Bill > H0015

Introduced Session

An act relating to taxation; providing a short title; amending s. 212.02, F.S.; revising the definition of the term "retail sale" to include sales facilitated through a marketplace; conforming a provision to changes made by the act; amending s. 212.05, F.S.; conforming provisions to changes made by the act; amending s. 212.054, F.S.; requiring marketplace providers and persons located outside of this state to remit discretionary sales surtax when delivering tangible personal property to a county imposing a surtax; amending s. 212.0596, F.S.; replacing provisions relating to the taxation of mail order sales with provisions relating to the taxation of remote sales; defining the terms "remote sale" and "substantial number of remote sales"; providing that every person making a substantial number of remote sales is a dealer for purposes of the sales and use tax; authorizing the Department of Revenue to adopt rules for collecting use taxes from unregistered persons; requiring marketplace providers and persons required to report remote sales to remit discretionary sales surtax when delivering tangible personal property to a county imposing a surtax; creating s. 212.05965, F.S.; defining terms; providing that certain marketplace providers are dealers for purposes of the sales and use tax; requiring certain marketplace providers to provide a certain certification to their marketplace sellers; specifying requirements for marketplace sellers; requiring certain marketplace providers to allow the Department of Revenue to examine and audit their books and records; specifying the examination and audit authority of the Department of Revenue; providing that a marketplace seller, rather than the marketplace provider, is liable for sales tax collection and remittance under certain circumstances; authorizing marketplace providers and marketplace sellers to enter into agreements for the recovery of certain taxes, interest, and penalties; providing construction and applicability; amending s. 212.05965, F.S.; requiring marketplace providers to collect and remit certain additional fees at the time of sale; authorizing marketplace providers and marketplace sellers to contractually agree for marketplace sellers to collect applicable taxes and fees; specifying requirements for marketplace sellers who collect such taxes and fees; providing for liability of sellers who fail to collect or remit such taxes and fees; amending s. 212.06, F.S.; revising the definition of the term "dealer"; conforming provisions to changes made by the act; amending 212.07, F.S.; conforming a cross-reference; amending 212.11, F.S.; requiring certain marketplace providers or persons required to report remote sales to file returns and pay taxes electronically; amending s. 212.12, F.S.; deleting the authority of the Department of Revenue's executive director to negotiate a collection allowance with certain dealers; deleting the requirement that certain sales and use taxes on communications services be collected on the basis of a certain addition; requiring that certain sales and use taxes be calculated based on a specified rounding algorithm, rather than specified brackets; conforming provisions to changes made by the act; amending s. 212.18, F.S.; requiring certain marketplace providers or persons required to report remote sales to file a registration application electronically; conforming a provision to changes made by the act; 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; requiring certain amounts to be deposited into the Unemployment Compensation Trust Fund during specified periods; specifying requirements for the Department of Revenue in reducing distributions by certain refund amounts paid out of the General Revenue Fund; requiring the Office of Economic and Demographic Research to certify to the Department of Revenue whether the trust fund balance exceeds a certain amount; providing for contingent future repeal; amending s. 212.031, F.S.; reducing the tax rate on the rental or license fee for use of real property effective upon the cessation of distributions to a specified trust fund; amending s. 443.1216, F.S.; conforming a cross-reference; amending s. 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 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. 213.27, F.S.; conforming provisions to changes made by the act; reenacting s. 212.055(2)(c), (3)(c), (8)(c), and (9)(c), F.S., relating to discretionary sales surtaxes, to incorporate the amendment made to s. 212.054, F.S., in references thereto; providing 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; providing applicability; prohibiting the department from using data received from marketplace providers or persons making remote sales for certain purposes; providing applicability; providing construction; authorizing the department to adopt emergency rules; providing for expiration of that authority; authorizing the department to contract with a qualified vendor for certain purposes without using a competitive solicitation process; providing an appropriation; providing for severability; providing effective dates. WHEREAS, during the 2020 calendar year, the United States economy was significantly strained by the COVID-19 pandemic, and such economic stress is continuing in the 2021 calendar year and may have impacts in later years, and WHEREAS, the State of Florida 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, 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, NOW, THEREFORE,

Committee Categories

Chuck Clemons (R)*,  Chip LaMarca (R)*,  Kristen Arrington (D),  Robin Bartleman (D),  Melony Bell (R),  Christopher Benjamin (D),  Mike Caruso (R),  Juan Fernandez-Barquin (R),  Elizabeth Fetterhoff (R),  Michael Grieco (D),  Yvonne Hinson (D),  Thomas Leek (R),  Ralph Massullo (R),  Daisy Morales (D),  Toby Overdorf (R),  Will Robinson (R),  Rick Roth (R),  Kelly Skidmore (D),  David Smith (R),  Allison Tant (D),  Dana Trabulsy (R), 

Other Sponsors (2)

Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) (on 04/07/2021)

Official Document