Florida Senate - 2012                          SENATOR AMENDMENT
       Bill No. CS/HB 7099, 2nd Eng.
                                Barcode 628880                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                Floor: 3/AD/2R         .         Floor: SENA3/C         
             03/09/2012 07:03 PM       .      03/09/2012 11:45 PM       

       Senator Norman moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 739 and 740
    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 sole remedy in the action is damages measured by the
   16  difference between what the retailer, dealer, or vendor
   17  collected as a tax, fee, or surcharge and what the retailer,
   18  dealer, or vendor paid to the taxing authority plus any discount
   19  or collection allowance authorized by law and taken by the
   20  retailer, dealer, or vendor; and
   21         3. It is an affirmative defense to the action 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 the action if the retailer,
   26  dealer, or vendor collected tax on delivery charges and resolved
   27  any tax liability on that issue in accordance with an agreement
   28  entered into with the Department of Revenue pursuant to s.
   29  213.21.
   31  ================= T I T L E  A M E N D M E N T ================
   32         And the title is amended as follows:
   33         Between lines 38 and 39
   34  insert:
   35         amending s. 213.756, F.S.; providing an absolute
   36         defense by a retailer, dealer, or vendor against a
   37         purchaser’s claim for a refund;