| 17 | | - | providing definitions; providing an exemption from the 4 |
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| 18 | | - | state tax on sales, use, and other transactions for 5 |
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| 19 | | - | investigation services provided by a small private 6 |
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| 20 | | - | investigative agency; providing an exception; 7 |
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| 21 | | - | authorizing the Department of Revenue to adopt 8 |
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| 17 | + | defining the term "small private investigative 4 |
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| 18 | + | agency"; providing an exemption from the state tax on 5 |
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| 19 | + | sales, use, and other transactions for investigative 6 |
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| 20 | + | services provided by a small private investigative 7 |
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| 21 | + | agency; authorizing the Department of Revenue to adopt 8 |
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| 22 | 22 | | emergency rules to implement the act; provi ding 9 |
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| 23 | 23 | | effective dates. 10 |
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| 24 | 24 | | 11 |
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| 25 | 25 | | Be It Enacted by the Legislature of the State of Florida: 12 |
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| 26 | 26 | | 13 |
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| 27 | 27 | | Section 1. Paragraph (qqq) is added to subsection (7) of 14 |
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| 28 | 28 | | section 212.08, Florida Statutes, to read: 15 |
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| 29 | 29 | | 212.08 Sales, rental, use, consumption, distribution, and 16 |
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| 30 | 30 | | storage tax; specified exemptions. —The sale at retail, the 17 |
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| 31 | 31 | | rental, the use, the consumption, the distribution, and the 18 |
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| 32 | 32 | | storage to be used or consumed in this state of the following 19 |
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| 33 | 33 | | are hereby specifically exempt from the tax imposed by this 20 |
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| 34 | 34 | | chapter. 21 |
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| 35 | 35 | | (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 22 |
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| 36 | 36 | | entity by this chapter do not inure to any transaction that is 23 |
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| 37 | 37 | | otherwise taxable under this chapter when payment is made by a 24 |
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| 38 | 38 | | representative or employee of the entity by any means, 25 |
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| 39 | 39 | | |
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| 47 | 47 | | 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 |
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| 48 | 48 | | |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | including, but not limited t o, cash, check, or credit card, even 26 |
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| 52 | 52 | | when that representative or employee is subsequently reimbursed 27 |
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| 53 | 53 | | by the entity. In addition, exemptions provided to any entity by 28 |
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| 54 | 54 | | this subsection do not inure to any transaction that is 29 |
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| 55 | 55 | | otherwise taxable under this chapt er unless the entity has 30 |
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| 56 | 56 | | obtained a sales tax exemption certificate from the department 31 |
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| 57 | 57 | | or the entity obtains or provides other documentation as 32 |
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| 58 | 58 | | required by the department. Eligible purchases or leases made 33 |
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| 59 | 59 | | with such a certificate must be in strict complia nce with this 34 |
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| 60 | 60 | | subsection and departmental rules, and any person who makes an 35 |
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| 61 | 61 | | exempt purchase with a certificate that is not in strict 36 |
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| 62 | 62 | | compliance with this subsection and the rules is liable for and 37 |
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| 63 | 63 | | shall pay the tax. The department may adopt rules to admin ister 38 |
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| 64 | 64 | | this subsection. 39 |
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| 65 | 65 | | (qqq) Small private investigative agencies. — 40 |
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| 66 | | - | 1. As used in this paragraph, the term: 41 |
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| 67 | | - | a. "Private investigation services" has the same meaning 42 |
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| 68 | | - | as the term "private investigation" as defined in s. 43 |
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| 69 | | - | 493.6101(17). 44 |
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| 70 | | - | b. "Small private investigative agency" means a private 45 |
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| 71 | | - | investigator licensed under s. 493.6201 which: 46 |
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| 72 | | - | (I) Employs three or fewer full -time or part-time 47 |
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| 73 | | - | employees, including those performing services pursuant to an 48 |
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| 74 | | - | employee leasing arrangement as defined in s. 468.520(4), in 49 |
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| 75 | | - | total; and 50 |
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| 66 | + | 1. As used in this paragraph, the term "small private 41 |
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| 67 | + | investigative agency" means a private investigator licensed 42 |
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| 68 | + | under s. 493.6201 which: 43 |
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| 69 | + | a. Employs three or fewer full -time or part-time 44 |
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| 70 | + | employees, including those performing services pursuant to an 45 |
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| 71 | + | employee leasing arrangement as defined in s. 468.520(4), in 46 |
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| 72 | + | total; and 47 |
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| 73 | + | b. Reported less than $150,000 in taxable sales during the 48 |
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| 74 | + | previous calendar year for providing private investigat ive 49 |
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| 75 | + | services as defined in s. 493.6101(17) for all its businesses 50 |
|---|
| 88 | | - | (II) During the previous calendar year, performed private 51 |
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| 89 | | - | investigation services otherwise taxable under this chapter in 52 |
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| 90 | | - | which the charges for the services performed were less than 53 |
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| 91 | | - | $150,000 for all its businesses related through common 54 |
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| 92 | | - | ownership. 55 |
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| 93 | | - | 2. The sale of private investigation services by a small 56 |
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| 94 | | - | private investigative agency to a client is exempt from the tax 57 |
|---|
| 95 | | - | imposed by this chapter. 58 |
|---|
| 96 | | - | 3. The exemption provided by this paragraph may not apply 59 |
|---|
| 97 | | - | in the first calendar year a small private investigative agen cy 60 |
|---|
| 98 | | - | conducts sales of private investigation services taxable under 61 |
|---|
| 99 | | - | this chapter. 62 |
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| 100 | | - | Section 2. (1) The Department of Revenue may, and all 63 |
|---|
| 101 | | - | conditions are deemed met to, adopt emergency rules pursuant to 64 |
|---|
| 102 | | - | s. 120.54(4), Florida Statutes, for the purpose of im plementing 65 |
|---|
| 103 | | - | the amendment made by this act to s. 212.08, Florida Statutes. 66 |
|---|
| 104 | | - | (2) Notwithstanding any other law, emergency rules adopted 67 |
|---|
| 105 | | - | pursuant to this section are effective for 6 months after 68 |
|---|
| 106 | | - | adoption and may be renewed during the pendency of procedures to 69 |
|---|
| 107 | | - | adopt permanent rules addressing the subject of the emergency 70 |
|---|
| 108 | | - | rules. 71 |
|---|
| 109 | | - | (3) This section shall take effect upon this act becoming 72 |
|---|
| 110 | | - | a law and expires January 1, 2027. 73 |
|---|
| 111 | | - | Section 3. Except as otherwise expressly provided in this 74 |
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| 112 | | - | act and except for this sec tion, which shall take effect upon 75 |
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| 113 | | - | |
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| 114 | | - | CS/HB 205 2023 |
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| 115 | | - | |
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| 116 | | - | |
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| 117 | | - | |
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| 118 | | - | CODING: Words stricken are deletions; words underlined are additions. |
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| 119 | | - | hb0205-01-c1 |
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| 120 | | - | Page 4 of 4 |
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| 121 | | - | 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 |
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| 122 | | - | |
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| 123 | | - | |
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| 124 | | - | |
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| 125 | | - | this act becoming a law, this act shall take effect July 1, 76 |
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| 126 | | - | 2023. 77 |
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| 88 | + | related through common ownership. 51 |
|---|
| 89 | + | 2. The sale of investigative services by a small private 52 |
|---|
| 90 | + | investigative agency to a client is exempt from the tax imposed 53 |
|---|
| 91 | + | by this chapter. 54 |
|---|
| 92 | + | Section 2. (1) The Department of Revenue may, and all 55 |
|---|
| 93 | + | conditions are deemed met to, adopt emergency rules pursuant to 56 |
|---|
| 94 | + | s. 120.54(4), Florida Statutes, for the purpose of implementing 57 |
|---|
| 95 | + | the amendment made by this act to s. 212.08, Florida Statutes. 58 |
|---|
| 96 | + | (2) Notwithstanding any other law, emergency rules adopted 59 |
|---|
| 97 | + | pursuant to this subsection are effective for 6 months after 60 |
|---|
| 98 | + | adoption and may be renewed during the pendency of procedures to 61 |
|---|
| 99 | + | adopt permanent rules addressing the subject of the emergency 62 |
|---|
| 100 | + | rules. 63 |
|---|
| 101 | + | (3) This section sha ll take effect upon this act becoming 64 |
|---|
| 102 | + | a law and expires January 1, 2027. 65 |
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| 103 | + | Section 3. Except as otherwise expressly provided in this 66 |
|---|
| 104 | + | act and except for this section, which shall take effect upon 67 |
|---|
| 105 | + | this act becoming a law, this act shall take effect July 1, 68 |
|---|
| 106 | + | 2023. 69 |
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