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.
    9  Be It Enacted by the Legislature of the State of Florida:
   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.