The bill amends section 212.06 of the Florida Statutes to introduce new definitions and requirements for forwarding agents involved in international exports. It defines "electronic database" and clarifies that applicants for a forwarding agent certificate are not required to submit a separate application to register as a dealer if they are already registered. Additionally, the bill mandates that forwarding agents must surrender their certificate to the Department of Revenue under specific circumstances, such as ceasing business or changing their principal business activity. The bill also stipulates that the department must report certain tax rates as zero for certified addresses under specific conditions.

Furthermore, the bill revises the liability of dealers regarding tax collection on tangible personal property shipped to certified addresses. It prohibits certain dealers from collecting taxes under specified circumstances and outlines the record-keeping requirements for forwarding agents. The bill emphasizes the importance of maintaining accurate records in an electronic format and establishes procedures for the renewal and verification of forwarding agent certificates. Overall, the legislation aims to streamline the registration process for forwarding agents while ensuring compliance with tax regulations.

Statutes affected:
S 624 Filed: 212.06