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The Florida Senate

SB 292: Streamlined Sales and Use Tax Agreement

GENERAL BILL by Margolis

Streamlined Sales and Use Tax Agreement; Specifying the facilities that are exempt from the transient rentals tax; deleting criteria establishing circumstances under which taxes on the lease or rental of a motor vehicle are due; limiting the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, and mobile homes; providing amnesty for uncollected or unpaid sales and use taxes for sellers who register under the Streamlined Sales and Use Tax Agreement, etc.

Effective Date: 1/1/2017
Last Action: 2/10/2016 Senate - Withdrawn from further consideration -SJ 344
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    9/14/2015 Senate • Filed
    9/17/2015 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 23
    1/12/2016 Senate • Introduced -SJ 23
    2/10/2016 Senate • Withdrawn from Commerce and Tourism; Finance and Tax; Appropriations -SJ 344
    • Withdrawn from further consideration -SJ 344

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  • SB 292, Original Filed Version (Current Bill Version) Posted 9/14/2015 at 9:02 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (55)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; authorities; reports; rules. Page 124 (pdf)
    196.012 Definitions. Page 125 (pdf)
    202.18 Allocation and disposition of tax proceeds. Page 128 (pdf), Page 157 (pdf)
    202.20 Local communications services tax conversion rates. Page 160 (pdf)
    203.0011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 128 (pdf)
    203.01 Tax on gross receipts for utility and communications services. Page 129 (pdf)
    212.02 Definitions. Page 6 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 28 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 29 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 130 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 29 (pdf), Page 183 (pdf)
    212.05 Sales, storage, use tax. Page 30 (pdf)
    212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 135 (pdf)
    212.0506 Taxation of service warranties. Page 48 (pdf)
    212.052 Research or development costs; exemption. Page 135 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 48 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 136 (pdf)
    212.0596 Taxation of mail order sales. Page 61 (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 62 (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 72 (pdf), Page 184 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 74 (pdf), Page 155 (pdf), Page 165 (pdf), Page 186 (pdf)
    212.094 Page 86 (pdf)
    212.11 Tax returns and regulations. Page 183 (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 87 (pdf)
    212.13 Records required to be kept; power to inspect; audit procedure. Page 139 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 140 (pdf)
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 141 (pdf)
    212.17 Tax credits or refunds. Page 106 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 107 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 109 (pdf)
    213.015 Taxpayer rights. Page 141 (pdf)
    213.052 Page 115 (pdf)
    213.0521 Page 116 (pdf)
    213.053 Confidentiality and information sharing. Page 194 (pdf)
    213.215 Page 116 (pdf)
    213.22 Technical assistance advisements. Page 182 (pdf)
    213.256 Simplified Sales and Use Tax Administration Act. Page 117 (pdf)
    213.2561 Page 120 (pdf)
    213.2562 Page 120 (pdf)
    218.245 Revenue sharing; apportionment. Page 142 (pdf)
    218.65 Emergency distribution. Page 143 (pdf)
    288.1045 Qualified defense contractor and space flight business tax refund program. Page 145 (pdf)
    288.11621 Spring training baseball franchises. Page 146 (pdf)
    288.11625 Sports development. Page 147 (pdf)
    288.11631 Retention of Major League Baseball spring training baseball franchises. Page 150 (pdf)
    288.1169 International Game Fish Association World Center facility. Page 152 (pdf)
    288.1258 Entertainment industry qualified production companies; application procedure; categories; duties of the Department of Revenue; records and reports. Page 177 (pdf)
    365.172 Emergency communications number “E911.” Page 195 (pdf)
    366.051 Cogeneration; small power production; commission jurisdiction. Page 180 (pdf)
    465.187 Sale of medicinal drugs. Page 182 (pdf)
    551.102 Definitions. Page 153 (pdf)
    634.131 Tax on premiums and assessments. Page 156 (pdf)
    634.415 Tax on premiums; annual statement; reports. Page 157 (pdf)
    790.0655 Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. Page 154 (pdf)
    921.0022 Criminal Punishment Code; offense severity ranking chart. Page 171 (pdf)

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