Bill Text: FL S1030 | 2024 | Regular Session | Comm Sub


Bill Title: Taxation

Spectrum: Bipartisan Bill

Status: (Failed) 2024-03-08 - Died in Appropriations [S1030 Detail]

Download: Florida-2024-S1030-Comm_Sub.html
       Florida Senate - 2024                             CS for SB 1030
       
       
        
       By the Committee on Finance and Tax; and Senator Rodriguez
       
       
       
       
       
       593-03295A-24                                         20241030c1
    1                        A bill to be entitled                      
    2         An act relating to taxation; amending s. 206.9931,
    3         F.S.; deleting a registration fee for certain parties;
    4         amending s. 212.031, F.S.; authorizing a county or
    5         school board to exclude rent or license fees from the
    6         discretionary sales surtaxes imposed, under certain
    7         circumstances; requiring that the exclusion be
    8         approved by a majority vote of the board of county
    9         commissioners or the school board; providing that the
   10         exclusion is not required to be approved by
   11         referendum; requiring that the exclusion be initiated
   12         on a specified date; requiring the county or school
   13         board to notify the Department of Revenue by a
   14         specified date for the exclusion to take effect;
   15         amending s. 212.05, F.S.; making technical changes;
   16         specifying the application of an exemption for sales
   17         taxes for certain purchasers of boats and aircraft;
   18         amending s. 212.054, F.S.; specifying that certain
   19         purchases are considered a single item for purposes of
   20         discretionary sales surtax; specifying that certain
   21         property sales are deemed to occur in the county where
   22         the purchaser resides, as identified on specified
   23         documents; amending s. 212.06, F.S.; defining the term
   24         “electronic database”; revising application
   25         requirements for forwarding agents when applying to
   26         the Department of Revenue for a certain certificate;
   27         providing that an applicant may not be required to
   28         submit an application to register as a dealer under
   29         certain circumstances; specifying material changes
   30         that must be reported by a forwarding agent in
   31         updating its application information; requiring the
   32         department to incorporate a statement or notification
   33         in its electronic database for certain addresses;
   34         providing applicability; prohibiting certain dealers
   35         from collecting certain taxes under certain
   36         circumstances; revising the liability of a dealer
   37         under certain circumstances; amending s. 213.21, F.S.;
   38         authorizing the department to consider requests to
   39         settle or compromise certain liabilities after certain
   40         time periods have expired, in certain circumstances;
   41         providing a limitation; providing that certain
   42         department decisions are not subject to review;
   43         amending s. 213.67, F.S.; authorizing certain parties
   44         to include additional specified amounts in a
   45         garnishment levy notice; revising methods for delivery
   46         of levy notices; amending s. 220.222, F.S.; revising
   47         the payment amount for purposes of determining a
   48         taxpayer’s compliance with a provision regarding
   49         underpayment of taxes owed; providing applicability;
   50         authorizing the department to adopt emergency rules;
   51         providing an effective date.
   52          
   53  Be It Enacted by the Legislature of the State of Florida:
   54  
   55         Section 1. Subsection (1) of section 206.9931, Florida
   56  Statutes, is amended to read:
   57         206.9931 Administrative provisions.—
   58         (1) Any person producing in, importing into, or causing to
   59  be imported into this state taxable pollutants for sale, use, or
   60  otherwise and who is not registered or licensed pursuant to
   61  other parts of this chapter is hereby required to register and
   62  become licensed for the purposes of this part. Such person shall
   63  register as either a producer or importer of pollutants and
   64  shall be subject to all applicable registration and licensing
   65  provisions of this chapter, as if fully set out in this part and
   66  made expressly applicable to the taxes imposed herein,
   67  including, but not limited to, ss. 206.02-206.025, 206.03,
   68  206.04, and 206.05. For the purposes of this section,
   69  registrations required exclusively for this part shall be made
   70  within 90 days of July 1, 1986, for existing businesses, or
   71  before prior to the first production or importation of
   72  pollutants for businesses created after July 1, 1986. The fee
   73  for registration shall be $30. Failure to timely register is a
   74  misdemeanor of the first degree, punishable as provided in s.
   75  775.082 or s. 775.083.
   76         Section 2. Subsection (10) is added to section 212.031,
   77  Florida Statutes, to read:
   78         212.031 Tax on rental or license fee for use of real
   79  property.—
   80         (10)Notwithstanding s. 212.054, a county or school board
   81  imposing a discretionary sales surtax under s. 212.055 may
   82  exclude the total rent or license fee charged under this section
   83  from any discretionary sales surtax levied by such county or
   84  school board.
   85         (a)The exclusion must be approved by a majority vote of
   86  the members of the board of county commissioners or school board
   87  currently imposing the discretionary sales surtax. The exclusion
   88  is not required to be approved by referendum.
   89         (b)The exclusion must be initiated on January 1 of the
   90  year following approval. The county or school board must notify
   91  the department by September 1 for the exclusion to take effect
   92  on the following January 1.
   93         Section 3. Paragraph (a) of subsection (1) of section
   94  212.05, Florida Statutes, is amended to read:
   95         212.05 Sales, storage, use tax.—It is hereby declared to be
   96  the legislative intent that every person is exercising a taxable
   97  privilege who engages in the business of selling tangible
   98  personal property at retail in this state, including the
   99  business of making or facilitating remote sales; who rents or
  100  furnishes any of the things or services taxable under this
  101  chapter; or who stores for use or consumption in this state any
  102  item or article of tangible personal property as defined herein
  103  and who leases or rents such property within the state.
  104         (1) For the exercise of such privilege, a tax is levied on
  105  each taxable transaction or incident, which tax is due and
  106  payable as follows:
  107         (a)1.a. At the rate of 6 percent of the sales price of each
  108  item or article of tangible personal property when sold at
  109  retail in this state, computed on each taxable sale for the
  110  purpose of remitting the amount of tax due the state, and
  111  including each and every retail sale.
  112         b. Each occasional or isolated sale of an aircraft, boat,
  113  mobile home, or motor vehicle of a class or type which is
  114  required to be registered, licensed, titled, or documented in
  115  this state or by the United States Government shall be subject
  116  to tax at the rate provided in this paragraph. The department
  117  shall by rule adopt any nationally recognized publication for
  118  valuation of used motor vehicles as the reference price list for
  119  any used motor vehicle which is required to be licensed pursuant
  120  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
  121  party to an occasional or isolated sale of such a vehicle
  122  reports to the tax collector a sales price which is less than 80
  123  percent of the average loan price for the specified model and
  124  year of such vehicle as listed in the most recent reference
  125  price list, the tax levied under this paragraph shall be
  126  computed by the department on such average loan price unless the
  127  parties to the sale have provided to the tax collector an
  128  affidavit signed by each party, or other substantial proof,
  129  stating the actual sales price. Any party to such sale who
  130  reports a sales price less than the actual sales price is guilty
  131  of a misdemeanor of the first degree, punishable as provided in
  132  s. 775.082 or s. 775.083. The department shall collect or
  133  attempt to collect from such party any delinquent sales taxes.
  134  In addition, such party shall pay any tax due and any penalty
  135  and interest assessed plus a penalty equal to twice the amount
  136  of the additional tax owed. Notwithstanding any other provision
  137  of law, the Department of Revenue may waive or compromise any
  138  penalty imposed pursuant to this subparagraph.
  139         2. This paragraph does not apply to the sale of a boat or
  140  aircraft by or through a registered dealer under this chapter to
  141  a purchaser who, at the time of taking delivery, is a
  142  nonresident of this state, does not make his or her permanent
  143  place of abode in this state, and is not engaged in carrying on
  144  in this state any employment, trade, business, or profession in
  145  which the boat or aircraft will be used in this state, or is a
  146  corporation none of the officers or directors of which is a
  147  resident of, or makes his or her permanent place of abode in,
  148  this state, or is a noncorporate entity that has no individual
  149  vested with authority to participate in the management,
  150  direction, or control of the entity’s affairs who is a resident
  151  of, or makes his or her permanent abode in, this state. For
  152  purposes of this exemption, either a registered dealer acting on
  153  his or her own behalf as seller, a registered dealer acting as
  154  broker on behalf of a seller, or a registered dealer acting as
  155  broker on behalf of the nonresident purchaser may be deemed to
  156  be the selling dealer. This exemption is shall not be allowed
  157  unless:
  158         a. The nonresident purchaser removes a qualifying boat, as
  159  described in sub-subparagraph f., from this the state within 90
  160  days after the date of purchase or extension, or the nonresident
  161  purchaser removes a nonqualifying boat or an aircraft from this
  162  state within 10 days after the date of purchase or, when the
  163  boat or aircraft is repaired or altered, within 20 days after
  164  completion of the repairs or alterations; or if the aircraft
  165  will be registered in a foreign jurisdiction and:
  166         (I) Application for the aircraft’s registration is properly
  167  filed with a civil airworthiness authority of a foreign
  168  jurisdiction within 10 days after the date of purchase;
  169         (II) The nonresident purchaser removes the aircraft from
  170  this the state to a foreign jurisdiction within 10 days after
  171  the date the aircraft is registered by the applicable foreign
  172  airworthiness authority; and
  173         (III) The aircraft is operated in this the state solely to
  174  remove it from this the state to a foreign jurisdiction.
  175  
  176  For purposes of this sub-subparagraph, the term “foreign
  177  jurisdiction” means any jurisdiction outside of the United
  178  States or any of its territories;
  179         b. The nonresident purchaser, within 90 days after from the
  180  date of departure, provides the department with written proof
  181  that the nonresident purchaser licensed, registered, titled, or
  182  documented the boat or aircraft outside this the state. If such
  183  written proof is unavailable, within 90 days the nonresident
  184  purchaser must shall provide proof that the nonresident
  185  purchaser applied for such license, title, registration, or
  186  documentation. The nonresident purchaser shall forward to the
  187  department proof of title, license, registration, or
  188  documentation upon receipt;
  189         c. The nonresident purchaser, within 30 days after removing
  190  the boat or aircraft from this state Florida, furnishes the
  191  department with proof of removal in the form of receipts for
  192  fuel, dockage, slippage, tie-down, or hangaring from outside of
  193  Florida. The information so provided must clearly and
  194  specifically identify the boat or aircraft;
  195         d. The selling dealer, within 30 days after the date of
  196  sale, provides to the department a copy of the sales invoice,
  197  closing statement, bills of sale, and the original affidavit
  198  signed by the nonresident purchaser affirming attesting that the
  199  nonresident purchaser qualifies for exemption from sales tax
  200  pursuant to this subparagraph and attesting that the nonresident
  201  purchaser will provide the documentation required to
  202  substantiate the exemption claimed under he or she has read the
  203  provisions of this subparagraph section;
  204         e. The seller makes a copy of the affidavit a part of his
  205  or her record for as long as required by s. 213.35; and
  206         f. Unless the nonresident purchaser of a boat of 5 net tons
  207  of admeasurement or larger intends to remove the boat from this
  208  state within 10 days after the date of purchase or when the boat
  209  is repaired or altered, within 20 days after completion of the
  210  repairs or alterations, the nonresident purchaser applies to the
  211  selling dealer for a decal which authorizes 90 days after the
  212  date of purchase for removal of the boat. The nonresident
  213  purchaser of a qualifying boat may apply to the selling dealer
  214  within 60 days after the date of purchase for an extension decal
  215  that authorizes the boat to remain in this state for an
  216  additional 90 days, but not more than a total of 180 days,
  217  before the nonresident purchaser is required to pay the tax
  218  imposed by this chapter. The department is authorized to issue
  219  decals in advance to dealers. The number of decals issued in
  220  advance to a dealer shall be consistent with the volume of the
  221  dealer’s past sales of boats which qualify under this sub
  222  subparagraph. The selling dealer or his or her agent shall mark
  223  and affix the decals to qualifying boats in the manner
  224  prescribed by the department, before delivery of the boat.
  225         (I) The department is hereby authorized to charge dealers a
  226  fee sufficient to recover the costs of decals issued, except the
  227  extension decal shall cost $425.
  228         (II) The proceeds from the sale of decals will be deposited
  229  into the administrative trust fund.
  230         (III) Decals shall display information to identify the boat
  231  as a qualifying boat under this sub-subparagraph, including, but
  232  not limited to, the decal’s date of expiration.
  233         (IV) The department is authorized to require dealers who
  234  purchase decals to file reports with the department and may
  235  prescribe all necessary records by rule. All such records are
  236  subject to inspection by the department.
  237         (V) Any dealer or his or her agent who issues a decal
  238  falsely, fails to affix a decal, mismarks the expiration date of
  239  a decal, or fails to properly account for decals will be
  240  considered prima facie to have committed a fraudulent act to
  241  evade the tax and will be liable for payment of the tax plus a
  242  mandatory penalty of 200 percent of the tax, and shall be liable
  243  for fine and punishment as provided by law for a conviction of a
  244  misdemeanor of the first degree, as provided in s. 775.082 or s.
  245  775.083.
  246         (VI) Any nonresident purchaser of a boat who removes a
  247  decal before permanently removing the boat from this the state,
  248  or defaces, changes, modifies, or alters a decal in a manner
  249  affecting its expiration date before its expiration, or who
  250  causes or allows the same to be done by another, will be
  251  considered prima facie to have committed a fraudulent act to
  252  evade the tax and will be liable for payment of the tax plus a
  253  mandatory penalty of 200 percent of the tax, and shall be liable
  254  for fine and punishment as provided by law for a conviction of a
  255  misdemeanor of the first degree, as provided in s. 775.082 or s.
  256  775.083.
  257         (VII) The department is authorized to adopt rules necessary
  258  to administer and enforce this subparagraph and to publish the
  259  necessary forms and instructions.
  260         (VIII) The department is hereby authorized to adopt
  261  emergency rules pursuant to s. 120.54(4) to administer and
  262  enforce the provisions of this subparagraph.
  263  
  264  If the nonresident purchaser fails to remove the qualifying boat
  265  from this state within the maximum 180 days after purchase or a
  266  nonqualifying boat or an aircraft from this state within 10 days
  267  after purchase or, when the boat or aircraft is repaired or
  268  altered, within 20 days after completion of such repairs or
  269  alterations, or permits the boat or aircraft to return to this
  270  state within 6 months after from the date of departure, except
  271  as provided in s. 212.08(7)(fff), or if the nonresident
  272  purchaser fails to furnish the department with any of the
  273  documentation required by this subparagraph within the
  274  prescribed time period, the nonresident purchaser is shall be
  275  liable for use tax on the cost price of the boat or aircraft
  276  and, in addition thereto, payment of a penalty to the Department
  277  of Revenue equal to the tax payable. This penalty is shall be in
  278  lieu of the penalty imposed by s. 212.12(2). The maximum 180-day
  279  period following the sale of a qualifying boat tax-exempt to a
  280  nonresident may not be tolled for any reason.
  281         Section 4. Paragraph (b) of subsection (2) and paragraph
  282  (a) of subsection (3) of section 212.054, Florida Statutes, are
  283  amended to read:
  284         212.054 Discretionary sales surtax; limitations,
  285  administration, and collection.—
  286         (2)
  287         (b) However:
  288         1. The sales amount above $5,000 on any item of tangible
  289  personal property shall not be subject to the surtax. However,
  290  charges for prepaid calling arrangements, as defined in s.
  291  212.05(1)(e)1.a., shall be subject to the surtax. For purposes
  292  of administering the $5,000 limitation on an item of tangible
  293  personal property:,
  294         a. If two or more taxable items of tangible personal
  295  property are sold to the same purchaser at the same time and,
  296  under generally accepted business practice or industry standards
  297  or usage, are normally sold in bulk or are items that, when
  298  assembled, comprise a working unit or part of a working unit,
  299  such items must be considered a single item for purposes of the
  300  $5,000 limitation when supported by a charge ticket, sales slip,
  301  invoice, or other tangible evidence of a single sale or rental.
  302         b. The sale of a boat and the corresponding boat trailer,
  303  which trailer is identified as a motor vehicle as defined in s.
  304  320.01(1), must be taxed as a single item when sold to the same
  305  purchaser, at the same time, and included in the same invoice.
  306         2. In the case of utility services billed on or after the
  307  effective date of any such surtax, the entire amount of the
  308  charge for utility services shall be subject to the surtax. In
  309  the case of utility services billed after the last day the
  310  surtax is in effect, the entire amount of the charge on said
  311  items shall not be subject to the surtax. “Utility service,” as
  312  used in this section, does not include any communications
  313  services as defined in chapter 202.
  314         3. In the case of written contracts which are signed prior
  315  to the effective date of any such surtax for the construction of
  316  improvements to real property or for remodeling of existing
  317  structures, the surtax shall be paid by the contractor
  318  responsible for the performance of the contract. However, the
  319  contractor may apply for one refund of any such surtax paid on
  320  materials necessary for the completion of the contract. Any
  321  application for refund shall be made no later than 15 months
  322  following initial imposition of the surtax in that county. The
  323  application for refund shall be in the manner prescribed by the
  324  department by rule. A complete application shall include proof
  325  of the written contract and of payment of the surtax. The
  326  application shall contain a sworn statement, signed by the
  327  applicant or its representative, attesting to the validity of
  328  the application. The department shall, within 30 days after
  329  approval of a complete application, certify to the county
  330  information necessary for issuance of a refund to the applicant.
  331  Counties are hereby authorized to issue refunds for this purpose
  332  and shall set aside from the proceeds of the surtax a sum
  333  sufficient to pay any refund lawfully due. Any person who
  334  fraudulently obtains or attempts to obtain a refund pursuant to
  335  this subparagraph, in addition to being liable for repayment of
  336  any refund fraudulently obtained plus a mandatory penalty of 100
  337  percent of the refund, is guilty of a felony of the third
  338  degree, punishable as provided in s. 775.082, s. 775.083, or s.
  339  775.084.
  340         4. In the case of any vessel, railroad, or motor vehicle
  341  common carrier entitled to partial exemption from tax imposed
  342  under this chapter pursuant to s. 212.08(4), (8), or (9), the
  343  basis for imposition of surtax shall be the same as provided in
  344  s. 212.08 and the ratio shall be applied each month to total
  345  purchases in this state of property qualified for proration
  346  which is delivered or sold in the taxing county to establish the
  347  portion used and consumed in intracounty movement and subject to
  348  surtax.
  349         (3) For the purpose of this section, a transaction shall be
  350  deemed to have occurred in a county imposing the surtax when:
  351         (a)1. The sale includes an item of tangible personal
  352  property, a service, or tangible personal property representing
  353  a service, and the item of tangible personal property, the
  354  service, or the tangible personal property representing the
  355  service is delivered within the county. If there is no
  356  reasonable evidence of delivery of a service, the sale of a
  357  service is deemed to occur in the county in which the purchaser
  358  accepts the bill of sale.
  359         2. The sale of any motor vehicle or mobile home of a class
  360  or type which is required to be registered in this state or in
  361  any other state shall be deemed to have occurred only in the
  362  county identified as the residence address of the purchaser on
  363  the registration or title document for such property.
  364         3. The sale of property under sub-subparagraph (2)(b)1.b.
  365  is deemed to occur in the county where the purchaser resides, as
  366  identified on the registration or title documents for such
  367  property.
  368         Section 5. Paragraph (b) of subsection (5) of section
  369  212.06, Florida Statutes, is amended to read:
  370         212.06 Sales, storage, use tax; collectible from dealers;
  371  “dealer” defined; dealers to collect from purchasers;
  372  legislative intent as to scope of tax.—
  373         (5)
  374         (b)1. As used in this subsection, the term:
  375         a. “Certificate” means a Florida Certificate of Forwarding
  376  Agent Address.
  377         b.“Electronic database” means the database created and
  378  maintained by the department pursuant to s. 202.22(2).
  379         c.b. “Facilitating” means preparation for or arranging for
  380  export.
  381         d.c. “Forwarding agent” means a person or business whose
  382  principal business activity is facilitating for compensation the
  383  export of property owned by other persons.
  384         e.d. “NAICS” means those classifications contained in the
  385  North American Industry Classification System as published in
  386  2007 by the Office of Management and Budget, Executive Office of
  387  the President.
  388         f.e. “Principal business activity” means the activity from
  389  which the person or business derives the highest percentage of
  390  its total receipts.
  391         2. A forwarding agent engaged in international export may
  392  apply to the department for a certificate.
  393         3. Each application must include all of the following:
  394         a. The designation of an address for the forwarding agent.
  395         b. A certification that:
  396         (I) The tangible personal property delivered to the
  397  designated address for export originates with a United States
  398  vendor;
  399         (II) The tangible personal property delivered to the
  400  designated address for export is irrevocably committed to export
  401  out of the United States through a continuous and unbroken
  402  exportation process; and
  403         (III) The designated address is used exclusively by the
  404  forwarding agent for such export.
  405         c. A copy of the forwarding agent’s last filed federal
  406  income tax return showing the entity’s principal business
  407  activity classified under NAICS code 488510, except as provided
  408  under subparagraph 4. or subparagraph 5.
  409         d. A statement of the total revenues of the forwarding
  410  agent.
  411         e. A statement of the amount of revenues associated with
  412  international export of the forwarding agent.
  413         f. A description of all business activity that occurs at
  414  the designated address.
  415         g. The name and contact information of a designated contact
  416  person of the forwarding agent.
  417         h. The forwarding agent’s website address.
  418         i. Any additional information the department requires by
  419  rule to demonstrate eligibility for the certificate.
  420         j.and A signature attesting to the validity of the
  421  information provided.
  422         4. An applicant that has not filed a federal return for the
  423  preceding tax year under NAICS code 488510 shall provide all of
  424  the following:
  425         a. A statement of estimated total revenues.
  426         b. A statement of estimated revenues associated with
  427  international export.
  428         c. The NAICS code under which the forwarding agent intends
  429  to file a federal return.
  430         5. If an applicant does not file a federal return
  431  identifying a NAICS code, the applicant must shall provide
  432  documentation to support that its principal business activity is
  433  that of a forwarding agent and that the applicant is otherwise
  434  eligible for the certificate.
  435         6. A forwarding agent that applies for and receives a
  436  certificate shall register as a dealer with the department. An
  437  applicant may not be required to submit an application to
  438  register as a dealer when application is made for a certificate,
  439  or renewal of a certificate, if the applicant is already
  440  registered as a dealer with the department.
  441         7. A forwarding agent must shall remit the tax imposed
  442  under this chapter on any tangible personal property shipped to
  443  the certified designated forwarding agent address if no tax was
  444  collected and the tangible personal property remained in this
  445  state or if delivery to the purchaser or purchaser’s
  446  representative occurs in this state. This subparagraph does not
  447  prohibit the forwarding agent from collecting such tax from the
  448  consumer of the tangible personal property.
  449         8. A forwarding agent shall maintain the following records:
  450         a. Copies of sales invoices or receipts between the vendor
  451  and the consumer when provided by the vendor to the forwarding
  452  agent. If sales invoices or receipts are not provided to the
  453  forwarding agent, the forwarding agent must maintain export
  454  documentation evidencing the value of the purchase consistent
  455  with the federal Export Administration Regulations, 15 C.F.R.
  456  parts 730-774.
  457         b. Copies of federal returns evidencing the forwarding
  458  agent’s NAICS principal business activity code.
  459         c. Copies of invoices or other documentation evidencing
  460  shipment to the forwarding agent.
  461         d. Invoices between the forwarding agent and the consumer
  462  or other documentation evidencing the ship-to destination
  463  outside the United States.
  464         e. Invoices for foreign postal or transportation services.
  465         f. Bills of lading.
  466         g. Any other export documentation.
  467  
  468  Such records must be kept in an electronic format and made
  469  available for the department’s review pursuant to subparagraph
  470  9. and ss. 212.13 and 213.35.
  471         9. Each certificate expires 5 years after the date of
  472  issuance, except as specified in this subparagraph.
  473         a. At least 30 days before expiration, a new application
  474  must be submitted to renew the certificate, and the application
  475  must contain the information required in subparagraph 3. Upon
  476  application for renewal, the certificate is subject to the
  477  review and reissuance procedures prescribed by this chapter and
  478  department rule.
  479         b. Each forwarding agent shall update its application
  480  information annually or within 30 days after any material
  481  change, including any of the following, as applicable:
  482         (I)The forwarding agent has ceased to do business;
  483         (II)The forwarding agent has changed addresses;
  484         (III)The forwarding agent’s principal business activity
  485  has changed to something other than facilitating the
  486  international export of property owned by other persons; or
  487         (IV)The certified address is not used for export under
  488  this paragraph.
  489         c. The department shall verify that the forwarding agent is
  490  actively engaged in facilitating the international export of
  491  tangible personal property.
  492         d. The department may suspend or revoke the certificate of
  493  any forwarding agent that fails to respond within 30 days to a
  494  written request for information regarding its business
  495  transactions.
  496         10.a. The department shall provide a list on the
  497  department’s website of forwarding agents that have applied for
  498  and received a Florida Certificate of Forwarding Agent Address
  499  from the department. The list must include a forwarding agent’s
  500  entity name, address, and expiration date as provided on the
  501  Florida Certificate of Forwarding Agent Address.
  502         b.The department shall incorporate a statement or
  503  notification in its electronic database for each certified
  504  address with a unique street address or zip code. This sub
  505  subparagraph does not apply for a certified address approved by
  506  the department with a unique suite address or secondary address.
  507         11. A dealer, other than a forwarding agent that is
  508  required to remit tax pursuant to subparagraph 7., may not
  509  collect the tax imposed under this chapter on tangible personal
  510  property shipped to a certified address listed may accept a copy
  511  of the forwarding agent’s certificate or rely on the list of
  512  forwarding agents’ names and addresses on the department’s
  513  website in lieu of collecting the tax imposed under this chapter
  514  when the property is required by terms of the sale to be shipped
  515  to the designated address on the certificate. A dealer who
  516  accepts a valid copy of a certificate or who relies on the list
  517  of forwarding agents’ names and addresses on the department’s
  518  website or the electronic database and who in good faith and
  519  ships purchased tangible personal property to a certified the
  520  address on the certificate is not liable for any tax due on
  521  sales made during the effective dates indicated on the
  522  certificate.
  523         12. The department may revoke a forwarding agent’s
  524  certificate for noncompliance with this paragraph. Any person
  525  found to fraudulently use the address on the certificate for the
  526  purpose of evading tax is subject to the penalties provided in
  527  s. 212.085.
  528         13. The department may adopt rules to administer this
  529  paragraph, including, but not limited to, rules relating to
  530  procedures, application and eligibility requirements, and forms.
  531         Section 6. Subsection (11) is added to section 213.21,
  532  Florida Statutes, to read:
  533         213.21 Informal conferences; compromises.—
  534         (11)(a) The department may consider a request to settle or
  535  compromise any tax, interest, penalty, or other liability under
  536  this section after the time to challenge an assessment or a
  537  denial of a refund under s. 72.011 has expired if the taxpayer
  538  demonstrates that the failure to initiate a timely challenge was
  539  due to any of the following:
  540         1. The death or life-threatening injury or illness of:
  541         a. The taxpayer;
  542         b. An immediate family member of the taxpayer; or
  543         c.An individual with substantial responsibility for the
  544  management or control of the taxpayer.
  545         2. An act of war or terrorism.
  546         3. A natural disaster, fire, or other catastrophic loss.
  547         (b) The department may not consider a request received more
  548  than 180 days after the time has expired for contesting it under
  549  s. 72.011.
  550         (c) Any decision by the department regarding a taxpayer’s
  551  request to compromise or settle a liability under this
  552  subsection is not subject to review under chapter 120.
  553         Section 7. Subsections (1), (3), and (6) of section 213.67,
  554  Florida Statutes, are amended to read:
  555         213.67 Garnishment.—
  556         (1) If a person is delinquent in the payment of any taxes,
  557  penalties, and interest, costs, surcharges, and fees owed to the
  558  department, the executive director or his or her designee may
  559  give notice of the amount of such delinquency by registered
  560  mail, by personal service, or by electronic means, including,
  561  but not limited to, facsimile transmissions, electronic data
  562  interchange, or use of the Internet, to all persons having in
  563  their possession or under their control any credits or personal
  564  property, exclusive of wages, belonging to the delinquent
  565  taxpayer, or owing any debts to such delinquent taxpayer at the
  566  time of receipt by them of such notice. Thereafter, any person
  567  who has been notified may not transfer or make any other
  568  disposition of such credits, other personal property, or debts
  569  until the executive director or his or her designee consents to
  570  a transfer or disposition or until 60 days after the receipt of
  571  such notice. However, the credits, other personal property, or
  572  debts that exceed the delinquent amount stipulated in the notice
  573  are not subject to this section, wherever held, if the taxpayer
  574  does not have a prior history of tax delinquencies. If during
  575  the effective period of the notice to withhold, any person so
  576  notified makes any transfer or disposition of the property or
  577  debts required to be withheld under this section, he or she is
  578  liable to the state for any indebtedness owed to the department
  579  by the person with respect to whose obligation the notice was
  580  given to the extent of the value of the property or the amount
  581  of the debts thus transferred or paid if, solely by reason of
  582  such transfer or disposition, the state is unable to recover the
  583  indebtedness of the person with respect to whose obligation the
  584  notice was given. If the delinquent taxpayer contests the
  585  intended levy in circuit court or under chapter 120, the notice
  586  under this section remains effective until that final resolution
  587  of the contest. Any financial institution receiving such notice
  588  maintains will maintain a right of setoff for any transaction
  589  involving a debit card occurring on or before the date of
  590  receipt of such notice.
  591         (3) During the last 30 days of the 60-day period set forth
  592  in subsection (1), the executive director or his or her designee
  593  may levy upon such credits, other personal property, or debts.
  594  The levy must be accomplished by delivery of a notice of levy by
  595  registered mail, by personal service, or by electronic means,
  596  including, but not limited to, facsimile transmission or an
  597  electronic data exchange process using a web interface. Upon
  598  receipt of the notice of levy, which the person possessing the
  599  credits, other personal property, or debts must shall transfer
  600  them to the department or pay to the department the amount owed
  601  to the delinquent taxpayer.
  602         (6)(a) Levy may be made under subsection (3) upon credits,
  603  other personal property, or debt of any person with respect to
  604  any unpaid tax, penalties, and interest, costs, surcharges, and
  605  fees authorized by law only after the executive director or his
  606  or her designee has notified such person in writing of the
  607  intention to make such levy.
  608         (b) No less than 30 days before the day of the levy, the
  609  notice of intent to levy required under paragraph (a) must shall
  610  be given in person or sent by certified or registered mail to
  611  the person’s last known address.
  612         (c) The notice required in paragraph (a) must include a
  613  brief statement that sets forth in simple and nontechnical
  614  terms:
  615         1. The provisions of this section relating to levy and sale
  616  of property;
  617         2. The procedures applicable to the levy under this
  618  section;
  619         3. The administrative and judicial appeals available to the
  620  taxpayer with respect to such levy and sale, and the procedures
  621  relating to such appeals; and
  622         4. Any The alternatives, if any, available to taxpayers
  623  which could prevent levy on the property.
  624         Section 8. Paragraph (c) of subsection (2) of section
  625  220.222, Florida Statutes, is amended to read:
  626         220.222 Returns; time and place for filing.—
  627         (2)(c)1. For purposes of this subsection, a taxpayer is not
  628  in compliance with s. 220.32 if the taxpayer underpays the
  629  required payment by more than the greater of $6,000 $2,000 or 30
  630  percent of the tax shown on the return when filed.
  631         2. For the purpose of determining compliance with s. 220.32
  632  as referenced in subparagraph 1., the tax shown on the return
  633  when filed must include the amount of the allowable credits
  634  taken on the return pursuant to s. 220.1875, s. 220.1876, s.
  635  220.1877, or s. 220.1878.
  636         Section 9. The amendments made by this act to s. 220.222,
  637  Florida Statutes, apply to taxable years ending on or after
  638  December 31, 2024.
  639         Section 10. The Department of Revenue is authorized, and
  640  all conditions are deemed met, to adopt emergency rules pursuant
  641  to s. 120.54(4), Florida Statutes, for the purpose of
  642  implementing this act. Notwithstanding any other law, emergency
  643  rules adopted pursuant to this section are effective for 6
  644  months after adoption and may be renewed during the pendency of
  645  procedures to adopt permanent rules addressing the subject of
  646  the emergency rules. This section shall expire July 1, 2025.
  647         Section 11. This act shall take effect July 1, 2024.

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