Florida House Bill 497 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on May 3 2013 - 100% progression
Action: 2013-05-03 - Died in Finance and Tax Subcommittee
Text: Latest bill text (Introduced) [PDF]

Creates "Small Business Fairness Act"; revises certain tax rates imposed on sales price of communications services; revises definition of term "mail order sale" to specifically include sales of tangible personal property ordered via Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state's power to levy & collect sales & use tax; provides that certain persons who make mail order sales & who have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax if they engage in certain activities; specifies that dealer who does not have physical presence in this state is required to collect & remit sales & use tax; provides an exception; creates rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax; specifies evidentiary proof that may be submitted to rebut presumption.

Small Business Fairness Act

Rep. Jared Moskowitz [D]

Date	Chamber	Action
2013-05-03	House	Died in Finance and Tax Subcommittee
2013-03-05	House	Introduced
2013-01-30	House	Referred to Finance and Tax Subcommittee; Economic Development and Tourism Subcommittee; Economic Affairs Committee
2013-01-22	House	Filed

H0505 (Similar To) 2013-05-03 - Died in Finance and Tax Subcommittee
H7097 (Similar To) 2013-05-03 - Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
S0088 (Similar To) 2013-05-03 - Died in Commerce and Tourism
S0316 (Similar To) 2013-05-03 - Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)

Chapter	Article	Section	Citation Type	Statute Text
202	12		Amended Code	See Bill Text
202	12001		Amended Code	See Bill Text
203	001		Amended Code	See Bill Text
212	0596		Amended Code	See Bill Text

Type	Source
Summary	http://www.flsenate.gov/Session/Bill/2013/497
Text	http://www.flsenate.gov/Session/Bill/2013/0497/BillText/Filed/PDF