Florida Senate - 2012                          SENATOR AMENDMENT
       Bill No. CS/HB 7099, 2nd Eng.
                                Barcode 401932                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Floor: WD            .                                
             03/09/2012 10:02 PM       .                                

       Senator Bogdanoff moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 318 and 319
    4  insert:
    5         Section 2. Subsection (2) of section 212.0596, Florida
    6  Statutes, is amended to read:
    7         212.0596 Taxation of mail order sales.—
    8         (2) Every dealer as defined in s. 212.06(2)(c) who makes a
    9  mail order sale is subject to the power of this state to levy
   10  and collect the tax imposed by this chapter when:
   11         (a) The dealer is a corporation doing business under the
   12  laws of this state or a person domiciled in, a resident of, or a
   13  citizen of, this state;
   14         (b) The dealer maintains retail establishments or offices
   15  in this state, whether the mail order sales thus subject to
   16  taxation by this state result from or are related in any other
   17  way to the activities of such establishments or offices;
   18         (c) The dealer has agents in this state who solicit
   19  business or transact business on behalf of the dealer, whether
   20  the mail order sales thus subject to taxation by this state
   21  result from or are related in any other way to such solicitation
   22  or transaction of business, except that a printer who mails or
   23  delivers for an out-of-state print purchaser material the
   24  printer printed for it shall not be deemed to be the print
   25  purchaser’s agent for purposes of this paragraph;
   26         (d) The property was delivered in this state in fulfillment
   27  of a sales contract that was entered into in this state, in
   28  accordance with applicable conflict of laws rules, when a person
   29  in this state accepted an offer by ordering the property;
   30         (e) The dealer, by purposefully or systematically
   31  exploiting the market provided by this state by any media
   32  assisted, media-facilitated, or media-solicited means,
   33  including, but not limited to, direct mail advertising,
   34  unsolicited distribution of catalogs, computer-assisted
   35  shopping, television, radio, or other electronic media, or
   36  magazine or newspaper advertisements or other media, creates
   37  nexus with this state;
   38         (f) Through compact or reciprocity with another
   39  jurisdiction of the United States, that jurisdiction uses its
   40  taxing power and its jurisdiction over the retailer in support
   41  of this state’s taxing power;
   42         (g) The dealer consents, expressly or by implication, to
   43  the imposition of the tax imposed by this chapter;
   44         (h) The dealer is subject to service of process under s.
   45  48.181;
   46         (i) The dealer’s mail order sales are subject to the power
   47  of this state to tax sales or to require the dealer to collect
   48  use taxes under a statute or statutes of the United States;
   49         (j) The dealer owns real property or tangible personal
   50  property that is physically in this state, except that a dealer
   51  whose only property (including property owned by an affiliate)
   52  in this state is located at the premises of a printer with which
   53  the vendor has contracted for printing, and is either a final
   54  printed product, or property which becomes a part of the final
   55  printed product, or property from which the printed product is
   56  produced, is not deemed to own such property for purposes of
   57  this paragraph;
   58         (k) The dealer and any affiliated person that,
   59  notwithstanding its form of organization, bears the same
   60  relationship to the dealer as, while not having nexus with this
   61  state on any of the bases described in paragraphs (a)-(j) or
   62  paragraph (l), is a corporation that is a member of an
   63  affiliated group of corporations, as defined in s. 1504(a) of
   64  the Internal Revenue Code, whose members are includable under s.
   65  1504(b) of the Internal Revenue Code, and whose members are
   66  eligible to file a consolidated tax return for federal corporate
   67  income tax purposes bears to and any parent or subsidiary
   68  corporation in the affiliated group; the affiliated person has
   69  nexus with this state; and: on one or more of the bases
   70  described in paragraphs (a)-(j) or paragraph (l); or
   71         1. The dealer sells a similar line of products as the
   72  affiliated person and does so under the same or a similar
   73  business name;
   74         2. The affiliated person uses its in-state employees or in
   75  state facilities to advertise, promote, or facilitate sales by
   76  the dealer to customers;
   77         3. The affiliated person maintains an office, distribution
   78  facility, warehouse, storage place, or similar place of business
   79  in this state to facilitate the delivery of property or services
   80  sold by the dealer to the dealer’s customers;
   81         4. The affiliated person uses trademarks, service marks, or
   82  trade names in this state which are the same or substantially
   83  similar to those used by the dealer; or
   84         5. The affiliated person delivers, installs, assembles, or
   85  performs maintenance services for the dealer’s customers within
   86  this state; or
   87         (l) The dealer or the dealer’s activities have sufficient
   88  connection with or relationship to this state or its residents
   89  of some type other than those described in paragraphs (a)-(k) to
   90  create nexus empowering this state to tax its mail order sales
   91  or to require the dealer to collect sales tax or accrue use tax.
   93  ================= T I T L E  A M E N D M E N T ================
   94         And the title is amended as follows:
   95         Delete line 6
   96  and insert:
   97         rock; amending s. 212.0596, F.S.; revising the
   98         conditions, requirements, and criteria that subject a
   99         dealer to the state’s power to impose and collect the
  100         tax on sales, use, and other transactions on mail
  101         order sales; amending s. 212.07, F.S.; conforming a
  102         cross-