Florida Senate - 2022                                    SB 1146
       
       
        
       By Senator Rodriguez
       
       
       
       
       
       39-01108-22                                           20221146__
    1                        A bill to be entitled                      
    2         An act relating to taxation of investigative services;
    3         amending s. 212.08, F.S.; defining the term “small
    4         private investigative agency”; providing an exemption
    5         from the state tax on sales, use, and other
    6         transactions for investigative services provided by a
    7         small private investigative agency; providing an
    8         effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (ppp) is added to subsection (7) of
   13  section 212.08, Florida Statutes, to read:
   14         212.08 Sales, rental, use, consumption, distribution, and
   15  storage tax; specified exemptions.—The sale at retail, the
   16  rental, the use, the consumption, the distribution, and the
   17  storage to be used or consumed in this state of the following
   18  are hereby specifically exempt from the tax imposed by this
   19  chapter.
   20         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   21  entity by this chapter do not inure to any transaction that is
   22  otherwise taxable under this chapter when payment is made by a
   23  representative or employee of the entity by any means,
   24  including, but not limited to, cash, check, or credit card, even
   25  when that representative or employee is subsequently reimbursed
   26  by the entity. In addition, exemptions provided to any entity by
   27  this subsection do not inure to any transaction that is
   28  otherwise taxable under this chapter unless the entity has
   29  obtained a sales tax exemption certificate from the department
   30  or the entity obtains or provides other documentation as
   31  required by the department. Eligible purchases or leases made
   32  with such a certificate must be in strict compliance with this
   33  subsection and departmental rules, and any person who makes an
   34  exempt purchase with a certificate that is not in strict
   35  compliance with this subsection and the rules is liable for and
   36  shall pay the tax. The department may adopt rules to administer
   37  this subsection.
   38         (ppp) Small private investigative agencies.—
   39         1. As used in this paragraph, the term “small private
   40  investigative agency” means a private investigator licensed
   41  under s. 493.6201 which:
   42         a. Employs three or fewer full-time or part-time employees,
   43  including those performing services pursuant to an employee
   44  leasing arrangement as defined in s. 468.520(4), in total; and
   45         b. Received less than $50,000 in compensation during the
   46  previous calendar year for providing private investigation
   47  services as defined in s. 493.6101(17) for all its businesses
   48  related through common ownership.
   49         2. The sale of investigative services by a small private
   50  investigative agency to a client is exempt from the tax imposed
   51  by this chapter.
   52         Section 2. This act shall take effect July 1, 2022.