HB 505: Streamlined Sales and Use Tax Agreement
GENERAL BILL by Rehwinkel Vasilinda ; (CO-INTRODUCERS) Moraitis
Streamlined Sales and Use Tax Agreement; Revises definitions; specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; deletes application of brackets for calculation of sales & use taxes; limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes; provides criteria to determine situs of certain sales; deletes provisions relating to mail-order sales; requires purchasers of direct mail to use direct-mail forms; provides criteria for determining location of transactions; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.
Last Action: 5/3/2013 House - Died in Finance and Tax Subcommittee
Bill Text: PDF
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Bill History
Date Chamber Action 1/22/2013 House • Filed
2/6/2013 House • Referred to Finance and Tax Subcommittee; Appropriations Committee -HJ 59
3/5/2013 House • Introduced -HJ 58
5/3/2013 House • Died in Finance and Tax Subcommittee
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HB 505, Original Filed Version (Current Bill Version) Posted 1/22/2013 at 4:42 PM
Bill Text: PDF Analyses: None Related Bills (5)
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)
H 1293 Streamlined Sales and Use Tax Agreement Rehwinkel Vasilinda Compare Last Action: 5/3/2013 H Died in Local and Federal Affairs Committee
Location: In committee/council (LFAC)
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 316 (c1) Taxes Detert Compare Last Action: 5/3/2013 S Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)
Location: In committee/council (AP)
Citations - Statutes (39)
Citation Catchline Location in Bill Location In Bill Help 11.45 Definitions; duties; authorities; reports; rules. Page 128 (pdf) 196.012 Definitions. Page 129 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 132 (pdf) 203.01 Tax on gross receipts for utility and communications services. Page 133 (pdf) 212.02 Definitions. Page 4 (pdf) 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 29 (pdf) 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 30 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 135 (pdf) 212.04 Admissions tax; rate, procedure, enforcement. Page 31 (pdf) 212.05 Sales, storage, use tax. Page 33 (pdf) 212.0506 Taxation of service warranties. Page 32 (pdf) 212.052 Research or development costs; exemption. Page 140 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. Page 51 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 140 (pdf) 212.0596 Taxation of mail order sales. Page 152 (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 64 (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 76 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 78 (pdf) 212.094 Page 90 (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 91 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 143 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 144 (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 111 (pdf) 212.18 Administration of law; registration of dealers; rules. Page 112 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 114 (pdf) 213.015 Taxpayer rights. Page 144 (pdf) 213.052 Page 119 (pdf) 213.0521 Page 120 (pdf) 213.215 Page 120 (pdf) 213.256 Simplified Sales and Use Tax Administration Act. Page 121 (pdf) 213.2562 Page 124 (pdf) 213.2567 Page 125 (pdf) 218.245 Revenue sharing; apportionment. Page 145 (pdf) 218.65 Emergency distribution. Page 146 (pdf) 288.1045 Qualified defense contractor and space flight business tax refund program. Page 148 (pdf) 288.11621 Spring training baseball franchises. Page 149 (pdf) 288.1169 International Game Fish Association World Center facility. Page 150 (pdf) 551.102 Definitions. Page 151 (pdf) 790.0655 Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. Page 151 (pdf)