CS/CS/SB 1106: Taxation
GENERAL BILL by Rules and Calendar ; Finance and Taxation ; Pruitt
Taxation; defines terms applicable to taxation of sales, use, & other transactions; prescribes rates of taxation for transient rentals; revises rates & exemptions applicable to taxation of lease or rental of or license in real property; revises rates & exemptions applicable to tax on sales, storage, & use; authorizes certain dealers to elect to pay sales tax on services on cash basis; provides for registration of such dealers by DOR, etc. Amends FS.
-
Bill History
Date Chamber Action 1/10/2002 Senate • Prefiled
1/24/2002 Senate • Introduced, referred to Finance and Taxation; Rules and Calendar -SJ 00134; On Committee agenda-- Finance and Taxation, 01/25/02, 1:00 pm, 37-S
1/25/2002 Senate • CS by Finance and Taxation; YEAS 9 NAYS 0 -SJ 00149; CS read first time on 01/30/02 -SJ 00174; Now in Rules and Calendar -SJ 00149; On Committee agenda-- Rules and Calendar, 01/29/02, 3:45 pm, 37-S
1/29/2002 Senate • CS/CS by- Rules and Calendar; YEAS 13 NAYS 2 -SJ 00149; CS read first time on 01/30/02 -SJ 00175; Placed on Calendar, on second reading -SJ 00149
1/31/2002 Senate • Placed on Special Order Calendar -SJ 00195; Read second time -SJ 00178; Amendment(s) adopted -SJ 00178; Read third time -SJ 00179; CS passed as amended; YEAS 32 NAYS 8 -SJ 00194
2/14/2002 Senate • Retained -SJ 00245
3/22/2002 Senate • Died in Senate
-
CS/CS/SB 1106, Engrossed 1 (Current Bill Version) Posted 2/1/2002 at 12:41 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location S 938 (c1) Sales & Use Tax Pruitt Linked Last Action: 3/22/2002 H Died on Calendar
Location:S 1744 Sales & Use Tax Pruitt Compare Last Action: 3/22/2002 S Died in Committee on Finance and Taxation
Location:Citations - Statutes (22)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. 212.031 Lease or rental of or license in real property. 212.04 Admissions tax; rate, procedure, enforcement. 212.05 Sales, storage, use tax. 212.0502 212.0506 Taxation of service warranties. 212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax. 212.052 Research or development costs; exemption. 212.0598 Special provisions; air carriers. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.0601 Use taxes of vehicle dealers. 212.0602 Education; limited exemption. 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.0801 212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups. 212.09 Trade-ins deducted. 212.11 Tax returns and regulations. 376.75 Tax on production or importation of perchloroethylene. 395.701 Annual assessments on net operating revenues for inpatient and outpatient services to fund public medical assistance; administrative fines for failure to pay assessments when due; exemption. 395.7015 Annual assessment on health care entities. -
CS/CS/SB 1106, Committee Substitute 2 Posted 1/30/2002 at 12:43 AM
Bill Text: Web Page | PDF Analyses: Rules and Calendar (Post-Meeting) 1/29/2002 (pdf)
Floor Amendments (5)
Amendment Sponsor Filed Last Floor Action Format 423454 - Amendment
Campbell 1/30/2002
4:07 PMSenate: Withdrawn
1/31/2002Web Page
PDF921916 - Amendment
Clary 1/30/2002
4:19 PMSenate: Adopted
1/31/2002Web Page
PDF163140 - Amendment
Pruitt 1/30/2002
4:19 PMSenate: Adopted
1/31/2002Web Page
PDF343412 - Amendment
Holzendorf 1/30/2002
4:50 PMSenate: Adopted
1/31/2002Web Page
PDF754170 - Amendment
Mitchell 1/31/2002
9:23 AMSenate: Adopted
1/31/2002Web Page
PDFFloor Votes (1)
Date Chamber Result 1/31/2002 12:46 PM Senate 32 Yeas - 8 Nays Citations - Statutes (21)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. 212.031 Lease or rental of or license in real property. 212.04 Admissions tax; rate, procedure, enforcement. 212.05 Sales, storage, use tax. 212.0502 212.0506 Taxation of service warranties. 212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax. 212.052 Research or development costs; exemption. 212.0598 Special provisions; air carriers. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.0601 Use taxes of vehicle dealers. 212.0602 Education; limited exemption. 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.0801 212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups. 212.09 Trade-ins deducted. 376.75 Tax on production or importation of perchloroethylene. 395.701 Annual assessments on net operating revenues for inpatient and outpatient services to fund public medical assistance; administrative fines for failure to pay assessments when due; exemption. 395.7015 Annual assessment on health care entities. -
CS/SB 1106, Committee Substitute 1 Posted 1/26/2002 at 3:06 AM
Bill Text: Web Page | PDF Analyses: Finance and Taxation (Post-Meeting) 1/23/2002 (pdf)
Citations - Statutes (21)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. 212.031 Lease or rental of or license in real property. 212.04 Admissions tax; rate, procedure, enforcement. 212.05 Sales, storage, use tax. 212.0502 212.0506 Taxation of service warranties. 212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax. 212.052 Research or development costs; exemption. 212.0598 Special provisions; air carriers. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.0601 Use taxes of vehicle dealers. 212.0602 Education; limited exemption. 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.0801 212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups. 212.09 Trade-ins deducted. 376.75 Tax on production or importation of perchloroethylene. 395.701 Annual assessments on net operating revenues for inpatient and outpatient services to fund public medical assistance; administrative fines for failure to pay assessments when due; exemption. 395.7015 Annual assessment on health care entities. -
SB 1106, Original Filed Version Posted 1/11/2002 at 12:56 AM