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The Florida Senate

SB 430: Streamlined Sales and Use Tax Agreement


Streamlined Sales and Use Tax Agreement; Specifying certain facilities that are exempt from the transient rentals tax; providing that an exception relating to food and drink concessionaire services from the tax on the license or rental fee for the use of real property is limited to the space used exclusively for selling and distributing food and drinks; limiting the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes; authorizing the Department of Revenue to use electronic means to notify dealers of changes in the sales and use tax rates; revising exemptions from the sales and use tax for food and medical products; providing for the registration of sellers, the certification of a person as a certified service provider, and the certification of a software program as a certified automated system by the governing board under the Streamlined Sales and Use Tax Agreement, etc.

Effective Date: 1/1/2013
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Budget (BC)

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  • Bill History

    Date Chamber Action
    10/4/2011 Senate • Filed
    11/2/2011 Senate • Referred to Commerce and Tourism; Budget -SJ 39
    1/10/2012 Senate • Introduced -SJ 39
    3/9/2012 Senate • Died in Commerce and Tourism

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  • SB 430, Original Filed Version (Current Bill Version) Posted 10/4/2011 at 2:38 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 321 Streamlined Sales and Use Tax Agreement Rehwinkel Vasilinda Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    H 1181 Revenue-Neutral Tax Reform Costello, Corcoran Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)

    Citations - Statutes (39)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; authorities; reports; rules. Page 147 (pdf)
    196.012 Definitions. Page 148 (pdf)
    202.18 Allocation and disposition of tax proceeds. Page 151 (pdf)
    203.01 Tax on gross receipts for utility and communications services. Page 152 (pdf)
    212.02 Definitions. Page 5 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 27 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 28 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 28 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 35 (pdf)
    212.05 Sales, storage, use tax. Page 40 (pdf)
    212.0506 Taxation of service warranties. Page 57 (pdf)
    212.052 Research or development costs; exemption. Page 154 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 58 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 75 (pdf)
    212.0596 Taxation of mail order sales. Page 164 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 76 (pdf)
    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. Page 86 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 89 (pdf)
    212.081 Legislative intent. Page 155 (pdf)
    212.094 Page 108 (pdf)
    212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 109 (pdf)
    212.13 Records required to be kept; power to inspect; audit procedure. Page 156 (pdf)
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 129 (pdf)
    212.17 Credits for returned goods, rentals, or admissions; goods acquired for dealer’s own use and subsequently resold; additional powers of department. Page 130 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 131 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 133 (pdf)
    213.052 Page 138 (pdf)
    213.0521 Page 139 (pdf)
    213.215 Page 139 (pdf)
    213.256 Simplified Sales and Use Tax Administration Act. Page 140 (pdf)
    213.2562 Page 143 (pdf)
    213.2567 Page 144 (pdf)
    218.245 Revenue sharing; apportionment. Page 157 (pdf)
    218.65 Emergency distribution. Page 158 (pdf)
    288.1045 Qualified defense contractor and space flight business tax refund program. Page 160 (pdf)
    288.11621 Spring training baseball franchises. Page 160 (pdf)
    288.1169 International Game Fish Association World Center facility. Page 162 (pdf)
    551.102 Definitions. Page 162 (pdf)
    790.0655 Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. Page 163 (pdf)

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