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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. 212.054, F.S.; 6
specifying that certain purchases are considered a 7
single item; specifying how to determine what county 8
certain sales occurred within; amending s. 213.21 9
F.S.; authorizing the Department of Revenue to 10
consider specified requests under certain 11
circumstances; providing a limitation; providing 12
applicability; amending s. 213.67 F.S.; authorizing 13
certain parties to include additional specified 14
amounts in a garnishment levy notice; revising methods 15
for delivery of levy notices; amending s. 220.222, 16
F.S.; revising the amount of tax that must be paid to 17
be considered compliant with a specified statute; 18
authorizing the department to adopt emergency rules; 19
providing for future expiration of such authorization; 20
providing effective dates. 21
22
Be It Enacted by the Legislature of the State of Florida: 23
24
Section 1. Subsection (1) of section 206.9931, Florida 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
Statutes, is amended to read: 26
206.9931 Administrative provi sions.— 27
(1) Any person producing in, importing into, or causing to 28
be imported into this state taxable pollutants for sale, use, or 29
otherwise and who is not registered or licensed pursuant to 30
other parts of this chapter is hereby required to register and 31
become licensed for the purposes of this part. Such person shall 32
register as either a producer or importer of pollutants and 33
shall be subject to all applicable registration and licensing 34
provisions of this chapter, as if fully set out in this part and 35
made expressly applicable to the taxes imposed herein, 36
including, but not limited to, ss. 206.02 -206.025, 206.03, 37
206.04, and 206.05. For the purposes of this section, 38
registrations required exclusively for this part shall be made 39
within 90 days of July 1, 19 86, for existing businesses, or 40
before prior to the first production or importation of 41
pollutants for businesses created after July 1, 1986. The fee 42
for registration shall be $30. Failure to timely register is a 43
misdemeanor of the first degree, punishable as provided in s. 44
775.082 or s. 775.083. 45
Section 2. Paragraph (a) of subsection (1) of section 46
212.05, Florida Statutes, is amended to read: 47
212.05 Sales, storage, use tax. —It is hereby declared to 48
be the legislative intent that every person is exerc ising a 49
taxable privilege who engages in the business of selling 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
tangible personal property at retail in this state, including 51
the business of making or facilitating remote sales; who rents 52
or furnishes any of the things or services taxable under this 53
chapter; or who stores for use or consumption in this state any 54
item or article of tangible personal property as defined herein 55
and who leases or rents such property within the state. 56
(1) For the exercise of such privilege, a tax is levied on 57
each taxable transaction or incident, which tax is due and 58
payable as follows: 59
(a)1.a. At the rate of 6 percent of the sales price of 60
each item or article of tangible personal property when sold at 61
retail in this state, computed on each taxable sale for the 62
purpose of remitting the amount of tax due the state, and 63
including each and every retail sale. 64
b. Each occasional or isolated sale of an aircraft, boat, 65
mobile home, or motor vehicle of a class or type which is 66
required to be registered, licensed, titled, or docum ented in 67
this state or by the United States Government shall be subject 68
to tax at the rate provided in this paragraph. The department 69
shall by rule adopt any nationally recognized publication for 70
valuation of used motor vehicles as the reference price list for 71
any used motor vehicle which is required to be licensed pursuant 72
to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any 73
party to an occasional or isolated sale of such a vehicle 74
reports to the tax collector a sales price which is less than 80 75
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percent of the average loan price for the specified model and 76
year of such vehicle as listed in the most recent reference 77
price list, the tax levied under this paragraph shall be 78
computed by the department on such average loan price unless the 79
parties to the sale have provided to the tax collector an 80
affidavit signed by each party, or other substantial proof, 81
stating the actual sales price. Any party to such sale who 82
reports a sales price less than the actual sales price is guilty 83
of a misdemeanor of the fi rst degree, punishable as provided in 84
s. 775.082 or s. 775.083. The department shall collect or 85
attempt to collect from such party any delinquent sales taxes. 86
In addition, such party shall pay any tax due and any penalty 87
and interest assessed plus a penalt y equal to twice the amount 88
of the additional tax owed. Notwithstanding any other provision 89
of law, the Department of Revenue may waive or compromise any 90
penalty imposed pursuant to this subparagraph. 91
2. This paragraph does not apply to the sale of a boa t or 92
aircraft by or through a registered dealer under this chapter to 93
a purchaser who, at the time of taking delivery, is a 94
nonresident of this state, does not make his or her permanent 95
place of abode in this state, and is not engaged in carrying on 96
in this state any employment, trade, business, or profession in 97
which the boat or aircraft will be used in this state, or is a 98
corporation none of the officers or directors of which is a 99
resident of, or makes his or her permanent place of abode in, 100
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this state, or is a noncorporate entity that has no individual 101
vested with authority to participate in the management, 102
direction, or control of the entity's affairs who is a resident 103
of, or makes his or her permanent abode in, this state. For 104
purposes of this exemption , either a registered dealer acting on 105
his or her own behalf as seller, a registered dealer acting as 106
broker on behalf of a seller, or a registered dealer acting as 107
broker on behalf of the nonresident purchaser may be deemed to 108
be the selling dealer. This exemption is shall not be allowed 109
unless: 110
a. The nonresident purchaser removes a qualifying boat, as 111
described in sub-subparagraph f., from this the state within 90 112
days after the date of purchase or extension, or the nonresident 113
purchaser removes a nonq ualifying boat or an aircraft from this 114
state within 10 days after the date of purchase or, when the 115
boat or aircraft is repaired or altered, within 20 days after 116
completion of the repairs or alterations; or if the aircraft 117
will be registered in a foreign jurisdiction and: 118
(I) Application for the aircraft's registration is 119
properly filed with a civil airworthiness authority of a foreign 120
jurisdiction within 10 days after the date of purchase; 121
(II) The nonresident purchaser removes the aircraft from 122
this the state to a foreign jurisdiction within 10 days after 123
the date the aircraft is registered by the applicable foreign 124
airworthiness authority; and 125
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(III) The aircraft is operated in this the state solely to 126
remove it from this the state to a foreign jurisdiction. 127
128
For purposes of this sub -subparagraph, the term "foreign 129
jurisdiction" means any jurisdiction outside of the United 130
States or any of its territories; 131
b. The nonresident purchaser, within 90 days after from 132
the date of departure, provides the department with written 133
proof that the nonresident purchaser licensed, registered, 134
titled, or documented the boat or aircraft outside this the 135
state. If such written proof is unavailable, within 90 days the 136
nonresident purchaser must shall provide proof that the 137
nonresident purchaser applied for such license, title, 138
registration, or documentation. The nonresident purchaser shall 139
forward to the department proof of title, license, registration, 140
or documentation upon receipt; 141
c. The nonresident purchaser, within 30 days after 142
removing the boat or aircraft from this state Florida, furnishes 143
the department with proof of removal in the form of receipts for 144
fuel, dockage, slippage, tie -down, or hangaring from outside of 145
Florida. The informa tion so provided must clearly and 146
specifically identify the boat or aircraft; 147
d. The selling dealer, within 30 days after the date of 148
sale, provides to the department a copy of the sales invoice, 149
closing statement, bills of sale, and the original affidav it 150
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signed by the nonresident purchaser affirming attesting that the 151
nonresident purchaser qualifies for exemption from sales tax 152
pursuant to this subparagraph and attesting that the nonresident 153
purchaser will provide the documentation required to 154
substantiate the exemption claimed under he or she has read the 155
provisions of this subparagraph section; 156
e. The seller makes a copy of the affidavit a part of his 157
or her record for as long as required by s. 213.35; and 158
f. Unless the nonresident purchaser of a boat of 5 net 159
tons of admeasurement or larger intends to remove the boat from 160
this state within 10 days after the date of purchase or when the 161
boat is repaired or altered, within 20 days after completion of 162
the repairs or alterations, the nonresident purchaser applies to 163
the selling dealer for a decal which authorizes 90 days after 164
the date of purchase for removal of the boat. The nonresident 165
purchaser of a qualifying boat may apply to the selling dealer 166
within 60 days after the date of purchase for an extension decal 167
that authorizes the boat to remain in this state for an 168
additional 90 days, but not more than a total of 180 days, 169
before the nonresident purchaser is required to pay the tax 170
imposed by this chapter. Th e department is authorized to issue 171
decals in advance to dealers. The number of decals issued in 172
advance to a dealer shall be consistent with the volume of the 173
dealer's past sales of boats which qualify under this sub -174
subparagraph. The selling dealer or hi s or her agent shall mark 175
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and affix the decals to qualifying boats in the manner 176
prescribed by the department, before delivery of the boat. 177
(I) The department is hereby authorized to charge dealers 178
a fee sufficient to recover the costs of decals issued, except 179
the extension decal shall cost $425. 180
(II) The proceeds from the sale of decals will be 181
deposited into the administrative trust fund. 182
(III) Decals shall display information to identify the 183
boat as a qualifying boat under this sub -subparagraph, 184
including, but not limited to, the decal's date of expiration. 185
(IV) The department is authorized to require dealers who 186
purchase decals to file reports with the department and may 187
prescribe all necessary records by rule. All such records are 188
subject to inspection by the department. 189
(V) Any dealer or his or her agent who issues a decal 190
falsely, fails to affix a decal, mismarks the expiration date of 191
a decal, or fails to properly account for decals will be 192
considered prima facie to have committed a fraudule nt act to 193
evade the tax and will be liable for payment of the tax plus a 194
mandatory penalty of 200 percent of the tax, and shall be liable 195
for fine and punishment as provided by law for a conviction of a 196
misdemeanor of the first degree, as provided in s. 77 5.082 or s. 197
775.083. 198
(VI) Any nonresident purchaser of a boat who removes a 199
decal before permanently removing the boat from this the state, 200
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or defaces, changes, modifies, or alters a decal in a manner 201
affecting its expiration date before its expiration, or who 202
causes or allows the same to be done by another, will be 203
considered prima facie to have committed a fraudulent act to 204
evade the tax and will be liable for payment of the tax plus a 205
mandatory penalty of 200 percent of the tax, and shall be liable 206
for fine and punishment as provided by law for a conviction of a 207
misdemeanor of the first degree, as provided in s. 775.082 or s. 208
775.083. 209
(VII) The department is authorized to adopt rules 210
necessary to administer and enforce this subparagraph and to 211
publish the necessary forms and instructions. 212
(VIII) The department is hereby authorized to adopt 213
emergency rules pursuant to s. 120.54(4) to administer and 214
enforce the provisions of this subparagraph. 215
216
If the nonresident purchaser fails to remove the qualifyin g boat 217
from this state within the maximum 180 days after purchase or a 218
nonqualifying boat or an aircraft from this state within 10 days 219
after purchase or, when the boat or aircraft is repaired or 220
altered, within 20 days after completion of such repairs or 221
alterations, or permits the boat or aircraft to return to this 222
state within 6 months after from the date of departure, except 223
as provided in s. 212.08(7)(fff), or if the nonresident 224
purchaser fails to furnish the department with any of the 225
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documentation required by this subparagraph within the 226
prescribed time period, the nonresident purchaser is shall be 227
liable for use tax on the cost price of the boat or aircraft 228
and, in addition thereto, payment of a penalty to the Department 229
of Revenue equal to the tax p ayable. This penalty shall be in 230
lieu of the penalty imposed by s. 212.12(2). The maximum 180 -day 231
period following the sale of a qualifying boat tax -exempt to a 232
nonresident may not be tolled for any reason. 233
Section 3. Paragraph (b) of subsection (2) an d paragraph 234
(a) of subsection (3) of section 212.054, Florida Statutes, are 235
amended to read: 236
212.054 Discretionary sales surtax; limitations, 237
administration, and collection. — 238
(2) 239
(b) However: 240
1. The sales amount above $5,000 on any item of tangible 241
personal property shall not be subject to the surtax. However, 242
charges for prepaid calling arrangements, as defined in s. 243
212.05(1)(e)1.a., shall be subject to the surtax. For purposes 244
of administering the $5,000 limitation on an item of tangible 245
personal property:, 246
a. If two or more taxable items of tangible personal 247
property are sold to the same purchaser at the same time and, 248
under generally accepted business practice or industry standards 249
or usage, are normally sold in bulk or are items that, when 250
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assembled, comprise a working unit or part of a working unit, 251
such items must be considered a single item for purposes of the 252
$5,000 limitation when supported by a charge ticket, sales slip, 253
invoice, or other tangible evidence of a single sale or rental. 254
b. The sale of a boat and the corresponding boat trailer, 255
which is identified as a motor vehicle as defined in s. 256
320.01(1), shall be taxed as a single item when sold to the same 257
purchaser, at the same time, and located on the same invoice. 258
2. In the case of utility services billed on or after the 259
effective date of any such surtax, the entire amount of the 260
charge for utility services shall be subject to the surtax. In 261
the case of utility services billed after the last day the 262
surtax is in effect, the entire amount of the charge on said 263
items shall not be subject to the surtax. "Utility service," as 264
used in this section, does not include any communications 265
services as defined in chapter 202. 266
3. In the case of written contracts which are signed prior 267
to the effective date of any such surtax for the construction of 268
improvements to real property or for remodeling of existing 269
structures, the surtax shall be paid by the contractor 270
responsible for the performance of the contract. However, the 271
contractor may apply for one refund of any such surtax paid on 272
materials necessary for the completion of the contract. Any 273
application for refund shall be made no later than 15 months 274
following initial imposition of the surtax in that county. The 275
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application for refund shall b e in the manner prescribed by the 276
department by rule. A complete application shall include proof 277
of the written contract and of payment of the surtax. The 278
application shall contain a sworn statement, signed by the 279
applicant or its representative, attesting to the validity of 280
the application. The department shall, within 30 days after 281
approval of a complete application, certify to the county 282
information necessary for issuance of a refund to the applicant. 283
Counties are hereby authorized to issue refunds for t his purpose 284
and shall set aside from the proceeds of the surtax a sum 285
sufficient to pay any refund lawfully due. Any person who 286
fraudulently obtains or attempts to obtain a refund pursuant to 287
this subparagraph, in addition to being liable for repayment of 288
any refund fraudulently obtained plus a mandatory penalty of 100 289
percent of the refund, is guilty of a felony of the third 290
degree, punishable as provided in s. 775.082, s. 775.083, or s. 291
775.084. 292
4. In the case of any vessel, railroad, or motor vehicle 293
common carrier entitled to partial exemption from tax imposed 294
under this chapter pursuant to s. 212.08(4), (8), or (9), the 295
basis for imposition of surtax shall be the same as provided in 296
s. 212.08 and the ratio shall be applied each month to total 297
purchases in this state of property qualified for proration 298
which is delivered or sold in the taxing county to establish the 299
portion used and consumed in intracounty movement and subject to 300
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surtax. 301
(3) For the purpose of this section, a transaction shall 302
be deemed to have occurred in a county imposing the surtax when: 303
(a)1. The sale includes an item of tangible personal 304
property, a service, or tangible personal property representing 305
a service, and the item of tangible personal property, the 306
service, or the tangible personal property representing the 307
service is delivered within the county. If there is no 308
reasonable evidence of delivery of a service, the sale of a 309
service is deemed to occur in the county in which the purchaser 310
accepts the bill of sale. 311
2. The sale of any motor vehicle or mobile home of a class 312
or type which is required to be registered in this state or in 313
any other state shall be deemed to have occurred only in the 314
county identified as the residence address of the purchaser on 315
the registration or title document for such property. 316
3. The sale of property under sub -subparagraph (2)(b)1.b. 317
shall be deemed to occur in the county where the purchaser 318
resides, as identified on the registration or title documents 319
for such property. 320
Section 4. Subsection (11) is added to section 213.21, 321
Florida Statutes, to read: 322
213.21 Informal conferences; compromises. — 323
(11)(a) The department may consider a request to settle or 324
compromise any tax, interest, penalty, or other liability under 325
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this section after the time to challenge an assessment or a 326
denial of a refund under s. 72.011 has expired if the taxpayer 327
demonstrates that the failure to initiate a timely challenge was 328
due to: 329
1. The death or life -threatening injury or illness of: 330
a. The taxpayer; 331
b. An immediate family member of the taxpayer; or 332
c. An individual with substantial responsibility for the 333
management or control of the taxpayer; 334
2. An act of war or terrorism; or 335
3. A natural disaster, fire, or other catastrophic loss. 336
(b) The department may not consider a request received 337
more than 180 days after the time for filing a contest under s. 338
72.011 has expired. 339
(c) Any decision by the department regarding a taxpayer's 340
request to compromise or settle a liability under this 341
subsection is not subject to review under chapter 120. 342
Section 5. Subsections (1), (3), and (6) of section 343
213.67, Florida Statutes, are amended to read: 344
213.67 Garnishment. — 345
(1) If a person is delinquent in the payment of any taxes, 346
penalties, and interest, costs, surcharges, and fees owed to the 347
department, the executive director or his or her designee may 348
give notice of the amount of such delinquency by registered 349
mail, by personal service, or by electronic means, including, 350
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but not limited to, facsimile tra nsmissions, electronic data 351
interchange, or use of the Internet, to all persons having in 352
their possession or under their control any credits or personal 353
property, exclusive of wages, belonging to the delinquent 354
taxpayer, or owing any debts to such delinqu ent taxpayer at the 355
time of receipt by them of such notice. Thereafter, any person 356
who has been notified may not transfer or make any other 357
disposition of such credits, other personal property, or debts 358
until the executive director or his or her designee c onsents to 359
a transfer or disposition or until 60 days after the receipt of 360
such notice. However, the credits, other personal property, or 361
debts that exceed the delinquent amount stipulated in the notice 362
are not subject to this section, wherever held, if th e taxpayer 363
does not have a prior history of tax delinquencies. If during 364
the effective period of the notice to withhold, any person so 365
notified makes any transfer or disposition of the property or 366
debts required to be withheld under this section, he or she is 367
liable to the state for any indebtedness owed to the department 368
by the person with respect to whose obligation the notice was 369
given to the extent of the value of the property or the amount 370
of the debts thus transferred or paid if, solely by reason of 371
such transfer or disposition, the state is unable to recover the 372
indebtedness of the person with respect to whose obligation the 373
notice was given. If the delinquent taxpayer contests the 374
intended levy in circuit court or under chapter 120, the notice 375
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under this section remains effective until that final resolution 376
of the contest. Any financial institution receiving such notice 377
maintains will maintain a right of setoff for any transaction 378
involving a debit card occurring on or before the date of 379
receipt of such notice. 380
(3) During the last 30 days of the 60 -day period set forth 381
in subsection (1), the executive director or his or her designee 382
may levy upon such credits, other personal property, or debts. 383
The levy must be accomplished by delivery of a notice of levy by 384
registered mail, by personal service, or by electronic means, 385
including, but not limited to, facsimile transmission or an 386
electronic data exchange process using a web interface. Upon 387
receipt of the notice of levy, which the person possessing the 388
credits, other personal property, or debts shall transfer them 389
to the department or pay to the department the amount owed to 390
the delinquent taxpayer. 391
(6)(a) Levy may be made under subsection (3) upon credits, 392
other personal property, or debt of any person with respect to 393
any unpaid tax, penalties, and interest, costs, surcharges, and 394
fees authorized by law only after the executive director or his 395
or her designee has notified such person in writing of the 396
intention to make such levy. 397
(b) No less than 30 d ays before the day of the levy, the 398
notice of intent to levy required under paragraph (a) must shall 399
be given in person or sent by certified or registered mail to 400
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the person's last known address. 401
(c) The notice required in paragraph (a) must include a 402
brief statement that sets forth in simple and nontechnical 403
terms: 404
1. The provisions of this section relating to levy and 405
sale of property; 406
2. The procedures applicable to the levy under this 407
section; 408
3. The administrative and judicial appeals available to 409
the taxpayer with respect to such levy and sale, and the 410
procedures relating to such appeals; and 411
4. Any The alternatives, if any, available to taxpayers 412
which could prevent levy on the property. 413
Section 6. Paragraph (c) of subsection (2) of sect ion 414
220.222, Florida Statutes, is amended to read: 415
220.222 Returns; time and place for filing. — 416
(2) 417
(c)1. For purposes of this subsection, a taxpayer is not 418
in compliance with s. 220.32 if the taxpayer underpays the 419
required payment by more than the g reater of $6,000 $2,000 or 30 420
percent of the tax shown on the return when filed. 421
2. For the purpose of determining compliance with s. 422
220.32 as referenced in subparagraph 1., the tax shown on the 423
return when filed must include the amount of the allowable 424
credits taken on the return pursuant to s. 220.1875, s. 425
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220.1876, s. 220.1877, or s. 220.1878. 426
Section 7. (1) The Department of Revenue is authorized, 427
and all conditions are deemed met, to adopt emergency rules 428
pursuant to s. 120.54(4), Florida Statutes, for the purpose of 429
implementing this act. Notwithstanding any other provision of 430
law, emergency rules adopted pursuant to this subsection are 431
effective for 6 months after adoption and may be renewed during 432
the pendency of procedures to adopt perm anent rules addressing 433
the subject of the emergency rules. 434
(2) This section takes effect upon becoming a law and 435
expires July 1, 2025. 436
Section 8. Except as otherwise provided in this act, and 437
except for this section, which shall take effect upon this act 438
becoming a law, this act shall take effect July 1, 2024. 439