Florida Senate - 2020                                     SB 126
       By Senator Gruters
       23-00203-20                                            2020126__
    1                        A bill to be entitled                      
    2         An act relating to the sales and use tax; amending s.
    3         212.02, F.S.; revising the definition of the term
    4         “retail sale”; amending s. 212.05, F.S.; conforming a
    5         provision to changes made by the act; amending s.
    6         212.0596, F.S.; renaming the term “mail order sale” to
    7         “remote sale” and revising the definition; revising
    8         conditions under which certain dealers are subject to
    9         sales tax levies and collection; defining the term
   10         “making a substantial number of remote sales”;
   11         deleting an exemption for certain dealers from
   12         collecting local option surtaxes; conforming
   13         provisions to changes made by the act; creating s.
   14         212.05965, F.S.; defining terms; providing that
   15         certain marketplace providers are subject to
   16         registration, collection, and remittance requirements
   17         for sales taxes; requiring marketplace providers to
   18         provide a certain certification to their marketplace
   19         sellers; specifying requirements for marketplace
   20         sellers; requiring marketplace providers to allow the
   21         Department of Revenue to examine and audit their books
   22         and records; specifying the examination and audit
   23         authority of the department; providing that a
   24         marketplace seller, and not the marketplace provider,
   25         is liable for sales tax collection and remittance
   26         under certain circumstances; authorizing marketplace
   27         providers and marketplace sellers to enter into
   28         agreements for the recovery of certain taxes,
   29         interest, and penalties; authorizing the department to
   30         settle and compromise taxes, interest, or penalties
   31         assessed on sales conducted through a marketplace;
   32         providing construction and applicability; amending s.
   33         212.06, F.S.; revising the definition of the term
   34         “dealer”; conforming provisions to changes made by the
   35         act; amending s. 212.12, F.S.; deleting an exclusion
   36         from certain dealers who are allowed a dealer’s credit
   37         for collecting tax; deleting the authority of the
   38         department’s executive director to negotiate a
   39         collection allowance with certain dealers; conforming
   40         a provision to changes made by the act; amending s.
   41         212.18, F.S.; conforming a provision to changes made
   42         by the act; reenacting s. 212.20(4), F.S., relating to
   43         refunds of taxes adjudicated unconstitutionally
   44         collected, to incorporate the amendment made to s.
   45         212.0596, F.S., in a reference thereto; authorizing
   46         the department to adopt emergency rules; providing for
   47         expiration of the authority; providing for
   48         severability; providing effective dates.
   50  Be It Enacted by the Legislature of the State of Florida:
   52         Section 1. Paragraph (e) of subsection (14) of section
   53  212.02, Florida Statutes, is amended to read:
   54         212.02 Definitions.—The following terms and phrases when
   55  used in this chapter have the meanings ascribed to them in this
   56  section, except where the context clearly indicates a different
   57  meaning:
   58         (14)
   59         (e) The term “retail sale” includes a remote mail order
   60  sale, as defined in s. 212.0596(1).
   61         Section 2. Effective October 1, 2020, paragraph (f) is
   62  added to subsection (14) of section 212.02, Florida Statutes, to
   63  read:
   64         212.02 Definitions.—The following terms and phrases when
   65  used in this chapter have the meanings ascribed to them in this
   66  section, except where the context clearly indicates a different
   67  meaning:
   68         (14)
   69         (f)The term “retail sale” includes a sale facilitated
   70  through a marketplace as defined in s. 212.05965(1).
   71         Section 3. Section 212.05, Florida Statutes, is amended to
   72  read:
   73         212.05 Sales, storage, use tax.—It is hereby declared to be
   74  the legislative intent that every person is exercising a taxable
   75  privilege who engages in the business of selling tangible
   76  personal property at retail in this state, including the
   77  business of making remote mail order sales;, or who rents or
   78  furnishes any of the things or services taxable under this
   79  chapter;, or who stores for use or consumption in this state any
   80  item or article of tangible personal property as defined herein
   81  and who leases or rents such property within the state.
   82         (1) For the exercise of such privilege, a tax is levied on
   83  each taxable transaction or incident, which tax is due and
   84  payable as follows:
   85         (a)1.a. At the rate of 6 percent of the sales price of each
   86  item or article of tangible personal property when sold at
   87  retail in this state, computed on each taxable sale for the
   88  purpose of remitting the amount of tax due the state, and
   89  including each and every retail sale.
   90         b. Each occasional or isolated sale of an aircraft, boat,
   91  mobile home, or motor vehicle of a class or type which is
   92  required to be registered, licensed, titled, or documented in
   93  this state or by the United States Government shall be subject
   94  to tax at the rate provided in this paragraph. The department
   95  shall by rule adopt any nationally recognized publication for
   96  valuation of used motor vehicles as the reference price list for
   97  any used motor vehicle which is required to be licensed pursuant
   98  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
   99  party to an occasional or isolated sale of such a vehicle
  100  reports to the tax collector a sales price which is less than 80
  101  percent of the average loan price for the specified model and
  102  year of such vehicle as listed in the most recent reference
  103  price list, the tax levied under this paragraph shall be
  104  computed by the department on such average loan price unless the
  105  parties to the sale have provided to the tax collector an
  106  affidavit signed by each party, or other substantial proof,
  107  stating the actual sales price. Any party to such sale who
  108  reports a sales price less than the actual sales price is guilty
  109  of a misdemeanor of the first degree, punishable as provided in
  110  s. 775.082 or s. 775.083. The department shall collect or
  111  attempt to collect from such party any delinquent sales taxes.
  112  In addition, such party shall pay any tax due and any penalty
  113  and interest assessed plus a penalty equal to twice the amount
  114  of the additional tax owed. Notwithstanding any other provision
  115  of law, the Department of Revenue may waive or compromise any
  116  penalty imposed pursuant to this subparagraph.
  117         2. This paragraph does not apply to the sale of a boat or
  118  aircraft by or through a registered dealer under this chapter to
  119  a purchaser who, at the time of taking delivery, is a
  120  nonresident of this state, does not make his or her permanent
  121  place of abode in this state, and is not engaged in carrying on
  122  in this state any employment, trade, business, or profession in
  123  which the boat or aircraft will be used in this state, or is a
  124  corporation none of the officers or directors of which is a
  125  resident of, or makes his or her permanent place of abode in,
  126  this state, or is a noncorporate entity that has no individual
  127  vested with authority to participate in the management,
  128  direction, or control of the entity’s affairs who is a resident
  129  of, or makes his or her permanent abode in, this state. For
  130  purposes of this exemption, either a registered dealer acting on
  131  his or her own behalf as seller, a registered dealer acting as
  132  broker on behalf of a seller, or a registered dealer acting as
  133  broker on behalf of the purchaser may be deemed to be the
  134  selling dealer. This exemption shall not be allowed unless:
  135         a. The purchaser removes a qualifying boat, as described in
  136  sub-subparagraph f., from the state within 90 days after the
  137  date of purchase or extension, or the purchaser removes a
  138  nonqualifying boat or an aircraft from this state within 10 days
  139  after the date of purchase or, when the boat or aircraft is
  140  repaired or altered, within 20 days after completion of the
  141  repairs or alterations; or if the aircraft will be registered in
  142  a foreign jurisdiction and:
  143         (I) Application for the aircraft’s registration is properly
  144  filed with a civil airworthiness authority of a foreign
  145  jurisdiction within 10 days after the date of purchase;
  146         (II) The purchaser removes the aircraft from the state to a
  147  foreign jurisdiction within 10 days after the date the aircraft
  148  is registered by the applicable foreign airworthiness authority;
  149  and
  150         (III) The aircraft is operated in the state solely to
  151  remove it from the state to a foreign jurisdiction.
  153  For purposes of this sub-subparagraph, the term “foreign
  154  jurisdiction” means any jurisdiction outside of the United
  155  States or any of its territories;
  156         b. The purchaser, within 30 days from the date of
  157  departure, provides the department with written proof that the
  158  purchaser licensed, registered, titled, or documented the boat
  159  or aircraft outside the state. If such written proof is
  160  unavailable, within 30 days the purchaser shall provide proof
  161  that the purchaser applied for such license, title,
  162  registration, or documentation. The purchaser shall forward to
  163  the department proof of title, license, registration, or
  164  documentation upon receipt;
  165         c. The purchaser, within 10 days of removing the boat or
  166  aircraft from Florida, furnishes the department with proof of
  167  removal in the form of receipts for fuel, dockage, slippage,
  168  tie-down, or hangaring from outside of Florida. The information
  169  so provided must clearly and specifically identify the boat or
  170  aircraft;
  171         d. The selling dealer, within 5 days of the date of sale,
  172  provides to the department a copy of the sales invoice, closing
  173  statement, bills of sale, and the original affidavit signed by
  174  the purchaser attesting that he or she has read the provisions
  175  of this section;
  176         e. The seller makes a copy of the affidavit a part of his
  177  or her record for as long as required by s. 213.35; and
  178         f. Unless the nonresident purchaser of a boat of 5 net tons
  179  of admeasurement or larger intends to remove the boat from this
  180  state within 10 days after the date of purchase or when the boat
  181  is repaired or altered, within 20 days after completion of the
  182  repairs or alterations, the nonresident purchaser applies to the
  183  selling dealer for a decal which authorizes 90 days after the
  184  date of purchase for removal of the boat. The nonresident
  185  purchaser of a qualifying boat may apply to the selling dealer
  186  within 60 days after the date of purchase for an extension decal
  187  that authorizes the boat to remain in this state for an
  188  additional 90 days, but not more than a total of 180 days,
  189  before the nonresident purchaser is required to pay the tax
  190  imposed by this chapter. The department is authorized to issue
  191  decals in advance to dealers. The number of decals issued in
  192  advance to a dealer shall be consistent with the volume of the
  193  dealer’s past sales of boats which qualify under this sub
  194  subparagraph. The selling dealer or his or her agent shall mark
  195  and affix the decals to qualifying boats in the manner
  196  prescribed by the department, before delivery of the boat.
  197         (I) The department is hereby authorized to charge dealers a
  198  fee sufficient to recover the costs of decals issued, except the
  199  extension decal shall cost $425.
  200         (II) The proceeds from the sale of decals will be deposited
  201  into the administrative trust fund.
  202         (III) Decals shall display information to identify the boat
  203  as a qualifying boat under this sub-subparagraph, including, but
  204  not limited to, the decal’s date of expiration.
  205         (IV) The department is authorized to require dealers who
  206  purchase decals to file reports with the department and may
  207  prescribe all necessary records by rule. All such records are
  208  subject to inspection by the department.
  209         (V) Any dealer or his or her agent who issues a decal
  210  falsely, fails to affix a decal, mismarks the expiration date of
  211  a decal, or fails to properly account for decals will be
  212  considered prima facie to have committed a fraudulent act to
  213  evade the tax and will be liable for payment of the tax plus a
  214  mandatory penalty of 200 percent of the tax, and shall be liable
  215  for fine and punishment as provided by law for a conviction of a
  216  misdemeanor of the first degree, as provided in s. 775.082 or s.
  217  775.083.
  218         (VI) Any nonresident purchaser of a boat who removes a
  219  decal before permanently removing the boat from the state, or
  220  defaces, changes, modifies, or alters a decal in a manner
  221  affecting its expiration date before its expiration, or who
  222  causes or allows the same to be done by another, will be
  223  considered prima facie to have committed a fraudulent act to
  224  evade the tax and will be liable for payment of the tax plus a
  225  mandatory penalty of 200 percent of the tax, and shall be liable
  226  for fine and punishment as provided by law for a conviction of a
  227  misdemeanor of the first degree, as provided in s. 775.082 or s.
  228  775.083.
  229         (VII) The department is authorized to adopt rules necessary
  230  to administer and enforce this subparagraph and to publish the
  231  necessary forms and instructions.
  232         (VIII) The department is hereby authorized to adopt
  233  emergency rules pursuant to s. 120.54(4) to administer and
  234  enforce the provisions of this subparagraph.
  236  If the purchaser fails to remove the qualifying boat from this
  237  state within the maximum 180 days after purchase or a
  238  nonqualifying boat or an aircraft from this state within 10 days
  239  after purchase or, when the boat or aircraft is repaired or
  240  altered, within 20 days after completion of such repairs or
  241  alterations, or permits the boat or aircraft to return to this
  242  state within 6 months from the date of departure, except as
  243  provided in s. 212.08(7)(fff), or if the purchaser fails to
  244  furnish the department with any of the documentation required by
  245  this subparagraph within the prescribed time period, the
  246  purchaser shall be liable for use tax on the cost price of the
  247  boat or aircraft and, in addition thereto, payment of a penalty
  248  to the Department of Revenue equal to the tax payable. This
  249  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  250  The maximum 180-day period following the sale of a qualifying
  251  boat tax-exempt to a nonresident may not be tolled for any
  252  reason.
  253         (b) At the rate of 6 percent of the cost price of each item
  254  or article of tangible personal property when the same is not
  255  sold but is used, consumed, distributed, or stored for use or
  256  consumption in this state; however, for tangible property
  257  originally purchased exempt from tax for use exclusively for
  258  lease and which is converted to the owner’s own use, tax may be
  259  paid on the fair market value of the property at the time of
  260  conversion. If the fair market value of the property cannot be
  261  determined, use tax at the time of conversion shall be based on
  262  the owner’s acquisition cost. Under no circumstances may the
  263  aggregate amount of sales tax from leasing the property and use
  264  tax due at the time of conversion be less than the total sales
  265  tax that would have been due on the original acquisition cost
  266  paid by the owner.
  267         (c) At the rate of 6 percent of the gross proceeds derived
  268  from the lease or rental of tangible personal property, as
  269  defined herein; however, the following special provisions apply
  270  to the lease or rental of motor vehicles:
  271         1. When a motor vehicle is leased or rented for a period of
  272  less than 12 months:
  273         a. If the motor vehicle is rented in Florida, the entire
  274  amount of such rental is taxable, even if the vehicle is dropped
  275  off in another state.
  276         b. If the motor vehicle is rented in another state and
  277  dropped off in Florida, the rental is exempt from Florida tax.
  278         2. Except as provided in subparagraph 3., for the lease or
  279  rental of a motor vehicle for a period of not less than 12
  280  months, sales tax is due on the lease or rental payments if the
  281  vehicle is registered in this state; provided, however, that no
  282  tax shall be due if the taxpayer documents use of the motor
  283  vehicle outside this state and tax is being paid on the lease or
  284  rental payments in another state.
  285         3. The tax imposed by this chapter does not apply to the
  286  lease or rental of a commercial motor vehicle as defined in s.
  287  316.003(13)(a) to one lessee or rentee for a period of not less
  288  than 12 months when tax was paid on the purchase price of such
  289  vehicle by the lessor. To the extent tax was paid with respect
  290  to the purchase of such vehicle in another state, territory of
  291  the United States, or the District of Columbia, the Florida tax
  292  payable shall be reduced in accordance with the provisions of s.
  293  212.06(7). This subparagraph shall only be available when the
  294  lease or rental of such property is an established business or
  295  part of an established business or the same is incidental or
  296  germane to such business.
  297         (d) At the rate of 6 percent of the lease or rental price
  298  paid by a lessee or rentee, or contracted or agreed to be paid
  299  by a lessee or rentee, to the owner of the tangible personal
  300  property.
  301         (e)1. At the rate of 6 percent on charges for:
  302         a. Prepaid calling arrangements. The tax on charges for
  303  prepaid calling arrangements shall be collected at the time of
  304  sale and remitted by the selling dealer.
  305         (I) “Prepaid calling arrangement” has the same meaning as
  306  provided in s. 202.11.
  307         (II) If the sale or recharge of the prepaid calling
  308  arrangement does not take place at the dealer’s place of
  309  business, it shall be deemed to have taken place at the
  310  customer’s shipping address or, if no item is shipped, at the
  311  customer’s address or the location associated with the
  312  customer’s mobile telephone number.
  313         (III) The sale or recharge of a prepaid calling arrangement
  314  shall be treated as a sale of tangible personal property for
  315  purposes of this chapter, regardless of whether a tangible item
  316  evidencing such arrangement is furnished to the purchaser, and
  317  such sale within this state subjects the selling dealer to the
  318  jurisdiction of this state for purposes of this subsection.
  319         (IV) No additional tax under this chapter or chapter 202 is
  320  due or payable if a purchaser of a prepaid calling arrangement
  321  who has paid tax under this chapter on the sale or recharge of
  322  such arrangement applies one or more units of the prepaid
  323  calling arrangement to obtain communications services as
  324  described in s. 202.11(9)(b)3., other services that are not
  325  communications services, or products.
  326         b. The installation of telecommunication and telegraphic
  327  equipment.
  328         c. Electrical power or energy, except that the tax rate for
  329  charges for electrical power or energy is 4.35 percent. Charges
  330  for electrical power and energy do not include taxes imposed
  331  under ss. 166.231 and 203.01(1)(a)3.
  332         2. Section 212.17(3), regarding credit for tax paid on
  333  charges subsequently found to be worthless, is equally
  334  applicable to any tax paid under this section on charges for
  335  prepaid calling arrangements, telecommunication or telegraph
  336  services, or electric power subsequently found to be
  337  uncollectible. As used in this paragraph, the term “charges”
  338  does not include any excise or similar tax levied by the Federal
  339  Government, a political subdivision of this state, or a
  340  municipality upon the purchase, sale, or recharge of prepaid
  341  calling arrangements or upon the purchase or sale of
  342  telecommunication, television system program, or telegraph
  343  service or electric power, which tax is collected by the seller
  344  from the purchaser.
  345         (f) At the rate of 6 percent on the sale, rental, use,
  346  consumption, or storage for use in this state of machines and
  347  equipment, and parts and accessories therefor, used in
  348  manufacturing, processing, compounding, producing, mining, or
  349  quarrying personal property for sale or to be used in furnishing
  350  communications, transportation, or public utility services.
  351         (g)1. At the rate of 6 percent on the retail price of
  352  newspapers and magazines sold or used in Florida.
  353         2. Notwithstanding other provisions of this chapter,
  354  inserts of printed materials which are distributed with a
  355  newspaper or magazine are a component part of the newspaper or
  356  magazine, and neither the sale nor use of such inserts is
  357  subject to tax when:
  358         a. Printed by a newspaper or magazine publisher or
  359  commercial printer and distributed as a component part of a
  360  newspaper or magazine, which means that the items after being
  361  printed are delivered directly to a newspaper or magazine
  362  publisher by the printer for inclusion in editions of the
  363  distributed newspaper or magazine;
  364         b. Such publications are labeled as part of the designated
  365  newspaper or magazine publication into which they are to be
  366  inserted; and
  367         c. The purchaser of the insert presents a resale
  368  certificate to the vendor stating that the inserts are to be
  369  distributed as a component part of a newspaper or magazine.
  370         (h)1. A tax is imposed at the rate of 4 percent on the
  371  charges for the use of coin-operated amusement machines. The tax
  372  shall be calculated by dividing the gross receipts from such
  373  charges for the applicable reporting period by a divisor,
  374  determined as provided in this subparagraph, to compute gross
  375  taxable sales, and then subtracting gross taxable sales from
  376  gross receipts to arrive at the amount of tax due. For counties
  377  that do not impose a discretionary sales surtax, the divisor is
  378  equal to 1.04; for counties that impose a 0.5 percent
  379  discretionary sales surtax, the divisor is equal to 1.045; for
  380  counties that impose a 1 percent discretionary sales surtax, the
  381  divisor is equal to 1.050; and for counties that impose a 2
  382  percent sales surtax, the divisor is equal to 1.060. If a county
  383  imposes a discretionary sales surtax that is not listed in this
  384  subparagraph, the department shall make the applicable divisor
  385  available in an electronic format or otherwise. Additional
  386  divisors shall bear the same mathematical relationship to the
  387  next higher and next lower divisors as the new surtax rate bears
  388  to the next higher and next lower surtax rates for which
  389  divisors have been established. When a machine is activated by a
  390  slug, token, coupon, or any similar device which has been
  391  purchased, the tax is on the price paid by the user of the
  392  device for such device.
  393         2. As used in this paragraph, the term “operator” means any
  394  person who possesses a coin-operated amusement machine for the
  395  purpose of generating sales through that machine and who is
  396  responsible for removing the receipts from the machine.
  397         a. If the owner of the machine is also the operator of it,
  398  he or she shall be liable for payment of the tax without any
  399  deduction for rent or a license fee paid to a location owner for
  400  the use of any real property on which the machine is located.
  401         b. If the owner or lessee of the machine is also its
  402  operator, he or she shall be liable for payment of the tax on
  403  the purchase or lease of the machine, as well as the tax on
  404  sales generated through the machine.
  405         c. If the proprietor of the business where the machine is
  406  located does not own the machine, he or she shall be deemed to
  407  be the lessee and operator of the machine and is responsible for
  408  the payment of the tax on sales, unless such responsibility is
  409  otherwise provided for in a written agreement between him or her
  410  and the machine owner.
  411         3.a. An operator of a coin-operated amusement machine may
  412  not operate or cause to be operated in this state any such
  413  machine until the operator has registered with the department
  414  and has conspicuously displayed an identifying certificate
  415  issued by the department. The identifying certificate shall be
  416  issued by the department upon application from the operator. The
  417  identifying certificate shall include a unique number, and the
  418  certificate shall be permanently marked with the operator’s
  419  name, the operator’s sales tax number, and the maximum number of
  420  machines to be operated under the certificate. An identifying
  421  certificate shall not be transferred from one operator to
  422  another. The identifying certificate must be conspicuously
  423  displayed on the premises where the coin-operated amusement
  424  machines are being operated.
  425         b. The operator of the machine must obtain an identifying
  426  certificate before the machine is first operated in the state
  427  and by July 1 of each year thereafter. The annual fee for each
  428  certificate shall be based on the number of machines identified
  429  on the application times $30 and is due and payable upon
  430  application for the identifying device. The application shall
  431  contain the operator’s name, sales tax number, business address
  432  where the machines are being operated, and the number of
  433  machines in operation at that place of business by the operator.
  434  No operator may operate more machines than are listed on the
  435  certificate. A new certificate is required if more machines are
  436  being operated at that location than are listed on the
  437  certificate. The fee for the new certificate shall be based on
  438  the number of additional machines identified on the application
  439  form times $30.
  440         c. A penalty of $250 per machine is imposed on the operator
  441  for failing to properly obtain and display the required
  442  identifying certificate. A penalty of $250 is imposed on the
  443  lessee of any machine placed in a place of business without a
  444  proper current identifying certificate. Such penalties shall
  445  apply in addition to all other applicable taxes, interest, and
  446  penalties.
  447         d. Operators of coin-operated amusement machines must
  448  obtain a separate sales and use tax certificate of registration
  449  for each county in which such machines are located. One sales
  450  and use tax certificate of registration is sufficient for all of
  451  the operator’s machines within a single county.
  452         4. The provisions of this paragraph do not apply to coin
  453  operated amusement machines owned and operated by churches or
  454  synagogues.
  455         5. In addition to any other penalties imposed by this
  456  chapter, a person who knowingly and willfully violates any
  457  provision of this paragraph commits a misdemeanor of the second
  458  degree, punishable as provided in s. 775.082 or s. 775.083.
  459         6. The department may adopt rules necessary to administer
  460  the provisions of this paragraph.
  461         (i)1. At the rate of 6 percent on charges for all:
  462         a. Detective, burglar protection, and other protection
  463  services (NAICS National Numbers 561611, 561612, 561613, and
  464  561621). Fingerprint services required under s. 790.06 or s.
  465  790.062 are not subject to the tax. Any law enforcement officer,
  466  as defined in s. 943.10, who is performing approved duties as
  467  determined by his or her local law enforcement agency in his or
  468  her capacity as a law enforcement officer, and who is subject to
  469  the direct and immediate command of his or her law enforcement
  470  agency, and in the law enforcement officer’s uniform as
  471  authorized by his or her law enforcement agency, is performing
  472  law enforcement and public safety services and is not performing
  473  detective, burglar protection, or other protective services, if
  474  the law enforcement officer is performing his or her approved
  475  duties in a geographical area in which the law enforcement
  476  officer has arrest jurisdiction. Such law enforcement and public
  477  safety services are not subject to tax irrespective of whether
  478  the duty is characterized as “extra duty,” “off-duty,” or
  479  “secondary employment,” and irrespective of whether the officer
  480  is paid directly or through the officer’s agency by an outside
  481  source. The term “law enforcement officer” includes full-time or
  482  part-time law enforcement officers, and any auxiliary law
  483  enforcement officer, when such auxiliary law enforcement officer
  484  is working under the direct supervision of a full-time or part
  485  time law enforcement officer.
  486         b. Nonresidential cleaning, excluding cleaning of the
  487  interiors of transportation equipment, and nonresidential
  488  building pest control services (NAICS National Numbers 561710
  489  and 561720).
  490         2. As used in this paragraph, “NAICS” means those
  491  classifications contained in the North American Industry
  492  Classification System, as published in 2007 by the Office of
  493  Management and Budget, Executive Office of the President.
  494         3. Charges for detective, burglar protection, and other
  495  protection security services performed in this state but used
  496  outside this state are exempt from taxation. Charges for
  497  detective, burglar protection, and other protection security
  498  services performed outside this state and used in this state are
  499  subject to tax.
  500         4. If a transaction involves both the sale or use of a
  501  service taxable under this paragraph and the sale or use of a
  502  service or any other item not taxable under this chapter, the
  503  consideration paid must be separately identified and stated with
  504  respect to the taxable and exempt portions of the transaction or
  505  the entire transaction shall be presumed taxable. The burden
  506  shall be on the seller of the service or the purchaser of the
  507  service, whichever applicable, to overcome this presumption by
  508  providing documentary evidence as to which portion of the
  509  transaction is exempt from tax. The department is authorized to
  510  adjust the amount of consideration identified as the taxable and
  511  exempt portions of the transaction; however, a determination
  512  that the taxable and exempt portions are inaccurately stated and
  513  that the adjustment is applicable must be supported by
  514  substantial competent evidence.
  515         5. Each seller of services subject to sales tax pursuant to
  516  this paragraph shall maintain a monthly log showing each
  517  transaction for which sales tax was not collected because the
  518  services meet the requirements of subparagraph 3. for out-of
  519  state use. The log must identify the purchaser’s name, location
  520  and mailing address, and federal employer identification number,
  521  if a business, or the social security number, if an individual,
  522  the service sold, the price of the service, the date of sale,
  523  the reason for the exemption, and the sales invoice number. The
  524  monthly log shall be maintained pursuant to the same
  525  requirements and subject to the same penalties imposed for the
  526  keeping of similar records pursuant to this chapter.
  527         (j)1. Notwithstanding any other provision of this chapter,
  528  there is hereby levied a tax on the sale, use, consumption, or
  529  storage for use in this state of any coin or currency, whether
  530  in circulation or not, when such coin or currency:
  531         a. Is not legal tender;
  532         b. If legal tender, is sold, exchanged, or traded at a rate
  533  in excess of its face value; or
  534         c. Is sold, exchanged, or traded at a rate based on its
  535  precious metal content.
  536         2. Such tax shall be at a rate of 6 percent of the price at
  537  which the coin or currency is sold, exchanged, or traded, except
  538  that, with respect to a coin or currency which is legal tender
  539  of the United States and which is sold, exchanged, or traded,
  540  such tax shall not be levied.
  541         3. There are exempt from this tax exchanges of coins or
  542  currency which are in general circulation in, and legal tender
  543  of, one nation for coins or currency which are in general
  544  circulation in, and legal tender of, another nation when
  545  exchanged solely for use as legal tender and at an exchange rate
  546  based on the relative value of each as a medium of exchange.
  547         4. With respect to any transaction that involves the sale
  548  of coins or currency taxable under this paragraph in which the
  549  taxable amount represented by the sale of such coins or currency
  550  exceeds $500, the entire amount represented by the sale of such
  551  coins or currency is exempt from the tax imposed under this
  552  paragraph. The dealer must maintain proper documentation, as
  553  prescribed by rule of the department, to identify that portion
  554  of a transaction which involves the sale of coins or currency
  555  and is exempt under this subparagraph.
  556         (k) At the rate of 6 percent of the sales price of each
  557  gallon of diesel fuel not taxed under chapter 206 purchased for
  558  use in a vessel, except dyed diesel fuel that is exempt pursuant
  559  to s. 212.08(4)(a)4.
  560         (l) Florists located in this state are liable for sales tax
  561  on sales to retail customers regardless of where or by whom the
  562  items sold are to be delivered. Florists located in this state
  563  are not liable for sales tax on payments received from other
  564  florists for items delivered to customers in this state.
  565         (m) Operators of game concessions or other concessionaires
  566  who customarily award tangible personal property as prizes may,
  567  in lieu of paying tax on the cost price of such property, pay
  568  tax on 25 percent of the gross receipts from such concession
  569  activity.
  570         (2) The tax shall be collected by the dealer, as defined
  571  herein, and remitted by the dealer to the state at the time and
  572  in the manner as hereinafter provided.
  573         (3) The tax so levied is in addition to all other taxes,
  574  whether levied in the form of excise, license, or privilege
  575  taxes, and in addition to all other fees and taxes levied.
  576         (4) The tax imposed pursuant to this chapter shall be due
  577  and payable according to the brackets set forth in s. 212.12.
  578         (5) Notwithstanding any other provision of this chapter,
  579  the maximum amount of tax imposed under this chapter and
  580  collected on each sale or use of a boat in this state may not
  581  exceed $18,000 and on each repair of a boat in this state may
  582  not exceed $60,000.
  583         Section 4. Section 212.0596, Florida Statutes, is amended
  584  to read:
  585         212.0596 Taxation of remote mail order sales.—
  586         (1) For purposes of this chapter, a “remote mail order
  587  sale” is a retail sale of tangible personal property, ordered by
  588  mail, telephone, the Internet, or other means of communication,
  589  from a dealer who receives the order outside of this state in
  590  another state of the United States, or in a commonwealth,
  591  territory, or other area under the jurisdiction of the United
  592  States, and transports the property or causes the property to be
  593  transported, whether or not by mail, from any jurisdiction of
  594  the United States, including this state, to a person in this
  595  state, including the person who ordered the property.
  596         (2) Every dealer as defined in s. 212.06(2)(c) who makes a
  597  remote mail order sale is subject to the power of this state to
  598  levy and collect the tax imposed by this chapter when any of the
  599  following applies:
  600         (a) The dealer is a corporation doing business under the
  601  laws of this state or is a person domiciled in, a resident of,
  602  or a citizen of, this state.;
  603         (b) The dealer maintains retail establishments or offices
  604  in this state, regardless of whether the remote mail order sales
  605  thus subject to taxation by this state result from or are
  606  related in any other way to the activities of such
  607  establishments or offices.;
  608         (c) The dealer has agents in this state who solicit
  609  business or transact business on behalf of the dealer,
  610  regardless of whether the remote mail order sales thus subject
  611  to taxation by this state result from or are related in any
  612  other way to such solicitation or transaction of business. For
  613  purposes of this paragraph, except that a printer who mails or
  614  delivers for an out-of-state print purchaser material the
  615  printer printed for it is shall not be deemed to be the print
  616  purchaser’s agent. for purposes of this paragraph;
  617         (d) The property was delivered in this state in fulfillment
  618  of a sales contract that was entered into in this state, in
  619  accordance with applicable conflict of laws rules, when a person
  620  in this state accepted an offer by ordering the property.;
  621         (e) The dealer, by purposefully or systematically
  622  exploiting the market provided by this state by any media
  623  assisted, media-facilitated, or media-solicited means,
  624  including, but not limited to, direct mail advertising,
  625  unsolicited distribution of catalogs, computer-assisted
  626  shopping, television, radio, or other electronic media, or
  627  magazine or newspaper advertisements or other media, creates
  628  nexus with this state.;
  629         (f) Through compact or reciprocity with another
  630  jurisdiction of the United States, that jurisdiction uses its
  631  taxing power and its jurisdiction over the retailer in support
  632  of this state’s taxing power.;
  633         (g) The dealer consents, expressly or by implication, to
  634  the imposition of the tax imposed by this chapter.;
  635         (h) The dealer is subject to service of process under s.
  636  48.181.;
  637         (i) The dealer’s remote mail order sales are subject to the
  638  power of this state to tax sales or to require the dealer to
  639  collect use taxes under a statute or statutes of the United
  640  States.;
  641         (j) The dealer owns real property or tangible personal
  642  property that is physically in this state. For purposes of this
  643  paragraph, except that a dealer whose only property, (including
  644  property owned by an affiliate,) in this state is located at the
  645  premises of a printer with which the vendor has contracted for
  646  printing, and is either a final printed product, or property
  647  that which becomes a part of the final printed product, or
  648  property from which the printed product is produced, is not
  649  deemed to own such property. for purposes of this paragraph;
  650         (k) The dealer, while not having nexus with this state on
  651  any of the bases described in paragraphs (a)-(j) or paragraph
  652  (l), is a corporation that is a member of an affiliated group of
  653  corporations, as defined in s. 1504(a) of the Internal Revenue
  654  Code, whose members are includable under s. 1504(b) of the
  655  Internal Revenue Code and whose members are eligible to file a
  656  consolidated tax return for federal corporate income tax
  657  purposes and any parent or subsidiary corporation in the
  658  affiliated group has nexus with this state on one or more of the
  659  bases described in paragraphs (a)-(j) or paragraph (l).; or
  660         (l) The dealer or the dealer’s activities, have sufficient
  661  connection with or relationship to this state or its residents
  662  of some type other than those described in paragraphs (a)-(k),
  663  result in making a substantial number of remote sales under
  664  subsection (3) to create nexus empowering this state to tax its
  665  mail order sales or to require the dealer to collect sales tax
  666  or accrue use tax.
  667         (3)(a) Every person dealer engaged in the business of
  668  making a substantial number of remote mail order sales is a
  669  dealer for purposes of this chapter subject to the requirements
  670  of this chapter for cooperation of dealers in collection of
  671  taxes and in administration of this chapter, except that no fee
  672  shall be imposed upon such dealer for carrying out any required
  673  activity.
  674         (b)As used in this section, the term “making a substantial
  675  number of remote sales” means:
  676         1. Conducting 200 or more retail sales of tangible personal
  677  property in the previous calendar year to be delivered to a
  678  location within this state; or
  679         2.Conducting any number of retail sales of tangible
  680  personal property in an amount exceeding $100,000 in the
  681  previous calendar year to be delivered to a location within this
  682  state.
  684  For purposes of this paragraph, tangible personal property
  685  delivered to a location within this state is presumed to be
  686  used, consumed, distributed, or stored to be used or consumed in
  687  this state.
  688         (4) The department shall, with the consent of another
  689  jurisdiction of the United States whose cooperation is needed,
  690  enforce this chapter in that jurisdiction, either directly or,
  691  at the option of that jurisdiction, through its officers or
  692  employees.
  693         (5) The tax required under this section to be collected and
  694  any amount unreturned to a purchaser that is not tax but was
  695  collected from the purchaser under the representation that it
  696  was tax constitute funds of the State of Florida from the moment
  697  of collection.
  698         (6) Notwithstanding other provisions of law, a dealer who
  699  makes a mail order sale in this state is exempt from collecting
  700  and remitting any local option surtax on the sale, unless the
  701  dealer is located in a county that imposes a surtax within the
  702  meaning of s. 212.054(3)(a), the order is placed through the
  703  dealer’s location in such county, and the property purchased is
  704  delivered into such county or into another county in this state
  705  that levies the surtax, in which case the provisions of s.
  706  212.054(3)(a) are applicable.
  707         (7) The department may establish by rule procedures for
  708  collecting the use tax from unregistered persons who but for
  709  their remote mail order purchases would not be required to remit
  710  sales or use tax directly to the department. The procedures may
  711  provide for waiver of registration, provisions for irregular
  712  remittance of tax, elimination of the collection allowance, and
  713  nonapplication of local option surtaxes.
  714         Section 5. Effective October 1, 2020, section 212.05965,
  715  Florida Statutes, is created to read:
  716         212.05965Taxation of marketplace sales.—
  717         (1) As used in this section, the term:
  718         (a)Marketplace” means any physical place or electronic
  719  medium through which tangible personal property is offered for
  720  sale.
  721         (b)Marketplace provider” means a person who facilitates a
  722  retail sale by a marketplace seller by listing or advertising
  723  for sale by the marketplace seller tangible personal property in
  724  a marketplace, and who directly, or indirectly through
  725  agreements or arrangements with third parties, collects payment
  726  from the customer and transmits the payment to the marketplace
  727  seller, regardless of whether the marketplace provider receives
  728  compensation or other consideration in exchange for its
  729  services.
  730         1.The term does not include a person who solely provides
  731  travel agency services. As used in this subparagraph, the term
  732  “travel agency services” means arranging, booking, or otherwise
  733  facilitating for a commission, fee, or other consideration
  734  vacation or travel packages, rental cars, or other travel
  735  reservations; tickets for domestic or foreign travel by air,
  736  rail, ship, bus, or other mode of transportation; or hotel or
  737  other lodging accommodations.
  738         2.The term does not include a person who is a delivery
  739  network company unless the delivery network company is a
  740  registered dealer for purposes of this chapter and the delivery
  741  network company notifies all local merchants that sell through
  742  the delivery network company’s website or mobile application
  743  that the delivery network company is subject to the requirements
  744  of a marketplace provider under this section. As used in this
  745  subparagraph, the term:
  746         a.“Delivery network company” means a person who maintains
  747  a website or mobile application used to facilitate delivery
  748  services, the sale of local products, or both.
  749         b.“Delivery network courier” means an individual who
  750  provides delivery services through a delivery network company
  751  website or mobile application using a personal means of
  752  transportation, such as a motor vehicle as defined in s.
  753  320.01(1), bicycle, scooter, or other similar means of
  754  transportation; using public transportation; or by walking.
  755         c.Delivery services” means the pickup and delivery by a
  756  delivery network courier of one or more local products from a
  757  local merchant to a customer, which may include the selection,
  758  collection, and purchase of the local product in connection with
  759  the delivery. The term does not include any delivery requiring
  760  more than 75 miles of travel from the local merchant to the
  761  customer.
  762         d.“Local merchant” means a kitchen, restaurant, or a
  763  third-party merchant, including a grocery store, retail store,
  764  convenience store, or business of another type, which is not
  765  under common ownership or control of the delivery network
  766  company.
  767         e.Local product” means any tangible personal property,
  768  including food, but excluding freight, mail, or a package to
  769  which postage has been affixed.
  770         (c) “Marketplace seller” means a person who has an
  771  agreement with a marketplace provider and who makes retail sales
  772  of tangible personal property through a marketplace owned,
  773  operated, or controlled by the marketplace provider.
  774         (2)Every marketplace provider that has a physical presence
  775  in this state or that is making or facilitating through a
  776  marketplace a substantial number of remote sales as defined in
  777  s. 212.0596(3)(b) is subject to the requirements imposed by this
  778  chapter on dealers for registration and for the collection and
  779  remittance of taxes.
  780         (3)A marketplace provider shall certify to its marketplace
  781  sellers that it will collect and remit the tax imposed under
  782  this chapter on taxable retail sales made through the
  783  marketplace. Such certification may be included in the agreement
  784  between the marketplace provider and marketplace seller.
  785         (4)(a)A marketplace seller may not collect and remit the
  786  tax under this chapter on a taxable retail sale when the sale is
  787  made through the marketplace and the marketplace provider
  788  certifies, as required under subsection (3), that it will
  789  collect and remit such tax. A marketplace seller shall exclude
  790  such sales made through the marketplace from the marketplace
  791  seller’s tax return under s. 212.11.
  792         (b)1.A marketplace seller that has a physical presence in
  793  this state shall register and shall collect and remit the tax
  794  imposed under this chapter on all taxable retail sales made
  795  outside of the marketplace.
  796         2. A marketplace seller making a substantial number of
  797  remote sales as defined in s. 212.0596(3)(b) shall register and
  798  shall collect and remit the tax imposed under this chapter on
  799  all taxable retail sales made outside of the marketplace. Sales
  800  made through the marketplace are not considered for the purposes
  801  of determining whether the seller has made a substantial number
  802  of remote sales.
  803         (5)(a)A marketplace provider shall allow the department to
  804  examine and audit its books and records pursuant to s. 212.13.
  805  For retail sales facilitated through a marketplace, the
  806  department may not examine or audit the books and records of
  807  marketplace sellers, nor may the department assess marketplace
  808  sellers except to the extent the marketplace provider seeks
  809  relief under paragraph (b). The department may examine, audit,
  810  and assess a marketplace seller for retail sales made outside of
  811  the marketplace under paragraph (4)(b).
  812         (b)The marketplace provider is relieved of liability for
  813  the tax on the retail sale and the marketplace seller or
  814  customer is liable for the tax imposed under this chapter if the
  815  marketplace provider demonstrates to the department’s
  816  satisfaction that the marketplace provider made a reasonable
  817  effort to obtain accurate information related to the retail
  818  sales facilitated through the marketplace from the marketplace
  819  seller, but that the failure to collect and pay the correct
  820  amount of tax imposed under this chapter was due to the
  821  marketplace seller providing incorrect or incomplete information
  822  to the marketplace provider. This paragraph does not apply to a
  823  retail sale for which the marketplace provider is the seller if
  824  the marketplace provider and marketplace seller are related
  825  parties or if transactions between a marketplace seller and
  826  marketplace buyer are not conducted at arm's length.
  827         (6)For purposes of registration pursuant to s. 212.18, a
  828  marketplace is deemed a separate place of business.
  829         (7)A marketplace provider and marketplace seller may agree
  830  by contract or otherwise that if a marketplace provider pays the
  831  tax imposed under this chapter on a retail sale facilitated
  832  through a marketplace for a marketplace seller as a result of an
  833  audit or otherwise, the marketplace provider has the right to
  834  recover such tax and any associated interest and penalties from
  835  the marketplace seller.
  836         (8)Consistent with s. 213.21, the department may settle
  837  and compromise any tax, interest, or penalty assessed on retail
  838  sales conducted through a marketplace.
  839         (9)For purposes of this section, the limitations in ss.
  840  213.30(3) and 213.756(2) apply.
  841         (10)This section may not be construed to authorize the
  842  state to collect sales tax from both the marketplace provider
  843  and the marketplace seller on the same retail sale.
  844         Section 6. Paragraph (c) of subsection (2) and paragraph
  845  (a) of subsection (5) of section 212.06, Florida Statutes, are
  846  amended to read:
  847         212.06 Sales, storage, use tax; collectible from dealers;
  848  “dealer” defined; dealers to collect from purchasers;
  849  legislative intent as to scope of tax.—
  850         (2)
  851         (c) The term “dealer” is further defined to mean every
  852  person, as used in this chapter, who sells at retail or who
  853  offers for sale at retail, or who has in his or her possession
  854  for sale at retail; or for use, consumption, or distribution; or
  855  for storage to be used or consumed in this state, tangible
  856  personal property as defined herein, including a retailer who
  857  transacts a remote mail order sale or who is a marketplace
  858  provider under s. 212.05965.
  859         (5)(a)1. Except as provided in subparagraph 2., it is not
  860  the intention of this chapter to levy a tax upon tangible
  861  personal property imported, produced, or manufactured in this
  862  state for export, provided that tangible personal property may
  863  not be considered as being imported, produced, or manufactured
  864  for export unless the importer, producer, or manufacturer
  865  delivers the same to a licensed exporter for exporting or to a
  866  common carrier for shipment outside the state or mails the same
  867  by United States mail to a destination outside the state; or, in
  868  the case of aircraft being exported under their own power to a
  869  destination outside the continental limits of the United States,
  870  by submission to the department of a duly signed and validated
  871  United States customs declaration, showing the departure of the
  872  aircraft from the continental United States; and further with
  873  respect to aircraft, the canceled United States registry of said
  874  aircraft; or in the case of parts and equipment installed on
  875  aircraft of foreign registry, by submission to the department of
  876  documentation, the extent of which shall be provided by rule,
  877  showing the departure of the aircraft from the continental
  878  United States; nor is it the intention of this chapter to levy a
  879  tax on any sale which the state is prohibited from taxing under
  880  the Constitution or laws of the United States. Every retail sale
  881  made to a person physically present at the time of sale shall be
  882  presumed to have been delivered in this state.
  883         2.a. Notwithstanding subparagraph 1., a tax is levied on
  884  each sale of tangible personal property to be transported to a
  885  cooperating state as defined in sub-subparagraph c., at the rate
  886  specified in sub-subparagraph d. However, a Florida dealer will
  887  be relieved from the requirements of collecting taxes pursuant
  888  to this subparagraph if the Florida dealer obtains from the
  889  purchaser an affidavit setting forth the purchaser’s name,
  890  address, state taxpayer identification number, and a statement
  891  that the purchaser is aware of his or her state’s use tax laws,
  892  is a registered dealer in Florida or another state, or is
  893  purchasing the tangible personal property for resale or is
  894  otherwise not required to pay the tax on the transaction. The
  895  department may, by rule, provide a form to be used for the
  896  purposes set forth herein.
  897         b. For purposes of this subparagraph, “a cooperating state”
  898  is one determined by the executive director of the department to
  899  cooperate satisfactorily with this state in collecting taxes on
  900  remote mail order sales. No state shall be so determined unless
  901  it meets all the following minimum requirements:
  902         (I) It levies and collects taxes on remote mail order sales
  903  of property transported from that state to persons in this
  904  state, as described in s. 212.0596, upon request of the
  905  department.
  906         (II) The tax so collected shall be at the rate specified in
  907  s. 212.05, not including any local option or tourist or
  908  convention development taxes collected pursuant to s. 125.0104
  909  or this chapter.
  910         (III) Such state agrees to remit to the department all
  911  taxes so collected no later than 30 days from the last day of
  912  the calendar quarter following their collection.
  913         (IV) Such state authorizes the department to audit dealers
  914  within its jurisdiction who make remote mail order sales that
  915  are the subject of s. 212.0596, or makes arrangements deemed
  916  adequate by the department for auditing them with its own
  917  personnel.
  918         (V) Such state agrees to provide to the department records
  919  obtained by it from retailers or dealers in such state showing
  920  delivery of tangible personal property into this state upon
  921  which no sales or use tax has been paid in a manner similar to
  922  that provided in sub-subparagraph g.
  923         c. For purposes of this subparagraph, “sales of tangible
  924  personal property to be transported to a cooperating state”
  925  means remote mail order sales to a person who is in the
  926  cooperating state at the time the order is executed, from a
  927  dealer who receives that order in this state.
  928         d. The tax levied by sub-subparagraph a. shall be at the
  929  rate at which such a sale would have been taxed pursuant to the
  930  cooperating state’s tax laws if consummated in the cooperating
  931  state by a dealer and a purchaser, both of whom were physically
  932  present in that state at the time of the sale.
  933         e. The tax levied by sub-subparagraph a., when collected,
  934  shall be held in the State Treasury in trust for the benefit of
  935  the cooperating state and shall be paid to it at a time agreed
  936  upon between the department, acting for this state, and the
  937  cooperating state or the department or agency designated by it
  938  to act for it; however, such payment shall in no event be made
  939  later than 30 days from the last day of the calendar quarter
  940  after the tax was collected. Funds held in trust for the benefit
  941  of a cooperating state shall not be subject to the service
  942  charges imposed by s. 215.20.
  943         f. The department is authorized to perform such acts and to
  944  provide such cooperation to a cooperating state with reference
  945  to the tax levied by sub-subparagraph a. as is required of the
  946  cooperating state by sub-subparagraph b.
  947         g. In furtherance of this act, dealers selling tangible
  948  personal property for delivery in another state shall make
  949  available to the department, upon request of the department,
  950  records of all tangible personal property so sold. Such records
  951  shall include a description of the property, the name and
  952  address of the purchaser, the name and address of the person to
  953  whom the property was sent, the purchase price of the property,
  954  information regarding whether sales tax was paid in this state
  955  on the purchase price, and such other information as the
  956  department may by rule prescribe.
  957         Section 7. Paragraph (a) of subsection (1) and paragraph
  958  (a) of subsection (5) of section 212.12, Florida Statutes, are
  959  amended to read:
  960         212.12 Dealer’s credit for collecting tax; penalties for
  961  noncompliance; powers of Department of Revenue in dealing with
  962  delinquents; brackets applicable to taxable transactions;
  963  records required.—
  964         (1)(a)1. Notwithstanding any other law and for the purpose
  965  of compensating persons granting licenses for and the lessors of
  966  real and personal property taxed hereunder, for the purpose of
  967  compensating dealers in tangible personal property, for the
  968  purpose of compensating dealers providing communication services
  969  and taxable services, for the purpose of compensating owners of
  970  places where admissions are collected, and for the purpose of
  971  compensating remitters of any taxes or fees reported on the same
  972  documents utilized for the sales and use tax, as compensation
  973  for the keeping of prescribed records, filing timely tax
  974  returns, and the proper accounting and remitting of taxes by
  975  them, such seller, person, lessor, dealer, owner, and remitter
  976  (except dealers who make mail order sales) who files the return
  977  required pursuant to s. 212.11 only by electronic means and who
  978  pays the amount due on such return only by electronic means
  979  shall be allowed 2.5 percent of the amount of the tax due,
  980  accounted for, and remitted to the department in the form of a
  981  deduction. However, if the amount of the tax due and remitted to
  982  the department by electronic means for the reporting period
  983  exceeds $1,200, an allowance is not allowed for all amounts in
  984  excess of $1,200. For purposes of this paragraph subparagraph,
  985  the term “electronic means” has the same meaning as provided in
  986  s. 213.755(2)(c).
  987         2. The executive director of the department is authorized
  988  to negotiate a collection allowance, pursuant to rules
  989  promulgated by the department, with a dealer who makes mail
  990  order sales. The rules of the department shall provide
  991  guidelines for establishing the collection allowance based upon
  992  the dealer’s estimated costs of collecting the tax, the volume
  993  and value of the dealer’s mail order sales to purchasers in this
  994  state, and the administrative and legal costs and likelihood of
  995  achieving collection of the tax absent the cooperation of the
  996  dealer. However, in no event shall the collection allowance
  997  negotiated by the executive director exceed 10 percent of the
  998  tax remitted for a reporting period.
  999         (5)(a) The department is authorized to audit or inspect the
 1000  records and accounts of dealers defined herein, including audits
 1001  or inspections of dealers who make remote mail order sales to
 1002  the extent permitted by another state, and to correct by credit
 1003  any overpayment of tax, and, in the event of a deficiency, an
 1004  assessment shall be made and collected. No administrative
 1005  finding of fact is necessary prior to the assessment of any tax
 1006  deficiency.
 1007         Section 8. Paragraph (f) of subsection (3) of section
 1008  212.18, Florida Statutes, is amended to read:
 1009         212.18 Administration of law; registration of dealers;
 1010  rules.—
 1011         (3)
 1012         (f) As used in this paragraph, the term “exhibitor” means a
 1013  person who enters into an agreement authorizing the display of
 1014  tangible personal property or services at a convention or a
 1015  trade show. The following provisions apply to the registration
 1016  of exhibitors as dealers under this chapter:
 1017         1. An exhibitor whose agreement prohibits the sale of
 1018  tangible personal property or services subject to the tax
 1019  imposed in this chapter is not required to register as a dealer.
 1020         2. An exhibitor whose agreement provides for the sale at
 1021  wholesale only of tangible personal property or services subject
 1022  to the tax imposed by this chapter must obtain a resale
 1023  certificate from the purchasing dealer but is not required to
 1024  register as a dealer.
 1025         3. An exhibitor whose agreement authorizes the retail sale
 1026  of tangible personal property or services subject to the tax
 1027  imposed by this chapter must register as a dealer and collect
 1028  the tax on such sales.
 1029         4. An exhibitor who makes a remote mail order sale pursuant
 1030  to s. 212.0596 must register as a dealer.
 1032  A person who conducts a convention or a trade show must make his
 1033  or her exhibitor’s agreements available to the department for
 1034  inspection and copying.
 1035         Section 9. For the purpose of incorporating the amendment
 1036  made by this act to section 212.0596, Florida Statutes, in a
 1037  reference thereto, subsection (4) of section 212.20, Florida
 1038  Statutes, is reenacted to read:
 1039         212.20 Funds collected, disposition; additional powers of
 1040  department; operational expense; refund of taxes adjudicated
 1041  unconstitutionally collected.—
 1042         (4) When there has been a final adjudication that any tax
 1043  pursuant to s. 212.0596 was levied, collected, or both, contrary
 1044  to the Constitution of the United States or the State
 1045  Constitution, the department shall, in accordance with rules,
 1046  determine, based upon claims for refund and other evidence and
 1047  information, who paid such tax or taxes, and refund to each such
 1048  person the amount of tax paid. For purposes of this subsection,
 1049  a “final adjudication” is a decision of a court of competent
 1050  jurisdiction from which no appeal can be taken or from which the
 1051  official or officials of this state with authority to make such
 1052  decisions has or have decided not to appeal.
 1053         Section 10. (1) The Department of Revenue is authorized,
 1054  and all conditions are deemed met, to adopt emergency rules
 1055  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 1056  administering this act.
 1057         (2) Notwithstanding any other law, emergency rules adopted
 1058  pursuant to subsection (1) are effective for 6 months after
 1059  adoption and may be renewed during the pendency of procedures to
 1060  adopt permanent rules addressing the subject of the emergency
 1061  rules.
 1062         (3) This section shall take effect upon this act becoming a
 1063  law and expires July 1, 2021.
 1064         Section 11. If any provision of this act or its application
 1065  to any person or circumstance is held invalid, the invalidity
 1066  does not affect other provisions or applications of the act
 1067  which can be given effect without the invalid provision or
 1068  application, and to this end the provisions of this act are
 1069  severable.
 1070         Section 12. Except as otherwise expressly provided in this
 1071  act and except for this section, which shall take effect upon
 1072  this act becoming a law, this act shall take effect July 1,
 1073  2020.