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The Florida Senate

SB 126: Sales and Use Tax

GENERAL BILL by Gruters ; (CO-INTRODUCERS) Hooper ; Gainer ; Baxley ; Perry ; Harrell ; Albritton ; Stewart

Sales and Use Tax; Revising the definition of the term “retail sale”; renaming the term “mail order sale” to “remote sale” and revising the definition; revising conditions under which certain dealers are subject to sales tax levies and collection; providing that certain marketplace providers are subject to registration, collection, and remittance requirements for sales taxes, 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, 2020
Last Action: 3/14/2020 Senate - Died in Appropriations
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

Bill History

Date Chamber Action
8/14/2019 Senate • Filed
9/3/2019 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 14
10/7/2019 Senate • On Committee agenda-- Commerce and Tourism, 10/15/19, 9:00 am, 110 Senate Building
10/15/2019 Senate • Favorable by Commerce and Tourism; YEAS 5 NAYS 0 -SJ 132
• Now in Finance and Tax
1/14/2020 Senate • Introduced -SJ 13
2/10/2020 Senate • On Committee agenda-- Finance and Tax, 02/13/20, 12:30 pm, 401 Senate Building
2/13/2020 Senate • Favorable by Finance and Tax; YEAS 8 NAYS 0 -SJ 324
2/14/2020 Senate • Now in Appropriations
3/14/2020 Senate • Indefinitely postponed and withdrawn from consideration
• Died in Appropriations