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CS/SB 1978: Tax Administration

GENERAL BILL by Finance and Taxation ; Carlton

Tax Administration; eliminates provisions for temporary exemption certificates; eliminates specific sales tax exemption for organizations providing crime prevention, drunk-driving prevention, & juvenile-delinquency-prevention services; creates Simplified Sales & Use Tax Administration Act; provides for treatment of Indian tribes under Unemployment Compensation Law, etc. Amends Chs. 45, 69, 201, 212, 213, 215, 218, 220, 443, 561, 624.

Effective Date: Upon becoming law except as otherwise provided
Last Action: 5/2/2001 Senate - House Bill substituted -SJ 00805; Laid on Table, refer to HB 1981 (Died in Senate Returning Messages); Refer to HB 21 (Ch. 2001-225), CS/SB 1784 (Ch. 2001-56), CS/SB 1872 (Ch. 2001-220)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    3/6/2001 Senate • Filed
    3/21/2001 Senate • Introduced, referred to Commerce and Economic Opportunities; Finance and Taxation -SJ 00202
    3/30/2001 Senate • On Committee agenda-- Commerce and Economic Opportunities, 04/04/01, 1:30 pm, 110-S
    4/4/2001 Senate • Favorable by Commerce and Economic Opportunities; YEAS 9 NAYS 0 -SJ 00326
    4/5/2001 Senate • Now in Finance and Taxation -SJ 00327
    4/19/2001 Senate • On Committee agenda-- Finance and Taxation, 04/24/01, 3:00 pm, 37-S
    4/24/2001 Senate • CS by- Finance and Taxation; YEAS 8 NAYS 0 -SJ 00543; CS read first time on 04/26/01 -SJ 00546
    4/26/2001 Senate • Placed on Calendar, on second reading -SJ 00543
    5/1/2001 Senate • Placed on Special Order Calendar -SJ 00652; Read second time -SJ 00758; Amendment(s) adopted -SJ 00759; Amendment pending -SJ 00760; Pending amendment withdrawn -SJ 00777; Ordered engrossed -SJ 00777
    5/2/2001 Senate • House Bill substituted -SJ 00805; Laid on Table, refer to HB 1981 (Died in Senate Returning Messages); Refer to HB 21 (Ch. 2001-225), CS/SB 1784 (Ch. 2001-56), CS/SB 1872 (Ch. 2001-220)

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  • CS/SB 1978, Engrossed 1 (Current Bill Version) Posted 5/3/2001 at 4:49 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (17)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 1981 (e2) Tax Administration Wallace Similar Last Action: 5/4/2001 S In returning messages; Died in returning Messages, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225), CS/SB 1784 (Ch. 2001-56)
    Location:
    H 21 (e2) Kyle Compare Last Action: 6/13/2001 Approved by Governor; Chapter No. 2001-225
    Location:
    H 143 Sales Tax/Bottled Drinking Water Davis Compare Last Action: 5/4/2001 H Died in Committee on Fiscal Policy & Resources (FRC), Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225)
    Location:
    H 645 Alcoholic Beverages/Nonprofit Orgs. Henriquez Compare Last Action: 5/4/2001 S Died in Messages
    Location:
    H 1009 Excise Tax on Documents Baxley Compare Last Action: 5/4/2001 H Died on Calendar
    Location:
    H 1329 Sales & Use Tax Administration Gannon Compare Last Action: 5/4/2001 H Died in Committee on Fiscal Policy & Resources (FRC), Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225)
    Location:
    H 1411 District School Tax Pickens, Clarke Compare Last Action: 5/4/2001 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/SB 1872 (Ch. 2001-220)
    Location:
    H 1977 State Planning & Budgeting Fiscal Responsibility Council Compare Last Action: 5/4/2001 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225), SB 532 (Ch. 2001-238), CS/SB 822 (Ch. 2001-266), CS/SB 1784 (Ch. 2001-56)
    Location:
    S 128 (e1) Taxation King Compare Last Action: 5/4/2001 S Died on Calendar, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225), CS/SB 1872 (Ch. 2001-220)
    Location:
    S 310 (e2) Growth Management Carlton Compare Last Action: 5/4/2001 H In Messages; Died in Messages, Link/Iden/Sim/Compare passed, refer to HB 1225 (Ch. 2001-201), CS/SB 1872 (Ch. 2001-220)
    Location:
    S 358 Alcoholic Beverages/Nonprofit Orgs. Miller Compare Last Action: 5/4/2001 S Died in Committee on Finance and Taxation
    Location:
    S 1374 (c2) Elections Carlton Compare Last Action: 5/4/2001 S Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/SB 1118 (Ch. 2001-40), CS/SB 1872 (Ch. 2001-220)
    Location:
    S 1638 (c1) Sales & Use Tax Administration Carlton Compare Last Action: 5/4/2001 H Died in Messages, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225)
    Location:
    S 1784 (e2) Horne Compare Last Action: 5/25/2001 Approved by Governor; Chapter No. 2001-56; See also SB 532 (Ch. 2001-238), CS/SB 822 (Ch. 2001-266)
    Location:
    S 1872 (e1) Carlton Compare Last Action: 6/13/2001 Approved by Governor; Chapter No. 2001-220
    Location:
    S 2108 (e2) Education Governance Reorganization Pruitt Compare Last Action: 5/4/2001 H Died in Messages, Link/Iden/Sim/Compare passed, refer to SB 1162 (Ch. 2001-170), CS/SB 1872 (Ch. 2001-220)
    Location:
    S 2140 Excise Tax on Documents Rossin Compare Last Action: 5/4/2001 S Died in Committee on Appropriations Subcommittee on General Government
    Location:

    Citations - Statutes (27)

    Citation Catchline Location in Bill Location In Bill Help
    45.031 Judicial sales procedure.
    69.041 State named party; lien foreclosure, suit to quiet title.
    201.02 Tax on deeds and other instruments relating to real property or interests in real property.
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
    212.02 Definitions.
    212.031 Lease or rental of or license in real property.
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
    212.11 Tax returns and regulations.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    213.256
    213.27 Contracts with debt collection agencies and certain vendors.
    213.285 Certified audits.
    213.30 Compensation for information relating to a violation of the tax laws.
    215.20 Certain income and certain trust funds to contribute to the General Revenue Fund.
    218.21 Definitions.
    220.22 Returns; filing requirement.
    236.25 District school tax.
    236.31 District millage elections.
    236.32 Procedure for holding and conducting school district millage elections.
    443.131 Contributions.
    443.1315
    561.501 Surcharge on sale of alcoholic beverages for consumption on the premises; penalty.
    624.509 Premium tax; rate and computation.

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  • CS/SB 1978, Committee Substitute 1 Posted 4/27/2001 at 7:51 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Taxation (Post-Meeting) 4/24/2001 (pdf)

    Floor Amendments (3)

    Amendment Sponsor Filed Last Floor Action Format
    770900 - Amendment
    Brown-Waite 4/30/2001
    4:07 PM
    Web Page
    PDF
    343982 - Amendment
    Rossin 4/30/2001
    6:34 PM
    Web Page
    PDF
    490854 - Amendment
    Carlton 5/1/2001
    8:09 AM
    Web Page
    PDF

    Citations - Statutes (24)

    Citation Catchline Location in Bill Location In Bill Help
    45.031 Judicial sales procedure.
    69.041 State named party; lien foreclosure, suit to quiet title.
    201.02 Tax on deeds and other instruments relating to real property or interests in real property.
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
    212.02 Definitions.
    212.031 Lease or rental of or license in real property.
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
    212.11 Tax returns and regulations.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    213.256
    213.27 Contracts with debt collection agencies and certain vendors.
    213.285 Certified audits.
    213.30 Compensation for information relating to a violation of the tax laws.
    215.20 Certain income and certain trust funds to contribute to the General Revenue Fund.
    218.21 Definitions.
    220.22 Returns; filing requirement.
    443.131 Contributions.
    443.1315
    561.501 Surcharge on sale of alcoholic beverages for consumption on the premises; penalty.
    624.509 Premium tax; rate and computation.

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  • SB 1978, Original Filed Version Posted 3/16/2001 at 1:12 AM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Economic Opportunities (Post-Meeting) 4/3/2001 (pdf)

    Citations - Statutes (14)

    Citation Catchline Location in Bill Location In Bill Help
    45.031 Judicial sales procedure.
    69.041 State named party; lien foreclosure, suit to quiet title.
    212.02 Definitions.
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    213.27 Contracts with debt collection agencies and certain vendors.
    213.285 Certified audits.
    213.30 Compensation for information relating to a violation of the tax laws.
    215.20 Certain income and certain trust funds to contribute to the General Revenue Fund.
    220.22 Returns; filing requirement.
    624.509 Premium tax; rate and computation.

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