Florida House Bill 7097 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Failed on May 3 2013 - 100% progression
Action: 2013-05-03 - Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
Text: Latest bill text (Introduced) [PDF]

Revises term "mail order sale" to specifically include sales of tangible personal property ordered through Internet or from dealer in foreign country; provides that certain persons who make mail order sales & who have nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in certain enumerated activities; specifies that certain dealers are not required to collect & remit sales & use tax unless certain circumstances exist; 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; revises definition of term "dealer"; creates annual sales tax holiday; provides for determining length of such sales tax holiday; provides for permanent reductions in state tax rates imposed on sales, use, & other transactions under specified circumstances; requires that DOR develop tracking system, in consultation with Revenue Estimating Conference, to determine amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect & remit sales taxes but for amendments made by act; requires DOR to submit annual report to Governor & Legislature.

Tax On Sales, Use, & Other Transactions

House Finance and Tax Subcommittee

Rep. Ritch Workman [R]

Date	Chamber	Action
2013-05-03	House	Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
2013-03-20	House	Referred to Appropriations Committee
2013-03-15	House	Introduced
2013-03-15	House	Filed

H0419 (Similar To) 2013-05-03 - Died in Finance and Tax Subcommittee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
H0497 (Similar To) 2013-05-03 - Died in Finance and Tax Subcommittee
H0505 (Similar To) 2013-05-03 - Died in Finance and Tax Subcommittee
H5601 (Similar To) 2013-04-12 - Laid on Table, companion bill(s) passed, see HB 4013 (Ch. 2013-96), CS/SB 406 (Ch. 2013-42), SB 1500 (Ch. 2013-40)
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)
S0916 (Similar To) 2013-05-03 - Died on Calendar, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
S0406 (Similar To) 2013-05-20 - Chapter No. 2013-42, companion bill(s) passed, see CS/CS/HB 579 (Ch. 2013-198), HB 4013 (Ch. 2013-96), CS/CS/HB 7007 (Ch. 2013-39), SB 1500 (Ch. 2013-40)

Chapter	Article	Section	Citation Type	Statute Text
212	0596		Amended Code	See Bill Text
212	06		Amended Code	See Bill Text

Type	Source
Summary	http://www.flsenate.gov/Session/Bill/2013/7097
Text	http://www.flsenate.gov/Session/Bill/2013/7097/BillText/Filed/PDF