HB 791 2023
CODING: Words stricken are deletions; words underlined are additions.
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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 taxes on purchases made through 2
private-label credit card programs; amending s. 3
212.17, F.S.; removing the limitation on the maximum 4
amount of tax that can be recovered from certain 5
payments; providing an effective date. 6
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Be It Enacted by the Legislature of the State of Florida: 8
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Section 1. Paragraph (g) of subsection (4) of section 10
212.17, Florida Statutes, is amended to read: 11
212.17 Tax credits or refunds. — 12
(4) With respect to the payment of taxes on purchases made 13
through a private-label credit card program: 14
(g) The amount of the credit or refund that a dealer is 15
eligible to recover under this subsection is limited to 64.4 16
percent of the tax paid to the department which is attributable 17
to bad debt. 18
Section 2. This act shall take effect July 1, 2023. 19