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HB 497: Small Business Fairness Act

GENERAL BILL by Moskowitz

Small Business Fairness Act; Creates "Small Business Fairness Act"; revises certain tax rates imposed on sales price of communications services; revises definition of term "mail order sale" to specifically include sales of tangible personal property ordered via Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state's power to levy & collect sales & use tax; provides that certain persons who make mail order sales & who have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax if they engage in certain activities; specifies that dealer who does not have physical presence in this state is required to collect & remit sales & use tax; provides an exception; creates rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax; specifies evidentiary proof that may be submitted to rebut presumption.

Effective Date: 7/1/2013
Last Action: 5/3/2013 House - Died in Finance and Tax Subcommittee
Location: In committee/council (FTSC)
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    1/22/2013 House • Filed
    1/30/2013 House • Referred to Finance and Tax Subcommittee; Economic Development and Tourism Subcommittee; Economic Affairs Committee -HJ 58
    3/5/2013 House • Introduced -HJ 58
    5/3/2013 House • Died in Finance and Tax Subcommittee

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  • HB 497, Original Filed Version (Current Bill Version) Posted 1/22/2013 at 11:55 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    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 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 316 (c1) Taxes Detert Compare Last Action: 5/3/2013 S Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)
    Location: Acted on by committee/council, pending report (AFT)

    Citations - Statutes (4)

    Citation Catchline Location in Bill Location In Bill Help
    202.12 Sales of communications services. Page 3 (pdf)
    202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). Page 13 (pdf)
    203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). Page 13 (pdf)
    212.0596 Taxation of mail order sales. Page 6 (pdf)

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