Title: Tax on Sales, Use, and Other Transactions

Summary: Redefining the term "dealer," for purposes of the tax, to include certain persons who do not have a place of business in this state and sell into this state certain personal property, products, or services, etc.

Full Text:
An act relating to the tax on sales, use, and other transactions; amending s. 212.06, F.S.; redefining the term  dealer,  for purposes of the tax, to include certain persons who do not have a place of business in this state and sell into this state certain personal property, products, or services; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (f) of subsection (2) of section 212.06, Florida Statutes, is amended to read: 212.06 Sales, storage, use tax; collectible from dealers;  dealer  defined; dealers to collect from purchasers; legislative intent as to scope of tax.  (2) (f) The term  dealer  is further defined to mean any person, as used in this chapter, who maintains or has within this state, directly or by a subsidiary, an office, distributing house, salesroom, or house, warehouse, or other place of business. However, the term also includes a person who does not have a place of business in this state and sells into this state tangible personal property, products transferred electronically, or services, if either of the following criteria apply in the previous or current calendar year: 1. The person s gross revenue exceeds $100,000 from the sale into this state of tangible personal property, products transferred electronically, or services; or 2. The person made or more separate sales transactions into this state of tangible personal property, products transferred electronically, or services. Section 2. This act shall take effect July 1, 2017.