Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 50
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Finance and Tax (Gruters) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (e) of subsection (14) of section
    6  212.02, Florida Statutes, is amended, and paragraph (f) is added
    7  to that subsection, to read:
    8         212.02 Definitions.—The following terms and phrases when
    9  used in this chapter have the meanings ascribed to them in this
   10  section, except where the context clearly indicates a different
   11  meaning:
   12         (14)
   13         (e) The term “retail sale” includes a remote mail order
   14  sale, as defined in s. 212.0596(1).
   15         (f)The term “retail sale” includes a sale facilitated
   16  through a marketplace as defined in s. 212.05965(1).
   17         Section 2. Section 212.05, Florida Statutes, is amended to
   18  read:
   19         212.05 Sales, storage, use tax.—It is hereby declared to be
   20  the legislative intent that every person is exercising a taxable
   21  privilege who engages in the business of selling tangible
   22  personal property at retail in this state, including the
   23  business of making or facilitating remote mail order sales;, or
   24  who rents or furnishes any of the things or services taxable
   25  under this chapter;, or who stores for use or consumption in
   26  this state any item or article of tangible personal property as
   27  defined herein and who leases or rents such property within the
   28  state.
   29         (1) For the exercise of such privilege, a tax is levied on
   30  each taxable transaction or incident, which tax is due and
   31  payable as follows:
   32         (a)1.a. At the rate of 6 percent of the sales price of each
   33  item or article of tangible personal property when sold at
   34  retail in this state, computed on each taxable sale for the
   35  purpose of remitting the amount of tax due the state, and
   36  including each and every retail sale.
   37         b. Each occasional or isolated sale of an aircraft, boat,
   38  mobile home, or motor vehicle of a class or type which is
   39  required to be registered, licensed, titled, or documented in
   40  this state or by the United States Government shall be subject
   41  to tax at the rate provided in this paragraph. The department
   42  shall by rule adopt any nationally recognized publication for
   43  valuation of used motor vehicles as the reference price list for
   44  any used motor vehicle which is required to be licensed pursuant
   45  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
   46  party to an occasional or isolated sale of such a vehicle
   47  reports to the tax collector a sales price which is less than 80
   48  percent of the average loan price for the specified model and
   49  year of such vehicle as listed in the most recent reference
   50  price list, the tax levied under this paragraph shall be
   51  computed by the department on such average loan price unless the
   52  parties to the sale have provided to the tax collector an
   53  affidavit signed by each party, or other substantial proof,
   54  stating the actual sales price. Any party to such sale who
   55  reports a sales price less than the actual sales price is guilty
   56  of a misdemeanor of the first degree, punishable as provided in
   57  s. 775.082 or s. 775.083. The department shall collect or
   58  attempt to collect from such party any delinquent sales taxes.
   59  In addition, such party shall pay any tax due and any penalty
   60  and interest assessed plus a penalty equal to twice the amount
   61  of the additional tax owed. Notwithstanding any other provision
   62  of law, the Department of Revenue may waive or compromise any
   63  penalty imposed pursuant to this subparagraph.
   64         2. This paragraph does not apply to the sale of a boat or
   65  aircraft by or through a registered dealer under this chapter to
   66  a purchaser who, at the time of taking delivery, is a
   67  nonresident of this state, does not make his or her permanent
   68  place of abode in this state, and is not engaged in carrying on
   69  in this state any employment, trade, business, or profession in
   70  which the boat or aircraft will be used in this state, or is a
   71  corporation none of the officers or directors of which is a
   72  resident of, or makes his or her permanent place of abode in,
   73  this state, or is a noncorporate entity that has no individual
   74  vested with authority to participate in the management,
   75  direction, or control of the entity’s affairs who is a resident
   76  of, or makes his or her permanent abode in, this state. For
   77  purposes of this exemption, either a registered dealer acting on
   78  his or her own behalf as seller, a registered dealer acting as
   79  broker on behalf of a seller, or a registered dealer acting as
   80  broker on behalf of the purchaser may be deemed to be the
   81  selling dealer. This exemption shall not be allowed unless:
   82         a. The purchaser removes a qualifying boat, as described in
   83  sub-subparagraph f., from the state within 90 days after the
   84  date of purchase or extension, or the purchaser removes a
   85  nonqualifying boat or an aircraft from this state within 10 days
   86  after the date of purchase or, when the boat or aircraft is
   87  repaired or altered, within 20 days after completion of the
   88  repairs or alterations; or if the aircraft will be registered in
   89  a foreign jurisdiction and:
   90         (I) Application for the aircraft’s registration is properly
   91  filed with a civil airworthiness authority of a foreign
   92  jurisdiction within 10 days after the date of purchase;
   93         (II) The purchaser removes the aircraft from the state to a
   94  foreign jurisdiction within 10 days after the date the aircraft
   95  is registered by the applicable foreign airworthiness authority;
   96  and
   97         (III) The aircraft is operated in the state solely to
   98  remove it from the state to a foreign jurisdiction.
  100  For purposes of this sub-subparagraph, the term “foreign
  101  jurisdiction” means any jurisdiction outside of the United
  102  States or any of its territories;
  103         b. The purchaser, within 90 days from the date of
  104  departure, provides the department with written proof that the
  105  purchaser licensed, registered, titled, or documented the boat
  106  or aircraft outside the state. If such written proof is
  107  unavailable, within 90 days the purchaser shall provide proof
  108  that the purchaser applied for such license, title,
  109  registration, or documentation. The purchaser shall forward to
  110  the department proof of title, license, registration, or
  111  documentation upon receipt;
  112         c. The purchaser, within 30 days after removing the boat or
  113  aircraft from Florida, furnishes the department with proof of
  114  removal in the form of receipts for fuel, dockage, slippage,
  115  tie-down, or hangaring from outside of Florida. The information
  116  so provided must clearly and specifically identify the boat or
  117  aircraft;
  118         d. The selling dealer, within 30 days after the date of
  119  sale, provides to the department a copy of the sales invoice,
  120  closing statement, bills of sale, and the original affidavit
  121  signed by the purchaser attesting that he or she has read the
  122  provisions of this section;
  123         e. The seller makes a copy of the affidavit a part of his
  124  or her record for as long as required by s. 213.35; and
  125         f. Unless the nonresident purchaser of a boat of 5 net tons
  126  of admeasurement or larger intends to remove the boat from this
  127  state within 10 days after the date of purchase or when the boat
  128  is repaired or altered, within 20 days after completion of the
  129  repairs or alterations, the nonresident purchaser applies to the
  130  selling dealer for a decal which authorizes 90 days after the
  131  date of purchase for removal of the boat. The nonresident
  132  purchaser of a qualifying boat may apply to the selling dealer
  133  within 60 days after the date of purchase for an extension decal
  134  that authorizes the boat to remain in this state for an
  135  additional 90 days, but not more than a total of 180 days,
  136  before the nonresident purchaser is required to pay the tax
  137  imposed by this chapter. The department is authorized to issue
  138  decals in advance to dealers. The number of decals issued in
  139  advance to a dealer shall be consistent with the volume of the
  140  dealer’s past sales of boats which qualify under this sub
  141  subparagraph. The selling dealer or his or her agent shall mark
  142  and affix the decals to qualifying boats in the manner
  143  prescribed by the department, before delivery of the boat.
  144         (I) The department is hereby authorized to charge dealers a
  145  fee sufficient to recover the costs of decals issued, except the
  146  extension decal shall cost $425.
  147         (II) The proceeds from the sale of decals will be deposited
  148  into the administrative trust fund.
  149         (III) Decals shall display information to identify the boat
  150  as a qualifying boat under this sub-subparagraph, including, but
  151  not limited to, the decal’s date of expiration.
  152         (IV) The department is authorized to require dealers who
  153  purchase decals to file reports with the department and may
  154  prescribe all necessary records by rule. All such records are
  155  subject to inspection by the department.
  156         (V) Any dealer or his or her agent who issues a decal
  157  falsely, fails to affix a decal, mismarks the expiration date of
  158  a decal, or fails to properly account for decals will be
  159  considered prima facie to have committed a fraudulent act to
  160  evade the tax and will be liable for payment of the tax plus a
  161  mandatory penalty of 200 percent of the tax, and shall be liable
  162  for fine and punishment as provided by law for a conviction of a
  163  misdemeanor of the first degree, as provided in s. 775.082 or s.
  164  775.083.
  165         (VI) Any nonresident purchaser of a boat who removes a
  166  decal before permanently removing the boat from the state, or
  167  defaces, changes, modifies, or alters a decal in a manner
  168  affecting its expiration date before its expiration, or who
  169  causes or allows the same to be done by another, will be
  170  considered prima facie to have committed a fraudulent act to
  171  evade the tax and will be liable for payment of the tax plus a
  172  mandatory penalty of 200 percent of the tax, and shall be liable
  173  for fine and punishment as provided by law for a conviction of a
  174  misdemeanor of the first degree, as provided in s. 775.082 or s.
  175  775.083.
  176         (VII) The department is authorized to adopt rules necessary
  177  to administer and enforce this subparagraph and to publish the
  178  necessary forms and instructions.
  179         (VIII) The department is hereby authorized to adopt
  180  emergency rules pursuant to s. 120.54(4) to administer and
  181  enforce the provisions of this subparagraph.
  183  If the purchaser fails to remove the qualifying boat from this
  184  state within the maximum 180 days after purchase or a
  185  nonqualifying boat or an aircraft from this state within 10 days
  186  after purchase or, when the boat or aircraft is repaired or
  187  altered, within 20 days after completion of such repairs or
  188  alterations, or permits the boat or aircraft to return to this
  189  state within 6 months from the date of departure, except as
  190  provided in s. 212.08(7)(fff), or if the purchaser fails to
  191  furnish the department with any of the documentation required by
  192  this subparagraph within the prescribed time period, the
  193  purchaser shall be liable for use tax on the cost price of the
  194  boat or aircraft and, in addition thereto, payment of a penalty
  195  to the Department of Revenue equal to the tax payable. This
  196  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  197  The maximum 180-day period following the sale of a qualifying
  198  boat tax-exempt to a nonresident may not be tolled for any
  199  reason.
  200         (b) At the rate of 6 percent of the cost price of each item
  201  or article of tangible personal property when the same is not
  202  sold but is used, consumed, distributed, or stored for use or
  203  consumption in this state; however, for tangible property
  204  originally purchased exempt from tax for use exclusively for
  205  lease and which is converted to the owner’s own use, tax may be
  206  paid on the fair market value of the property at the time of
  207  conversion. If the fair market value of the property cannot be
  208  determined, use tax at the time of conversion shall be based on
  209  the owner’s acquisition cost. Under no circumstances may the
  210  aggregate amount of sales tax from leasing the property and use
  211  tax due at the time of conversion be less than the total sales
  212  tax that would have been due on the original acquisition cost
  213  paid by the owner.
  214         (c) At the rate of 6 percent of the gross proceeds derived
  215  from the lease or rental of tangible personal property, as
  216  defined herein; however, the following special provisions apply
  217  to the lease or rental of motor vehicles:
  218         1. When a motor vehicle is leased or rented for a period of
  219  less than 12 months:
  220         a. If the motor vehicle is rented in Florida, the entire
  221  amount of such rental is taxable, even if the vehicle is dropped
  222  off in another state.
  223         b. If the motor vehicle is rented in another state and
  224  dropped off in Florida, the rental is exempt from Florida tax.
  225         2. Except as provided in subparagraph 3., for the lease or
  226  rental of a motor vehicle for a period of not less than 12
  227  months, sales tax is due on the lease or rental payments if the
  228  vehicle is registered in this state; provided, however, that no
  229  tax shall be due if the taxpayer documents use of the motor
  230  vehicle outside this state and tax is being paid on the lease or
  231  rental payments in another state.
  232         3. The tax imposed by this chapter does not apply to the
  233  lease or rental of a commercial motor vehicle as defined in s.
  234  316.003(13)(a) to one lessee or rentee for a period of not less
  235  than 12 months when tax was paid on the purchase price of such
  236  vehicle by the lessor. To the extent tax was paid with respect
  237  to the purchase of such vehicle in another state, territory of
  238  the United States, or the District of Columbia, the Florida tax
  239  payable shall be reduced in accordance with the provisions of s.
  240  212.06(7). This subparagraph shall only be available when the
  241  lease or rental of such property is an established business or
  242  part of an established business or the same is incidental or
  243  germane to such business.
  244         (d) At the rate of 6 percent of the lease or rental price
  245  paid by a lessee or rentee, or contracted or agreed to be paid
  246  by a lessee or rentee, to the owner of the tangible personal
  247  property.
  248         (e)1. At the rate of 6 percent on charges for:
  249         a. Prepaid calling arrangements. The tax on charges for
  250  prepaid calling arrangements shall be collected at the time of
  251  sale and remitted by the selling dealer.
  252         (I) “Prepaid calling arrangement” has the same meaning as
  253  provided in s. 202.11.
  254         (II) If the sale or recharge of the prepaid calling
  255  arrangement does not take place at the dealer’s place of
  256  business, it shall be deemed to have taken place at the
  257  customer’s shipping address or, if no item is shipped, at the
  258  customer’s address or the location associated with the
  259  customer’s mobile telephone number.
  260         (III) The sale or recharge of a prepaid calling arrangement
  261  shall be treated as a sale of tangible personal property for
  262  purposes of this chapter, regardless of whether a tangible item
  263  evidencing such arrangement is furnished to the purchaser, and
  264  such sale within this state subjects the selling dealer to the
  265  jurisdiction of this state for purposes of this subsection.
  266         (IV) No additional tax under this chapter or chapter 202 is
  267  due or payable if a purchaser of a prepaid calling arrangement
  268  who has paid tax under this chapter on the sale or recharge of
  269  such arrangement applies one or more units of the prepaid
  270  calling arrangement to obtain communications services as
  271  described in s. 202.11(9)(b)3., other services that are not
  272  communications services, or products.
  273         b. The installation of telecommunication and telegraphic
  274  equipment.
  275         c. Electrical power or energy, except that the tax rate for
  276  charges for electrical power or energy is 4.35 percent. Charges
  277  for electrical power and energy do not include taxes imposed
  278  under ss. 166.231 and 203.01(1)(a)3.
  279         2. Section 212.17(3), regarding credit for tax paid on
  280  charges subsequently found to be worthless, is equally
  281  applicable to any tax paid under this section on charges for
  282  prepaid calling arrangements, telecommunication or telegraph
  283  services, or electric power subsequently found to be
  284  uncollectible. As used in this paragraph, the term “charges”
  285  does not include any excise or similar tax levied by the Federal
  286  Government, a political subdivision of this state, or a
  287  municipality upon the purchase, sale, or recharge of prepaid
  288  calling arrangements or upon the purchase or sale of
  289  telecommunication, television system program, or telegraph
  290  service or electric power, which tax is collected by the seller
  291  from the purchaser.
  292         (f) At the rate of 6 percent on the sale, rental, use,
  293  consumption, or storage for use in this state of machines and
  294  equipment, and parts and accessories therefor, used in
  295  manufacturing, processing, compounding, producing, mining, or
  296  quarrying personal property for sale or to be used in furnishing
  297  communications, transportation, or public utility services.
  298         (g)1. At the rate of 6 percent on the retail price of
  299  newspapers and magazines sold or used in Florida.
  300         2. Notwithstanding other provisions of this chapter,
  301  inserts of printed materials which are distributed with a
  302  newspaper or magazine are a component part of the newspaper or
  303  magazine, and neither the sale nor use of such inserts is
  304  subject to tax when:
  305         a. Printed by a newspaper or magazine publisher or
  306  commercial printer and distributed as a component part of a
  307  newspaper or magazine, which means that the items after being
  308  printed are delivered directly to a newspaper or magazine
  309  publisher by the printer for inclusion in editions of the
  310  distributed newspaper or magazine;
  311         b. Such publications are labeled as part of the designated
  312  newspaper or magazine publication into which they are to be
  313  inserted; and
  314         c. The purchaser of the insert presents a resale
  315  certificate to the vendor stating that the inserts are to be
  316  distributed as a component part of a newspaper or magazine.
  317         (h)1. A tax is imposed at the rate of 4 percent on the
  318  charges for the use of coin-operated amusement machines. The tax
  319  shall be calculated by dividing the gross receipts from such
  320  charges for the applicable reporting period by a divisor,
  321  determined as provided in this subparagraph, to compute gross
  322  taxable sales, and then subtracting gross taxable sales from
  323  gross receipts to arrive at the amount of tax due. For counties
  324  that do not impose a discretionary sales surtax, the divisor is
  325  equal to 1.04; for counties that impose a 0.5 percent
  326  discretionary sales surtax, the divisor is equal to 1.045; for
  327  counties that impose a 1 percent discretionary sales surtax, the
  328  divisor is equal to 1.050; and for counties that impose a 2
  329  percent sales surtax, the divisor is equal to 1.060. If a county
  330  imposes a discretionary sales surtax that is not listed in this
  331  subparagraph, the department shall make the applicable divisor
  332  available in an electronic format or otherwise. Additional
  333  divisors shall bear the same mathematical relationship to the
  334  next higher and next lower divisors as the new surtax rate bears
  335  to the next higher and next lower surtax rates for which
  336  divisors have been established. When a machine is activated by a
  337  slug, token, coupon, or any similar device which has been
  338  purchased, the tax is on the price paid by the user of the
  339  device for such device.
  340         2. As used in this paragraph, the term “operator” means any
  341  person who possesses a coin-operated amusement machine for the
  342  purpose of generating sales through that machine and who is
  343  responsible for removing the receipts from the machine.
  344         a. If the owner of the machine is also the operator of it,
  345  he or she shall be liable for payment of the tax without any
  346  deduction for rent or a license fee paid to a location owner for
  347  the use of any real property on which the machine is located.
  348         b. If the owner or lessee of the machine is also its
  349  operator, he or she shall be liable for payment of the tax on
  350  the purchase or lease of the machine, as well as the tax on
  351  sales generated through the machine.
  352         c. If the proprietor of the business where the machine is
  353  located does not own the machine, he or she shall be deemed to
  354  be the lessee and operator of the machine and is responsible for
  355  the payment of the tax on sales, unless such responsibility is
  356  otherwise provided for in a written agreement between him or her
  357  and the machine owner.
  358         3.a. An operator of a coin-operated amusement machine may
  359  not operate or cause to be operated in this state any such
  360  machine until the operator has registered with the department
  361  and has conspicuously displayed an identifying certificate
  362  issued by the department. The identifying certificate shall be
  363  issued by the department upon application from the operator. The
  364  identifying certificate shall include a unique number, and the
  365  certificate shall be permanently marked with the operator’s
  366  name, the operator’s sales tax number, and the maximum number of
  367  machines to be operated under the certificate. An identifying
  368  certificate shall not be transferred from one operator to
  369  another. The identifying certificate must be conspicuously
  370  displayed on the premises where the coin-operated amusement
  371  machines are being operated.
  372         b. The operator of the machine must obtain an identifying
  373  certificate before the machine is first operated in the state
  374  and by July 1 of each year thereafter. The annual fee for each
  375  certificate shall be based on the number of machines identified
  376  on the application times $30 and is due and payable upon
  377  application for the identifying device. The application shall
  378  contain the operator’s name, sales tax number, business address
  379  where the machines are being operated, and the number of
  380  machines in operation at that place of business by the operator.
  381  No operator may operate more machines than are listed on the
  382  certificate. A new certificate is required if more machines are
  383  being operated at that location than are listed on the
  384  certificate. The fee for the new certificate shall be based on
  385  the number of additional machines identified on the application
  386  form times $30.
  387         c. A penalty of $250 per machine is imposed on the operator
  388  for failing to properly obtain and display the required
  389  identifying certificate. A penalty of $250 is imposed on the
  390  lessee of any machine placed in a place of business without a
  391  proper current identifying certificate. Such penalties shall
  392  apply in addition to all other applicable taxes, interest, and
  393  penalties.
  394         d. Operators of coin-operated amusement machines must
  395  obtain a separate sales and use tax certificate of registration
  396  for each county in which such machines are located. One sales
  397  and use tax certificate of registration is sufficient for all of
  398  the operator’s machines within a single county.
  399         4. The provisions of this paragraph do not apply to coin
  400  operated amusement machines owned and operated by churches or
  401  synagogues.
  402         5. In addition to any other penalties imposed by this
  403  chapter, a person who knowingly and willfully violates any
  404  provision of this paragraph commits a misdemeanor of the second
  405  degree, punishable as provided in s. 775.082 or s. 775.083.
  406         6. The department may adopt rules necessary to administer
  407  the provisions of this paragraph.
  408         (i)1. At the rate of 6 percent on charges for all:
  409         a. Detective, burglar protection, and other protection
  410  services (NAICS National Numbers 561611, 561612, 561613, and
  411  561621). Fingerprint services required under s. 790.06 or s.
  412  790.062 are not subject to the tax. Any law enforcement officer,
  413  as defined in s. 943.10, who is performing approved duties as
  414  determined by his or her local law enforcement agency in his or
  415  her capacity as a law enforcement officer, and who is subject to
  416  the direct and immediate command of his or her law enforcement
  417  agency, and in the law enforcement officer’s uniform as
  418  authorized by his or her law enforcement agency, is performing
  419  law enforcement and public safety services and is not performing
  420  detective, burglar protection, or other protective services, if
  421  the law enforcement officer is performing his or her approved
  422  duties in a geographical area in which the law enforcement
  423  officer has arrest jurisdiction. Such law enforcement and public
  424  safety services are not subject to tax irrespective of whether
  425  the duty is characterized as “extra duty,” “off-duty,” or
  426  “secondary employment,” and irrespective of whether the officer
  427  is paid directly or through the officer’s agency by an outside
  428  source. The term “law enforcement officer” includes full-time or
  429  part-time law enforcement officers, and any auxiliary law
  430  enforcement officer, when such auxiliary law enforcement officer
  431  is working under the direct supervision of a full-time or part
  432  time law enforcement officer.
  433         b. Nonresidential cleaning, excluding cleaning of the
  434  interiors of transportation equipment, and nonresidential
  435  building pest control services (NAICS National Numbers 561710
  436  and 561720).
  437         2. As used in this paragraph, “NAICS” means those
  438  classifications contained in the North American Industry
  439  Classification System, as published in 2007 by the Office of
  440  Management and Budget, Executive Office of the President.
  441         3. Charges for detective, burglar protection, and other
  442  protection security services performed in this state but used
  443  outside this state are exempt from taxation. Charges for
  444  detective, burglar protection, and other protection security
  445  services performed outside this state and used in this state are
  446  subject to tax.
  447         4. If a transaction involves both the sale or use of a
  448  service taxable under this paragraph and the sale or use of a
  449  service or any other item not taxable under this chapter, the
  450  consideration paid must be separately identified and stated with
  451  respect to the taxable and exempt portions of the transaction or
  452  the entire transaction shall be presumed taxable. The burden
  453  shall be on the seller of the service or the purchaser of the
  454  service, whichever applicable, to overcome this presumption by
  455  providing documentary evidence as to which portion of the
  456  transaction is exempt from tax. The department is authorized to
  457  adjust the amount of consideration identified as the taxable and
  458  exempt portions of the transaction; however, a determination
  459  that the taxable and exempt portions are inaccurately stated and
  460  that the adjustment is applicable must be supported by
  461  substantial competent evidence.
  462         5. Each seller of services subject to sales tax pursuant to
  463  this paragraph shall maintain a monthly log showing each
  464  transaction for which sales tax was not collected because the
  465  services meet the requirements of subparagraph 3. for out-of
  466  state use. The log must identify the purchaser’s name, location
  467  and mailing address, and federal employer identification number,
  468  if a business, or the social security number, if an individual,
  469  the service sold, the price of the service, the date of sale,
  470  the reason for the exemption, and the sales invoice number. The
  471  monthly log shall be maintained pursuant to the same
  472  requirements and subject to the same penalties imposed for the
  473  keeping of similar records pursuant to this chapter.
  474         (j)1. Notwithstanding any other provision of this chapter,
  475  there is hereby levied a tax on the sale, use, consumption, or
  476  storage for use in this state of any coin or currency, whether
  477  in circulation or not, when such coin or currency:
  478         a. Is not legal tender;
  479         b. If legal tender, is sold, exchanged, or traded at a rate
  480  in excess of its face value; or
  481         c. Is sold, exchanged, or traded at a rate based on its
  482  precious metal content.
  483         2. Such tax shall be at a rate of 6 percent of the price at
  484  which the coin or currency is sold, exchanged, or traded, except
  485  that, with respect to a coin or currency which is legal tender
  486  of the United States and which is sold, exchanged, or traded,
  487  such tax shall not be levied.
  488         3. There are exempt from this tax exchanges of coins or
  489  currency which are in general circulation in, and legal tender
  490  of, one nation for coins or currency which are in general
  491  circulation in, and legal tender of, another nation when
  492  exchanged solely for use as legal tender and at an exchange rate
  493  based on the relative value of each as a medium of exchange.
  494         4. With respect to any transaction that involves the sale
  495  of coins or currency taxable under this paragraph in which the
  496  taxable amount represented by the sale of such coins or currency
  497  exceeds $500, the entire amount represented by the sale of such
  498  coins or currency is exempt from the tax imposed under this
  499  paragraph. The dealer must maintain proper documentation, as
  500  prescribed by rule of the department, to identify that portion
  501  of a transaction which involves the sale of coins or currency
  502  and is exempt under this subparagraph.
  503         (k) At the rate of 6 percent of the sales price of each
  504  gallon of diesel fuel not taxed under chapter 206 purchased for
  505  use in a vessel, except dyed diesel fuel that is exempt pursuant
  506  to s. 212.08(4)(a)4.
  507         (l) Florists located in this state are liable for sales tax
  508  on sales to retail customers regardless of where or by whom the
  509  items sold are to be delivered. Florists located in this state
  510  are not liable for sales tax on payments received from other
  511  florists for items delivered to customers in this state.
  512         (m) Operators of game concessions or other concessionaires
  513  who customarily award tangible personal property as prizes may,
  514  in lieu of paying tax on the cost price of such property, pay
  515  tax on 25 percent of the gross receipts from such concession
  516  activity.
  517         (2) The tax shall be collected by the dealer, as defined
  518  herein, and remitted by the dealer to the state at the time and
  519  in the manner as hereinafter provided.
  520         (3) The tax so levied is in addition to all other taxes,
  521  whether levied in the form of excise, license, or privilege
  522  taxes, and in addition to all other fees and taxes levied.
  523         (4) The tax imposed pursuant to this chapter shall be due
  524  and payable according to the brackets set forth in s. 212.12.
  525         (5) Notwithstanding any other provision of this chapter,
  526  the maximum amount of tax imposed under this chapter and
  527  collected on each sale or use of a boat in this state may not
  528  exceed $18,000 and on each repair of a boat in this state may
  529  not exceed $60,000.
  530         Section 3. Section 212.0596, Florida Statutes, is amended
  531  to read:
  532         (Substantial rewording of section. See
  533         s. 212.0596, F.S., for present text.)
  534         212.0596Taxation of remote sales.
  535         (1) As used in this chapter, the term:
  536         (a) “Remote sale” means a retail sale of tangible personal
  537  property ordered by mail, telephone, the Internet, or other
  538  means of communication from a person who receives the order
  539  outside of this state and transports the property or causes the
  540  property to be transported from any jurisdiction, including this
  541  state, to a location in this state. For purposes of this
  542  paragraph, tangible personal property delivered to a location
  543  within this state is presumed to be used, consumed, distributed,
  544  or stored to be used or consumed in this state.
  545         (b) “Substantial number of remote sales” means any number
  546  of taxable remote sales in the previous calendar year in which
  547  the sum of the sales prices, as defined in s. 212.02(16),
  548  exceeded $100,000.
  549         (2) Every person making a substantial number of remote
  550  sales is a dealer for purposes of this chapter.
  551         (3) The department may establish by rule procedures for
  552  collecting the use tax from unregistered persons who but for
  553  their remote purchases would not be required to remit sales or
  554  use tax directly to the department. The procedures may provide
  555  for waiver of registration, provisions for irregular remittance
  556  of tax, elimination of the collection allowance, and
  557  nonapplication of local option surtaxes.
  558         Section 4. Section 212.05965, Florida Statutes, is created
  559  to read:
  560         212.05965Taxation of marketplace sales.—
  561         (1) As used in this chapter, the term:
  562         (a)Marketplace” means any physical place or electronic
  563  medium through which tangible personal property is offered for
  564  sale.
  565         (b)Marketplace provider” means a person who facilitates a
  566  retail sale by a marketplace seller by listing or advertising
  567  for sale by the marketplace seller tangible personal property in
  568  a marketplace and who directly, or indirectly through agreements
  569  or arrangements with third parties, collects payment from the
  570  customer and transmits all or part of the payment to the
  571  marketplace seller, regardless of whether the marketplace
  572  provider receives compensation or other consideration in
  573  exchange for its services.
  574         1.The term does not include a person who solely provides
  575  travel agency services. As used in this subparagraph, the term
  576  “travel agency services” means arranging, booking, or otherwise
  577  facilitating for a commission, fee, or other consideration
  578  vacation or travel packages, rental cars, or other travel
  579  reservations; tickets for domestic or foreign travel by air,
  580  rail, ship, bus, or other mode of transportation; or hotel or
  581  other lodging accommodations.
  582         2.The term does not include a person who is a delivery
  583  network company unless the delivery network company is a
  584  registered dealer for purposes of this chapter and the delivery
  585  network company notifies all local merchants that sell through
  586  the delivery network company’s website or mobile application
  587  that the delivery network company is subject to the requirements
  588  of a marketplace provider under this section. As used in this
  589  subparagraph, the term:
  590         a.“Delivery network company” means a person who maintains
  591  a website or mobile application used to facilitate delivery
  592  services, the sale of local products, or both.
  593         b.“Delivery network courier” means a person who provides
  594  delivery services through a delivery network company website or
  595  mobile application using a personal means of transportation,
  596  such as a motor vehicle as defined in s. 320.01(1), bicycle,
  597  scooter, or other similar means of transportation; using public
  598  transportation; or by walking.
  599         c.Delivery services” means the pickup and delivery by a
  600  delivery network courier of one or more local products from a
  601  local merchant to a customer, which may include the selection,
  602  collection, and purchase of the local product in connection with
  603  the delivery. The term does not include any delivery requiring
  604  more than 75 miles of travel from the local merchant to the
  605  customer.
  606         d.“Local merchant” means a kitchen, a restaurant, or a
  607  third-party merchant, including a grocery store, retail store,
  608  convenience store, or business of another type, which is not
  609  under common ownership or control of the delivery network
  610  company.
  611         e.Local product” means any tangible personal property,
  612  including food, but excluding freight, mail, or a package to
  613  which postage has been affixed.
  614         3. The term does not include a payment processor business
  615  that is appointed to handle payment transactions from various
  616  channels, such as charge cards, credit cards, or debit cards,
  617  and whose sole activity with respect to marketplace sales is to
  618  handle payment transactions between two parties.
  619         (c) “Marketplace seller” means a person who has an
  620  agreement with a marketplace provider and who makes retail sales
  621  of tangible personal property through a marketplace owned,
  622  operated, or controlled by the marketplace provider.
  623         (2)A marketplace provider who has a physical presence in
  624  this state or who is making or facilitating through a
  625  marketplace a substantial number of remote sales as defined in
  626  s. 212.0596(1) is a dealer for purposes of this chapter.
  627         (3)A marketplace provider shall certify to its marketplace
  628  sellers that it will collect and remit the tax imposed under
  629  this chapter on taxable retail sales made through the
  630  marketplace. Such certification may be included in the agreement
  631  between the marketplace provider and the marketplace seller.
  632         (4)(a)A marketplace seller may not collect and remit the
  633  tax under this chapter on a taxable retail sale when the sale is
  634  made through the marketplace and the marketplace provider
  635  certifies, as required under subsection (3), that it will
  636  collect and remit such tax. A marketplace seller shall exclude
  637  such sales made through the marketplace from the marketplace
  638  seller’s tax return under s. 212.11.
  639         (b)1.A marketplace seller who has a physical presence in
  640  this state shall register and shall collect and remit the tax
  641  imposed under this chapter on all taxable retail sales made
  642  outside of the marketplace.
  643         2. A marketplace seller making a substantial number of
  644  remote sales as defined in s. 212.0596(1) shall register and
  645  shall collect and remit the tax imposed under this chapter on
  646  all taxable retail sales made outside of the marketplace. For
  647  the purposes of determining whether a marketplace seller made a
  648  substantial number of remote sales, the marketplace seller shall
  649  consider only those sales made outside of the marketplace.
  650         (5)(a)A marketplace provider shall allow the department to
  651  examine and audit its books and records pursuant to s. 212.13.
  652  For retail sales facilitated through a marketplace, the
  653  department may not examine or audit the books and records of
  654  marketplace sellers, nor may the department assess marketplace
  655  sellers except to the extent that the marketplace provider seeks
  656  relief under paragraph (b). The department may examine, audit,
  657  and assess a marketplace seller for retail sales made outside of
  658  the marketplace under paragraph (4)(b).
  659         (b)The marketplace provider is relieved of liability for
  660  the tax on the retail sale and the marketplace seller or
  661  customer is liable for the tax imposed under this chapter if the
  662  marketplace provider demonstrates to the department’s
  663  satisfaction that the marketplace provider made a reasonable
  664  effort to obtain accurate information related to the retail
  665  sales facilitated through the marketplace from the marketplace
  666  seller, but that the failure to collect and pay the correct
  667  amount of tax imposed under this chapter was due to the
  668  provision of incorrect or incomplete information to the
  669  marketplace provider by the marketplace seller. This paragraph
  670  does not apply to a retail sale for which the marketplace
  671  provider is the seller if the marketplace provider and the
  672  marketplace seller are related parties or if transactions
  673  between a marketplace seller and marketplace buyer are not
  674  conducted at arm’s length.
  675         (6)For purposes of registration pursuant to s. 212.18, a
  676  marketplace is deemed a separate place of business.
  677         (7)A marketplace provider and a marketplace seller may
  678  agree by contract or otherwise that if a marketplace provider
  679  pays the tax imposed under this chapter on a retail sale
  680  facilitated through a marketplace for a marketplace seller as a
  681  result of an audit or otherwise, the marketplace provider has
  682  the right to recover such tax and any associated interest and
  683  penalties from the marketplace seller.
  684         (8)This section may not be construed to authorize the
  685  state to collect sales tax from both the marketplace provider
  686  and the marketplace seller on the same retail sale.
  687         (9)Chapter 213 applies to the administration of this
  688  section to the extent that chapter does not conflict with this
  689  section.
  690         Section 5. Effective April 1, 2022, subsections (10) and
  691  (11) are added to section 212.05965, Florida Statutes, as
  692  created by this act, to read:
  693         212.05965 Taxation of marketplace sales.—
  694         (10) Notwithstanding any other law, the marketplace
  695  provider is also responsible for collecting and remitting any
  696  prepaid wireless E911 fee under s. 365.172, waste tire fee under
  697  s. 403.718, and lead-acid battery fee under s. 403.7185 at the
  698  time of sale for taxable retail sales made through its
  699  marketplace.
  700         (11) The marketplace provider and the marketplace seller
  701  may contractually agree to have the marketplace seller collect
  702  and remit all applicable taxes and fees if the marketplace
  703  seller:
  704         (a) Has annual U.S. gross sales of more than $1 billion,
  705  including the gross sales of any related entities, and in the
  706  case of franchised entities, including the combined sales of all
  707  franchisees of a single franchisor;
  708         (b) Provides evidence to the marketplace provider that it
  709  is registered under s. 212.18; and
  710         (c) Notifies the department in a manner prescribed by the
  711  department that the marketplace seller will collect and remit
  712  all applicable taxes and fees on its sales through the
  713  marketplace and is liable for failure to collect or remit
  714  applicable taxes and fees on its sales.
  715         Section 6. Paragraph (c) of subsection (2) and paragraph
  716  (a) of subsection (5) of section 212.06, Florida Statutes, are
  717  amended to read:
  718         212.06 Sales, storage, use tax; collectible from dealers;
  719  “dealer” defined; dealers to collect from purchasers;
  720  legislative intent as to scope of tax.—
  721         (2)
  722         (c) The term “dealer” is further defined to mean every
  723  person, as used in this chapter, who sells at retail or who
  724  offers for sale at retail, or who has in his or her possession
  725  for sale at retail; or for use, consumption, or distribution; or
  726  for storage to be used or consumed in this state, tangible
  727  personal property as defined herein, including a retailer who
  728  transacts a substantial number of remote sales or a person who
  729  is a marketplace provider making or facilitating a substantial
  730  number of remote sales mail order sale.
  731         (5)(a)1. Except as provided in subparagraph 2., it is not
  732  the intention of this chapter to levy a tax upon tangible
  733  personal property imported, produced, or manufactured in this
  734  state for export, provided that tangible personal property may
  735  not be considered as being imported, produced, or manufactured
  736  for export unless the importer, producer, or manufacturer
  737  delivers the same to a licensed exporter for exporting or to a
  738  common carrier for shipment outside the state or mails the same
  739  by United States mail to a destination outside the state; or, in
  740  the case of aircraft being exported under their own power to a
  741  destination outside the continental limits of the United States,
  742  by submission to the department of a duly signed and validated
  743  United States customs declaration, showing the departure of the
  744  aircraft from the continental United States; and further with
  745  respect to aircraft, the canceled United States registry of said
  746  aircraft; or in the case of parts and equipment installed on
  747  aircraft of foreign registry, by submission to the department of
  748  documentation, the extent of which shall be provided by rule,
  749  showing the departure of the aircraft from the continental
  750  United States; nor is it the intention of this chapter to levy a
  751  tax on any sale which the state is prohibited from taxing under
  752  the Constitution or laws of the United States. Every retail sale
  753  made to a person physically present at the time of sale shall be
  754  presumed to have been delivered in this state.
  755         2.a. Notwithstanding subparagraph 1., a tax is levied on
  756  each sale of tangible personal property to be transported to a
  757  cooperating state as defined in sub-subparagraph c., at the rate
  758  specified in sub-subparagraph d. However, a Florida dealer will
  759  be relieved from the requirements of collecting taxes pursuant
  760  to this subparagraph if the Florida dealer obtains from the
  761  purchaser an affidavit setting forth the purchaser’s name,
  762  address, state taxpayer identification number, and a statement
  763  that the purchaser is aware of his or her state’s use tax laws,
  764  is a registered dealer in Florida or another state, or is
  765  purchasing the tangible personal property for resale or is
  766  otherwise not required to pay the tax on the transaction. The
  767  department may, by rule, provide a form to be used for the
  768  purposes set forth herein.
  769         b. For purposes of this subparagraph, “a cooperating state”
  770  is one determined by the executive director of the department to
  771  cooperate satisfactorily with this state in collecting taxes on
  772  remote mail order sales. No state shall be so determined unless
  773  it meets all the following minimum requirements:
  774         (I) It levies and collects taxes on remote mail order sales
  775  of property transported from that state to persons in this
  776  state, as described in s. 212.0596, upon request of the
  777  department.
  778         (II) The tax so collected shall be at the rate specified in
  779  s. 212.05, not including any local option or tourist or
  780  convention development taxes collected pursuant to s. 125.0104
  781  or this chapter.
  782         (III) Such state agrees to remit to the department all
  783  taxes so collected no later than 30 days from the last day of
  784  the calendar quarter following their collection.
  785         (IV) Such state authorizes the department to audit dealers
  786  within its jurisdiction who make remote mail order sales that
  787  are the subject of s. 212.0596, or makes arrangements deemed
  788  adequate by the department for auditing them with its own
  789  personnel.
  790         (V) Such state agrees to provide to the department records
  791  obtained by it from retailers or dealers in such state showing
  792  delivery of tangible personal property into this state upon
  793  which no sales or use tax has been paid in a manner similar to
  794  that provided in sub-subparagraph g.
  795         c. For purposes of this subparagraph, “sales of tangible
  796  personal property to be transported to a cooperating state”
  797  means remote mail order sales to a person who is in the
  798  cooperating state at the time the order is executed, from a
  799  dealer who receives that order in this state.
  800         d. The tax levied by sub-subparagraph a. shall be at the
  801  rate at which such a sale would have been taxed pursuant to the
  802  cooperating state’s tax laws if consummated in the cooperating
  803  state by a dealer and a purchaser, both of whom were physically
  804  present in that state at the time of the sale.
  805         e. The tax levied by sub-subparagraph a., when collected,
  806  shall be held in the State Treasury in trust for the benefit of
  807  the cooperating state and shall be paid to it at a time agreed
  808  upon between the department, acting for this state, and the
  809  cooperating state or the department or agency designated by it
  810  to act for it; however, such payment shall in no event be made
  811  later than 30 days from the last day of the calendar quarter
  812  after the tax was collected. Funds held in trust for the benefit
  813  of a cooperating state shall not be subject to the service
  814  charges imposed by s. 215.20.
  815         f. The department is authorized to perform such acts and to
  816  provide such cooperation to a cooperating state with reference
  817  to the tax levied by sub-subparagraph a. as is required of the
  818  cooperating state by sub-subparagraph b.
  819         g. In furtherance of this act, dealers selling tangible
  820  personal property for delivery in another state shall make
  821  available to the department, upon request of the department,
  822  records of all tangible personal property so sold. Such records
  823  shall include a description of the property, the name and
  824  address of the purchaser, the name and address of the person to
  825  whom the property was sent, the purchase price of the property,
  826  information regarding whether sales tax was paid in this state
  827  on the purchase price, and such other information as the
  828  department may by rule prescribe.
  829         Section 7. Paragraph (a) of subsection (1) and paragraph
  830  (a) of subsection (5) of section 212.12, Florida Statutes, are
  831  amended to read:
  832         212.12 Dealer’s credit for collecting tax; penalties for
  833  noncompliance; powers of Department of Revenue in dealing with
  834  delinquents; brackets applicable to taxable transactions;
  835  records required.—
  836         (1)(a)1. Notwithstanding any other law and for the purpose
  837  of compensating persons granting licenses for and the lessors of
  838  real and personal property taxed hereunder, for the purpose of
  839  compensating dealers in tangible personal property, for the
  840  purpose of compensating dealers providing communication services
  841  and taxable services, for the purpose of compensating owners of
  842  places where admissions are collected, and for the purpose of
  843  compensating remitters of any taxes or fees reported on the same
  844  documents utilized for the sales and use tax, as compensation
  845  for the keeping of prescribed records, filing timely tax
  846  returns, and the proper accounting and remitting of taxes by
  847  them, such seller, person, lessor, dealer, owner, and remitter
  848  (except dealers who make mail order sales) who files the return
  849  required pursuant to s. 212.11 only by electronic means and who
  850  pays the amount due on such return only by electronic means
  851  shall be allowed 2.5 percent of the amount of the tax due,
  852  accounted for, and remitted to the department in the form of a
  853  deduction. However, if the amount of the tax due and remitted to
  854  the department by electronic means for the reporting period
  855  exceeds $1,200, an allowance is not allowed for all amounts in
  856  excess of $1,200. For purposes of this paragraph subparagraph,
  857  the term “electronic means” has the same meaning as provided in
  858  s. 213.755(2)(c).
  859         2. The executive director of the department is authorized
  860  to negotiate a collection allowance, pursuant to rules
  861  promulgated by the department, with a dealer who makes mail
  862  order sales. The rules of the department shall provide
  863  guidelines for establishing the collection allowance based upon
  864  the dealer’s estimated costs of collecting the tax, the volume
  865  and value of the dealer’s mail order sales to purchasers in this
  866  state, and the administrative and legal costs and likelihood of
  867  achieving collection of the tax absent the cooperation of the
  868  dealer. However, in no event shall the collection allowance
  869  negotiated by the executive director exceed 10 percent of the
  870  tax remitted for a reporting period.
  871         (5)(a) The department is authorized to audit or inspect the
  872  records and accounts of dealers defined herein, including audits
  873  or inspections of dealers who make remote mail order sales to
  874  the extent permitted by another state, and to correct by credit
  875  any overpayment of tax, and, in the event of a deficiency, an
  876  assessment shall be made and collected. No administrative
  877  finding of fact is necessary prior to the assessment of any tax
  878  deficiency.
  879         Section 8. Paragraph (f) of subsection (3) of section
  880  212.18, Florida Statutes, is amended to read:
  881         212.18 Administration of law; registration of dealers;
  882  rules.—
  883         (3)
  884         (f) As used in this paragraph, the term “exhibitor” means a
  885  person who enters into an agreement authorizing the display of
  886  tangible personal property or services at a convention or a
  887  trade show. The following provisions apply to the registration
  888  of exhibitors as dealers under this chapter:
  889         1. An exhibitor whose agreement prohibits the sale of
  890  tangible personal property or services subject to the tax
  891  imposed in this chapter is not required to register as a dealer.
  892         2. An exhibitor whose agreement provides for the sale at
  893  wholesale only of tangible personal property or services subject
  894  to the tax imposed by this chapter must obtain a resale
  895  certificate from the purchasing dealer but is not required to
  896  register as a dealer.
  897         3. An exhibitor whose agreement authorizes the retail sale
  898  of tangible personal property or services subject to the tax
  899  imposed by this chapter must register as a dealer and collect
  900  the tax on such sales.
  901         4. An exhibitor who makes a remote mail order sale pursuant
  902  to s. 212.0596 must register as a dealer.
  904  A person who conducts a convention or a trade show must make his
  905  or her exhibitor’s agreements available to the department for
  906  inspection and copying.
  907         Section 9. Subsection (4) of section 212.20, Florida
  908  Statutes, is amended to read:
  909         212.20 Funds collected, disposition; additional powers of
  910  department; operational expense; refund of taxes adjudicated
  911  unconstitutionally collected.—
  912         (4) When there has been a final adjudication that any tax
  913  pursuant to s. 212.0596 or s. 212.05965 was levied, collected,
  914  or both, contrary to the Constitution of the United States or
  915  the State Constitution, the department shall, in accordance with
  916  rules, determine, based upon claims for refund and other
  917  evidence and information, who paid such tax or taxes, and refund
  918  to each such person the amount of tax paid. For purposes of this
  919  subsection, a “final adjudication” is a decision of a court of
  920  competent jurisdiction from which no appeal can be taken or from
  921  which the official or officials of this state with authority to
  922  make such decisions has or have decided not to appeal.
  923         Section 10. Subsection (5) of section 213.27, Florida
  924  Statutes, is amended to read:
  925         213.27 Contracts with debt collection agencies and certain
  926  vendors.—
  927         (5) The department may, for the purpose of ascertaining the
  928  amount of or collecting any taxes due from a person making or
  929  facilitating remote sales under s. 212.0596 or s. 212.05965
  930  doing mail order business in this state, contract with any
  931  auditing agency doing business within or without this state for
  932  the purpose of conducting an audit of such person mail order
  933  business; however, such audit agency may not conduct an audit on
  934  behalf of the department of any person domiciled in this state,
  935  person registered for sales and use tax purposes in this state,
  936  or corporation filing a Florida corporate tax return, if any
  937  such person or corporation objects to such audit in writing to
  938  the department and the auditing agency. The department shall
  939  notify the taxpayer by mail at least 30 days before the
  940  department assigns the collection of such taxes.
  941         Section 11. This act first applies to remote sales made or
  942  facilitated on or after July 1, 2021, by a person who made or
  943  facilitated a substantial number of remote sales in calendar
  944  year 2020.
  945         Section 12. (1)Upon registration with the Department of
  946  Revenue, a person subject to the requirements of this act to
  947  collect and remit the tax under chapter 212, Florida Statutes,
  948  on remote sales is relieved of liability for tax, penalty, and
  949  interest due on remote sales that occurred before the effective
  950  date of this act, including a person who is found by the
  951  Department of Revenue to have had a physical presence in this
  952  state before the effective date of this act. This subsection is
  953  also intended to provide relief to a marketplace seller for
  954  sales made before the effective date of this act which were
  955  facilitated by a marketplace provider. For a marketplace
  956  provider with a physical presence in this state, this subsection
  957  is intended to provide relief only for sales facilitated by the
  958  marketplace provider on behalf of a marketplace seller.
  959         (2)A person who owes use tax under chapter 212, Florida
  960  Statutes, on the purchase of tangible personal property ordered
  961  by remote sale that was conducted before the effective date of
  962  this act is relieved of liability for tax, penalty, and interest
  963  due. This subsection does not apply to the use tax liability of
  964  a registered dealer.
  965         (3)This section does not establish a right to a refund of
  966  taxes already paid.
  967         Section 13. (1) The Department of Revenue is authorized,
  968  and all conditions are deemed met, to adopt emergency rules
  969  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
  970  administering this act.
  971         (2) Notwithstanding any other law, emergency rules adopted
  972  pursuant to subsection (1) are effective for 6 months after
  973  adoption and may be renewed during the pendency of procedures to
  974  adopt permanent rules addressing the subject of the emergency
  975  rules.
  976         (3) This section shall take effect upon this act becoming a
  977  law and expires July 1, 2022.
  978         Section 14. If any provision of this act or its application
  979  to any person or circumstance is held invalid, the invalidity
  980  does not affect other provisions or applications of the act
  981  which can be given effect without the invalid provision or
  982  application, and to this end the provisions of this act are
  983  severable.
  984         Section 15. Except as otherwise expressly provided in this
  985  act and except for this section, which shall take effect upon
  986  this act becoming a law, this act shall take effect July 1,
  987  2021.
  989  ================= T I T L E  A M E N D M E N T ================
  990  And the title is amended as follows:
  991         Delete everything before the enacting clause
  992  and insert:
  993                        A bill to be entitled                      
  994         An act relating to the sales and use tax; amending s.
  995         212.02, F.S.; expanding the definition of the term
  996         “retail sale” to include sales facilitated through a
  997         marketplace; conforming a provision to changes made by
  998         the act; amending s. 212.05, F.S.; conforming a
  999         provision to changes made by the act; amending s.
 1000         212.0596, F.S.; replacing provisions relating to the
 1001         taxation of mail order sales with provisions relating
 1002         to the taxation of remote sales; defining the terms
 1003         “remote sale” and “substantial number of remote
 1004         sales”; providing that every person making a
 1005         substantial number of remote sales is a dealer for
 1006         purposes of the sales and use tax; authorizing the
 1007         Department of Revenue to adopt rules for collecting
 1008         use taxes from unregistered persons; creating s.
 1009         212.05965, F.S.; defining terms; providing that
 1010         certain marketplace providers are dealers for purposes
 1011         of the sales and use tax; requiring marketplace
 1012         providers to provide a certain certification to their
 1013         marketplace sellers; specifying requirements for
 1014         marketplace sellers; requiring marketplace providers
 1015         to allow the Department of Revenue to examine and
 1016         audit their books and records; specifying the
 1017         examination and audit authority of the department;
 1018         providing that a marketplace seller, rather than the
 1019         marketplace provider, is liable for sales tax
 1020         collection and remittance under certain circumstances;
 1021         authorizing marketplace providers and marketplace
 1022         sellers to enter into agreements for the recovery of
 1023         certain taxes, interest, and penalties; providing
 1024         construction and applicability; amending s. 212.05965,
 1025         F.S.; requiring marketplace providers to collect and
 1026         remit certain additional fees at the time of sale;
 1027         authorizing marketplace providers and marketplace
 1028         sellers to contractually agree for marketplace sellers
 1029         to collect applicable taxes and fees; specifying
 1030         requirements for marketplace sellers who collect such
 1031         taxes and fees; providing for liability of sellers who
 1032         fail to collect or remit such taxes and fees; amending
 1033         s. 212.06, F.S.; revising the definition of the term
 1034         “dealer”; conforming provisions to changes made by the
 1035         act; amending s. 212.12, F.S.; deleting the authority
 1036         of the department’s executive director to negotiate a
 1037         collection allowance with certain dealers; conforming
 1038         provisions to changes made by the act; amending s.
 1039         212.18, F.S.; conforming a provision to changes made
 1040         by the act; amending s. 212.20, F.S.; providing
 1041         applicability of requirements for refund of taxes
 1042         adjudicated unconstitutionally collected to taxes
 1043         levied or collected pursuant to marketplace
 1044         provisions; amending s. 213.27, F.S.; conforming
 1045         provisions to changes made by the act; providing
 1046         applicability; providing relief to certain persons for
 1047         liability for tax, penalty, and interest due on
 1048         certain remote sales and owed on certain purchases
 1049         that occurred before the effective date of the act;
 1050         providing construction; authorizing the department to
 1051         adopt emergency rules; providing for expiration of
 1052         that authority; providing for severability; providing
 1053         effective dates.