CS/CS/HB 763 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to tax exemption for charges for 2
private investigations; amending s. 212.08, F.S.; 3
defining the term "small private investigative 4
agency"; providing an exemption from the state tax on 5
sales, use, and other transactions for investigative 6
services provided by a small private investigative 7
agency; authorizing the Department of Revenue to adopt 8
emergency rules to implement the act; providing 9
effective dates. 10
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Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Paragraph (ppp) is added to subsection (7) of 14
section 212.08, Florida Statutes, to read: 15
212.08 Sales, rental, use, consumption, distribution, and 16
storage tax; specified exemptions.—The sale at retail, the 17
rental, the use, the consumption, the distribution, and the 18
storage to be used or consumed in this state of the following 19
are hereby specifically exempt from the tax imposed by this 20
chapter. 21
(7) MISCELLANEOUS E XEMPTIONS.—Exemptions provided to any 22
entity by this chapter do not inure to any transaction that is 23
otherwise taxable under this chapter when payment is made by a 24
representative or employee of the entity by any means, 25
CS/CS/HB 763 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
including, but not limited to, cash, check, or credit card, even 26
when that representative or employee is subsequently reimbursed 27
by the entity. In addition, exemptions provided to any entity by 28
this subsection do not inure to any transaction that is 29
otherwise taxable under this chapter unless the entity has 30
obtained a sales tax exemption certificate from the department 31
or the entity obtains or provides other documentation as 32
required by the department. Eligible purchases or leases made 33
with such a certificate must be in strict compliance with this 34
subsection and departmental rules, and any person who makes an 35
exempt purchase with a certificate that is not in strict 36
compliance with this subsection and the rules is liable for and 37
shall pay the tax. The department may adopt rules to administer 38
this subsection. 39
(ppp) Small private investigative agencies. — 40
1. As used in this paragraph, the term "small private 41
investigative agency" means a private investigator licensed 42
under s. 493.6201 which: 43
a. Employs three or fewer full -time or part-time 44
employees, including those performing services pursuant to an 45
employee leasing arrangement as defined in s. 468.520(4), in 46
total; and 47
b. Reported less than $150,000 in taxable sales during the 48
previous calendar year for providing private investigative 49
services as defined in s. 493.6101(17) for all its businesses 50
CS/CS/HB 763 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
related through common ownership. 51
2. The sale of investigative services by a small private 52
investigative agency to a client is exempt from the tax imposed 53
by this chapter. 54
Section 2. (1) The Department of Revenue may, and all 55
conditions are deemed met to, adopt emergency rules pursuant to 56
s. 120.54(4), Florida Statutes, for the purpose of implementing 57
the amendment made by this act to s. 212.08, Florida Statutes. 58
(2) Notwithstanding any other law, emergency rules adopted 59
pursuant to this subsection are effective for 6 months after 60
adoption and may be renewed during the pendency of procedures to 61
adopt permanent rules addressing the subject of the emergency 62
rules. 63
(3) This section shall take e ffect upon this act becoming 64
a law and expires January 1, 2026. 65
Section 3. Except as otherwise expressly provided in this 66
act and except for this section, which shall take effect upon 67
this act becoming a law, this act shall take effect July 1, 68
2022. 69