Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1304
       
       
       
       
       
       
                                Barcode 665438                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/02/2012           .                                
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       The Committee on Budget (Bogdanoff) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 500 and 501
    4  insert:
    5         Section 8. Paragraph (a) of subsection (2) of section
    6  213.756, Florida Statutes, is amended to read:
    7         213.756 Funds collected are state tax funds.—
    8         (2)(a) In any action by a purchaser against a retailer,
    9  dealer, or vendor to obtain a refund of or to otherwise recover
   10  taxes, fees, or surcharges collected by the retailer, dealer, or
   11  vendor from the purchaser:
   12         1. The purchaser in the action has the burden of proving
   13  all elements of its claim for a refund by clear and convincing
   14  evidence;
   15         2. The purchaser’s sole remedy in the action is damages
   16  measured by the difference between what the retailer, dealer, or
   17  vendor collected as a tax, fee, or surcharge and what the
   18  retailer, dealer, or vendor paid to the taxing authority, plus
   19  any discount or collection allowance authorized by law and taken
   20  by the retailer, dealer, or vendor; and
   21         3. It is an affirmative defense to the action if when the
   22  retailer, dealer, or vendor remitted the amount collected from
   23  the purchaser to the appropriate taxing authority, less any
   24  discount or collection allowance authorized by law; and.
   25         4. It is an absolute defense to any claim if the retailer,
   26  dealer, or vendor collected the amount pursuant to an agreement
   27  with the Department of Revenue and remitted the amount collected
   28  from the purchaser to the appropriate taxing authority, less any
   29  discount or collection allowance authorized by law.
   30  
   31  ================= T I T L E  A M E N D M E N T ================
   32         And the title is amended as follows:
   33         Delete line 37
   34  and insert:
   35         Contraband Forfeiture Act; amending s. 213.756, F.S.;
   36         providing an absolute defense by a retailer against a
   37         purchaser’s claim for a refund; amending s. 220.153,
   38         F.S.;