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The Florida Senate

HB 159: Sales and Use Tax

GENERAL BILL by Clemons ; (CO-INTRODUCERS) Bell ; Beltran ; Fernandez-Barquin ; Fitzenhagen ; Grieco ; Killebrew ; LaMarca ; McClain ; Plasencia ; Raschein ; Robinson ; Roth ; Sabatini ; Smith, D. ; Stone

Sales and Use Tax; Revises conditions under which certain dealers are subject to sales tax; deletes exemption for certain dealers from collecting local option surtaxes; provides that certain marketplace providers are subject to registration, collection, & remittance requirements for sales taxes; requires marketplace providers to provide certification to marketplace sellers; specifies requirements for marketplace sellers; requires marketplace providers to allow DOR to audit books & records; provides that marketplace seller is liable for sales tax collection & remittance; authorizes marketplace providers & marketplace sellers to enter into agreements to recover certain taxes, interest, & penalties; grants DOR settlement & compromise authority for marketplace sales; deletes authority of DOR to negotiate collection allowance with certain dealers.

Effective Date: 7/1/2020
Last Action: 1/14/2020 House - Introduced -HJ 18
Bill Text: PDF



Bill History

Date Chamber Action
9/12/2019 House • Filed
9/25/2019 House • Referred to Ways and Means Committee; Commerce Committee; Appropriations Committee -HJ 18
1/14/2020 House • Introduced -HJ 18