CS/CS/HB 15 (2021) -  Taxation

General Bill by Commerce Committee and Ways & Means Committee and Clemons and LaMarca (CO-SPONSORS) Arrington; Bartleman; Bell; Benjamin; Caruso; Fernandez-Barquin; Fetterhoff; Grieco; Hinson; Leek; Massullo; Morales; Overdorf; Robinson, W.; Roth; Skidmore; Smith; Tant; Trabulsy
Taxation: Requires marketplace providers & persons located outside FL to remit discretionary sales surtax; replaces taxation of mail order sales with taxation of remote sales; provides entities making remote sales are dealers for sales & use taxes; requires entities to collect & remit additional fees at time of sale; authorizes marketplace providers & sellers to agree for marketplace sellers to collect taxes & fees; provides relief to persons for liability for tax, penalty, & interest due on remote sales; provides alternative method to calculate unemployment contribution in specified years; provides for deposit of funds in Unemployment Compensation Trust Fund.
Companion Bill passed CS/CS/SB 50 Taxation By Appropriations and Finance and Tax and Gruters
Effective Date: July 1, 2021
Last Event: Companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) on Wednesday, April 7, 2021 2:07 PM; HB Laid on Table

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: CS/CS/SB 50 Subject: Taxation Relationship: Identical

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Final Bill Analysis 5/11/2021 11:21:03 AM
Chamber: House Committee: Commerce Committee 3/30/2021 2:10:48 PM
Chamber: House Committee: Commerce Committee 3/25/2021 5:23:41 PM
Chamber: House Committee: Ways & Means Committee 3/15/2021 11:57:14 AM
Chamber: House Committee: Ways & Means Committee 3/10/2021 6:33:43 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) Time: 04/07/2021 - 2:07 PM Member: Committee: Version: c2
Event: H Substituted CS/CS/SB 50 Time: 04/07/2021 - 2:07 PM Member: Committee: Version: c2
Event: H Bill added to Special Order Calendar (4/7/2021) Time: 04/01/2021 - 5:58 PM Member: Committee: Version: c2
Event: H Added to Second Reading Calendar Time: 04/01/2021 - 5:37 PM Member: Committee: Version: c2
Event: H Bill referred to House Calendar Time: 04/01/2021 - 5:37 PM Member: Committee: Version: c2
Event: H 1st Reading Time: 03/30/2021 - 5:59 PM Member: Committee: Version: c2
Event: H CS Filed Time: 03/30/2021 - 2:12 PM Member: Committee: Version: c2
Event: H Laid on Table under Rule 7.18(a) Time: 03/30/2021 - 2:12 PM Member: Committee: Version: c1
Event: H Reported out of Commerce Committee Time: 03/30/2021 - 2:08 PM Member: Committee: Commerce Committee Version: c1
Event: H Favorable with CS by Commerce Committee Time: 03/29/2021 - 8:13 PM Member: Committee: Commerce Committee Version: c1
Event: H PCS added to Commerce Committee agenda Time: 03/25/2021 - 4:12 PM Member: Committee: Commerce Committee Version: c1
Event: H Now in Commerce Committee Time: 03/21/2021 - 5:03 PM Member: Committee: Commerce Committee Version: c1
Event: H Referred to Commerce Committee Time: 03/21/2021 - 5:03 PM Member: Committee: Commerce Committee Version: c1
Event: H 1st Reading Time: 03/16/2021 - 5:32 PM Member: Committee: Version: c1
Event: H CS Filed Time: 03/15/2021 - 12:07 PM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.18(a) Time: 03/15/2021 - 12:07 PM Member: Committee: Version: __
Event: H Reported out of Ways & Means Committee Time: 03/15/2021 - 12:03 PM Member: Committee: Ways & Means Committee Version: __
Event: H Favorable with CS by Ways & Means Committee Time: 03/11/2021 - 11:18 AM Member: Committee: Ways & Means Committee Version: __
Event: H Added to Ways & Means Committee agenda Time: 03/09/2021 - 4:19 PM Member: Committee: Ways & Means Committee Version: __
Event: H 1st Reading Time: 03/02/2021 - 9:21 PM Member: Committee: Version: __
Event: H Now in Ways & Means Committee Time: 01/15/2021 - 10:39 AM Member: Committee: Ways & Means Committee Version: __
Event: H Referred to Commerce Committee Time: 01/15/2021 - 10:39 AM Member: Committee: Commerce Committee Version: __
Event: H Referred to Ways & Means Committee Time: 01/15/2021 - 10:39 AM Member: Committee: Ways & Means Committee Version: __
Event: H Filed Time: 11/30/2020 - 10:22 AM Member: Clemons Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.02 CS/CS/SB 50
212.031 CS/CS/SB 50
212.04 CS/CS/SB 50
212.05 CS/CS/SB 50, CS/HB 365, CS/CS/SB 566, CS/CS/HB 605, CS/SB 950, HB 1039, SB 1230
212.0506 CS/CS/SB 50
212.054 CS/CS/SB 50
212.055 CS/CS/SB 50, HB 749, CS/CS/HB 1537*, SB 1994
212.0596 CS/CS/SB 50
212.05965 CS/CS/SB 50
212.06 CS/CS/SB 50, CS/HB 1241, HB 7061, CS/SB 7068
212.07 CS/CS/SB 50, CS/HB 1241, HB 7061, CS/SB 7068
212.11 CS/CS/SB 50
212.12 CS/CS/SB 50
212.18 CS/CS/SB 50
212.20 CS/CS/SB 50, HB 6011, HB 7061
213.015 CS/CS/SB 50
213.27 CS/CS/SB 50
443.1216 CS/CS/SB 50, HB 207, SB 592, CS/CS/SB 1906
443.131 CS/CS/SB 50, HB 207, SB 592, HB 1467, HB 1617, SB 1838, CS/CS/SB 1906
443.191 CS/CS/SB 50, HB 7061

(*) Not the latest version