Syfert Injury Law Firm

Short title.

Definitions.

Transient rentals tax; rate, procedure, enforcement, exemptions.

Convention development taxes; intent; administration; authorization; use of proceeds.

Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.

Local option food and beverage tax; procedure for levying; authorized uses; administration.

Tax on rental or license fee for use of real property.

Admissions tax; rate, procedure, enforcement.

Sales, storage, use tax.

Tax on diesel fuel for business purposes; purchase, storage, and use.

Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.

Taxation of service warranties.

Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.

Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.

Research or development costs; exemption.

Discretionary sales surtax; limitations, administration, and collection.

Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.

Taxation of remote sales.

Taxation of marketplace sales.

Maximum tax on fractional aircraft ownership interests.

Special provisions; air carriers.

Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.

Use taxes of vehicle dealers.

Education; limited exemption.

Rental car surcharge.

Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.

Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.

Qualified aircraft exemption.

Legislative intent.

Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.

Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.

Fraudulent claim of exemption; penalties.

Trade-ins deducted; exception.

Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.

Urban High-Crime Area Job Tax Credit Program.

Rural Job Tax Credit Program.

Credit for contributions to eligible nonprofit scholarship-funding organizations.

Tax returns and regulations.

Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.

Records required to be kept; power to inspect; audit procedure.

Information reports required for sales of alcoholic beverages and tobacco products.

Information returns relating to payment-card and third party network transactions.

Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.

Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.

Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.

Importation of goods; permits; seizure for noncompliance; procedure; review.

Tax credits or refunds.

Administration of law; registration of dealers; rules.

Determination of business address situs, distributions, and adjustments.

Rules for self-accrual of sales tax.

Credit for contributions to eligible nonprofit scholarship-funding organizations.

Credit for contributions to eligible nonprofit scholarship-funding organizations.

Credit for contributions to the New Worlds Reading Initiative.

Credit for contributions to eligible charitable organizations.

Child care tax credits.

Rule of construction; disclosure of privileged information.

Sales tax hotline.

Registration number and resale certificate verification; toll-free number; information system; dealer education.

All state agencies to cooperate in administration of law.

Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.

Renaming and continuation of certain funds.

Sales tax distribution reporting.

Declaration of legislative intent.

Savings provision.