Florida Senate - 2024 COMMITTEE AMENDMENT
Bill No. SB 1030
Ì205702uÎ205702
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
02/13/2024 .
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The Committee on Finance and Tax (Rodriguez) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Between lines 352 and 353
4 insert:
5 Section 5. Paragraph (b) of subsection (5) of section
6 212.06, Florida Statutes, is amended to read:
7 212.06 Sales, storage, use tax; collectible from dealers;
8 “dealer” defined; dealers to collect from purchasers;
9 legislative intent as to scope of tax.—
10 (5)
11 (b)1. As used in this subsection, the term:
12 a. “Certificate” means a Florida Certificate of Forwarding
13 Agent Address.
14 b. “Electronic database” means the database created and
15 maintained by the department pursuant to s. 202.22(2).
16 c.b. “Facilitating” means preparation for or arranging for
17 export.
18 d.c. “Forwarding agent” means a person or business whose
19 principal business activity is facilitating for compensation the
20 export of property owned by other persons.
21 e.d. “NAICS” means those classifications contained in the
22 North American Industry Classification System as published in
23 2007 by the Office of Management and Budget, Executive Office of
24 the President.
25 f.e. “Principal business activity” means the activity from
26 which the person or business derives the highest percentage of
27 its total receipts.
28 2. A forwarding agent engaged in international export may
29 apply to the department for a certificate.
30 3. Each application must include all of the following:
31 a. The designation of an address for the forwarding agent.
32 b. A certification that:
33 (I) The tangible personal property delivered to the
34 designated address for export originates with a United States
35 vendor;
36 (II) The tangible personal property delivered to the
37 designated address for export is irrevocably committed to export
38 out of the United States through a continuous and unbroken
39 exportation process; and
40 (III) The designated address is used exclusively by the
41 forwarding agent for such export.
42 c. A copy of the forwarding agent’s last filed federal
43 income tax return showing the entity’s principal business
44 activity classified under NAICS code 488510, except as provided
45 under subparagraph 4. or subparagraph 5.
46 d. A statement of the total revenues of the forwarding
47 agent.
48 e. A statement of the amount of revenues associated with
49 international export of the forwarding agent.
50 f. A description of all business activity that occurs at
51 the designated address.
52 g. The name and contact information of a designated contact
53 person of the forwarding agent.
54 h. The forwarding agent’s website address.
55 i. Any additional information the department requires by
56 rule to demonstrate eligibility for the certificate.
57 j. and A signature attesting to the validity of the
58 information provided.
59 4. An applicant that has not filed a federal return for the
60 preceding tax year under NAICS code 488510 shall provide all of
61 the following:
62 a. A statement of estimated total revenues.
63 b. A statement of estimated revenues associated with
64 international export.
65 c. The NAICS code under which the forwarding agent intends
66 to file a federal return.
67 5. If an applicant does not file a federal return
68 identifying a NAICS code, the applicant must shall provide
69 documentation to support that its principal business activity is
70 that of a forwarding agent and that the applicant is otherwise
71 eligible for the certificate.
72 6. A forwarding agent that applies for and receives a
73 certificate shall register as a dealer with the department. An
74 applicant may not be required to submit an application to
75 register as a dealer when application is made for a certificate,
76 or renewal of a certificate, if the applicant is already
77 registered as a dealer with the department.
78 7. A forwarding agent must shall remit the tax imposed
79 under this chapter on any tangible personal property shipped to
80 the certified designated forwarding agent address if no tax was
81 collected and the tangible personal property remained in this
82 state or if delivery to the purchaser or purchaser’s
83 representative occurs in this state. This subparagraph does not
84 prohibit the forwarding agent from collecting such tax from the
85 consumer of the tangible personal property.
86 8. A forwarding agent shall maintain the following records:
87 a. Copies of sales invoices or receipts between the vendor
88 and the consumer when provided by the vendor to the forwarding
89 agent. If sales invoices or receipts are not provided to the
90 forwarding agent, the forwarding agent must maintain export
91 documentation evidencing the value of the purchase consistent
92 with the federal Export Administration Regulations, 15 C.F.R.
93 parts 730-774.
94 b. Copies of federal returns evidencing the forwarding
95 agent’s NAICS principal business activity code.
96 c. Copies of invoices or other documentation evidencing
97 shipment to the forwarding agent.
98 d. Invoices between the forwarding agent and the consumer
99 or other documentation evidencing the ship-to destination
100 outside the United States.
101 e. Invoices for foreign postal or transportation services.
102 f. Bills of lading.
103 g. Any other export documentation.
104
105 Such records must be kept in an electronic format and made
106 available for the department’s review pursuant to subparagraph
107 9. and ss. 212.13 and 213.35.
108 9. Each certificate expires 5 years after the date of
109 issuance, except as specified in this subparagraph.
110 a. At least 30 days before expiration, a new application
111 must be submitted to renew the certificate, and the application
112 must contain the information required in subparagraph 3. Upon
113 application for renewal, the certificate is subject to the
114 review and reissuance procedures prescribed by this chapter and
115 department rule.
116 b. Each forwarding agent shall update its application
117 information annually or within 30 days after any material
118 change, including any of the following, as applicable:
119 (I) The forwarding agent has ceased to do business;
120 (II) The forwarding agent has changed addresses;
121 (III) The forwarding agent’s principal business activity
122 has changed to something other than facilitating the
123 international export of property owned by other persons; or
124 (IV) The certified address is not used for export under
125 this paragraph.
126 c. The department shall verify that the forwarding agent is
127 actively engaged in facilitating the international export of
128 tangible personal property.
129 d. The department may suspend or revoke the certificate of
130 any forwarding agent that fails to respond within 30 days to a
131 written request for information regarding its business
132 transactions.
133 10.a. The department shall provide a list on the
134 department’s website of forwarding agents that have applied for
135 and received a Florida Certificate of Forwarding Agent Address
136 from the department. The list must include a forwarding agent’s
137 entity name, address, and expiration date as provided on the
138 Florida Certificate of Forwarding Agent Address.
139 b. The department shall incorporate a statement or
140 notification in its electronic database for each certified
141 address with a unique street address or zip code. This sub
142 subparagraph does not apply for a certified address approved by
143 the department with a unique suite address or secondary address.
144 11. A dealer, other than a forwarding agent that is
145 required to remit tax pursuant to subparagraph 7., may not
146 collect the tax imposed under this chapter on tangible personal
147 property shipped to a certified address listed may accept a copy
148 of the forwarding agent’s certificate or rely on the list of
149 forwarding agents’ names and addresses on the department’s
150 website in lieu of collecting the tax imposed under this chapter
151 when the property is required by terms of the sale to be shipped
152 to the designated address on the certificate. A dealer who
153 accepts a valid copy of a certificate or who relies on the list
154 of forwarding agents’ names and addresses on the department’s
155 website or the electronic database and who in good faith and
156 ships purchased tangible personal property to a certified the
157 address on the certificate is not liable for any tax due on
158 sales made during the effective dates indicated on the
159 certificate.
160 12. The department may revoke a forwarding agent’s
161 certificate for noncompliance with this paragraph. Any person
162 found to fraudulently use the address on the certificate for the
163 purpose of evading tax is subject to the penalties provided in
164 s. 212.085.
165 13. The department may adopt rules to administer this
166 paragraph, including, but not limited to, rules relating to
167 procedures, application and eligibility requirements, and forms.
168
169 ================= T I T L E A M E N D M E N T ================
170 And the title is amended as follows:
171 Delete line 23
172 and insert:
173 documents; amending s. 212.06, F.S.; defining the term
174 “electronic database”; revising application
175 requirements for forwarding agents when applying to
176 the Department of Revenue for a certain certificate;
177 providing that an applicant may not be required to
178 submit an application to register as a dealer under
179 certain circumstances; specifying material changes
180 that must be reported by a forwarding agent in
181 updating its application information; requiring the
182 department to incorporate a statement or notification
183 in its electronic database for certain addresses;
184 providing applicability; prohibiting certain dealers
185 from collecting certain taxes under certain
186 circumstances; revising the liability of a dealer
187 under certain circumstances; amending s. 213.21, F.S.;
188 authorizing the