summary
Introduced
In Committee
Crossed Over
Passed
Dead
Introduced Session
2013 Regular Session
Bill Summary
Revises term "mail order sale" to specifically include sales of tangible personal property ordered through Internet or from dealer in foreign country; provides that certain persons who make mail order sales & who have nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in certain enumerated activities; specifies that certain dealers are not required to collect & remit sales & use tax unless certain circumstances exist; creates rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax; specifies evidentiary proof that may be submitted to rebut presumption; revises definition of term "dealer"; creates annual sales tax holiday; provides for determining length of such sales tax holiday; provides for permanent reductions in state tax rates imposed on sales, use, & other transactions under specified circumstances; requires that DOR develop tracking system, in consultation with Revenue Estimating Conference, to determine amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect & remit sales taxes but for amendments made by act; requires DOR to submit annual report to Governor & Legislature.
AI Summary
This bill expands the definition of a "mail order sale" to include purchases made online or from foreign countries, and establishes that out-of-state sellers who have a significant connection, or "nexus," with the state and engage in certain activities are subject to the state's sales and use tax collection requirements. It creates a rebuttable presumption that a dealer has nexus if they have an agreement with individuals in the state who refer customers and generate over $10,000 in sales, with specific evidence required to disprove this presumption. The bill also introduces an annual sales tax holiday for certain clothing and school supplies, and provides for permanent reductions in state sales tax rates if the revenue generated by out-of-state sellers meeting certain criteria exceeds a specified threshold, requiring the Department of Revenue (DOR) to develop a tracking system and report annually on these collections.
Committee Categories
Budget and Finance
Sponsors (1)
Other Sponsors (1)
Finance and Tax Subcommittee (House)
Last Action
Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42) (on 05/03/2013)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.flsenate.gov/Session/Bill/2013/7097 |
| Bill | http://www.flsenate.gov/Session/Bill/2013/7097/BillText/Filed/PDF |
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