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CS/SB 316: Taxes

GENERAL BILL by Commerce and Tourism ; Detert ; (CO-INTRODUCERS) Margolis ; Sachs

Taxes; Reducing the tax rate applied to the sale of communications services; reducing the tax rate applied to retail sales of direct-to-home satellite services; revising the term “mail order sale” to specifically include sales of tangible personal property ordered through the Internet; providing that certain persons who make mail order sales and who have a nexus with this state are subject to this state’s power to levy and collect the sales and use tax when they engage in certain enumerated activities, etc.

Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2013
Last Action: 5/3/2013 Senate - Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)
Location: Acted on by committee/council, pending report (AFT)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Appropriations Subcommittee on Finance and Tax (AFT)
  3. Appropriations (AP)
  4. Rules (RC)

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  • Bill History

    Date Chamber Action
    1/16/2013 Senate • Filed
    1/18/2013 Senate • Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 27
    1/28/2013 Senate • On Committee agenda-- Commerce and Tourism, 02/05/13, 9:00 am, 110 Senate Office Building
    2/5/2013 Senate • CS by Commerce and Tourism; YEAS 10 NAYS 1 -SJ 113
    2/7/2013 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    2/12/2013 Senate • Now in Appropriations Subcommittee on Finance and Tax -SJ 113
    3/5/2013 Senate • Introduced -SJ 27
    • CS by Commerce and Tourism read 1st time -SJ 108
    4/8/2013 Senate • On Committee agenda-- Appropriations Subcommittee on Finance and Tax, 04/11/13, 10:30 am, 37 Senate Office Building
    4/11/2013 Senate • Subcommittee Recommendation: CS/CS by Appropriations Subcommittee on Finance and Tax; YEAS 10 NAYS 1 -SJ 434
    4/15/2013 Senate • Now in Appropriations -SJ 434
    5/3/2013 Senate • Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)

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  • CS/SB 316, Committee Substitute 1 (Current Bill Version) Posted 2/7/2013 at 2:54 PM

    Bill Text:   Web Page PDF
    Analyses:   Appropriations Subcommittee on Finance and Tax (Pre-Meeting) 4/9/2013 (pdf)
    Appropriations Subcommittee on Finance and Tax (Post-Meeting) 4/15/2013 (pdf)

    Related Bills (7)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 391 (c1) Exemptions from Tax on Sales, Use, & Other Transactions Magar Compare Last Action: 5/3/2013 H Died on Calendar, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)
    Location: On 2nd Reading Calendar
    H 497 Small Business Fairness Act Moskowitz Compare Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee
    Location: In committee/council (FTSC)
    H 505 Streamlined Sales and Use Tax Agreement Rehwinkel Vasilinda Compare Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee
    Location: In committee/council (FTSC)
    H 7007 (er) Economic Development Economic Development and Tourism Subcommittee Compare Last Action: 5/17/2013 Chapter No. 2013-39, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
    Location: Became Law
    H 7097 Tax On Sales, Use, & Other Transactions Finance and Tax Subcommittee Compare Last Action: 5/3/2013 H Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
    Location: In committee/council (APC)
    S 88 Mail Order Sales Margolis Compare Last Action: 5/3/2013 S Died in Commerce and Tourism
    Location: In committee/council (CM)
    S 518 (c1) Economic Business Incentives Hukill Compare Last Action: 5/3/2013 S Died on Calendar, companion bill(s) passed, see HB 4013 (Ch. 2013-96), CS/CS/HB 7007 (Ch. 2013-39), CS/SB 406 (Ch. 2013-42)
    Location: On 2nd Reading Calendar

    Proposed Committee Substitutes (1)

    PCS and Amendments Sponsor Filed Last Committee Action Format
    277232 - Proposed Committee Substitute Appropriations 4/15/2013
    1:22 PM

    Web Page
    PDF

    Committee Amendments (5)

    Amendment Sponsor Filed Last Committee Action Format
    126132 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:
    Appropriations Subcommittee on Finance and Tax
    (Margolis)
    4/10/2013
    8:37 AM
    Replaced by Committee Substitute
    4/11/2013
    Web Page
    PDF
    hierarchy 683512 - Amendment to Amendment (126132)
    Delete line 130 and insert:
    Appropriations Subcommittee on Finance and Tax
    (Brandes)
    4/10/2013
    6:54 PM
    Favorable
    4/11/2013
    Web Page
    PDF
    hierarchy 172076 - Amendment to Amendment (126132)
    Delete line 167 and insert:
    Appropriations Subcommittee on Finance and Tax
    (Brandes)
    4/10/2013
    7:10 PM
    Withdrawn
    4/11/2013
    Web Page
    PDF
    hierarchy 188326 - Amendment to Amendment (126132)
    Delete line 167 and insert:
    Appropriations Subcommittee on Finance and Tax
    (Brandes)
    4/10/2013
    7:19 PM
    Withdrawn
    4/11/2013
    Web Page
    PDF
    hierarchy 780744 - Amendment to Amendment (126132)
    Delete lines 303 - 313 and insert:
    Appropriations Subcommittee on Finance and Tax
    (Brandes)
    4/10/2013
    7:29 PM
    Withdrawn
    4/11/2013
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    4/11/2013 10:30 AM Appropriations Subcommittee on Finance and Tax 10 Yeas - 1 Nays

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    202.12 Sales of communications services. Page 2 (pdf)
    202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). Page 4 (pdf)
    203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). Page 4 (pdf)
    212.0596 Taxation of mail order sales. Page 4 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 10 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 14 (pdf)

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  • SB 316, Original Filed Version Posted 1/16/2013 at 8:15 AM

    Bill Text:   Web Page PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 2/4/2013 (pdf)
    Commerce and Tourism (Post-Meeting) 2/7/2013 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 497 Small Business Fairness Act Moskowitz Compare Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee
    Location: In committee/council (FTSC)
    S 88 Mail Order Sales Margolis Compare Last Action: 5/3/2013 S Died in Commerce and Tourism
    Location: In committee/council (CM)

    Committee Amendments (3)

    Amendment Sponsor Filed Last Committee Action Format
    862170 - Amendment
    Delete lines 91 - 128 and insert:
    Commerce and Tourism
    (Detert)
    2/4/2013
    9:18 AM
    Replaced by Committee Substitute
    2/7/2013
    Web Page
    PDF
    444784 - Amendment
    Between lines 300 and 301 insert:
    Commerce and Tourism
    (Detert)
    2/4/2013
    9:19 AM
    Replaced by Substitute Amendment
    2/7/2013
    Web Page
    PDF
    hierarchy 405190 - Substitute Amendment (444784)
    Delete line 301 and insert:
    Commerce and Tourism
    (Detert)
    2/5/2013
    7:34 AM
    (Late Filed)
    Replaced by Committee Substitute
    2/7/2013
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/5/2013 9:00 AM Commerce and Tourism 10 Yeas - 1 Nays

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    212.0596 Taxation of mail order sales. Page 1 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 7 (pdf)

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