summary
Introduced
12/21/2023
12/21/2023
In Committee
02/28/2024
02/28/2024
Crossed Over
02/28/2024
02/28/2024
Passed
Dead
03/08/2024
03/08/2024
Introduced Session
2024 Regular Session
Bill Summary
An act relating to taxation; amending s. 206.9931, F.S.; removing a registration fee for certain parties; amending s. 212.05 F.S.; specifying the application of an exemption for sales taxes for certain purchasers of boats and aircrafts; amending s. 212.054, F.S.; specifying that certain purchases are considered a single item; specifying how to determine what county certain sales occurred within; amending s. 212.06, F.S.; defining the term "electronic database"; revising application requirements for forwarding agents when applying to the Department of Revenue for a certain certificate; providing that an applicant may not be required to submit an application to register as a dealer under certain circumstances; requiring a forwarding agent to surrender its certificate to the department under specified circumstances; providing that certain addresses have specified reported tax rates; providing an exception; providing applicability; prohibiting certain dealers from collecting certain taxes under certain circumstances; revising the liability of a dealer under certain circumstances; amending s. 213.21 F.S.; authorizing the Department of Revenue to consider specified requests under certain circumstances; providing alimitation; providing applicability; amending s. 213.67 F.S.; authorizing certain parties to include additional specified amounts in a garnishment levy notice; revising methods for delivery of levy notices; amending s. 220.222, F.S.; revising the amount of tax that must be paid to be considered compliant with a specified statute; providing applicability; authorizing the department to adopt emergency rules; providing for future expiration of such authorization; providing effective dates.
AI Summary
This bill makes several changes to Florida's tax laws:
It removes a $30 registration fee for parties producing or importing taxable pollutants. It specifies the application of a sales tax exemption for purchases of boats and aircraft by nonresidents who remove the items from the state within a certain time period. It clarifies how to determine the county where certain sales are deemed to have occurred for the purposes of discretionary sales surtax.
The bill also revises requirements and procedures for forwarding agents to obtain a certificate from the Department of Revenue that allows them to facilitate the export of tangible personal property without charging sales tax. It authorizes the Department of Revenue to consider requests to settle or compromise tax liabilities after the deadline to challenge an assessment has expired, under certain limited circumstances. Additionally, it increases the threshold for when a taxpayer is considered noncompliant with estimated tax payment requirements. The bill provides the Department of Revenue emergency rulemaking authority to implement these changes.
Committee Categories
Budget and Finance
Sponsors (2)
Other Sponsors (2)
Appropriations Committee (House), Ways & Means Committee (House)
Last Action
Died in Appropriations (on 03/08/2024)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2024/1001 |
| BillText | https://www.flsenate.gov/Session/Bill/2024/1001/BillText/e1/PDF |
| https://www.flsenate.gov/Session/Bill/2024/1001/Amendment/619109/PDF | |
| BillText | https://www.flsenate.gov/Session/Bill/2024/1001/BillText/c2/PDF |
| Analysis - Appropriations Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2024/1001/Analyses/h1001b.APC.PDF |
| https://www.flsenate.gov/Session/Bill/2024/1001/Amendment/247731/PDF | |
| Analysis - Appropriations Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2024/1001/Analyses/h1001a.APC.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2024/1001/BillText/c1/PDF |
| Analysis - Ways & Means Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2024/1001/Analyses/h1001.WMC.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2024/1001/BillText/Filed/PDF |
Loading...