Senate Bill 316 (2013) - The Florida Senate

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CS/SB 316: Taxes

GENERAL BILL by Commerce and Tourism ; Detert ; (CO-INTRODUCERS) Margolis ; Sachs

Taxes; Reducing the tax rate applied to the sale of communications services; reducing the tax rate applied to retail sales of direct-to-home satellite services; revising the term “mail order sale” to specifically include sales of tangible personal property ordered through the Internet; providing that certain persons who make mail order sales and who have a nexus with this state are subject to this state’s power to levy and collect the sales and use tax when they engage in certain enumerated activities, etc.

Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2013
Last Action: 5/3/2013 Senate - Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)
Bill Text: Web Page | PDF

Senate Committee References:

Commerce and Tourism (CM)
Appropriations Subcommittee on Finance and Tax (AFT)
Appropriations (AP)
Rules (RC)

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Bill History

Date	Chamber	Action
1/16/2013	Senate	• Filed
1/18/2013	Senate	• Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 27
1/28/2013	Senate	• On Committee agenda-- Commerce and Tourism, 02/05/13, 9:00 am, 110 Senate Office Building
2/5/2013	Senate	• CS by Commerce and Tourism; YEAS 10 NAYS 1 -SJ 113
2/7/2013	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute)
2/12/2013	Senate	• Now in Appropriations Subcommittee on Finance and Tax -SJ 113
3/5/2013	Senate	• Introduced -SJ 27 • CS by Commerce and Tourism read 1st time -SJ 108
4/8/2013	Senate	• On Committee agenda-- Appropriations Subcommittee on Finance and Tax, 04/11/13, 10:30 am, 37 Senate Office Building
4/11/2013	Senate	• Subcommittee Recommendation: CS/CS by Appropriations Subcommittee on Finance and Tax; YEAS 10 NAYS 1 -SJ 434
4/15/2013	Senate	• Now in Appropriations -SJ 434
5/3/2013	Senate	• Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)

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CS/SB 316, Committee Substitute 1 (Current Bill Version) Posted 2/7/2013 at 2:54 PM

Bill Text:	Web Page \| PDF

Analyses:	Appropriations Subcommittee on Finance and Tax (Pre-Meeting) 4/9/2013 (pdf) Appropriations Subcommittee on Finance and Tax (Post-Meeting) 4/15/2013 (pdf)

Related Bills (7)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 391 (c1)	Exemptions from Tax on Sales, Use, & Other Transactions	Magar	Compare	Last Action: 5/3/2013 H Died on Calendar, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39) Location: On 2nd Reading Calendar
H 497	Small Business Fairness Act	Moskowitz	Compare	Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee Location: In committee/council (FTSC)
H 505	Streamlined Sales and Use Tax Agreement	Rehwinkel Vasilinda	Compare	Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee Location: In committee/council (FTSC)
H 7007 (er)	Economic Development	Economic Development and Tourism Subcommittee	Compare	Last Action: 5/17/2013 Chapter No. 2013-39, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42) Location: Became Law
H 7097	Tax On Sales, Use, & Other Transactions	Finance and Tax Subcommittee	Compare	Last Action: 5/3/2013 H Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42) Location: In committee/council (APC)
S 88	Mail Order Sales	Margolis	Compare	Last Action: 5/3/2013 S Died in Commerce and Tourism Location: In committee/council (CM)
S 518 (c1)	Economic Business Incentives	Hukill	Compare	Last Action: 5/3/2013 S Died on Calendar, companion bill(s) passed, see HB 4013 (Ch. 2013-96), CS/CS/HB 7007 (Ch. 2013-39), CS/SB 406 (Ch. 2013-42) Location: On 2nd Reading Calendar

Proposed Committee Substitutes (1)

PCS and Amendments	Sponsor	Filed	Last Committee Action	Format
277232 - Proposed Committee Substitute	Appropriations	4/15/2013 1:22 PM		Web Page PDF

Committee Amendments (5)

Amendment	Sponsor	Filed	Last Committee Action	Format
126132 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Appropriations Subcommittee on Finance and Tax (Margolis)	4/10/2013 8:37 AM	Replaced by Committee Substitute 4/11/2013	Web Page PDF
683512 - Amendment to Amendment (126132) Delete line 130 and insert:	Appropriations Subcommittee on Finance and Tax (Brandes)	4/10/2013 6:54 PM	Favorable 4/11/2013	Web Page PDF
172076 - Amendment to Amendment (126132) Delete line 167 and insert:	Appropriations Subcommittee on Finance and Tax (Brandes)	4/10/2013 7:10 PM	Withdrawn 4/11/2013	Web Page PDF
188326 - Amendment to Amendment (126132) Delete line 167 and insert:	Appropriations Subcommittee on Finance and Tax (Brandes)	4/10/2013 7:19 PM	Withdrawn 4/11/2013	Web Page PDF
780744 - Amendment to Amendment (126132) Delete lines 303 - 313 and insert:	Appropriations Subcommittee on Finance and Tax (Brandes)	4/10/2013 7:29 PM	Withdrawn 4/11/2013	Web Page PDF

Committee Votes (1)

Date	Committee	Result
4/11/2013 10:30 AM	Appropriations Subcommittee on Finance and Tax	10 Yeas - 1 Nays

Citations - Statutes (6)

Citation	Catchline	Location in Bill Location In Bill Help
202.12	Sales of communications services.	Page 2 (pdf)
202.12001	Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).	Page 4 (pdf)
203.001	Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).	Page 4 (pdf)
212.0596	Taxation of mail order sales.	Page 4 (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 10 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 14 (pdf)

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SB 316, Original Filed Version Posted 1/16/2013 at 8:15 AM

Bill Text:	Web Page \| PDF

Analyses:	Commerce and Tourism (Pre-Meeting) 2/4/2013 (pdf) Commerce and Tourism (Post-Meeting) 2/7/2013 (pdf)

Related Bills (2)

Bill Number	Subject	Filed By	Relationship	Last Action and Location	Track Bills
H 497	Small Business Fairness Act	Moskowitz	Compare	Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee Location: In committee/council (FTSC)
S 88	Mail Order Sales	Margolis	Compare	Last Action: 5/3/2013 S Died in Commerce and Tourism Location: In committee/council (CM)

Committee Amendments (3)

Amendment	Sponsor	Filed	Last Committee Action	Format
862170 - Amendment Delete lines 91 - 128 and insert:	Commerce and Tourism (Detert)	2/4/2013 9:18 AM	Replaced by Committee Substitute 2/7/2013	Web Page PDF
444784 - Amendment Between lines 300 and 301 insert:	Commerce and Tourism (Detert)	2/4/2013 9:19 AM	Replaced by Substitute Amendment 2/7/2013	Web Page PDF
405190 - Substitute Amendment (444784) Delete line 301 and insert:	Commerce and Tourism (Detert)	2/5/2013 7:34 AM (Late Filed)	Replaced by Committee Substitute 2/7/2013	Web Page PDF

Committee Votes (1)

Date	Committee	Result
2/5/2013 9:00 AM	Commerce and Tourism	10 Yeas - 1 Nays

Citations - Statutes (2)

Citation	Catchline	Location in Bill Location In Bill Help
212.0596	Taxation of mail order sales.	Page 1 (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 7 (pdf)

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