CS/CS/HB 15: Taxation
GENERAL BILL by Commerce Committee ; Ways and Means Committee ; Clemons ; LaMarca ; (CO-INTRODUCERS) Arrington ; Bartleman ; Bell ; Benjamin ; Caruso ; Fernandez-Barquin ; Fetterhoff ; Grieco ; Hinson ; Leek ; Massullo ; Morales ; Overdorf ; Robinson, W. ; Roth ; Skidmore ; Smith, D. ; Tant ; Trabulsy
Taxation; Requires marketplace providers & persons located outside FL to remit discretionary sales surtax; replaces taxation of mail order sales with taxation of remote sales; provides entities making remote sales are dealers for sales & use taxes; requires entities to collect & remit additional fees at time of sale; authorizes marketplace providers & sellers to agree for marketplace sellers to collect taxes & fees; provides relief to persons for liability for tax, penalty, & interest due on remote sales; provides alternative method to calculate unemployment contribution in specified years; provides for deposit of funds in Unemployment Compensation Trust Fund. APPROPRIATION: $353,000
Last Action: 4/7/2021 House - Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2)
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/30/2020 | House |
• Filed |
| 1/15/2021 | House |
• Referred to Ways and Means Committee; Commerce Committee |
| 3/2/2021 | House |
• 1st Reading (Original Filed Version) |
| 3/9/2021 | House |
• Added to Ways & Means Committee agenda |
| 3/11/2021 | House |
• Favorable with CS by Ways & Means Committee |
| 3/15/2021 | House |
• Reported out of Ways & Means Committee • Laid on Table under Rule 7.18(a) • CS Filed |
| 3/16/2021 | House |
• 1st Reading (Committee Substitute 1) |
| 3/21/2021 | House |
• Referred to Commerce Committee • Now in Commerce Committee |
| 3/25/2021 | House |
• PCS added to Commerce Committee agenda |
| 3/29/2021 | House |
• Favorable with CS by Commerce Committee |
| 3/30/2021 | House |
• Reported out of Commerce Committee • Laid on Table under Rule 7.18(a) • CS Filed • 1st Reading (Committee Substitute 2) |
| 4/1/2021 | House |
• Bill referred to House Calendar • Added to Second Reading Calendar • Bill added to Special Order Calendar (4/7/2021) |
| 4/7/2021 | House |
• Substituted CS/CS/SB 50 • Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) |