CS/HB 205 2023
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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
providing definitions; providing an exemption from the 4
state tax on sales, use, and other transactions for 5
investigation services provided by a small private 6
investigative agency; providing an exception; 7
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 (qqq) 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 exempt ions.—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 EXEMPTIONS. —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/HB 205 2023
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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 cred it 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 ha s 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
(qqq) Small private investigative agencies. — 40
1. As used in this paragraph, the term: 41
a. "Private investigation services" has the same meaning 42
as the term "private investigation" as defined in s. 43
493.6101(17). 44
b. "Small private investigative agency" means a private 45
investigator licensed under s. 493.6201 which: 46
(I) Employs three or fewer full -time or part-time 47
employees, including those performing services pursuant to an 48
employee leasing arrangement as defined in s. 468.520(4), in 49
total; and 50
CS/HB 205 2023
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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
(II) During the previous calendar year, performed private 51
investigation services otherwise taxable under this chapter in 52
which the charges for the services performed were less than 53
$150,000 for all its businesses related through common 54
ownership. 55
2. The sale of private investigation services by a small 56
private investigative agency to a client is exempt from the tax 57
imposed by this chapter. 58
3. The exemption provided by this paragraph may not apply 59
in the first calendar year a small private investigative agen cy 60
conducts sales of private investigation services taxable under 61
this chapter. 62
Section 2. (1) The Department of Revenue may, and all 63
conditions are deemed met to, adopt emergency rules pursuant to 64
s. 120.54(4), Florida Statutes, for the purpose of im plementing 65
the amendment made by this act to s. 212.08, Florida Statutes. 66
(2) Notwithstanding any other law, emergency rules adopted 67
pursuant to this section are effective for 6 months after 68
adoption and may be renewed during the pendency of procedures to 69
adopt permanent rules addressing the subject of the emergency 70
rules. 71
(3) This section shall take effect upon this act becoming 72
a law and expires January 1, 2027. 73
Section 3. Except as otherwise expressly provided in this 74
act and except for this sec tion, which shall take effect upon 75
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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
this act becoming a law, this act shall take effect July 1, 76
2023. 77