F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 15 2021
1 A bill to be entitled
2 An act relating to the sales and use tax; amending s.
3 212.02, F.S.; revising the definition of the term
4 "retail sale"; amending s. 212.05, F.S.; conforming a
5 provision to changes made by the act; amending s.
6 212.0596, F.S.; renaming the term "mail order sale" to
7 "remote sale" and revising the definition; revising
8 conditions under which certain dealers are subject to
9 sales tax levies and collection; defining the term
10 "making a substantial number of remote sales";
11 deleting an exemption for certain dealers from
12 collecting local option surtaxes; conforming
13 provisions to changes made by the act; creating s.
14 212.05965, F.S.; defining terms; providing that
15 certain marketplace providers are subject to
16 registration, collection, and remittance requirements
17 for sales taxes; requiring marketplace providers to
18 provide a certain certification to their marketplace
19 sellers; specifying requirements for marketplace
20 sellers; requiring marketplace providers to allow the
21 Department of Revenue to examine and audit their books
22 and records; specifying the examination and audit
23 authority of the department; providing that a
24 marketplace seller, and not the marketplace provider,
25 is liable for sales tax collection and remittance
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26 under certain circumstances; authorizing marketplace
27 providers and marketplace sellers to enter into
28 agreements for the recovery of certain taxes,
29 interest, and penalties; authorizing the department to
30 settle and compromise taxes, interest, and penalties
31 assessed on sales conducted through a marketplace;
32 providing construction and applicability; amending s.
33 212.06, F.S.; conforming provisions to changes made by
34 the act; amending s. 212.12, F.S.; deleting an
35 exclusion relating to certain dealers who are allowed
36 a dealer's credit for collecting tax; deleting the
37 authority of the department's executive director to
38 negotiate a collection allowance with certain dealers;
39 conforming a provision to changes made by the act;
40 amending s. 212.18, F.S.; conforming a provision to
41 changes made by the act; reenacting s. 212.20(4),
42 F.S., relating to refunds of taxes adjudicated
43 unconstitutionally collected, to incorporate the
44 amendment made to s. 212.0596, F.S., in a reference
45 thereto; amending s. 213.27, F.S.; conforming
46 provisions to changes made by the act; authorizing the
47 department to adopt emergency rules; authorizing the
48 renewal of emergency rules under specified
49 circumstances; providing for expiration of the
50 authority; providing effective dates.
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51
52 Be It Enacted by the Legislature of the State of Florida:
53
54 Section 1. Paragraph (e) of subsection (14) of section
55 212.02, Florida Statutes, is amended to read:
56 212.02 Definitions.—The following terms and phrases when
57 used in this chapter have the meanings ascribed to them in this
58 section, except where the context clearly indicates a different
59 meaning:
60 (14)
61 (e) The term "retail sale" includes a remote mail order
62 sale, as defined in s. 212.0596(1).
63 Section 2. Effective October 1, 2021, paragraph (f) is
64 added to subsection (14) of section 212.02, Florida Statutes, to
65 read:
66 212.02 Definitions.—The following terms and phrases when
67 used in this chapter have the meanings ascribed to them in this
68 section, except where the context clearly indicates a different
69 meaning:
70 (14)
71 (f) The term "retail sale" includes a sale facilitated
72 through a marketplace as defined in s. 212.05965(1).
73 Section 3. Section 212.05, Florida Statutes, is amended to
74 read:
75 212.05 Sales, storage, use tax.—It is hereby declared to
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76 be the legislative intent that every person is exercising a
77 taxable privilege who engages in the business of selling
78 tangible personal property at retail in this state, including
79 the business of making remote mail order sales;, or who rents or
80 furnishes any of the things or services taxable under this
81 chapter;, or who stores for use or consumption in this state any
82 item or article of tangible personal property as defined herein
83 and who leases or rents such property within the state.
84 (1) For the exercise of such privilege, a tax is levied on
85 each taxable transaction or incident, which tax is due and
86 payable as follows:
87 (a)1.a. At the rate of 6 percent of the sales price of
88 each item or article of tangible personal property when sold at
89 retail in this state, computed on each taxable sale for the
90 purpose of remitting the amount of tax due the state, and
91 including each and every retail sale.
92 b. Each occasional or isolated sale of an aircraft, boat,
93 mobile home, or motor vehicle of a class or type which is
94 required to be registered, licensed, titled, or documented in
95 this state or by the United States Government shall be subject
96 to tax at the rate provided in this paragraph. The department
97 shall by rule adopt any nationally recognized publication for
98 valuation of used motor vehicles as the reference price list for
99 any used motor vehicle which is required to be licensed pursuant
100 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
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101 party to an occasional or isolated sale of such a vehicle
102 reports to the tax collector a sales price which is less than 80
103 percent of the average loan price for the specified model and
104 year of such vehicle as listed in the most recent reference
105 price list, the tax levied under this paragraph shall be
106 computed by the department on such average loan price unless the
107 parties to the sale have provided to the tax collector an
108 affidavit signed by each party, or other substantial proof,
109 stating the actual sales price. Any party to such sale who
110 reports a sales price less than the actual sales price is guilty
111 of a misdemeanor of the first degree, punishable as provided in
112 s. 775.082 or s. 775.083. The department shall collect or
113 attempt to collect from such party any delinquent sales taxes.
114 In addition, such party shall pay any tax due and any penalty
115 and interest assessed plus a penalty equal to twice the amount
116 of the additional tax owed. Notwithstanding any other provision
117 of law, the Department of Revenue may waive or compromise any
118 penalty imposed pursuant to this subparagraph.
119 2. This paragraph does not apply to the sale of a boat or
120 aircraft by or through a registered dealer under this chapter to
121 a purchaser who, at the time of taking delivery, is a
122 nonresident of this state, does not make his or her permanent
123 place of abode in this state, and is not engaged in carrying on
124 in this state any employment, trade, business, or profession in
125 which the boat or aircraft will be used in this state, or is a
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126 corporation none of the officers or directors of which is a
127 resident of, or makes his or her permanent place of abode in,
128 this state, or is a noncorporate entity that has no individual
129 vested with authority to participate in the management,
130 direction, or control of the entity's affairs who is a resident
131 of, or makes his or her permanent abode in, this state. For
132 purposes of this exemption, either a registered dealer acting on
133 his or her own behalf as seller, a registered dealer acting as
134 broker on behalf of a seller, or a registered dealer acting as
135 broker on behalf of the purchaser may be deemed to be the
136 selling dealer. This exemption shall not be allowed unless:
137 a. The purchaser removes a qualifying boat, as described
138 in sub-subparagraph f., from the state within 90 days after the
139 date of purchase or extension, or the purchaser removes a
140 nonqualifying boat or an aircraft from this state within 10 days
141 after the date of purchase or, when the boat or aircraft is
142 repaired or altered, within 20 days after completion of the
143 repairs or alterations; or if the aircraft will be registered in
144 a foreign jurisdiction and:
145 (I) Application for the aircraft's registration is
146 properly filed with a civil airworthiness authority of a foreign
147 jurisdiction within 10 days after the date of purchase;
148 (II) The purchaser removes the aircraft from the state to
149 a foreign jurisdiction within 10 days after the date the
150 aircraft is registered by the applicable foreign airworthiness
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151 authority; and
152 (III) The aircraft is operated in the state solely to
153 remove it from the state to a foreign jurisdiction.
154
155 For purposes of this sub-subparagraph, the term "foreign
156 jurisdiction" means any jurisdiction outside of the United
157 States or any of its territories;
158 b. The purchaser, within 90 days from the date of
159 departure, provides the department with written proof that the
160 purchaser licensed, registered, titled, or documented the boat
161 or aircraft outside the state. If such written proof is
162 unavailable, within 90 days the purchaser shall provide proof
163 that the purchaser applied for such license, title,
164 registration, or documentation. The purchaser shall forward to
165 the department proof of title, license, registration, or
166 documentation upon receipt;
167 c. The purchaser, within 30 days after removing the boat
168 or aircraft from Florida, furnishes the department with proof of
169 removal in the form of receipts for fuel, dockage, slippage,
170 tie-down, or hangaring from outside of Florida. The information
171 so provided must clearly and specifically identify the boat or
172 aircraft;
173 d. The selling dealer, within 30 days after the date of
174 sale, provides to the department a copy of the sales invoice,
175 closing statement, bills of sale, and the original affidavit
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176 signed by the purchaser attesting that he or she has read the
177 provisions of this section;
178 e. The seller makes a copy of the affidavit a part of his
179 or her record for as long as required by s. 213.35; and
180 f. Unless the nonresident purchaser of a boat of 5 net
181 tons of admeasurement or larger intends to remove the boat from
182 this state within 10 days after the date of purchase or when the
183 boat is repaired or altered, within 20 days after completion of
184 the repairs or alterations, the nonresident purchaser applies to
185 the selling dealer for a decal which authorizes 90 days after
186 the date of purchase for removal of the boat. The nonresident
187 purchaser of a qualifying boat may apply to the selling dealer
188 within 60 days after the date of purchase for an extension decal
189 that authorizes the boat to remain in this state for an
190 additional 90 days, but not more than a total of 180 days,
191 before the nonresident purchaser is required to pay the tax
192 imposed by this chapter. The department is authorized to issue
193 decals in advance to dealers. The number of decals issued in
194 advance to a dealer shall be consistent with the volume of the
195 dealer's past sales of boats which qualify under this sub-
196 subparagraph. The selling dealer or his or her agent shall mark
197 and affix the decals to qualifying boats in the manner
198 prescribed by the department, before delivery of the boat.
199 (I) The department is hereby authorized to charge dealers
200 a fee sufficient to recover the costs of decals issued, except
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201 the extension decal shall cost $425.
202 (II) The proceeds from the sale of decals will be
203 deposited into the administrative trust fund.
204 (III) Decals shall display information to identify the
205 boat as a qualifying boat under this sub-subparagraph,
206 including, but not limited to, the decal's date of expiration.
207 (IV) The department is authorized to require dealers who
208 purchase decals to file reports with the department and may
209 prescribe all necessary records by rule. All such records are
210 subject to inspection by the department.
211 (V) Any dealer or his or her agent who issues a decal
212 falsely, fails to affix a decal, mismarks the expiration date of
213 a decal, or fails to properly account for decals will be
214 considered prima facie to have committed a fraudu