HB 15 — Taxation

443.131, F.S.;

specifying, at certain periods, multipliers to be applied to employer chargeable benefits for purposes of calculating employer reemployment assistance contribution rates;

excluding reemployment benefits paid during a certain timeframe and certain COVID-19-related benefits paid from being included in a variable rate calculation;

requiring that contribution rates in certain years be calculated without applying a trust fund positive adjustment factor;

excluding reemployment benefits paid during a certain timeframe and certain COVID-19-related benefits paid from being calculated in the noncharge benefits and excess payments adjustment factors;

requiring the tax collection service provider to Page 4 of 94 CODING:

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hb0015-02-c2 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/CS/HB 15 2021 reissue rates for a certain year;

specifying requirements for employers and the Department of Revenue;

requiring a refund of excess paid amounts under certain circumstances;

specifying requirements for calculating and assigning contribution rates for certain years;

specifying requirements for the Department of Economic Opportunity and the tax collection service provider;

providing for contingent future repeal of modified rate calculations;

specifying requirements for calculating adjustments to a benefit ratio multiplier;

conforming a cross- reference;

providing retroactive applicability;

amending s.

443.191, F.S.;

adding a specified source of revenues to the Unemployment Compensation Trust Fund;

amending ss.

212.04 and 212.0506, F.S.;

conforming provisions to changes made by the act;

amending 213.015, F.S.;

conforming a cross-reference;

authorizing taxpayers to use one of two methods for calculating sales tax for a specified timeframe providing construction;

amending s.

212.054, F.S., in referencesreference thereto;

providing Page 5 of 94 CODING:

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hb0015-02-c2 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/CS/HB 15 2021 applicability;

providing relief to certain persons for liability for tax, penalty, and interest due on certain remote sales and owed on certain purchases that occurred before a certain date;

prohibitingproviding therelief departmentto fromcertain usingpersons datafor receivedliability fromfor marketplacetax, providerspenalty, orand personsinterest makingdue on certain remote sales forand owed on certain purposes;purchases that occurred before the effective date of the act;

prohibiting the department from using data received from marketplace providers or persons making and facilitating remote sales for certain purposes;

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hb0015-01-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 15 2021 providing applicability;

amending s.

443.131, F.S.;

providing alternative method of calculation for reemployment contribution amounts for certain employers in specified years;

amending s.

443.191, F.S.;

providing for the deposit of certain funds in the Unemployment Compensation Trust Fund;

amending s.

212.20, F.S.;

providing applicability of requirements for refund of taxes adjudicated unconstitutionally collected to taxes levied or collected pursuant to marketplace provisions;

providing for transfers to a specified trust fund;

authorizing the department to contract with a qualified vendor for certain purposes without using a competitive solicitation process;

providing an appropriation;

WHEREAS,92 duringBe theIt 2020Enacted calendar year, the United States economy was significantly strained by the COVID-19Legislature pandemic,of and such economic stress is continuing in the 2021 calendar year and may have impacts in later years, and WHEREAS, the State of FloridaFlorida: was in full lockdown during April 2020 and then began to reopen the Florida economy in a measured manner thereafter, and WHEREAS, the financial strain of lockdowns and reduced economic activity caused some Florida businesses to close permanently and others to terminate portions of their workforce, Page 6 of 94 CODING:

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hb0015-02-c2 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/CS/HB 15 2021 and WHEREAS, in the 6-month period before April 2020, Florida's average monthly reemployment assistance benefits expense was $27.2 million, and WHEREAS, beginning in April 2020, Florida's monthly reemployment assistance benefits expense increased by 800 percent over the prior 6-month average, and at times, the increase exceeded 2,000 percent, and WHEREAS, in the current time of recovery, Florida's reemployment assistance benefits expense remains 473 percent over the 6-month average benefit amount before April 2020, and is estimated to continue at elevated levels for the foreseeable future, and WHEREAS, to the fullest extent possible, the Legislature intends to relieve individual Florida businesses of increases in the Reemployment Assistance Tax which are due to increased reemployment assistance benefits resulting from the pandemic, and WHEREAS, the Legislature intends to ensure that the Unemployment Compensation Trust Fund remains solvent for the purposes of providing benefits to Floridians impacted by these extraordinary events, and WHEREAS, the Legislature intends to equalize the tax collection responsibilities of retailers both inside and outside Florida who make sales of taxable items to Florida residents, Page 7 of 94 CODING:

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hb0015-02-c2 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/CS/HB 15 2021 NOW, THEREFORE, Be It Enacted by the Legislature of the State of Florida:

Section 1.

This act may be cited as the "Park Randall 'Randy' Miller Act." Section 2.

(14)Page (e)4 Theof term60 "retailCODING: sale" includes a remote mail order sale, as defined in s.

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hb0015-01-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 15 2021 (14) (e) The term "retail sale" includes a remote mail order sale, as defined in s.

Section 3.2.

212.05 Sales, storage, use tax.—It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making or facilitating remote mail order sales;, Pageor 8who rents or furnishes any of 94the CODING:things or services taxable under this chapter;, or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state.

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hb0015-02-c2 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/CS/HB 15 2021 or who rents or furnishes any of the things or services taxable under this chapter;, or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state.

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hb0015-01-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 15 2021 b.

If any party to an occasional or isolated sale of such a vehicle reports to the tax collector a sales price which is less than 80 percent of the average loan price for the specified model and Pageyear 9 of 94such CODING:vehicle as listed in the most recent reference price list, the tax levied under this paragraph shall be computed by the department on such average loan price unless the parties to the sale have provided to the tax collector an affidavit signed by each party, or other substantial proof, stating the actual sales price.

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hb0015-02-c2 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/CS/HB 15 2021 year of such vehicle as listed in the most recent reference price list, the tax levied under this paragraph shall be computed by the department on such average loan price unless the parties to the sale have provided to the tax collector an affidavit signed by each party, or other substantial proof, stating the actual sales price.

Notwithstanding any other provision ofPage law,6 the Department of Revenue60 mayCODING: waive or compromise any penalty imposed pursuant to this subparagraph.

2.

This paragraph does not apply to the sale of a boat or aircraft by or through a registered dealer under this chapter to a purchaser who, at the time of taking delivery, is a nonresident of this state, does not make his or her permanent place of abode in this state, and is not engaged in carrying on in this state any employment, trade, business, or profession in which the boat or aircraft will be used in this state, or is a corporation none of the officers or directors of which is a resident of, or makes his or her permanent place of abode in, this state, or is a noncorporate entity that has no individual Page 10 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 vestedof withlaw, authority to participate in the management,Department direction, or control of theRevenue entity'smay affairswaive who is a resident of, or makescompromise hisany orpenalty herimposed permanentpursuant abodeto in, this state.subparagraph.

2.

This paragraph does not apply to the sale of a boat or aircraft by or through a registered dealer under this chapter to a purchaser who, at the time of taking delivery, is a nonresident of this state, does not make his or her permanent place of abode in this state, and is not engaged in carrying on in this state any employment, trade, business, or profession in which the boat or aircraft will be used in this state, or is a corporation none of the officers or directors of which is a resident of, or makes his or her permanent place of abode in, this state, or is a noncorporate entity that has no individual vested with authority to participate in the management, direction, or control of the entity's affairs who is a resident of, or makes his or her permanent abode in, this state.

The purchaser removes a qualifying boat, as described in sub-subparagraph f., from the state within 90 days after the date of purchase or extension, or the purchaser removes a nonqualifying boat or an aircraft from this state within 10 days after the date of purchase or, when the boat or aircraft is repairedPage or7 altered, within 20 days after completion of the60 repairsCODING: or alterations;

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hb0015-01-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 15 2021 repaired or altered, within 20 days after completion of the repairs or alterations;

PageFor 11purposes of 94this CODING:sub-subparagraph, the term "foreign jurisdiction" means any jurisdiction outside of the United States or any of its territories;

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hb0015-02-c2 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/CS/HB 15 2021 For purposes of this sub-subparagraph, the term "foreign jurisdiction" means any jurisdiction outside of the United States or any of its territories;

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hb0015-01-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 15 2021 c.

The seller makes a copy of the affidavit a part of his Pageor 12her ofrecord 94for CODING:as long as required by s.

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hb0015-02-c2 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/CS/HB 15 2021 or her record for as long as required by s.

The nonresident purchaser of a qualifying boat may apply to the selling dealer within 60 days after the date of purchase for an extension decal that authorizes the boat to remain in this state for an additional 90 days, but not more than a total of 180 days, before the nonresident purchaser is required to pay the tax imposedPage by9 thisof chapter.60 CODING:

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hb0015-01-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 15 2021 imposed by this chapter.

Page(III) 13Decals ofshall 94display CODING:information to identify the boat as a qualifying boat under this sub-subparagraph, including, but not limited to, the decal's date of expiration.

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hb0015-02-c2 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/CS/HB 15 2021 (III) Decals shall display information to identify the boat as a qualifying boat under this sub-subparagraph, including, but not limited to, the decal's date of expiration.

(V) Any dealer or his or her agent who issues a decal falsely, fails to affix a decal, mismarks the expiration date of a decal, or fails to properly account for decals will be considered prima facie to have committed a fraudulent act to evade the tax and will be liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, and shall be liable forPage fine10 and punishment as provided by law for a conviction of a60 misdemeanorCODING: of the first degree, as provided in s.

775.082 or s.

775.083.

(VI) Any nonresident purchaser of a boat who removes a decal before permanently removing the boat from the state, or defaces, changes, modifies, or alters a decal in a manner affecting its expiration date before its expiration, or who causes or allows the same to be done by another, will be considered prima facie to have committed a fraudulent act to evade the tax and will be liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, and shall be liable for fine and punishment as provided by law for a conviction of a Page 14 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 for fine and punishment as provided by law for a conviction of a misdemeanor of the first degree, as provided in s.

(VI) Any nonresident purchaser of a boat who removes a decal before permanently removing the boat from the state, or defaces, changes, modifies, or alters a decal in a manner affecting its expiration date before its expiration, or who causes or allows the same to be done by another, will be considered prima facie to have committed a fraudulent act to evade the tax and will be liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, and shall be liable for fine and punishment as provided by law for a conviction of a misdemeanor of the first degree, as provided in s.

775.082 or s.

775.083.

If the purchaser fails to remove the qualifying boat from this state within the maximum 180 days after purchase or a nonqualifying boat or an aircraft from this state within 10 days after purchase or, when the boat or aircraft is repaired or altered,Page within11 20 days after completion of such60 repairsCODING: or alterations, or permits the boat or aircraft to return to this state within 6 months from the date of departure, except as provided in s.

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hb0015-01-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 15 2021 altered, within 20 days after completion of such repairs or alterations, or permits the boat or aircraft to return to this state within 6 months from the date of departure, except as provided in s.

The maximum 180-day period following the sale of a qualifying boat tax-exempt to a nonresident may not be tolled for any Pagereason. 15 of 94 CODING:

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hb0015-02-c2 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/CS/HB 15 2021 reason.

Under no circumstances may the aggregate amount of sales tax from leasing the property and use tax due at the time of conversion be less than the total sales taxPage that12 wouldof have60 beenCODING: due on the original acquisition cost paid by the owner.

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hb0015-01-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 15 2021 tax that would have been due on the original acquisition cost paid by the owner.

If the motor vehicle is rented in another state and Pagedropped 16off ofin 94Florida, CODING:the rental is exempt from Florida tax.

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hb0015-02-c2 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/CS/HB 15 2021 dropped off in Florida, the rental is exempt from Florida tax.

To the extent tax was paid with respect toPage the13 purchase of such60 vehicleCODING: in another state, territory of the United States, or the District of Columbia, the Florida tax payable shall be reduced in accordance with the provisions of s.

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hb0015-01-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 15 2021 to the purchase of such vehicle in another state, territory of the United States, or the District of Columbia, the Florida tax payable shall be reduced in accordance with the provisions of s.

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hb0015-02-c2 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/CS/HB 15 2021 a.

(III) The sale or recharge of a prepaid calling arrangement shall be treated as a sale of tangible personal propertyPage for14 purposes of this60 chapter,CODING: regardless of whether a tangible item evidencing such arrangement is furnished to the purchaser, and such sale within this state subjects the selling dealer to the jurisdiction of this state for purposes of this subsection.

(IV) No additional tax under this chapter or chapter 202 is due or payable if a purchaser of a prepaid calling arrangement who has paid tax under this chapter on the sale or recharge of such arrangement applies one or more units of the prepaid calling arrangement to obtain communications services as described in s.

202.11(9)(b)3., other services that are not communications services, or products.

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hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 b.property for purposes of this chapter, regardless of whether a tangible item evidencing such arrangement is furnished to the purchaser, and such sale within this state subjects the selling dealer to the jurisdiction of this state for purposes of this subsection.

(IV) No additional tax under this chapter or chapter 202 is due or payable if a purchaser of a prepaid calling arrangement who has paid tax under this chapter on the sale or recharge of such arrangement applies one or more units of the prepaid calling arrangement to obtain communications services as described in s.

202.11(9)(b)3., other services that are not communications services, or products.

b.

As used in this paragraph, the term "charges" does not include any excise or similar tax levied by the Federal Government,Page a15 political subdivision of this60 state,CODING: or a municipality upon the purchase, sale, or recharge of prepaid calling arrangements or upon the purchase or sale of telecommunication, television system program, or telegraph service or electric power, which tax is collected by the seller from the purchaser.

(f) At the rate of 6 percent on the sale, rental, use, consumption, or storage for use in this state of machines and equipment, and parts and accessories therefor, used in manufacturing, processing, compounding, producing, mining, or quarrying personal property for sale or to be used in furnishing communications, transportation, or public utility services.

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hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 (g)1.Government, a political subdivision of this state, or a municipality upon the purchase, sale, or recharge of prepaid calling arrangements or upon the purchase or sale of telecommunication, television system program, or telegraph service or electric power, which tax is collected by the seller from the purchaser.

(f) At the rate of 6 percent on the sale, rental, use, consumption, or storage for use in this state of machines and equipment, and parts and accessories therefor, used in manufacturing, processing, compounding, producing, mining, or quarrying personal property for sale or to be used in furnishing communications, transportation, or public utility services.

(g)1.

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hb0015-01-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 15 2021 b.

The tax shall be calculated by dividing the gross receipts from such charges for the applicable reporting period by a divisor, determined as provided in this subparagraph, to compute gross taxable sales, and then subtracting gross taxable sales from Pagegross 20receipts to arrive at the amount of 94tax CODING:due.

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hb0015-02-c2 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/CS/HB 15 2021 gross receipts to arrive at the amount of tax due.

Additional divisors shall bear the same mathematical relationship to the next higher and next lower divisors as the new surtax rate bears to the next higher and next lower surtax rates for which divisorsPage have17 beenof established.60 CODING:

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hb0015-01-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 15 2021 divisors have been established.

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hb0015-02-c2 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/CS/HB 15 2021 b.

An operator of a coin-operated amusement machine may not operate or cause to be operated in this state any such machine until the operator has registered with the department andPage has18 conspicuouslyof displayed60 anCODING: identifying certificate issued by the department.

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hb0015-01-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 15 2021 and has conspicuously displayed an identifying certificate issued by the department.

The operator of the machine must obtain an identifying Pagecertificate 22before the machine is first operated in the state and by July 1 of 94each CODING:year thereafter.

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hb0015-02-c2 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/CS/HB 15 2021 certificate before the machine is first operated in the state and by July 1 of each year thereafter.

The fee for the new certificate shall be based on the number of additional machines identified on the application formPage times19 $30.of 60 CODING:

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hb0015-01-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 15 2021 form times $30.

One sales and use tax certificate of registration is sufficient for all of Pagethe 23operator's ofmachines 94within CODING:a single county.

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hb0015-02-c2 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/CS/HB 15 2021 the operator's machines within a single county.

Detective, burglar protection, and other protection services (NAICS National Numbers 561611, 561612, 561613, and 561621).Page 20 of 60 CODING:

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hb0015-01-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 15 2021 561621).

943.10, who is performing approved duties as determined by his or her local law enforcement agency in his or her capacity as a law enforcement officer, and who is subject to the direct and immediate command of his or her law enforcement agency, and in the law enforcement officer's uniform as authorized by his or her law enforcement agency, is performing law enforcement and public safety services and is not performing detective, burglar protection, or other protective services, if the law enforcement officer is performing his or her approved duties in a geographical area in which the law enforcement Pageofficer 24has ofarrest 94jurisdiction. CODING:

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hb0015-02-c2 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/CS/HB 15 2021 officer has arrest jurisdiction.

Nonresidential cleaning, excluding cleaning of the interiors of transportation equipment, and nonresidential building pest control services (NAICS National Numbers 561710 andPage 561720).21 of 60 CODING:

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hb0015-01-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 15 2021 and 561720).

If a transaction involves both the sale or use of a Pageservice 25taxable under this paragraph and the sale or use of 94a CODING:service or any other item not taxable under this chapter, the consideration paid must be separately identified and stated with respect to the taxable and exempt portions of the transaction or the entire transaction shall be presumed taxable.

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hb0015-02-c2 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/CS/HB 15 2021 service taxable under this paragraph and the sale or use of a service or any other item not taxable under this chapter, the consideration paid must be separately identified and stated with respect to the taxable and exempt portions of the transaction or the entire transaction shall be presumed taxable.

however, a determination that the taxable and exempt portions are inaccurately stated and that the adjustment is applicable must be supported by substantialPage competent22 evidence.of 60 CODING:

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hb0015-01-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 15 2021 substantial competent evidence.

The monthly log shall be maintained pursuant to the same requirements and subject to the same penalties imposed for the Pagekeeping 26 of 94similar CODING:records pursuant to this chapter.

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hb0015-02-c2 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/CS/HB 15 2021 keeping of similar records pursuant to this chapter.

Such tax shall be at a rate of 6 percent of the price at which the coin or currency is sold, exchanged, or traded, except that, with respect to a coin or currency which is legal tenderPage 23 of the60 UnitedCODING: States and which is sold, exchanged, or traded, such tax shall not be levied.

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hb0015-01-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 15 2021 tender of the United States and which is sold, exchanged, or traded, such tax shall not be levied.

With respect to any transaction that involves the sale of coins or currency taxable under this paragraph in which the taxable amount represented by the sale of such coins or currency exceeds $500, the entire amount represented by the sale of such Pagecoins 27or ofcurrency 94is CODING:exempt from the tax imposed under this paragraph.

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hb0015-02-c2 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/CS/HB 15 2021 coins or currency is exempt from the tax imposed under this paragraph.

Florists located in this state are not liable for sales tax on payments received from otherPage florists24 forof items60 deliveredCODING: to customers in this state.

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hb0015-01-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 15 2021 other florists for items delivered to customers in this state.

Page(4) 28The oftax 94imposed CODING:pursuant to this chapter shall be due and payable according to the brackets set forth in s.

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hb0015-02-c2 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/CS/HB 15 2021 (4) The tax imposed pursuant to this chapter shall be due and payable according to the algorithm provided brackets set forth in s.

Section 4.3.

Any dealer located in a county that does not impose aPage discretionary25 sales surtax, any marketplace provider that is a dealer under this chapter, or any person located outside this state who is required to collect and remit sales tax on remote sales but who collects the surtax due to sales of tangible60 personalCODING: property or services delivered to a county imposing a surtax outside the county shall remit monthly the proceeds of the surtax to the department to be deposited into an account in the Discretionary Sales Surtax Clearing Trust Fund which is separate from the county surtax collection accounts.

The department shall distribute funds in this account using a distribution factor determined for each county that levies a Page 29 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 a discretionary sales surtax, any marketplace provider located outside of this state which makes or facilitates a substantial number of remote sales, or any person located outside this state who is required to report remote sales, but who collects the surtax anddue multipliedto bysales of tangible personal property or services delivered to a county imposing a surtax outside the amountcounty shall remit monthly the proceeds of fundsthe insurtax to the department to be deposited into an account andin availablethe forDiscretionary distribution.Sales Surtax Clearing Trust Fund which is separate from the county surtax collection accounts.

The department shall distribute funds in this account using a distribution factor determined for each county that levies a surtax and multiplied by the amount of funds in the account and available for distribution.

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hb0015-01-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 15 2021 3.

Section 5.4.

Section 212.0596, Florida Statutes, is amended Pageto 30read: of 94 CODING:

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hb0015-02-c2 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/CS/HB 15 2021 to read:

(b)Page "Substantial27 number of remote60 sales"CODING: means any number of taxable remote sales in the previous calendar year in which the sum of the sales prices, as defined in s.

212.02(16), exceeded $100,000.

(2) Every person making a substantial number of remote sales is a dealer for purposes of this chapter.

(3) The department may establish by rule procedures for collecting the use tax from unregistered persons who but for their remote purchases would not be required to remit sales or use tax directly to the department.

The procedures may provide for waiver of registration, provisions for irregular remittance Page 31 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 (b) "Substantial number of tax,remote eliminationsales" means any number of taxable remote sales in the collectionprevious allowance,calendar andyear nonapplicationin which the sum of localthe optionsales surtaxes.prices, as defined in s.

(4)212.02(16), Aexceeded marketplace$100,000. provider that is a dealer under this chapter or a person who is required to collect and remit sales tax on remote sales is required to collect surtax when the taxable item of tangible personal property is delivered within a county imposing a surtax as provided in s.

(2) Every person making a substantial number of remote sales is a dealer for purposes of this chapter.

(3) The department may establish by rule procedures for collecting the use tax from unregistered persons who, but for their remote purchases, would not be required to remit sales or use tax directly to the department.

The procedures may provide for waiver of registration, provisions for irregular remittance of tax, elimination of the collection allowance, and nonapplication of local option surtaxes.

(4) A marketplace provider that makes or facilitates a substantial number of remote sales or a person who is required to report remote sales is required to collect surtax when the taxable item of tangible personal property is delivered within a county imposing a surtax as provided in s.

Section 6.5.

(b)Page "Marketplace28 provider" means a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property in a marketplace and who directly, or indirectly through agreements or arrangements with third parties, collects payment from the customer and transmits all or part of the60 paymentCODING: to the marketplace seller, regardless of whether the marketplace provider receives compensation or other consideration in exchange for its services.

1.

The term does not include a person who solely provides travel agency services.

As used in this subparagraph, the term Page 32 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 "travel(b) agency"Marketplace services"provider" means arranging,a booking,person orwho otherwisefacilitates facilitatinga retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property in a commission,marketplace fee,and who directly, or otherindirectly considerationthrough vacationagreements or travelarrangements packages,with rentalthird cars,parties, collects payment from the customer and transmits all or part of the payment to the marketplace seller, regardless of whether the marketplace provider receives compensation or other travelconsideration reservations;in exchange for its services.

1.

The term does not include a person who solely provides travel agency services.

As used in this subparagraph, the term "travel agency services" means arranging, booking, or otherwise facilitating for a commission, fee, or other consideration vacation or travel packages, rental cars, or other travel reservations;

a.Page 29 of 60 CODING:

Words stricken are deletions;

words underlined are additions.

hb0015-01-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 15 2021 a.

320.01(1), a bicycle, a scooter, or other similar meansmode of transportation;

"Delivery services" means the pickup and delivery by a delivery network courier of one or more local products from a Pagelocal 33merchant to a customer, which may include the selection, collection, and purchase of 94the CODING:local product in connection with the delivery.

Words stricken are deletions;

words underlined are additions.

hb0015-02-c2 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/CS/HB 15 2021 local merchant to a customer, which may include the selection, collection, and purchase of the local product in connection with the delivery.

"Local product" means any tangible personal property, including foodfood, but excluding freight, mail, or a package to which postage has been affixed.

The term does not include a payment processor business thatPage processes30 paymentof transactions60 fromCODING: various channels, such as charge cards, credit cards, or debit cards, and whose sole activity with respect to marketplace sales is to process payment transactions between two or more parties.

(c) "Marketplace seller" means a person who has an agreement with a marketplace provider that is a dealer under this chapter and who makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by the marketplace provider.

(2) A marketplace provider that has a physical presence in this state or who is making or facilitating through a Page 34 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 marketplacethat ais substantialappointed numberto ofhandle remotepayment salestransactions from various channels, such as definedcharge incards, s.credit cards, or debit cards, and whose sole activity with respect to marketplace sales is to handle payment transactions between two parties.

(c) "Marketplace seller" means a person who has an agreement with a marketplace provider and who makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by the marketplace provider.

(2) A marketplace provider who has a physical presence in this state or who makes or facilitates through a marketplace a substantial number of remote sales as defined in s.

(3) A marketplace provider that is a dealer under this chapter shall certify to its marketplace sellers that it will collect and remit the tax imposed under this chapter on taxable retail sales made through the marketplace.

(b)1.Page 31 of 60 CODING:

Words stricken are deletions;

words underlined are additions.

hb0015-01-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 15 2021 (b)1.

A marketplace seller whomaking isa notsubstantial describednumber underof subparagraphremote 1.sales as defined in s.

but who makes a substantial number of remote sales as defined in s.

For the purposepurposes of determining whether a marketplace seller made a Pagesubstantial 35number of 94remote CODING:sales, the marketplace seller shall consider only those sales made outside of a marketplace.

Words(5)(a) strickenA aremarketplace deletions;provider shall allow the department to examine and audit its books and records pursuant to s.

words underlined are additions.

hb0015-02-c2 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/CS/HB 15 2021 substantial number of remote sales, the marketplace seller shall consider only those sales made outside of a marketplace.

(5)(a) A marketplace provider that is a dealer under this chapter shall allow the department to examine and audit its books and records pursuant to s.

This paragraph does not provide relief to a marketplace seller who iswas under audit;

hashad been issued a bill, notice, or demand for payment;

or iswas under an administrative or judicial proceeding before July 1, 2021.

(b) The marketplace provider is relieved of liability for the tax on the retail sale and the marketplace seller or customer is liable for the tax imposed under this chapter if the marketplace provider demonstrates to the department's satisfaction that the marketplace provider made a reasonable effort to obtain accurate information related to the retail sales facilitated through the marketplace from the marketplace seller, but that the failure to collect and remit the correct amount of tax imposed under this chapter was due to the provision of incorrect or incomplete information to the Page 3632 of 9460 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 customer is liable for the tax imposed under this chapter if the marketplace provider demonstrates to the department's satisfaction that the marketplace provider made a reasonable effort to obtain accurate information related to the retail sales facilitated through the marketplace from the marketplace seller, but that the failure to collect and remit the correct amount of tax imposed under this chapter was due to the provision of incorrect or incomplete information to the marketplace provider by the marketplace seller.

(8) This section may not be construed to authorize the state to collect sales tax from both the marketplace provider andPage the33 marketplaceof seller60 onCODING: the same retail sale.

(9) Chapter 213 applies to the administration of this section to the extent that chapter does not conflict with this section.

Section 7.

Effective April 1, 2022, subsections (10) and (11) are added to section 212.05965, Florida Statutes, as created by this act, to read:

212.05965 Taxation of marketplace sales.— Page 37 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 (10)and Notwithstanding any other law, the marketplace providerseller ison alsothe responsiblesame forretail collectingsale. and remitting any prepaid wireless E911 fee under s.

(9) Chapter 213 applies to the administration of this section to the extent that chapter does not conflict with this section.

Section 6.

Effective April 1, 2022, subsections (10) and (11) are added to section 212.05965, Florida Statutes, as created by this act, to read:

212.05965 Taxation of marketplace sales.— (10) Notwithstanding any other law, a marketplace provider is also responsible for collecting and remitting any prepaid wireless E911 fee under s.

(11) NotwithstandingThe paragraph (4)(a), the marketplace provider and the marketplace seller may contractually agree to have the marketplace seller collect and remit all applicable taxes and fees if the marketplace seller:

(a) Has annual United States gross sales in the United States of more than $1 billion, including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor;

and (c) Notifies the department in a manner prescribed by the department that the marketplace seller will collect and remit allPage applicable34 taxesof and60 feesCODING: on its sales through the marketplace and is liable for failure to collect or remit applicable taxes and fees on its sales.

SectionWords 8.stricken are deletions;

words underlined are additions.

hb0015-01-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 15 2021 all applicable taxes and fees on its sales through the marketplace and is liable for failure to collect or remit applicable taxes and fees on its sales.

Section 7.

Page"dealer" 38defined; of 94 CODING:

Words stricken are deletions;

words underlined are additions.

hb0015-02-c2 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/CS/HB 15 2021 "dealer" defined;

or for storage to be used or consumed in this state, tangible personal property as defined herein, including a retailer who transacts a substantial number of remote sales or a marketplaceperson providerwho thatis has a physicalmarketplace presenceprovider inmaking this state or thatfacilitating makes or facilitates through its marketplace a substantial number of remote sales mail order sale.

Except as provided in subparagraph 2., it is not the intention of this chapter to levy a tax upon tangible personal property imported, produced, or manufactured in this state for export, provided that tangible personal property may not be considered as being imported, produced, or manufactured for export unless the importer, producer, or manufacturer deliversPage the35 sameof to60 aCODING: licensed exporter for exporting or to a common carrier for shipment outside the state or mails the same by United States mail to a destination outside the state;

or, in the case of aircraft being exported under their own power to a destination outside the continental limits of the United States, by submission to the department of a duly signed and validated Page 39 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 Uniteddelivers Statesthe customssame declaration,to showinga thelicensed departureexporter offor exporting or to a common carrier for shipment outside the aircraftstate fromor mails the continentalsame by United States;States mail to a destination outside the state;

or, in the case of aircraft being exported under their own power to a destination outside the continental limits of the United States, by submission to the department of a duly signed and validated United States customs declaration, showing the departure of the aircraft from the continental United States;

However, a Florida dealer will be relieved from the requirements of collecting taxes pursuant to this subparagraph if the Florida dealer obtains from the purchaser an affidavit setting forth the purchaser's name, address,Page state36 taxpayer identification number, and a statement that the purchaser is aware of his60 orCODING: her state's use tax laws, is a registered dealer in Florida or another state, or is purchasing the tangible personal property for resale or is otherwise not required to pay the tax on the transaction.

The department may, by rule, provide a form to be used for the Page 40 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 purposesaddress, setstate forthtaxpayer herein.identification number, and a statement that the purchaser is aware of his or her state's use tax laws, is a registered dealer in Florida or another state, or is purchasing the tangible personal property for resale or is otherwise not required to pay the tax on the transaction.

The department may, by rule, provide a form to be used for the purposes set forth herein.

(IV) Such state authorizes the department to audit dealers withinPage its37 jurisdiction who make remote mail order sales that are the subject of s.60 CODING:

212.0596, or makes arrangements deemed adequate by the department for auditing them with its own personnel.

(V) Such state agrees to provide to the department records obtained by it from retailers or dealers in such state showing Page 41 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 deliverywithin ofits tangiblejurisdiction personalwho propertymake intoremote thismail stateorder upon which no sales or use tax has been paid in a manner similar to that providedare inthe sub-subparagraphsubject g.of s.

212.0596, or makes arrangements deemed adequate by the department for auditing them with its own personnel.

(V) Such state agrees to provide to the department records obtained by it from retailers or dealers in such state showing delivery of tangible personal property into this state upon which no sales or use tax has been paid in a manner similar to that provided in sub-subparagraph g.

however, such payment shall in no event be made laterPage than38 30 days from the last day of the60 calendarCODING: quarter after the tax was collected.

Words stricken are deletions;

words underlined are additions.

hb0015-01-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 15 2021 later than 30 days from the last day of the calendar quarter after the tax was collected.

The department is authorized to perform such acts and to provide such cooperation to a cooperating state with Pagereference 42to ofthe 94tax CODING:levied by sub-subparagraph a.

Words stricken are deletions;

words underlined are additions.

hb0015-02-c2 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/CS/HB 15 2021 reference to the tax levied by sub-subparagraph a.

Section 9.8.

212.18 andPage the39 rulesof and60 regulationsCODING: adopted thereunder.

A dealer who makes a sale for resale that is not in strict compliance with s.

212.18 and the rules and regulations adopted thereunder is liable for and must pay the tax.

A dealer who makes a sale for resale shall document the exempt nature of the transaction, as established by rules adopted by the department, by retaining a Page 43 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 copyand of the purchaser'srules resaleand certificate.regulations adopted thereunder.

A dealer who makes a sale for resale that is not in strict compliance with s.

212.18 and the rules and regulations adopted thereunder is liable for and must pay the tax.

A dealer who makes a sale for resale shall document the exempt nature of the transaction, as established by rules adopted by the department, by retaining a copy of the purchaser's resale certificate.

A dealerPage may,40 throughof the60 informalCODING: protest provided for in s.

213.21 and the rules of the department, provide the department with evidence of the exempt status of a sale.

Consumer certificates of exemption executed by those exempt entities that were registered with the department at the time of sale, resale certificates provided by purchasers who were active dealers at Page 44 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 the time of sale, and verification by the department of a purchaser's active dealer statusmay, atthrough the timeinformal of sale in lieu of a resale certificate shall be accepted by the department when submitted during the protest period,provided butfor may not be accepted in anys. proceeding under chapter 120 or any circuit court action instituted under chapter 72.

Section213.21 10.and the rules of the department, provide the department with evidence of the exempt status of a sale.

Consumer certificates of exemption executed by those exempt entities that were registered with the department at the time of sale, resale certificates provided by purchasers who were active dealers at the time of sale, and verification by the department of a purchaser's active dealer status at the time of sale in lieu of a resale certificate shall be accepted by the department when submitted during the protest period, but may not be accepted in any proceeding under chapter 120 or any circuit court action instituted under chapter 72.

Section 9.

212.11 Tax returns and regulations.— (4) (f) A marketplace provider that ismakes or facilitates a dealersubstantial undernumber thisof chapterremote sales or a person who is required to collectreport and remit sales tax on remote sales shall file returns and pay taxes by electronic means under s.

Section 11.10.

SubsectionsParagraph (12)(a) and (13) of sectionsubsection 212.12,(1) Florida Statutes, are renumbered as subsections (11) and (12) respectively, and paragraph (a) of subsection (1),(5) paragraph (a) of subsectionsection (5),212.12, andFlorida subsectionsStatutes, (9), and (10), present subsection (11), and subsection (14) of that section, are amended to read:

powers of Department of Revenue in dealing with delinquents;Page 41 of 60 CODING:

rounding brackets applicable to taxable transactions;

records required.— (1)(a)1.

Notwithstanding any other law and for the purpose Page 45 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 ofdelinquents; compensating persons granting licenses for and the lessors of real and personal property taxed hereunder, for the purpose of compensating dealers in tangible personal property, for the purpose of compensating dealers providing communication services and taxable services, for the purpose of compensating owners of places where admissions are collected, and for the purpose of compensating remitters of any taxes or fees reported on the same documents utilized for the sales and use tax, as compensation for the keeping of prescribed records, filing timely tax returns, and the proper accounting and remitting of taxes by them, such seller, person, lessor, dealer, owner, and remitter (except dealers who make mail order sales) who files the return required pursuant to s.

brackets applicable to taxable transactions;

records required.— (1)(a)1.

Notwithstanding any other law and for the purpose of compensating persons granting licenses for and the lessors of real and personal property taxed hereunder, for the purpose of compensating dealers in tangible personal property, for the purpose of compensating dealers providing communication services and taxable services, for the purpose of compensating owners of places where admissions are collected, and for the purpose of compensating remitters of any taxes or fees reported on the same documents utilized for the sales and use tax, as compensation for the keeping of prescribed records, filing timely tax returns, and the proper accounting and remitting of taxes by them, such seller, person, lessor, dealer, owner, and remitter (except dealers who make mail order sales) who files the return required pursuant to s.

2.Page 42 of 60 CODING:

The executive director of the department is authorized to negotiate a collection allowance, pursuant to rules promulgated by the department, with a dealer who makes mail Page 46 of 94 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 order2. sales.

The executive director of the department is authorized to negotiate a collection allowance, pursuant to rules promulgated by the department, with a dealer who makes mail order sales.

(9)Section Taxes11. imposed by this chapter upon the privilege of the use, consumption, storage for consumption, or sale of tangible personal property, admissions, license fees, rentals, communication services, and upon the sale or use of services as herein taxed shall be collected upon the basis of an addition of the tax imposed by this chapter to the total price of such admissions, license fees, rentals, communication or other services, or sale price of such article or articles that are Page 47 of 94 CODING:

Paragraphs (c) through (f) of subsection (3) of section 212.18, Florida Statutes, are redesignated as paragraphs (d) through (g), respectively, present paragraph (f) of that subsection is amended, and a new paragraph (c) is added to that subsection, to read:

Page 43 of 60 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 purchased,212.18 sold,Administration orof leasedlaw; at any one time by or to a customer or buyer;

theregistration dealer, or person charged herein, is required to pay a privilege tax in the amount of thedealers; tax imposed by this chapter on the total of his or her gross sales of tangible personal property, admissions, license fees, and rentals, and communication services or to collect a tax upon the sale or use of services, and such person or dealer shall add the tax imposed by this chapter to the price, license fee, rental, or admissions, and communication or other services and collect the total sum from the purchaser, admittee, licensee, lessee, or consumer.

Therules.— department(3) shall(c) makeA availablemarketplace inprovider anthat electronicmakes format or otherwisefacilitates thea taxsubstantial amountsnumber andof theremote followingsales bracketsor applicablea person who is required to allreport transactionsremote taxablesales atmust file with the ratedepartment an application for a certificate of 6registration percent:electronically.

(a)(g)(f) OnAs singleused salesin this paragraph, the term "exhibitor" means a person who enters into an agreement authorizing the display of lesstangible thanpersonal 10property cents,or noservices taxat shalla beconvention added.or a trade show.

(b)The Onfollowing singleprovisions salesapply in amounts from 10 cents to 16the cents,registration bothof inclusive,exhibitors 1as centdealers shallunder bethis addedchapter: for taxes.

(c) On sales in amounts from 17 cents to 33 cents, both inclusive, 2 cents shall be added for taxes.

(d) On sales in amounts from 34 cents to 50 cents, both inclusive, 3 cents shall be added for taxes.

(e) On sales in amounts from 51 cents to 66 cents, both inclusive, 4 cents shall be added for taxes.

(f) On sales in amounts from 67 cents to 83 cents, both inclusive, 5 cents shall be added for taxes.

Page 48 of 94 CODING:

Words stricken are deletions;

words underlined are additions.

hb0015-02-c2 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/CS/HB 15 2021 (g) On sales in amounts from 84 cents to $1, both inclusive, 6 cents shall be added for taxes.

(h) On sales in amounts of more than $1, 6 percent shall be charged upon each dollar of price, plus the appropriate bracket charge upon any fractional part of a dollar.

(10)(a) A dealer must calculate the tax due on the privilege of the use, consumption, storage for consumption, or sale of tangible personal property, admissions, license fees, rentals, and upon the sale or use of services, based on a rounding algorithm that meets the following criteria:

TheAn computationexhibitor whose agreement prohibits the sale of tangible personal property or services subject to the tax mustimposed bein carriedthis chapter is not required to theregister thirdas decimala place.dealer.

TheAn taxexhibitor mustwhose beagreement roundedprovides tofor the wholesale centat usingwholesale aonly methodof thattangible roundspersonal upproperty or services subject to the nexttax centimposed wheneverby this chapter must obtain a resale certificate from the thirdpurchasing decimaldealer placebut is greaternot thanrequired four.to register as a dealer.

(b)3. A dealer may apply the rounding algorithm to the aggregate tax amount computed on all taxable items on an invoice or to the taxable amount on each individual item on the invoice In counties which have adopted a discretionary sales surtax at the rate of 1 percent, the department shall make available in an electronic format or otherwise the tax amounts and the following brackets applicable to all taxable transactions that would otherwise have been transactions taxable at the rate of 6 percent:

(a)An Onexhibitor singlewhose salesagreement authorizes the retail sale of lesstangible thanpersonal 10property cents,or noservices subject to the tax shallimposed beby Pagethis 49chapter ofmust 94register CODING:as a dealer and collect the tax on such sales.

4.

An exhibitor who makes a remote mail order sale Page 44 of 60 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 added.pursuant to s.

(b)212.0596 Onmust singleregister salesas ina amountsdealer. from 10 cents to 14 cents, both inclusive, 1 cent shall be added for taxes.

(c)A Onperson saleswho inconducts amountsa fromconvention 15or centsa totrade 28show cents,must bothmake inclusive,his 2or centsher shallexhibitor's beagreements addedavailable to the department for taxes.inspection and copying.

(d)Section On12. sales in amounts from 29 cents to 42 cents, both inclusive, 3 cents shall be added for taxes.

(e)Subsection On(5) salesof insection amounts213.27, fromFlorida 43Statutes, centsis amended to 57read: cents, both inclusive, 4 cents shall be added for taxes.

(f)213.27 OnContracts saleswith indebt amountscollection fromagencies 58and centscertain tovendors.— 71(5) cents,The bothdepartment inclusive,may, 5for centsthe shallpurpose beof addedascertaining forthe taxes.amount of or collecting any taxes due from a person making or facilitating remote sales under s.

(g)212.0596 Onor saless. in amounts from 72 cents to 85 cents, both inclusive, 6 cents shall be added for taxes.

(h)212.05965 Ondoing salesmail order business in amountsthis fromstate, 86contract centswith toany $1,auditing bothagency inclusive,doing 7business centswithin shallor bewithout addedthis state for taxes.the purpose of conducting an audit of such person mail order business;

(i)however, Onsuch salesaudit inagency amountsmay fromnot $1conduct upan to,audit andon including,behalf of the firstdepartment $5,000of any person domiciled in price,this 7state, percentperson shallregistered befor chargedsales uponand eachuse dollartax ofpurposes price,in plusthis thestate, appropriateor bracketcorporation chargefiling upona Florida corporate tax return, if any fractionalsuch partperson ofor acorporation dollar.objects to such audit in writing to the department and the auditing agency.

(j)The Ondepartment sales in amounts of more than $5,000 in price, 7 percent shall benotify added upon the firsttaxpayer $5,000by inmail price,at andleast 630 percentdays shallbefore be added upon each dollar of price in excess of the firstdepartment $5,000assigns in price, plus the bracketcollection charges upon any fractional part of asuch dollartaxes. as provided for in subsection (9).

(11)Section The13. department shall make available in an electronic Page 50 of 94 CODING:

For the purpose of incorporating the amendment made by this act to section 212.054, Florida Statutes, in Page 45 of 60 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 formatreferences orthereto, otherwiseparagraph the(c) taxof amountssubsection and(2), bracketsparagraph applicable(c) toof allsubsection taxable(3), transactionsparagraph that(c) occurof insubsection counties(8), thatand haveparagraph a(c) surtaxof atsubsection a(9) rateof othersection than212.055, 1Florida percentStatutes, whichare wouldreenacted otherwiseto haveread: been transactions taxable at the rate of 6 percent.

Likewise,212.055 theDiscretionary departmentsales shallsurtaxes; make available in an electronic format or otherwise the tax amounts and brackets applicable to transactions taxable at 4.35 percent pursuant to s.

212.05(1)(e)1.c.legislative intent;

orauthorization and use of proceeds.—It is the applicablelegislative taxintent ratethat pursuantany toauthorization s.for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy.

212.031(1)Each andenactment onshall transactionsspecify whichthe wouldtypes otherwiseof have been so taxable in counties whichauthorized haveto adoptedlevy; a discretionary sales surtax.

(14) If it is determined upon audit that a dealer has collected and remitted taxes by applying the applicable tax rate to each transaction as described in subsection (9) and rounding the tax due to the nearest whole cent rather than applying the appropriate bracket system provided by law or departmentrates rule,which themay dealer shall not be heldimposed; liable for additional tax, penalty, and interest resulting from such failure if:

(a) The dealer acted in a good faith belief that rounding to the nearestmaximum wholelength cent was the proper method of determiningtime the amountsurtax ofmay taxbe dueimposed, onif eachany; taxable transaction.

(b)the Theprocedure dealerwhich timelymust reportedbe andfollowed remittedto allsecure taxesvoter collectedapproval, onif eachrequired; taxable transaction.

(c) The dealer agrees in writing to future compliance with the lawspurpose andfor ruleswhich concerning brackets applicable to the Pageproceeds 51may ofbe 94expended; CODING:

and such other requirements as the Legislature may provide.

Taxable transactions and administrative procedures shall be as provided in s.

212.054.

(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— (c) Pursuant to s.

212.054(4), the proceeds of the surtax levied under this subsection shall be distributed to the county and the municipalities within such county in which the surtax was collected, according to:

1.

An interlocal agreement between the county governing authority and the governing bodies of the municipalities representing a majority of the county's municipal population, Page 46 of 60 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 dealer'swhich transactions.agreement may include a school district with the consent of the county governing authority and the governing bodies of the municipalities representing a majority of the county's municipal population;

Sectionor 12.2.

PresentIf paragraphsthere (c)is throughno (f)interlocal ofagreement, subsectionaccording (3) of section 212.18, Florida Statutes, are redesignated as paragraphs (d) through (g), respectively, a new paragraph (c) is added to thatthe subsection,formula andprovided presentin paragraphs. (f) of that subsection is amended, to read:

212.18218.62. Administration of law;

registrationAny change in the distribution formula must take effect on the first day of dealers;any month that begins at least 60 days after written notification of that change has been made to the department.

rules.— (3) (c)SMALL ACOUNTY marketplaceSURTAX.— provider(c) thatPursuant is a dealer under this chapter or a person who is required to collects. and remit sales tax on remote sales must file with the department an application for a certificate of registration electronically.

(g)(f)212.054(4), Asthe usedproceeds inof this paragraph, the termsurtax "exhibitor"levied meansunder athis personsubsection whoshall entersbe intodistributed anto agreement authorizing the displaycounty ofand tangiblethe personalmunicipalities propertywithin orthe servicescounty atin awhich conventionthe orsurtax awas tradecollected, show.according to:

The following provisions apply to the registration of exhibitors as dealers under this chapter:

An exhibitorinterlocal whose agreement prohibitsbetween the salecounty governing authority and the governing bodies of tangiblethe personalmunicipalities propertyrepresenting ora servicesmajority subjectof tothe county's municipal population, which agreement may include a school district with the taxconsent imposedof inthe thiscounty chaptergoverning isauthority notand requiredthe togoverning registerbodies asof the municipalities representing a dealer.majority of the county's municipal population;

or 2.

AnIf exhibitorthere whoseis agreementno providesinterlocal foragreement, theaccording sale at wholesale only of tangible personal property or services subject to the taxformula imposedprovided byin thiss. chapter must obtain a resale certificate from the purchasing dealer but is not required to Page 52 of 94 CODING:

218.62.

Page 47 of 60 CODING:

hb0015-02-c2hb0015-01-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/CS/HBCS/HB 15 2021 registerAny aschange ain dealer.the distribution formula shall take effect on the first day of any month that begins at least 60 days after written notification of that change has been made to the department.

(8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.— (c) Pursuant to s.

212.054(4), the proceeds of the discretionary sales surtax collected under this subsection, less an administrative fee that may be retained by the Department of Revenue, shall be distributed by the department to the county.

The county shall distribute the proceeds it receives from the department to each local government entity providing emergency fire rescue services in the county.

The surtax proceeds, less an administrative fee not to exceed 2 percent of the surtax collected, shall be distributed by the county based on each entity's average annual expenditures for fire control and emergency fire rescue services in the 5 fiscal years preceding the fiscal year in which the surtax takes effect in proportion to the average annual total of the expenditures for such entities in the 5 fiscal years preceding the fiscal year in which the surtax takes effect.

The county shall revise the distribution proportions to reflect a change in the service area of an entity receiving a distribution of the surtax proceeds.

If an entity declines its share of surtax revenue, such revenue shall be redistributed proportionally to the entities that are Page 48 of 60 CODING:

Words stricken are deletions;

words underlined are additions.

hb0015-01-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 15 2021 participating in the sharing of such revenue based on each participating entity's average annual expenditures for fire control and emergency fire rescue services in the preceding 5 fiscal years in proportion to the average annual total of the expenditures for the participating entities in the preceding 5 fiscal years.

(9) PENSION LIABILITY SURTAX.— (c) Pursuant to s.

212.054(4), the proceeds of the surtax collected under this subsection, less an administrative fee that may be retained by the department, shall be distributed by the department to the local government.

Section 14.

This act first applies to remote sales made or facilitated on or after July 1, 2021, by a person who made or facilitated a substantial number of remote sales in calendar year 2020.

A marketplace seller shall consider only those sales made outside of a marketplace to determine whether it made a substantial number of remote sales in calendar year 2020.

Section 15.

(1) A person subject to the requirements of this act to collect and remit the tax under chapter 212, Florida Statutes, on remote sales is relieved of liability for tax, penalty, and interest due on remote sales that occurred before the effective date of this act, provided that the person registers with the department before October 1, 2021.

This subsection is also intended to provide relief to a marketplace seller for remote sales made before the effective date of this Page 49 of 60 CODING:

Words stricken are deletions;

words underlined are additions.

hb0015-01-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 15 2021 act which were facilitated by a marketplace provider.

For a marketplace provider with a physical presence in this state, this subsection is intended to provide relief only for sales facilitated by the marketplace provider on behalf of a marketplace seller.

This subsection does not apply to a person who was under audit;

had been issued a bill, notice, or demand for payment;

or was under an administrative or judicial proceeding before July 1, 2021.

(2) The department may not use data received from registered marketplace providers or persons making or facilitating remote sales for the purposes of identifying use tax liabilities occurring before July 1, 2021, from unregistered persons who, but for their purchases from the registered taxpayer, would not be required to remit sales or use tax directly to the department.

This subsection does not apply to a person who was under audit;

had been issued a bill, notice, or demand for payment;