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Bill > S0624


FL S0624

FL S0624
Forwarding Agents


summary

Introduced
02/11/2025
In Committee
02/20/2025
Crossed Over
Passed
Dead
06/16/2025

Introduced Session

2025 Regular Session

Bill Summary

An act relating to forwarding agents; amending s. 212.06, F.S.; defining the term “electronic database”; providing that an applicant may not be required to submit an application to register as a dealer under certain circumstances; requiring the forwarding agent to surrender its certificate to the Department of Revenue under certain circumstances; requiring the department to report the state sales tax rate and discretionary sales surtax rate in a specified system as zero under certain circumstances; providing applicability; prohibiting certain dealers from collecting certain taxes under certain circumstances; revising the liability of a dealer under certain circumstances; providing an effective date.

AI Summary

This bill modifies Florida's laws regarding forwarding agents, which are businesses that help export property owned by others. The bill defines a new term "electronic database" and updates various requirements for forwarding agents obtaining and maintaining a Florida Certificate of Forwarding Agent Address. Key changes include: requiring forwarding agents to surrender their certificate under specific circumstances like ceasing business or changing addresses, mandating detailed record-keeping, and establishing that applicants don't need to re-register as a dealer if they're already registered. The bill also requires the Department of Revenue to maintain a public list of certified forwarding agents and to report tax rates as zero for certain special zip code addresses used for export. Additionally, the bill adjusts dealer liability rules, preventing dealers from collecting taxes on tangible personal property shipped to certified export addresses under certain conditions. The changes aim to streamline the process for international export businesses while maintaining tax compliance and preventing potential tax evasion. The bill will take effect immediately upon becoming law.

Sponsors (1)

Last Action

Died in Community Affairs (on 06/16/2025)

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