Florida Senate - 2021                          SENATOR AMENDMENT
       Bill No. CS/CS/SB 50, 1st Eng.
       
       
       
       
       
       
                                Ì639448PÎ639448                         
       
                              LEGISLATIVE ACTION                        
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       Senator Farmer moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 205 - 2048
    4  and insert:
    5         (a)1.a. At the rate of 5.75 6 percent of the sales price of
    6  each item or article of tangible personal property when sold at
    7  retail in this state, computed on each taxable sale for the
    8  purpose of remitting the amount of tax due the state, and
    9  including each and every retail sale.
   10         b. Each occasional or isolated sale of an aircraft, boat,
   11  mobile home, or motor vehicle of a class or type which is
   12  required to be registered, licensed, titled, or documented in
   13  this state or by the United States Government shall be subject
   14  to tax at the rate provided in this paragraph. The department
   15  shall by rule adopt any nationally recognized publication for
   16  valuation of used motor vehicles as the reference price list for
   17  any used motor vehicle which is required to be licensed pursuant
   18  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
   19  party to an occasional or isolated sale of such a vehicle
   20  reports to the tax collector a sales price which is less than 80
   21  percent of the average loan price for the specified model and
   22  year of such vehicle as listed in the most recent reference
   23  price list, the tax levied under this paragraph shall be
   24  computed by the department on such average loan price unless the
   25  parties to the sale have provided to the tax collector an
   26  affidavit signed by each party, or other substantial proof,
   27  stating the actual sales price. Any party to such sale who
   28  reports a sales price less than the actual sales price is guilty
   29  of a misdemeanor of the first degree, punishable as provided in
   30  s. 775.082 or s. 775.083. The department shall collect or
   31  attempt to collect from such party any delinquent sales taxes.
   32  In addition, such party shall pay any tax due and any penalty
   33  and interest assessed plus a penalty equal to twice the amount
   34  of the additional tax owed. Notwithstanding any other provision
   35  of law, the Department of Revenue may waive or compromise any
   36  penalty imposed pursuant to this subparagraph.
   37         2. This paragraph does not apply to the sale of a boat or
   38  aircraft by or through a registered dealer under this chapter to
   39  a purchaser who, at the time of taking delivery, is a
   40  nonresident of this state, does not make his or her permanent
   41  place of abode in this state, and is not engaged in carrying on
   42  in this state any employment, trade, business, or profession in
   43  which the boat or aircraft will be used in this state, or is a
   44  corporation none of the officers or directors of which is a
   45  resident of, or makes his or her permanent place of abode in,
   46  this state, or is a noncorporate entity that has no individual
   47  vested with authority to participate in the management,
   48  direction, or control of the entity’s affairs who is a resident
   49  of, or makes his or her permanent abode in, this state. For
   50  purposes of this exemption, either a registered dealer acting on
   51  his or her own behalf as seller, a registered dealer acting as
   52  broker on behalf of a seller, or a registered dealer acting as
   53  broker on behalf of the purchaser may be deemed to be the
   54  selling dealer. This exemption shall not be allowed unless:
   55         a. The purchaser removes a qualifying boat, as described in
   56  sub-subparagraph f., from the state within 90 days after the
   57  date of purchase or extension, or the purchaser removes a
   58  nonqualifying boat or an aircraft from this state within 10 days
   59  after the date of purchase or, when the boat or aircraft is
   60  repaired or altered, within 20 days after completion of the
   61  repairs or alterations; or if the aircraft will be registered in
   62  a foreign jurisdiction and:
   63         (I) Application for the aircraft’s registration is properly
   64  filed with a civil airworthiness authority of a foreign
   65  jurisdiction within 10 days after the date of purchase;
   66         (II) The purchaser removes the aircraft from the state to a
   67  foreign jurisdiction within 10 days after the date the aircraft
   68  is registered by the applicable foreign airworthiness authority;
   69  and
   70         (III) The aircraft is operated in the state solely to
   71  remove it from the state to a foreign jurisdiction.
   72  
   73  For purposes of this sub-subparagraph, the term “foreign
   74  jurisdiction” means any jurisdiction outside of the United
   75  States or any of its territories;
   76         b. The purchaser, within 90 days from the date of
   77  departure, provides the department with written proof that the
   78  purchaser licensed, registered, titled, or documented the boat
   79  or aircraft outside the state. If such written proof is
   80  unavailable, within 90 days the purchaser shall provide proof
   81  that the purchaser applied for such license, title,
   82  registration, or documentation. The purchaser shall forward to
   83  the department proof of title, license, registration, or
   84  documentation upon receipt;
   85         c. The purchaser, within 30 days after removing the boat or
   86  aircraft from Florida, furnishes the department with proof of
   87  removal in the form of receipts for fuel, dockage, slippage,
   88  tie-down, or hangaring from outside of Florida. The information
   89  so provided must clearly and specifically identify the boat or
   90  aircraft;
   91         d. The selling dealer, within 30 days after the date of
   92  sale, provides to the department a copy of the sales invoice,
   93  closing statement, bills of sale, and the original affidavit
   94  signed by the purchaser attesting that he or she has read the
   95  provisions of this section;
   96         e. The seller makes a copy of the affidavit a part of his
   97  or her record for as long as required by s. 213.35; and
   98         f. Unless the nonresident purchaser of a boat of 5 net tons
   99  of admeasurement or larger intends to remove the boat from this
  100  state within 10 days after the date of purchase or when the boat
  101  is repaired or altered, within 20 days after completion of the
  102  repairs or alterations, the nonresident purchaser applies to the
  103  selling dealer for a decal which authorizes 90 days after the
  104  date of purchase for removal of the boat. The nonresident
  105  purchaser of a qualifying boat may apply to the selling dealer
  106  within 60 days after the date of purchase for an extension decal
  107  that authorizes the boat to remain in this state for an
  108  additional 90 days, but not more than a total of 180 days,
  109  before the nonresident purchaser is required to pay the tax
  110  imposed by this chapter. The department is authorized to issue
  111  decals in advance to dealers. The number of decals issued in
  112  advance to a dealer shall be consistent with the volume of the
  113  dealer’s past sales of boats which qualify under this sub
  114  subparagraph. The selling dealer or his or her agent shall mark
  115  and affix the decals to qualifying boats in the manner
  116  prescribed by the department, before delivery of the boat.
  117         (I)The department is hereby authorized to charge dealers a
  118  fee sufficient to recover the costs of decals issued, except the
  119  extension decal shall cost $425.
  120         (II) The proceeds from the sale of decals will be deposited
  121  into the administrative trust fund.
  122         (III) Decals shall display information to identify the boat
  123  as a qualifying boat under this sub-subparagraph, including, but
  124  not limited to, the decal’s date of expiration.
  125         (IV) The department is authorized to require dealers who
  126  purchase decals to file reports with the department and may
  127  prescribe all necessary records by rule. All such records are
  128  subject to inspection by the department.
  129         (V) Any dealer or his or her agent who issues a decal
  130  falsely, fails to affix a decal, mismarks the expiration date of
  131  a decal, or fails to properly account for decals will be
  132  considered prima facie to have committed a fraudulent act to
  133  evade the tax and will be liable for payment of the tax plus a
  134  mandatory penalty of 200 percent of the tax, and shall be liable
  135  for fine and punishment as provided by law for a conviction of a
  136  misdemeanor of the first degree, as provided in s. 775.082 or s.
  137  775.083.
  138         (VI) Any nonresident purchaser of a boat who removes a
  139  decal before permanently removing the boat from the state, or
  140  defaces, changes, modifies, or alters a decal in a manner
  141  affecting its expiration date before its expiration, or who
  142  causes or allows the same to be done by another, will be
  143  considered prima facie to have committed a fraudulent act to
  144  evade the tax and will be liable for payment of the tax plus a
  145  mandatory penalty of 200 percent of the tax, and shall be liable
  146  for fine and punishment as provided by law for a conviction of a
  147  misdemeanor of the first degree, as provided in s. 775.082 or s.
  148  775.083.
  149         (VII) The department is authorized to adopt rules necessary
  150  to administer and enforce this subparagraph and to publish the
  151  necessary forms and instructions.
  152         (VIII) The department is hereby authorized to adopt
  153  emergency rules pursuant to s. 120.54(4) to administer and
  154  enforce the provisions of this subparagraph.
  155  
  156  If the purchaser fails to remove the qualifying boat from this
  157  state within the maximum 180 days after purchase or a
  158  nonqualifying boat or an aircraft from this state within 10 days
  159  after purchase or, when the boat or aircraft is repaired or
  160  altered, within 20 days after completion of such repairs or
  161  alterations, or permits the boat or aircraft to return to this
  162  state within 6 months from the date of departure, except as
  163  provided in s. 212.08(7)(fff), or if the purchaser fails to
  164  furnish the department with any of the documentation required by
  165  this subparagraph within the prescribed time period, the
  166  purchaser shall be liable for use tax on the cost price of the
  167  boat or aircraft and, in addition thereto, payment of a penalty
  168  to the Department of Revenue equal to the tax payable. This
  169  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  170  The maximum 180-day period following the sale of a qualifying
  171  boat tax-exempt to a nonresident may not be tolled for any
  172  reason.
  173         (b) At the rate of 6 percent of the cost price of each item
  174  or article of tangible personal property when the same is not
  175  sold but is used, consumed, distributed, or stored for use or
  176  consumption in this state; however, for tangible property
  177  originally purchased exempt from tax for use exclusively for
  178  lease and which is converted to the owner’s own use, tax may be
  179  paid on the fair market value of the property at the time of
  180  conversion. If the fair market value of the property cannot be
  181  determined, use tax at the time of conversion shall be based on
  182  the owner’s acquisition cost. Under no circumstances may the
  183  aggregate amount of sales tax from leasing the property and use
  184  tax due at the time of conversion be less than the total sales
  185  tax that would have been due on the original acquisition cost
  186  paid by the owner.
  187         (c) At the rate of 6 percent of the gross proceeds derived
  188  from the lease or rental of tangible personal property, as
  189  defined herein; however, the following special provisions apply
  190  to the lease or rental of motor vehicles:
  191         1. When a motor vehicle is leased or rented for a period of
  192  less than 12 months:
  193         a. If the motor vehicle is rented in Florida, the entire
  194  amount of such rental is taxable, even if the vehicle is dropped
  195  off in another state.
  196         b. If the motor vehicle is rented in another state and
  197  dropped off in Florida, the rental is exempt from Florida tax.
  198         2. Except as provided in subparagraph 3., for the lease or
  199  rental of a motor vehicle for a period of not less than 12
  200  months, sales tax is due on the lease or rental payments if the
  201  vehicle is registered in this state; provided, however, that no
  202  tax shall be due if the taxpayer documents use of the motor
  203  vehicle outside this state and tax is being paid on the lease or
  204  rental payments in another state.
  205         3. The tax imposed by this chapter does not apply to the
  206  lease or rental of a commercial motor vehicle as defined in s.
  207  316.003(13)(a) to one lessee or rentee for a period of not less
  208  than 12 months when tax was paid on the purchase price of such
  209  vehicle by the lessor. To the extent tax was paid with respect
  210  to the purchase of such vehicle in another state, territory of
  211  the United States, or the District of Columbia, the Florida tax
  212  payable shall be reduced in accordance with the provisions of s.
  213  212.06(7). This subparagraph shall only be available when the
  214  lease or rental of such property is an established business or
  215  part of an established business or the same is incidental or
  216  germane to such business.
  217         (d) At the rate of 6 percent of the lease or rental price
  218  paid by a lessee or rentee, or contracted or agreed to be paid
  219  by a lessee or rentee, to the owner of the tangible personal
  220  property.
  221         (e)1. At the rate of 6 percent on charges for:
  222         a. Prepaid calling arrangements. The tax on charges for
  223  prepaid calling arrangements shall be collected at the time of
  224  sale and remitted by the selling dealer.
  225         (I) “Prepaid calling arrangement” has the same meaning as
  226  provided in s. 202.11.
  227         (II) If the sale or recharge of the prepaid calling
  228  arrangement does not take place at the dealer’s place of
  229  business, it shall be deemed to have taken place at the
  230  customer’s shipping address or, if no item is shipped, at the
  231  customer’s address or the location associated with the
  232  customer’s mobile telephone number.
  233         (III) The sale or recharge of a prepaid calling arrangement
  234  shall be treated as a sale of tangible personal property for
  235  purposes of this chapter, regardless of whether a tangible item
  236  evidencing such arrangement is furnished to the purchaser, and
  237  such sale within this state subjects the selling dealer to the
  238  jurisdiction of this state for purposes of this subsection.
  239         (IV) No additional tax under this chapter or chapter 202 is
  240  due or payable if a purchaser of a prepaid calling arrangement
  241  who has paid tax under this chapter on the sale or recharge of
  242  such arrangement applies one or more units of the prepaid
  243  calling arrangement to obtain communications services as
  244  described in s. 202.11(9)(b)3., other services that are not
  245  communications services, or products.
  246         b. The installation of telecommunication and telegraphic
  247  equipment.
  248         c. Electrical power or energy, except that the tax rate for
  249  charges for electrical power or energy is 4.35 percent. Charges
  250  for electrical power and energy do not include taxes imposed
  251  under ss. 166.231 and 203.01(1)(a)3.
  252         2. Section 212.17(3), regarding credit for tax paid on
  253  charges subsequently found to be worthless, is equally
  254  applicable to any tax paid under this section on charges for
  255  prepaid calling arrangements, telecommunication or telegraph
  256  services, or electric power subsequently found to be
  257  uncollectible. As used in this paragraph, the term “charges”
  258  does not include any excise or similar tax levied by the Federal
  259  Government, a political subdivision of this state, or a
  260  municipality upon the purchase, sale, or recharge of prepaid
  261  calling arrangements or upon the purchase or sale of
  262  telecommunication, television system program, or telegraph
  263  service or electric power, which tax is collected by the seller
  264  from the purchaser.
  265         (f) At the rate of 6 percent on the sale, rental, use,
  266  consumption, or storage for use in this state of machines and
  267  equipment, and parts and accessories therefor, used in
  268  manufacturing, processing, compounding, producing, mining, or
  269  quarrying personal property for sale or to be used in furnishing
  270  communications, transportation, or public utility services.
  271         (g)1. At the rate of 6 percent on the retail price of
  272  newspapers and magazines sold or used in Florida.
  273         2. Notwithstanding other provisions of this chapter,
  274  inserts of printed materials which are distributed with a
  275  newspaper or magazine are a component part of the newspaper or
  276  magazine, and neither the sale nor use of such inserts is
  277  subject to tax when:
  278         a. Printed by a newspaper or magazine publisher or
  279  commercial printer and distributed as a component part of a
  280  newspaper or magazine, which means that the items after being
  281  printed are delivered directly to a newspaper or magazine
  282  publisher by the printer for inclusion in editions of the
  283  distributed newspaper or magazine;
  284         b. Such publications are labeled as part of the designated
  285  newspaper or magazine publication into which they are to be
  286  inserted; and
  287         c. The purchaser of the insert presents a resale
  288  certificate to the vendor stating that the inserts are to be
  289  distributed as a component part of a newspaper or magazine.
  290         (h)1. A tax is imposed at the rate of 4 percent on the
  291  charges for the use of coin-operated amusement machines. The tax
  292  shall be calculated by dividing the gross receipts from such
  293  charges for the applicable reporting period by a divisor,
  294  determined as provided in this subparagraph, to compute gross
  295  taxable sales, and then subtracting gross taxable sales from
  296  gross receipts to arrive at the amount of tax due. For counties
  297  that do not impose a discretionary sales surtax, the divisor is
  298  equal to 1.04; for counties that impose a 0.5 percent
  299  discretionary sales surtax, the divisor is equal to 1.045; for
  300  counties that impose a 1 percent discretionary sales surtax, the
  301  divisor is equal to 1.050; and for counties that impose a 2
  302  percent sales surtax, the divisor is equal to 1.060. If a county
  303  imposes a discretionary sales surtax that is not listed in this
  304  subparagraph, the department shall make the applicable divisor
  305  available in an electronic format or otherwise. Additional
  306  divisors shall bear the same mathematical relationship to the
  307  next higher and next lower divisors as the new surtax rate bears
  308  to the next higher and next lower surtax rates for which
  309  divisors have been established. When a machine is activated by a
  310  slug, token, coupon, or any similar device which has been
  311  purchased, the tax is on the price paid by the user of the
  312  device for such device.
  313         2. As used in this paragraph, the term “operator” means any
  314  person who possesses a coin-operated amusement machine for the
  315  purpose of generating sales through that machine and who is
  316  responsible for removing the receipts from the machine.
  317         a. If the owner of the machine is also the operator of it,
  318  he or she shall be liable for payment of the tax without any
  319  deduction for rent or a license fee paid to a location owner for
  320  the use of any real property on which the machine is located.
  321         b. If the owner or lessee of the machine is also its
  322  operator, he or she shall be liable for payment of the tax on
  323  the purchase or lease of the machine, as well as the tax on
  324  sales generated through the machine.
  325         c. If the proprietor of the business where the machine is
  326  located does not own the machine, he or she shall be deemed to
  327  be the lessee and operator of the machine and is responsible for
  328  the payment of the tax on sales, unless such responsibility is
  329  otherwise provided for in a written agreement between him or her
  330  and the machine owner.
  331         3.a. An operator of a coin-operated amusement machine may
  332  not operate or cause to be operated in this state any such
  333  machine until the operator has registered with the department
  334  and has conspicuously displayed an identifying certificate
  335  issued by the department. The identifying certificate shall be
  336  issued by the department upon application from the operator. The
  337  identifying certificate shall include a unique number, and the
  338  certificate shall be permanently marked with the operator’s
  339  name, the operator’s sales tax number, and the maximum number of
  340  machines to be operated under the certificate. An identifying
  341  certificate shall not be transferred from one operator to
  342  another. The identifying certificate must be conspicuously
  343  displayed on the premises where the coin-operated amusement
  344  machines are being operated.
  345         b. The operator of the machine must obtain an identifying
  346  certificate before the machine is first operated in the state
  347  and by July 1 of each year thereafter. The annual fee for each
  348  certificate shall be based on the number of machines identified
  349  on the application times $30 and is due and payable upon
  350  application for the identifying device. The application shall
  351  contain the operator’s name, sales tax number, business address
  352  where the machines are being operated, and the number of
  353  machines in operation at that place of business by the operator.
  354  No operator may operate more machines than are listed on the
  355  certificate. A new certificate is required if more machines are
  356  being operated at that location than are listed on the
  357  certificate. The fee for the new certificate shall be based on
  358  the number of additional machines identified on the application
  359  form times $30.
  360         c. A penalty of $250 per machine is imposed on the operator
  361  for failing to properly obtain and display the required
  362  identifying certificate. A penalty of $250 is imposed on the
  363  lessee of any machine placed in a place of business without a
  364  proper current identifying certificate. Such penalties shall
  365  apply in addition to all other applicable taxes, interest, and
  366  penalties.
  367         d. Operators of coin-operated amusement machines must
  368  obtain a separate sales and use tax certificate of registration
  369  for each county in which such machines are located. One sales
  370  and use tax certificate of registration is sufficient for all of
  371  the operator’s machines within a single county.
  372         4. The provisions of this paragraph do not apply to coin
  373  operated amusement machines owned and operated by churches or
  374  synagogues.
  375         5. In addition to any other penalties imposed by this
  376  chapter, a person who knowingly and willfully violates any
  377  provision of this paragraph commits a misdemeanor of the second
  378  degree, punishable as provided in s. 775.082 or s. 775.083.
  379         6. The department may adopt rules necessary to administer
  380  the provisions of this paragraph.
  381         (i)1. At the rate of 6 percent on charges for all:
  382         a. Detective, burglar protection, and other protection
  383  services (NAICS National Numbers 561611, 561612, 561613, and
  384  561621). Fingerprint services required under s. 790.06 or s.
  385  790.062 are not subject to the tax. Any law enforcement officer,
  386  as defined in s. 943.10, who is performing approved duties as
  387  determined by his or her local law enforcement agency in his or
  388  her capacity as a law enforcement officer, and who is subject to
  389  the direct and immediate command of his or her law enforcement
  390  agency, and in the law enforcement officer’s uniform as
  391  authorized by his or her law enforcement agency, is performing
  392  law enforcement and public safety services and is not performing
  393  detective, burglar protection, or other protective services, if
  394  the law enforcement officer is performing his or her approved
  395  duties in a geographical area in which the law enforcement
  396  officer has arrest jurisdiction. Such law enforcement and public
  397  safety services are not subject to tax irrespective of whether
  398  the duty is characterized as “extra duty,” “off-duty,” or
  399  “secondary employment,” and irrespective of whether the officer
  400  is paid directly or through the officer’s agency by an outside
  401  source. The term “law enforcement officer” includes full-time or
  402  part-time law enforcement officers, and any auxiliary law
  403  enforcement officer, when such auxiliary law enforcement officer
  404  is working under the direct supervision of a full-time or part
  405  time law enforcement officer.
  406         b. Nonresidential cleaning, excluding cleaning of the
  407  interiors of transportation equipment, and nonresidential
  408  building pest control services (NAICS National Numbers 561710
  409  and 561720).
  410         2. As used in this paragraph, “NAICS” means those
  411  classifications contained in the North American Industry
  412  Classification System, as published in 2007 by the Office of
  413  Management and Budget, Executive Office of the President.
  414         3. Charges for detective, burglar protection, and other
  415  protection security services performed in this state but used
  416  outside this state are exempt from taxation. Charges for
  417  detective, burglar protection, and other protection security
  418  services performed outside this state and used in this state are
  419  subject to tax.
  420         4. If a transaction involves both the sale or use of a
  421  service taxable under this paragraph and the sale or use of a
  422  service or any other item not taxable under this chapter, the
  423  consideration paid must be separately identified and stated with
  424  respect to the taxable and exempt portions of the transaction or
  425  the entire transaction shall be presumed taxable. The burden
  426  shall be on the seller of the service or the purchaser of the
  427  service, whichever applicable, to overcome this presumption by
  428  providing documentary evidence as to which portion of the
  429  transaction is exempt from tax. The department is authorized to
  430  adjust the amount of consideration identified as the taxable and
  431  exempt portions of the transaction; however, a determination
  432  that the taxable and exempt portions are inaccurately stated and
  433  that the adjustment is applicable must be supported by
  434  substantial competent evidence.
  435         5. Each seller of services subject to sales tax pursuant to
  436  this paragraph shall maintain a monthly log showing each
  437  transaction for which sales tax was not collected because the
  438  services meet the requirements of subparagraph 3. for out-of
  439  state use. The log must identify the purchaser’s name, location
  440  and mailing address, and federal employer identification number,
  441  if a business, or the social security number, if an individual,
  442  the service sold, the price of the service, the date of sale,
  443  the reason for the exemption, and the sales invoice number. The
  444  monthly log shall be maintained pursuant to the same
  445  requirements and subject to the same penalties imposed for the
  446  keeping of similar records pursuant to this chapter.
  447         (j)1. Notwithstanding any other provision of this chapter,
  448  there is hereby levied a tax on the sale, use, consumption, or
  449  storage for use in this state of any coin or currency, whether
  450  in circulation or not, when such coin or currency:
  451         a. Is not legal tender;
  452         b. If legal tender, is sold, exchanged, or traded at a rate
  453  in excess of its face value; or
  454         c. Is sold, exchanged, or traded at a rate based on its
  455  precious metal content.
  456         2. Such tax shall be at a rate of 6 percent of the price at
  457  which the coin or currency is sold, exchanged, or traded, except
  458  that, with respect to a coin or currency which is legal tender
  459  of the United States and which is sold, exchanged, or traded,
  460  such tax shall not be levied.
  461         3. There are exempt from this tax exchanges of coins or
  462  currency which are in general circulation in, and legal tender
  463  of, one nation for coins or currency which are in general
  464  circulation in, and legal tender of, another nation when
  465  exchanged solely for use as legal tender and at an exchange rate
  466  based on the relative value of each as a medium of exchange.
  467         4. With respect to any transaction that involves the sale
  468  of coins or currency taxable under this paragraph in which the
  469  taxable amount represented by the sale of such coins or currency
  470  exceeds $500, the entire amount represented by the sale of such
  471  coins or currency is exempt from the tax imposed under this
  472  paragraph. The dealer must maintain proper documentation, as
  473  prescribed by rule of the department, to identify that portion
  474  of a transaction which involves the sale of coins or currency
  475  and is exempt under this subparagraph.
  476         (k) At the rate of 6 percent of the sales price of each
  477  gallon of diesel fuel not taxed under chapter 206 purchased for
  478  use in a vessel, except dyed diesel fuel that is exempt pursuant
  479  to s. 212.08(4)(a)4.
  480         (l) Florists located in this state are liable for sales tax
  481  on sales to retail customers regardless of where or by whom the
  482  items sold are to be delivered. Florists located in this state
  483  are not liable for sales tax on payments received from other
  484  florists for items delivered to customers in this state.
  485         (m) Operators of game concessions or other concessionaires
  486  who customarily award tangible personal property as prizes may,
  487  in lieu of paying tax on the cost price of such property, pay
  488  tax on 25 percent of the gross receipts from such concession
  489  activity.
  490         (2) The tax shall be collected by the dealer, as defined
  491  herein, and remitted by the dealer to the state at the time and
  492  in the manner as hereinafter provided.
  493         (3) The tax so levied is in addition to all other taxes,
  494  whether levied in the form of excise, license, or privilege
  495  taxes, and in addition to all other fees and taxes levied.
  496         (4) The tax imposed pursuant to this chapter shall be due
  497  and payable according to the algorithm provided brackets set
  498  forth in s. 212.12.
  499         (5) Notwithstanding any other provision of this chapter,
  500  the maximum amount of tax imposed under this chapter and
  501  collected on each sale or use of a boat in this state may not
  502  exceed $18,000 and on each repair of a boat in this state may
  503  not exceed $60,000.
  504         Section 4. Paragraph (c) of subsection (4) of section
  505  212.054, Florida Statutes, is amended to read:
  506         212.054 Discretionary sales surtax; limitations,
  507  administration, and collection.—
  508         (4)
  509         (c)1. Any dealer located in a county that does not impose a
  510  discretionary sales surtax, any marketplace provider that is a
  511  dealer under this chapter, or any person located outside this
  512  state who is required to collect and remit sales tax on remote
  513  sales but who collects the surtax due to sales of tangible
  514  personal property or services delivered to a county imposing a
  515  surtax outside the county shall remit monthly the proceeds of
  516  the surtax to the department to be deposited into an account in
  517  the Discretionary Sales Surtax Clearing Trust Fund which is
  518  separate from the county surtax collection accounts. The
  519  department shall distribute funds in this account using a
  520  distribution factor determined for each county that levies a
  521  surtax and multiplied by the amount of funds in the account and
  522  available for distribution. The distribution factor for each
  523  county equals the product of:
  524         a. The county’s latest official population determined
  525  pursuant to s. 186.901;
  526         b. The county’s rate of surtax; and
  527         c. The number of months the county has levied a surtax
  528  during the most recent distribution period;
  529  
  530  divided by the sum of all such products of the counties levying
  531  the surtax during the most recent distribution period.
  532         2. The department shall compute distribution factors for
  533  eligible counties once each quarter and make appropriate
  534  quarterly distributions.
  535         3. A county that fails to timely provide the information
  536  required by this section to the department authorizes the
  537  department, by such action, to use the best information
  538  available to it in distributing surtax revenues to the county.
  539  If this information is unavailable to the department, the
  540  department may partially or entirely disqualify the county from
  541  receiving surtax revenues under this paragraph. A county that
  542  fails to provide timely information waives its right to
  543  challenge the department’s determination of the county’s share,
  544  if any, of revenues provided under this paragraph.
  545         Section 5. Section 212.0596, Florida Statutes, is amended
  546  to read:
  547         (Substantial rewording of section. See
  548         s. 212.0596, F.S., for present text.)
  549         212.0596 Taxation of remote sales.—
  550         (1) As used in this chapter, the term:
  551         (a) “Remote sale” means a retail sale of tangible personal
  552  property ordered by mail, telephone, the Internet, or other
  553  means of communication from a person who receives the order
  554  outside of this state and transports the property or causes the
  555  property to be transported from any jurisdiction, including this
  556  state, to a location in this state. For purposes of this
  557  paragraph, tangible personal property delivered to a location
  558  within this state is presumed to be used, consumed, distributed,
  559  or stored to be used or consumed in this state.
  560         (b) “Substantial number of remote sales” means any number
  561  of taxable remote sales in the previous calendar year in which
  562  the sum of the sales prices, as defined in s. 212.02(16),
  563  exceeded $100,000.
  564         (2) Every person making a substantial number of remote
  565  sales is a dealer for purposes of this chapter.
  566         (3) The department may establish by rule procedures for
  567  collecting the use tax from unregistered persons who but for
  568  their remote purchases would not be required to remit sales or
  569  use tax directly to the department. The procedures may provide
  570  for waiver of registration, provisions for irregular remittance
  571  of tax, elimination of the collection allowance, and
  572  nonapplication of local option surtaxes.
  573         (4) A marketplace provider that is a dealer under this
  574  chapter or a person who is required to collect and remit sales
  575  tax on remote sales is required to collect surtax when the
  576  taxable item of tangible personal property is delivered within a
  577  county imposing a surtax as provided in s. 212.054(3)(a).
  578         Section 6. Section 212.05965, Florida Statutes, is created
  579  to read:
  580         212.05965 Taxation of marketplace sales.—
  581         (1) As used in this chapter, the term:
  582         (a) “Marketplace” means any physical place or electronic
  583  medium through which tangible personal property is offered for
  584  sale.
  585         (b) “Marketplace provider” means a person who facilitates a
  586  retail sale by a marketplace seller by listing or advertising
  587  for sale by the marketplace seller tangible personal property in
  588  a marketplace and who directly, or indirectly through agreements
  589  or arrangements with third parties, collects payment from the
  590  customer and transmits all or part of the payment to the
  591  marketplace seller, regardless of whether the marketplace
  592  provider receives compensation or other consideration in
  593  exchange for its services.
  594         1. The term does not include a person who solely provides
  595  travel agency services. As used in this subparagraph, the term
  596  “travel agency services” means arranging, booking, or otherwise
  597  facilitating for a commission, fee, or other consideration
  598  vacation or travel packages, rental cars, or other travel
  599  reservations; tickets for domestic or foreign travel by air,
  600  rail, ship, bus, or other mode of transportation; or hotel or
  601  other lodging accommodations.
  602         2. The term does not include a person who is a delivery
  603  network company unless the delivery network company is a
  604  registered dealer for purposes of this chapter and the delivery
  605  network company notifies all local merchants that sell through
  606  the delivery network company’s website or mobile application
  607  that the delivery network company is subject to the requirements
  608  of a marketplace provider under this section. As used in this
  609  subparagraph, the term:
  610         a. “Delivery network company” means a person who maintains
  611  a website or mobile application used to facilitate delivery
  612  services, the sale of local products, or both.
  613         b. “Delivery network courier” means a person who provides
  614  delivery services through a delivery network company website or
  615  mobile application using a personal means of transportation,
  616  such as a motor vehicle as defined in s. 320.01(1), bicycle,
  617  scooter, or other similar means of transportation; using public
  618  transportation; or by walking.
  619         c. “Delivery services” means the pickup and delivery by a
  620  delivery network courier of one or more local products from a
  621  local merchant to a customer, which may include the selection,
  622  collection, and purchase of the local product in connection with
  623  the delivery. The term does not include any delivery requiring
  624  more than 75 miles of travel from the local merchant to the
  625  customer.
  626         d. “Local merchant” means a kitchen, a restaurant, or a
  627  third-party merchant, including a grocery store, retail store,
  628  convenience store, or business of another type, which is not
  629  under common ownership or control of the delivery network
  630  company.
  631         e. “Local product” means any tangible personal property,
  632  including food but excluding freight, mail, or a package to
  633  which postage has been affixed.
  634         3. The term does not include a payment processor business
  635  that processes payment transactions from various channels, such
  636  as charge cards, credit cards, or debit cards, and whose sole
  637  activity with respect to marketplace sales is to process payment
  638  transactions between two or more parties.
  639         (c) “Marketplace seller” means a person who has an
  640  agreement with a marketplace provider that is a dealer under
  641  this chapter and who makes retail sales of tangible personal
  642  property through a marketplace owned, operated, or controlled by
  643  the marketplace provider.
  644         (2) A marketplace provider that has a physical presence in
  645  this state or who is making or facilitating through a
  646  marketplace a substantial number of remote sales as defined in
  647  s. 212.0596(1) is a dealer for purposes of this chapter.
  648         (3) A marketplace provider that is a dealer under this
  649  chapter shall certify to its marketplace sellers that it will
  650  collect and remit the tax imposed under this chapter on taxable
  651  retail sales made through the marketplace. Such certification
  652  may be included in the agreement between the marketplace
  653  provider and the marketplace seller.
  654         (4)(a) A marketplace seller may not collect and remit the
  655  tax under this chapter on a taxable retail sale when the sale is
  656  made through the marketplace and the marketplace provider
  657  certifies, as required under subsection (3), that it will
  658  collect and remit such tax. A marketplace seller shall exclude
  659  such sales made through the marketplace from the marketplace
  660  seller’s tax return under s. 212.11.
  661         (b)1. A marketplace seller who has a physical presence in
  662  this state shall register and shall collect and remit the tax
  663  imposed under this chapter on all taxable retail sales made
  664  outside of the marketplace.
  665         2. A marketplace seller who is not described under
  666  subparagraph 1. but who makes a substantial number of remote
  667  sales as defined in s. 212.0596(1) shall register and shall
  668  collect and remit the tax imposed under this chapter on all
  669  taxable retail sales made outside of the marketplace. For the
  670  purpose of determining whether a marketplace seller made a
  671  substantial number of remote sales, the marketplace seller shall
  672  consider only those sales made outside of a marketplace.
  673         (5)(a) A marketplace provider that is a dealer under this
  674  chapter shall allow the department to examine and audit its
  675  books and records pursuant to s. 212.13. For retail sales
  676  facilitated through a marketplace, the department may not
  677  examine or audit the books and records of marketplace sellers,
  678  nor may the department assess marketplace sellers except to the
  679  extent that the marketplace provider seeks relief under
  680  paragraph (b). The department may examine, audit, and assess a
  681  marketplace seller for retail sales made outside of a
  682  marketplace under paragraph (4)(b). This paragraph does not
  683  provide relief to a marketplace seller who is under audit; has
  684  been issued a bill, notice, or demand for payment; or is under
  685  an administrative or judicial proceeding before July 1, 2021.
  686         (b) The marketplace provider is relieved of liability for
  687  the tax on the retail sale and the marketplace seller or
  688  customer is liable for the tax imposed under this chapter if the
  689  marketplace provider demonstrates to the department’s
  690  satisfaction that the marketplace provider made a reasonable
  691  effort to obtain accurate information related to the retail
  692  sales facilitated through the marketplace from the marketplace
  693  seller, but that the failure to collect and remit the correct
  694  amount of tax imposed under this chapter was due to the
  695  provision of incorrect or incomplete information to the
  696  marketplace provider by the marketplace seller. This paragraph
  697  does not apply to a retail sale for which the marketplace
  698  provider is the seller if the marketplace provider and the
  699  marketplace seller are related parties or if transactions
  700  between a marketplace seller and marketplace buyer are not
  701  conducted at arm’s length.
  702         (6) For purposes of registration pursuant to s. 212.18, a
  703  marketplace is deemed a separate place of business.
  704         (7) A marketplace provider and a marketplace seller may
  705  agree by contract or otherwise that if a marketplace provider
  706  pays the tax imposed under this chapter on a retail sale
  707  facilitated through a marketplace for a marketplace seller as a
  708  result of an audit or otherwise, the marketplace provider has
  709  the right to recover such tax and any associated interest and
  710  penalties from the marketplace seller.
  711         (8) This section may not be construed to authorize the
  712  state to collect sales tax from both the marketplace provider
  713  and the marketplace seller on the same retail sale.
  714         (9) Chapter 213 applies to the administration of this
  715  section to the extent that chapter does not conflict with this
  716  section.
  717         Section 7. Effective April 1, 2022, subsections (10) and
  718  (11) are added to section 212.05965, Florida Statutes, as
  719  created by this act, to read:
  720         212.05965 Taxation of marketplace sales.—
  721         (10) Notwithstanding any other law, the marketplace
  722  provider is also responsible for collecting and remitting any
  723  prepaid wireless E911 fee under s. 365.172, waste tire fee under
  724  s. 403.718, and lead-acid battery fee under s. 403.7185 at the
  725  time of sale for taxable retail sales made through its
  726  marketplace.
  727         (11) Notwithstanding paragraph (4)(a), the marketplace
  728  provider and the marketplace seller may contractually agree to
  729  have the marketplace seller collect and remit all applicable
  730  taxes and fees if the marketplace seller:
  731         (a) Has annual United States gross sales of more than $1
  732  billion, including the gross sales of any related entities, and
  733  in the case of franchised entities, including the combined sales
  734  of all franchisees of a single franchisor;
  735         (b) Provides evidence to the marketplace provider that it
  736  is registered under s. 212.18; and
  737         (c) Notifies the department in a manner prescribed by the
  738  department that the marketplace seller will collect and remit
  739  all applicable taxes and fees on its sales through the
  740  marketplace and is liable for failure to collect or remit
  741  applicable taxes and fees on its sales.
  742         Section 8. Paragraph (c) of subsection (2) and paragraph
  743  (a) of subsection (5) of section 212.06, Florida Statutes, are
  744  amended to read:
  745         212.06 Sales, storage, use tax; collectible from dealers;
  746  “dealer” defined; dealers to collect from purchasers;
  747  legislative intent as to scope of tax.—
  748         (2)
  749         (c) The term “dealer” is further defined to mean every
  750  person, as used in this chapter, who sells at retail or who
  751  offers for sale at retail, or who has in his or her possession
  752  for sale at retail; or for use, consumption, or distribution; or
  753  for storage to be used or consumed in this state, tangible
  754  personal property as defined herein, including a retailer who
  755  transacts a substantial number of remote sales or a marketplace
  756  provider that has a physical presence in this state or that
  757  makes or facilitates through its marketplace a substantial
  758  number of remote sales mail order sale.
  759         (5)(a)1. Except as provided in subparagraph 2., it is not
  760  the intention of this chapter to levy a tax upon tangible
  761  personal property imported, produced, or manufactured in this
  762  state for export, provided that tangible personal property may
  763  not be considered as being imported, produced, or manufactured
  764  for export unless the importer, producer, or manufacturer
  765  delivers the same to a licensed exporter for exporting or to a
  766  common carrier for shipment outside the state or mails the same
  767  by United States mail to a destination outside the state; or, in
  768  the case of aircraft being exported under their own power to a
  769  destination outside the continental limits of the United States,
  770  by submission to the department of a duly signed and validated
  771  United States customs declaration, showing the departure of the
  772  aircraft from the continental United States; and further with
  773  respect to aircraft, the canceled United States registry of said
  774  aircraft; or in the case of parts and equipment installed on
  775  aircraft of foreign registry, by submission to the department of
  776  documentation, the extent of which shall be provided by rule,
  777  showing the departure of the aircraft from the continental
  778  United States; nor is it the intention of this chapter to levy a
  779  tax on any sale which the state is prohibited from taxing under
  780  the Constitution or laws of the United States. Every retail sale
  781  made to a person physically present at the time of sale shall be
  782  presumed to have been delivered in this state.
  783         2.a. Notwithstanding subparagraph 1., a tax is levied on
  784  each sale of tangible personal property to be transported to a
  785  cooperating state as defined in sub-subparagraph c., at the rate
  786  specified in sub-subparagraph d. However, a Florida dealer will
  787  be relieved from the requirements of collecting taxes pursuant
  788  to this subparagraph if the Florida dealer obtains from the
  789  purchaser an affidavit setting forth the purchaser’s name,
  790  address, state taxpayer identification number, and a statement
  791  that the purchaser is aware of his or her state’s use tax laws,
  792  is a registered dealer in Florida or another state, or is
  793  purchasing the tangible personal property for resale or is
  794  otherwise not required to pay the tax on the transaction. The
  795  department may, by rule, provide a form to be used for the
  796  purposes set forth herein.
  797         b. For purposes of this subparagraph, “a cooperating state”
  798  is one determined by the executive director of the department to
  799  cooperate satisfactorily with this state in collecting taxes on
  800  remote mail order sales. No state shall be so determined unless
  801  it meets all the following minimum requirements:
  802         (I) It levies and collects taxes on remote mail order sales
  803  of property transported from that state to persons in this
  804  state, as described in s. 212.0596, upon request of the
  805  department.
  806         (II) The tax so collected shall be at the rate specified in
  807  s. 212.05, not including any local option or tourist or
  808  convention development taxes collected pursuant to s. 125.0104
  809  or this chapter.
  810         (III) Such state agrees to remit to the department all
  811  taxes so collected no later than 30 days from the last day of
  812  the calendar quarter following their collection.
  813         (IV) Such state authorizes the department to audit dealers
  814  within its jurisdiction who make remote mail order sales that
  815  are the subject of s. 212.0596, or makes arrangements deemed
  816  adequate by the department for auditing them with its own
  817  personnel.
  818         (V) Such state agrees to provide to the department records
  819  obtained by it from retailers or dealers in such state showing
  820  delivery of tangible personal property into this state upon
  821  which no sales or use tax has been paid in a manner similar to
  822  that provided in sub-subparagraph g.
  823         c. For purposes of this subparagraph, “sales of tangible
  824  personal property to be transported to a cooperating state”
  825  means remote mail order sales to a person who is in the
  826  cooperating state at the time the order is executed, from a
  827  dealer who receives that order in this state.
  828         d. The tax levied by sub-subparagraph a. shall be at the
  829  rate at which such a sale would have been taxed pursuant to the
  830  cooperating state’s tax laws if consummated in the cooperating
  831  state by a dealer and a purchaser, both of whom were physically
  832  present in that state at the time of the sale.
  833         e. The tax levied by sub-subparagraph a., when collected,
  834  shall be held in the State Treasury in trust for the benefit of
  835  the cooperating state and shall be paid to it at a time agreed
  836  upon between the department, acting for this state, and the
  837  cooperating state or the department or agency designated by it
  838  to act for it; however, such payment shall in no event be made
  839  later than 30 days from the last day of the calendar quarter
  840  after the tax was collected. Funds held in trust for the benefit
  841  of a cooperating state shall not be subject to the service
  842  charges imposed by s. 215.20.
  843         f. The department is authorized to perform such acts and to
  844  provide such cooperation to a cooperating state with reference
  845  to the tax levied by sub-subparagraph a. as is required of the
  846  cooperating state by sub-subparagraph b.
  847         g. In furtherance of this act, dealers selling tangible
  848  personal property for delivery in another state shall make
  849  available to the department, upon request of the department,
  850  records of all tangible personal property so sold. Such records
  851  shall include a description of the property, the name and
  852  address of the purchaser, the name and address of the person to
  853  whom the property was sent, the purchase price of the property,
  854  information regarding whether sales tax was paid in this state
  855  on the purchase price, and such other information as the
  856  department may by rule prescribe.
  857         Section 9. Paragraph (b) of subsection (1) of section
  858  212.07, Florida Statutes, is amended to read:
  859         212.07 Sales, storage, use tax; tax added to purchase
  860  price; dealer not to absorb; liability of purchasers who cannot
  861  prove payment of the tax; penalties; general exemptions.—
  862         (1)
  863         (b) A resale must be in strict compliance with s. 212.18
  864  and the rules and regulations adopted thereunder. A dealer who
  865  makes a sale for resale that is not in strict compliance with s.
  866  212.18 and the rules and regulations adopted thereunder is
  867  liable for and must pay the tax. A dealer who makes a sale for
  868  resale shall document the exempt nature of the transaction, as
  869  established by rules adopted by the department, by retaining a
  870  copy of the purchaser’s resale certificate. In lieu of
  871  maintaining a copy of the certificate, a dealer may document,
  872  before the time of sale, an authorization number provided
  873  telephonically or electronically by the department, or by such
  874  other means established by rule of the department. The dealer
  875  may rely on a resale certificate issued pursuant to s.
  876  212.18(3)(e) s. 212.18(3)(d), valid at the time of receipt from
  877  the purchaser, without seeking annual verification of the resale
  878  certificate if the dealer makes recurring sales to a purchaser
  879  in the normal course of business on a continual basis. For
  880  purposes of this paragraph, “recurring sales to a purchaser in
  881  the normal course of business” refers to a sale in which the
  882  dealer extends credit to the purchaser and records the debt as
  883  an account receivable, or in which the dealer sells to a
  884  purchaser who has an established cash or C.O.D. account, similar
  885  to an open credit account. For purposes of this paragraph,
  886  purchases are made from a selling dealer on a continual basis if
  887  the selling dealer makes, in the normal course of business,
  888  sales to the purchaser at least once in every 12-month period. A
  889  dealer may, through the informal protest provided for in s.
  890  213.21 and the rules of the department, provide the department
  891  with evidence of the exempt status of a sale. Consumer
  892  certificates of exemption executed by those exempt entities that
  893  were registered with the department at the time of sale, resale
  894  certificates provided by purchasers who were active dealers at
  895  the time of sale, and verification by the department of a
  896  purchaser’s active dealer status at the time of sale in lieu of
  897  a resale certificate shall be accepted by the department when
  898  submitted during the protest period, but may not be accepted in
  899  any proceeding under chapter 120 or any circuit court action
  900  instituted under chapter 72.
  901         Section 10. Paragraph (f) is added to subsection (4) of
  902  section 212.11, Florida Statutes, to read:
  903         212.11 Tax returns and regulations.—
  904         (4)
  905         (f) A marketplace provider that is a dealer under this
  906  chapter or a person who is required to collect and remit sales
  907  tax on remote sales shall file returns and pay taxes by
  908  electronic means under s. 213.755.
  909         Section 11. Paragraph (a) of subsection (1), paragraph (a)
  910  of subsection (5), and subsections (9), (10), (11), and (14) of
  911  section 212.12, Florida Statutes, are amended to read:
  912         212.12 Dealer’s credit for collecting tax; penalties for
  913  noncompliance; powers of Department of Revenue in dealing with
  914  delinquents; rounding brackets applicable to taxable
  915  transactions; records required.—
  916         (1)(a)1. Notwithstanding any other law and for the purpose
  917  of compensating persons granting licenses for and the lessors of
  918  real and personal property taxed hereunder, for the purpose of
  919  compensating dealers in tangible personal property, for the
  920  purpose of compensating dealers providing communication services
  921  and taxable services, for the purpose of compensating owners of
  922  places where admissions are collected, and for the purpose of
  923  compensating remitters of any taxes or fees reported on the same
  924  documents utilized for the sales and use tax, as compensation
  925  for the keeping of prescribed records, filing timely tax
  926  returns, and the proper accounting and remitting of taxes by
  927  them, such seller, person, lessor, dealer, owner, and remitter
  928  (except dealers who make mail order sales) who files the return
  929  required pursuant to s. 212.11 only by electronic means and who
  930  pays the amount due on such return only by electronic means
  931  shall be allowed 2.5 percent of the amount of the tax due,
  932  accounted for, and remitted to the department in the form of a
  933  deduction. However, if the amount of the tax due and remitted to
  934  the department by electronic means for the reporting period
  935  exceeds $1,200, an allowance is not allowed for all amounts in
  936  excess of $1,200. For purposes of this paragraph subparagraph,
  937  the term “electronic means” has the same meaning as provided in
  938  s. 213.755(2)(c).
  939         2. The executive director of the department is authorized
  940  to negotiate a collection allowance, pursuant to rules
  941  promulgated by the department, with a dealer who makes mail
  942  order sales. The rules of the department shall provide
  943  guidelines for establishing the collection allowance based upon
  944  the dealer’s estimated costs of collecting the tax, the volume
  945  and value of the dealer’s mail order sales to purchasers in this
  946  state, and the administrative and legal costs and likelihood of
  947  achieving collection of the tax absent the cooperation of the
  948  dealer. However, in no event shall the collection allowance
  949  negotiated by the executive director exceed 10 percent of the
  950  tax remitted for a reporting period.
  951         (5)(a) The department is authorized to audit or inspect the
  952  records and accounts of dealers defined herein, including audits
  953  or inspections of dealers who make remote mail order sales to
  954  the extent permitted by another state, and to correct by credit
  955  any overpayment of tax, and, in the event of a deficiency, an
  956  assessment shall be made and collected. No administrative
  957  finding of fact is necessary prior to the assessment of any tax
  958  deficiency.
  959         (9) Taxes imposed by this chapter upon the privilege of the
  960  use, consumption, storage for consumption, or sale of tangible
  961  personal property, admissions, license fees, rentals,
  962  communication services, and upon the sale or use of services as
  963  herein taxed shall be collected upon the basis of an addition of
  964  the tax imposed by this chapter to the total price of such
  965  admissions, license fees, rentals, communication or other
  966  services, or sale price of such article or articles that are
  967  purchased, sold, or leased at any one time by or to a customer
  968  or buyer; the dealer, or person charged herein, is required to
  969  pay a privilege tax in the amount of the tax imposed by this
  970  chapter on the total of his or her gross sales of tangible
  971  personal property, admissions, license fees, and rentals, and
  972  communication services or to collect a tax upon the sale or use
  973  of services, and such person or dealer shall add the tax imposed
  974  by this chapter to the price, license fee, rental, or
  975  admissions, and communication or other services and collect the
  976  total sum from the purchaser, admittee, licensee, lessee, or
  977  consumer. The department shall make available in an electronic
  978  format or otherwise the tax amounts and the following brackets
  979  applicable to all transactions taxable at the rate of 6 percent:
  980         (a) On single sales of less than 10 cents, no tax shall be
  981  added.
  982         (b) On single sales in amounts from 10 cents to 16 cents,
  983  both inclusive, 1 cent shall be added for taxes.
  984         (c) On sales in amounts from 17 cents to 33 cents, both
  985  inclusive, 2 cents shall be added for taxes.
  986         (d) On sales in amounts from 34 cents to 50 cents, both
  987  inclusive, 3 cents shall be added for taxes.
  988         (e) On sales in amounts from 51 cents to 66 cents, both
  989  inclusive, 4 cents shall be added for taxes.
  990         (f) On sales in amounts from 67 cents to 83 cents, both
  991  inclusive, 5 cents shall be added for taxes.
  992         (g) On sales in amounts from 84 cents to $1, both
  993  inclusive, 6 cents shall be added for taxes.
  994         (h) On sales in amounts of more than $1, 6 percent shall be
  995  charged upon each dollar of price, plus the appropriate bracket
  996  charge upon any fractional part of a dollar.
  997         (10)(a) A dealer must calculate the tax due on the
  998  privilege of the use, consumption, storage for consumption, or
  999  sale of tangible personal property, admissions, license fees,
 1000  rentals, and upon the sale or use of services, based on a
 1001  rounding algorithm that meets the following criteria:
 1002         1. The computation of the tax must be carried to the third
 1003  decimal place.
 1004         2. The tax must be rounded to the whole cent using a method
 1005  that rounds up to the next cent whenever the third decimal place
 1006  is greater than four.
 1007         (b) A dealer may apply the rounding algorithm to the
 1008  aggregate tax amount computed on all taxable items on an invoice
 1009  or to the taxable amount on each individual item on the invoice
 1010  In counties which have adopted a discretionary sales surtax at
 1011  the rate of 1 percent, the department shall make available in an
 1012  electronic format or otherwise the tax amounts and the following
 1013  brackets applicable to all taxable transactions that would
 1014  otherwise have been transactions taxable at the rate of 6
 1015  percent:
 1016         (a) On single sales of less than 10 cents, no tax shall be
 1017  added.
 1018         (b) On single sales in amounts from 10 cents to 14 cents,
 1019  both inclusive, 1 cent shall be added for taxes.
 1020         (c) On sales in amounts from 15 cents to 28 cents, both
 1021  inclusive, 2 cents shall be added for taxes.
 1022         (d) On sales in amounts from 29 cents to 42 cents, both
 1023  inclusive, 3 cents shall be added for taxes.
 1024         (e) On sales in amounts from 43 cents to 57 cents, both
 1025  inclusive, 4 cents shall be added for taxes.
 1026         (f) On sales in amounts from 58 cents to 71 cents, both
 1027  inclusive, 5 cents shall be added for taxes.
 1028         (g) On sales in amounts from 72 cents to 85 cents, both
 1029  inclusive, 6 cents shall be added for taxes.
 1030         (h) On sales in amounts from 86 cents to $1, both
 1031  inclusive, 7 cents shall be added for taxes.
 1032         (i) On sales in amounts from $1 up to, and including, the
 1033  first $5,000 in price, 7 percent shall be charged upon each
 1034  dollar of price, plus the appropriate bracket charge upon any
 1035  fractional part of a dollar.
 1036         (j) On sales in amounts of more than $5,000 in price, 7
 1037  percent shall be added upon the first $5,000 in price, and 6
 1038  percent shall be added upon each dollar of price in excess of
 1039  the first $5,000 in price, plus the bracket charges upon any
 1040  fractional part of a dollar as provided for in subsection (9).
 1041         (11) The department shall make available in an electronic
 1042  format or otherwise the tax amounts and brackets applicable to
 1043  all taxable transactions that occur in counties that have a
 1044  surtax at a rate other than 1 percent which would otherwise have
 1045  been transactions taxable at the rate of 6 percent. Likewise,
 1046  the department shall make available in an electronic format or
 1047  otherwise the tax amounts and brackets applicable to
 1048  transactions taxable at 4.35 percent pursuant to s.
 1049  212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
 1050  212.031(1) and on transactions which would otherwise have been
 1051  so taxable in counties which have adopted a discretionary sales
 1052  surtax.
 1053         (14) If it is determined upon audit that a dealer has
 1054  collected and remitted taxes by applying the applicable tax rate
 1055  to each transaction as described in subsection (9) and rounding
 1056  the tax due to the nearest whole cent rather than applying the
 1057  appropriate bracket system provided by law or department rule,
 1058  the dealer shall not be held liable for additional tax, penalty,
 1059  and interest resulting from such failure if:
 1060         (a) The dealer acted in a good faith belief that rounding
 1061  to the nearest whole cent was the proper method of determining
 1062  the amount of tax due on each taxable transaction.
 1063         (b) The dealer timely reported and remitted all taxes
 1064  collected on each taxable transaction.
 1065         (c) The dealer agrees in writing to future compliance with
 1066  the laws and rules concerning brackets applicable to the
 1067  dealer’s transactions.
 1068         Section 12. Present paragraphs (c) through (f) of
 1069  subsection (3) of section 212.18, Florida Statutes, are
 1070  redesignated as paragraphs (d) through (g), respectively, a new
 1071  paragraph (c) is added to that subsection, and present paragraph
 1072  (f) of that subsection is amended, to read:
 1073         212.18 Administration of law; registration of dealers;
 1074  rules.—
 1075         (3)
 1076         (c) A marketplace provider that is a dealer under this
 1077  chapter or a person who is required to collect and remit sales
 1078  tax on remote sales must file with the department an application
 1079  for a certificate of registration electronically.
 1080         (g)(f) As used in this paragraph, the term “exhibitor”
 1081  means a person who enters into an agreement authorizing the
 1082  display of tangible personal property or services at a
 1083  convention or a trade show. The following provisions apply to
 1084  the registration of exhibitors as dealers under this chapter:
 1085         1. An exhibitor whose agreement prohibits the sale of
 1086  tangible personal property or services subject to the tax
 1087  imposed in this chapter is not required to register as a dealer.
 1088         2. An exhibitor whose agreement provides for the sale at
 1089  wholesale only of tangible personal property or services subject
 1090  to the tax imposed by this chapter must obtain a resale
 1091  certificate from the purchasing dealer but is not required to
 1092  register as a dealer.
 1093         3. An exhibitor whose agreement authorizes the retail sale
 1094  of tangible personal property or services subject to the tax
 1095  imposed by this chapter must register as a dealer and collect
 1096  the tax on such sales.
 1097         4. An exhibitor who makes a remote mail order sale pursuant
 1098  to s. 212.0596 must register as a dealer.
 1099  
 1100  A person who conducts a convention or a trade show must make his
 1101  or her exhibitor’s agreements available to the department for
 1102  inspection and copying.
 1103  
 1104  ================= T I T L E  A M E N D M E N T ================
 1105  And the title is amended as follows:
 1106         Delete lines 7 - 111
 1107  and insert:
 1108         reducing the sales and use tax rate; conforming
 1109         provisions to changes made by the act; amending s.
 1110         212.054, F.S.; requiring marketplace providers and
 1111         persons located outside of this state to remit
 1112         discretionary sales surtax when delivering tangible
 1113         personal property to a county imposing a surtax;
 1114         amending s. 212.0596, F.S.; replacing provisions
 1115         relating to the taxation of mail order sales with
 1116         provisions relating to the taxation of remote sales;
 1117         defining the terms “remote sale” and “substantial
 1118         number of remote sales”; providing that every person
 1119         making a substantial number of remote sales is a
 1120         dealer for purposes of the sales and use tax;
 1121         authorizing the Department of Revenue to adopt rules
 1122         for collecting use taxes from unregistered persons;
 1123         requiring marketplace providers and persons required
 1124         to report remote sales to remit discretionary sales
 1125         surtax when delivering tangible personal property to a
 1126         county imposing a surtax; creating s. 212.05965, F.S.;
 1127         defining terms; providing that certain marketplace
 1128         providers are dealers for purposes of the sales and
 1129         use tax; requiring certain marketplace providers to
 1130         provide a certain certification to their marketplace
 1131         sellers; specifying requirements for marketplace
 1132         sellers; requiring certain marketplace providers to
 1133         allow the Department of Revenue to examine and audit
 1134         their books and records; specifying the examination
 1135         and audit authority of the Department of Revenue;
 1136         providing that a marketplace seller, rather than the
 1137         marketplace provider, is liable for sales tax
 1138         collection and remittance under certain circumstances;
 1139         authorizing marketplace providers and marketplace
 1140         sellers to enter into agreements for the recovery of
 1141         certain taxes, interest, and penalties; providing
 1142         construction and applicability; amending s. 212.05965,
 1143         F.S.; requiring marketplace providers to collect and
 1144         remit certain additional fees at the time of sale;
 1145         authorizing marketplace providers and marketplace
 1146         sellers to contractually agree for marketplace sellers
 1147         to collect applicable taxes and fees; specifying
 1148         requirements for marketplace sellers who collect such
 1149         taxes and fees; providing for liability of sellers who
 1150         fail to collect or remit such taxes and fees; amending
 1151         s. 212.06, F.S.; revising the definition of the term
 1152         “dealer”; conforming provisions to changes made by the
 1153         act; amending s. 212.07, F.S.; conforming a cross
 1154         reference; amending s. 212.11, F.S.; requiring certain
 1155         marketplace providers or persons required to report
 1156         remote sales to file returns and pay taxes
 1157         electronically; amending s. 212.12, F.S.; deleting the
 1158         authority of the Department of Revenue’s executive
 1159         director to negotiate a collection allowance with
 1160         certain dealers; deleting the requirement that certain
 1161         sales and use taxes on communications services be
 1162         collected on the basis of a certain addition;
 1163         requiring that certain sales and use taxes be
 1164         calculated based on a specified rounding algorithm,
 1165         rather than specified brackets; conforming provisions
 1166         to changes made by the act; amending s. 212.18, F.S.;
 1167         requiring certain marketplace providers or persons
 1168         required to report remote sales to file a registration
 1169         application electronically; conforming a provision to
 1170         changes made by the act; amending ss. 212.04 and
 1171         212.0506, F.S.;