summary
Introduced
In Committee
Crossed Over
Passed
Dead
Introduced Session
2013 Regular Session
Bill Summary
Revises definitions; specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; deletes application of brackets for calculation of sales & use taxes; limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes; provides criteria to determine situs of certain sales; deletes provisions relating to mail-order sales; requires purchasers of direct mail to use direct-mail forms; provides criteria for determining location of transactions; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.
AI Summary
This bill, titled the Streamlined Sales and Use Tax Agreement, revises various definitions and provisions related to Florida's sales and use tax. Key changes include exempting certain facilities from transient rentals tax, removing tax calculation brackets in favor of rounding, and clarifying the taxability of prepaid calling arrangements. It also limits the $5,000 cap on discretionary sales surtaxes to specific items like motor vehicles, aircraft, boats, and manufactured homes, and establishes criteria for determining the location (situs) of certain sales to ensure taxes are collected in the correct jurisdiction. The bill repeals provisions related to mail-order sales, requires purchasers of direct mail to use specific forms, and provides amnesty for sellers who register under the Streamlined Sales and Use Tax Agreement for previously uncollected or unpaid taxes. Additionally, it revises exemptions for food and medical products and allows for the adoption of emergency rules to implement these changes.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Died in Finance and Tax Subcommittee (on 05/03/2013)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| Bill | http://www.flsenate.gov/Session/Bill/2013/505 |
| Bill | http://www.flsenate.gov/Session/Bill/2013/0505/BillText/Filed/PDF |
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