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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 taxation; amending s. 206.9931, 2
F.S.; removing a registration fee for certain parties; 3
amending s. 212.05 F.S.; specifying the application of 4
an exemption for sales taxes for certain purchasers of 5
boats and aircrafts; amending s. 212.031 , F.S.; 6
authorizing specified entities to exclude certain 7
charges from a specified tax; requiring such exclusion 8
be approved in a specified manner and begin on a 9
specified date; requiring the county and school boards 10
to notify the Department of Revenue of such exclusion 11
by a specified date; amending s. 212.054, F.S.; 12
specifying that certain purchases are considered to be 13
a single item; specifying how to determine what county 14
certain sales occurred within; amending s. 213.21 15
F.S.; authorizing the department to consider specified 16
requests under certain circumstances; providing a 17
limitation; providing applicability; amending s. 18
213.67 F.S.; authorizing certain parties to include 19
additional specified amounts in a garnishment levy 20
notice; revising methods for del ivery of levy notices; 21
amending s. 220.222, F.S.; revising the amount of 22
taxes that must be paid to be considered in compliance 23
with a specified statute; authorizing the Department 24
of Revenue to adopt emergency rules; providing for 25
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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
future expiration of suc h authorization; providing an 26
effective date. 27
28
Be It Enacted by the Legislature of the State of Florida: 29
30
Section 1. Subsection (1) of section 206.9931, Florida 31
Statutes, is amended to read: 32
206.9931 Administrative provisions. — 33
(1) Any person producing in, importing into, or causing to 34
be imported into this state taxable pollutants for sale, use, or 35
otherwise and who is not registered or licensed pursuant to 36
other parts of this chapter is hereby required to register and 37
become licensed for the p urposes of this part. Such person shall 38
register as either a producer or importer of pollutants and 39
shall be subject to all applicable registration and licensing 40
provisions of this chapter, as if fully set out in this part and 41
made expressly applicable to the taxes imposed herein, 42
including, but not limited to, ss. 206.02 -206.025, 206.03, 43
206.04, and 206.05. For the purposes of this section, 44
registrations required exclusively for this part shall be made 45
within 90 days of July 1, 1986, for existing businesse s, or 46
before prior to the first production or importation of 47
pollutants for businesses created after July 1, 1986. The fee 48
for registration shall be $30. Failure to timely register is a 49
misdemeanor of the first degree, punishable as provided in s. 50
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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
775.082 or s. 775.083. 51
Section 2. Paragraph (a) of subsection (1) of section 52
212.05, Florida Statutes, is amended to read: 53
212.05 Sales, storage, use tax. —It is hereby declared to 54
be the legislative intent that every person is exercising a 55
taxable privilege who engages in the business of selling 56
tangible personal property at retail in this state, including 57
the business of making or facilitating remote sales; who rents 58
or furnishes any of the things or services taxable under this 59
chapter; or who stores for use or consumption in this state any 60
item or article of tangible personal property as defined herein 61
and who leases or rents such property within the state. 62
(1) For the exercise of such privilege, a tax is levied on 63
each taxable transaction or incident, whi ch tax is due and 64
payable as follows: 65
(a)1.a. At the rate of 6 percent of the sales price of 66
each item or article of tangible personal property when sold at 67
retail in this state, computed on each taxable sale for the 68
purpose of remitting the amount of ta x due the state, and 69
including each and every retail sale. 70
b. Each occasional or isolated sale of an aircraft, boat, 71
mobile home, or motor vehicle of a class or type which is 72
required to be registered, licensed, titled, or documented in 73
this state or by the United States Government shall be subject 74
to tax at the rate provided in this paragraph. The department 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
shall by rule adopt any nationally recognized publication for 76
valuation of used motor vehicles as the reference price list for 77
any used motor vehicl e which is required to be licensed pursuant 78
to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any 79
party to an occasional or isolated sale of such a vehicle 80
reports to the tax collector a sales price which is less than 80 81
percent of the average loa n price for the specified model and 82
year of such vehicle as listed in the most recent reference 83
price list, the tax levied under this paragraph shall be 84
computed by the department on such average loan price unless the 85
parties to the sale have provided to t he tax collector an 86
affidavit signed by each party, or other substantial proof, 87
stating the actual sales price. Any party to such sale who 88
reports a sales price less than the actual sales price is guilty 89
of a misdemeanor of the first degree, punishable as provided in 90
s. 775.082 or s. 775.083. The department shall collect or 91
attempt to collect from such party any delinquent sales taxes. 92
In addition, such party shall pay any tax due and any penalty 93
and interest assessed plus a penalty equal to twice the amoun t 94
of the additional tax owed. Notwithstanding any other provision 95
of law, the Department of Revenue may waive or compromise any 96
penalty imposed pursuant to this subparagraph. 97
2. This paragraph does not apply to the sale of a boat or 98
aircraft by or throug h a registered dealer under this chapter to 99
a purchaser who, at the time of taking delivery, is a 100
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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
nonresident of this state, does not make his or her permanent 101
place of abode in this state, and is not engaged in carrying on 102
in this state any employment, tr ade, business, or profession in 103
which the boat or aircraft will be used in this state, or is a 104
corporation none of the officers or directors of which is a 105
resident of, or makes his or her permanent place of abode in, 106
this state, or is a noncorporate entity that has no individual 107
vested with authority to participate in the management, 108
direction, or control of the entity's affairs who is a resident 109
of, or makes his or her permanent abode in, this state. For 110
purposes of this exemption, either a registered deal er acting on 111
his or her own behalf as seller, a registered dealer acting as 112
broker on behalf of a seller, or a registered dealer acting as 113
broker on behalf of the nonresident purchaser may be deemed to 114
be the selling dealer. This exemption is shall not be allowed 115
unless: 116
a. The nonresident purchaser removes a qualifying boat, as 117
described in sub-subparagraph f., from this the state within 90 118
days after the date of purchase or extension, or the nonresident 119
purchaser removes a nonqualifying boat or an aircr aft from this 120
state within 10 days after the date of purchase or, when the 121
boat or aircraft is repaired or altered, within 20 days after 122
completion of the repairs or alterations; or if the aircraft 123
will be registered in a foreign jurisdiction and: 124
(I) Application for the aircraft's registration is 125
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properly filed with a civil airworthiness authority of a foreign 126
jurisdiction within 10 days after the date of purchase; 127
(II) The nonresident purchaser removes the aircraft from 128
this the state to a foreign jur isdiction within 10 days after 129
the date the aircraft is registered by the applicable foreign 130
airworthiness authority; and 131
(III) The aircraft is operated in this the state solely to 132
remove it from this the state to a foreign jurisdiction. 133
134
For purposes of this sub-subparagraph, the term "foreign 135
jurisdiction" means any jurisdiction outside of the United 136
States or any of its territories; 137
b. The nonresident purchaser, within 90 days after from 138
the date of departure, provides the department with written 139
proof that the nonresident purchaser licensed, registered, 140
titled, or documented the boat or aircraft outside this the 141
state. If such written proof is unavailable, within 90 days the 142
nonresident purchaser must shall provide proof that the 143
nonresident purchaser applied for such license, title, 144
registration, or documentation. The nonresident purchaser shall 145
forward to the department proof of title, license, registration, 146
or documentation upon receipt; 147
c. The nonresident purchaser, within 30 days after 148
removing the boat or aircraft from this state Florida, furnishes 149
the department with proof of removal in the form of receipts for 150
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fuel, dockage, slippage, tie -down, or hangaring from outside of 151
Florida. The information so provided must clearly and 152
specifically identify the boat or aircraft; 153
d. The selling dealer, within 30 days after the date of 154
sale, provides to the department a copy of the sales invoice, 155
closing statement, bills of sale, and the original affidavit 156
signed by the nonresident purchaser affirming attesting that the 157
nonresident purchaser qualifies for exemption from sales tax 158
pursuant to this subparagraph and attesting that the nonresident 159
purchaser will provide the documentation required to 160
substantiate the exemption claimed under he or she has read the 161
provisions of this subparagraph section; 162
e. The seller makes a copy of the affidavit a part of his 163
or her record for as long as required by s. 213.35; and 164
f. Unless the nonresident purchaser of a boat of 5 net 165
tons of admeasurement or larger intends to remove the boat from 166
this state within 10 days after the date of purchase or when the 167
boat is repaired or altered, within 20 days after completion of 168
the repairs or alterations, the nonresident purchaser applies to 169
the selling dealer for a decal which authorizes 90 days after 170
the date of purchase for removal of the boat. The nonresident 171
purchaser of a qualifying boat may apply to the selling dealer 172
within 60 days after the date of purchase for an extension decal 173
that authorizes the boat to remain in this state for an 174
additional 90 days, but not more than a total of 180 days, 175
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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
before the nonresident purchaser is required to pay the tax 176
imposed by this chapter. Th e department is authorized to issue 177
decals in advance to dealers. The number of decals issued in 178
advance to a dealer shall be consistent with the volume of the 179
dealer's past sales of boats which qualify under this sub -180
subparagraph. The selling dealer or hi s or her agent shall mark 181
and affix the decals to qualifying boats in the manner 182
prescribed by the department, before delivery of the boat. 183
(I) The department is hereby authorized to charge dealers 184
a fee sufficient to recover the costs of decals issued, except 185
the extension decal shall cost $425. 186
(II) The proceeds from the sale of decals will be 187
deposited into the administrative trust fund. 188
(III) Decals shall display information to identify the 189
boat as a qualifying boat under this sub -subparagraph, 190
including, but not limited to, the decal's date of expiration. 191
(IV) The department is authorized to require dealers who 192
purchase decals to file reports with the department and may 193
prescribe all necessary records by rule. All such records are 194
subject to inspection by the department. 195
(V) Any dealer or his or her agent who issues a decal 196
falsely, fails to affix a decal, mismarks the expiration date of 197
a decal, or fails to properly account for decals will be 198
considered prima facie to have committed a fraudule nt act to 199
evade the tax and will be liable for payment of the tax plus a 200
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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
mandatory penalty of 200 percent of the tax, and shall be liable 201
for fine and punishment as provided by law for a conviction of a 202
misdemeanor of the first degree, as provided in s. 77 5.082 or s. 203
775.083. 204
(VI) Any nonresident purchaser of a boat who removes a 205
decal before permanently removing the boat from this the state, 206
or defaces, changes, modifies, or alters a decal in a manner 207
affecting its expiration date before its expiration, or who 208
causes or allows the same to be done by another, will be 209
considered prima facie to have committed a fraudulent act to 210
evade the tax and will be liable for payment of the tax plus a 211
mandatory penalty of 200 percent of the tax, and shall be liable 212
for fine and punishment as provided by law for a conviction of a 213
misdemeanor of the first degree, as provided in s. 775.082 or s. 214
775.083. 215
(VII) The department is authorized to adopt rules 216
necessary to administer and enforce this subparagraph and to 217
publish the necessary forms and instructions. 218
(VIII) The department is hereby authorized to adopt 219
emergency rules pursuant to s. 120.54(4) to administer and 220
enforce the provisions of this subparagraph. 221
222
If the nonresident purchaser fails to remove the qualifyin g boat 223
from this state within the maximum 180 days after purchase or a 224
nonqualifying boat or an aircraft from this state within 10 days 225
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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
after purchase or, when the boat or aircraft is repaired or 226
altered, within 20 days after completion of such repairs or 227
alterations, or permits the boat or aircraft to return to this 228
state within 6 months after from the date of departure, except 229
as provided in s. 212.08(7)(fff), or if the nonresident 230
purchaser fails to furnish the department with any of the 231
documentation required by this subparagraph within the 232
prescribed time period, the nonresident purchaser is shall be 233
liable for use tax on the cost price of the boat or aircraft 234
and, in addition thereto, payment of a penalty to the Department 235
of Revenue equal to the tax p ayable. This penalty shall be in 236
lieu of the penalty imposed by s. 212.12(2). The maximum 180 -day 237
period following the sale of a qualifying boat tax -exempt to a 238
nonresident may not be tolled for any reason. 239
Section 3. Paragraph (b) of subsection (2) an d paragraph 240
(a) of subsection (3) of section 212.054, Florida Statutes, are 241
amended to read: 242
212.054 Discretionary sales surtax; limitations, 243
administration, and collection. — 244
(2) 245
(b) However: 246
1. The sales amount above $5,000 on any item of tangible 247
personal property shall not be subject to the surtax. However, 248
charges for prepaid calling arrangements, as defined in s. 249
212.05(1)(e)1.a., shall be subject to the surtax. For purposes 250
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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
of administering the $5,000 limitation on an item of tangible 251
personal property:, 252
a. If two or more taxable items of tangible personal 253
property are sold to the same purchaser at the same time and, 254
under generally accepted business practice or industry standards 255
or usage, are normally sold in bulk or are items that, when 256
assembled, comprise a working unit or part of a working unit, 257
such items must be considered a single item for purposes of the 258
$5,000 limitation when supported by a charge ticket, sales slip, 259
invoice, or other tangible evidence of a single sale or rental. 260
b. The sale of a boat and the corresponding boat trailer, 261
which is identified as a motor vehicle as defined in s. 262
320.01(1), shall be taxed as a single item when sold to the same 263
purchaser, at the same time, and located on the same invoice. 264
2. In the case of utility services billed on or after the 265
effective date of any such surtax, the entire amount of the 266
charge for utility services shall be subject to the surtax. In 267
the case of utility services billed after the last day the 268
surtax is in effect, the entire amount of the charge on said 269
items shall not be subject to the surtax. "Utility service," as 270
used in this section, does not include any communications 271
services as defined in chapter 202. 272
3. In the case of written contracts which are signed prior 273
to the effective date of any such surtax for the construction of 274
improvements to real property or for remodeling of existing 275
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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
structures, the surtax shall be paid by the contractor 276
responsible for the performance of the contract. However, the 277
contractor may apply for one refund of any such surtax paid on 278
materials necessary for the completion of the contract. Any 279
application for refund shall be made no later than 15 months 280
following initial imposition of the surtax in that county. The 281
application for refund shall b e in the manner prescribed by the 282
department by rule. A complete application shall include proof 283
of the written contract and of payment of the surtax. The 284
application shall contain a sworn statement, signed by the 285
applicant or its representative, attesting to the validity of 286
the application. The department shall, within 30 days after 287
approval of a complete application, certify to the county 288
information necessary for issuance of a refund to the applicant. 289
Counties are hereby authorized to issue refunds for t his purpose 290
and shall set aside from the proceeds of the surtax a sum 291
sufficient to pay any refund lawfully due. Any person who 292
fraudulently obtains or attempts to obtain a refund pursuant to 293
this subparagraph, in addition to being liable for repayment of 294
any refund fraudulently obtained plus a mandatory penalty of 100 295
percent of the refund, is guilty of a felony of the third 296
degree, punishable as provided in s. 775.082, s. 775.083, or s. 297
775.084. 298
4. In the case of any vessel, railroad, or motor vehicle 299
common carrier entitled to partial exemption from tax imposed 300
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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
under this chapter pursuant to s. 212.08(4), (8), or (9), the 301
basis for imposition of surtax shall be the same as provided in 302
s. 212.08 and the ratio shall be applied each month to total 303
purchases in this state of property qualified for proration 304
which is delivered or sold in the taxing county to establish the 305
portion used and consumed in intracounty movement and subject to 306
surtax. 307
(3) For the purpose of this section, a transaction shall 308
be deemed to have occurred in a county imposing the surtax when: 309
(a)1. The sale includes an item of tangible personal 310
property, a service, or tangible personal property representing 311
a service, and the item of tangible personal property, the 312
service, or the tangible personal property representing the 313
service is delivered within the county. If there is no 314
reasonable evidence of delivery of a service, the sale of a 315
service is deemed to occur in the county in which the purchaser 316
accepts the bill of sale. 317
2. The sale of any motor vehicle or mobile home of a class 318
or type which is required to be registered in this state or in 319
any other state shall be deemed to have occurred only in the 320
county identified as the residence address of the purchaser on 321
the registration or title document for such property. 322
3. The sale of property under sub -subparagraph (2)(b)1.b. 323
shall be deemed to occur in the county where the purchaser 324
resides, as identified on the registration or title documents 325
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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
for such property. 326
Section 4. Subsection (10) is added to section 212.031, 327
Florida Statutes, to read: 328
212.031 Tax on rental or license fee for use of real 329
property.— 330
(10) Notwithstanding s. 212.054, a county or school board 331
imposing a discretionary sales surtax under s. 212.055 may 332
exclude the total rent or license fee charged under this section 333
from any or all discretionary sales surtaxes levied by such 334
county or school board. 335
(a) The exclusion must be approved by a majority vote of 336
the members of the county commission or school bo ard currently 337
imposing the discretionary sales surtax. The exclusion is not 338
required to be approved by referendum. 339
(b) The exclusion shall be initiated on January 1 of the 340
year following approval. The county or school board must notify 341
the department by September 1 for the exclusion to take effect 342
on the following January 1. 343
Section 5. Subsection (11) is added to section 213.21, 344
Florida Statutes, to read: 345
213.21 Informal conferences; compromises. — 346
(11)(a) The department may consider a request to s ettle or 347
compromise any tax, interest, penalty, or other liability under 348
this section after the time to challenge an assessment or a 349
denial of a refund under s. 72.011 has expired if the taxpayer 350
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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
demonstrates that the failure to initiate a timely challenge was 351
due to: 352
1. The death or life -threatening injury or illness of: 353
a. The taxpayer; 354
b. An immediate family member of the taxpayer; or 355
c. The responsible party that controlled, managed, or 356
directed the affected business entity; 357
2. An act of war or terrorism; or 358
3. A natural disaster, fire, or other catastrophic loss. 359
(b) The department may not consider a request received 360
more than 180 days after the time for filing a contest under s. 361
72.011 has expired. 362
(c) Any decision by the department reg arding a taxpayer's 363
request to compromise or settle a liability under this 364
subsection is not subject to review under chapter 120. 365
Section 6. Subsections (1), (3), and (6) of section 366
213.67, Florida Statutes, are amended to read: 367
213.67 Garnishment. — 368
(1) If a person is delinquent in the payment of any taxes, 369
penalties, and interest, costs, surcharges, and fees owed to the 370
department, the executive director or his or her designee may 371
give notice of the amount of such delinquency by regular, 372
certified, or registered mail, by personal service, or by 373
electronic means, including, but not limited to, facsimile 374
transmissions, electronic data interchange, or use of the 375
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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
Internet, to all persons having in their possession or under 376
their control any credits or p ersonal property, exclusive of 377
wages, belonging to the delinquent taxpayer, or owing any debts 378
to such delinquent taxpayer at the time of receipt by them of 379
such notice. Thereafter, any person who has been notified may 380
not transfer or make any other dispos ition of such credits, 381
other personal property, or debts until the executive director 382
or his or her designee consents to a transfer or disposition or 383
until 60 days after the receipt of such notice. However, the 384
credits, other personal property, or debts th at exceed the 385
delinquent amount stipulated in the notice are not subject to 386
this section, wherever held, if the taxpayer does not have a 387
prior history of tax delinquencies. If during the effective 388
period of the notice to withhold, any person so notified ma kes 389
any transfer or disposition of the property or debts required to 390
be withheld under this section, he or she is liable to the state 391
for any indebtedness owed to the department by the person with 392
respect to whose obligation the notice was given to the ext ent 393
of the value of the property or the amount of the debts thus 394
transferred or paid if, solely by reason of such transfer or 395
disposition, the state is unable to recover the indebtedness of 396
the person with respect to whose obligation the notice was 397
given. If the delinquent taxpayer contests the intended levy in 398
circuit court or under chapter 120, the notice under this 399
section remains effective until that final resolution of the 400
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contest. Any financial institution receiving such notice 401
maintains will maintain a right of setoff for any transaction 402
involving a debit card occurring on or before the date of 403
receipt of such notice. 404
(3) During the last 30 days of the 60 -day period set forth 405
in subsection (1), the executive director or his or her designee 406
may levy upon such credits, other personal property, or debts. 407
The levy must be accomplished by delivery of a notice of levy by 408
certified or registered mail, by personal service, or by 409
electronic means, including, but not limited to, facsimile 410
transmission or an el ectronic data exchange process using a web 411
interface. Upon receipt of the notice of levy, which the person 412
possessing the credits, other personal property, or debts shall 413
transfer them to the department or pay to the department the 414
amount owed to the delin quent taxpayer. 415
(6)(a) Levy may be made under subsection (3) upon credits, 416
other personal property, or debt of any person with respect to 417
any unpaid tax, penalties, and interest, costs, surcharges, and 418
fees authorized by law only after the executive dire ctor or his 419
or her designee has notified such person in writing of the 420
intention to make such levy. 421
(b) No less than 30 days before the day of the levy, the 422
notice of intent to levy required under paragraph (a) must shall 423
be given in person or sent by ce rtified or registered mail to 424
the person's last known address. 425
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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
(c) The notice required in paragraph (a) must include a 426
brief statement that sets forth in simple and nontechnical 427
terms: 428
1. The provisions of this section relating to levy and 429
sale of property; 430
2. The procedures applicable to the levy under this 431
section; 432
3. The administrative and judicial appeals available to 433
the taxpayer with respect to such levy and sale, and the 434
procedures relating to such appeals; and 435
4. Any The alternatives, if any, available to taxpayers 436
which could prevent levy on the property. 437
Section 7. Paragraph (c) of subsection (2) of section 438
220.222, Florida Statutes, is amended to read: 439
220.222 Returns; time and place for filing. — 440
(2) 441
(c)1. For purposes of this subsection, a taxpayer is not 442
in compliance with s. 220.32 if the taxpayer underpays the 443
required payment by more than the greater of $6,000 $2,000 or 30 444
percent of the tax shown on the return when filed. 445
2. For the purpose of determining compliance with s. 446
220.32 as referenced in subparagraph 1., the tax shown on the 447
return when filed must include the amount of the allowable 448
credits taken on the return pursuant to s. 220.1875, s. 449
220.1876, s. 220.1877, or s. 220.1878. 450
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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
Section 8. The Department of Revenue is authorized, and 451
all conditions are deemed met, to adopt emergency rules pursuant 452
to s. 120.54(4), Florida Statutes, for the purpose of 453
implementing this act. Notwithstanding any other provision of 454
law, emergency rules ad opted pursuant to this subsection are 455
effective for 6 months after adoption and may be renewed during 456
the pendency of procedures to adopt permanent rules addressing 457
the subject of the emergency rules. This section expires July 1, 458
2025. 459
Section 9. This act shall take effect July 1, 2024. 460