Florida – SST Conformity Legislation Introduced

SALT Report 1325 –┬áThe Florida House of Representatives has introduced legislation that would modify the state’s tax laws to conform to the Streamlined Sales and Use Tax (SST) Agreement.
H.B. 1181 – Revenue-Neutral Tax Reform
  • Replaces revenue from local school property tax & non-voted discretionary property taxes with revenue from state sales tax surtax
  • Revises provisions for purposes relating to Streamlined Sales & Use Tax Agreement;
  • Deletes application of brackets for calculation of sales & use taxes
  • Creates education surtax on sales & use tax base
  • Revises exemptions from sales & use tax for food & medical products
  • Revises exemption from sales & use tax for drinking water sold in certain containers to limit exemption to water sold in containers of specified size or larger
  • Provides for entry into agreements with other states to simplify & facilitate compliance with sales tax laws
If enacted, the legislation would be effective January 1, 2013.
H.B. 321 – Streamlined Sales and Use Tax Agreement
  • Specifies certain facilities that are exempt from transient rentals tax
  • Deletes application of brackets for calculation of sales & use taxes
  • Revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due
  • Deletes application of brackets for calculation of sales & use taxes
  • Limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes
  • Provides criteria to determine the taxability of certain sales
  • Removes provisions relating to mail-order sales
  • Requires purchasers of direct mail to use direct-mail forms
  • Provides criteria for determining location of transactions
  • Revises exemptions from sales & use tax for food & medical products
  • Provides for computation of taxes due based on rounding instead of brackets
  • Deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement
  • Provides for adoption of emergency rules
  • Repeals provisions pertaining to taxation of mail-order sales
If enacted, the legislation would be effective January 1, 2013.
S.B. 430 – Streamlined Sales and Use Tax Agreement
  • Specifies certain facilities that are exempt from the transient rentals tax
  • Provides that an exception relating to food and drink concessionaire services from the tax on the license or rental fee for the use of real property is limited to the space used exclusively for selling and distributing food and drinks
  • Limits the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes
  • Authorizes the Department of Revenue to use electronic means to notify dealers of changes in the sales and use tax rates
  • Revises exemptions from the sales and use tax for food and medical products
  • Provides for the registration of sellers, the certification of a person as a certified service provider, and the certification of a software program as a certified automated system by the governing board under the Streamlined Sales and Use Tax Agreement, etc
If enacted, the legislation would be effective January 1, 2013.
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