Bill Text: FL S0500 | 2014 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Sales, Storage, and Use Tax

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2014-03-20 - Withdrawn from further consideration [S0500 Detail]

Download: Florida-2014-S0500-Introduced.html

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       Florida Senate - 2014                                     SB 500
       
       
        
       By Senator Ring
       
       
       
       
       
       29-00673A-14                                           2014500__
    1                        A bill to be entitled                      
    2         An act relating to the sales, storage, and use tax;
    3         amending s. 212.05, F.S.; removing the tax from
    4         security systems services; making technical
    5         corrections; providing an effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (i) of subsection (1) of section
   10  212.05, Florida Statutes, is amended to read:
   11         212.05 Sales, storage, use tax.—It is hereby declared to be
   12  the legislative intent that every person is exercising a taxable
   13  privilege who engages in the business of selling tangible
   14  personal property at retail in this state, including the
   15  business of making mail order sales, or who rents or furnishes
   16  any of the things or services taxable under this chapter, or who
   17  stores for use or consumption in this state any item or article
   18  of tangible personal property as defined herein and who leases
   19  or rents such property within the state.
   20         (1) For the exercise of such privilege, a tax is levied on
   21  each taxable transaction or incident, which tax is due and
   22  payable as follows:
   23         (i)1. At the rate of 6 percent on charges for all:
   24         a. Investigative services Detective, security guard and
   25  patrol services burglar protection, and armored car services,
   26  other protection services (NAICS National Numbers 561611,
   27  561612, and 561613, and 561621). A Any law enforcement officer,
   28  as defined in s. 943.10, who is performing approved duties as
   29  determined by his or her local law enforcement agency in his or
   30  her capacity as a law enforcement officer, and who is subject to
   31  the direct and immediate command of the his or her law
   32  enforcement agency, and wearing a in the law enforcement
   33  officer’s uniform as authorized by the his or her law
   34  enforcement agency, is performing law enforcement and public
   35  safety services and is not performing investigative services
   36  detective, security guard and patrol services burglar
   37  protection, or armored car other protective services, if the law
   38  enforcement officer is performing his or her approved duties in
   39  a geographical area in which the law enforcement officer has
   40  arrest jurisdiction. Such law enforcement and public safety
   41  services are not subject to tax irrespective of whether the duty
   42  is characterized as “extra duty,” “off-duty,” or “secondary
   43  employment,” and irrespective of whether the officer is paid
   44  directly or through the officer’s agency by an outside source.
   45  The term “law enforcement officer” includes a full-time or part
   46  time law enforcement officer officers, and an any auxiliary law
   47  enforcement officer if the, when such auxiliary law enforcement
   48  officer is working under the direct supervision of a full-time
   49  or part-time law enforcement officer.
   50         b. Janitorial services Nonresidential cleaning, excluding
   51  cleaning of the interiors of transportation equipment, and
   52  nonresidential building exterminating and pest control services,
   53  (NAICS National Numbers 561710 and 561720).
   54         2. As used in this paragraph, “NAICS” means those
   55  classifications contained in the North American Industry
   56  Classification System, as published in 2012 2007 by the Office
   57  of Management and Budget, Executive Office of the President.
   58         3. Charges for investigative services detective, security
   59  guard and patrol services burglar protection, and armored car
   60  other protection security services performed in this state but
   61  used outside this state are exempt from taxation. Charges for
   62  investigative services detective, security guard and patrol
   63  services burglar protection, and armored car other protection
   64  security services performed outside this state and used in this
   65  state are subject to tax.
   66         4. If a transaction involves both the sale or use of a
   67  service taxable under this paragraph and the sale or use of a
   68  service or any other item not taxable under this chapter, the
   69  consideration paid must be separately identified and stated with
   70  respect to the taxable and exempt portions of the transaction or
   71  the entire transaction is shall be presumed taxable. The burden
   72  is shall be on the seller of the service or the purchaser of the
   73  service, as whichever applicable, to overcome this presumption
   74  by providing documentary evidence as to which portion of the
   75  transaction is exempt from tax. The department may is authorized
   76  to adjust the amount of consideration identified as the taxable
   77  and exempt portions of the transaction; however, a determination
   78  that the taxable and exempt portions are inaccurately stated and
   79  that the adjustment is applicable must be supported by
   80  substantial competent evidence.
   81         5. Each seller of services subject to sales tax pursuant to
   82  this paragraph shall maintain a monthly log showing each
   83  transaction for which sales tax was not collected because the
   84  services meet the requirements of subparagraph 3. for out-of
   85  state use. The log must identify the purchaser’s name, location
   86  and mailing address, and federal employer identification number,
   87  if a business, or the social security number, if an individual,
   88  the service sold, the price of the service, the date of sale,
   89  the reason for the exemption, and the sales invoice number. The
   90  monthly log shall be maintained pursuant to the same
   91  requirements and subject to the same penalties imposed for the
   92  keeping of similar records pursuant to this chapter.
   93         Section 2. This act shall take effect July 1, 2014.