to the tax imposed under s.
2125	212.06(1)(b) or is purchased for export under s. 212.06(5)(a)1.
2126	extends a certificate in compliance with the rules of the
2127	department, the dealer shall himself or herself be liable for
2128	and pay the tax.
2129	(10)(a)  The executive director is authorized to maintain
2130	and publish a taxability matrix in a downloadable format that
2131	has been approved by the governing board of the Streamlined
2132	Sales and Use Tax Agreement.
2133	(b)  The state shall provide notice of changes to the
2134	taxability of the products or services listed in the taxability
2135	matrix.
2136	(c)  A seller or certified service provider who collects
2137	and remits the state and local tax imposed by this chapter shall
2138	be held harmless from tax, interest, and penalties for having
2139	charged and collected the incorrect amount of sales or use tax
2140	due solely as a result of relying on erroneous data provided by
2141	the state in the taxability matrix.
2142	(d)  A purchaser shall be held harmless from penalties for
2143	having failed to pay the correct amount of sales or use tax due
2144	solely as a result of any of the following circumstances:
2145	1.  The seller or certified service provider relied on
2146	erroneous data provided by the state in the taxability matrix
2147	completed by the state;
2148	2.  A purchaser relied on erroneous data provided by the
2149	state in the taxability matrix completed by the state; or
2150	3.  A purchaser holding a direct-pay permit relied on
2151	erroneous data provided by the state in the taxability matrix
2152	completed by the state.
2153	(e)  A purchaser shall be held harmless from tax and
2154	interest for having failed to pay the correct amount of sales or
2155	use tax due solely as a result of the state's erroneous
2156	classification in the taxability matrix of terms included in the
2157	library of definitions as "taxable" or "exempt," "included in
2158	sales price" or "excluded from sales price," or "included in the
2159	definition" or "excluded from the definition."
2160	Section 10.  Subsections (1) and (2) and paragraphs (b) and
2161	(c) of subsection (17) of section 212.08, Florida Statutes, are
2162	amended to read:
2163	212.08  Sales, rental, use, consumption, distribution, and
2164	storage tax; specified exemptions.-The sale at retail, the
2165	rental, the use, the consumption, the distribution, and the
2166	storage to be used or consumed in this state of the following
2167	are hereby specifically exempt from the tax imposed by this
2168	chapter.
2169	(1)  EXEMPTIONS; GENERAL GROCERIES.-
2170	(a)  Food and food ingredients products for human
2171	consumption are exempt from the tax imposed by this chapter.
2172	(b)  For the purpose of this chapter, as used in this
2173	subsection, the term "food and food ingredients products" means
2174	substances, whether in liquid, concentrated, solid, frozen,
2175	dried, or dehydrated form, which are sold for ingestion or
2176	chewing by humans and are consumed for their taste or
2177	nutritional value edible commodities, whether processed, cooked,
2178	raw, canned, or in any other form, which are generally regarded
2179	as food. This includes, but is not limited to, all of the
2180	following:
2181	1.  Cereals and cereal products, baked goods,
2182	oleomargarine, meat and meat products, fish and seafood
2183	products, frozen foods and dinners, poultry, eggs and egg
2184	products, vegetables and vegetable products, fruit and fruit
2185	products, spices, salt, sugar and sugar products, milk and dairy
2186	products, and products intended to be mixed with milk.
2187	2.  Natural fruit or vegetable juices or their concentrates
2188	or reconstituted natural concentrated fruit or vegetable juices,
2189	whether frozen or unfrozen, dehydrated, powdered, granulated,
2190	sweetened or unsweetened, seasoned with salt or spice, or
2191	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2192	unless it is sold in a liquid form.
2193	1.3.  Bakery products sold by bakeries, pastry shops, or
2194	like establishments, if sold without eating utensils. For
2195	purposes of this subparagraph, bakery products include bread,
2196	rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
2197	danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and
2198	tortillas that do not have eating facilities.
2199	2.  Dietary supplements. The term "dietary supplements"
2200	means any product, other than tobacco, intended to supplement
2201	the diet which contains one or more of the following dietary
2202	ingredients: a vitamin; a mineral; an herb or other botanical;
2203	an amino acid; a dietary substance for use by humans to
2204	supplement the diet by increasing the total dietary intake; or a
2205	concentrate, metabolite, constituent, extract, or combination of
2206	any ingredient described in this subparagraph which is intended
2207	for ingestion in tablet, capsule, powder, softgel, gelcap, or
2208	liquid form or, if not intended for ingestion in such a form, is
2209	not represented as conventional food and is not represented for
2210	use as a sole item of a meal or of the diet, and which is
2211	required to be labeled as a dietary supplement, identifiable by
2212	the supplemental facts panel found on the label and as required
2213	pursuant to 21 C.F.R. s. 101.36.
2214	(c)  The exemption provided by this subsection does not
2215	apply to:
2216	1.  Food products sold as meals for consumption on or off
2217	the premises of the dealer.
2218	2.  Food products furnished, prepared, or served for
2219	consumption at tables, chairs, or counters or from trays,
2220	glasses, dishes, or other tableware, whether provided by the
2221	dealer or by a person with whom the dealer contracts to furnish,
2222	prepare, or serve food products to others.
2223	3.  Food products ordinarily sold for immediate consumption
2224	on the seller's premises or near a location at which parking
2225	facilities are provided primarily for the use of patrons in
2226	consuming the products purchased at the location, even though
2227	such products are sold on a "take out" or "to go" order and are
2228	actually packaged or wrapped and taken from the premises of the
2229	dealer.
2230	4.  Sandwiches sold ready for immediate consumption on or
2231	off the seller's premises.
2232	5.  Food products sold ready for immediate consumption
2233	within a place, the entrance to which is subject to an admission
2234	charge.
2235	1.6.  Food and food ingredients sold as prepared food. The
2236	term "prepared food" means:
2237	a.  Food sold in a heated state or heated by the seller;
2238	b.  Two or more food ingredients mixed or combined by the
2239	seller for sale as a single item; or
2240	c.  Food sold with eating utensils provided by the seller,
2241	including plates, knives, forks, spoons, glasses, cups, napkins,
2242	or straws. A plate does not include a container or packaging
2243	used to transport food.
2244
2245	Prepared food does not include food that is only cut,
2246	repackaged, or pasteurized by the seller; eggs, fish, meat,
2247	poultry; and foods containing these raw animal foods requiring
2248	cooking by the consumer as recommended by the Food and Drug
2249	Administration in chapter 3, part 4011 of its food code so as to
2250	prevent food-borne illness. Food products sold as hot prepared
2251	food products.
2252	2.7.  Soft drinks, including, but not limited to, any
2253	nonalcoholic beverage, any preparation or beverage commonly
2254	referred to as a "soft drink," or any noncarbonated drink made
2255	from milk derivatives or tea, if sold in cans or similar
2256	containers. The term "soft drinks" means nonalcoholic beverages
2257	that contain natural or artificial sweeteners. Soft drinks do
2258	not include beverages that contain milk or milk products, soy,
2259	rice, or similar milk substitutes, or greater than 50 percent of
2260	vegetable or fruit juice by volume.
2261	8.  Ice cream, frozen yogurt, and similar frozen dairy or
2262	nondairy products in cones, small cups, or pints, popsicles,
2263	frozen fruit bars, or other novelty items, whether or not sold
2264	separately.
2265	9.  Food that is prepared, whether on or off the premises,
2266	and sold for immediate consumption. This does not apply to food
2267	prepared off the premises and sold in the original sealed
2268	container, or the slicing of products into smaller portions.
2269	3.10.  Food and food ingredients products sold through a
2270	vending machine, pushcart, motor vehicle, or any other form of
2271	vehicle.
2272	4.11.  Candy and any similar product regarded as candy or
2273	confection, based on its normal use, as indicated on the label
2274	or advertising thereof. The term "candy" means a preparation of
2275	sugar, honey, or other natural or artificial sweeteners in
2276	combination with chocolate, fruits, nuts, or other ingredients
2277	or flavorings in the form of bars, drops, or pieces. Candy does
2278	not include any preparation that contains flour and does not
2279	require refrigeration.
2280	5.  To tobacco.
2281	12.  Bakery products sold by bakeries, pastry shops, or
2282	like establishments having eating facilities, except when sold
2283	for consumption off the seller's premises.
2284	13.  Food products served, prepared, or sold in or by
2285	restaurants, lunch counters, cafeterias, hotels, taverns, or
2286	other like places of business.
2287	(d)  As used in this subsection, the term:
2288	1.  "For consumption off the seller's premises" means that
2289	the food or drink is intended by the customer to be consumed at
2290	a place away from the dealer's premises.
2291	2.  "For consumption on the seller's premises" means that
2292	the food or drink sold may be immediately consumed on the
2293	premises where the dealer conducts his or her business. In
2294	determining whether an item of food is sold for immediate
2295	consumption, the customary consumption practices prevailing at
2296	the selling facility shall be considered.
2297	3.  "Premises" shall be construed broadly, and means, but
2298	is not limited to, the lobby, aisle, or auditorium of a theater;
2299	the seating, aisle, or parking area of an arena, rink, or
2300	stadium; or the parking area of a drive-in or outdoor theater.
2301	The premises of a caterer with respect to catered meals or
2302	beverages shall be the place where such meals or beverages are
2303	served.
2304	4.  "Hot prepared food products" means those products,
2305	items, or components which have been prepared for sale in a
2306	heated condition and which are sold at any temperature that is
2307	higher than the air temperature of the room or place where they
2308	are sold. "Hot prepared food products," for the purposes of this
2309	subsection, includes a combination of hot and cold food items or
2310	components where a single price has been established for the
2311	combination and the food products are sold in such combination,
2312	such as a hot meal, a hot specialty dish or serving, or a hot
2313	sandwich or hot pizza, including cold components or side items.
2314	(d)(e)1.  Food or drinks not exempt under paragraphs (a),
2315	(b), and (c), and (d) are exempt, notwithstanding those
2316	paragraphs, when purchased with food coupons or Special
2317	Supplemental Food Program for Women, Infants, and Children
2318	vouchers issued under authority of federal law.
2319	2.  This paragraph is effective only while federal law
2320	prohibits a state's participation in the federal food coupon
2321	program or Special Supplemental Food Program for Women, Infants,
2322	and Children if there is an official determination that state or
2323	local sales taxes are collected within that state on purchases
2324	of food or drinks with such coupons.
2325	3.  This paragraph does shall not apply to any food or
2326	drinks on which federal law permits shall permit sales taxes
2327	without penalty, such as termination of the state's
2328	participation.
2329	(e)  Dietary supplements that are sold as prepared food are
2330	not exempt.
2331	(2)  EXEMPTIONS; MEDICAL.-
2332	(a)  There shall be exempt from the tax imposed by this
2333	chapter:
2334	1.  Drugs.
2335	2.  Durable medical equipment, mobility-enhancing
2336	equipment, or prosthetic devices any medical products and
2337	supplies or medicine dispensed according to an individual
2338	prescription or prescriptions. written by a prescriber
2339	authorized by law to prescribe medicinal drugs;
2340	3.  Hypodermic needles.; hypodermic syringes;
2341	4.  Chemical compounds and test kits used for the diagnosis
2342	or treatment of human disease, illness, or injury and intended
2343	for one-time use.;
2344	5.  Over-the-counter drugs and common household remedies
2345	recommended and generally sold for internal or external use in
2346	the cure, mitigation, treatment, or prevention of illness or
2347	disease in human beings, but not including grooming and hygiene
2348	products.
2349	6.  Band-aids, gauze, bandages, and adhesive tape.
2350	7.  Funerals. However, tangible personal property used by
2351	funeral directors in their business is taxable. cosmetics or
2352	toilet articles, notwithstanding the presence of medicinal
2353	ingredients therein, according to a list prescribed and approved
2354	by the Department of Health, which list shall be certified to
2355	the Department of Revenue from time to time and included in the
2356	rules promulgated by the Department of Revenue. There shall also
2357	be exempt from the tax imposed by this chapter artificial eyes
2358	and limbs; orthopedic shoes; prescription eyeglasses and items
2359	incidental thereto or which become a part thereof; dentures;
2360	hearing aids; crutches; prosthetic and orthopedic appliances;
2361	and funerals. In addition, any
2362	8.  Items intended for one-time use which transfer
2363	essential optical characteristics to contact lenses. shall be
2364	exempt from the tax imposed by this chapter; However, this
2365	exemption applies shall apply only after $100,000 of the tax
2366	imposed by this chapter on such items has been paid in any
2367	calendar year by a taxpayer who claims the exemption in such
2368	year. Funeral directors shall pay tax on all tangible personal
2369	property used by them in their business.
2370	(b)  For the purposes of this subsection, the term:
2371	1.  "Drug" means a compound, substance, or preparation, and
2372	any component of a compound, substance, or preparation, other
2373	than food and food ingredients, dietary supplements, and
2374	alcoholic beverages, which is:
2375	a.  Recognized in the official United States Pharmacopoeia,
2376	official Homeopathic Pharmacopoeia of the United States, or
2377	official National Formulary, or the supplement to any of them;
2378	b.  Intended for use in the diagnosis, cure, mitigation,
2379	treatment, or prevention of disease; or
2380	c.  Intended to affect the structure or any function of the
2381	body.
2382	2.  "Durable medical equipment" means equipment, including
2383	repair and replacement parts to such equipment, but excluding
2384	mobility-enhancing equipment, which can withstand repeated use,
2385	is primarily and customarily used to serve a medical purpose,
2386	generally is not useful to a person in the absence of illness or
2387	injury, and is not worn on or in the body.
2388	3.  "Mobility-enhancing equipment" means equipment,
2389	including repair and replacement parts to such equipment, but
2390	excluding durable medical equipment, which:
2391	a.  Is primarily and customarily used to provide or
2392	increase the ability to move from one place to another and which
2393	is appropriate for use in a home or a motor vehicle.
2394	b.  Is not generally used by persons with normal mobility.
2395	c.  Does not include any motor vehicle or any equipment on
2396	a motor vehicle normally provided by a motor vehicle
2397	manufacturer.
2398	4.  "Prosthetic device" means a replacement, corrective, or
2399	supportive device, including repair or replacement parts to such
2400	equipment, which is worn on or in the body to:
2401	a.  Artificially replace a missing portion of the body;
2402	b.  Prevent or correct physical deformity or malfunction;
2403	or
2404	c.  Support a weak or deformed portion of the body.
2405	5.  "Grooming and hygiene products" mean soaps and cleaning
2406	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
2407	suntan lotions and screens, regardless of whether the items meet
2408	the definition of an over-the-counter drug.
2409	6.  "Over-the-counter drug" means a drug the packaging for
2410	which contains a label that identifies the product as a drug as
2411	required by 21 C.F.R. s. 201.66. The over-the-counter drug label
2412	includes a drug-facts panel or a statement of the active
2413	ingredients, with a list of those ingredients contained in the
2414	compound, substance, or preparation. "Prosthetic and orthopedic
2415	appliances" means any apparatus, instrument, device, or
2416	equipment used to replace or substitute for any missing part of
2417	the body, to alleviate the malfunction of any part of the body,
2418	or to assist any disabled person in leading a normal life by
2419	facilitating such person's mobility. Such apparatus, instrument,
2420	device, or equipment shall be exempted according to an
2421	individual prescription or prescriptions written by a physician
2422	licensed under chapter 458, chapter 459, chapter 460, chapter
2423	461, or chapter 466, or according to a list prescribed and
2424	approved by the Department of Health, which list shall be
2425	certified to the Department of Revenue from time to time and
2426	included in the rules promulgated by the Department of Revenue.
2427	2.  "Cosmetics" means articles intended to be rubbed,
2428	poured, sprinkled, or sprayed on, introduced into, or otherwise
2429	applied to the human body for cleansing, beautifying, promoting
2430	attractiveness, or altering the appearance and also means
2431	articles intended for use as a compound of any such articles,
2432	including, but not limited to, cold creams, suntan lotions,
2433	makeup, and body lotions.
2434	3.  "Toilet articles" means any article advertised or held
2435	out for sale for grooming purposes and those articles that are
2436	customarily used for grooming purposes, regardless of the name
2437	by which they may be known, including, but not limited to, soap,
2438	toothpaste, hair spray, shaving products, colognes, perfumes,
2439	shampoo, deodorant, and mouthwash.
2440	7.4.  "Prescription" means an order, formula, or recipe
2441	issued in any form of oral, written, electronic, or other means
2442	of transmission by a practitioner licensed under chapter 458,
2443	chapter 459, chapter 460, chapter 461, or chapter 466. The term
2444	also includes an orally transmitted order by the lawfully
2445	designated agent of such practitioner. The term also includes an
2446	order written or transmitted by a practitioner licensed to
2447	practice in a jurisdiction other than this state, but only if
2448	the pharmacist called upon to dispense the order determines, in
2449	the exercise of his or her professional judgment, that the order
2450	is valid and necessary for the treatment of a chronic or
2451	recurrent illness. includes any order for drugs or medicinal
2452	supplies written or transmitted by any means of communication by
2453	a duly licensed practitioner authorized by the laws of the state
2454	to prescribe such drugs or medicinal supplies and intended to be
2455	dispensed by a pharmacist. The term also includes an orally
2456	transmitted order by the lawfully designated agent of such
2457	practitioner. The term also includes an order written or
2458	transmitted by a practitioner licensed to practice in a
2459	jurisdiction other than this state, but only if the pharmacist
2460	called upon to dispense such order determines, in the exercise
2461	of his or her professional judgment, that the order is valid and
2462	necessary for the treatment of a chronic or recurrent illness.
2463	The term also includes a pharmacist's order for a product
2464	selected from the formulary created pursuant to s. 465.186. A
2465	prescription may be retained in written form, or the pharmacist
2466	may cause it to be recorded in a data processing system,
2467	provided that such order can be produced in printed form upon
2468	lawful request.
2469	(c)  Chlorine is shall not be exempt from the tax imposed
2470	by this chapter when used for the treatment of water in swimming
2471	pools.
2472	(d)  Lithotripters are exempt.
2473	(d)(e)  Human organs are exempt.
2474	(f)  Sales of drugs to or by physicians, dentists,
2475	veterinarians, and hospitals in connection with medical
2476	treatment are exempt.
2477	(g)  Medical products and supplies used in the cure,
2478	mitigation, alleviation, prevention, or treatment of injury,
2479	disease, or incapacity which are temporarily or permanently
2480	incorporated into a patient or client by a practitioner of the
2481	healing arts licensed in the state are exempt.
2482	(h)  The purchase by a veterinarian of commonly recognized
2483	substances possessing curative or remedial properties which are
2484	ordered and dispensed as treatment for a diagnosed health
2485	disorder by or on the prescription of a duly licensed
2486	veterinarian, and which are applied to or consumed by animals
2487	for alleviation of pain or the cure or prevention of sickness,
2488	disease, or suffering are exempt. Also exempt are the purchase
2489	by a veterinarian of antiseptics, absorbent cotton, gauze for
2490	bandages, lotions, vitamins, and worm remedies.
2491	(i)  X-ray opaques, also known as opaque drugs and
2492	radiopaque, such as the various opaque dyes and barium sulphate,
2493	when used in connection with medical X rays for treatment of
2494	bodies of humans and animals, are exempt.
2495	(e)(j)  Parts, special attachments, special lettering, and
2496	other like items that are added to or attached to tangible
2497	personal property so that a handicapped person can use them are
2498	exempt when such items are purchased by a person pursuant to an
2499	individual prescription.
2500	(f)(k)  This subsection shall be strictly construed and
2501	enforced.
2502	(17)  EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.-
2503	(b)  As used in this subsection, the term "overhead
2504	materials" means all tangible personal property, other than
2505	qualifying property as defined in s. 212.02(34)(14)(a) and
2506	electricity, which is used or consumed in the performance of a
2507	qualifying contract, title to which property vests in or passes
2508	to the government under the contract.
2509	(c)  As used in this subsection and in s.
2510	212.02(34)(14)(a), the term "qualifying contract" means a
2511	contract with the United States Department of Defense or the
2512	National Aeronautics and Space Administration, or a subcontract
2513	thereunder, but does not include a contract or subcontract for
2514	the repair, alteration, improvement, or construction of real
2515	property, except to the extent that purchases under such a
2516	contract would otherwise be exempt from the tax imposed by this
2517	chapter.
2518	Section 11.  Section 212.094, Florida Statutes, is created
2519	to read:
2520	212.094  Purchaser request for refund or credit from
2521	dealer.-
2522	(1)  If a purchaser seeks from a dealer a refund of or
2523	credit against a tax collected under this chapter by that
2524	dealer, the purchaser shall submit a written request for the
2525	refund or credit to the dealer in accordance with this section.
2526	The request must contain all the information necessary for the
2527	dealer to determine the validity of the purchaser's request.
2528	(2)  The purchaser may not take any other action against
2529	the dealer with respect to the requested refund or credit until
2530	the dealer has had 60 days after receiving a completed request
2531	in which to respond.
2532	(3)  This section does not affect a person's standing to
2533	claim a refund.
2534	(4)  This section does not apply to refunds resulting from
2535	merchandise returned by a customer to a dealer.
2536	Section 12.  Section 212.12, Florida Statutes, is amended
2537	to read:
2538	212.12  Dealer's credit for collecting tax; penalties for
2539	noncompliance; powers of Department of Revenue in dealing with
2540	delinquents; brackets applicable to taxable transactions;
2541	records required.-
2542	(1)  Notwithstanding any other provision of law and for the
2543	purpose of compensating persons granting licenses for and the
2544	lessors of real and personal property taxed hereunder, for the
2545	purpose of compensating dealers in tangible personal property,
2546	for the purpose of compensating dealers providing communication
2547	services and taxable services, for the purpose of compensating
2548	owners of places where admissions are collected, and for the
2549	purpose of compensating remitters of any taxes or fees reported
2550	on the same documents utilized for the sales and use tax, as
2551	compensation for the keeping of prescribed records, filing
2552	timely tax returns, and the proper accounting and remitting of
2553	taxes by them, such seller, person, lessor, dealer, owner, and
2554	remitter (except dealers who make mail order sales) shall be
2555	allowed 2.5 percent of the amount of the tax due and accounted
2556	for and remitted to the department, in the form of a deduction
2557	in submitting his or her report and paying the amount due by him
2558	or her; the department shall allow such deduction of 2.5 percent
2559	of the amount of the tax to the person paying the same for
2560	remitting the tax and making of tax returns in the manner herein
2561	provided, for paying the amount due to be paid by him or her,
2562	and as further compensation to dealers in tangible personal
2563	property for the keeping of prescribed records and for
2564	collection of taxes and remitting the same. However, if the
2565	amount of the tax due and remitted to the department for the
2566	reporting period exceeds $1,200, no allowance shall be allowed
2567	for all amounts in excess of $1,200. The executive director of
2568	the department is authorized to negotiate a collection
2569	allowance, pursuant to rules promulgated by the department, with
2570	a dealer who makes mail order sales. The rules of the department
2571	shall provide guidelines for establishing the collection
2572	allowance based upon the dealer's estimated costs of collecting
2573	the tax, the volume and value of the dealer's mail order sales
2574	to purchasers in this state, and the administrative and legal
2575	costs and likelihood of achieving collection of the tax absent
2576	the cooperation of the dealer. However, in no event shall the
2577	collection allowance negotiated by the executive director exceed
2578	10 percent of the tax remitted for a reporting period.
2579	(a)  The Department of Revenue may deny the collection
2580	allowance if a taxpayer files an incomplete return or if the
2581	required tax return or tax is delinquent at the time of payment.
2582	1.  An "incomplete return" is, for purposes of this
2583	chapter, a return which is lacking such uniformity,
2584	completeness, and arrangement that the physical handling,
2585	verification, review of the return, or determination of other
2586	taxes and fees reported on the return may not be readily
2587	accomplished.
2588	2.  The department shall adopt rules requiring such
2589	information as it may deem necessary to ensure that the tax
2590	levied hereunder is properly collected, reviewed, compiled,
2591	reported, and enforced, including, but not limited to: the
2592	amount of gross sales; the amount of taxable sales; the amount
2593	of tax collected or due; the amount of lawful refunds,
2594	deductions, or credits claimed; the amount claimed as the
2595	dealer's collection allowance; the amount of penalty and
2596	interest; the amount due with the return; and such other
2597	information as the Department of Revenue may specify. The
2598	department shall require that transient rentals and agricultural
2599	equipment transactions be separately shown. Sales made through
2600	vending machines as defined in s. 212.0515 must be separately
2601	shown on the return. Sales made through coin-operated amusement
2602	machines as defined by s. 212.02 and the number of machines
2603	operated must be separately shown on the return or on a form
2604	prescribed by the department. If a separate form is required,
2605	the same penalties for late filing, incomplete filing, or
2606	failure to file as provided for the sales tax return shall apply
2607	to said form.
2608	(b)  The collection allowance and other credits or
2609	deductions provided in this chapter shall be applied
2610	proportionally to any taxes or fees reported on the same
2611	documents used for the sales and use tax.
2612	(c)1.  A dealer entitled to the collection allowance
2613	provided in this section may elect to forego the collection
2614	allowance and direct that said amount be transferred into the
2615	Educational Enhancement Trust Fund. Such an election must be
2616	made with the timely filing of a return and may not be rescinded
2617	once made. If a dealer who makes such an election files a
2618	delinquent return, underpays the tax, or files an incomplete
2619	return, the amount transferred into the Educational Enhancement
2620	Trust Fund shall be the amount of the collection allowance
2621	remaining after resolution of liability for all of the tax,
2622	interest, and penalty due on that return or underpayment of tax.
2623	The Department of Education shall distribute the remaining
2624	amount from the trust fund to the school districts that have
2625	adopted resolutions stating that those funds will be used to
2626	ensure that up-to-date technology is purchased for the
2627	classrooms in the district and that teachers are trained in the
2628	use of that technology. Revenues collected in districts that do
2629	not adopt such a resolution shall be equally distributed to
2630	districts that have adopted such resolutions.
2631	2.  This paragraph applies to all taxes, surtaxes, and any
2632	local option taxes administered under this chapter and remitted
2633	directly to the department. This paragraph does not apply to any
2634	locally imposed and self-administered convention development
2635	tax, tourist development tax, or tourist impact tax administered
2636	under this chapter.
2637	3.  Revenues from the dealer-collection allowances shall be
2638	transferred quarterly from the General Revenue Fund to the
2639	Educational Enhancement Trust Fund. The Department of Revenue
2640	shall provide to the Department of Education quarterly
2641	information about such revenues by county to which the
2642	collection allowance was attributed.
2643
2644	Notwithstanding any provision of chapter 120 to the contrary,
2645	the Department of Revenue may adopt rules to carry out the
2646	amendment made by chapter 2006-52, Laws of Florida, to this
2647	section.
2648	(d)  Notwithstanding paragraphs (a) and (b), a Model 1
2649	seller under the Streamlined Sales and Use Tax Agreement is not
2650	entitled to the collection allowance described in paragraphs (a)
2651	and (b).
2652	(e)1.  In addition to any collection allowance that may be
2653	provided under this subsection, the department may provide the
2654	monetary allowances required to be provided by the state to
2655	certified service providers and voluntary sellers pursuant to
2656	Article VI of the Streamlined Sales and Use Tax Agreement, as
2657	amended.
2658	2.  Such monetary allowances must be in the form of
2659	collection allowances that certified service providers or
2660	voluntary sellers are permitted to retain from the tax revenues
2661	collected on remote sales to be remitted to the state pursuant
2662	to this chapter.
2663	3.  For purposes of this paragraph, the term "voluntary
2664	seller" or "volunteer seller" means a seller that is not
2665	required to register in this state to collect a tax. The term
2666	"remote sales" means revenues generated by such a seller for
2667	this state for which the seller is not required to register to
2668	collect the tax imposed by this chapter.
2669	(2)(a)  When any person required hereunder to make any
2670	return or to pay any tax or fee imposed by this chapter either
2671	fails to timely file such return or fails to pay the tax or fee
2672	shown due on the return within the time required hereunder, in
2673	addition to all other penalties provided herein and by the laws
2674	of this state in respect to such taxes or fees, a specific
2675	penalty shall be added to the tax or fee in the amount of 10
2676	percent of either the tax or fee shown on the return that is not
2677	timely filed or any tax or fee not paid timely. The penalty may
2678	not be less than $50 for failure to timely file a tax return
2679	required by s. 212.11(1) or timely pay the tax or fee shown due
2680	on the return except as provided in s. 213.21(10). If a person
2681	fails to timely file a return required by s. 212.11(1) and to
2682	timely pay the tax or fee shown due on the return, only one
2683	penalty of 10 percent, which may not be less than $50, shall be
2684	imposed.
2685	(b)  When any person required under this section to make a
2686	return or to pay a tax or fee imposed by this chapter fails to
2687	disclose the tax or fee on the return within the time required,
2688	excluding a noncompliant filing event generated by situations
2689	covered in paragraph (a), in addition to all other penalties
2690	provided in this section and by the laws of this state in
2691	respect to such taxes or fees, a specific penalty shall be added
2692	to the additional tax or fee owed in the amount of 10 percent of
2693	any such unpaid tax or fee not paid timely if the failure is for
2694	not more than 30 days, with an additional 10 percent of any such
2695	unpaid tax or fee for each additional 30 days, or fraction
2696	thereof, while the failure continues, not to exceed a total
2697	penalty of 50 percent, in the aggregate, of any unpaid tax or
2698	fee.
2699	(c)  Any person who knowingly and with a willful intent to
2700	evade any tax imposed under this chapter fails to file six
2701	consecutive returns as required by law commits a felony of the
2702	third degree, punishable as provided in s. 775.082 or s.
2703	775.083.
2704	(d)  Any person who makes a false or fraudulent return with
2705	a willful intent to evade payment of any tax or fee imposed
2706	under this chapter; any person who, after the department's
2707	delivery of a written notice to the person's last known address
2708	specifically alerting the person of the requirement to register
2709	the person's business as a dealer, intentionally fails to
2710	register the business; and any person who, after the
2711	department's delivery of a written notice to the person's last
2712	known address specifically alerting the person of the
2713	requirement to collect tax on specific transactions,
2714	intentionally fails to collect such tax, shall, in addition to
2715	the other penalties provided by law, be liable for a specific
2716	penalty of 100 percent of any unreported or any uncollected tax
2717	or fee and, upon conviction, for fine and punishment as provided
2718	in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
2719	notice may be made by certified mail, or by the use of such
2720	other method as is documented as being necessary and reasonable
2721	under the circumstances. The civil and criminal penalties
2722	imposed herein for failure to comply with a written notice
2723	alerting the person of the requirement to register the person's
2724	business as a dealer or to collect tax on specific transactions
2725	shall not apply if the person timely files a written challenge
2726	to such notice in accordance with procedures established by the
2727	department by rule or the notice fails to clearly advise that
2728	failure to comply with or timely challenge the notice will
2729	result in the imposition of the civil and criminal penalties
2730	imposed herein.
2731	1.  If the total amount of unreported or uncollected taxes
2732	or fees is less than $300, the first offense resulting in
2733	conviction is a misdemeanor of the second degree, the second
2734	offense resulting in conviction is a misdemeanor of the first
2735	degree, and the third and all subsequent offenses resulting in
2736	conviction is a misdemeanor of the first degree, and the third
2737	and all subsequent offenses resulting in conviction are felonies
2738	of the third degree.
2739	2.  If the total amount of unreported or uncollected taxes
2740	or fees is $300 or more but less than $20,000, the offense is a
2741	felony of the third degree.
2742	3.  If the total amount of unreported or uncollected taxes
2743	or fees is $20,000 or more but less than $100,000, the offense
2744	is a felony of the second degree.
2745	4.  If the total amount of unreported or uncollected taxes
2746	or fees is $100,000 or more, the offense is a felony of the
2747	first degree.
2748	(e)  A person who willfully attempts in any manner to evade
2749	any tax, surcharge, or fee imposed under this chapter or the
2750	payment thereof is, in addition to any other penalties provided
2751	by law, liable for a specific penalty in the amount of 100
2752	percent of the tax, surcharge, or fee, and commits a felony of
2753	the third degree, punishable as provided in s. 775.082, s.
2754	775.083, or s. 775.084.
2755	(f)  When any person, firm, or corporation fails to timely
2756	remit the proper estimated payment required under s. 212.11, a
2757	specific penalty shall be added in an amount equal to 10 percent
2758	of any unpaid estimated tax. Beginning with January 1, 1985,
2759	returns, the department, upon a showing of reasonable cause, is
2760	authorized to waive or compromise penalties imposed by this
2761	paragraph. However, other penalties and interest shall be due
2762	and payable if the return on which the estimated payment was due
2763	was not timely or properly filed.
2764	(g)  A dealer who files a consolidated return pursuant to
2765	s. 212.11(1)(e) is subject to the penalty established in
2766	paragraph (e) unless the dealer has paid the required estimated
2767	tax for his or her consolidated return as a whole without regard
2768	to each location. If the dealer fails to pay the required
2769	estimated tax for his or her consolidated return as a whole,
2770	each filing location shall stand on its own with respect to
2771	calculating penalties pursuant to paragraph (f).
2772	(3)  When any dealer, or other person charged herein, fails
2773	to remit the tax, or any portion thereof, on or before the day
2774	when such tax is required by law to be paid, there shall be
2775	added to the amount due interest at the rate of 1 percent per
2776	month of the amount due from the date due until paid. Interest
2777	on the delinquent tax shall be calculated beginning on the 21st
2778	day of the month following the month for which the tax is due,
2779	except as otherwise provided in this chapter.
2780	(4)  All penalties and interest imposed by this chapter
2781	shall be payable to and collectible by the department in the
2782	same manner as if they were a part of the tax imposed. The
2783	department may settle or compromise any such interest or
2784	penalties pursuant to s. 213.21.
2785	(5)(a)  The department is authorized to audit or inspect
2786	the records and accounts of dealers defined herein, including
2787	audits or inspections of dealers who make mail order sales to
2788	the extent permitted by another state, and to correct by credit
2789	any overpayment of tax, and, in the event of a deficiency, an
2790	assessment shall be made and collected. No administrative
2791	finding of fact is necessary prior to the assessment of any tax
2792	deficiency.
2793	(b)  In the event any dealer or other person charged herein
2794	fails or refuses to make his or her records available for
2795	inspection so that no audit or examination has been made of the
2796	books and records of such dealer or person, fails or refuses to
2797	register as a dealer, fails to make a report and pay the tax as
2798	provided by this chapter, makes a grossly incorrect report or
2799	makes a report that is false or fraudulent, then, in such event,
2800	it shall be the duty of the department to make an assessment
2801	from an estimate based upon the best information then available
2802	to it for the taxable period of retail sales of such dealer, the
2803	gross proceeds from rentals, the total admissions received,
2804	amounts received from leases of tangible personal property by
2805	such dealer, or of the cost price of all articles of tangible
2806	personal property imported by the dealer for use or consumption
2807	or distribution or storage to be used or consumed in this state,
2808	or of the sales or cost price of all services the sale or use of
2809	which is taxable under this chapter, together with interest,
2810	plus penalty, if such have accrued, as the case may be. Then the
2811	department shall proceed to collect such taxes, interest, and
2812	penalty on the basis of such assessment which shall be
2813	considered prima facie correct, and the burden to show the
2814	contrary shall rest upon the dealer, seller, owner, or lessor,
2815	as the case may be.
2816	(6)(a)  The department is given the power to prescribe the
2817	records to be kept by all persons subject to taxes imposed by
2818	this chapter. It shall be the duty of every person required to
2819	make a report and pay any tax under this chapter, every person
2820	receiving rentals or license fees, and owners of places of
2821	admission, to keep and preserve suitable records of the sales,
2822	leases, rentals, license fees, admissions, or purchases, as the
2823	case may be, taxable under this chapter; such other books of
2824	account as may be necessary to determine the amount of the tax
2825	due hereunder; and other information as may be required by the
2826	department. It shall be the duty of every such person so charged
2827	with such duty, moreover, to keep and preserve as long as
2828	required by s. 213.35 all invoices and other records of goods,
2829	wares, and merchandise; records of admissions, leases, license
2830	fees and rentals; and records of all other subjects of taxation
2831	under this chapter. All such books, invoices, and other records
2832	shall be open to examination at all reasonable hours to the
2833	department or any of its duly authorized agents.
2834	(b)  For the purpose of this subsection, if a dealer does
2835	not have adequate records of his or her retail sales or
2836	purchases, the department may, upon the basis of a test or
2837	sampling of the dealer's available records or other information
2838	relating to the sales or purchases made by such dealer for a
2839	representative period, determine the proportion that taxable
2840	retail sales bear to total retail sales or the proportion that
2841	taxable purchases bear to total purchases. This subsection does
2842	not affect the duty of the dealer to collect, or the liability
2843	of any consumer to pay, any tax imposed by or pursuant to this
2844	chapter.
2845	(c)1.  If the records of a dealer are adequate but
2846	voluminous in nature and substance, the department may sample
2847	such records and project the audit findings derived therefrom
2848	over the entire audit period to determine the proportion that
2849	taxable retail sales bear to total retail sales or the
2850	proportion that taxable purchases bear to total purchases. In
2851	order to conduct such a sample, the department must first make a
2852	good faith effort to reach an agreement with the dealer, which
2853	agreement provides for the means and methods to be used in the
2854	sampling process. In the event that no agreement is reached, the
2855	dealer is entitled to a review by the executive director. In the
2856	case of fixed assets, a dealer may agree in writing with the
2857	department for adequate but voluminous records to be
2858	statistically sampled. Such an agreement shall provide for the
2859	methodology to be used in the statistical sampling process. The
2860	audit findings derived therefrom shall be projected over the
2861	period represented by the sample in order to determine the
2862	proportion that taxable purchases bear to total purchases. Once
2863	an agreement has been signed, it is final and conclusive with
2864	respect to the method of sampling fixed assets, and the
2865	department may not conduct a detailed audit of fixed assets, and
2866	the taxpayer may not request a detailed audit after the
2867	agreement is reached.
2868	2.  For the purposes of sampling pursuant to subparagraph
2869	1., the department shall project any deficiencies and
2870	overpayments derived therefrom over the entire audit period. In
2871	determining the dealer's compliance, the department shall reduce
2872	any tax deficiency as derived from the sample by the amount of
2873	any overpayment derived from the sample. In the event the
2874	department determines from the sample results that the dealer
2875	has a net tax overpayment, the department shall provide the
2876	findings of this overpayment to the Chief Financial Officer for
2877	repayment of funds paid into the State Treasury through error
2878	pursuant to s. 215.26.
2879	3.a.  A taxpayer is entitled, both in connection with an
2880	audit and in connection with an application for refund filed
2881	independently of any audit, to establish the amount of any
2882	refund or deficiency through statistical sampling when the
2883	taxpayer's records are adequate but voluminous. In the case of
2884	fixed assets, a dealer may agree in writing with the department
2885	for adequate but voluminous records to be statistically sampled.
2886	Such an agreement shall provide for the methodology to be used
2887	in the statistical sampling process. The audit findings derived
2888	therefrom shall be projected over the period represented by the
2889	sample in order to determine the proportion that taxable
2890	purchases bear to total purchases. Once an agreement has been
2891	signed, it is final and conclusive with respect to the method of
2892	sampling fixed assets, and the department may not conduct a
2893	detailed audit of fixed assets, and the taxpayer may not request
2894	a detailed audit after the agreement is reached.
2895	b.  Alternatively, a taxpayer is entitled to establish any
2896	refund or deficiency through any other sampling method agreed
2897	upon by the taxpayer and the department when the taxpayer's
2898	records, other than those regarding fixed assets, are adequate
2899	but voluminous. Whether done through statistical sampling or any
2900	other sampling method agreed upon by the taxpayer and the
2901	department, the completed sample must reflect both overpayments
2902	and underpayments of taxes due. The sample shall be conducted
2903	through:
2904	(I)  A taxpayer request to perform the sampling through the
2905	certified audit program pursuant to s. 213.285;
2906	(II)  Attestation by a certified public accountant as to
2907	the adequacy of the sampling method utilized and the results
2908	reached using such sampling method; or
2909	(III)  A sampling method that has been submitted by the
2910	taxpayer and approved by the department before a refund claim is
2911	submitted. This sub-sub-subparagraph does not prohibit a
2912	taxpayer from filing a refund claim prior to approval by the
2913	department of the sampling method; however, a refund claim
2914	submitted before the sampling method has been approved by the
2915	department cannot be a complete refund application pursuant to
2916	s. 213.255 until the sampling method has been approved by the
2917	department.
2918	c.  The department shall prescribe by rule the procedures
2919	to be followed under each method of sampling. Such procedures
2920	shall follow generally accepted auditing procedures for
2921	sampling. The rule shall also set forth other criteria regarding
2922	the use of sampling, including, but not limited to, training
2923	requirements that must be met before a sampling method may be
2924	utilized and the steps necessary for the department and the
2925	taxpayer to reach agreement on a sampling method submitted by
2926	the taxpayer for approval by the department.
2927	(7)  In the event the dealer has imported tangible personal
2928	property and he or she fails to produce an invoice showing the
2929	cost price of the articles, as defined in this chapter, which
2930	are subject to tax, or the invoice does not reflect the true or
2931	actual cost price as defined herein, then the department shall
2932	ascertain, in any manner feasible, the true cost price, and
2933	assess and collect the tax thereon with interest plus penalties,
2934	if such have accrued on the true cost price as assessed by it.
2935	The assessment so made shall be considered prima facie correct,
2936	and the duty shall be on the dealer to show to the contrary.
2937	(8)  In the case of the lease or rental of tangible
2938	personal property, or other rentals or license fees as herein
2939	defined and taxed, if the consideration given or reported by the
2940	lessor, person receiving rental or license fee, or dealer does
2941	not, in the judgment of the department, represent the true or
2942	actual consideration, then the department is authorized to
2943	ascertain the same and assess and collect the tax thereon in the
2944	same manner as above provided, with respect to imported tangible
2945	property, together with interest, plus penalties, if such have
2946	accrued.
2947	(9)  Taxes imposed by this chapter upon the privilege of
2948	the use, consumption, storage for consumption, or sale of
2949	tangible personal property, admissions, license fees, rentals,
2950	communication services, and upon the sale or use of services as
2951	herein taxed shall be collected upon the basis of an addition of
2952	the tax imposed by this chapter to the total price of such
2953	admissions, license fees, rentals, communication or other
2954	services, or sale price of such article or articles that are
2955	purchased, sold, or leased at any one time by or to a customer
2956	or buyer; the dealer, or person charged herein, is required to
2957	pay a privilege tax in the amount of the tax imposed by this
2958	chapter on the total of his or her gross sales of tangible
2959	personal property, admissions, license fees, rentals, and
2960	communication services or to collect a tax upon the sale or use
2961	of services, and such person or dealer shall add the tax imposed
2962	by this chapter to the price, license fee, rental, or
2963	admissions, and communication or other services and collect the
2964	total sum from the purchaser, admittee, licensee, lessee, or
2965	consumer. In computing the tax due or to be collected as the
2966	result of any transaction, the seller may elect to compute the
2967	tax due on a transaction on a per-item basis or on an invoice
2968	basis. The tax rate shall be the sum of the applicable state and
2969	local rates, if any, and the tax computation shall be carried to
2970	the third decimal place. Whenever the third decimal place is
2971	greater than four, the tax shall be rounded to the next whole
2972	cent. The department shall make available in an electronic
2973	format or otherwise the tax amounts and the following brackets
2974	applicable to all transactions taxable at the rate of 6 percent:
2975	(a)  On single sales of less than 10 cents, no tax shall be
2976	added.
2977	(b)  On single sales in amounts from 10 cents to 16 cents,
2978	both inclusive, 1 cent shall be added for taxes.
2979	(c)  On sales in amounts from 17 cents to 33 cents, both
2980	inclusive, 2 cents shall be added for taxes.
2981	(d)  On sales in amounts from 34 cents to 50 cents, both
2982	inclusive, 3 cents shall be added for taxes.
2983	(e)  On sales in amounts from 51 cents to 66 cents, both
2984	inclusive, 4 cents shall be added for taxes.
2985	(f)  On sales in amounts from 67 cents to 83 cents, both
2986	inclusive, 5 cents shall be added for taxes.
2987	(g)  On sales in amounts from 84 cents to $1, both
2988	inclusive, 6 cents shall be added for taxes.
2989	(h)  On sales in amounts of more than $1, 6 percent shall
2990	be charged upon each dollar of price, plus the appropriate
2991	bracket charge upon any fractional part of a dollar.
2992	(10)  In counties which have adopted a discretionary sales
2993	surtax at the rate of 1 percent, the department shall make
2994	available in an electronic format or otherwise the tax amounts
2995	and the following brackets applicable to all taxable
2996	transactions that would otherwise have been transactions taxable
2997	at the rate of 6 percent:
2998	(a)  On single sales of less than 10 cents, no tax shall be
2999	added.
3000	(b)  On single sales in amounts from 10 cents to 14 cents,
3001	both inclusive, 1 cent shall be added for taxes.
3002	(c)  On sales in amounts from 15 cents to 28 cents, both
3003	inclusive, 2 cents shall be added for taxes.
3004	(d)  On sales in amounts from 29 cents to 42 cents, both
3005	inclusive, 3 cents shall be added for taxes.
3006	(e)  On sales in amounts from 43 cents to 57 cents, both
3007	inclusive, 4 cents shall be added for taxes.
3008	(f)  On sales in amounts from 58 cents to 71 cents, both
3009	inclusive, 5 cents shall be added for taxes.
3010	(g)  On sales in amounts from 72 cents to 85 cents, both
3011	inclusive, 6 cents shall be added for taxes.
3012	(h)  On sales in amounts from 86 cents to $1, both
3013	inclusive, 7 cents shall be added for taxes.
3014	(i)  On sales in amounts from $1 up to, and including, the
3015	first $5,000 in price, 7 percent shall be charged upon each
3016	dollar of price, plus the appropriate bracket charge upon any
3017	fractional part of a dollar.
3018	(j)  On sales in amounts of more than $5,000 in price, 7
3019	percent shall be added upon the first $5,000 in price, and 6
3020	percent shall be added upon each dollar of price in excess of
3021	the first $5,000 in price, plus the bracket charges upon any
3022	fractional part of a dollar as provided for in subsection (9).
3023	(11)  The department shall make available in an electronic
3024	format or otherwise the tax amounts and brackets applicable to
3025	all taxable transactions that occur in counties that have a
3026	surtax at a rate other than 1 percent which transactions would
3027	otherwise have been transactions taxable at the rate of 6
3028	percent. Likewise, the department shall make available in an
3029	electronic format or otherwise the tax amounts and brackets
3030	applicable to transactions taxable at 7 percent pursuant to s.
3031	212.05(1)(e) and on transactions which would otherwise have been
3032	so taxable in counties which have adopted a discretionary sales
3033	surtax.
3034	(10)(12)  It is hereby declared to be the legislative
3035	intent that, whenever in the construction, administration, or
3036	enforcement of this chapter there may be any question respecting
3037	a duplication of the tax, the end consumer, or last retail sale,
3038	be the sale intended to be taxed and insofar as may be
3039	practicable there be no duplication or pyramiding of the tax.
3040	(11)(13)  In order to aid the administration and
3041	enforcement of the provisions of this chapter with respect to
3042	the rentals and license fees, each lessor or person granting the
3043	use of any hotel, apartment house, roominghouse, tourist or
3044	trailer camp, real property, or any interest therein, or any
3045	portion thereof, inclusive of owners; property managers;
3046	lessors; landlords; hotel, apartment house, and roominghouse
3047	operators; and all licensed real estate agents within the state
3048	leasing, granting the use of, or renting such property, shall be
3049	required to keep a record of each and every such lease, license,
3050	or rental transaction which is taxable under this chapter, in
3051	such a manner and upon such forms as the department may
3052	prescribe, and to report such transaction to the department or
3053	its designated agents, and to maintain such records as long as
3054	required by s. 213.35, subject to the inspection of the
3055	department and its agents. Upon the failure by such owner;
3056	property manager; lessor; landlord; hotel, apartment house,
3057	roominghouse, tourist or trailer camp operator; or real estate
3058	agent to keep and maintain such records and to make such reports
3059	upon the forms and in the manner prescribed, such owner;
3060	property manager; lessor; landlord; hotel, apartment house,
3061	roominghouse, tourist or trailer camp operator; receiver of rent
3062	or license fees; or real estate agent is guilty of a misdemeanor
3063	of the second degree, punishable as provided in s. 775.082 or s.
3064	775.083, for the first offense; for subsequent offenses, they
3065	are each guilty of a misdemeanor of the first degree, punishable
3066	as provided in s. 775.082 or s. 775.083. If, however, any
3067	subsequent offense involves intentional destruction of such
3068	records with an intent to evade payment of or deprive the state
3069	of any tax revenues, such subsequent offense shall be a felony
3070	of the third degree, punishable as provided in s. 775.082 or s.
3071	775.083.
3072	(14)  If it is determined upon audit that a dealer has
3073	collected and remitted taxes by applying the applicable tax rate
3074	to each transaction as described in subsection (9) and rounding
3075	the tax due to the nearest whole cent rather than applying the
3076	appropriate bracket system provided by law or department rule,
3077	the dealer shall not be held liable for additional tax, penalty,
3078	and interest resulting from such failure if:
3079	(a)  The dealer acted in a good faith belief that rounding
3080	to the nearest whole cent was the proper method of determining
3081	the amount of tax due on each taxable transaction.
3082	(b)  The dealer timely reported and remitted all taxes
3083	collected on each taxable transaction.
3084	(c)  The dealer agrees in writing to future compliance with
3085	the laws and rules concerning brackets applicable to the
3086	dealer's transactions.
3087	Section 13.  Subsection (3) of section 212.17, Florida
3088	Statutes, is amended to read:
3089	212.17  Credits for returned goods, rentals, or admissions;
3090	goods acquired for dealer's own use and subsequently resold;
3091	additional powers of department.-
3092	(3)  A dealer who has paid the tax imposed by this chapter
3093	on tangible personal property or services may take a credit or
3094	obtain a refund for any tax paid by the dealer on the unpaid
3095	balance due on worthless accounts within 12 months following the
3096	month in which the bad debt has been charged off for federal
3097	income tax purposes. A dealer that has paid the tax imposed by
3098	this chapter on tangible personal property or services and that
3099	is not required to file federal income tax returns may take a
3100	credit against or obtain a refund for any tax paid by the dealer
3101	on the unpaid balance due on worthless accounts within 12 months
3102	after the month in which the bad debt is written off as
3103	uncollectible in the dealer's books and records and would be
3104	eligible for a bad-debt deduction for federal income tax
3105	purposes if the dealer was required to file a federal income tax
3106	return.
3107	(a)  A dealer that is taking a credit against or obtaining
3108	a refund on worthless accounts shall base the bad-debt-recovery
3109	calculation in accordance with 26 U.S.C. s. 166.
3110	(b)  When the amount of bad debt exceeds the amount of
3111	taxable sales for the period during which the bad debt is
3112	written off, a refund claim must be filed, notwithstanding s.
3113	215.26(2), within 3 years after the due date of the return on
3114	which the bad debt could first be claimed.
3115	(c)  If any accounts so charged off for which a credit or
3116	refund has been obtained are thereafter in whole or in part paid
3117	to the dealer, the amount so paid shall be included in the first
3118	return filed after such collection and the tax paid accordingly.
3119	(d)  If filing responsibilities have been assumed by a
3120	certified service provider, the certified service provider shall
3121	claim, on behalf of the seller, any bad-debt allowance provided
3122	by this subsection. The certified service provider shall credit
3123	or refund to the seller the full amount of any bad-debt
3124	allowance or refund received.
3125	(e)  For the purposes of reporting a payment received on a
3126	previously claimed bad debt, any payments made on a debt or
3127	account shall first be applied proportionally to the taxable
3128	price of the property or service and the sales tax on such
3129	property, and second to any interest, service charges, and any
3130	other charges.
3131	(f)  In situations in which the books and records of the
3132	party claiming the bad-debt allowance support an allocation of
3133	the bad debts among states that are members of the Streamlined
3134	Sales and Use Tax Agreement, the allocation is permitted among
3135	those states.
3136	Section 14.  Paragraphs (a) and (e) of subsection (3) of
3137	section 212.18, Florida Statutes, are amended to read:
3138	212.18  Administration of law; registration of dealers;
3139	rules.-
3140	(3)(a)  Every person desiring to engage in or conduct
3141	business in this state as a dealer, as defined in this chapter,
3142	or to lease, rent, or let or grant licenses in living quarters
3143	or sleeping or housekeeping accommodations in hotels, apartment
3144	houses, roominghouses, or tourist or trailer camps that are
3145	subject to tax under s. 212.03, or to lease, rent, or let or
3146	grant licenses in real property, as defined in this chapter, and
3147	every person who sells or receives anything of value by way of
3148	admissions, must file with the department an application for a
3149	certificate of registration for each place of business, showing
3150	the names of the persons who have interests in such business and
3151	their residences, the address of the business, and such other
3152	data as the department may reasonably require. However, owners
3153	and operators of vending machines or newspaper rack machines are
3154	required to obtain only one certificate of registration for each
3155	county in which such machines are located. The department, by
3156	rule, may authorize a dealer that uses independent sellers to
3157	sell its merchandise to remit tax on the retail sales price
3158	charged to the ultimate consumer in lieu of having the
3159	independent seller register as a dealer and remit the tax. The
3160	department may appoint the county tax collector as the
3161	department's agent to accept applications for registrations. The
3162	application must be made to the department before the person,
3163	firm, copartnership, or corporation may engage in such business,
3164	and it must be accompanied by a registration fee of $5. However,
3165	a registration fee is not required to accompany an application
3166	to engage in or conduct business to make mail order sales. The
3167	department may waive the registration fee for applications
3168	submitted through the department's Internet registration process
3169	or central electronic registration system provided by member
3170	states of the Streamlined Sales and Use Tax Agreement.
3171	(e)  As used in this paragraph, the term "exhibitor" means
3172	a person who enters into an agreement authorizing the display of
3173	tangible personal property or services at a convention or a
3174	trade show. The following provisions apply to the registration
3175	of exhibitors as dealers under this chapter:
3176	1.  An exhibitor whose agreement prohibits the sale of
3177	tangible personal property or services subject to the tax
3178	imposed in this chapter is not required to register as a dealer.
3179	2.  An exhibitor whose agreement provides for the sale at
3180	wholesale only of tangible personal property or services subject
3181	to the tax imposed in this chapter must obtain a resale
3182	certificate from the purchasing dealer but is not required to
3183	register as a dealer.
3184	3.  An exhibitor whose agreement authorizes the retail sale
3185	of tangible personal property or services subject to the tax
3186	imposed in this chapter must register as a dealer and collect
3187	the tax imposed under this chapter on such sales.
3188	4.  Any exhibitor who makes a mail order sale pursuant to
3189	s. 212.0596 must register as a dealer.
3190
3191	Any person who conducts a convention or a trade show must make
3192	their exhibitor's agreements available to the department for
3193	inspection and copying.
3194	Section 15.  Section 212.20, Florida Statutes, is amended
3195	to read:
3196	212.20  Funds collected, disposition; additional powers of
3197	department; operational expense; refund of taxes adjudicated
3198	unconstitutionally collected.-
3199	(1)  The department shall pay over to the Chief Financial
3200	Officer of the state all funds received and collected by it
3201	under the provisions of this chapter, to be credited to the
3202	account of the General Revenue Fund of the state.
3203	(2)  The department is authorized to employ all necessary
3204	assistants to administer this chapter properly and is also
3205	authorized to purchase all necessary supplies and equipment
3206	which may be required for this purpose.
3207	(3)  The estimated amount of money needed for the
3208	administration of this chapter shall be included by the
3209	department in its annual legislative budget request for the
3210	operation of its office.
3211	(4)  When there has been a final adjudication that any tax
3212	pursuant to s. 212.0596 was levied, collected, or both, contrary
3213	to the Constitution of the United States or the State
3214	Constitution, the department shall, in accordance with rules,
3215	determine, based upon claims for refund and other evidence and
3216	information, who paid such tax or taxes, and refund to each such
3217	person the amount of tax paid. For purposes of this subsection,
3218	a "final adjudication" is a decision of a court of competent
3219	jurisdiction from which no appeal can be taken or from which the
3220	official or officials of this state with authority to make such
3221	decisions has or have decided not to appeal.
3222	(4)(5)  For the purposes of this section, the term:
3223	(a)  "Proceeds" means all tax or fee revenue collected or
3224	received by the department, including interest and penalties.
3225	(b)  "Reallocate" means reduction of the accounts of
3226	initial deposit and redeposit into the indicated account.
3227	(5)(6)  Distribution of all proceeds under this chapter and
3228	s. 202.18(1)(b) and (2)(b) shall be as follows:
3229	(a)  Proceeds from the convention development taxes
3230	authorized under s. 212.0305 shall be reallocated to the
3231	Convention Development Tax Clearing Trust Fund.
3232	(b)  Proceeds from discretionary sales surtaxes imposed
3233	pursuant to ss. 212.054 and 212.055 shall be reallocated to the
3234	Discretionary Sales Surtax Clearing Trust Fund.
3235	(c)  Proceeds from the fees imposed under ss.
3236	212.05(1)(h)3. and 212.18(3) shall remain with the General
3237	Revenue Fund.
3238	(d)  The proceeds of all other taxes and fees imposed
3239	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
3240	and (2)(b) shall be distributed as follows:
3241	1.  In any fiscal year, the greater of $500 million, minus
3242	an amount equal to 4.6 percent of the proceeds of the taxes
3243	collected pursuant to chapter 201, or 5.2 percent of all other
3244	taxes and fees imposed pursuant to this chapter or remitted
3245	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
3246	monthly installments into the General Revenue Fund.
3247	2.  After the distribution under subparagraph 1., 8.814
3248	percent of the amount remitted by a sales tax dealer located
3249	within a participating county pursuant to s. 218.61 shall be
3250	transferred into the Local Government Half-cent Sales Tax
3251	Clearing Trust Fund. Beginning July 1, 2003, the amount to be
3252	transferred shall be reduced by 0.1 percent, and the department
3253	shall distribute this amount to the Public Employees Relations
3254	Commission Trust Fund less $5,000 each month, which shall be
3255	added to the amount calculated in subparagraph 3. and
3256	distributed accordingly.
3257	3.  After the distribution under subparagraphs 1. and 2.,
3258	0.095 percent shall be transferred to the Local Government Half-
3259	cent Sales Tax Clearing Trust Fund and distributed pursuant to
3260	s. 218.65.
3261	4.  After the distributions under subparagraphs 1., 2., and
3262	3., 2.0440 percent of the available proceeds shall be
3263	transferred monthly to the Revenue Sharing Trust Fund for
3264	Counties pursuant to s. 218.215.
3265	5.  After the distributions under subparagraphs 1., 2., and
3266	3., 1.3409 percent of the available proceeds shall be
3267	transferred monthly to the Revenue Sharing Trust Fund for
3268	Municipalities pursuant to s. 218.215. If the total revenue to
3269	be distributed pursuant to this subparagraph is at least as
3270	great as the amount due from the Revenue Sharing Trust Fund for
3271	Municipalities and the former Municipal Financial Assistance
3272	Trust Fund in state fiscal year 1999-2000, no municipality shall
3273	receive less than the amount due from the Revenue Sharing Trust
3274	Fund for Municipalities and the former Municipal Financial
3275	Assistance Trust Fund in state fiscal year 1999-2000. If the
3276	total proceeds to be distributed are less than the amount
3277	received in combination from the Revenue Sharing Trust Fund for
3278	Municipalities and the former Municipal Financial Assistance
3279	Trust Fund in state fiscal year 1999-2000, each municipality
3280	shall receive an amount proportionate to the amount it was due
3281	in state fiscal year 1999-2000.
3282	6.  Of the remaining proceeds:
3283	a.  In each fiscal year, the sum of $29,915,500 shall be
3284	divided into as many equal parts as there are counties in the
3285	state, and one part shall be distributed to each county. The
3286	distribution among the several counties must begin each fiscal
3287	year on or before January 5th and continue monthly for a total
3288	of 4 months. If a local or special law required that any moneys
3289	accruing to a county in fiscal year 1999-2000 under the then-
3290	existing provisions of s. 550.135 be paid directly to the
3291	district school board, special district, or a municipal
3292	government, such payment must continue until the local or
3293	special law is amended or repealed. The state covenants with
3294	holders of bonds or other instruments of indebtedness issued by
3295	local governments, special districts, or district school boards
3296	before July 1, 2000, that it is not the intent of this
3297	subparagraph to adversely affect the rights of those holders or
3298	relieve local governments, special districts, or district school
3299	boards of the duty to meet their obligations as a result of
3300	previous pledges or assignments or trusts entered into which
3301	obligated funds received from the distribution to county
3302	governments under then-existing s. 550.135. This distribution
3303	specifically is in lieu of funds distributed under s. 550.135
3304	before July 1, 2000.
3305	b.  The department shall distribute $166,667 monthly
3306	pursuant to s. 288.1162 to each applicant certified as a
3307	facility for a new or retained professional sports franchise
3308	pursuant to s. 288.1162. Up to $41,667 shall be distributed
3309	monthly by the department to each certified applicant as defined
3310	in s. 288.11621 for a facility for a spring training franchise.
3311	However, not more than $416,670 may be distributed monthly in
3312	the aggregate to all certified applicants for facilities for
3313	spring training franchises. Distributions begin 60 days after
3314	such certification and continue for not more than 30 years,
3315	except as otherwise provided in s. 288.11621. A certified
3316	applicant identified in this sub-subparagraph may not receive
3317	more in distributions than expended by the applicant for the
3318	public purposes provided for in s. 288.1162(5) or s.
3319	288.11621(3).
3320	c.  Beginning 30 days after notice by the Department of
3321	Economic Opportunity to the Department of Revenue that an
3322	applicant has been certified as the professional golf hall of
3323	fame pursuant to s. 288.1168 and is open to the public, $166,667
3324	shall be distributed monthly, for up to 300 months, to the
3325	applicant.
3326	d.  Beginning 30 days after notice by the Department of
3327	Economic Opportunity to the Department of Revenue that the
3328	applicant has been certified as the International Game Fish
3329	Association World Center facility pursuant to s. 288.1169, and
3330	the facility is open to the public, $83,333 shall be distributed
3331	monthly, for up to 168 months, to the applicant. This
3332	distribution is subject to reduction pursuant to s. 288.1169. A
3333	lump sum payment of $999,996 shall be made, after certification
3334	and before July 1, 2000.
3335	7.  All other proceeds must remain in the General Revenue
3336	Fund.
3337	Section 16.  Section 213.052, Florida Statutes, is created
3338	to read:
3339	213.052  Notice of state sales and use tax rate changes.-
3340	(1)  A sales or use tax rate change imposed under chapter
3341	212 is effective on January 1, April 1, July 1, or October 1.
3342	The Department of Revenue shall provide notice of such rate
3343	change to all affected sellers 60 days before the effective date
3344	of the rate change.
3345	(2)  Failure of a seller to receive notice does not relieve
3346	the seller of its obligation to collect sales or use tax.
3347	Section 17.  Section 213.0521, Florida Statutes, is created
3348	to read:
3349	213.0521  Effective date of state sales and use tax rate
3350	changes.-The effective date for services covering a period
3351	starting before and ending after the effective date of a
3352	legislative act is as follows:
3353	(1)  For a rate increase, the new rate applies to the first
3354	billing period starting on or after the effective date.
3355	(2)  For a rate decrease, the new rate applies to bills
3356	rendered on or after the effective date.
3357	Section 18.  Section 213.215, Florida Statutes, is created
3358	to read:
3359	213.215  Sales and use tax amnesty upon registration in
3360	accordance with the Streamlined Sales and Use Tax Agreement.-
3361	(1)  Amnesty shall be provided for uncollected or unpaid
3362	sales or use tax to a seller who registers to pay or to collect
3363	and remit applicable sales or use tax in accordance with the
3364	terms of the Streamlined Sales and Use Tax Agreement authorized
3365	under s. 213.256, if the seller was not registered with the
3366	Department of Revenue in the 12-month period preceding the
3367	effective date of participation in the agreement by this state.
3368	(2)  The amnesty precludes assessment for uncollected or
3369	unpaid sales or use tax, together with penalty or interest for
3370	sales made during the period the seller was not registered with
3371	the Department of Revenue, if registration occurs within 12
3372	months after the effective date of this state's participation in
3373	the agreement.
3374	(3)  The amnesty is not available to a seller with respect
3375	to any matter for which the seller received notice of the
3376	commencement of an audit if the audit is not yet finally
3377	resolved, including any related administrative and judicial
3378	processes.
3379	(4)  The amnesty is not available for sales or use taxes
3380	already paid or remitted to the state or to taxes collected by
3381	the seller.
3382	(5)  The amnesty is fully effective, absent the seller's
3383	fraud or intentional misrepresentation of a material fact, as
3384	long as the seller continues registration and continues payment
3385	or collection and remittance of applicable sales or use taxes
3386	for at least 36 months.
3387	(6)  The amnesty applies only to sales or use taxes due
3388	from a seller in its capacity as a seller and not to sales or
3389	use taxes due from a seller in its capacity as a buyer.
3390	Section 19.  Subsections (1) and (2) of section 213.256,
3391	Florida Statutes, are amended to read:
3392	213.256  Simplified Sales and Use Tax Administration Act.-
3393	(1)  As used in this section and ss. 213.2562 and 213.2567,
3394	the term:
3395	(a)  "Agent" means, for purposes of carrying out the
3396	responsibilities placed on a dealer, a person appointed by the
3397	seller to represent the seller before the department.
3398	"Department" means the Department of Revenue.
3399	(b)  "Agreement" means the Streamlined Sales and Use Tax
3400	Agreement as amended and adopted on January 27, 2001, by the
3401	Executive Committee of the National Conference of State
3402	Legislatures.
3403	(c)  "Certified automated system" means software certified
3404	jointly by the state states that are signatories to the
3405	agreement to calculate the tax imposed by each jurisdiction on a
3406	transaction, determine the amount of tax to remit to the
3407	appropriate state, and maintain a record of the transaction.
3408	(d)  "Certified service provider" means an agent certified
3409	jointly by the states that are signatories to the agreement to
3410	perform all of the seller's sales tax functions other than the
3411	seller's obligation to remit tax on its own purchases.
3412	(e)  "Department" means the Department of Revenue.
3413	(f)  "Governing board" means the governing board of the
3414	agreement.
3415	(g)1.  "Model 1 seller" means a seller that has selected a
3416	certified service provider as the seller's agent to perform all
3417	of the seller's sales and use tax functions other than the
3418	seller's obligation to remit tax on the seller's purchases.
3419	2.  "Model 2 seller" means a seller that has selected a
3420	certified automated system to perform part of the seller's sales
3421	and use tax functions, but retains responsibility for remitting
3422	the tax.
3423	3.  "Model 3 seller" means a seller that has sales in at
3424	least 5 member states, has total annual sales revenue of at
3425	least $500 million, has a proprietary system that calculates the
3426	amount of tax due each jurisdiction, and has entered into a
3427	performance agreement with the member states which establishes a
3428	tax performance standard for the seller.
3429
3430	As used in this paragraph, a seller includes an affiliated group
3431	of sellers using the same proprietary system.
3432	(h)(e)  "Person" means an individual, trust, estate,
3433	fiduciary, partnership, limited liability company, limited
3434	liability partnership, corporation, or any other legal entity.
3435	(i)  "Registered under this agreement" means registration
3436	by a seller with the member states under the central
3437	registration system.
3438	(j)(f)  "Sales tax" means the tax levied under chapter 212.
3439	(k)(g)  "Seller" means any person making sales, leases, or
3440	rentals of personal property or services.
3441	(l)(h)  "State" means any state of the United States and
3442	the District of Columbia.
3443	(m)(i)  "Use tax" means the tax levied under chapter 212.
3444	(2)(a)  The executive director of the department is
3445	authorized to shall enter into an agreement the Streamlined
3446	Sales and Use Tax Agreement with one or more states to simplify
3447	and modernize sales and use tax administration in order to
3448	substantially reduce the burden of tax compliance for all
3449	sellers and for all types of commerce. In furtherance of the
3450	agreement, the executive director of the department or his or
3451	her designee shall act jointly with other states that are
3452	members of the agreement to establish standards for
3453	certification of a certified service provider and certified
3454	automated systems system and central registration systems
3455	establish performance standards for multistate sellers.
3456	(b)  The executive director of the department or his or her
3457	designee shall take other actions reasonably required to
3458	administer this section. Other actions authorized by this
3459	section include, but are not limited to, the adoption of rules
3460	and the joint procurement, with other member states, of goods
3461	and services in furtherance of the cooperative agreement.
3462	(c)  The executive director of the department or his or her
3463	designee may represent this state before the other states that
3464	are signatories to the agreement.
3465	(d)  The executive director of the department or his or her
3466	designee is authorized to prepare and submit from time to time
3467	such reports and certifications as may be determined necessary
3468	according to the terms of an agreement and to enter into such
3469	other agreements with the governing board, member states, and
3470	service providers as are determined by the executive director to
3471	facilitate the administration of the tax laws of this state.
3472	Section 20.  Section 213.2562, Florida Statutes, is created
3473	to read:
3474	213.2562  Approval of software to calculate tax.-The
3475	department shall review software submitted to the governing
3476	board for certification as a certified automated system. If the
3477	software accurately reflects the taxability of product
3478	categories included in the program, the department shall certify
3479	the approval of the software to the governing board.
3480	Section 21.  Section 213.2567, Florida Statutes, is created
3481	to read:
3482	213.2567  Simplified Sales and Use Tax Agreement
3483	registration, certification, liability, and audit.-
3484	(1)  A seller that registers under the agreement agrees to
3485	collect and remit sales and use taxes for all taxable sales into
3486	the member states, including member states joining after the
3487	seller's registration. Withdrawal or revocation of this state
3488	does not relieve a seller of its responsibility to remit taxes
3489	previously or subsequently collected on behalf of the state.
3490	(a)  When registering, the seller may select a model 1,
3491	model 2, or model 3 method of remittance or other method allowed
3492	by state law to remit the taxes collected.
3493	(b)  A seller may be registered by an agent. Such an
3494	appointment must be in writing and submitted to a member state.
3495	(2)(a)  A certified service provider is the agent of a
3496	model 1 seller with whom the certified service provider has
3497	contracted for the collection and remittance of sales and use
3498	taxes. As the model 1 seller's agent, the certified service
3499	provider is liable for sales and use tax due this state on all
3500	sales transactions it processes for the model 1 seller, except
3501	as set out in paragraph (b).
3502	(b)  A model 1 seller is not liable to the state for sales
3503	or use tax due on transactions processed by the certified
3504	service provider unless the model 1 seller has misrepresented
3505	the type of items it sells or has committed fraud. In the
3506	absence of probable cause to believe that the model 1 seller has
3507	committed fraud or made a material misrepresentation, the model
3508	1 seller is not subject to audit on the transactions processed
3509	by the certified service provider. A model 1 seller is subject
3510	to audit for transactions that have not been processed by the
3511	certified service provider. The member states acting jointly may
3512	perform a system check of the model 1 seller and review the
3513	model 1 seller's procedures to determine if the certified
3514	service provider's system is functioning properly and to
3515	determine the extent to which the model 1 seller's transactions
3516	are being processed by the certified service provider.
3517	(3)  A model 2 seller that uses a certified automated
3518	system remains responsible and is liable to this state for
3519	reporting and remitting tax. However, a model 2 seller is not
3520	responsible for errors in reliance on a certified automated
3521	system.
3522	(4)  A model 3 seller is liable for the failure of the
3523	proprietary system to meet the performance standard.
3524	(5)  A person that provides a certified automated system is
3525	not liable for errors contained in software that was approved by
3526	the department and certified to the governing board. However,
3527	such person:
3528	(a)  Is responsible for the proper functioning of that
3529	system;
3530	(b)  Is liable to this state for underpayments of tax
3531	attributable to errors in the functioning of the certified
3532	automated system; and
3533	(c)  Is liable for the misclassification of an item or
3534	transaction that is not corrected within 10 days after the
3535	receipt of notice from the department.
3536	(6)  The executive director of the department or his or her
3537	designee may certify a person as a certified service provider if
3538	the person meets all of the following requirements:
3539	(a)  Uses a certified automated system;
3540	(b)  Integrates its certified automated system with the
3541	system of a seller for whom the person collects tax so that the
3542	tax due on a sale is determined at the time of the sale;
3543	(c)  Agrees to remit the taxes it collects at the time and
3544	in the manner specified by chapter 212;
3545	(d)  Agrees to file returns on behalf of the sellers for
3546	whom it collects tax;
3547	(e)  Agrees to protect the privacy of tax information it
3548	obtains in accordance with s. 213.053; and
3549	(f)  Enters into a contract with the department and agrees
3550	to comply with the terms of the contract.
3551	(7)  The department shall review software submitted to the
3552	governing board for certification as a certified automated
3553	system. The executive director of the department shall certify
3554	the approval of the software to the governing board if the
3555	software:
3556	(a)  Determines the applicable state and local sales and
3557	use tax rate for a transaction in accordance with s. 212.06(3)
3558	and (4);
3559	(b)  Determines whether an item is exempt from tax;
3560	(c)  Determines the amount of tax to be remitted for each
3561	taxpayer for a reporting period; and
3562	(d)  Can generate reports and returns as required by the
3563	governing board.
3564	(8)  The department may by rule establish one or more sales
3565	tax performance standards for model 3 sellers.
3566	(9)  Disclosure of information necessary under this section
3567	must be made according to a written agreement between the
3568	executive director of the department or his or her designee and
3569	the certified service provider. The certified service provider
3570	is bound by the same requirements of confidentiality as the
3571	department employees. Breach of confidentiality is a misdemeanor
3572	of the first degree, punishable as provided in s. 775.082 or s.
3573	775.083.
3574	Section 22.  It is the intent of the Legislature to urge
3575	the United States Congress to consider adequate protections for
3576	small businesses engaging in both offline and online
3577	transactions from added costs, administrative burdens, and
3578	requirements imposed on intermediaries relating to the
3579	collection and remittance of sales and use tax.
3580	Section 23.  The executive director of the Department of
3581	Revenue may adopt emergency rules to implement this act.
3582	Notwithstanding any other law, the emergency rules shall remain
3583	effective for 6 months after the date of adoption and may be
3584	renewed during the pendency of procedures to adopt rules
3585	addressing the subject of the emergency rules.
3586	Section 24.  Paragraph (a) of subsection (5) of section
3587	11.45, Florida Statutes, is amended to read:
3588	11.45  Definitions; duties; authorities; reports; rules.-
3589	(5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.-
3590	(a)  The Legislative Auditing Committee shall direct the
3591	Auditor General to make an audit of any municipality whenever
3592	petitioned to do so by at least 20 percent of the registered
3593	electors in the last general election of that municipality
3594	pursuant to this subsection. The supervisor of elections of the
3595	county in which the municipality is located shall certify
3596	whether or not the petition contains the signatures of at least
3597	20 percent of the registered electors of the municipality. After
3598	the completion of the audit, the Auditor General shall determine
3599	whether the municipality has the fiscal resources necessary to
3600	pay the cost of the audit. The municipality shall pay the cost
3601	of the audit within 90 days after the Auditor General's
3602	determination that the municipality has the available resources.
3603	If the municipality fails to pay the cost of the audit, the
3604	Department of Revenue shall, upon certification of the Auditor
3605	General, withhold from that portion of the distribution pursuant
3606	to s. 212.20(5)(6)(d)5. which is distributable to such
3607	municipality, a sum sufficient to pay the cost of the audit and
3608	shall deposit that sum into the General Revenue Fund of the
3609	state.
3610	Section 25.  Subsection (6) of section 196.012, Florida
3611	Statutes, is amended to read:
3612	196.012  Definitions.-For the purpose of this chapter, the
3613	following terms are defined as follows, except where the context
3614	clearly indicates otherwise:
3615	(6)  Governmental, municipal, or public purpose or function
3616	shall be deemed to be served or performed when the lessee under
3617	any leasehold interest created in property of the United States,
3618	the state or any of its political subdivisions, or any
3619	municipality, agency, special district, authority, or other
3620	public body corporate of the state is demonstrated to perform a
3621	function or serve a governmental purpose which could properly be
3622	performed or served by an appropriate governmental unit or which
3623	is demonstrated to perform a function or serve a purpose which
3624	would otherwise be a valid subject for the allocation of public
3625	funds. For purposes of the preceding sentence, an activity
3626	undertaken by a lessee which is permitted under the terms of its
3627	lease of real property designated as an aviation area on an
3628	airport layout plan which has been approved by the Federal
3629	Aviation Administration and which real property is used for the
3630	administration, operation, business offices and activities
3631	related specifically thereto in connection with the conduct of
3632	an aircraft full service fixed base operation which provides
3633	goods and services to the general aviation public in the
3634	promotion of air commerce shall be deemed an activity which
3635	serves a governmental, municipal, or public purpose or function.
3636	Any activity undertaken by a lessee which is permitted under the
3637	terms of its lease of real property designated as a public
3638	airport as defined in s. 332.004(14) by municipalities,
3639	agencies, special districts, authorities, or other public bodies
3640	corporate and public bodies politic of the state, a spaceport as
3641	defined in s. 331.303, or which is located in a deepwater port
3642	identified in s. 403.021(9)(b) and owned by one of the foregoing
3643	governmental units, subject to a leasehold or other possessory
3644	interest of a nongovernmental lessee that is deemed to perform
3645	an aviation, airport, aerospace, maritime, or port purpose or
3646	operation shall be deemed an activity that serves a
3647	governmental, municipal, or public purpose. The use by a lessee,
3648	licensee, or management company of real property or a portion
3649	thereof as a convention center, visitor center, sports facility
3650	with permanent seating, concert hall, arena, stadium, park, or
3651	beach is deemed a use that serves a governmental, municipal, or
3652	public purpose or function when access to the property is open
3653	to the general public with or without a charge for admission. If
3654	property deeded to a municipality by the United States is
3655	subject to a requirement that the Federal Government, through a
3656	schedule established by the Secretary of the Interior, determine
3657	that the property is being maintained for public historic
3658	preservation, park, or recreational purposes and if those
3659	conditions are not met the property will revert back to the
3660	Federal Government, then such property shall be deemed to serve
3661	a municipal or public purpose. The term "governmental purpose"
3662	also includes a direct use of property on federal lands in
3663	connection with the Federal Government's Space Exploration
3664	Program or spaceport activities as defined in s. 212.02(22).
3665	Real property and tangible personal property owned by the
3666	Federal Government or Space Florida and used for defense and
3667	space exploration purposes or which is put to a use in support
3668	thereof shall be deemed to perform an essential national
3669	governmental purpose and shall be exempt. "Owned by the lessee"
3670	as used in this chapter does not include personal property,
3671	buildings, or other real property improvements used for the
3672	administration, operation, business offices and activities
3673	related specifically thereto in connection with the conduct of
3674	an aircraft full service fixed based operation which provides
3675	goods and services to the general aviation public in the
3676	promotion of air commerce provided that the real property is
3677	designated as an aviation area on an airport layout plan
3678	approved by the Federal Aviation Administration. For purposes of
3679	determination of "ownership," buildings and other real property
3680	improvements which will revert to the airport authority or other
3681	governmental unit upon expiration of the term of the lease shall
3682	be deemed "owned" by the governmental unit and not the lessee.
3683	Providing two-way telecommunications services to the public for
3684	hire by the use of a telecommunications facility, as defined in
3685	s. 364.02(14), and for which a certificate is required under
3686	chapter 364 does not constitute an exempt use for purposes of s.
3687	196.199, unless the telecommunications services are provided by
3688	the operator of a public-use airport, as defined in s. 332.004,
3689	for the operator's provision of telecommunications services for
3690	the airport or its tenants, concessionaires, or licensees, or
3691	unless the telecommunications services are provided by a public
3692	hospital.
3693	Section 26.  Paragraph (b) of subsection (1) and paragraph
3694	(b) of subsection (2) of section 202.18, Florida Statutes, are
3695	amended to read:
3696	202.18  Allocation and disposition of tax proceeds.-The
3697	proceeds of the communications services taxes remitted under
3698	this chapter shall be treated as follows:
3699	(1)  The proceeds of the taxes remitted under s.
3700	202.12(1)(a) shall be divided as follows:
3701	(b)  The remaining portion shall be distributed according
3702	to s. 212.20(5)(6).
3703	(2)  The proceeds of the taxes remitted under s.
3704	202.12(1)(b) shall be divided as follows:
3705	(b)  Sixty-three percent of the remainder shall be
3706	allocated to the state and distributed pursuant to s.
3707	212.20(5)(6), except that the proceeds allocated pursuant to s.
3708	212.20(5)(6)(d)2. shall be prorated to the participating
3709	counties in the same proportion as that month's collection of
3710	the taxes and fees imposed pursuant to chapter 212 and paragraph
3711	(1)(b).
3712	Section 27.  Paragraphs (f), (g), (h), and (i) of
3713	subsection (1) of section 203.01, Florida Statutes, are amended
3714	to read:
3715	203.01  Tax on gross receipts for utility and
3716	communications services.-
3717	(1)
3718	(f)  Any person who imports into this state electricity,
3719	natural gas, or manufactured gas, or severs natural gas, for
3720	that person's own use or consumption as a substitute for
3721	purchasing utility, transportation, or delivery services taxable
3722	under this chapter and who cannot demonstrate payment of the tax
3723	imposed by this chapter must register with the Department of
3724	Revenue and pay into the State Treasury each month an amount
3725	equal to the cost price of such electricity, natural gas, or
3726	manufactured gas times the rate set forth in paragraph (b),
3727	reduced by the amount of any like tax lawfully imposed on and
3728	paid by the person from whom the electricity, natural gas, or
3729	manufactured gas was purchased or any person who provided
3730	delivery service or transportation service in connection with
3731	the electricity, natural gas, or manufactured gas. For purposes
3732	of this paragraph, the term "cost price" has the meaning
3733	ascribed in s. 212.02(4). The methods of demonstrating proof of
3734	payment and the amount of such reductions in tax shall be made
3735	according to rules of the Department of Revenue.
3736	(g)  Electricity produced by cogeneration or by small power
3737	producers which is transmitted and distributed by a public
3738	utility between two locations of a customer of the utility
3739	pursuant to s. 366.051 is subject to the tax imposed by this
3740	section. The tax shall be applied to the cost price of such
3741	electricity as provided in s. 212.02(4) and shall be paid each
3742	month by the producer of such electricity.
3743	(h)  Electricity produced by cogeneration or by small power
3744	producers during the 12-month period ending June 30 of each year
3745	which is in excess of nontaxable electricity produced during the
3746	12-month period ending June 30, 1990, is subject to the tax
3747	imposed by this section. The tax shall be applied to the cost
3748	price of such electricity as provided in s. 212.02(4) and shall
3749	be paid each month, beginning with the month in which total
3750	production exceeds the production of nontaxable electricity for
3751	the 12-month period ending June 30, 1990. For purposes of this
3752	paragraph, "nontaxable electricity" means electricity produced
3753	by cogeneration or by small power producers which is not subject
3754	to tax under paragraph (g). Taxes paid pursuant to paragraph (g)
3755	may be credited against taxes due under this paragraph.
3756	Electricity generated as part of an industrial manufacturing
3757	process which manufactures products from phosphate rock, raw
3758	wood fiber, paper, citrus, or any agricultural product shall not
3759	be subject to the tax imposed by this paragraph. "Industrial
3760	manufacturing process" means the entire process conducted at the
3761	location where the process takes place.
3762	(i)  Any person other than a cogenerator or small power
3763	producer described in paragraph (h) who produces for his or her
3764	own use electrical energy which is a substitute for electrical
3765	energy produced by an electric utility as defined in s. 366.02
3766	is subject to the tax imposed by this section. The tax shall be
3767	applied to the cost price of such electrical energy as provided
3768	in s. 212.02(4) and shall be paid each month. The provisions of
3769	this paragraph do not apply to any electrical energy produced
3770	and used by an electric utility.
3771	Section 28.  Paragraph (a) of subsection (1) of section
3772	212.031, Florida Statutes, is amended to read:
3773	212.031  Tax on rental or license fee for use of real
3774	property.-
3775	(1)(a)  It is declared to be the legislative intent that
3776	every person is exercising a taxable privilege who engages in
3777	the business of renting, leasing, letting, or granting a license
3778	for the use of any real property unless such property is:
3779	1.  Assessed as agricultural property under s. 193.461.
3780	2.  Used exclusively as dwelling units.
3781	3.  Property subject to tax on parking, docking, or storage
3782	spaces under s. 212.03(6).
3783	4.  Recreational property or the common elements of a
3784	condominium when subject to a lease between the developer or
3785	owner thereof and the condominium association in its own right
3786	or as agent for the owners of individual condominium units or
3787	the owners of individual condominium units. However, only the
3788	lease payments on such property shall be exempt from the tax
3789	imposed by this chapter, and any other use made by the owner or
3790	the condominium association shall be fully taxable under this
3791	chapter.
3792	5.  A public or private street or right-of-way and poles,
3793	conduits, fixtures, and similar improvements located on such
3794	streets or rights-of-way, occupied or used by a utility or
3795	provider of communications services, as defined by s. 202.11,
3796	for utility or communications or television purposes. For
3797	purposes of this subparagraph, the term "utility" means any
3798	person providing utility services as defined in s. 203.012. This
3799	exception also applies to property, wherever located, on which
3800	the following are placed: towers, antennas, cables, accessory
3801	structures, or equipment, not including switching equipment,
3802	used in the provision of mobile communications services as
3803	defined in s. 202.11. For purposes of this chapter, towers used
3804	in the provision of mobile communications services, as defined
3805	in s. 202.11, are considered to be fixtures.
3806	6.  A public street or road which is used for
3807	transportation purposes.
3808	7.  Property used at an airport exclusively for the purpose
3809	of aircraft landing or aircraft taxiing or property used by an
3810	airline for the purpose of loading or unloading passengers or
3811	property onto or from aircraft or for fueling aircraft.
3812	8.a.  Property used at a port authority, as defined in s.
3813	315.02(2), exclusively for the purpose of oceangoing vessels or
3814	tugs docking, or such vessels mooring on property used by a port
3815	authority for the purpose of loading or unloading passengers or
3816	cargo onto or from such a vessel, or property used at a port
3817	authority for fueling such vessels, or to the extent that the
3818	amount paid for the use of any property at the port is based on
3819	the charge for the amount of tonnage actually imported or
3820	exported through the port by a tenant.
3821	b.  The amount charged for the use of any property at the
3822	port in excess of the amount charged for tonnage actually
3823	imported or exported shall remain subject to tax except as
3824	provided in sub-subparagraph a.
3825	9.  Property used as an integral part of the performance of
3826	qualified production services. As used in this subparagraph, the
3827	term "qualified production services" means any activity or
3828	service performed directly in connection with the production of
3829	a qualified motion picture, as defined in s. 212.06(1)(b), and
3830	includes:
3831	a.  Photography, sound and recording, casting, location
3832	managing and scouting, shooting, creation of special and optical
3833	effects, animation, adaptation (language, media, electronic, or
3834	otherwise), technological modifications, computer graphics, set
3835	and stage support (such as electricians, lighting designers and
3836	operators, greensmen, prop managers and assistants, and grips),
3837	wardrobe (design, preparation, and management), hair and makeup
3838	(design, production, and application), performing (such as
3839	acting, dancing, and playing), designing and executing stunts,
3840	coaching, consulting, writing, scoring, composing,
3841	choreographing, script supervising, directing, producing,
3842	transmitting dailies, dubbing, mixing, editing, cutting,
3843	looping, printing, processing, duplicating, storing, and
3844	distributing;
3845	b.  The design, planning, engineering, construction,
3846	alteration, repair, and maintenance of real or personal property
3847	including stages, sets, props, models, paintings, and facilities
3848	principally required for the performance of those services
3849	listed in sub-subparagraph a.; and
3850	c.  Property management services directly related to
3851	property used in connection with the services described in sub-
3852	subparagraphs a. and b.
3853
3854	This exemption will inure to the taxpayer upon presentation of
3855	the certificate of exemption issued to the taxpayer under the
3856	provisions of s. 288.1258.
3857	10.  Leased, subleased, licensed, or rented to a person
3858	providing food and drink concessionaire services within the
3859	premises of a convention hall, exhibition hall, auditorium,
3860	stadium, theater, arena, civic center, performing arts center,
3861	publicly owned recreational facility, or any business operated
3862	under a permit issued pursuant to chapter 550. A person
3863	providing retail concessionaire services involving the sale of
3864	food and drink or other tangible personal property within the
3865	premises of an airport shall be subject to tax on the rental of
3866	real property used for that purpose, but shall not be subject to
3867	the tax on any license to use the property. For purposes of this
3868	subparagraph, the term "sale" shall not include the leasing of
3869	tangible personal property.
3870	11.  Property occupied pursuant to an instrument calling
3871	for payments which the department has declared, in a Technical
3872	Assistance Advisement issued on or before March 15, 1993, to be
3873	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
3874	Administrative Code; provided that this subparagraph shall only
3875	apply to property occupied by the same person before and after
3876	the execution of the subject instrument and only to those
3877	payments made pursuant to such instrument, exclusive of renewals
3878	and extensions thereof occurring after March 15, 1993.
3879	12.  Property used or occupied predominantly for space
3880	flight business purposes. As used in this subparagraph, "space
3881	flight business" means the manufacturing, processing, or
3882	assembly of a space facility, space propulsion system, space
3883	vehicle, satellite, or station of any kind possessing the
3884	capacity for space flight, as defined by s. 212.02(23), or
3885	components thereof, and also means the following activities
3886	supporting space flight: vehicle launch activities, flight
3887	operations, ground control or ground support, and all
3888	administrative activities directly related thereto. Property
3889	shall be deemed to be used or occupied predominantly for space
3890	flight business purposes if more than 50 percent of the
3891	property, or improvements thereon, is used for one or more space
3892	flight business purposes. Possession by a landlord, lessor, or
3893	licensor of a signed written statement from the tenant, lessee,
3894	or licensee claiming the exemption shall relieve the landlord,
3895	lessor, or licensor from the responsibility of collecting the
3896	tax, and the department shall look solely to the tenant, lessee,
3897	or licensee for recovery of such tax if it determines that the
3898	exemption was not applicable.
3899	13.  Rented, leased, subleased, or licensed to a person
3900	providing telecommunications, data systems management, or
3901	Internet services at a publicly or privately owned convention
3902	hall, civic center, or meeting space at a public lodging
3903	establishment as defined in s. 509.013. This subparagraph
3904	applies only to that portion of the rental, lease, or license
3905	payment that is based upon a percentage of sales, revenue
3906	sharing, or royalty payments and not based upon a fixed price.
3907	This subparagraph is intended to be clarifying and remedial in
3908	nature and shall apply retroactively. This subparagraph does not
3909	provide a basis for an assessment of any tax not paid, or create
3910	a right to a refund of any tax paid, pursuant to this section
3911	before July 1, 2010.
3912	Section 29.  Paragraph (b) of subsection (1) of section
3913	212.052, Florida Statutes, is amended to read:
3914	212.052  Research or development costs; exemption.-
3915	(1)  For the purposes of the exemption provided in this
3916	section:
3917	(b)  The term "costs" means cost price as defined in s.
3918	212.02(4).
3919	Section 30.  Paragraph (c) of subsection (2), paragraph (c)
3920	of subsection (3), and paragraphs (c) and (i) of subsection (8)
3921	of section 212.055, Florida Statutes, are amended to read:
3922	212.055  Discretionary sales surtaxes; legislative intent;
3923	authorization and use of proceeds.-It is the legislative intent
3924	that any authorization for imposition of a discretionary sales
3925	surtax shall be published in the Florida Statutes as a
3926	subsection of this section, irrespective of the duration of the
3927	levy. Each enactment shall specify the types of counties
3928	authorized to levy; the rate or rates which may be imposed; the
3929	maximum length of time the surtax may be imposed, if any; the
3930	procedure which must be followed to secure voter approval, if
3931	required; the purpose for which the proceeds may be expended;
3932	and such other requirements as the Legislature may provide.
3933	Taxable transactions and administrative procedures shall be as
3934	provided in s. 212.054.
3935	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-
3936	(c)  Pursuant to s. 212.054(4), the proceeds of the surtax
3937	levied under this subsection shall be distributed to the county
3938	and the municipalities within such county in which the surtax
3939	was collected, according to:
3940	1.  An interlocal agreement between the county governing
3941	authority and the governing bodies of the municipalities
3942	representing a majority of the county's municipal population,
3943	which agreement may include a school district with the consent
3944	of the county governing authority and the governing bodies of
3945	the municipalities representing a majority of the county's
3946	municipal population; or
3947	2.  If there is no interlocal agreement, according to the
3948	formula provided in s. 218.62.
3949
3950	Any change in the distribution formula must take effect on the
3951	first day of any month that begins at least 60 days after
3952	written notification of that change has been made to the
3953	department.
3954	(3)  SMALL COUNTY SURTAX.-
3955	(c)  Pursuant to s. 212.054(4), the proceeds of the surtax
3956	levied under this subsection shall be distributed to the county
3957	and the municipalities within the county in which the surtax was
3958	collected, according to:
3959	1.  An interlocal agreement between the county governing
3960	authority and the governing bodies of the municipalities
3961	representing a majority of the county's municipal population,
3962	which agreement may include a school district with the consent
3963	of the county governing authority and the governing bodies of
3964	the municipalities representing a majority of the county's
3965	municipal population; or
3966	2.  If there is no interlocal agreement, according to the
3967	formula provided in s. 218.62.
3968
3969	Any change in the distribution formula shall take effect on the
3970	first day of any month that begins at least 60 days after
3971	written notification of that change has been made to the
3972	department.
3973	(8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.-
3974	(c)  Pursuant to s. 212.054(4), the proceeds of the
3975	discretionary sales surtax collected under this subsection, less
3976	an administrative fee that may be retained by the Department of
3977	Revenue, shall be distributed by the department to the county.
3978	The county shall distribute the proceeds it receives from the
3979	department to the participating jurisdictions that have entered
3980	into an interlocal agreement with the county under this
3981	subsection. The county may also charge an administrative fee for
3982	receiving and distributing the surtax in the amount of the
3983	actual costs incurred, not to exceed 2 percent of the surtax
3984	collected.
3985	(i)  Surtax collections shall be initiated on January 1 of
3986	the year following a successful referendum in order to coincide
3987	with s. 212.054(5).
3988	Section 31.  Subsection (3) of section 212.13, Florida
3989	Statutes, is amended to read:
3990	212.13  Records required to be kept; power to inspect;
3991	audit procedure.-
3992	(3)  For the purpose of enforcement of this chapter, every
3993	manufacturer and seller of tangible personal property or
3994	services licensed within this state is required to permit the
3995	department to examine his or her books and records at all
3996	reasonable hours, and, upon his or her refusal, the department
3997	may require him or her to permit such examination by resort to
3998	the circuit courts of this state, subject however to the right
3999	of removal of the cause to the judicial circuit wherein such
4000	person's business is located or wherein such person's books and
4001	records are kept, provided further that such person's books and
4002	records are kept within the state. When the dealer has made an
4003	allocation or attribution pursuant to the definition of sales
4004	price in s. 212.02(16), the department may prescribe by rule the
4005	books and records that must be made available during an audit of
4006	the dealer's books and records and examples of methods for
4007	determining the reasonableness thereof. Books and records kept
4008	in the regular course of business include, but are not limited
4009	to, general ledgers, price lists, cost records, customer
4010	billings, billing system reports, tariffs, and other regulatory
4011	filings and rules of regulatory authorities. Such record may be
4012	required to be made available to the department in an electronic
4013	format when so kept by the dealer. The dealer may support the
4014	allocation of charges with books and records kept in the regular
4015	course of business covering the dealer's entire service area,
4016	including territories outside this state. During an audit, the
4017	department may reasonably require production of any additional
4018	books and records found necessary to assist in its
4019	determination.
4020	Section 32.  Subsection (1) of section 212.15, Florida
4021	Statutes, is amended to read:
4022	212.15  Taxes declared state funds; penalties for failure
4023	to remit taxes; due and delinquent dates; judicial review.-
4024	(1)  The taxes imposed by this chapter shall, except as
4025	provided in s. 212.06(5)(a)2.e., become state funds at the
4026	moment of collection and shall for each month be due to the
4027	department on the first day of the succeeding month and be
4028	delinquent on the 21st day of such month. All returns postmarked
4029	after the 20th day of such month are delinquent.
4030	Section 33.  Subsection (3) of section 213.015, Florida
4031	Statutes, is amended to read:
4032	213.015  Taxpayer rights.-There is created a Florida
4033	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
4034	and property of Florida taxpayers are adequately safeguarded and
4035	protected during tax assessment, collection, and enforcement
4036	processes administered under the revenue laws of this state. The
4037	Taxpayer's Bill of Rights compiles, in one document, brief but
4038	comprehensive statements which explain, in simple, nontechnical
4039	terms, the rights and obligations of the Department of Revenue
4040	and taxpayers. Section 192.0105 provides additional rights
4041	afforded to payors of property taxes and assessments. The rights
4042	afforded taxpayers to ensure that their privacy and property are
4043	safeguarded and protected during tax assessment and collection
4044	are available only insofar as they are implemented in other
4045	parts of the Florida Statutes or rules of the Department of
4046	Revenue. The rights so guaranteed Florida taxpayers in the
4047	Florida Statutes and the departmental rules are:
4048	(3)  The right to be represented or advised by counsel or
4049	other qualified representatives at any time in administrative
4050	interactions with the department, the right to procedural
4051	safeguards with respect to recording of interviews during tax
4052	determination or collection processes conducted by the
4053	department, the right to be treated in a professional manner by
4054	department personnel, and the right to have audits, inspections
4055	of records, and interviews conducted at a reasonable time and
4056	place except in criminal and internal investigations (see ss.
4057	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
4058	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
4059	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
4060	Section 34.  Subsection (3) of section 218.245, Florida
4061	Statutes, is amended to read:
4062	218.245  Revenue sharing; apportionment.-
4063	(3)  Revenues attributed to the increase in distribution to
4064	the Revenue Sharing Trust Fund for Municipalities pursuant to s.
4065	212.20(5)(6)(d)5. from 1.0715 percent to 1.3409 percent provided
4066	in chapter 2003-402, Laws of Florida, shall be distributed to
4067	each eligible municipality and any unit of local government that
4068	is consolidated as provided by s. 9, Art. VIII of the State
4069	Constitution of 1885, as preserved by s. 6(e), Art. VIII, 1968
4070	revised constitution, as follows: each eligible local
4071	government's allocation shall be based on the amount it received
4072	from the half-cent sales tax under s. 218.61 in the prior state
4073	fiscal year divided by the total receipts under s. 218.61 in the
4074	prior state fiscal year for all eligible local governments.
4075	However, for the purpose of calculating this distribution, the
4076	amount received from the half-cent sales tax under s. 218.61 in
4077	the prior state fiscal year by a unit of local government which
4078	is consolidated as provided by s. 9, Art. VIII of the State
4079	Constitution of 1885, as amended, and as preserved by s. 6(e),
4080	Art. VIII, of the Constitution as revised in 1968, shall be
4081	reduced by 50 percent for such local government and for the
4082	total receipts. For eligible municipalities that began
4083	participating in the allocation of half-cent sales tax under s.
4084	218.61 in the previous state fiscal year, their annual receipts
4085	shall be calculated by dividing their actual receipts by the
4086	number of months they participated, and the result multiplied by
4087	12.
4088	Section 35.  Subsections (5), (6), and (7) of section
4089	218.65, Florida Statutes, are amended to read:
4090	218.65  Emergency distribution.-
4091	(5)  At the beginning of each fiscal year, the Department
4092	of Revenue shall calculate a base allocation for each eligible
4093	county equal to the difference between the current per capita
4094	limitation times the county's population, minus prior year
4095	ordinary distributions to the county pursuant to ss.
4096	212.20(5)(6)(d)2., 218.61, and 218.62. If moneys deposited into
4097	the Local Government Half-cent Sales Tax Clearing Trust Fund
4098	pursuant to s. 212.20(5)(6)(d)3., excluding moneys appropriated
4099	for supplemental distributions pursuant to subsection (8), for
4100	the current year are less than or equal to the sum of the base
4101	allocations, each eligible county shall receive a share of the
4102	appropriated amount proportional to its base allocation. If the
4103	deposited amount exceeds the sum of the base allocations, each
4104	county shall receive its base allocation, and the excess
4105	appropriated amount, less any amounts distributed under
4106	subsection (6), shall be distributed equally on a per capita
4107	basis among the eligible counties.
4108	(6)  If moneys deposited in the Local Government Half-cent
4109	Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(6)(d)3.
4110	exceed the amount necessary to provide the base allocation to
4111	each eligible county, the moneys in the trust fund may be used
4112	to provide a transitional distribution, as specified in this
4113	subsection, to certain counties whose population has increased.
4114	The transitional distribution shall be made available to each
4115	county that qualified for a distribution under subsection (2) in
4116	the prior year but does not, because of the requirements of
4117	paragraph (2)(a), qualify for a distribution in the current
4118	year. Beginning on July 1 of the year following the year in
4119	which the county no longer qualifies for a distribution under
4120	subsection (2), the county shall receive two-thirds of the
4121	amount received in the prior year, and beginning July 1 of the
4122	second year following the year in which the county no longer
4123	qualifies for a distribution under subsection (2), the county
4124	shall receive one-third of the amount it received in the last
4125	year it qualified for the distribution under subsection (2). If
4126	insufficient moneys are available in the Local Government Half-
4127	cent Sales Tax Clearing Trust Fund to fully provide such a
4128	transitional distribution to each county that meets the
4129	eligibility criteria in this section, each eligible county shall
4130	receive a share of the available moneys proportional to the
4131	amount it would have received had moneys been sufficient to
4132	fully provide such a transitional distribution to each eligible
4133	county.
4134	(7)  There is hereby annually appropriated from the Local
4135	Government Half-cent Sales Tax Clearing Trust Fund the
4136	distribution provided in s. 212.20(5)(6)(d)3. to be used for
4137	emergency and supplemental distributions pursuant to this
4138	section.
4139	Section 36.  Paragraph (q) of subsection (1) of section
4140	288.1045, Florida Statutes, is amended to read:
4141	288.1045  Qualified defense contractor and space flight
4142	business tax refund program.-
4143	(1)  DEFINITIONS.-As used in this section:
4144	(q)  "Space flight business" means the manufacturing,
4145	processing, or assembly of space flight technology products,
4146	space flight facilities, space flight propulsion systems, or
4147	space vehicles, satellites, or stations of any kind possessing
4148	the capability for space flight, as defined by s. 212.02(23), or
4149	components thereof, and includes, in supporting space flight,
4150	vehicle launch activities, flight operations, ground control or
4151	ground support, and all administrative activities directly
4152	related to such activities. The term does not include products
4153	that are designed or manufactured for general commercial
4154	aviation or other uses even if those products may also serve an
4155	incidental use in space flight applications.
4156	Section 37.  Paragraphs (a) and (d) of subsection (3) of
4157	section 288.11621, Florida Statutes, are amended to read:
4158	288.11621  Spring training baseball franchises.-
4159	(3)  USE OF FUNDS.-
4160	(a)  A certified applicant may use funds provided under s.
4161	212.20(5)(6)(d)6.b. only to:
4162	1.  Serve the public purpose of acquiring, constructing,
4163	reconstructing, or renovating a facility for a spring training
4164	franchise.
4165	2.  Pay or pledge for the payment of debt service on, or to
4166	fund debt service reserve funds, arbitrage rebate obligations,
4167	or other amounts payable with respect thereto, bonds issued for
4168	the acquisition, construction, reconstruction, or renovation of
4169	such facility, or for the reimbursement of such costs or the
4170	refinancing of bonds issued for such purposes.
4171	3.  Assist in the relocation of a spring training franchise
4172	from one unit of local government to another only if the
4173	governing board of the current host local government by a
4174	majority vote agrees to relocation.
4175	(d)1.  All certified applicants must place unexpended state
4176	funds received pursuant to s. 212.20(5)(6)(d)6.b. in a trust
4177	fund or separate account for use only as authorized in this
4178	section.
4179	2.  A certified applicant may request that the Department
4180	of Revenue suspend further distributions of state funds made
4181	available under s. 212.20(5)(6)(d)6.b. for 12 months after
4182	expiration of an existing agreement with a spring training
4183	franchise to provide the certified applicant with an opportunity
4184	to enter into a new agreement with a spring training franchise,
4185	at which time the distributions shall resume.
4186	3.  The expenditure of state funds distributed to an
4187	applicant certified before July 1, 2010, must begin within 48
4188	months after the initial receipt of the state funds. In
4189	addition, the construction of, or capital improvements to, a
4190	spring training facility must be completed within 24 months
4191	after the project's commencement.
4192	Section 38.  Subsection (6) of section 288.1169, Florida
4193	Statutes, is amended to read:
4194	288.1169  International Game Fish Association World Center
4195	facility.-
4196	(6)  The department must recertify every 10 years that the
4197	facility is open, that the International Game Fish Association
4198	World Center continues to be the only international
4199	administrative headquarters, fishing museum, and Hall of Fame in
4200	the United States recognized by the International Game Fish
4201	Association, and that the project is meeting the minimum
4202	projections for attendance or sales tax revenues as required at
4203	the time of original certification. If the facility is not
4204	recertified during this 10-year review as meeting the minimum
4205	projections, then funding shall be abated until certification
4206	criteria are met. If the project fails to generate $1 million of
4207	annual revenues pursuant to paragraph (2)(e), the distribution
4208	of revenues pursuant to s. 212.20(5)(6)(d)6.d. shall be reduced
4209	to an amount equal to $83,333 multiplied by a fraction, the
4210	numerator of which is the actual revenues generated and the
4211	denominator of which is $1 million. Such reduction remains in
4212	effect until revenues generated by the project in a 12-month
4213	period equal or exceed $1 million.
4214	Section 39.  Subsection (8) of section 551.102, Florida
4215	Statutes, is amended to read:
4216	551.102  Definitions.-As used in this chapter, the term:
4217	(8)  "Slot machine" means any mechanical or electrical
4218	contrivance, terminal that may or may not be capable of
4219	downloading slot games from a central server system, machine, or
4220	other device that, upon insertion of a coin, bill, ticket,
4221	token, or similar object or upon payment of any consideration
4222	whatsoever, including the use of any electronic payment system
4223	except a credit card or debit card, is available to play or
4224	operate, the play or operation of which, whether by reason of
4225	skill or application of the element of chance or both, may
4226	deliver or entitle the person or persons playing or operating
4227	the contrivance, terminal, machine, or other device to receive
4228	cash, billets, tickets, tokens, or electronic credits to be
4229	exchanged for cash or to receive merchandise or anything of
4230	value whatsoever, whether the payoff is made automatically from
4231	the machine or manually. The term includes associated equipment
4232	necessary to conduct the operation of the contrivance, terminal,
4233	machine, or other device. Slot machines may use spinning reels,
4234	video displays, or both. A slot machine is not a "coin-operated
4235	amusement machine" as defined in s. 212.02(24) or an amusement
4236	game or machine as described in s. 849.161, and slot machines
4237	are not subject to the tax imposed by s. 212.05(1)(h).
4238	Section 40.  Paragraph (a) of subsection (1) of section
4239	790.0655, Florida Statutes, is amended to read:
4240	790.0655  Purchase and delivery of handguns; mandatory
4241	waiting period; exceptions; penalties.-
4242	(1)(a)  There shall be a mandatory 3-day waiting period,
4243	which shall be 3 days, excluding weekends and legal holidays,
4244	between the purchase and the delivery at retail of any handgun.
4245	"Purchase" means the transfer of money or other valuable
4246	consideration to the retailer. "Handgun" means a firearm capable
4247	of being carried and used by one hand, such as a pistol or
4248	revolver. "Retailer" means and includes every person engaged in
4249	the business of making sales at retail or for distribution, or
4250	use, or consumption, or storage to be used or consumed in this
4251	state, as defined in s. 212.02(13).
4252	Section 41.  Section 212.0596, Florida Statutes, is
4253	repealed.
4254	Section 42.  This act shall take effect January 1, 2013.

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