Bill > S0316

This bill, effective July 1, 2013, with some provisions taking effect January 1, 2014, reduces the state sales tax rate on communications services from 6.65% to 5.65% and on direct-to-home satellite services from 10.8% to 9.8%. It also expands the definition of a "mail order sale" to explicitly include purchases made over the Internet, and clarifies that out-of-state businesses with a significant connection or "nexus" to the state, such as those with agents soliciting business or exploiting the state's market, are subject to Florida's sales and use tax collection requirements, even if they don't have a physical presence. Additionally, the bill modifies exemptions for industrial machinery and equipment used in manufacturing and spaceport activities, and for business property located in enterprise zones, by clarifying eligibility criteria and refund procedures. Finally, it mandates the Department of Revenue to track sales taxes collected from out-of-state dealers who would not otherwise be required to collect them, and requires the Legislature to use this information to provide tax reductions to taxpayers, aiming to return at least the amount collected from these dealers.