Florida Senate - 2021                          SENATOR AMENDMENT
       Bill No. CS/CS/SB 50, 1st Eng.
       
       
       
       
       
       
                                Ì3457447Î345744                         
       
                              LEGISLATIVE ACTION                        
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       Senator Farmer moved the following:
       
    1         Senate Amendment to House Amendment (642177) (with title
    2  amendment)
    3  
    4         Delete lines 4 - 38
    5  and insert:
    6         Delete lines 205 - 2048
    7  and insert:
    8         (a)1.a. At the rate of 5.75 6 percent of the sales price of
    9  each item or article of tangible personal property when sold at
   10  retail in this state, computed on each taxable sale for the
   11  purpose of remitting the amount of tax due the state, and
   12  including each and every retail sale.
   13         b. Each occasional or isolated sale of an aircraft, boat,
   14  mobile home, or motor vehicle of a class or type which is
   15  required to be registered, licensed, titled, or documented in
   16  this state or by the United States Government shall be subject
   17  to tax at the rate provided in this paragraph. The department
   18  shall by rule adopt any nationally recognized publication for
   19  valuation of used motor vehicles as the reference price list for
   20  any used motor vehicle which is required to be licensed pursuant
   21  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
   22  party to an occasional or isolated sale of such a vehicle
   23  reports to the tax collector a sales price which is less than 80
   24  percent of the average loan price for the specified model and
   25  year of such vehicle as listed in the most recent reference
   26  price list, the tax levied under this paragraph shall be
   27  computed by the department on such average loan price unless the
   28  parties to the sale have provided to the tax collector an
   29  affidavit signed by each party, or other substantial proof,
   30  stating the actual sales price. Any party to such sale who
   31  reports a sales price less than the actual sales price is guilty
   32  of a misdemeanor of the first degree, punishable as provided in
   33  s. 775.082 or s. 775.083. The department shall collect or
   34  attempt to collect from such party any delinquent sales taxes.
   35  In addition, such party shall pay any tax due and any penalty
   36  and interest assessed plus a penalty equal to twice the amount
   37  of the additional tax owed. Notwithstanding any other provision
   38  of law, the Department of Revenue may waive or compromise any
   39  penalty imposed pursuant to this subparagraph.
   40         2. This paragraph does not apply to the sale of a boat or
   41  aircraft by or through a registered dealer under this chapter to
   42  a purchaser who, at the time of taking delivery, is a
   43  nonresident of this state, does not make his or her permanent
   44  place of abode in this state, and is not engaged in carrying on
   45  in this state any employment, trade, business, or profession in
   46  which the boat or aircraft will be used in this state, or is a
   47  corporation none of the officers or directors of which is a
   48  resident of, or makes his or her permanent place of abode in,
   49  this state, or is a noncorporate entity that has no individual
   50  vested with authority to participate in the management,
   51  direction, or control of the entity’s affairs who is a resident
   52  of, or makes his or her permanent abode in, this state. For
   53  purposes of this exemption, either a registered dealer acting on
   54  his or her own behalf as seller, a registered dealer acting as
   55  broker on behalf of a seller, or a registered dealer acting as
   56  broker on behalf of the purchaser may be deemed to be the
   57  selling dealer. This exemption shall not be allowed unless:
   58         a. The purchaser removes a qualifying boat, as described in
   59  sub-subparagraph f., from the state within 90 days after the
   60  date of purchase or extension, or the purchaser removes a
   61  nonqualifying boat or an aircraft from this state within 10 days
   62  after the date of purchase or, when the boat or aircraft is
   63  repaired or altered, within 20 days after completion of the
   64  repairs or alterations; or if the aircraft will be registered in
   65  a foreign jurisdiction and:
   66         (I) Application for the aircraft’s registration is properly
   67  filed with a civil airworthiness authority of a foreign
   68  jurisdiction within 10 days after the date of purchase;
   69         (II) The purchaser removes the aircraft from the state to a
   70  foreign jurisdiction within 10 days after the date the aircraft
   71  is registered by the applicable foreign airworthiness authority;
   72  and
   73         (III) The aircraft is operated in the state solely to
   74  remove it from the state to a foreign jurisdiction.
   75  
   76  For purposes of this sub-subparagraph, the term “foreign
   77  jurisdiction” means any jurisdiction outside of the United
   78  States or any of its territories;
   79         b. The purchaser, within 90 days from the date of
   80  departure, provides the department with written proof that the
   81  purchaser licensed, registered, titled, or documented the boat
   82  or aircraft outside the state. If such written proof is
   83  unavailable, within 90 days the purchaser shall provide proof
   84  that the purchaser applied for such license, title,
   85  registration, or documentation. The purchaser shall forward to
   86  the department proof of title, license, registration, or
   87  documentation upon receipt;
   88         c. The purchaser, within 30 days after removing the boat or
   89  aircraft from Florida, furnishes the department with proof of
   90  removal in the form of receipts for fuel, dockage, slippage,
   91  tie-down, or hangaring from outside of Florida. The information
   92  so provided must clearly and specifically identify the boat or
   93  aircraft;
   94         d. The selling dealer, within 30 days after the date of
   95  sale, provides to the department a copy of the sales invoice,
   96  closing statement, bills of sale, and the original affidavit
   97  signed by the purchaser attesting that he or she has read the
   98  provisions of this section;
   99         e. The seller makes a copy of the affidavit a part of his
  100  or her record for as long as required by s. 213.35; and
  101         f. Unless the nonresident purchaser of a boat of 5 net tons
  102  of admeasurement or larger intends to remove the boat from this
  103  state within 10 days after the date of purchase or when the boat
  104  is repaired or altered, within 20 days after completion of the
  105  repairs or alterations, the nonresident purchaser applies to the
  106  selling dealer for a decal which authorizes 90 days after the
  107  date of purchase for removal of the boat. The nonresident
  108  purchaser of a qualifying boat may apply to the selling dealer
  109  within 60 days after the date of purchase for an extension decal
  110  that authorizes the boat to remain in this state for an
  111  additional 90 days, but not more than a total of 180 days,
  112  before the nonresident purchaser is required to pay the tax
  113  imposed by this chapter. The department is authorized to issue
  114  decals in advance to dealers. The number of decals issued in
  115  advance to a dealer shall be consistent with the volume of the
  116  dealer’s past sales of boats which qualify under this sub
  117  subparagraph. The selling dealer or his or her agent shall mark
  118  and affix the decals to qualifying boats in the manner
  119  prescribed by the department, before delivery of the boat.
  120         (I)The department is hereby authorized to charge dealers a
  121  fee sufficient to recover the costs of decals issued, except the
  122  extension decal shall cost $425.
  123         (II) The proceeds from the sale of decals will be deposited
  124  into the administrative trust fund.
  125         (III) Decals shall display information to identify the boat
  126  as a qualifying boat under this sub-subparagraph, including, but
  127  not limited to, the decal’s date of expiration.
  128         (IV) The department is authorized to require dealers who
  129  purchase decals to file reports with the department and may
  130  prescribe all necessary records by rule. All such records are
  131  subject to inspection by the department.
  132         (V) Any dealer or his or her agent who issues a decal
  133  falsely, fails to affix a decal, mismarks the expiration date of
  134  a decal, or fails to properly account for decals will be
  135  considered prima facie to have committed a fraudulent act to
  136  evade the tax and will be liable for payment of the tax plus a
  137  mandatory penalty of 200 percent of the tax, and shall be liable
  138  for fine and punishment as provided by law for a conviction of a
  139  misdemeanor of the first degree, as provided in s. 775.082 or s.
  140  775.083.
  141         (VI) Any nonresident purchaser of a boat who removes a
  142  decal before permanently removing the boat from the state, or
  143  defaces, changes, modifies, or alters a decal in a manner
  144  affecting its expiration date before its expiration, or who
  145  causes or allows the same to be done by another, will be
  146  considered prima facie to have committed a fraudulent act to
  147  evade the tax and will be liable for payment of the tax plus a
  148  mandatory penalty of 200 percent of the tax, and shall be liable
  149  for fine and punishment as provided by law for a conviction of a
  150  misdemeanor of the first degree, as provided in s. 775.082 or s.
  151  775.083.
  152         (VII) The department is authorized to adopt rules necessary
  153  to administer and enforce this subparagraph and to publish the
  154  necessary forms and instructions.
  155         (VIII) The department is hereby authorized to adopt
  156  emergency rules pursuant to s. 120.54(4) to administer and
  157  enforce the provisions of this subparagraph.
  158  
  159  If the purchaser fails to remove the qualifying boat from this
  160  state within the maximum 180 days after purchase or a
  161  nonqualifying boat or an aircraft from this state within 10 days
  162  after purchase or, when the boat or aircraft is repaired or
  163  altered, within 20 days after completion of such repairs or
  164  alterations, or permits the boat or aircraft to return to this
  165  state within 6 months from the date of departure, except as
  166  provided in s. 212.08(7)(fff), or if the purchaser fails to
  167  furnish the department with any of the documentation required by
  168  this subparagraph within the prescribed time period, the
  169  purchaser shall be liable for use tax on the cost price of the
  170  boat or aircraft and, in addition thereto, payment of a penalty
  171  to the Department of Revenue equal to the tax payable. This
  172  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  173  The maximum 180-day period following the sale of a qualifying
  174  boat tax-exempt to a nonresident may not be tolled for any
  175  reason.
  176         (b) At the rate of 6 percent of the cost price of each item
  177  or article of tangible personal property when the same is not
  178  sold but is used, consumed, distributed, or stored for use or
  179  consumption in this state; however, for tangible property
  180  originally purchased exempt from tax for use exclusively for
  181  lease and which is converted to the owner’s own use, tax may be
  182  paid on the fair market value of the property at the time of
  183  conversion. If the fair market value of the property cannot be
  184  determined, use tax at the time of conversion shall be based on
  185  the owner’s acquisition cost. Under no circumstances may the
  186  aggregate amount of sales tax from leasing the property and use
  187  tax due at the time of conversion be less than the total sales
  188  tax that would have been due on the original acquisition cost
  189  paid by the owner.
  190         (c) At the rate of 6 percent of the gross proceeds derived
  191  from the lease or rental of tangible personal property, as
  192  defined herein; however, the following special provisions apply
  193  to the lease or rental of motor vehicles:
  194         1. When a motor vehicle is leased or rented for a period of
  195  less than 12 months:
  196         a. If the motor vehicle is rented in Florida, the entire
  197  amount of such rental is taxable, even if the vehicle is dropped
  198  off in another state.
  199         b. If the motor vehicle is rented in another state and
  200  dropped off in Florida, the rental is exempt from Florida tax.
  201         2. Except as provided in subparagraph 3., for the lease or
  202  rental of a motor vehicle for a period of not less than 12
  203  months, sales tax is due on the lease or rental payments if the
  204  vehicle is registered in this state; provided, however, that no
  205  tax shall be due if the taxpayer documents use of the motor
  206  vehicle outside this state and tax is being paid on the lease or
  207  rental payments in another state.
  208         3. The tax imposed by this chapter does not apply to the
  209  lease or rental of a commercial motor vehicle as defined in s.
  210  316.003(13)(a) to one lessee or rentee for a period of not less
  211  than 12 months when tax was paid on the purchase price of such
  212  vehicle by the lessor. To the extent tax was paid with respect
  213  to the purchase of such vehicle in another state, territory of
  214  the United States, or the District of Columbia, the Florida tax
  215  payable shall be reduced in accordance with the provisions of s.
  216  212.06(7). This subparagraph shall only be available when the
  217  lease or rental of such property is an established business or
  218  part of an established business or the same is incidental or
  219  germane to such business.
  220         (d) At the rate of 6 percent of the lease or rental price
  221  paid by a lessee or rentee, or contracted or agreed to be paid
  222  by a lessee or rentee, to the owner of the tangible personal
  223  property.
  224         (e)1. At the rate of 6 percent on charges for:
  225         a. Prepaid calling arrangements. The tax on charges for
  226  prepaid calling arrangements shall be collected at the time of
  227  sale and remitted by the selling dealer.
  228         (I) “Prepaid calling arrangement” has the same meaning as
  229  provided in s. 202.11.
  230         (II) If the sale or recharge of the prepaid calling
  231  arrangement does not take place at the dealer’s place of
  232  business, it shall be deemed to have taken place at the
  233  customer’s shipping address or, if no item is shipped, at the
  234  customer’s address or the location associated with the
  235  customer’s mobile telephone number.
  236         (III) The sale or recharge of a prepaid calling arrangement
  237  shall be treated as a sale of tangible personal property for
  238  purposes of this chapter, regardless of whether a tangible item
  239  evidencing such arrangement is furnished to the purchaser, and
  240  such sale within this state subjects the selling dealer to the
  241  jurisdiction of this state for purposes of this subsection.
  242         (IV) No additional tax under this chapter or chapter 202 is
  243  due or payable if a purchaser of a prepaid calling arrangement
  244  who has paid tax under this chapter on the sale or recharge of
  245  such arrangement applies one or more units of the prepaid
  246  calling arrangement to obtain communications services as
  247  described in s. 202.11(9)(b)3., other services that are not
  248  communications services, or products.
  249         b. The installation of telecommunication and telegraphic
  250  equipment.
  251         c. Electrical power or energy, except that the tax rate for
  252  charges for electrical power or energy is 4.35 percent. Charges
  253  for electrical power and energy do not include taxes imposed
  254  under ss. 166.231 and 203.01(1)(a)3.
  255         2. Section 212.17(3), regarding credit for tax paid on
  256  charges subsequently found to be worthless, is equally
  257  applicable to any tax paid under this section on charges for
  258  prepaid calling arrangements, telecommunication or telegraph
  259  services, or electric power subsequently found to be
  260  uncollectible. As used in this paragraph, the term “charges”
  261  does not include any excise or similar tax levied by the Federal
  262  Government, a political subdivision of this state, or a
  263  municipality upon the purchase, sale, or recharge of prepaid
  264  calling arrangements or upon the purchase or sale of
  265  telecommunication, television system program, or telegraph
  266  service or electric power, which tax is collected by the seller
  267  from the purchaser.
  268         (f) At the rate of 6 percent on the sale, rental, use,
  269  consumption, or storage for use in this state of machines and
  270  equipment, and parts and accessories therefor, used in
  271  manufacturing, processing, compounding, producing, mining, or
  272  quarrying personal property for sale or to be used in furnishing
  273  communications, transportation, or public utility services.
  274         (g)1. At the rate of 6 percent on the retail price of
  275  newspapers and magazines sold or used in Florida.
  276         2. Notwithstanding other provisions of this chapter,
  277  inserts of printed materials which are distributed with a
  278  newspaper or magazine are a component part of the newspaper or
  279  magazine, and neither the sale nor use of such inserts is
  280  subject to tax when:
  281         a. Printed by a newspaper or magazine publisher or
  282  commercial printer and distributed as a component part of a
  283  newspaper or magazine, which means that the items after being
  284  printed are delivered directly to a newspaper or magazine
  285  publisher by the printer for inclusion in editions of the
  286  distributed newspaper or magazine;
  287         b. Such publications are labeled as part of the designated
  288  newspaper or magazine publication into which they are to be
  289  inserted; and
  290         c. The purchaser of the insert presents a resale
  291  certificate to the vendor stating that the inserts are to be
  292  distributed as a component part of a newspaper or magazine.
  293         (h)1. A tax is imposed at the rate of 4 percent on the
  294  charges for the use of coin-operated amusement machines. The tax
  295  shall be calculated by dividing the gross receipts from such
  296  charges for the applicable reporting period by a divisor,
  297  determined as provided in this subparagraph, to compute gross
  298  taxable sales, and then subtracting gross taxable sales from
  299  gross receipts to arrive at the amount of tax due. For counties
  300  that do not impose a discretionary sales surtax, the divisor is
  301  equal to 1.04; for counties that impose a 0.5 percent
  302  discretionary sales surtax, the divisor is equal to 1.045; for
  303  counties that impose a 1 percent discretionary sales surtax, the
  304  divisor is equal to 1.050; and for counties that impose a 2
  305  percent sales surtax, the divisor is equal to 1.060. If a county
  306  imposes a discretionary sales surtax that is not listed in this
  307  subparagraph, the department shall make the applicable divisor
  308  available in an electronic format or otherwise. Additional
  309  divisors shall bear the same mathematical relationship to the
  310  next higher and next lower divisors as the new surtax rate bears
  311  to the next higher and next lower surtax rates for which
  312  divisors have been established. When a machine is activated by a
  313  slug, token, coupon, or any similar device which has been
  314  purchased, the tax is on the price paid by the user of the
  315  device for such device.
  316         2. As used in this paragraph, the term “operator” means any
  317  person who possesses a coin-operated amusement machine for the
  318  purpose of generating sales through that machine and who is
  319  responsible for removing the receipts from the machine.
  320         a. If the owner of the machine is also the operator of it,
  321  he or she shall be liable for payment of the tax without any
  322  deduction for rent or a license fee paid to a location owner for
  323  the use of any real property on which the machine is located.
  324         b. If the owner or lessee of the machine is also its
  325  operator, he or she shall be liable for payment of the tax on
  326  the purchase or lease of the machine, as well as the tax on
  327  sales generated through the machine.
  328         c. If the proprietor of the business where the machine is
  329  located does not own the machine, he or she shall be deemed to
  330  be the lessee and operator of the machine and is responsible for
  331  the payment of the tax on sales, unless such responsibility is
  332  otherwise provided for in a written agreement between him or her
  333  and the machine owner.
  334         3.a. An operator of a coin-operated amusement machine may
  335  not operate or cause to be operated in this state any such
  336  machine until the operator has registered with the department
  337  and has conspicuously displayed an identifying certificate
  338  issued by the department. The identifying certificate shall be
  339  issued by the department upon application from the operator. The
  340  identifying certificate shall include a unique number, and the
  341  certificate shall be permanently marked with the operator’s
  342  name, the operator’s sales tax number, and the maximum number of
  343  machines to be operated under the certificate. An identifying
  344  certificate shall not be transferred from one operator to
  345  another. The identifying certificate must be conspicuously
  346  displayed on the premises where the coin-operated amusement
  347  machines are being operated.
  348         b. The operator of the machine must obtain an identifying
  349  certificate before the machine is first operated in the state
  350  and by July 1 of each year thereafter. The annual fee for each
  351  certificate shall be based on the number of machines identified
  352  on the application times $30 and is due and payable upon
  353  application for the identifying device. The application shall
  354  contain the operator’s name, sales tax number, business address
  355  where the machines are being operated, and the number of
  356  machines in operation at that place of business by the operator.
  357  No operator may operate more machines than are listed on the
  358  certificate. A new certificate is required if more machines are
  359  being operated at that location than are listed on the
  360  certificate. The fee for the new certificate shall be based on
  361  the number of additional machines identified on the application
  362  form times $30.
  363         c. A penalty of $250 per machine is imposed on the operator
  364  for failing to properly obtain and display the required
  365  identifying certificate. A penalty of $250 is imposed on the
  366  lessee of any machine placed in a place of business without a
  367  proper current identifying certificate. Such penalties shall
  368  apply in addition to all other applicable taxes, interest, and
  369  penalties.
  370         d. Operators of coin-operated amusement machines must
  371  obtain a separate sales and use tax certificate of registration
  372  for each county in which such machines are located. One sales
  373  and use tax certificate of registration is sufficient for all of
  374  the operator’s machines within a single county.
  375         4. The provisions of this paragraph do not apply to coin
  376  operated amusement machines owned and operated by churches or
  377  synagogues.
  378         5. In addition to any other penalties imposed by this
  379  chapter, a person who knowingly and willfully violates any
  380  provision of this paragraph commits a misdemeanor of the second
  381  degree, punishable as provided in s. 775.082 or s. 775.083.
  382         6. The department may adopt rules necessary to administer
  383  the provisions of this paragraph.
  384         (i)1. At the rate of 6 percent on charges for all:
  385         a. Detective, burglar protection, and other protection
  386  services (NAICS National Numbers 561611, 561612, 561613, and
  387  561621). Fingerprint services required under s. 790.06 or s.
  388  790.062 are not subject to the tax. Any law enforcement officer,
  389  as defined in s. 943.10, who is performing approved duties as
  390  determined by his or her local law enforcement agency in his or
  391  her capacity as a law enforcement officer, and who is subject to
  392  the direct and immediate command of his or her law enforcement
  393  agency, and in the law enforcement officer’s uniform as
  394  authorized by his or her law enforcement agency, is performing
  395  law enforcement and public safety services and is not performing
  396  detective, burglar protection, or other protective services, if
  397  the law enforcement officer is performing his or her approved
  398  duties in a geographical area in which the law enforcement
  399  officer has arrest jurisdiction. Such law enforcement and public
  400  safety services are not subject to tax irrespective of whether
  401  the duty is characterized as “extra duty,” “off-duty,” or
  402  “secondary employment,” and irrespective of whether the officer
  403  is paid directly or through the officer’s agency by an outside
  404  source. The term “law enforcement officer” includes full-time or
  405  part-time law enforcement officers, and any auxiliary law
  406  enforcement officer, when such auxiliary law enforcement officer
  407  is working under the direct supervision of a full-time or part
  408  time law enforcement officer.
  409         b. Nonresidential cleaning, excluding cleaning of the
  410  interiors of transportation equipment, and nonresidential
  411  building pest control services (NAICS National Numbers 561710
  412  and 561720).
  413         2. As used in this paragraph, “NAICS” means those
  414  classifications contained in the North American Industry
  415  Classification System, as published in 2007 by the Office of
  416  Management and Budget, Executive Office of the President.
  417         3. Charges for detective, burglar protection, and other
  418  protection security services performed in this state but used
  419  outside this state are exempt from taxation. Charges for
  420  detective, burglar protection, and other protection security
  421  services performed outside this state and used in this state are
  422  subject to tax.
  423         4. If a transaction involves both the sale or use of a
  424  service taxable under this paragraph and the sale or use of a
  425  service or any other item not taxable under this chapter, the
  426  consideration paid must be separately identified and stated with
  427  respect to the taxable and exempt portions of the transaction or
  428  the entire transaction shall be presumed taxable. The burden
  429  shall be on the seller of the service or the purchaser of the
  430  service, whichever applicable, to overcome this presumption by
  431  providing documentary evidence as to which portion of the
  432  transaction is exempt from tax. The department is authorized to
  433  adjust the amount of consideration identified as the taxable and
  434  exempt portions of the transaction; however, a determination
  435  that the taxable and exempt portions are inaccurately stated and
  436  that the adjustment is applicable must be supported by
  437  substantial competent evidence.
  438         5. Each seller of services subject to sales tax pursuant to
  439  this paragraph shall maintain a monthly log showing each
  440  transaction for which sales tax was not collected because the
  441  services meet the requirements of subparagraph 3. for out-of
  442  state use. The log must identify the purchaser’s name, location
  443  and mailing address, and federal employer identification number,
  444  if a business, or the social security number, if an individual,
  445  the service sold, the price of the service, the date of sale,
  446  the reason for the exemption, and the sales invoice number. The
  447  monthly log shall be maintained pursuant to the same
  448  requirements and subject to the same penalties imposed for the
  449  keeping of similar records pursuant to this chapter.
  450         (j)1. Notwithstanding any other provision of this chapter,
  451  there is hereby levied a tax on the sale, use, consumption, or
  452  storage for use in this state of any coin or currency, whether
  453  in circulation or not, when such coin or currency:
  454         a. Is not legal tender;
  455         b. If legal tender, is sold, exchanged, or traded at a rate
  456  in excess of its face value; or
  457         c. Is sold, exchanged, or traded at a rate based on its
  458  precious metal content.
  459         2. Such tax shall be at a rate of 6 percent of the price at
  460  which the coin or currency is sold, exchanged, or traded, except
  461  that, with respect to a coin or currency which is legal tender
  462  of the United States and which is sold, exchanged, or traded,
  463  such tax shall not be levied.
  464         3. There are exempt from this tax exchanges of coins or
  465  currency which are in general circulation in, and legal tender
  466  of, one nation for coins or currency which are in general
  467  circulation in, and legal tender of, another nation when
  468  exchanged solely for use as legal tender and at an exchange rate
  469  based on the relative value of each as a medium of exchange.
  470         4. With respect to any transaction that involves the sale
  471  of coins or currency taxable under this paragraph in which the
  472  taxable amount represented by the sale of such coins or currency
  473  exceeds $500, the entire amount represented by the sale of such
  474  coins or currency is exempt from the tax imposed under this
  475  paragraph. The dealer must maintain proper documentation, as
  476  prescribed by rule of the department, to identify that portion
  477  of a transaction which involves the sale of coins or currency
  478  and is exempt under this subparagraph.
  479         (k) At the rate of 6 percent of the sales price of each
  480  gallon of diesel fuel not taxed under chapter 206 purchased for
  481  use in a vessel, except dyed diesel fuel that is exempt pursuant
  482  to s. 212.08(4)(a)4.
  483         (l) Florists located in this state are liable for sales tax
  484  on sales to retail customers regardless of where or by whom the
  485  items sold are to be delivered. Florists located in this state
  486  are not liable for sales tax on payments received from other
  487  florists for items delivered to customers in this state.
  488         (m) Operators of game concessions or other concessionaires
  489  who customarily award tangible personal property as prizes may,
  490  in lieu of paying tax on the cost price of such property, pay
  491  tax on 25 percent of the gross receipts from such concession
  492  activity.
  493         (2) The tax shall be collected by the dealer, as defined
  494  herein, and remitted by the dealer to the state at the time and
  495  in the manner as hereinafter provided.
  496         (3) The tax so levied is in addition to all other taxes,
  497  whether levied in the form of excise, license, or privilege
  498  taxes, and in addition to all other fees and taxes levied.
  499         (4) The tax imposed pursuant to this chapter shall be due
  500  and payable according to the algorithm provided brackets set
  501  forth in s. 212.12.
  502         (5) Notwithstanding any other provision of this chapter,
  503  the maximum amount of tax imposed under this chapter and
  504  collected on each sale or use of a boat in this state may not
  505  exceed $18,000 and on each repair of a boat in this state may
  506  not exceed $60,000.
  507         Section 4. Paragraph (c) of subsection (4) of section
  508  212.054, Florida Statutes, is amended to read:
  509         212.054 Discretionary sales surtax; limitations,
  510  administration, and collection.—
  511         (4)
  512         (c)1. Any dealer located in a county that does not impose a
  513  discretionary sales surtax, any marketplace provider that is a
  514  dealer under this chapter, or any person located outside this
  515  state who is required to collect and remit sales tax on remote
  516  sales but who collects the surtax due to sales of tangible
  517  personal property or services delivered to a county imposing a
  518  surtax outside the county shall remit monthly the proceeds of
  519  the surtax to the department to be deposited into an account in
  520  the Discretionary Sales Surtax Clearing Trust Fund which is
  521  separate from the county surtax collection accounts. The
  522  department shall distribute funds in this account using a
  523  distribution factor determined for each county that levies a
  524  surtax and multiplied by the amount of funds in the account and
  525  available for distribution. The distribution factor for each
  526  county equals the product of:
  527         a. The county’s latest official population determined
  528  pursuant to s. 186.901;
  529         b. The county’s rate of surtax; and
  530         c. The number of months the county has levied a surtax
  531  during the most recent distribution period;
  532  
  533  divided by the sum of all such products of the counties levying
  534  the surtax during the most recent distribution period.
  535         2. The department shall compute distribution factors for
  536  eligible counties once each quarter and make appropriate
  537  quarterly distributions.
  538         3. A county that fails to timely provide the information
  539  required by this section to the department authorizes the
  540  department, by such action, to use the best information
  541  available to it in distributing surtax revenues to the county.
  542  If this information is unavailable to the department, the
  543  department may partially or entirely disqualify the county from
  544  receiving surtax revenues under this paragraph. A county that
  545  fails to provide timely information waives its right to
  546  challenge the department’s determination of the county’s share,
  547  if any, of revenues provided under this paragraph.
  548         Section 5. Section 212.0596, Florida Statutes, is amended
  549  to read:
  550         (Substantial rewording of section. See
  551         s. 212.0596, F.S., for present text.)
  552         212.0596 Taxation of remote sales.—
  553         (1) As used in this chapter, the term:
  554         (a) “Remote sale” means a retail sale of tangible personal
  555  property ordered by mail, telephone, the Internet, or other
  556  means of communication from a person who receives the order
  557  outside of this state and transports the property or causes the
  558  property to be transported from any jurisdiction, including this
  559  state, to a location in this state. For purposes of this
  560  paragraph, tangible personal property delivered to a location
  561  within this state is presumed to be used, consumed, distributed,
  562  or stored to be used or consumed in this state.
  563         (b) “Substantial number of remote sales” means any number
  564  of taxable remote sales in the previous calendar year in which
  565  the sum of the sales prices, as defined in s. 212.02(16),
  566  exceeded $100,000.
  567         (2) Every person making a substantial number of remote
  568  sales is a dealer for purposes of this chapter.
  569         (3) The department may establish by rule procedures for
  570  collecting the use tax from unregistered persons who but for
  571  their remote purchases would not be required to remit sales or
  572  use tax directly to the department. The procedures may provide
  573  for waiver of registration, provisions for irregular remittance
  574  of tax, elimination of the collection allowance, and
  575  nonapplication of local option surtaxes.
  576         (4) A marketplace provider that is a dealer under this
  577  chapter or a person who is required to collect and remit sales
  578  tax on remote sales is required to collect surtax when the
  579  taxable item of tangible personal property is delivered within a
  580  county imposing a surtax as provided in s. 212.054(3)(a).
  581         Section 6. Section 212.05965, Florida Statutes, is created
  582  to read:
  583         212.05965 Taxation of marketplace sales.—
  584         (1) As used in this chapter, the term:
  585         (a) “Marketplace” means any physical place or electronic
  586  medium through which tangible personal property is offered for
  587  sale.
  588         (b) “Marketplace provider” means a person who facilitates a
  589  retail sale by a marketplace seller by listing or advertising
  590  for sale by the marketplace seller tangible personal property in
  591  a marketplace and who directly, or indirectly through agreements
  592  or arrangements with third parties, collects payment from the
  593  customer and transmits all or part of the payment to the
  594  marketplace seller, regardless of whether the marketplace
  595  provider receives compensation or other consideration in
  596  exchange for its services.
  597         1. The term does not include a person who solely provides
  598  travel agency services. As used in this subparagraph, the term
  599  “travel agency services” means arranging, booking, or otherwise
  600  facilitating for a commission, fee, or other consideration
  601  vacation or travel packages, rental cars, or other travel
  602  reservations; tickets for domestic or foreign travel by air,
  603  rail, ship, bus, or other mode of transportation; or hotel or
  604  other lodging accommodations.
  605         2. The term does not include a person who is a delivery
  606  network company unless the delivery network company is a
  607  registered dealer for purposes of this chapter and the delivery
  608  network company notifies all local merchants that sell through
  609  the delivery network company’s website or mobile application
  610  that the delivery network company is subject to the requirements
  611  of a marketplace provider under this section. As used in this
  612  subparagraph, the term:
  613         a. “Delivery network company” means a person who maintains
  614  a website or mobile application used to facilitate delivery
  615  services, the sale of local products, or both.
  616         b. “Delivery network courier” means a person who provides
  617  delivery services through a delivery network company website or
  618  mobile application using a personal means of transportation,
  619  such as a motor vehicle as defined in s. 320.01(1), bicycle,
  620  scooter, or other similar means of transportation; using public
  621  transportation; or by walking.
  622         c. “Delivery services” means the pickup and delivery by a
  623  delivery network courier of one or more local products from a
  624  local merchant to a customer, which may include the selection,
  625  collection, and purchase of the local product in connection with
  626  the delivery. The term does not include any delivery requiring
  627  more than 75 miles of travel from the local merchant to the
  628  customer.
  629         d. “Local merchant” means a kitchen, a restaurant, or a
  630  third-party merchant, including a grocery store, retail store,
  631  convenience store, or business of another type, which is not
  632  under common ownership or control of the delivery network
  633  company.
  634         e. “Local product” means any tangible personal property,
  635  including food but excluding freight, mail, or a package to
  636  which postage has been affixed.
  637         3. The term does not include a payment processor business
  638  that processes payment transactions from various channels, such
  639  as charge cards, credit cards, or debit cards, and whose sole
  640  activity with respect to marketplace sales is to process payment
  641  transactions between two or more parties.
  642         (c) “Marketplace seller” means a person who has an
  643  agreement with a marketplace provider that is a dealer under
  644  this chapter and who makes retail sales of tangible personal
  645  property through a marketplace owned, operated, or controlled by
  646  the marketplace provider.
  647         (2) A marketplace provider that has a physical presence in
  648  this state or who is making or facilitating through a
  649  marketplace a substantial number of remote sales as defined in
  650  s. 212.0596(1) is a dealer for purposes of this chapter.
  651         (3) A marketplace provider that is a dealer under this
  652  chapter shall certify to its marketplace sellers that it will
  653  collect and remit the tax imposed under this chapter on taxable
  654  retail sales made through the marketplace. Such certification
  655  may be included in the agreement between the marketplace
  656  provider and the marketplace seller.
  657         (4)(a) A marketplace seller may not collect and remit the
  658  tax under this chapter on a taxable retail sale when the sale is
  659  made through the marketplace and the marketplace provider
  660  certifies, as required under subsection (3), that it will
  661  collect and remit such tax. A marketplace seller shall exclude
  662  such sales made through the marketplace from the marketplace
  663  seller’s tax return under s. 212.11.
  664         (b)1. A marketplace seller who has a physical presence in
  665  this state shall register and shall collect and remit the tax
  666  imposed under this chapter on all taxable retail sales made
  667  outside of the marketplace.
  668         2. A marketplace seller who is not described under
  669  subparagraph 1. but who makes a substantial number of remote
  670  sales as defined in s. 212.0596(1) shall register and shall
  671  collect and remit the tax imposed under this chapter on all
  672  taxable retail sales made outside of the marketplace. For the
  673  purpose of determining whether a marketplace seller made a
  674  substantial number of remote sales, the marketplace seller shall
  675  consider only those sales made outside of a marketplace.
  676         (5)(a) A marketplace provider that is a dealer under this
  677  chapter shall allow the department to examine and audit its
  678  books and records pursuant to s. 212.13. For retail sales
  679  facilitated through a marketplace, the department may not
  680  examine or audit the books and records of marketplace sellers,
  681  nor may the department assess marketplace sellers except to the
  682  extent that the marketplace provider seeks relief under
  683  paragraph (b). The department may examine, audit, and assess a
  684  marketplace seller for retail sales made outside of a
  685  marketplace under paragraph (4)(b). This paragraph does not
  686  provide relief to a marketplace seller who is under audit; has
  687  been issued a bill, notice, or demand for payment; or is under
  688  an administrative or judicial proceeding before July 1, 2021.
  689         (b) The marketplace provider is relieved of liability for
  690  the tax on the retail sale and the marketplace seller or
  691  customer is liable for the tax imposed under this chapter if the
  692  marketplace provider demonstrates to the department’s
  693  satisfaction that the marketplace provider made a reasonable
  694  effort to obtain accurate information related to the retail
  695  sales facilitated through the marketplace from the marketplace
  696  seller, but that the failure to collect and remit the correct
  697  amount of tax imposed under this chapter was due to the
  698  provision of incorrect or incomplete information to the
  699  marketplace provider by the marketplace seller. This paragraph
  700  does not apply to a retail sale for which the marketplace
  701  provider is the seller if the marketplace provider and the
  702  marketplace seller are related parties or if transactions
  703  between a marketplace seller and marketplace buyer are not
  704  conducted at arm’s length.
  705         (6) For purposes of registration pursuant to s. 212.18, a
  706  marketplace is deemed a separate place of business.
  707         (7) A marketplace provider and a marketplace seller may
  708  agree by contract or otherwise that if a marketplace provider
  709  pays the tax imposed under this chapter on a retail sale
  710  facilitated through a marketplace for a marketplace seller as a
  711  result of an audit or otherwise, the marketplace provider has
  712  the right to recover such tax and any associated interest and
  713  penalties from the marketplace seller.
  714         (8) This section may not be construed to authorize the
  715  state to collect sales tax from both the marketplace provider
  716  and the marketplace seller on the same retail sale.
  717         (9) Chapter 213 applies to the administration of this
  718  section to the extent that chapter does not conflict with this
  719  section.
  720         Section 7. Effective April 1, 2022, subsections (10) and
  721  (11) are added to section 212.05965, Florida Statutes, as
  722  created by this act, to read:
  723         212.05965 Taxation of marketplace sales.—
  724         (10) Notwithstanding any other law, the marketplace
  725  provider is also responsible for collecting and remitting any
  726  prepaid wireless E911 fee under s. 365.172, waste tire fee under
  727  s. 403.718, and lead-acid battery fee under s. 403.7185 at the
  728  time of sale for taxable retail sales made through its
  729  marketplace.
  730         (11) Notwithstanding paragraph (4)(a), the marketplace
  731  provider and the marketplace seller may contractually agree to
  732  have the marketplace seller collect and remit all applicable
  733  taxes and fees if the marketplace seller:
  734         (a) Has annual United States gross sales of more than $1
  735  billion, including the gross sales of any related entities, and
  736  in the case of franchised entities, including the combined sales
  737  of all franchisees of a single franchisor;
  738         (b) Provides evidence to the marketplace provider that it
  739  is registered under s. 212.18; and
  740         (c) Notifies the department in a manner prescribed by the
  741  department that the marketplace seller will collect and remit
  742  all applicable taxes and fees on its sales through the
  743  marketplace and is liable for failure to collect or remit
  744  applicable taxes and fees on its sales.
  745         Section 8. Paragraph (c) of subsection (2) and paragraph
  746  (a) of subsection (5) of section 212.06, Florida Statutes, are
  747  amended to read:
  748         212.06 Sales, storage, use tax; collectible from dealers;
  749  “dealer” defined; dealers to collect from purchasers;
  750  legislative intent as to scope of tax.—
  751         (2)
  752         (c) The term “dealer” is further defined to mean every
  753  person, as used in this chapter, who sells at retail or who
  754  offers for sale at retail, or who has in his or her possession
  755  for sale at retail; or for use, consumption, or distribution; or
  756  for storage to be used or consumed in this state, tangible
  757  personal property as defined herein, including a retailer who
  758  transacts a substantial number of remote sales or a marketplace
  759  provider that has a physical presence in this state or that
  760  makes or facilitates through its marketplace a substantial
  761  number of remote sales mail order sale.
  762         (5)(a)1. Except as provided in subparagraph 2., it is not
  763  the intention of this chapter to levy a tax upon tangible
  764  personal property imported, produced, or manufactured in this
  765  state for export, provided that tangible personal property may
  766  not be considered as being imported, produced, or manufactured
  767  for export unless the importer, producer, or manufacturer
  768  delivers the same to a licensed exporter for exporting or to a
  769  common carrier for shipment outside the state or mails the same
  770  by United States mail to a destination outside the state; or, in
  771  the case of aircraft being exported under their own power to a
  772  destination outside the continental limits of the United States,
  773  by submission to the department of a duly signed and validated
  774  United States customs declaration, showing the departure of the
  775  aircraft from the continental United States; and further with
  776  respect to aircraft, the canceled United States registry of said
  777  aircraft; or in the case of parts and equipment installed on
  778  aircraft of foreign registry, by submission to the department of
  779  documentation, the extent of which shall be provided by rule,
  780  showing the departure of the aircraft from the continental
  781  United States; nor is it the intention of this chapter to levy a
  782  tax on any sale which the state is prohibited from taxing under
  783  the Constitution or laws of the United States. Every retail sale
  784  made to a person physically present at the time of sale shall be
  785  presumed to have been delivered in this state.
  786         2.a. Notwithstanding subparagraph 1., a tax is levied on
  787  each sale of tangible personal property to be transported to a
  788  cooperating state as defined in sub-subparagraph c., at the rate
  789  specified in sub-subparagraph d. However, a Florida dealer will
  790  be relieved from the requirements of collecting taxes pursuant
  791  to this subparagraph if the Florida dealer obtains from the
  792  purchaser an affidavit setting forth the purchaser’s name,
  793  address, state taxpayer identification number, and a statement
  794  that the purchaser is aware of his or her state’s use tax laws,
  795  is a registered dealer in Florida or another state, or is
  796  purchasing the tangible personal property for resale or is
  797  otherwise not required to pay the tax on the transaction. The
  798  department may, by rule, provide a form to be used for the
  799  purposes set forth herein.
  800         b. For purposes of this subparagraph, “a cooperating state”
  801  is one determined by the executive director of the department to
  802  cooperate satisfactorily with this state in collecting taxes on
  803  remote mail order sales. No state shall be so determined unless
  804  it meets all the following minimum requirements:
  805         (I) It levies and collects taxes on remote mail order sales
  806  of property transported from that state to persons in this
  807  state, as described in s. 212.0596, upon request of the
  808  department.
  809         (II) The tax so collected shall be at the rate specified in
  810  s. 212.05, not including any local option or tourist or
  811  convention development taxes collected pursuant to s. 125.0104
  812  or this chapter.
  813         (III) Such state agrees to remit to the department all
  814  taxes so collected no later than 30 days from the last day of
  815  the calendar quarter following their collection.
  816         (IV) Such state authorizes the department to audit dealers
  817  within its jurisdiction who make remote mail order sales that
  818  are the subject of s. 212.0596, or makes arrangements deemed
  819  adequate by the department for auditing them with its own
  820  personnel.
  821         (V) Such state agrees to provide to the department records
  822  obtained by it from retailers or dealers in such state showing
  823  delivery of tangible personal property into this state upon
  824  which no sales or use tax has been paid in a manner similar to
  825  that provided in sub-subparagraph g.
  826         c. For purposes of this subparagraph, “sales of tangible
  827  personal property to be transported to a cooperating state”
  828  means remote mail order sales to a person who is in the
  829  cooperating state at the time the order is executed, from a
  830  dealer who receives that order in this state.
  831         d. The tax levied by sub-subparagraph a. shall be at the
  832  rate at which such a sale would have been taxed pursuant to the
  833  cooperating state’s tax laws if consummated in the cooperating
  834  state by a dealer and a purchaser, both of whom were physically
  835  present in that state at the time of the sale.
  836         e. The tax levied by sub-subparagraph a., when collected,
  837  shall be held in the State Treasury in trust for the benefit of
  838  the cooperating state and shall be paid to it at a time agreed
  839  upon between the department, acting for this state, and the
  840  cooperating state or the department or agency designated by it
  841  to act for it; however, such payment shall in no event be made
  842  later than 30 days from the last day of the calendar quarter
  843  after the tax was collected. Funds held in trust for the benefit
  844  of a cooperating state shall not be subject to the service
  845  charges imposed by s. 215.20.
  846         f. The department is authorized to perform such acts and to
  847  provide such cooperation to a cooperating state with reference
  848  to the tax levied by sub-subparagraph a. as is required of the
  849  cooperating state by sub-subparagraph b.
  850         g. In furtherance of this act, dealers selling tangible
  851  personal property for delivery in another state shall make
  852  available to the department, upon request of the department,
  853  records of all tangible personal property so sold. Such records
  854  shall include a description of the property, the name and
  855  address of the purchaser, the name and address of the person to
  856  whom the property was sent, the purchase price of the property,
  857  information regarding whether sales tax was paid in this state
  858  on the purchase price, and such other information as the
  859  department may by rule prescribe.
  860         Section 9. Paragraph (b) of subsection (1) of section
  861  212.07, Florida Statutes, is amended to read:
  862         212.07 Sales, storage, use tax; tax added to purchase
  863  price; dealer not to absorb; liability of purchasers who cannot
  864  prove payment of the tax; penalties; general exemptions.—
  865         (1)
  866         (b) A resale must be in strict compliance with s. 212.18
  867  and the rules and regulations adopted thereunder. A dealer who
  868  makes a sale for resale that is not in strict compliance with s.
  869  212.18 and the rules and regulations adopted thereunder is
  870  liable for and must pay the tax. A dealer who makes a sale for
  871  resale shall document the exempt nature of the transaction, as
  872  established by rules adopted by the department, by retaining a
  873  copy of the purchaser’s resale certificate. In lieu of
  874  maintaining a copy of the certificate, a dealer may document,
  875  before the time of sale, an authorization number provided
  876  telephonically or electronically by the department, or by such
  877  other means established by rule of the department. The dealer
  878  may rely on a resale certificate issued pursuant to s.
  879  212.18(3)(e) s. 212.18(3)(d), valid at the time of receipt from
  880  the purchaser, without seeking annual verification of the resale
  881  certificate if the dealer makes recurring sales to a purchaser
  882  in the normal course of business on a continual basis. For
  883  purposes of this paragraph, “recurring sales to a purchaser in
  884  the normal course of business” refers to a sale in which the
  885  dealer extends credit to the purchaser and records the debt as
  886  an account receivable, or in which the dealer sells to a
  887  purchaser who has an established cash or C.O.D. account, similar
  888  to an open credit account. For purposes of this paragraph,
  889  purchases are made from a selling dealer on a continual basis if
  890  the selling dealer makes, in the normal course of business,
  891  sales to the purchaser at least once in every 12-month period. A
  892  dealer may, through the informal protest provided for in s.
  893  213.21 and the rules of the department, provide the department
  894  with evidence of the exempt status of a sale. Consumer
  895  certificates of exemption executed by those exempt entities that
  896  were registered with the department at the time of sale, resale
  897  certificates provided by purchasers who were active dealers at
  898  the time of sale, and verification by the department of a
  899  purchaser’s active dealer status at the time of sale in lieu of
  900  a resale certificate shall be accepted by the department when
  901  submitted during the protest period, but may not be accepted in
  902  any proceeding under chapter 120 or any circuit court action
  903  instituted under chapter 72.
  904         Section 10. Paragraph (f) is added to subsection (4) of
  905  section 212.11, Florida Statutes, to read:
  906         212.11 Tax returns and regulations.—
  907         (4)
  908         (f) A marketplace provider that is a dealer under this
  909  chapter or a person who is required to collect and remit sales
  910  tax on remote sales shall file returns and pay taxes by
  911  electronic means under s. 213.755.
  912         Section 11. Paragraph (a) of subsection (1), paragraph (a)
  913  of subsection (5), and subsections (9), (10), (11), and (14) of
  914  section 212.12, Florida Statutes, are amended to read:
  915         212.12 Dealer’s credit for collecting tax; penalties for
  916  noncompliance; powers of Department of Revenue in dealing with
  917  delinquents; rounding brackets applicable to taxable
  918  transactions; records required.—
  919         (1)(a)1. Notwithstanding any other law and for the purpose
  920  of compensating persons granting licenses for and the lessors of
  921  real and personal property taxed hereunder, for the purpose of
  922  compensating dealers in tangible personal property, for the
  923  purpose of compensating dealers providing communication services
  924  and taxable services, for the purpose of compensating owners of
  925  places where admissions are collected, and for the purpose of
  926  compensating remitters of any taxes or fees reported on the same
  927  documents utilized for the sales and use tax, as compensation
  928  for the keeping of prescribed records, filing timely tax
  929  returns, and the proper accounting and remitting of taxes by
  930  them, such seller, person, lessor, dealer, owner, and remitter
  931  (except dealers who make mail order sales) who files the return
  932  required pursuant to s. 212.11 only by electronic means and who
  933  pays the amount due on such return only by electronic means
  934  shall be allowed 2.5 percent of the amount of the tax due,
  935  accounted for, and remitted to the department in the form of a
  936  deduction. However, if the amount of the tax due and remitted to
  937  the department by electronic means for the reporting period
  938  exceeds $1,200, an allowance is not allowed for all amounts in
  939  excess of $1,200. For purposes of this paragraph subparagraph,
  940  the term “electronic means” has the same meaning as provided in
  941  s. 213.755(2)(c).
  942         2. The executive director of the department is authorized
  943  to negotiate a collection allowance, pursuant to rules
  944  promulgated by the department, with a dealer who makes mail
  945  order sales. The rules of the department shall provide
  946  guidelines for establishing the collection allowance based upon
  947  the dealer’s estimated costs of collecting the tax, the volume
  948  and value of the dealer’s mail order sales to purchasers in this
  949  state, and the administrative and legal costs and likelihood of
  950  achieving collection of the tax absent the cooperation of the
  951  dealer. However, in no event shall the collection allowance
  952  negotiated by the executive director exceed 10 percent of the
  953  tax remitted for a reporting period.
  954         (5)(a) The department is authorized to audit or inspect the
  955  records and accounts of dealers defined herein, including audits
  956  or inspections of dealers who make remote mail order sales to
  957  the extent permitted by another state, and to correct by credit
  958  any overpayment of tax, and, in the event of a deficiency, an
  959  assessment shall be made and collected. No administrative
  960  finding of fact is necessary prior to the assessment of any tax
  961  deficiency.
  962         (9) Taxes imposed by this chapter upon the privilege of the
  963  use, consumption, storage for consumption, or sale of tangible
  964  personal property, admissions, license fees, rentals,
  965  communication services, and upon the sale or use of services as
  966  herein taxed shall be collected upon the basis of an addition of
  967  the tax imposed by this chapter to the total price of such
  968  admissions, license fees, rentals, communication or other
  969  services, or sale price of such article or articles that are
  970  purchased, sold, or leased at any one time by or to a customer
  971  or buyer; the dealer, or person charged herein, is required to
  972  pay a privilege tax in the amount of the tax imposed by this
  973  chapter on the total of his or her gross sales of tangible
  974  personal property, admissions, license fees, and rentals, and
  975  communication services or to collect a tax upon the sale or use
  976  of services, and such person or dealer shall add the tax imposed
  977  by this chapter to the price, license fee, rental, or
  978  admissions, and communication or other services and collect the
  979  total sum from the purchaser, admittee, licensee, lessee, or
  980  consumer. The department shall make available in an electronic
  981  format or otherwise the tax amounts and the following brackets
  982  applicable to all transactions taxable at the rate of 6 percent:
  983         (a) On single sales of less than 10 cents, no tax shall be
  984  added.
  985         (b) On single sales in amounts from 10 cents to 16 cents,
  986  both inclusive, 1 cent shall be added for taxes.
  987         (c) On sales in amounts from 17 cents to 33 cents, both
  988  inclusive, 2 cents shall be added for taxes.
  989         (d) On sales in amounts from 34 cents to 50 cents, both
  990  inclusive, 3 cents shall be added for taxes.
  991         (e) On sales in amounts from 51 cents to 66 cents, both
  992  inclusive, 4 cents shall be added for taxes.
  993         (f) On sales in amounts from 67 cents to 83 cents, both
  994  inclusive, 5 cents shall be added for taxes.
  995         (g) On sales in amounts from 84 cents to $1, both
  996  inclusive, 6 cents shall be added for taxes.
  997         (h) On sales in amounts of more than $1, 6 percent shall be
  998  charged upon each dollar of price, plus the appropriate bracket
  999  charge upon any fractional part of a dollar.
 1000         (10)(a) A dealer must calculate the tax due on the
 1001  privilege of the use, consumption, storage for consumption, or
 1002  sale of tangible personal property, admissions, license fees,
 1003  rentals, and upon the sale or use of services, based on a
 1004  rounding algorithm that meets the following criteria:
 1005         1. The computation of the tax must be carried to the third
 1006  decimal place.
 1007         2. The tax must be rounded to the whole cent using a method
 1008  that rounds up to the next cent whenever the third decimal place
 1009  is greater than four.
 1010         (b) A dealer may apply the rounding algorithm to the
 1011  aggregate tax amount computed on all taxable items on an invoice
 1012  or to the taxable amount on each individual item on the invoice
 1013  In counties which have adopted a discretionary sales surtax at
 1014  the rate of 1 percent, the department shall make available in an
 1015  electronic format or otherwise the tax amounts and the following
 1016  brackets applicable to all taxable transactions that would
 1017  otherwise have been transactions taxable at the rate of 6
 1018  percent:
 1019         (a) On single sales of less than 10 cents, no tax shall be
 1020  added.
 1021         (b) On single sales in amounts from 10 cents to 14 cents,
 1022  both inclusive, 1 cent shall be added for taxes.
 1023         (c) On sales in amounts from 15 cents to 28 cents, both
 1024  inclusive, 2 cents shall be added for taxes.
 1025         (d) On sales in amounts from 29 cents to 42 cents, both
 1026  inclusive, 3 cents shall be added for taxes.
 1027         (e) On sales in amounts from 43 cents to 57 cents, both
 1028  inclusive, 4 cents shall be added for taxes.
 1029         (f) On sales in amounts from 58 cents to 71 cents, both
 1030  inclusive, 5 cents shall be added for taxes.
 1031         (g) On sales in amounts from 72 cents to 85 cents, both
 1032  inclusive, 6 cents shall be added for taxes.
 1033         (h) On sales in amounts from 86 cents to $1, both
 1034  inclusive, 7 cents shall be added for taxes.
 1035         (i) On sales in amounts from $1 up to, and including, the
 1036  first $5,000 in price, 7 percent shall be charged upon each
 1037  dollar of price, plus the appropriate bracket charge upon any
 1038  fractional part of a dollar.
 1039         (j) On sales in amounts of more than $5,000 in price, 7
 1040  percent shall be added upon the first $5,000 in price, and 6
 1041  percent shall be added upon each dollar of price in excess of
 1042  the first $5,000 in price, plus the bracket charges upon any
 1043  fractional part of a dollar as provided for in subsection (9).
 1044         (11) The department shall make available in an electronic
 1045  format or otherwise the tax amounts and brackets applicable to
 1046  all taxable transactions that occur in counties that have a
 1047  surtax at a rate other than 1 percent which would otherwise have
 1048  been transactions taxable at the rate of 6 percent. Likewise,
 1049  the department shall make available in an electronic format or
 1050  otherwise the tax amounts and brackets applicable to
 1051  transactions taxable at 4.35 percent pursuant to s.
 1052  212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
 1053  212.031(1) and on transactions which would otherwise have been
 1054  so taxable in counties which have adopted a discretionary sales
 1055  surtax.
 1056         (14) If it is determined upon audit that a dealer has
 1057  collected and remitted taxes by applying the applicable tax rate
 1058  to each transaction as described in subsection (9) and rounding
 1059  the tax due to the nearest whole cent rather than applying the
 1060  appropriate bracket system provided by law or department rule,
 1061  the dealer shall not be held liable for additional tax, penalty,
 1062  and interest resulting from such failure if:
 1063         (a) The dealer acted in a good faith belief that rounding
 1064  to the nearest whole cent was the proper method of determining
 1065  the amount of tax due on each taxable transaction.
 1066         (b) The dealer timely reported and remitted all taxes
 1067  collected on each taxable transaction.
 1068         (c) The dealer agrees in writing to future compliance with
 1069  the laws and rules concerning brackets applicable to the
 1070  dealer’s transactions.
 1071         Section 12. Present paragraphs (c) through (f) of
 1072  subsection (3) of section 212.18, Florida Statutes, are
 1073  redesignated as paragraphs (d) through (g), respectively, a new
 1074  paragraph (c) is added to that subsection, and present paragraph
 1075  (f) of that subsection is amended, to read:
 1076         212.18 Administration of law; registration of dealers;
 1077  rules.—
 1078         (3)
 1079         (c) A marketplace provider that is a dealer under this
 1080  chapter or a person who is required to collect and remit sales
 1081  tax on remote sales must file with the department an application
 1082  for a certificate of registration electronically.
 1083         (g)(f) As used in this paragraph, the term “exhibitor”
 1084  means a person who enters into an agreement authorizing the
 1085  display of tangible personal property or services at a
 1086  convention or a trade show. The following provisions apply to
 1087  the registration of exhibitors as dealers under this chapter:
 1088         1. An exhibitor whose agreement prohibits the sale of
 1089  tangible personal property or services subject to the tax
 1090  imposed in this chapter is not required to register as a dealer.
 1091         2. An exhibitor whose agreement provides for the sale at
 1092  wholesale only of tangible personal property or services subject
 1093  to the tax imposed by this chapter must obtain a resale
 1094  certificate from the purchasing dealer but is not required to
 1095  register as a dealer.
 1096         3. An exhibitor whose agreement authorizes the retail sale
 1097  of tangible personal property or services subject to the tax
 1098  imposed by this chapter must register as a dealer and collect
 1099  the tax on such sales.
 1100         4. An exhibitor who makes a remote mail order sale pursuant
 1101  to s. 212.0596 must register as a dealer.
 1102  
 1103  A person who conducts a convention or a trade show must make his
 1104  or her exhibitor’s agreements available to the department for
 1105  inspection and copying.
 1106  
 1107  ================= T I T L E  A M E N D M E N T ================
 1108  And the title is amended as follows:
 1109         Delete lines 42 - 46
 1110  and insert:
 1111         Delete lines 7 - 111
 1112  and insert:
 1113         reducing the sales and use tax rate; conforming
 1114         provisions to changes made by the act; amending s.
 1115         212.054, F.S.; requiring marketplace providers and
 1116         persons located outside of this state to remit
 1117         discretionary sales surtax when delivering tangible
 1118         personal property to a county imposing a surtax;
 1119         amending s. 212.0596, F.S.; replacing provisions
 1120         relating to the taxation of mail order sales with
 1121         provisions relating to the taxation of remote sales;
 1122         defining the terms “remote sale” and “substantial
 1123         number of remote sales”; providing that every person
 1124         making a substantial number of remote sales is a
 1125         dealer for purposes of the sales and use tax;
 1126         authorizing the Department of Revenue to adopt rules
 1127         for collecting use taxes from unregistered persons;
 1128         requiring marketplace providers and persons required
 1129         to report remote sales to remit discretionary sales
 1130         surtax when delivering tangible personal property to a
 1131         county imposing a surtax; creating s. 212.05965, F.S.;
 1132         defining terms; providing that certain marketplace
 1133         providers are dealers for purposes of the sales and
 1134         use tax; requiring certain marketplace providers to
 1135         provide a certain certification to their marketplace
 1136         sellers; specifying requirements for marketplace
 1137         sellers; requiring certain marketplace providers to
 1138         allow the Department of Revenue to examine and audit
 1139         their books and records; specifying the examination
 1140         and audit authority of the Department of Revenue;
 1141         providing that a marketplace seller, rather than the
 1142         marketplace provider, is liable for sales tax
 1143         collection and remittance under certain circumstances;
 1144         authorizing marketplace providers and marketplace
 1145         sellers to enter into agreements for the recovery of
 1146         certain taxes, interest, and penalties; providing
 1147         construction and applicability; amending s. 212.05965,
 1148         F.S.; requiring marketplace providers to collect and
 1149         remit certain additional fees at the time of sale;
 1150         authorizing marketplace providers and marketplace
 1151         sellers to contractually agree for marketplace sellers
 1152         to collect applicable taxes and fees; specifying
 1153         requirements for marketplace sellers who collect such
 1154         taxes and fees; providing for liability of sellers who
 1155         fail to collect or remit such taxes and fees; amending
 1156         s. 212.06, F.S.; revising the definition of the term
 1157         “dealer”; conforming provisions to changes made by the
 1158         act; amending s. 212.07, F.S.; conforming a cross
 1159         reference; amending s. 212.11, F.S.; requiring certain
 1160         marketplace providers or persons required to report
 1161         remote sales to file returns and pay taxes
 1162         electronically; amending s. 212.12, F.S.; deleting the
 1163         authority of the Department of Revenue’s executive
 1164         director to negotiate a collection allowance with
 1165         certain dealers; deleting the requirement that certain
 1166         sales and use taxes on communications services be
 1167         collected on the basis of a certain addition;
 1168         requiring that certain sales and use taxes be
 1169         calculated based on a specified rounding algorithm,
 1170         rather than specified brackets; conforming provisions
 1171         to changes made by the act; amending s. 212.18, F.S.;
 1172         requiring certain marketplace providers or persons
 1173         required to report remote sales to file a registration
 1174         application electronically; conforming a provision to
 1175         changes made by the act; amending ss. 212.04 and
 1176         212.0506, F.S.;