FL H0159 | 2020 | Regular Session
Status
Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 15-2)
Status: Failed on March 14 2020 - 100% progression
Action: 2020-03-14 - Died in Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Spectrum: Moderate Partisan Bill (Republican 15-2)
Status: Failed on March 14 2020 - 100% progression
Action: 2020-03-14 - Died in Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Revises conditions under which certain dealers are subject to sales tax; deletes exemption for certain dealers from collecting local option surtaxes; provides that certain marketplace providers are subject to registration, collection, & remittance requirements for sales taxes; requires marketplace providers to provide certification to marketplace sellers; specifies requirements for marketplace sellers; requires marketplace providers to allow DOR to audit books & records; provides that marketplace seller is liable for sales tax collection & remittance; authorizes marketplace providers & marketplace sellers to enter into agreements to recover certain taxes, interest, & penalties; grants DOR settlement & compromise authority for marketplace sales; deletes authority of DOR to negotiate collection allowance with certain dealers.
Title
Sales and Use Tax
Sponsors
History
Date | Chamber | Action |
---|---|---|
2020-03-14 | House | Died in Ways and Means Committee |
2020-03-14 | House | Indefinitely postponed and withdrawn from consideration |
2020-01-14 | House | Introduced |
2019-09-25 | House | Referred to Ways and Means Committee; Commerce Committee; Appropriations Committee |
2019-09-12 | House | Filed |
Same As/Similar To
S126 (Similar To) 2020-03-14 - Died in Appropriations
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
212 | 02 | Amended Code | See Bill Text | |
212 | 05 | Amended Code | See Bill Text | |
212 | 0596 | Amended Code | See Bill Text | |
212 | 05965 | Amended Code | See Bill Text | |
212 | 06 | Amended Code | See Bill Text | |
212 | 12 | Amended Code | See Bill Text | |
212 | 18 | Amended Code | See Bill Text | |
212 | 20 | Amended Code | See Bill Text | |
213 | 27 | Amended Code | See Bill Text |
Florida State Sources
Type | Source |
---|---|
Summary | https://www.flsenate.gov/Session/Bill/2020/159 |
Text | https://www.flsenate.gov/Session/Bill/2020/159/BillText/Filed/PDF |