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Bill > S0050

FL S0050

Taxation

summary

Introduced
12/18/2020
In Committee
04/01/2021
Crossed Over
03/25/2021
Passed
04/08/2021
Dead
Signed/Enacted/Adopted
04/20/2021

Introduced Session

2021 Regular Session

Bill Summary

Citing this act as the "Park Randall 'Randy' Miller Act"; revising the definition of the term "retail sale" to include sales facilitated through a marketplace; 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; providing that a marketplace seller, rather than the marketplace provider, is liable for sales tax collection and remittance under certain circumstances; requiring certain amounts to be deposited into the Unemployment Compensation Trust Fund during specified periods, etc.

AI Summary

This bill, cited as the "Park Randall 'Randy' Miller Act," revises the definition of "retail sale" to include remote and marketplace sales, requires marketplace providers and out-of-state persons to remit discretionary sales surtax when delivering to a county imposing a surtax, and establishes that marketplace sellers, not providers, are liable for sales tax collection and remittance in certain circumstances. The bill also requires certain amounts to be deposited into the Unemployment Compensation Trust Fund during specified periods.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (10)

Other Sponsors (2)

Appropriations (S), Finance and Tax (S)

Last Action

Chapter No. 2021-2 (on 04/20/2021)
(1 Companion Bills)

bill text

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bill summary

Document Type Source Location
State Bill Page https://www.flsenate.gov/Session/Bill/2021/50
BillText https://www.flsenate.gov/Session/Bill/2021/50/BillText/e2/HTML
BillText https://www.flsenate.gov/Session/Bill/2021/50/BillText/er/HTML
Bill https://www.flsenate.gov/Session/Bill/2021/50/BillText/e2/PDF
Bill https://www.flsenate.gov/Session/Bill/2021/50/BillText/er/PDF
Analysis - https://www.flsenate.gov/Session/Bill/2021/50/Analyses/2021s00050.hms.PDF
BillText https://www.flsenate.gov/Session/Bill/2021/50/BillText/e1/HTML
Bill https://www.flsenate.gov/Session/Bill/2021/50/BillText/e1/PDF
Senate Floor Amendment #108274 to Amendment (913612) https://www.flsenate.gov/Session/Bill/2021/50/Amendment/108274/HTML
Senate Floor Amendment #130190 to Amendment (913612) https://www.flsenate.gov/Session/Bill/2021/50/Amendment/130190/HTML
Senate Floor Amendment #279984 to Amendment (913612) https://www.flsenate.gov/Session/Bill/2021/50/Amendment/279984/HTML
Senate Floor Amendment #790738 to Amendment (913612) https://www.flsenate.gov/Session/Bill/2021/50/Amendment/790738/HTML
Senate Floor Amendment (Delete All) #913612 https://www.flsenate.gov/Session/Bill/2021/50/Amendment/913612/HTML
BillText https://www.flsenate.gov/Session/Bill/2021/50/BillText/c2/HTML
Bill https://www.flsenate.gov/Session/Bill/2021/50/BillText/c2/PDF
Analysis - Appropriations (Post-Meeting) https://www.flsenate.gov/Session/Bill/2021/50/Analyses/2021s00050.ap.PDF
Analysis - Appropriations (Pre-Meeting) https://www.flsenate.gov/Session/Bill/2021/50/Analyses/2021s00050.pre.ap.PDF
BillText https://www.flsenate.gov/Session/Bill/2021/50/BillText/c1/HTML
Bill https://www.flsenate.gov/Session/Bill/2021/50/BillText/c1/PDF
Analysis - Finance and Tax (Post-Meeting) https://www.flsenate.gov/Session/Bill/2021/50/Analyses/2021s00050.ft.PDF
Senate Committee Amendment #418406 https://www.flsenate.gov/Session/Bill/2021/50/Amendment/418406/HTML
Analysis - Finance and Tax (Pre-Meeting) https://www.flsenate.gov/Session/Bill/2021/50/Analyses/2021s00050.pre.ft.PDF
Analysis - Commerce and Tourism (Post-Meeting) https://www.flsenate.gov/Session/Bill/2021/50/Analyses/2021s00050.cm.PDF
Analysis - Commerce and Tourism (Pre-Meeting) https://www.flsenate.gov/Session/Bill/2021/50/Analyses/2021s00050.pre.cm.PDF
BillText https://www.flsenate.gov/Session/Bill/2021/50/BillText/Filed/HTML
Bill https://www.flsenate.gov/Session/Bill/2021/50/BillText/Filed/PDF
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