summary
Introduced
03/05/2019
03/05/2019
In Committee
03/08/2019
03/08/2019
Crossed Over
Passed
Dead
05/03/2019
05/03/2019
Introduced Session
2019 Regular Session
Bill Summary
Imposes sales tax on specified services; specifies that only services performed in state are taxable; specifies calculation of tax on services not performed in state; requires dealer to collect tax; specifies transaction to which tax does not apply; creates Joint Legislative Sales & Use Tax Review Committee; provides duties of committee; exempts certain products from sales & use tax; provides for review & repeal of specified tax exemptions, tax exclusions, tax credits, & tax reductions; requires OLS to certify upcoming exemptions, exclusions, tax credits, & tax reductions; requires Legislature to consider specified items during its review; removes teacher certification examination fees; creates an anti-terrorism and vacant property tax; provides amount, methods of collection; penalties & uses of money.
AI Summary
This bill:
Imposes a 6% sales tax on the sale of services in Florida, with some exemptions for certain services like healthcare, education, and media. It creates a Joint Legislative Sales and Use Tax Review Committee to evaluate current and future sales tax exemptions and exclusions. The bill also requires combined reporting for corporate income tax purposes under a "water's edge" approach, where the income and factors of a unitary business group are combined for state tax purposes. Additionally, the bill provides some new sales tax exemptions, such as for diapers, baby wipes, and college textbooks, and establishes a sales tax holiday for certain back-to-school items and disaster preparedness supplies. Finally, the bill imposes a new "anti-terrorism and vacant property tax" on certain non-homesteaded residential properties that remain vacant for more than 9 months in a year.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) (on 05/03/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2019/1377 |
| Bill | https://www.flsenate.gov/Session/Bill/2019/1377/BillText/Filed/PDF |
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