Florida Senate - 2019                        COMMITTEE AMENDMENT
       Bill No. SB 1112
       
       
       
       
       
       
                                Ì762414ÆÎ762414                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Finance and Tax (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective January 1, 2020, paragraph (c) of
    6  subsection (11) of section 192.001, Florida Statutes, is amended
    7  to read:
    8         192.001 Definitions.—All definitions set out in chapters 1
    9  and 200 that are applicable to this chapter are included herein.
   10  In addition, the following definitions shall apply in the
   11  imposition of ad valorem taxes:
   12         (11) “Personal property,” for the purposes of ad valorem
   13  taxation, shall be divided into four categories as follows:
   14         (c)1. “Inventory” means only those chattels consisting of
   15  items commonly referred to as goods, wares, and merchandise (as
   16  well as inventory) which are held for sale or lease to customers
   17  in the ordinary course of business. Supplies and raw materials
   18  shall be considered to be inventory only to the extent that they
   19  are acquired for sale or lease to customers in the ordinary
   20  course of business or will physically become a part of
   21  merchandise intended for sale or lease to customers in the
   22  ordinary course of business. Partially finished products which
   23  when completed will be held for sale or lease to customers in
   24  the ordinary course of business shall be deemed items of
   25  inventory. All livestock shall be considered inventory. Items of
   26  inventory held for lease to customers in the ordinary course of
   27  business, rather than for sale, shall be deemed inventory only
   28  prior to the initial lease of such items. For the purposes of
   29  this section, fuels used in the production of electricity shall
   30  be considered inventory.
   31         2. “Inventory” also means construction and agricultural
   32  equipment weighing 1,000 pounds or more that is returned to a
   33  dealership under a rent-to-purchase option and held for sale to
   34  customers in the ordinary course of business. This subparagraph
   35  may not be considered in determining whether property that is
   36  not construction and agricultural equipment weighing 1,000
   37  pounds or more that is returned under a rent-to-purchase option
   38  is inventory under subparagraph 1.
   39         3.Notwithstanding any provision in this subsection to the
   40  contrary, the term “inventory,” for all levies other than school
   41  district levies, also means construction equipment owned by a
   42  heavy equipment rental dealer for sale or short-term rental in
   43  the normal course of business on the annual assessment date. For
   44  the purposes of this chapter and chapter 196, the term “heavy
   45  equipment rental dealer” means a person or entity principally
   46  engaged in the business of the short-term rental and sale of
   47  equipment described under 532412 of the North American Industry
   48  Classification System, including attachments for the equipment
   49  or other ancillary equipment. As used in this subparagraph, the
   50  term “short-term rental” means the rental of a dealer’s heavy
   51  equipment rental property for a period of less than 365 days,
   52  under an open-ended contract, or under a contract with unlimited
   53  terms. The prior short-term rental of any construction or
   54  industrial equipment does not disqualify such property from
   55  qualifying as inventory under this paragraph following the term
   56  of such rental. This section may not be construed to consider as
   57  inventory heavy equipment rented with an operator.
   58         Section 2. Effective January 1, 2020, paragraphs (a) and
   59  (c) of subsection (2) of section 196.1978, Florida Statutes, are
   60  amended to read:
   61         196.1978 Affordable housing property exemption.—
   62         (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
   63  a multifamily project that meets the requirements of this
   64  paragraph is considered property used for a charitable purpose
   65  and shall receive a 100 50 percent discount from the amount of
   66  ad valorem tax otherwise owed beginning with the January 1
   67  assessment after the 15th completed year of the term of the
   68  recorded agreement on those portions of the affordable housing
   69  property that provide housing to natural persons or families
   70  meeting the extremely-low-income, very-low-income, or low-income
   71  limits specified in s. 420.0004. The multifamily project must:
   72         1. Contain more than 70 units that are used to provide
   73  affordable housing to natural persons or families meeting the
   74  extremely-low-income, very-low-income, or low-income limits
   75  specified in s. 420.0004; and
   76         2. Be subject to an agreement with the Florida Housing
   77  Finance Corporation recorded in the official records of the
   78  county in which the property is located to provide affordable
   79  housing to natural persons or families meeting the extremely
   80  low-income, very-low-income, or low-income limits specified in
   81  s. 420.0004.
   82  
   83  This discount terminates if the property no longer serves
   84  extremely-low-income, very-low-income, or low-income persons
   85  pursuant to the recorded agreement.
   86         (c) The property appraiser shall apply the discount by
   87  reducing the taxable value on those portions of the affordable
   88  housing property that provide housing to natural persons or
   89  families meeting the extremely-low-income, very-low-income, or
   90  low-income limits specified in s. 420.0004 before certifying the
   91  tax roll to the tax collector.
   92         1. The property appraiser shall first ascertain all other
   93  applicable exemptions, including exemptions provided pursuant to
   94  local option, and deduct all other exemptions from the assessed
   95  value.
   96         2. One hundred Fifty percent of the remaining value shall
   97  be subtracted to yield the discounted taxable value.
   98         3. The resulting taxable value shall be included in the
   99  certification for use by taxing authorities in setting millage.
  100         4. The property appraiser shall place the discounted amount
  101  on the tax roll when it is extended.
  102         Section 3. Effective October 1, 2019, paragraph (e) of
  103  subsection (14) of section 212.02, Florida Statutes, is amended,
  104  and paragraph (f) is added to that subsection, to read:
  105         212.02 Definitions.—The following terms and phrases when
  106  used in this chapter have the meanings ascribed to them in this
  107  section, except where the context clearly indicates a different
  108  meaning:
  109         (14)
  110         (e) The term “retail sale” includes a remote mail order
  111  sale, as defined in s. 212.0596(1).
  112         (f)The term “retail sale” includes a sale facilitated
  113  through a marketplace as defined in s. 212.05965(1).
  114         Section 4. Effective January 1, 2020, paragraphs (c) and
  115  (d) of subsection (1) of section 212.031, Florida Statutes, are
  116  amended to read:
  117         212.031 Tax on rental or license fee for use of real
  118  property.—
  119         (1)
  120         (c) For the exercise of such privilege, a tax is levied at
  121  the rate of 3.5 5.7 percent of and on the total rent or license
  122  fee charged for such real property by the person charging or
  123  collecting the rental or license fee. The total rent or license
  124  fee charged for such real property shall include payments for
  125  the granting of a privilege to use or occupy real property for
  126  any purpose and shall include base rent, percentage rents, or
  127  similar charges. Such charges shall be included in the total
  128  rent or license fee subject to tax under this section whether or
  129  not they can be attributed to the ability of the lessor’s or
  130  licensor’s property as used or operated to attract customers.
  131  Payments for intrinsically valuable personal property such as
  132  franchises, trademarks, service marks, logos, or patents are not
  133  subject to tax under this section. In the case of a contractual
  134  arrangement that provides for both payments taxable as total
  135  rent or license fee and payments not subject to tax, the tax
  136  shall be based on a reasonable allocation of such payments and
  137  shall not apply to that portion which is for the nontaxable
  138  payments.
  139         (d) When the rental or license fee of any such real
  140  property is paid by way of property, goods, wares, merchandise,
  141  services, or other thing of value, the tax shall be at the rate
  142  of 3.5 5.7 percent of the value of the property, goods, wares,
  143  merchandise, services, or other thing of value.
  144         Section 5. Effective October 1, 2019, section 212.05,
  145  Florida Statutes, is amended to read:
  146         212.05 Sales, storage, use tax.—It is hereby declared to be
  147  the legislative intent that every person is exercising a taxable
  148  privilege who engages in the business of selling tangible
  149  personal property at retail in this state, including the
  150  business of making remote mail order sales;, or who rents or
  151  furnishes any of the things or services taxable under this
  152  chapter;, or who stores for use or consumption in this state any
  153  item or article of tangible personal property as defined herein
  154  and who leases or rents such property within the state.
  155         (1) For the exercise of such privilege, a tax is levied on
  156  each taxable transaction or incident, which tax is due and
  157  payable as follows:
  158         (a)1.a. At the rate of 6 percent of the sales price of each
  159  item or article of tangible personal property when sold at
  160  retail in this state, computed on each taxable sale for the
  161  purpose of remitting the amount of tax due the state, and
  162  including each and every retail sale.
  163         b. Each occasional or isolated sale of an aircraft, boat,
  164  mobile home, or motor vehicle of a class or type which is
  165  required to be registered, licensed, titled, or documented in
  166  this state or by the United States Government shall be subject
  167  to tax at the rate provided in this paragraph. The department
  168  shall by rule adopt any nationally recognized publication for
  169  valuation of used motor vehicles as the reference price list for
  170  any used motor vehicle which is required to be licensed pursuant
  171  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
  172  party to an occasional or isolated sale of such a vehicle
  173  reports to the tax collector a sales price which is less than 80
  174  percent of the average loan price for the specified model and
  175  year of such vehicle as listed in the most recent reference
  176  price list, the tax levied under this paragraph shall be
  177  computed by the department on such average loan price unless the
  178  parties to the sale have provided to the tax collector an
  179  affidavit signed by each party, or other substantial proof,
  180  stating the actual sales price. Any party to such sale who
  181  reports a sales price less than the actual sales price is guilty
  182  of a misdemeanor of the first degree, punishable as provided in
  183  s. 775.082 or s. 775.083. The department shall collect or
  184  attempt to collect from such party any delinquent sales taxes.
  185  In addition, such party shall pay any tax due and any penalty
  186  and interest assessed plus a penalty equal to twice the amount
  187  of the additional tax owed. Notwithstanding any other provision
  188  of law, the Department of Revenue may waive or compromise any
  189  penalty imposed pursuant to this subparagraph.
  190         2. This paragraph does not apply to the sale of a boat or
  191  aircraft by or through a registered dealer under this chapter to
  192  a purchaser who, at the time of taking delivery, is a
  193  nonresident of this state, does not make his or her permanent
  194  place of abode in this state, and is not engaged in carrying on
  195  in this state any employment, trade, business, or profession in
  196  which the boat or aircraft will be used in this state, or is a
  197  corporation none of the officers or directors of which is a
  198  resident of, or makes his or her permanent place of abode in,
  199  this state, or is a noncorporate entity that has no individual
  200  vested with authority to participate in the management,
  201  direction, or control of the entity’s affairs who is a resident
  202  of, or makes his or her permanent abode in, this state. For
  203  purposes of this exemption, either a registered dealer acting on
  204  his or her own behalf as seller, a registered dealer acting as
  205  broker on behalf of a seller, or a registered dealer acting as
  206  broker on behalf of the purchaser may be deemed to be the
  207  selling dealer. This exemption shall not be allowed unless:
  208         a. The purchaser removes a qualifying boat, as described in
  209  sub-subparagraph f., from the state within 90 days after the
  210  date of purchase or extension, or the purchaser removes a
  211  nonqualifying boat or an aircraft from this state within 10 days
  212  after the date of purchase or, when the boat or aircraft is
  213  repaired or altered, within 20 days after completion of the
  214  repairs or alterations; or if the aircraft will be registered in
  215  a foreign jurisdiction and:
  216         (I) Application for the aircraft’s registration is properly
  217  filed with a civil airworthiness authority of a foreign
  218  jurisdiction within 10 days after the date of purchase;
  219         (II) The purchaser removes the aircraft from the state to a
  220  foreign jurisdiction within 10 days after the date the aircraft
  221  is registered by the applicable foreign airworthiness authority;
  222  and
  223         (III) The aircraft is operated in the state solely to
  224  remove it from the state to a foreign jurisdiction.
  225  
  226  For purposes of this sub-subparagraph, the term “foreign
  227  jurisdiction” means any jurisdiction outside of the United
  228  States or any of its territories;
  229         b. The purchaser, within 30 days from the date of
  230  departure, provides the department with written proof that the
  231  purchaser licensed, registered, titled, or documented the boat
  232  or aircraft outside the state. If such written proof is
  233  unavailable, within 30 days the purchaser shall provide proof
  234  that the purchaser applied for such license, title,
  235  registration, or documentation. The purchaser shall forward to
  236  the department proof of title, license, registration, or
  237  documentation upon receipt;
  238         c. The purchaser, within 10 days of removing the boat or
  239  aircraft from Florida, furnishes the department with proof of
  240  removal in the form of receipts for fuel, dockage, slippage,
  241  tie-down, or hangaring from outside of Florida. The information
  242  so provided must clearly and specifically identify the boat or
  243  aircraft;
  244         d. The selling dealer, within 5 days of the date of sale,
  245  provides to the department a copy of the sales invoice, closing
  246  statement, bills of sale, and the original affidavit signed by
  247  the purchaser attesting that he or she has read the provisions
  248  of this section;
  249         e. The seller makes a copy of the affidavit a part of his
  250  or her record for as long as required by s. 213.35; and
  251         f. Unless the nonresident purchaser of a boat of 5 net tons
  252  of admeasurement or larger intends to remove the boat from this
  253  state within 10 days after the date of purchase or when the boat
  254  is repaired or altered, within 20 days after completion of the
  255  repairs or alterations, the nonresident purchaser applies to the
  256  selling dealer for a decal which authorizes 90 days after the
  257  date of purchase for removal of the boat. The nonresident
  258  purchaser of a qualifying boat may apply to the selling dealer
  259  within 60 days after the date of purchase for an extension decal
  260  that authorizes the boat to remain in this state for an
  261  additional 90 days, but not more than a total of 180 days,
  262  before the nonresident purchaser is required to pay the tax
  263  imposed by this chapter. The department is authorized to issue
  264  decals in advance to dealers. The number of decals issued in
  265  advance to a dealer shall be consistent with the volume of the
  266  dealer’s past sales of boats which qualify under this sub
  267  subparagraph. The selling dealer or his or her agent shall mark
  268  and affix the decals to qualifying boats in the manner
  269  prescribed by the department, before delivery of the boat.
  270         (I) The department is hereby authorized to charge dealers a
  271  fee sufficient to recover the costs of decals issued, except the
  272  extension decal shall cost $425.
  273         (II) The proceeds from the sale of decals will be deposited
  274  into the administrative trust fund.
  275         (III) Decals shall display information to identify the boat
  276  as a qualifying boat under this sub-subparagraph, including, but
  277  not limited to, the decal’s date of expiration.
  278         (IV) The department is authorized to require dealers who
  279  purchase decals to file reports with the department and may
  280  prescribe all necessary records by rule. All such records are
  281  subject to inspection by the department.
  282         (V) Any dealer or his or her agent who issues a decal
  283  falsely, fails to affix a decal, mismarks the expiration date of
  284  a decal, or fails to properly account for decals will be
  285  considered prima facie to have committed a fraudulent act to
  286  evade the tax and will be liable for payment of the tax plus a
  287  mandatory penalty of 200 percent of the tax, and shall be liable
  288  for fine and punishment as provided by law for a conviction of a
  289  misdemeanor of the first degree, as provided in s. 775.082 or s.
  290  775.083.
  291         (VI) Any nonresident purchaser of a boat who removes a
  292  decal before permanently removing the boat from the state, or
  293  defaces, changes, modifies, or alters a decal in a manner
  294  affecting its expiration date before its expiration, or who
  295  causes or allows the same to be done by another, will be
  296  considered prima facie to have committed a fraudulent act to
  297  evade the tax and will be liable for payment of the tax plus a
  298  mandatory penalty of 200 percent of the tax, and shall be liable
  299  for fine and punishment as provided by law for a conviction of a
  300  misdemeanor of the first degree, as provided in s. 775.082 or s.
  301  775.083.
  302         (VII) The department is authorized to adopt rules necessary
  303  to administer and enforce this subparagraph and to publish the
  304  necessary forms and instructions.
  305         (VIII) The department is hereby authorized to adopt
  306  emergency rules pursuant to s. 120.54(4) to administer and
  307  enforce the provisions of this subparagraph.
  308  
  309  If the purchaser fails to remove the qualifying boat from this
  310  state within the maximum 180 days after purchase or a
  311  nonqualifying boat or an aircraft from this state within 10 days
  312  after purchase or, when the boat or aircraft is repaired or
  313  altered, within 20 days after completion of such repairs or
  314  alterations, or permits the boat or aircraft to return to this
  315  state within 6 months from the date of departure, except as
  316  provided in s. 212.08(7)(fff), or if the purchaser fails to
  317  furnish the department with any of the documentation required by
  318  this subparagraph within the prescribed time period, the
  319  purchaser shall be liable for use tax on the cost price of the
  320  boat or aircraft and, in addition thereto, payment of a penalty
  321  to the Department of Revenue equal to the tax payable. This
  322  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  323  The maximum 180-day period following the sale of a qualifying
  324  boat tax-exempt to a nonresident may not be tolled for any
  325  reason.
  326         (b) At the rate of 6 percent of the cost price of each item
  327  or article of tangible personal property when the same is not
  328  sold but is used, consumed, distributed, or stored for use or
  329  consumption in this state; however, for tangible property
  330  originally purchased exempt from tax for use exclusively for
  331  lease and which is converted to the owner’s own use, tax may be
  332  paid on the fair market value of the property at the time of
  333  conversion. If the fair market value of the property cannot be
  334  determined, use tax at the time of conversion shall be based on
  335  the owner’s acquisition cost. Under no circumstances may the
  336  aggregate amount of sales tax from leasing the property and use
  337  tax due at the time of conversion be less than the total sales
  338  tax that would have been due on the original acquisition cost
  339  paid by the owner.
  340         (c) At the rate of 6 percent of the gross proceeds derived
  341  from the lease or rental of tangible personal property, as
  342  defined herein; however, the following special provisions apply
  343  to the lease or rental of motor vehicles:
  344         1. When a motor vehicle is leased or rented for a period of
  345  less than 12 months:
  346         a. If the motor vehicle is rented in Florida, the entire
  347  amount of such rental is taxable, even if the vehicle is dropped
  348  off in another state.
  349         b. If the motor vehicle is rented in another state and
  350  dropped off in Florida, the rental is exempt from Florida tax.
  351         2. Except as provided in subparagraph 3., for the lease or
  352  rental of a motor vehicle for a period of not less than 12
  353  months, sales tax is due on the lease or rental payments if the
  354  vehicle is registered in this state; provided, however, that no
  355  tax shall be due if the taxpayer documents use of the motor
  356  vehicle outside this state and tax is being paid on the lease or
  357  rental payments in another state.
  358         3. The tax imposed by this chapter does not apply to the
  359  lease or rental of a commercial motor vehicle as defined in s.
  360  316.003(13)(a) to one lessee or rentee for a period of not less
  361  than 12 months when tax was paid on the purchase price of such
  362  vehicle by the lessor. To the extent tax was paid with respect
  363  to the purchase of such vehicle in another state, territory of
  364  the United States, or the District of Columbia, the Florida tax
  365  payable shall be reduced in accordance with the provisions of s.
  366  212.06(7). This subparagraph shall only be available when the
  367  lease or rental of such property is an established business or
  368  part of an established business or the same is incidental or
  369  germane to such business.
  370         (d) At the rate of 6 percent of the lease or rental price
  371  paid by a lessee or rentee, or contracted or agreed to be paid
  372  by a lessee or rentee, to the owner of the tangible personal
  373  property.
  374         (e)1. At the rate of 6 percent on charges for:
  375         a. Prepaid calling arrangements. The tax on charges for
  376  prepaid calling arrangements shall be collected at the time of
  377  sale and remitted by the selling dealer.
  378         (I) “Prepaid calling arrangement” has the same meaning as
  379  provided in s. 202.11.
  380         (II) If the sale or recharge of the prepaid calling
  381  arrangement does not take place at the dealer’s place of
  382  business, it shall be deemed to have taken place at the
  383  customer’s shipping address or, if no item is shipped, at the
  384  customer’s address or the location associated with the
  385  customer’s mobile telephone number.
  386         (III) The sale or recharge of a prepaid calling arrangement
  387  shall be treated as a sale of tangible personal property for
  388  purposes of this chapter, regardless of whether a tangible item
  389  evidencing such arrangement is furnished to the purchaser, and
  390  such sale within this state subjects the selling dealer to the
  391  jurisdiction of this state for purposes of this subsection.
  392         (IV) No additional tax under this chapter or chapter 202 is
  393  due or payable if a purchaser of a prepaid calling arrangement
  394  who has paid tax under this chapter on the sale or recharge of
  395  such arrangement applies one or more units of the prepaid
  396  calling arrangement to obtain communications services as
  397  described in s. 202.11(9)(b)3., other services that are not
  398  communications services, or products.
  399         b. The installation of telecommunication and telegraphic
  400  equipment.
  401         c. Electrical power or energy, except that the tax rate for
  402  charges for electrical power or energy is 4.35 percent. Charges
  403  for electrical power and energy do not include taxes imposed
  404  under ss. 166.231 and 203.01(1)(a)3.
  405         2. Section 212.17(3), regarding credit for tax paid on
  406  charges subsequently found to be worthless, is equally
  407  applicable to any tax paid under this section on charges for
  408  prepaid calling arrangements, telecommunication or telegraph
  409  services, or electric power subsequently found to be
  410  uncollectible. As used in this paragraph, the term “charges”
  411  does not include any excise or similar tax levied by the Federal
  412  Government, a political subdivision of this state, or a
  413  municipality upon the purchase, sale, or recharge of prepaid
  414  calling arrangements or upon the purchase or sale of
  415  telecommunication, television system program, or telegraph
  416  service or electric power, which tax is collected by the seller
  417  from the purchaser.
  418         (f) At the rate of 6 percent on the sale, rental, use,
  419  consumption, or storage for use in this state of machines and
  420  equipment, and parts and accessories therefor, used in
  421  manufacturing, processing, compounding, producing, mining, or
  422  quarrying personal property for sale or to be used in furnishing
  423  communications, transportation, or public utility services.
  424         (g)1. At the rate of 6 percent on the retail price of
  425  newspapers and magazines sold or used in Florida.
  426         2. Notwithstanding other provisions of this chapter,
  427  inserts of printed materials which are distributed with a
  428  newspaper or magazine are a component part of the newspaper or
  429  magazine, and neither the sale nor use of such inserts is
  430  subject to tax when:
  431         a. Printed by a newspaper or magazine publisher or
  432  commercial printer and distributed as a component part of a
  433  newspaper or magazine, which means that the items after being
  434  printed are delivered directly to a newspaper or magazine
  435  publisher by the printer for inclusion in editions of the
  436  distributed newspaper or magazine;
  437         b. Such publications are labeled as part of the designated
  438  newspaper or magazine publication into which they are to be
  439  inserted; and
  440         c. The purchaser of the insert presents a resale
  441  certificate to the vendor stating that the inserts are to be
  442  distributed as a component part of a newspaper or magazine.
  443         (h)1. A tax is imposed at the rate of 4 percent on the
  444  charges for the use of coin-operated amusement machines. The tax
  445  shall be calculated by dividing the gross receipts from such
  446  charges for the applicable reporting period by a divisor,
  447  determined as provided in this subparagraph, to compute gross
  448  taxable sales, and then subtracting gross taxable sales from
  449  gross receipts to arrive at the amount of tax due. For counties
  450  that do not impose a discretionary sales surtax, the divisor is
  451  equal to 1.04; for counties that impose a 0.5 percent
  452  discretionary sales surtax, the divisor is equal to 1.045; for
  453  counties that impose a 1 percent discretionary sales surtax, the
  454  divisor is equal to 1.050; and for counties that impose a 2
  455  percent sales surtax, the divisor is equal to 1.060. If a county
  456  imposes a discretionary sales surtax that is not listed in this
  457  subparagraph, the department shall make the applicable divisor
  458  available in an electronic format or otherwise. Additional
  459  divisors shall bear the same mathematical relationship to the
  460  next higher and next lower divisors as the new surtax rate bears
  461  to the next higher and next lower surtax rates for which
  462  divisors have been established. When a machine is activated by a
  463  slug, token, coupon, or any similar device which has been
  464  purchased, the tax is on the price paid by the user of the
  465  device for such device.
  466         2. As used in this paragraph, the term “operator” means any
  467  person who possesses a coin-operated amusement machine for the
  468  purpose of generating sales through that machine and who is
  469  responsible for removing the receipts from the machine.
  470         a. If the owner of the machine is also the operator of it,
  471  he or she shall be liable for payment of the tax without any
  472  deduction for rent or a license fee paid to a location owner for
  473  the use of any real property on which the machine is located.
  474         b. If the owner or lessee of the machine is also its
  475  operator, he or she shall be liable for payment of the tax on
  476  the purchase or lease of the machine, as well as the tax on
  477  sales generated through the machine.
  478         c. If the proprietor of the business where the machine is
  479  located does not own the machine, he or she shall be deemed to
  480  be the lessee and operator of the machine and is responsible for
  481  the payment of the tax on sales, unless such responsibility is
  482  otherwise provided for in a written agreement between him or her
  483  and the machine owner.
  484         3.a. An operator of a coin-operated amusement machine may
  485  not operate or cause to be operated in this state any such
  486  machine until the operator has registered with the department
  487  and has conspicuously displayed an identifying certificate
  488  issued by the department. The identifying certificate shall be
  489  issued by the department upon application from the operator. The
  490  identifying certificate shall include a unique number, and the
  491  certificate shall be permanently marked with the operator’s
  492  name, the operator’s sales tax number, and the maximum number of
  493  machines to be operated under the certificate. An identifying
  494  certificate shall not be transferred from one operator to
  495  another. The identifying certificate must be conspicuously
  496  displayed on the premises where the coin-operated amusement
  497  machines are being operated.
  498         b. The operator of the machine must obtain an identifying
  499  certificate before the machine is first operated in the state
  500  and by July 1 of each year thereafter. The annual fee for each
  501  certificate shall be based on the number of machines identified
  502  on the application times $30 and is due and payable upon
  503  application for the identifying device. The application shall
  504  contain the operator’s name, sales tax number, business address
  505  where the machines are being operated, and the number of
  506  machines in operation at that place of business by the operator.
  507  No operator may operate more machines than are listed on the
  508  certificate. A new certificate is required if more machines are
  509  being operated at that location than are listed on the
  510  certificate. The fee for the new certificate shall be based on
  511  the number of additional machines identified on the application
  512  form times $30.
  513         c. A penalty of $250 per machine is imposed on the operator
  514  for failing to properly obtain and display the required
  515  identifying certificate. A penalty of $250 is imposed on the
  516  lessee of any machine placed in a place of business without a
  517  proper current identifying certificate. Such penalties shall
  518  apply in addition to all other applicable taxes, interest, and
  519  penalties.
  520         d. Operators of coin-operated amusement machines must
  521  obtain a separate sales and use tax certificate of registration
  522  for each county in which such machines are located. One sales
  523  and use tax certificate of registration is sufficient for all of
  524  the operator’s machines within a single county.
  525         4. The provisions of this paragraph do not apply to coin
  526  operated amusement machines owned and operated by churches or
  527  synagogues.
  528         5. In addition to any other penalties imposed by this
  529  chapter, a person who knowingly and willfully violates any
  530  provision of this paragraph commits a misdemeanor of the second
  531  degree, punishable as provided in s. 775.082 or s. 775.083.
  532         6. The department may adopt rules necessary to administer
  533  the provisions of this paragraph.
  534         (i)1. At the rate of 6 percent on charges for all:
  535         a. Detective, burglar protection, and other protection
  536  services (NAICS National Numbers 561611, 561612, 561613, and
  537  561621). Fingerprint services required under s. 790.06 or s.
  538  790.062 are not subject to the tax. Any law enforcement officer,
  539  as defined in s. 943.10, who is performing approved duties as
  540  determined by his or her local law enforcement agency in his or
  541  her capacity as a law enforcement officer, and who is subject to
  542  the direct and immediate command of his or her law enforcement
  543  agency, and in the law enforcement officer’s uniform as
  544  authorized by his or her law enforcement agency, is performing
  545  law enforcement and public safety services and is not performing
  546  detective, burglar protection, or other protective services, if
  547  the law enforcement officer is performing his or her approved
  548  duties in a geographical area in which the law enforcement
  549  officer has arrest jurisdiction. Such law enforcement and public
  550  safety services are not subject to tax irrespective of whether
  551  the duty is characterized as “extra duty,” “off-duty,” or
  552  “secondary employment,” and irrespective of whether the officer
  553  is paid directly or through the officer’s agency by an outside
  554  source. The term “law enforcement officer” includes full-time or
  555  part-time law enforcement officers, and any auxiliary law
  556  enforcement officer, when such auxiliary law enforcement officer
  557  is working under the direct supervision of a full-time or part
  558  time law enforcement officer.
  559         b. Nonresidential cleaning, excluding cleaning of the
  560  interiors of transportation equipment, and nonresidential
  561  building pest control services (NAICS National Numbers 561710
  562  and 561720).
  563         2. As used in this paragraph, “NAICS” means those
  564  classifications contained in the North American Industry
  565  Classification System, as published in 2007 by the Office of
  566  Management and Budget, Executive Office of the President.
  567         3. Charges for detective, burglar protection, and other
  568  protection security services performed in this state but used
  569  outside this state are exempt from taxation. Charges for
  570  detective, burglar protection, and other protection security
  571  services performed outside this state and used in this state are
  572  subject to tax.
  573         4. If a transaction involves both the sale or use of a
  574  service taxable under this paragraph and the sale or use of a
  575  service or any other item not taxable under this chapter, the
  576  consideration paid must be separately identified and stated with
  577  respect to the taxable and exempt portions of the transaction or
  578  the entire transaction shall be presumed taxable. The burden
  579  shall be on the seller of the service or the purchaser of the
  580  service, whichever applicable, to overcome this presumption by
  581  providing documentary evidence as to which portion of the
  582  transaction is exempt from tax. The department is authorized to
  583  adjust the amount of consideration identified as the taxable and
  584  exempt portions of the transaction; however, a determination
  585  that the taxable and exempt portions are inaccurately stated and
  586  that the adjustment is applicable must be supported by
  587  substantial competent evidence.
  588         5. Each seller of services subject to sales tax pursuant to
  589  this paragraph shall maintain a monthly log showing each
  590  transaction for which sales tax was not collected because the
  591  services meet the requirements of subparagraph 3. for out-of
  592  state use. The log must identify the purchaser’s name, location
  593  and mailing address, and federal employer identification number,
  594  if a business, or the social security number, if an individual,
  595  the service sold, the price of the service, the date of sale,
  596  the reason for the exemption, and the sales invoice number. The
  597  monthly log shall be maintained pursuant to the same
  598  requirements and subject to the same penalties imposed for the
  599  keeping of similar records pursuant to this chapter.
  600         (j)1. Notwithstanding any other provision of this chapter,
  601  there is hereby levied a tax on the sale, use, consumption, or
  602  storage for use in this state of any coin or currency, whether
  603  in circulation or not, when such coin or currency:
  604         a. Is not legal tender;
  605         b. If legal tender, is sold, exchanged, or traded at a rate
  606  in excess of its face value; or
  607         c. Is sold, exchanged, or traded at a rate based on its
  608  precious metal content.
  609         2. Such tax shall be at a rate of 6 percent of the price at
  610  which the coin or currency is sold, exchanged, or traded, except
  611  that, with respect to a coin or currency which is legal tender
  612  of the United States and which is sold, exchanged, or traded,
  613  such tax shall not be levied.
  614         3. There are exempt from this tax exchanges of coins or
  615  currency which are in general circulation in, and legal tender
  616  of, one nation for coins or currency which are in general
  617  circulation in, and legal tender of, another nation when
  618  exchanged solely for use as legal tender and at an exchange rate
  619  based on the relative value of each as a medium of exchange.
  620         4. With respect to any transaction that involves the sale
  621  of coins or currency taxable under this paragraph in which the
  622  taxable amount represented by the sale of such coins or currency
  623  exceeds $500, the entire amount represented by the sale of such
  624  coins or currency is exempt from the tax imposed under this
  625  paragraph. The dealer must maintain proper documentation, as
  626  prescribed by rule of the department, to identify that portion
  627  of a transaction which involves the sale of coins or currency
  628  and is exempt under this subparagraph.
  629         (k) At the rate of 6 percent of the sales price of each
  630  gallon of diesel fuel not taxed under chapter 206 purchased for
  631  use in a vessel, except dyed diesel fuel that is exempt pursuant
  632  to s. 212.08(4)(a)4.
  633         (l) Florists located in this state are liable for sales tax
  634  on sales to retail customers regardless of where or by whom the
  635  items sold are to be delivered. Florists located in this state
  636  are not liable for sales tax on payments received from other
  637  florists for items delivered to customers in this state.
  638         (m) Operators of game concessions or other concessionaires
  639  who customarily award tangible personal property as prizes may,
  640  in lieu of paying tax on the cost price of such property, pay
  641  tax on 25 percent of the gross receipts from such concession
  642  activity.
  643         (2) The tax shall be collected by the dealer, as defined
  644  herein, and remitted by the dealer to the state at the time and
  645  in the manner as hereinafter provided.
  646         (3) The tax so levied is in addition to all other taxes,
  647  whether levied in the form of excise, license, or privilege
  648  taxes, and in addition to all other fees and taxes levied.
  649         (4) The tax imposed pursuant to this chapter shall be due
  650  and payable according to the brackets set forth in s. 212.12.
  651         (5) Notwithstanding any other provision of this chapter,
  652  the maximum amount of tax imposed under this chapter and
  653  collected on each sale or use of a boat in this state may not
  654  exceed $18,000 and on each repair of a boat in this state may
  655  not exceed $60,000.
  656         Section 6. Effective October 1, 2019, section 212.0596,
  657  Florida Statutes, is amended to read:
  658         212.0596 Taxation of remote mail order sales.—
  659         (1) For purposes of this chapter, a “remote mail order
  660  sale” is a retail sale of tangible personal property, ordered by
  661  mail, telephone, the Internet, or other means of communication,
  662  from a dealer who receives the order outside of this state in
  663  another state of the United States, or in a commonwealth,
  664  territory, or other area under the jurisdiction of the United
  665  States, and transports the property or causes the property to be
  666  transported, whether or not by mail, from any jurisdiction of
  667  the United States, including this state, to a person in this
  668  state, including the person who ordered the property.
  669         (2) Every dealer as defined in s. 212.06(2)(c) who makes a
  670  remote mail order sale is subject to the power of this state to
  671  levy and collect the tax imposed by this chapter when any of the
  672  following applies:
  673         (a) The dealer is a corporation doing business under the
  674  laws of this state or is a person domiciled in, a resident of,
  675  or a citizen of, this state.;
  676         (b) The dealer maintains retail establishments or offices
  677  in this state, regardless of whether the remote mail order sales
  678  thus subject to taxation by this state result from or are
  679  related in any other way to the activities of such
  680  establishments or offices.;
  681         (c) The dealer has agents in this state who solicit
  682  business or transact business on behalf of the dealer,
  683  regardless of whether the remote mail order sales thus subject
  684  to taxation by this state result from or are related in any
  685  other way to such solicitation or transaction of business,
  686  except that a printer who mails or delivers for an out-of-state
  687  print purchaser material the printer printed for it is shall not
  688  be deemed to be the print purchaser’s agent for purposes of this
  689  paragraph.;
  690         (d) The property was delivered in this state in fulfillment
  691  of a sales contract that was entered into in this state, in
  692  accordance with applicable conflict of laws rules, when a person
  693  in this state accepted an offer by ordering the property.;
  694         (e) The dealer, by purposefully or systematically
  695  exploiting the market provided by this state by any media
  696  assisted, media-facilitated, or media-solicited means,
  697  including, but not limited to, direct mail advertising,
  698  unsolicited distribution of catalogs, computer-assisted
  699  shopping, television, radio, or other electronic media, or
  700  magazine or newspaper advertisements or other media, creates
  701  nexus with this state.;
  702         (f) Through compact or reciprocity with another
  703  jurisdiction of the United States, that jurisdiction uses its
  704  taxing power and its jurisdiction over the retailer in support
  705  of this state’s taxing power.;
  706         (g) The dealer consents, expressly or by implication, to
  707  the imposition of the tax imposed under by this chapter.;
  708         (h) The dealer is subject to service of process under s.
  709  48.181.;
  710         (i) The dealer’s remote mail order sales are subject to the
  711  power of this state to tax sales or to require the dealer to
  712  collect use taxes under a statute or statutes of the United
  713  States.;
  714         (j) The dealer owns real property or tangible personal
  715  property that is physically in this state. For purposes of this
  716  paragraph, except that a dealer whose only property, (including
  717  property owned by an affiliate,) in this state is located at the
  718  premises of a printer with which the vendor has contracted for
  719  printing, and is either a final printed product, or property
  720  that which becomes a part of the final printed product, or
  721  property from which the printed product is produced, is not
  722  deemed to own such property. for purposes of this paragraph;
  723         (k) The dealer, while not having nexus with this state on
  724  any of the bases described in paragraphs (a)-(j) or paragraph
  725  (l), is a corporation that is a member of an affiliated group of
  726  corporations, as defined in s. 1504(a) of the Internal Revenue
  727  Code, whose members are includable under s. 1504(b) of the
  728  Internal Revenue Code and whose members are eligible to file a
  729  consolidated tax return for federal corporate income tax
  730  purposes and any parent or subsidiary corporation in the
  731  affiliated group has nexus with this state on one or more of the
  732  bases described in paragraphs (a)-(j) or paragraph (l).; or
  733         (l) The dealer or The dealer’s activities, have sufficient
  734  connection with or relationship to this state or its residents
  735  of some type other than those described in paragraphs (a)-(k),
  736  result in making a substantial number of remote sales under
  737  subsection (3) to create nexus empowering this state to tax its
  738  mail order sales or to require the dealer to collect sales tax
  739  or accrue use tax.
  740         (3)(a) Every person dealer engaged in the business of
  741  making a substantial number of remote mail order sales is a
  742  dealer for purposes of this chapter subject to the requirements
  743  of this chapter for cooperation of dealers in collection of
  744  taxes and in administration of this chapter, except that no fee
  745  shall be imposed upon such dealer for carrying out any required
  746  activity.
  747         (b) As used in this section, the term “making a substantial
  748  number of remote sales” means:
  749         1. In the previous calendar year, conducting 200 or more
  750  retail sales of tangible personal property to be delivered to a
  751  location within this state; or
  752         2.In the previous calendar year, conducting any number of
  753  retail sales of tangible personal property to be delivered to a
  754  location within this state, in an amount exceeding $100,000.
  755  
  756  For purposes of this paragraph, tangible personal property
  757  delivered to a location within this state is presumed to be
  758  used, consumed, distributed, or stored to be used or consumed in
  759  this state.
  760         (4) The department shall, with the consent of another
  761  jurisdiction of the United States whose cooperation is needed,
  762  enforce this chapter in that jurisdiction, either directly or,
  763  at the option of that jurisdiction, through its officers or
  764  employees.
  765         (5) The tax required under this section to be collected and
  766  any amount unreturned to a purchaser that is not tax but was
  767  collected from the purchaser under the representation that it
  768  was tax constitute funds of the State of Florida from the moment
  769  of collection.
  770         (6) Notwithstanding other provisions of law, a dealer who
  771  makes a mail order sale in this state is exempt from collecting
  772  and remitting any local option surtax on the sale, unless the
  773  dealer is located in a county that imposes a surtax within the
  774  meaning of s. 212.054(3)(a), the order is placed through the
  775  dealer’s location in such county, and the property purchased is
  776  delivered into such county or into another county in this state
  777  that levies the surtax, in which case the provisions of s.
  778  212.054(3)(a) are applicable.
  779         (7) The department may establish by rule procedures for
  780  collecting the use tax from unregistered persons who but for
  781  their remote mail order purchases would not be required to remit
  782  sales or use tax directly to the department. The procedures may
  783  provide for waiver of registration, provisions for irregular
  784  remittance of tax, elimination of the collection allowance, and
  785  nonapplication of local option surtaxes.
  786         Section 7. Effective October 1, 2019, section 212.05965,
  787  Florida Statutes, is created to read:
  788         212.05965Taxation of marketplace sales.
  789         (1) As used in this section, the term:
  790         (a)Marketplace” means any physical place or electronic
  791  medium through which tangible personal property is offered for
  792  sale.
  793         (b)Marketplace provider” means any person who:
  794         1.Facilitates a retail sale by a marketplace seller by
  795  listing or advertising for sale by the marketplace seller
  796  tangible personal property in a marketplace; and
  797         2.Directly, or indirectly through agreements or
  798  arrangements with third parties, collects payment from the
  799  customer and transmits the payment to the marketplace seller,
  800  regardless of whether the marketplace provider receives
  801  compensation or other consideration in exchange for its
  802  services.
  803  
  804  The term does not include any person who solely provides
  805  handling or transportation services not subject to tax under
  806  this chapter or travel agency services. For purposes of this
  807  paragraph, the term “travel agency services” means arranging,
  808  booking, or otherwise facilitating, for a commission, fee, or
  809  other consideration, vacation or travel packages, a rental car,
  810  or other travel reservations; tickets for domestic or foreign
  811  travel by air, rail, ship, bus, or other medium of
  812  transportation; or hotel or other lodging accommodations.
  813         (c) “Marketplace seller” means a person who has an
  814  agreement with a marketplace provider and who makes retail sales
  815  of tangible personal property through a marketplace owned,
  816  operated, or controlled by a marketplace provider.
  817         (2)Every marketplace provider with a physical presence in
  818  this state or who is making or facilitating through a
  819  marketplace a substantial number of remote sales as defined in
  820  s. 212.0596(3)(b) is subject to the requirements imposed by this
  821  chapter on dealers for registration and for the collection and
  822  remittance of taxes and the administration of this chapter.
  823         (3)A marketplace provider shall certify to its marketplace
  824  sellers that it will collect and remit the tax imposed under
  825  this chapter on taxable retail sales made through the
  826  marketplace. Such certification may be included in the agreement
  827  between the marketplace provider and marketplace seller.
  828         (4)(a)A marketplace seller may not collect and remit the
  829  tax under this chapter on a taxable retail sale when the sale is
  830  made through the marketplace and the marketplace provider
  831  certifies, as required under subsection (3), that it will
  832  collect and remit such tax. A marketplace seller shall exclude
  833  such sales made through the marketplace from the marketplace
  834  seller’s tax return under s. 212.11.
  835         (b)1.A marketplace seller with a physical presence in this
  836  state shall register and shall collect and remit the tax imposed
  837  under this chapter on all taxable retail sales made outside of
  838  the marketplace.
  839         2. A marketplace seller making a substantial number of
  840  remote sales as defined in s. 212.0596(3)(b) shall register and
  841  shall collect and remit the tax imposed under this chapter on
  842  all taxable retail sales made outside of the marketplace. Sales
  843  made through the marketplace are not considered for purposes of
  844  determining if the seller has made a substantial number of
  845  remote sales.
  846         (5)(a)A marketplace provider shall allow the department to
  847  examine and audit its books and records pursuant to s. 212.13.
  848  For retail sales facilitated through a marketplace, the
  849  department may not examine or audit the books and records of
  850  marketplace sellers, nor may the department assess marketplace
  851  sellers except to the extent the marketplace provider seeks
  852  relief under paragraph (b). The department may examine, audit,
  853  and assess a marketplace seller for retail sales made outside of
  854  the marketplace under paragraph (4)(b).
  855         (b)The marketplace provider is relieved of liability for
  856  the tax for the retail sale, and the marketplace seller or
  857  customer is liable for the tax imposed under this chapter, if
  858  the marketplace provider demonstrates to the satisfaction of the
  859  department that the marketplace provider made a reasonable
  860  effort to obtain accurate information related to the retail
  861  sales facilitated through the marketplace from the marketplace
  862  seller, but that the failure to collect and pay the correct
  863  amount of tax imposed under this chapter was due to incorrect or
  864  incomplete information provided by the marketplace seller to the
  865  marketplace provider. This paragraph does not apply to a retail
  866  sale for which the marketplace provider is the seller, if the
  867  marketplace provider and marketplace seller are related parties
  868  or if transactions between a marketplace seller and marketplace
  869  buyer are not conducted at arm’s length.
  870         (6)For purposes of registration pursuant to s. 212.18, a
  871  marketplace is deemed a separate place of business.
  872         (7)A marketplace provider and marketplace seller may agree
  873  by contract or otherwise that if a marketplace provider pays the
  874  tax imposed under this chapter on a retail sale facilitated
  875  through a marketplace for a marketplace seller as a result of an
  876  audit or otherwise, the marketplace provider has the right to
  877  recover such tax and any associated interest and penalties from
  878  the marketplace seller.
  879         (8)Consistent with s. 213.21, the department may
  880  compromise any tax, interest, or penalty assessed on retail
  881  sales conducted through a marketplace.
  882         (9)For purposes of this section, the limitations in ss.
  883  213.30(3) and 213.756(2) apply.
  884         (10)This section may not be construed to authorize the
  885  state to collect sales tax from both the marketplace provider
  886  and the marketplace seller on the same retail sale.
  887         Section 8. Effective October 1, 2019, paragraph (c) of
  888  subsection (2) and paragraph (a) of subsection (5) of section
  889  212.06, Florida Statutes, are amended to read:
  890         212.06 Sales, storage, use tax; collectible from dealers;
  891  “dealer” defined; dealers to collect from purchasers;
  892  legislative intent as to scope of tax.—
  893         (2)
  894         (c) The term “dealer” is further defined to mean every
  895  person, as used in this chapter, who sells at retail or who
  896  offers for sale at retail, or who has in his or her possession
  897  for sale at retail; or for use, consumption, or distribution; or
  898  for storage to be used or consumed in this state, tangible
  899  personal property as defined herein, including a retailer who
  900  transacts a remote mail order sale and a marketplace provider
  901  who facilitates a retail sale through a marketplace.
  902         (5)(a)1. Except as provided in subparagraph 2., it is not
  903  the intention of this chapter to levy a tax upon tangible
  904  personal property imported, produced, or manufactured in this
  905  state for export, provided that tangible personal property may
  906  not be considered as being imported, produced, or manufactured
  907  for export unless the importer, producer, or manufacturer
  908  delivers the same to a licensed exporter for exporting or to a
  909  common carrier for shipment outside the state or mails the same
  910  by United States mail to a destination outside the state; or, in
  911  the case of aircraft being exported under their own power to a
  912  destination outside the continental limits of the United States,
  913  by submission to the department of a duly signed and validated
  914  United States customs declaration, showing the departure of the
  915  aircraft from the continental United States; and further with
  916  respect to aircraft, the canceled United States registry of said
  917  aircraft; or in the case of parts and equipment installed on
  918  aircraft of foreign registry, by submission to the department of
  919  documentation, the extent of which shall be provided by rule,
  920  showing the departure of the aircraft from the continental
  921  United States; nor is it the intention of this chapter to levy a
  922  tax on any sale which the state is prohibited from taxing under
  923  the Constitution or laws of the United States. Every retail sale
  924  made to a person physically present at the time of sale shall be
  925  presumed to have been delivered in this state.
  926         2.a. Notwithstanding subparagraph 1., a tax is levied on
  927  each sale of tangible personal property to be transported to a
  928  cooperating state as defined in sub-subparagraph c., at the rate
  929  specified in sub-subparagraph d. However, a Florida dealer will
  930  be relieved from the requirements of collecting taxes pursuant
  931  to this subparagraph if the Florida dealer obtains from the
  932  purchaser an affidavit setting forth the purchaser’s name,
  933  address, state taxpayer identification number, and a statement
  934  that the purchaser is aware of his or her state’s use tax laws,
  935  is a registered dealer in Florida or another state, or is
  936  purchasing the tangible personal property for resale or is
  937  otherwise not required to pay the tax on the transaction. The
  938  department may, by rule, provide a form to be used for the
  939  purposes set forth herein.
  940         b. For purposes of this subparagraph, “a cooperating state”
  941  is one determined by the executive director of the department to
  942  cooperate satisfactorily with this state in collecting taxes on
  943  remote mail order sales. No state shall be so determined unless
  944  it meets all the following minimum requirements:
  945         (I) It levies and collects taxes on remote mail order sales
  946  of property transported from that state to persons in this
  947  state, as described in s. 212.0596, upon request of the
  948  department.
  949         (II) The tax so collected shall be at the rate specified in
  950  s. 212.05, not including any local option or tourist or
  951  convention development taxes collected pursuant to s. 125.0104
  952  or this chapter.
  953         (III) Such state agrees to remit to the department all
  954  taxes so collected no later than 30 days from the last day of
  955  the calendar quarter following their collection.
  956         (IV) Such state authorizes the department to audit dealers
  957  within its jurisdiction who make remote mail order sales that
  958  are the subject of s. 212.0596, or makes arrangements deemed
  959  adequate by the department for auditing them with its own
  960  personnel.
  961         (V) Such state agrees to provide to the department records
  962  obtained by it from retailers or dealers in such state showing
  963  delivery of tangible personal property into this state upon
  964  which no sales or use tax has been paid in a manner similar to
  965  that provided in sub-subparagraph g.
  966         c. For purposes of this subparagraph, “sales of tangible
  967  personal property to be transported to a cooperating state”
  968  means remote mail order sales to a person who is in the
  969  cooperating state at the time the order is executed, from a
  970  dealer who receives that order in this state.
  971         d. The tax levied by sub-subparagraph a. shall be at the
  972  rate at which such a sale would have been taxed pursuant to the
  973  cooperating state’s tax laws if consummated in the cooperating
  974  state by a dealer and a purchaser, both of whom were physically
  975  present in that state at the time of the sale.
  976         e. The tax levied by sub-subparagraph a., when collected,
  977  shall be held in the State Treasury in trust for the benefit of
  978  the cooperating state and shall be paid to it at a time agreed
  979  upon between the department, acting for this state, and the
  980  cooperating state or the department or agency designated by it
  981  to act for it; however, such payment shall in no event be made
  982  later than 30 days from the last day of the calendar quarter
  983  after the tax was collected. Funds held in trust for the benefit
  984  of a cooperating state shall not be subject to the service
  985  charges imposed by s. 215.20.
  986         f. The department is authorized to perform such acts and to
  987  provide such cooperation to a cooperating state with reference
  988  to the tax levied by sub-subparagraph a. as is required of the
  989  cooperating state by sub-subparagraph b.
  990         g. In furtherance of this act, dealers selling tangible
  991  personal property for delivery in another state shall make
  992  available to the department, upon request of the department,
  993  records of all tangible personal property so sold. Such records
  994  shall include a description of the property, the name and
  995  address of the purchaser, the name and address of the person to
  996  whom the property was sent, the purchase price of the property,
  997  information regarding whether sales tax was paid in this state
  998  on the purchase price, and such other information as the
  999  department may by rule prescribe.
 1000         Section 9. Effective July 1, 2019, section 212.094, Florida
 1001  Statutes, is created to read:
 1002         212.094Sales tax refund for eligible job training
 1003  organizations.—
 1004         (1)As used in this section, the term:
 1005         (a)“Eligible job training organization” means an
 1006  organization that:
 1007         1.Is an exempt organization under s. 501(c)(3) of the
 1008  Internal Revenue Code of 1986, as amended;
 1009         2.Provides job training and employment services to low
 1010  income persons as defined in s. 420.0004, individuals who have
 1011  workplace disadvantages, or individuals with barriers to
 1012  employment; and
 1013         3.Is accredited by the Commission on Accreditation of
 1014  Rehabilitation Facilities.
 1015         (b)“Growth in employment hours” means the growth in the
 1016  number of hours worked by employees at an eligible job training
 1017  organization in the most recently completed state fiscal year,
 1018  compared to the number of hours worked by employees at the
 1019  eligible job training organization in the state fiscal year
 1020  immediately preceding the most recently completed state fiscal
 1021  year.
 1022         (c)“Job training and employment services” means programs
 1023  and services that are provided to improve job readiness, to
 1024  assist workers in gaining employment and adapting to the
 1025  changing labor market, and to help workers achieve success
 1026  through self-sufficiency.
 1027         (2)An eligible job training organization is entitled to a
 1028  refund of 10 percent of the sales tax remitted to the department
 1029  during the most recently completed state fiscal year on its
 1030  sales of goods donated to the organization. The organization
 1031  must reserve the refund exclusively for use in any of the
 1032  following:
 1033         (a)Growth in employment hours.
 1034         (b)Job training and employment services to low-income
 1035  persons as defined in s. 420.0004, individuals who have
 1036  workplace disadvantages, and individuals with barriers to
 1037  employment.
 1038         (c)Job training and employment services for veterans.
 1039         (3)The total amount of refunds that the department may
 1040  issue under this section may not exceed $2 million in any state
 1041  fiscal year. Refunds must be granted on a first-come, first
 1042  served basis.
 1043         (4)An organization seeking a refund under this section
 1044  must first submit an application to the Department of Economic
 1045  Opportunity by July 15, which sets forth that the organization
 1046  meets the requirements under paragraph (1)(a) and that the
 1047  refund will be used exclusively for the purposes listed in
 1048  subsection (2). The organization must submit supporting
 1049  information as prescribed by the Department of Economic
 1050  Opportunity by rule.
 1051         (5)(a)The Department of Economic Opportunity shall verify
 1052  the application and notify the organization of its determination
 1053  within 15 days after receiving a complete application. The
 1054  Department of Economic Opportunity shall communicate its
 1055  decision in writing or, if agreed to by the applicant, via e
 1056  mail.
 1057         (b) If the Department of Economic Opportunity approves the
 1058  application, the notice sent to the eligible job training
 1059  organization must include a certification that the organization
 1060  is eligible to receive a refund of certain sales and use tax
 1061  remitted under this chapter. The Department of Economic
 1062  Opportunity shall transmit a copy of the notice and
 1063  certification, if applicable, to the department.
 1064         (c) Upon the Department of Economic Opportunity’s issuance
 1065  of a certification, the certification remains valid so long as
 1066  the eligible job training organization is in compliance with the
 1067  requirements of this section.
 1068         (6)An eligible job training organization certified under
 1069  this section must apply to the department between August 1 and
 1070  August 31 of each year to receive a refund. A copy of the
 1071  certification must be included in an eligible job training
 1072  organization’s first application for a refund, but is not
 1073  required to be included in subsequent applications. The
 1074  organization must submit any information required by the
 1075  department as part of its application for the refund.
 1076         (7)For purposes of this section, an eligible job training
 1077  organization comprised of commonly owned and controlled entities
 1078  is deemed to be a single organization.
 1079         (8)By August 1 following each state fiscal year in which
 1080  an eligible job training organization received a refund pursuant
 1081  to subsection (2), the organization must provide a report to the
 1082  Department of Economic Opportunity regarding the use of the
 1083  funds in accordance with subsection (2). The report must include
 1084  at least all of the following:
 1085         (a)The amount of the refund used to create growth in
 1086  employment hours.
 1087         (b)The total growth in employment hours.
 1088         (c)The amount of the refund used for job training and
 1089  employment services.
 1090         (d)The number of individuals who participated in job
 1091  training and employment services at the eligible job training
 1092  organization.
 1093         (e)A statement declaring that the eligible job training
 1094  organization continues to meet the requirements of this section.
 1095         (9)(a)The Department of Economic Opportunity may adopt
 1096  rules to administer this section, including rules for the
 1097  approval and disapproval of applications.
 1098         (b)If the Department of Economic Opportunity determines
 1099  that an eligible job training organization no longer qualifies
 1100  for the refund under this section, the Department of Economic
 1101  Opportunity must notify the department by August 31. The
 1102  department may not issue a refund after receiving such
 1103  notification.
 1104         (c)The overpayment of a refund or a refund issued to an
 1105  ineligible organization is subject to repayment and interest at
 1106  the rate calculated pursuant to s. 213.235.
 1107         Section 10. Effective October 1, 2019, paragraph (a) of
 1108  subsection (1) and paragraph (a) of subsection (5) of section
 1109  212.12, Florida Statutes, are amended to read:
 1110         212.12 Dealer’s credit for collecting tax; penalties for
 1111  noncompliance; powers of Department of Revenue in dealing with
 1112  delinquents; brackets applicable to taxable transactions;
 1113  records required.—
 1114         (1)(a)1. Notwithstanding any other law and for the purpose
 1115  of compensating persons granting licenses for and the lessors of
 1116  real and personal property taxed hereunder, for the purpose of
 1117  compensating dealers in tangible personal property, for the
 1118  purpose of compensating dealers providing communication services
 1119  and taxable services, for the purpose of compensating owners of
 1120  places where admissions are collected, and for the purpose of
 1121  compensating remitters of any taxes or fees reported on the same
 1122  documents utilized for the sales and use tax, as compensation
 1123  for the keeping of prescribed records, filing timely tax
 1124  returns, and the proper accounting and remitting of taxes by
 1125  them, such seller, person, lessor, dealer, owner, and remitter
 1126  (except dealers who make mail order sales) who files the return
 1127  required pursuant to s. 212.11 only by electronic means and who
 1128  pays the amount due on such return only by electronic means
 1129  shall be allowed 2.5 percent of the amount of the tax due,
 1130  accounted for, and remitted to the department in the form of a
 1131  deduction. However, if the amount of the tax due and remitted to
 1132  the department by electronic means for the reporting period
 1133  exceeds $1,200, an allowance is not allowed for all amounts in
 1134  excess of $1,200. For purposes of this paragraph subparagraph,
 1135  the term “electronic means” has the same meaning as provided in
 1136  s. 213.755(2)(c).
 1137         2. The executive director of the department is authorized
 1138  to negotiate a collection allowance, pursuant to rules
 1139  promulgated by the department, with a dealer who makes mail
 1140  order sales. The rules of the department shall provide
 1141  guidelines for establishing the collection allowance based upon
 1142  the dealer’s estimated costs of collecting the tax, the volume
 1143  and value of the dealer’s mail order sales to purchasers in this
 1144  state, and the administrative and legal costs and likelihood of
 1145  achieving collection of the tax absent the cooperation of the
 1146  dealer. However, in no event shall the collection allowance
 1147  negotiated by the executive director exceed 10 percent of the
 1148  tax remitted for a reporting period.
 1149         (5)(a) The department is authorized to audit or inspect the
 1150  records and accounts of dealers defined herein, including audits
 1151  or inspections of dealers who make remote mail order sales to
 1152  the extent permitted by another state, and to correct by credit
 1153  any overpayment of tax, and, in the event of a deficiency, an
 1154  assessment shall be made and collected. No administrative
 1155  finding of fact is necessary prior to the assessment of any tax
 1156  deficiency.
 1157         Section 11. Effective October 1, 2019, paragraph (f) of
 1158  subsection (3) of section 212.18, Florida Statutes, is amended
 1159  to read:
 1160         212.18 Administration of law; registration of dealers;
 1161  rules.—
 1162         (3)
 1163         (f) As used in this paragraph, the term “exhibitor” means a
 1164  person who enters into an agreement authorizing the display of
 1165  tangible personal property or services at a convention or a
 1166  trade show. The following provisions apply to the registration
 1167  of exhibitors as dealers under this chapter:
 1168         1. An exhibitor whose agreement prohibits the sale of
 1169  tangible personal property or services subject to the tax
 1170  imposed in this chapter is not required to register as a dealer.
 1171         2. An exhibitor whose agreement provides for the sale at
 1172  wholesale only of tangible personal property or services subject
 1173  to the tax imposed by this chapter must obtain a resale
 1174  certificate from the purchasing dealer but is not required to
 1175  register as a dealer.
 1176         3. An exhibitor whose agreement authorizes the retail sale
 1177  of tangible personal property or services subject to the tax
 1178  imposed by this chapter must register as a dealer and collect
 1179  the tax on such sales.
 1180         4. An exhibitor who makes a remote mail order sale pursuant
 1181  to s. 212.0596 must register as a dealer.
 1182  
 1183  A person who conducts a convention or a trade show must make his
 1184  or her exhibitor’s agreements available to the department for
 1185  inspection and copying.
 1186         Section 12. Paragraphs (b), (c), and (g) of subsection (1),
 1187  paragraph (a) of subsection (2), and subsections (4) and (5) of
 1188  section 220.191, Florida Statutes, are amended, paragraph (h) is
 1189  added to subsection (1) and paragraph (e) is added to subsection
 1190  (2) of that section, and paragraph (c) of subsection (2) of that
 1191  section is republished, to read:
 1192         220.191 Capital investment tax credit.—
 1193         (1) DEFINITIONS.—For purposes of this section:
 1194         (b) “Cumulative capital investment” means the total capital
 1195  investment in land, buildings, and equipment, and intellectual
 1196  property made in connection with a qualifying project during the
 1197  period from the beginning of construction or start date of the
 1198  project to the commencement of operations or the completion of
 1199  the project, as applicable.
 1200         (c) “Eligible capital costs” means all expenses incurred by
 1201  a qualifying business in connection with the acquisition,
 1202  construction, installation, and equipping, and development of a
 1203  qualifying project during the period from the beginning of
 1204  construction or start date of the project to the commencement of
 1205  operations or the completion of the project, as applicable,
 1206  including, but not limited to:
 1207         1. The costs of acquiring, constructing, installing,
 1208  equipping, and financing a qualifying project, including all
 1209  obligations incurred for labor and obligations to contractors,
 1210  subcontractors, builders, and materialmen.
 1211         2. The costs of acquiring land or rights to land and any
 1212  cost incidental thereto, including recording fees.
 1213         3. The costs of architectural and engineering services,
 1214  including test borings, surveys, estimates, plans and
 1215  specifications, preliminary investigations, environmental
 1216  mitigation, and supervision of construction, as well as the
 1217  performance of all duties required by or consequent to the
 1218  acquisition, construction, installation, and equipping of a
 1219  qualifying project.
 1220         4. The costs associated with the installation of fixtures
 1221  and equipment; surveys, including archaeological and
 1222  environmental surveys; site tests and inspections; subsurface
 1223  site work and excavation; removal of structures, roadways, and
 1224  other surface obstructions; filling, grading, paving, and
 1225  provisions for drainage, storm water retention, and installation
 1226  of utilities, including water, sewer, sewage treatment, gas,
 1227  electricity, communications, and similar facilities; and offsite
 1228  construction of utility extensions to the boundaries of the
 1229  property.
 1230         5.For the development of intellectual property, the wages,
 1231  salaries, or other compensation paid to legal residents of this
 1232  state and the cost of newly purchased computer software and
 1233  hardware unique to the project, including servers, data
 1234  processing, and visualization technologies, which are located in
 1235  and used exclusively in this state for the project.
 1236  
 1237  Eligible capital costs shall not include the cost of any
 1238  property previously owned or leased by the qualifying business.
 1239         (g) “Qualifying project” means a facility or project in
 1240  this state which meets meeting one or more of the following
 1241  criteria:
 1242         1. A new or expanding facility in this state which creates
 1243  at least 100 new jobs in this state and is in one of the high
 1244  impact sectors identified by Enterprise Florida, Inc., and
 1245  certified by the Department of Economic Opportunity pursuant to
 1246  s. 288.108(6), including, but not limited to, aviation,
 1247  aerospace, automotive, and silicon technology industries.
 1248  However, between July 1, 2011, and June 30, 2014, the
 1249  requirement that a facility be in a high-impact sector is waived
 1250  for any otherwise eligible business from another state which
 1251  locates all or a portion of its business to a Disproportionally
 1252  Affected County. For purposes of this section, the term
 1253  “Disproportionally Affected County” means Bay County, Escambia
 1254  County, Franklin County, Gulf County, Okaloosa County, Santa
 1255  Rosa County, Walton County, or Wakulla County.
 1256         2. A new or expanded facility in this state which is
 1257  engaged in a target industry designated pursuant to the
 1258  procedure specified in s. 288.106(2) and which is induced by
 1259  this credit to create or retain at least 1,000 jobs in this
 1260  state, provided that at least 100 of those jobs are new, pay an
 1261  annual average wage of at least 130 percent of the average
 1262  private sector wage in the area as defined in s. 288.106(2), and
 1263  make a cumulative capital investment of at least $100 million.
 1264  Jobs may be considered retained only if there is significant
 1265  evidence that the loss of jobs is imminent. Notwithstanding
 1266  subsection (2), annual credits against the tax imposed by this
 1267  chapter may not exceed 50 percent of the increased annual
 1268  corporate income tax liability or the premium tax liability
 1269  generated by or arising out of a project qualifying under this
 1270  subparagraph. A facility that qualifies under this subparagraph
 1271  for an annual credit against the tax imposed by this chapter may
 1272  take the tax credit for a period not to exceed 5 years.
 1273         3. A new or expanded headquarters facility in this state
 1274  which locates in an enterprise zone and brownfield area and is
 1275  induced by this credit to create at least 1,500 jobs which on
 1276  average pay at least 200 percent of the statewide average annual
 1277  private sector wage, as published by the Department of Economic
 1278  Opportunity, and which new or expanded headquarters facility
 1279  makes a cumulative capital investment in this state of at least
 1280  $250 million.
 1281         4.For the creation of intellectual property, a project
 1282  that may be made up of one or more projects with different start
 1283  and completion dates. The annual average wage of the project
 1284  jobs in this state must be at least 150 percent of the average
 1285  private sector wage in the area. For purposes of this
 1286  subparagraph, the term “average private sector wage in the area”
 1287  has the same meaning as in s. 288.106(2).
 1288         (h)Intellectual property” means a copyrightable project
 1289  for which the eligible capital costs are principally paid
 1290  directly or indirectly for the development of a software
 1291  product. For purposes of this paragraph, the term “software
 1292  product” includes a copyrighted application and its expansion
 1293  content made available to an end user, internal development
 1294  platforms that support the production of multiple applications,
 1295  and cloud-based services that support the functionality of
 1296  multiple applications. The project may not be solely intended
 1297  for distribution inside of this state, and at least 50 percent
 1298  of forecasted revenues for the project must be from outside of
 1299  this state.
 1300         (2)(a) An annual credit against the tax imposed by this
 1301  chapter shall be granted to any qualifying business in an amount
 1302  equal to 5 percent of the eligible capital costs generated by a
 1303  qualifying project, for a period not to exceed 20 years
 1304  beginning with the commencement of operations or the completion
 1305  date of the project. For a qualifying project that meets the
 1306  criteria of subparagraph (1)(g)4., the tax credit must equal 5
 1307  percent of the eligible capital costs generated by a qualifying
 1308  project for a period of up to 5 years, beginning on the start
 1309  date of the project. Unless assigned as described in this
 1310  subsection, the tax credit shall be granted against only the
 1311  corporate income tax liability or the premium tax liability
 1312  generated by or arising out of the qualifying project, and the
 1313  sum of all tax credits provided pursuant to this section shall
 1314  not exceed 100 percent of the eligible capital costs of the
 1315  project. In no event may any credit granted under this section
 1316  be carried forward or backward by any qualifying business with
 1317  respect to a subsequent or prior year. The annual tax credit
 1318  granted under this section shall not exceed the following
 1319  percentages of the annual corporate income tax liability or the
 1320  premium tax liability generated by or arising out of a
 1321  qualifying project:
 1322         1. One hundred percent for a qualifying project which
 1323  results in a cumulative capital investment of at least $100
 1324  million.
 1325         2.One hundred percent for a qualifying project established
 1326  pursuant to subparagraph (1)(g)4. for which the cumulative
 1327  capital investment of one or more projects is an aggregate of at
 1328  least $50 million per year for 3 years. The investment on an
 1329  individual project must be at least $3.75 million.
 1330         3.2. Seventy-five percent for a qualifying project which
 1331  results in a cumulative capital investment of at least $50
 1332  million but less than $100 million.
 1333         4.3. Fifty percent for a qualifying project which results
 1334  in a cumulative capital investment of at least $25 million but
 1335  less than $50 million.
 1336         (c) A qualifying business that establishes a qualifying
 1337  project that includes locating a new solar panel manufacturing
 1338  facility in this state that generates a minimum of 400 jobs
 1339  within 6 months after commencement of operations with an average
 1340  salary of at least $50,000 may assign or transfer the annual
 1341  credit, or any portion thereof, granted under this section to
 1342  any other business. However, the amount of the tax credit that
 1343  may be transferred in any year shall be the lesser of the
 1344  qualifying business’s state corporate income tax liability for
 1345  that year, as limited by the percentages applicable under
 1346  paragraph (a) and as calculated prior to taking any credit
 1347  pursuant to this section, or the credit amount granted for that
 1348  year. A business receiving the transferred or assigned credits
 1349  may use the credits only in the year received, and the credits
 1350  may not be carried forward or backward. To perfect the transfer,
 1351  the transferor shall provide the department with a written
 1352  transfer statement notifying the department of the transferor’s
 1353  intent to transfer the tax credits to the transferee; the date
 1354  the transfer is effective; the transferee’s name, address, and
 1355  federal taxpayer identification number; the tax period; and the
 1356  amount of tax credits to be transferred. The department shall,
 1357  upon receipt of a transfer statement conforming to the
 1358  requirements of this paragraph, provide the transferee with a
 1359  certificate reflecting the tax credit amounts transferred. A
 1360  copy of the certificate must be attached to each tax return for
 1361  which the transferee seeks to apply such tax credits.
 1362         (e)For a qualifying project that meets the criteria of
 1363  subparagraph (1)(g)4.:
 1364         1.If the credit granted under subparagraph (a)2. is not
 1365  fully used in any 1 year because of insufficient tax liability
 1366  on the part of the qualifying business, the unused amounts may
 1367  be used in any year or years beginning with the 6th year after
 1368  the completion date of the project and ending the 15th year
 1369  after the completion date of the project.
 1370         2.The qualifying business may elect to transfer, in whole
 1371  or in part, any unused credit amount granted under this section.
 1372  The amount of the tax credit that may be transferred in any year
 1373  may not be greater than the difference between the state
 1374  corporate income tax liability of the qualifying business for
 1375  the year of the transfer, as limited by the percentages
 1376  applicable under paragraph (a) and as calculated before taking
 1377  any credit pursuant to this section, and the credit amount
 1378  granted for the year of the transfer. A business receiving the
 1379  transferred or assigned credits may use the credits only in the
 1380  year received, and the credits may not be carried forward or
 1381  backward. A transfer must be perfected in the same manner as
 1382  provided in paragraph (c).
 1383         (4) Prior to receiving tax credits pursuant to this
 1384  section, a qualifying business must achieve and maintain the
 1385  minimum employment goals beginning with the commencement of
 1386  operations or the completion date of at a qualifying project and
 1387  continuing each year thereafter during which tax credits are
 1388  available pursuant to this section.
 1389         (5) Applications shall be reviewed and certified pursuant
 1390  to s. 288.061. The Department of Economic Opportunity, upon a
 1391  recommendation by Enterprise Florida, Inc., shall first certify
 1392  a business as eligible to receive tax credits pursuant to this
 1393  section prior to the commencement of operations or the
 1394  completion date of a qualifying project, and such certification
 1395  shall be transmitted to the Department of Revenue. Upon receipt
 1396  of the certification, the Department of Revenue shall enter into
 1397  a written agreement with the qualifying business specifying, at
 1398  a minimum, the method by which income generated by or arising
 1399  out of the qualifying project will be determined.
 1400         Section 13. Section 220.197, Florida Statutes, is created
 1401  to read:
 1402         220.197Telehealth tax credit.—
 1403         (1)For taxable years beginning on or after January 1,
 1404  2020, and before January 1, 2023, a credit against the tax
 1405  imposed by this chapter equal to the credit amount provided in
 1406  s. 624.509(9)(a) is allowed for taxpayers eligible to receive
 1407  the tax credit provided in s. 624.509(9)(a), but with
 1408  insufficient tax liability under s. 624.509 to use such tax
 1409  credit.
 1410         (2)If the credit allowed under this section is not fully
 1411  used in any single year because of insufficient tax liability on
 1412  the part of the taxpayer, the unused amount may be carried
 1413  forward for a period not to exceed 5 years.
 1414         (3)(a)In addition to its existing audit and investigation
 1415  authority, the department may perform any additional financial
 1416  and technical audits and investigations, including examining the
 1417  accounts, books, and records of the taxpayer, to verify
 1418  eligibility for the allowable credit and to ensure compliance
 1419  with this section. The Office of Insurance Regulation shall
 1420  provide technical assistance when requested by the department on
 1421  any audits or examinations performed pursuant to this paragraph.
 1422         (b)If the department determines, as a result of an audit
 1423  or examination or from information received from the Office of
 1424  Insurance Regulation, that a taxpayer received a tax credit
 1425  under this section to which the taxpayer was not entitled, the
 1426  department shall pursue recovery of such funds pursuant to the
 1427  laws and rules governing the assessment of taxes.
 1428         (4)A taxpayer may transfer a credit for which the taxpayer
 1429  qualifies under subsection (1), in whole or in part, to any
 1430  taxpayer by written agreement. To perfect the transfer, the
 1431  transferor shall provide the department with a written transfer
 1432  statement notifying the department of the transferor’s intent to
 1433  transfer the tax credit to the transferee; the date that the
 1434  transfer is effective; the transferee’s name, address, and
 1435  federal taxpayer identification number; the tax period; and the
 1436  amount of tax credit to be transferred. The department shall,
 1437  upon receipt of the transfer statement, provide the transferee
 1438  and the Office of Insurance Regulation with a certificate
 1439  reflecting the tax credit amount transferred. A copy of the
 1440  certificate must be attached to each tax return for which the
 1441  transferee seeks to apply such tax credit.
 1442         (5)The department and the Financial Services Commission
 1443  may adopt rules to provide the administrative guidelines and
 1444  procedures required to administer this section and prescribe:
 1445         (a)Any forms necessary to claim a tax credit under this
 1446  section, the requirements and basis for establishing an
 1447  entitlement to a credit, and the examination and audit
 1448  procedures required to administer this section.
 1449         (b)The implementation and administration of the provisions
 1450  to allow a transfer of a tax credit, including reporting
 1451  requirements, and procedures, guidelines, and requirements
 1452  necessary to transfer such credit.
 1453         Section 14. Present subsection (9) of section 624.509,
 1454  Florida Statutes, is redesignated as subsection (10) and
 1455  amended, and a new subsection (9) is added to that section, to
 1456  read:
 1457         624.509 Premium tax; rate and computation.—
 1458         (9)(a)For tax years beginning on or after January 1, 2020,
 1459  and before January 1, 2023, any health insurer or health
 1460  maintenance organization that covers services provided by
 1461  telehealth shall be allowed a credit against the tax imposed by
 1462  this section equal to 0.1 percent of total insurance premiums
 1463  received on accident and health insurance policies or plans
 1464  delivered or issued in this state in the previous calendar year
 1465  that provide medical, major medical, or similar comprehensive
 1466  coverage. The office shall confirm such coverage to the
 1467  Department of Revenue following its annual rate and form review
 1468  for each health insurance policy or plan.
 1469         (b)If the credit allowed under this subsection is not
 1470  fully used in any single year because of insufficient tax
 1471  liability on the part of a health insurer or health maintenance
 1472  organization and the same health insurer or health maintenance
 1473  organization does not use the credit available pursuant to s.
 1474  220.197, the unused amount may be carried forward for a period
 1475  not to exceed 5 years.
 1476         (c)1.In addition to its existing audit and investigation
 1477  authority, the Department of Revenue may perform any additional
 1478  financial and technical audits and investigations, including
 1479  examining the accounts, books, and records of the health insurer
 1480  or health maintenance organization, which are necessary to
 1481  verify eligibility for the credit allowed under this subsection
 1482  and to ensure compliance with this subsection. The office shall
 1483  provide technical assistance when requested by the Department of
 1484  Revenue on any audits or examinations performed pursuant to this
 1485  subparagraph.
 1486         2.If the Department of Revenue determines, as a result of
 1487  an audit or examination or from information received from the
 1488  office, that a taxpayer received a tax credit under this
 1489  subsection to which the taxpayer was not entitled, the
 1490  Department of Revenue shall pursue recovery of such funds
 1491  pursuant to the laws and rules governing the assessment of
 1492  taxes.
 1493         (d)A health insurer or health maintenance organization may
 1494  transfer a credit for which it qualifies under paragraph (a), in
 1495  whole or in part, to any insurer by written agreement. To
 1496  perfect the transfer, the transferor shall provide the
 1497  Department of Revenue with a written transfer statement
 1498  notifying the department of the transferor’s intent to transfer
 1499  the tax credit to the transferee; the date that the transfer is
 1500  effective; the transferee’s name, address, and federal taxpayer
 1501  identification number; the tax period; and the amount of tax
 1502  credit to be transferred. The Department of Revenue shall, upon
 1503  receipt of the transfer statement, provide the transferee and
 1504  the office with a certificate reflecting the tax credit amount
 1505  transferred. A copy of the certificate must be attached to each
 1506  tax return for which the transferee seeks to apply such tax
 1507  credit.
 1508         (e)The Department of Revenue and the commission may adopt
 1509  rules to provide the administrative guidelines and procedures
 1510  required to administer this section and prescribe:
 1511         1.Any forms necessary to claim a tax credit under this
 1512  section, the requirements and basis for establishing an
 1513  entitlement to a credit, and the examination and audit
 1514  procedures required to administer this section.
 1515         2.The implementation and administration of the provisions
 1516  to allow a transfer of a tax credit, including reporting
 1517  requirements, and specific procedures, guidelines, and
 1518  requirements necessary to transfer such credit.
 1519         (f)An insurer that claims a credit against tax liability
 1520  under this subsection is not required to pay any additional
 1521  retaliatory tax levied under s. 624.5091 as a result of claiming
 1522  such a credit. Section 624.5091 does not limit such a credit in
 1523  any manner.
 1524         (10)(9) As used in this section, the term:
 1525         (a)“Health insurer” means an authorized insurer offering
 1526  health insurance as defined in s. 624.603.
 1527         (b)“Health maintenance organization” has the same meaning
 1528  as provided in s. 641.19.
 1529         (c) “Insurer” includes any entity subject to the tax
 1530  imposed by this section.
 1531         (d)“Telehealth” means the use of synchronous or
 1532  asynchronous telecommunications technology by a health care
 1533  provider to provide health care services, including, but not
 1534  limited to, patient assessment, diagnosis, consultation,
 1535  treatment, and monitoring; transfer of medical data; patient and
 1536  professional health-related education; public health services;
 1537  and health administration. The term does not include audio-only
 1538  telephone calls, e-mail messages, or facsimile transmissions.
 1539         Section 15. For the purpose of incorporating the amendment
 1540  made by this act to section 212.0596, Florida Statutes, in a
 1541  reference thereto, subsection (4) of section 212.20, Florida
 1542  Statutes, is reenacted to read:
 1543         212.20 Funds collected, disposition; additional powers of
 1544  department; operational expense; refund of taxes adjudicated
 1545  unconstitutionally collected.—
 1546         (4) When there has been a final adjudication that any tax
 1547  pursuant to s. 212.0596 was levied, collected, or both, contrary
 1548  to the Constitution of the United States or the State
 1549  Constitution, the department shall, in accordance with rules,
 1550  determine, based upon claims for refund and other evidence and
 1551  information, who paid such tax or taxes, and refund to each such
 1552  person the amount of tax paid. For purposes of this subsection,
 1553  a “final adjudication” is a decision of a court of competent
 1554  jurisdiction from which no appeal can be taken or from which the
 1555  official or officials of this state with authority to make such
 1556  decisions has or have decided not to appeal.
 1557         Section 16. (1)The Department of Revenue is authorized,
 1558  and all conditions are deemed met, to adopt emergency rules
 1559  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 1560  administering this act.
 1561         (2)Notwithstanding any other law, emergency rules adopted
 1562  pursuant to subsection (1) are effective for 6 months after
 1563  adoption and may be renewed during the pendency of procedures to
 1564  adopt permanent rules addressing the subject of the emergency
 1565  rules.
 1566         (3)This section expires July 1, 2020.
 1567         Section 17. If any provision of this act or its application
 1568  to any person or circumstance is held invalid, the invalidity
 1569  does not affect other provisions or applications of the act
 1570  which can be given effect without the invalid provision or
 1571  application, and to this end the provisions of this act are
 1572  severable.
 1573         Section 18. Except as otherwise expressly provided in this
 1574  act, this act shall take effect upon becoming a law.
 1575  
 1576  ================= T I T L E  A M E N D M E N T ================
 1577  And the title is amended as follows:
 1578         Delete everything before the enacting clause
 1579  and insert:
 1580                        A bill to be entitled                      
 1581         An act relating to taxation; amending s. 192.001,
 1582         F.S.; revising the definition of the term “inventory,”
 1583         for purposes of ad valorem taxation except for school
 1584         district levies, to include certain construction
 1585         equipment owned by a heavy equipment rental dealer;
 1586         defining the terms “heavy equipment rental dealer” and
 1587         “short-term rental”; providing construction; amending
 1588         s. 196.1978, F.S.; increasing the discount under the
 1589         affordable housing property exemption; amending s.
 1590         212.02, F.S.; revising the definition of the term
 1591         “retail sale” for purposes of the sales and use tax;
 1592         amending s. 212.031, F.S.; reducing the rate of the
 1593         tax on rental or licensee fees for the use of real
 1594         property; amending s. 212.05, F.S.; conforming a
 1595         provision to changes made by the act; amending s.
 1596         212.0596, F.S.; renaming the term “mail order sale” as
 1597         “remote sale” and revising the definition; providing
 1598         that certain activities of a dealer that result in
 1599         making a substantial number of remote sales subject
 1600         the dealer to the sales and use tax; deleting a
 1601         condition that certain connection with or relationship
 1602         to this state or its residents subjects a dealer to
 1603         the tax; deleting a prohibition against imposing a fee
 1604         on certain dealers; defining the term “making a
 1605         substantial number of remote sales”; deleting an
 1606         exemption for certain dealers from collecting local
 1607         option surtaxes under certain circumstances; creating
 1608         s. 212.05965, F.S.; defining terms; providing that
 1609         certain marketplace providers are subject to dealer
 1610         registration requirements and requirements for
 1611         collecting and remitting sales taxes; requiring
 1612         marketplace providers to provide a certain
 1613         certification to their marketplace sellers;
 1614         prohibiting marketplace sellers from collecting and
 1615         remitting sales taxes, and requiring such sellers to
 1616         exclude certain sales from their sales tax returns,
 1617         under certain circumstances; requiring certain
 1618         marketplace sellers to register and to collect and
 1619         remit sales taxes on all taxable retail sales made
 1620         outside of the marketplace; requiring marketplace
 1621         providers to allow the Department of Revenue to
 1622         examine and audit their books and records; specifying
 1623         the department’s authority in examinations, audits,
 1624         and assessments of marketplace sellers; providing that
 1625         the marketplace seller or customer, and not the
 1626         marketplace provider, is liable for sales taxes under
 1627         certain circumstances; authorizing marketplace
 1628         providers and marketplace sellers to enter into
 1629         certain agreements for the recovery of tax, interest,
 1630         and penalties; authorizing the department to
 1631         compromise any tax, interest, or penalty on certain
 1632         sales; providing applicability and construction;
 1633         amending s. 212.06, F.S.; revising the definition of
 1634         the term “dealer”; conforming provisions to changes
 1635         made by the act; creating s. 212.094, F.S.; defining
 1636         terms; providing a sales tax refund to an eligible job
 1637         training organization on its sales of goods donated to
 1638         the organization; specifying requirements on the use
 1639         of refunds; specifying limitations and requirements on
 1640         refunds issued and granted; specifying requirements
 1641         and procedures for applying for certification with the
 1642         Department of Economic Opportunity; specifying
 1643         requirements and procedures for certified eligible job
 1644         training organizations in applying for refunds with
 1645         the Department of Revenue; providing construction;
 1646         requiring certain organizations to provide a specified
 1647         report to the Department of Economic Opportunity by a
 1648         certain date; authorizing the Department of Economic
 1649         Opportunity to adopt rules; providing requirements if
 1650         the Department of Economic Opportunity determines an
 1651         organization no longer qualifies for the refund;
 1652         providing for repayment and interest of certain issued
 1653         refunds; amending s. 212.12, F.S.; deleting the
 1654         authority of the Department of Revenue’s executive
 1655         director to negotiate a certain collection allowance;
 1656         conforming provisions to changes made by the act;
 1657         amending s. 212.18, F.S.; conforming a provision to
 1658         changes made by the act; amending s. 220.191, F.S.;
 1659         revising definitions; defining the term “intellectual
 1660         property”; revising the capital investment tax credit
 1661         to include certain qualifying projects for the
 1662         creation of intellectual property; specifying the
 1663         amount and maximum period of the tax credit for such
 1664         projects; specifying the limit of the credit as to
 1665         certain tax liabilities; specifying minimum required
 1666         capital investments in such projects; specifying
 1667         procedures and requirements for carrying forward and
 1668         transferring the tax credit for such projects;
 1669         creating s. 220.197, F.S.; providing a corporate
 1670         income tax credit, during a certain timeframe, for
 1671         certain health insurers and health maintenance
 1672         organizations that cover services provided by
 1673         telehealth; specifying a condition for eligibility;
 1674         authorizing the credit to be carried forward for a
 1675         certain period; authorizing the department to conduct
 1676         certain audits and investigations; requiring the
 1677         Office of Insurance Regulation to provide technical
 1678         assistance to the department; requiring the department
 1679         to pursue recovery of funds from taxpayers claiming
 1680         the credit under certain circumstances; specifying
 1681         requirements and procedures for transferring the
 1682         credit to another taxpayer; authorizing the department
 1683         and the Financial Services Commission to adopt certain
 1684         rules; amending s. 624.509, F.S.; providing an
 1685         insurance premium tax credit, during a certain
 1686         timeframe, for certain health insurers and health
 1687         maintenance organizations that cover services provided
 1688         by telehealth; requiring the Office of Insurance
 1689         Regulation to confirm certain coverage with the
 1690         department at certain timeframes; authorizing the
 1691         credit to be carried forward for a certain period;
 1692         authorizing the department to conduct certain audits
 1693         and investigations; requiring the Office of Insurance
 1694         Regulation to provide technical assistance to the
 1695         department; requiring the department to pursue
 1696         recovery of funds from taxpayers claiming the credit
 1697         under certain circumstances; specifying requirements
 1698         and procedures for transferring the credit to another
 1699         taxpayer; authorizing the department and the Financial
 1700         Services Commission to adopt certain rules; providing
 1701         that an insurer is not required to pay additional
 1702         retaliatory tax as a result of claiming such credit;
 1703         providing construction; defining terms; reenacting s.
 1704         212.20(4), F.S., relating to refunds of taxes
 1705         adjudicated unconstitutionally collected, to
 1706         incorporate the amendment made to s. 212.0596, F.S.,
 1707         in a reference thereto; authorizing the department to
 1708         adopt emergency rules; providing for expiration of the
 1709         authorization; providing for severability; providing
 1710         effective dates.