Florida Senate - 2017 SB 524 By Senator Steube 23-00149-17 2017524__ 1 A bill to be entitled 2 An act relating to the sales and use tax on 3 investigation and detective services; amending ss. 4 212.05, 790.06, and 790.062, F.S.; providing that 5 fingerprint services required for a license to carry a 6 concealed weapon or firearm are not subject to the 7 tax; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (i) of subsection (1) of section 12 212.05, Florida Statutes, is amended to read: 13 212.05 Sales, storage, use tax.—It is hereby declared to be 14 the legislative intent that every person is exercising a taxable 15 privilege who engages in the business of selling tangible 16 personal property at retail in this state, including the 17 business of making mail order sales, or who rents or furnishes 18 any of the things or services taxable under this chapter, or who 19 stores for use or consumption in this state any item or article 20 of tangible personal property as defined herein and who leases 21 or rents such property within the state. 22 (1) For the exercise of such privilege, a tax is levied on 23 each taxable transaction or incident, which tax is due and 24 payable as follows: 25 (i)1. At the rate of 6 percent on charges for all: 26 a. Detective, burglar protection, and other protection 27 services (NAICS National Numbers 561611, 561612, 561613, and 28 561621). Fingerprint services required under s. 790.06 or s. 29 790.062 are not subject to the tax. Any law enforcement officer, 30 as defined in s. 943.10, who is performing approved duties as 31 determined by his or her local law enforcement agency in his or 32 her capacity as a law enforcement officer, and who is subject to 33 the direct and immediate command of his or her law enforcement 34 agency, and in the law enforcement officer’s uniform as 35 authorized by his or her law enforcement agency, is performing 36 law enforcement and public safety services and is not performing 37 detective, burglar protection, or other protective services, if 38 the law enforcement officer is performing his or her approved 39 duties in a geographical area in which the law enforcement 40 officer has arrest jurisdiction. Such law enforcement and public 41 safety services are not subject to tax irrespective of whether 42 the duty is characterized as “extra duty,” “off-duty,” or 43 “secondary employment,” and irrespective of whether the officer 44 is paid directly or through the officer’s agency by an outside 45 source. The term “law enforcement officer” includes full-time or 46 part-time law enforcement officers, and any auxiliary law 47 enforcement officer, when such auxiliary law enforcement officer 48 is working under the direct supervision of a full-time or part 49 time law enforcement officer. 50 b. Nonresidential cleaning, excluding cleaning of the 51 interiors of transportation equipment, and nonresidential 52 building pest control services (NAICS National Numbers 561710 53 and 561720). 54 2. As used in this paragraph, “NAICS” means those 55 classifications contained in the North American Industry 56 Classification System, as published in 2007 by the Office of 57 Management and Budget, Executive Office of the President. 58 3. Charges for detective, burglar protection, and other 59 protection security services performed in this state but used 60 outside this state are exempt from taxation. Charges for 61 detective, burglar protection, and other protection security 62 services performed outside this state and used in this state are 63 subject to tax. 64 4. If a transaction involves both the sale or use of a 65 service taxable under this paragraph and the sale or use of a 66 service or any other item not taxable under this chapter, the 67 consideration paid must be separately identified and stated with 68 respect to the taxable and exempt portions of the transaction or 69 the entire transaction shall be presumed taxable. The burden 70 shall be on the seller of the service or the purchaser of the 71 service, whichever applicable, to overcome this presumption by 72 providing documentary evidence as to which portion of the 73 transaction is exempt from tax. The department is authorized to 74 adjust the amount of consideration identified as the taxable and 75 exempt portions of the transaction; however, a determination 76 that the taxable and exempt portions are inaccurately stated and 77 that the adjustment is applicable must be supported by 78 substantial competent evidence. 79 5. Each seller of services subject to sales tax pursuant to 80 this paragraph shall maintain a monthly log showing each 81 transaction for which sales tax was not collected because the 82 services meet the requirements of subparagraph 3. for out-of 83 state use. The log must identify the purchaser’s name, location 84 and mailing address, and federal employer identification number, 85 if a business, or the social security number, if an individual, 86 the service sold, the price of the service, the date of sale, 87 the reason for the exemption, and the sales invoice number. The 88 monthly log shall be maintained pursuant to the same 89 requirements and subject to the same penalties imposed for the 90 keeping of similar records pursuant to this chapter. 91 Section 2. Paragraph (c) of subsection (5) of section 92 790.06, Florida Statutes, is amended to read: 93 790.06 License to carry concealed weapon or firearm.— 94 (5) The applicant shall submit to the Department of 95 Agriculture and Consumer Services or an approved tax collector 96 pursuant to s. 790.0625: 97 (c) A full set of fingerprints of the applicant 98 administered by a law enforcement agency or the Division of 99 Licensing of the Department of Agriculture and Consumer Services 100 or an approved tax collector pursuant to s. 790.0625 together 101 with any personal identifying information required by federal 102 law to process fingerprints. Charges for fingerprint services 103 under this paragraph are not subject to the sales tax on 104 fingerprint services imposed in s. 212.05(1)(i). 105 Section 3. Subsection (2) of section 790.062, Florida 106 Statutes, is amended to read: 107 790.062 Members and veterans of United States Armed Forces; 108 exceptions from licensure provisions.— 109 (2) The Department of Agriculture and Consumer Services 110 shall accept fingerprints of an applicant under this section 111 administered by any law enforcement agency, military provost, or 112 other military unit charged with law enforcement duties or as 113 otherwise provided for in s. 790.06(5)(c). Charges for 114 fingerprint services under this subsection are not subject to 115 the sales tax on fingerprint services imposed in s. 116 212.05(1)(i). 117 Section 4. This act shall take effect July 1, 2017.