This 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. The bill also 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. Additionally, it requires the department to report certain tax rates as zero for certified addresses with special five-digit zip codes, provided they do not include suite or secondary addresses.

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 conditions and outlines the record-keeping requirements for forwarding agents. The bill also establishes that the Department of Revenue may revoke a forwarding agent's certificate for noncompliance and allows the department to adopt rules for administering these provisions. The effective date of the act is upon becoming law.

Statutes affected:
S 624 Filed: 212.06