Bill > S0508

This bill authorizes dealers to advertise or hold out to the public that they will pay the sales tax on behalf of the purchaser, subject to certain conditions. Specifically, the dealer must expressly state on any sales documentation that they will pay the tax, and the sales price and tax amount must be separately stated. The bill also clarifies that a person who has purchased taxable items and cannot prove the tax was paid to the vendor or on their behalf by the dealer is still liable for the unpaid tax. Additionally, the bill updates the penalties for failing to remit collected sales taxes, including making it a criminal offense if the unpaid taxes exceed certain thresholds.

Budget and Finance, Business and Industry

Finance and Tax (Senate)

https://www.flsenate.gov/Session/Bill/2020/508