HB 979 — Sales Tax Absorption

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 HBCS/HB 979 2019 A bill to be entitled An act relating to sales tax absorption;

providing that such dealers are solely responsible and liable for the tax;

amending s.

212.15, F.S.;

providing that certain persons who unlawfully fail to remit absorbed sales taxes are guilty of theft of state funds;

SubsectionSubsections (4) and (8) of section 212.07, Florida Statutes, isare amended, and subsection (2) of that section is republished, to read:

general exemptions.— (2) A dealer shall, as far as practicable, add the amount of the tax imposed under this chapter to the sale price, and the Page 1 of 45 CODING:

hb0979-00hb0979-01-c1 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 HBCS/HB 979 2019 of the tax imposed under this chapter to the sale price, and the amount of the tax shall be separately stated as Florida tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale.

(4)(a) A dealer engaged in any business taxable under this chapter may not advertise or hold out to the public, in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, or that he or she will relieve the purchaser of the payment of all or any part of the tax, or that the tax will not be added to the selling price of the property orPage services2 soldof or5 released.CODING:

However, such dealer may advertise Page 2 of 4 CODING:

hb0979-00hb0979-01-c1 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 HBCS/HB 979 2019 or holdservices outsold to the public, directly or indirectlyreleased. or, when added, that he or she will absorb all or any part of such tax or that it or any part thereof will be refunded to the purchaser, either directly or indirectly, subject to both of the following conditions:

However, such dealer may advertise or hold out to the public or, when added, that he or she will absorb all or any part of such tax or that it or any part thereof will be refunded to the purchaser subject to both of the following conditions:

A charge ticket, sales slip, invoice, or other tangible evidence of sale given to the purchaser must separately state the amount of such tax in accordance with subsection (2).(2) either directly or indirectly by any method whatsoever.

(b) NotwithstandingA anyperson lawwho toviolates thethis contrary,subsection ifprovision awith dealerrespect directlyto oradvertising indirectly advertises or holdsrefund outis toguilty theof publica thatmisdemeanor theof dealer will pay the taxsecond todegree, thepunishable purchaseras subjectprovided to the conditions in subparagraphss. (a)1.

and 2., the dealer is solely responsible and liable for any tax imposed by this chapter either directly or indirectly by any method whatsoever.

(c) A person who violates this subsection provision with respect to failing to add the tax to the selling price advertising or refund is guilty of a misdemeanor of the second degree, punishable as provided in s.

A Pagesecond 3or subsequent offense constitutes a misdemeanor of 4the CODING:first degree, punishable as provided in s.

775.082 or s.

775.083.

(8) Any person who has purchased at retail, used, consumed, distributed, or stored for use or consumption in this state tangible personal property, admissions, communication or Page 3 of 5 CODING:

hb0979-00hb0979-01-c1 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 HBCS/HB 979 2019 secondother services taxable under this chapter, or subsequentleased offensetangible constitutespersonal property, or who has leased, occupied, or used or was entitled to use any real property, space or spaces in parking lots or garages for motor vehicles, docking or storage space or spaces for boats in boat docks or marinas, and cannot prove that the tax levied by this chapter has been paid to his or her vendor, lessor, or other person, or was absorbed by a misdemeanordealer ofpursuant to subsection (4), is directly liable to the firststate degree,for punishableany astax, providedinterest, inor s.penalty due on any such taxable transactions.

Section 2.

Subsection (2) of section 212.15, Florida Statutes, is amended to read:

212.15 Taxes declared state funds;

penalties for failure to remit taxes;

due and delinquent dates;

judicial review.— (2) Any person who, with intent to unlawfully deprive or defraud the state of its moneys or the use or benefit thereof, fails to remit taxes collected or absorbed under this chapter is guilty of theft of state funds, punishable as follows:

(a) If the total amount of stolen revenue is less than $300, the offense is a misdemeanor of the second degree, punishable as provided in s.

SectionUpon 2.a second conviction, the offender is guilty of a misdemeanor of the first degree, punishable as provided in s.

775.082 or s.

775.083.

Upon a third or subsequent conviction, the offender is guilty of a felony of the third degree, punishable as provided Page 4 of 5 CODING:

Words stricken are deletions;

words underlined are additions.

hb0979-01-c1 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 CS/HB 979 2019 in s.

775.082, s.

775.083, or s.

775.084.

(b) If the total amount of stolen revenue is $300 or more, but less than $20,000, the offense is a felony of the third degree, punishable as provided in s.

775.082, s.