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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. 212.06, 9
F.S.; defining the term "electronic database"; 10
revising application requirements for forwardi ng 11
agents when applying to the Department of Revenue for 12
a certain certificate; providing that an applicant may 13
not be required to submit an application to register 14
as a dealer under certain circumstances; requiring a 15
forwarding agent to surrender its cert ificate to the 16
department under specified circumstances; providing 17
that certain addresses have specified reported tax 18
rates; providing an exception; providing 19
applicability; prohibiting certain dealers from 20
collecting certain taxes under certain circumstan ces; 21
revising the liability of a dealer under certain 22
circumstances; amending s. 213.21 F.S.; authorizing 23
the Department of Revenue to consider specified 24
requests under certain circumstances; providing a 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
limitation; providing applicability; amending s. 26
213.67 F.S.; authorizing certain parties to include 27
additional specified amounts in a garnishment levy 28
notice; revising methods for delivery of levy notices; 29
amending s. 220.222, F.S.; revising the amount of tax 30
that must be paid to be considered compliant wi th a 31
specified statute; providing applicability; 32
authorizing the department to adopt emergency rules; 33
providing for future expiration of such authorization; 34
providing effective dates. 35
36
Be It Enacted by the Legislature of the State of Florida: 37
38
Section 1. Subsection (1) of section 206.9931, Florida 39
Statutes, is amended to read: 40
206.9931 Administrative provisions. — 41
(1) Any person producing in, importing into, or causing to 42
be imported into this state taxable pollutants for sale, use, or 43
otherwise and who is not registered or licensed pursuant to 44
other parts of this chapter is hereby required to register and 45
become licensed for the purposes of this part. Such person shall 46
register as either a producer or importer of pollutants and 47
shall be subject to all applicable registration and licensing 48
provisions of this chapter, as if fully set out in this part and 49
made expressly applicable to the taxes imposed herein, 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
including, but not limited to, ss. 206.02 -206.025, 206.03, 51
206.04, and 206.05. For the purpo ses of this section, 52
registrations required exclusively for this part shall be made 53
within 90 days of July 1, 1986, for existing businesses, or 54
before prior to the first production or importation of 55
pollutants for businesses created after July 1, 1986. The fee 56
for registration shall be $30. Failure to timely register is a 57
misdemeanor of the first degree, punishable as provided in s. 58
775.082 or s. 775.083. 59
Section 2. Paragraph (a) of subsection (1) of section 60
212.05, Florida Statutes, is amended to read: 61
212.05 Sales, storage, use tax. —It is hereby declared to 62
be the legislative intent that every person is exercising a 63
taxable privilege who engages in the business of selling 64
tangible personal property at retail in this state, including 65
the business of making or facilitating remote sales; who rents 66
or furnishes any of the things or services taxable under this 67
chapter; or who stores for use or consumption in this state any 68
item or article of tangible personal property as defined herein 69
and who leases or re nts such property within the state. 70
(1) For the exercise of such privilege, a tax is levied on 71
each taxable transaction or incident, which tax is due and 72
payable as follows: 73
(a)1.a. At the rate of 6 percent of the sales price of 74
each item or article of tangible personal property when sold at 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
retail in this state, computed on each taxable sale for the 76
purpose of remitting the amount of tax due the state, and 77
including each and every retail sale. 78
b. Each occasional or isolated sale of an aircraft, boat, 79
mobile home, or motor vehicle of a class or type which is 80
required to be registered, licensed, titled, or documented in 81
this state or by the United States Government shall be subject 82
to tax at the rate provided in this paragraph. The department 83
shall by rule adopt any nationally recognized publication for 84
valuation of used motor vehicles as the reference price list for 85
any used motor vehicle which is required to be licensed pursuant 86
to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any 87
party to an occasional or isolated sale of such a vehicle 88
reports to the tax collector a sales price which is less than 80 89
percent of the average loan price for the specified model and 90
year of such vehicle as listed in the most recent reference 91
price list, the tax le vied under this paragraph shall be 92
computed by the department on such average loan price unless the 93
parties to the sale have provided to the tax collector an 94
affidavit signed by each party, or other substantial proof, 95
stating the actual sales price. Any pa rty to such sale who 96
reports a sales price less than the actual sales price is guilty 97
of a misdemeanor of the first degree, punishable as provided in 98
s. 775.082 or s. 775.083. The department shall collect or 99
attempt to collect from such party any delinquen t sales taxes. 100
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In addition, such party shall pay any tax due and any penalty 101
and interest assessed plus a penalty equal to twice the amount 102
of the additional tax owed. Notwithstanding any other provision 103
of law, the Department of Revenue may waive or compr omise any 104
penalty imposed pursuant to this subparagraph. 105
2. This paragraph does not apply to the sale of a boat or 106
aircraft by or through a registered dealer under this chapter to 107
a purchaser who, at the time of taking delivery, is a 108
nonresident of this state, does not make his or her permanent 109
place of abode in this state, and is not engaged in carrying on 110
in this state any employment, trade, business, or profession in 111
which the boat or aircraft will be used in this state, or is a 112
corporation none of the officers or directors of which is a 113
resident of, or makes his or her permanent place of abode in, 114
this state, or is a noncorporate entity that has no individual 115
vested with authority to participate in the management, 116
direction, or control of the entity's affairs who is a resident 117
of, or makes his or her permanent abode in, this state. For 118
purposes of this exemption, either a registered dealer acting on 119
his or her own behalf as seller, a registered dealer acting as 120
broker on behalf of a seller, or a registe red dealer acting as 121
broker on behalf of the nonresident purchaser may be deemed to 122
be the selling dealer. This exemption is shall not be allowed 123
unless: 124
a. The nonresident purchaser removes a qualifying boat, as 125
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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
described in sub-subparagraph f., from this the state within 90 126
days after the date of purchase or extension, or the nonresident 127
purchaser removes a nonqualifying boat or an aircraft from this 128
state within 10 days after the date of purchase or, when the 129
boat or aircraft is repaired or altered, wi thin 20 days after 130
completion of the repairs or alterations; or if the aircraft 131
will be registered in a foreign jurisdiction and: 132
(I) Application for the aircraft's registration is 133
properly filed with a civil airworthiness authority of a foreign 134
jurisdiction within 10 days after the date of purchase; 135
(II) The nonresident purchaser removes the aircraft from 136
this the state to a foreign jurisdiction within 10 days after 137
the date the aircraft is registered by the applicable foreign 138
airworthiness authority; and 139
(III) The aircraft is operated in this the state solely to 140
remove it from this the state to a foreign jurisdiction. 141
142
For purposes of this sub -subparagraph, the term "foreign 143
jurisdiction" means any jurisdiction outside of the United 144
States or any of its territories; 145
b. The nonresident purchaser, within 90 days after from 146
the date of departure, provides the department with written 147
proof that the nonresident purchaser licensed, registered, 148
titled, or documented the boat or aircraft outside this the 149
state. If such written proof is unavailable, within 90 days the 150
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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 purchaser must shall provide proof that the 151
nonresident purchaser applied for such license, title, 152
registration, or documentation. The nonresident purchaser shall 153
forward to the department proof of title, license, registration, 154
or documentation upon receipt; 155
c. The nonresident purchaser, within 30 days after 156
removing the boat or aircraft from this state Florida, furnishes 157
the department with proof of removal in the form of receipts for 158
fuel, dockage, slippage, tie -down, or hangaring from outside of 159
Florida. The information so provided must clearly and 160
specifically identify the boat or aircraft; 161
d. The selling dealer, within 30 days after the date of 162
sale, provides to the department a copy of the sales invoice, 163
closing statement, bills of sale, and the original affidavit 164
signed by the nonresident purchaser affirming attesting that the 165
nonresident purchaser qualifies for exemption from sales tax 166
pursuant to this subparagraph and attesting that the nonresident 167
purchaser will provide the documentation required to 168
substantiate the exemption claimed under he or she has read the 169
provisions of this subparagraph section; 170
e. The seller makes a copy of the affidavit a part of his 171
or her record for as long as required by s. 213.35; and 172
f. Unless the nonresident purchaser of a boat of 5 net 173
tons of admeasurement or larger intends to remove the boat from 174
this state within 10 days after the date of purchase or when the 175
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boat is repaired or a ltered, within 20 days after completion of 176
the repairs or alterations, the nonresident purchaser applies to 177
the selling dealer for a decal which authorizes 90 days after 178
the date of purchase for removal of the boat. The nonresident 179
purchaser of a qualifyin g boat may apply to the selling dealer 180
within 60 days after the date of purchase for an extension decal 181
that authorizes the boat to remain in this state for an 182
additional 90 days, but not more than a total of 180 days, 183
before the nonresident purchaser is r equired to pay the tax 184
imposed by this chapter. The department is authorized to issue 185
decals in advance to dealers. The number of decals issued in 186
advance to a dealer shall be consistent with the volume of the 187
dealer's past sales of boats which qualify und er this sub-188
subparagraph. The selling dealer or his or her agent shall mark 189
and affix the decals to qualifying boats in the manner 190
prescribed by the department, before delivery of the boat. 191
(I) The department is hereby authorized to charge dealers 192
a fee sufficient to recover the costs of decals issued, except 193
the extension decal shall cost $425. 194
(II) The proceeds from the sale of decals will be 195
deposited into the administrative trust fund. 196
(III) Decals shall display information to identify the 197
boat as a qualifying boat under this sub -subparagraph, 198
including, but not limited to, the decal's date of expiration. 199
(IV) The department is authorized to require dealers who 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
purchase decals to file reports with the department and may 201
prescribe all necessary re cords by rule. All such records are 202
subject to inspection by the department. 203
(V) Any dealer or his or her agent who issues a decal 204
falsely, fails to affix a decal, mismarks the expiration date of 205
a decal, or fails to properly account for decals will be 206
considered prima facie to have committed a fraudulent act to 207
evade the tax and will be liable for payment of the tax plus a 208
mandatory penalty of 200 percent of the tax, and shall be liable 209
for fine and punishment as provided by law for a conviction of a 210
misdemeanor of the first degree, as provided in s. 775.082 or s. 211
775.083. 212
(VI) Any nonresident purchaser of a boat who removes a 213
decal before permanently removing the boat from this the state, 214
or defaces, changes, modifies, or alters a decal in a manner 215
affecting its expiration date before its expiration, or who 216
causes or allows the same to be done by another, will be 217
considered prima facie to have committed a fraudulent act to 218
evade the tax and will be liable for payment of the tax plus a 219
mandatory penalty of 200 percent of the tax, and shall be liable 220
for fine and punishment as provided by law for a conviction of a 221
misdemeanor of the first degree, as provided in s. 775.082 or s. 222
775.083. 223
(VII) The department is authorized to adopt rules 224
necessary to administer and enforce this subparagraph and to 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
publish the necessary forms and instructions. 226
(VIII) The department is hereby authorized to adopt 227
emergency rules pursuant to s. 120.54(4) to administer and 228
enforce the provisions of this subparagraph. 229
230
If the nonresident purchaser fails to remove the qualifying boat 231
from this state within the maximum 180 days after purchase or a 232
nonqualifying boat or an aircraft from this state within 10 days 233
after purchase or, when the boat or aircraft is repaired or 234
altered, within 20 days after completion of such repairs or 235
alterations, or permits the boat or aircraft to return to this 236
state within 6 months after from the date of departure, except 237
as provided in s. 212.08(7)(fff), or if the nonresident 238
purchaser fails to furni sh the department with any of the 239
documentation required by this subparagraph within the 240
prescribed time period, the nonresident purchaser is shall be 241
liable for use tax on the cost price of the boat or aircraft 242
and, in addition thereto, payment of a penal ty to the Department 243
of Revenue equal to the tax payable. This penalty shall be in 244
lieu of the penalty imposed by s. 212.12(2). The maximum 180 -day 245
period following the sale of a qualifying boat tax -exempt to a 246
nonresident may not be tolled for any reason. 247
Section 3. Paragraph (b) of subsection (2) and paragraph 248
(a) of subsection (3) of section 212.054, Florida Statutes, are 249
amended to read: 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
212.054 Discretionary sales surtax; limitations, 251
administration, and collection. — 252
(2) 253
(b) However: 254
1. The sales amount above $5,000 on any item of tangible 255
personal property shall not be subject to the surtax. However, 256
charges for prepaid calling arrangements, as defined in s. 257
212.05(1)(e)1.a., shall be subject to the surtax. For purposes 258
of administering the $5,000 limitation on an item of tangible 259
personal property:, 260
a. If two or more taxable items of tangible personal 261
property are sold to the same purchaser at the same time and, 262
under generally accepted business practice or industry standards 263
or usage, are normally sold in bulk or are items that, when 264
assembled, comprise a working unit or part of a working unit, 265
such items must be considered a single item for purposes of the 266
$5,000 limitation when supported by a charge ticket, sales slip, 267
invoice, or other tangible evidence of a single sale or rental. 268
b. The sale of a boat and the corresponding boat trailer, 269
which is identified as a motor vehicle as defined in s. 270
320.01(1), shall be taxed as a single item when sold to the same 271
purchaser, at the same time, and located on the same invoice. 272
2. In the case of utility services billed on or after the 273
effective date of any such surtax, the entire amount of the 274
charge for utility services shall be subject to the surtax. In 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
the case of utility services billed afte r the last day the 276
surtax is in effect, the entire amount of the charge on said 277
items shall not be subject to the surtax. "Utility service," as 278
used in this section, does not include any communications 279
services as defined in chapter 202. 280
3. In the case of written contracts which are signed prior 281
to the effective date of any such surtax for the construction of 282
improvements to real property or for remodeling of existing 283
structures, the surtax shall be paid by the contractor 284
responsible for the performance o f the contract. However, the 285
contractor may apply for one refund of any such surtax paid on 286
materials necessary for the completion of the contract. Any 287
application for refund shall be made no later than 15 months 288
following initial imposition of the surtax in that county. The 289
application for refund shall be in the manner prescribed by the 290
department by rule. A complete application shall include proof 291
of the written contract and of payment of the surtax. The 292
application shall contain a sworn statement, signed by the 293
applicant or its representative, attesting to the validity of 294
the application. The department shall, within 30 days after 295
approval of a complete application, certify to the county 296
information necessary for issuance of a refund to the applicant. 297
Counties are hereby authorized to issue refunds for this purpose 298
and shall set aside from the proceeds of the surtax a sum 299
sufficient to pay any refund lawfully due. Any person who 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
fraudulently obtains or attempts to obtain a refund pursuant to 301
this subparagraph, in addition to being liable for repayment of 302
any refund fraudulently obtained plus a mandatory penalty of 100 303
percent of the refund, is guilty of a felony of the third 304
degree, punishable as provided in s. 775.082, s. 775.083, or s. 305
775.084. 306
4. In the case of any vessel, railroad, or motor vehicle 307
common carrier entitled to partial exemption from tax imposed 308
under this chapter pursuant to s. 212.08(4), (8), or (9), the 309
basis for imposition of surtax shall be the same as provided in 310
s. 212.08 and the ratio shall be applied each month to total 311
purchases in this state of property qualified for proration 312
which is delivered or sold in the taxing county to establish the 313
portion used and consumed in intracounty movement and subject to 314
surtax. 315
(3) For the purpose of this section, a transaction shall 316
be deemed to have occurred in a county imposing the surtax when: 317
(a)1. The sale includes an item of tangible personal 318
property, a service, or tangible personal property representing 319
a service, and the item of tangible personal property, the 320
service, or the tangible personal property representing the 321
service is delivered within the county. If there is no 322
reasonable evidence of delivery of a service, the sale of a 323
service is deemed to occur in the county in which the purchaser 324
accepts the bill of sale. 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
2. The sale of any motor vehicle or mobile home of a class 326
or type which is required to be registered in this state or in 327
any other state shall be deemed to have occurred only in the 328
county identified as the resid ence address of the purchaser on 329
the registration or title document for such property. 330
3. The sale of property under sub -subparagraph (2)(b)1.b. 331
shall be deemed to occur in the county where the purchaser 332
resides, as identified on the registration or titl e documents 333
for such property. 334
Section 4. Paragraph (b) of subsection (5) of section 335
212.06, Florida Statutes, is amended to read: 336
212.06 Sales, storage, use tax; collectible from dealers; 337
"dealer" defined; dealers to collect from purchasers; 338
legislative intent as to scope of tax. — 339
(5) 340
(b)1. As used in this subsection, the term: 341
a. "Certificate" means a Florida Certificate of Forwarding 342
Agent Address. 343
b. "Electronic database" means the database created and 344
maintained by the department pursuant to s. 202.22(2). 345
c.b. "Facilitating" means preparation for or arranging for 346
export. 347
d.c. "Forwarding agent" means a person or business whose 348
principal business activity is facilitating for compensation the 349
export of property owned by other persons. 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
e.d. "NAICS" means those classifications contained in the 351
North American Industry Classification System as published in 352
2007 by the Office of Management and Budget, Executive Office of 353
the President. 354
f.e. "Principal business activity" means the activity f rom 355
which the person or business derives the highest percentage of 356
its total receipts. 357
2. A forwarding agent engaged in international export may 358
apply to the department for a certificate. 359
3. Each application must include all of the following : 360
a. The designation of an address for the forwarding agent. 361
b. A certification that: 362
(I) The tangible personal property delivered to the 363
designated address for export originates with a United States 364
vendor; 365
(II) The tangible personal property delivered to th e 366
designated address for export is irrevocably committed to export 367
out of the United States through a continuous and unbroken 368
exportation process; and 369
(III) The designated address is used exclusively by the 370
forwarding agent for such export. 371
c. A copy of the forwarding agent's last filed federal 372
income tax return showing the entity's principal business 373
activity classified under NAICS code 488510, except as provided 374
under subparagraph 4. or subparagraph 5. 375
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d. A statement of the total revenues of the for warding 376
agent. 377
e. A statement of the amount of revenues associated with 378
international export of the forwarding agent. 379
f. A description of all business activity that occurs at 380
the designated address. 381
g. The name and contact information of a designated 382
contact person of the forwarding agent. 383
h. The forwarding agent's website address. 384
i. Any additional information the department requires by 385
rule to demonstrate eligibility for the certificate . 386
j. and A signature attesting to the validity of the 387
information provided. 388
4. An applicant that has not filed a federal return for 389
the preceding tax year under NAICS code 488510 shall provide all 390
of the following: 391
a. A statement of estimated total revenues. 392
b. A statement of estimated revenues associated with 393
international export. 394
c. The NAICS code under which the forwarding agent intends 395
to file a federal return. 396
5. If an applicant does not file a federal return 397
identifying a NAICS code, the applicant must shall provide 398
documentation to support that i ts principal business activity is 399
that of a forwarding agent and that the applicant is otherwise 400
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eligible for the certificate. 401
6. A forwarding agent that applies for and receives a 402
certificate shall register as a dealer with the department. An 403
applicant may not be required to submit an application to 404
register as a dealer when application is made for a certificate, 405
or renewal of a certificate, if the applicant is already 406
registered as a dealer with the department. 407
7. A forwarding agent must shall remit the tax imposed 408
under this chapter on any tangible personal property shipped to 409
the certified designated forwarding agent address if no tax was 410
collected and the tangible personal property remained in this 411
state or if delivery to the purchaser or purchaser' s 412
representative occurs in this state. This subparagraph does not 413
prohibit the forwarding agent from collecting such tax from the 414
consumer of the tangible personal property. 415
8. A forwarding agent shall maintain the following 416
records: 417
a. Copies of sales invoices or receipts between the vendor 418
and the consumer when provided by the vendor to the forwarding 419
agent. If sales invoices or receipts are not provided to the 420
forwarding agent, the forwarding agent must maintain export 421
documentation evidencing the va lue of the purchase consistent 422
with the federal Export Administration Regulations, 15 C.F.R. 423
parts 730-774. 424
b. Copies of federal returns evidencing the forwarding 425
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agent's NAICS principal business activity code. 426
c. Copies of invoices or other documentat ion evidencing 427
shipment to the forwarding agent. 428
d. Invoices between the forwarding agent and the consumer 429
or other documentation evidencing the ship -to destination 430
outside the United States. 431
e. Invoices for foreign postal or transportation services. 432
f. Bills of lading. 433
g. Any other export documentation. 434
435
Such records must be kept in an electronic format and made 436
available for the department's review pursuant to subparagraph 437
9. and ss. 212.13 and 213.35. 438
9. Each certificate expires 5 years after t he date of 439
issuance, except as specified in this subparagraph. 440
a. At least 30 days before expiration, a new application 441
must be submitted to renew the certificate, and the application 442
must contain the information required in subparagraph 3. Upon 443
application for renewal, the certificate is subject to the 444
review and reissuance procedures prescribed by this chapter and 445
department rule. 446
b. Each forwarding agent shall update its application 447
information annually or within 30 days after any material 448
change. 449
c. The department shall verify that the forwarding agent 450
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is actively engaged in facilitating the international export of 451
tangible personal property. 452
d. The department may suspend or revoke the certificate of 453
any forwarding agent that fails to respond wit hin 30 days to a 454
written request for information regarding its business 455
transactions. 456
e. Each forwarding agent shall surrender its certificate 457
to the department if: 458
(I) The forwarding agent has ceased to do business; 459
(II) The forwarding agent has cha nged addresses; 460
(III) The forwarding agent's principal business activity 461
has changed to something other than facilitating the 462
international export of property owned by other persons; or 463
(IV) The certified address is not used for export under 464
this paragraph. 465
10.a. The department shall provide a list on the 466
department's website of forwarding agents that have applied for 467
and received a Florida Certificate of Forwarding Agent Address 468
from the department. The list must include a forwarding agent's 469
entity name, address, and expiration date as provided on the 470
Florida Certificate of Forwarding Agent Address. 471
b. For any certified address with a special five -digit zip 472
code provided by the United States Postal Service, the 473
department shall report the stat e sales tax rate and 474
discretionary sales surtax rate in the department's Tax and 475
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Address Lookup System as zero. This sub -subparagraph does not 476
apply to a certified address with a special five -digit zip code 477
provided by the United States Postal Service if t hat address 478
includes a suite address or secondary address. 479
11. A dealer, other than a forwarding agent that is 480
required to remit tax pursuant to subparagraph 7., may not 481
collect the tax imposed under this chapter on tangible personal 482
property shipped to a certified address listed may accept a copy 483
of the forwarding agent's certificate or rely on the list of 484
forwarding agents' names and addresses on the department's 485
website in lieu of collecting the tax imposed under this chapter 486
when the property is requi red by terms of the sale to be shipped 487
to the designated address on the certificate . A dealer who 488
accepts a valid copy of a certificate or who relies on the list 489
of forwarding agents' names and addresses on the department's 490
website or the electronic databa se and who in good faith and 491
ships purchased tangible personal property to a certified the 492
address on the certificate is not liable for any tax due on 493
sales made during the effective dates indicated on the 494
certificate. 495
12. The department may revoke a forwarding agent's 496
certificate for noncompliance with this paragraph. Any person 497
found to fraudulently use the address on the certificate for the 498
purpose of evading tax is subject to the penalties provided in 499
s. 212.085. 500
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13. The department may adopt rule s to administer this 501
paragraph, including, but not limited to, rules relating to 502
procedures, application and eligibility requirements, and forms. 503
Section 5. Subsection (11) is added to section 213.21, 504
Florida Statutes, to read: 505
213.21 Informal confer ences; compromises.— 506
(11)(a) The department may consider a request to settle or 507
compromise any tax, interest, penalty, or other liability under 508
this section after the time to challenge an assessment or a 509
denial of a refund under s. 72.011 has expired if the taxpayer 510
demonstrates that the failure to initiate a timely challenge was 511
due to: 512
1. The death or life -threatening injury or illness of: 513
a. The taxpayer; 514
b. An immediate family member of the taxpayer; or 515
c. An individual with substantial respon sibility for the 516
management or control of the taxpayer; 517
2. An act of war or terrorism; or 518
3. A natural disaster, fire, or other catastrophic loss. 519
(b) The department may not consider a request received 520
more than 180 days after the time for filing a c ontest under s. 521
72.011 has expired. 522
(c) Any decision by the department regarding a taxpayer's 523
request to compromise or settle a liability under this 524
subsection is not subject to review under chapter 120. 525
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Section 6. Subsections (1), (3), and (6) of se ction 526
213.67, Florida Statutes, are amended to read: 527
213.67 Garnishment. — 528
(1) If a person is delinquent in the payment of any taxes, 529
penalties, and interest, costs, surcharges, and fees owed to the 530
department, the executive director or his or her desig nee may 531
give notice of the amount of such delinquency by registered 532
mail, by personal service, or by electronic means, including, 533
but not limited to, facsimile transmissions, electronic data 534
interchange, or use of the Internet, to all persons having in 535
their possession or under their control any credits or personal 536
property, exclusive of wages, belonging to the delinquent 537
taxpayer, or owing any debts to such delinquent taxpayer at the 538
time of receipt by them of such notice. Thereafter, any person 539
who has been notified may not transfer or make any other 540
disposition of such credits, other personal property, or debts 541
until the executive director or his or her designee consents to 542
a transfer or disposition or until 60 days after the receipt of 543
such notice. However, the credits, other personal property, or 544
debts that exceed the delinquent amount stipulated in the notice 545
are not subject to this section, wherever held, if the taxpayer 546
does not have a prior history of tax delinquencies. If during 547
the effective period of the notice to withhold, any person so 548
notified makes any transfer or disposition of the property or 549
debts required to be withheld under this section, he or she is 550
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liable to the state for any indebtedness owed to the department 551
by the person with respec t to whose obligation the notice was 552
given to the extent of the value of the property or the amount 553
of the debts thus transferred or paid if, solely by reason of 554
such transfer or disposition, the state is unable to recover the 555
indebtedness of the person wi th respect to whose obligation the 556
notice was given. If the delinquent taxpayer contests the 557
intended levy in circuit court or under chapter 120, the notice 558
under this section remains effective until that final resolution 559
of the contest. Any financial inst itution receiving such notice 560
maintains will maintain a right of setoff for any transaction 561
involving a debit card occurring on or before the date of 562
receipt of such notice. 563
(3) During the last 30 days of the 60 -day period set forth 564
in subsection (1), th e executive director or his or her designee 565
may levy upon such credits, other personal property, or debts. 566
The levy must be accomplished by delivery of a notice of levy by 567
registered mail, by personal service, or by electronic means, 568
including, but not lim ited to, facsimile transmission or an 569
electronic data exchange process using a web interface. Upon 570
receipt of the notice of levy, which the person possessing the 571
credits, other personal property, or debts shall transfer them 572
to the department or pay to the department the amount owed to 573
the delinquent taxpayer. 574
(6)(a) Levy may be made under subsection (3) upon credits, 575
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other personal property, or debt of any person with respect to 576
any unpaid tax, penalties, and interest, costs, surcharges, and 577
fees authorized by law only after the executive director or his 578
or her designee has notified such person in writing of the 579
intention to make such levy. 580
(b) No less than 30 days before the day of the levy, the 581
notice of intent to levy required under paragraph (a) must shall 582
be given in person or sent by certified or registered mail to 583
the person's last known address. 584
(c) The notice required in paragraph (a) must include a 585
brief statement that sets forth in simple and nontechnical 586
terms: 587
1. The provisions of this s ection relating to levy and 588
sale of property; 589
2. The procedures applicable to the levy under this 590
section; 591
3. The administrative and judicial appeals available to 592
the taxpayer with respect to such levy and sale, and the 593
procedures relating to such appe als; and 594
4. Any The alternatives, if any, available to taxpayers 595
which could prevent levy on the property. 596
Section 7. Paragraph (c) of subsection (2) of section 597
220.222, Florida Statutes, is amended to read: 598
220.222 Returns; time and place for fili ng.— 599
(2) 600
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(c)1. For purposes of this subsection, a taxpayer is not 601
in compliance with s. 220.32 if the taxpayer underpays the 602
required payment by more than the greater of $6,000 $2,000 or 30 603
percent of the tax shown on the return when filed. 604
2. For the purpose of determining compliance with s. 605
220.32 as referenced in subparagraph 1., the tax shown on the 606
return when filed must include the amount of the allowable 607
credits taken on the return pursuant to s. 220.1875, s. 608
220.1876, s. 220.1877, or s. 220.187 8. 609
Section 8. The amendments made by this act to s. 220.222, 610
Florida Statutes, apply to taxable years ending on or after 611
December 31, 2024. 612
Section 9. (1) The Department of Revenue is authorized, 613
and all conditions are deemed met, to adopt emergency rules 614
pursuant to s. 120.54(4), Florida Statutes, for the purpose of 615
implementing this act. Notwithstanding any other provision of 616
law, emergency rules adopted pursuant to this subsection are 617
effective for 6 months after adoption and may be renew ed during 618
the pendency of procedures to adopt permanent rules addressing 619
the subject of the emergency rules. 620
(2) This section takes effect upon becoming a law and 621
expires July 1, 2025. 622
Section 10. Except as otherwise expressly provided in this 623
act and except for this section, which shall take effect upon 624
this act becoming a law, this act shall take effect July 1, 625
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2024. 626