October 23, 2020
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Bill Text: HB 0171
HB 0171 2004
   
1 A bill to be entitled
2          An act relating to the Joint Legislative Sales and Use Tax
3    Exemption and Exclusion Review Committee; creating s.
4    11.95, F.S.; creating the Joint Legislative Sales and Use
5    Tax Exemption and Exclusion Review Committee for the
6    purpose of reviewing exemptions from the general state
7    sales and use tax and exclusions of sales of services from
8    such taxation; providing for appointments to and
9    organization of the committee; specifying duties;
10    providing for reports; requiring continuing periodic
11    review of sales tax exemptions; providing an effective
12    date.
13         
14          Be It Enacted by the Legislature of the State of Florida:
15         
16          Section 1. Section 11.95, Florida Statutes, is created to
17    read:
18          11.95 Joint Legislative Sales and Use Tax Exemption and
19    Exclusion Review Committee.--
20          (1) The Joint Legislative Sales and Use Tax Exemption and
21    Exclusion Review Committee is created to conduct comprehensive,
22    periodic reviews of all exemptions from the general state sales
23    and use tax and exclusions of sales of services from such
24    taxation. The committee shall consist of nine senators appointed
25    by the President of the Senate and nine representatives
26    appointed by the Speaker of the House of Representatives. The
27    terms of the members of the initial committee for each review
28    cycle shall commence upon appointment and shall run to the
29    general election preceding the organization of the next
30    Legislature. The terms of the members of subsequent committees
31    for each review cycle shall be for 2 years and shall run from
32    the organization of one Legislature to the general election
33    preceding the organization of the next Legislature. A vacancy
34    shall be filled in the same manner as the original appointment.
35    During even-numbered years, the chair of the committee shall be
36    appointed by the President of the Senate, and the vice chair of
37    the committee shall be appointed by the Speaker of the House of
38    Representatives. During odd-numbered years, the chair of the
39    committee shall be appointed by the Speaker of the House of
40    Representatives, and the vice chair of the committee shall be
41    appointed by the President of the Senate.
42          (2) The committee for each review cycle shall have its
43    initial meeting no later than December 1 of the year of its
44    first regular session and thereafter as necessary at the call of
45    the chair at the time and place designated by the chair. A
46    quorum shall consist of a majority of the committee members from
47    each house. During the interim between regular sessions, the
48    committee may conduct its meetings through teleconferences or
49    other similar means.
50          (3) The committee shall be governed by joint rules adopted
51    by the Legislature pursuant to authority to adopt rules under s.
52    4, Art. III of the State Constitution.
53          (4) For purposes of this section, the term:
54          (a) "General state sales and use tax" means the sales and
55    use tax imposed under chapter 212.
56          (b) "Service" means a service within any of the following
57    service categories under the North American Industry
58    Classification System (NAICS):
59          1. Personal Services.
60          2. Professional Services.
61          3. Business Services.
62          4. Financial Services.
63          5. Media Services.
64          6. Entertainment and Sports Services.
65          7. Construction Services.
66          8. Institutional Services.
67          9. Transportation Services.
68          10. Health Services.
69          (5) The committee shall have the power and duty to conduct
70    a comprehensive review of all current exemptions from the
71    general state sales and use tax and the exclusion of sales of
72    services from such taxation. The committee shall establish
73    criteria by which each exemption or exclusion shall be
74    evaluated. In developing the evaluation criteria, the committee
75    shall consider the following principles of taxation:
76          (a) Equity.--The Florida tax system should treat
77    individuals equitably. It should impose similar tax burdens on
78    people in similar circumstances and should minimize
79    regressivity.
80          (b) Compliance.--The Florida tax system should facilitate
81    taxpayer compliance. It should be simple and easy to understand
82    so as to minimize compliance costs and increase the visibility
83    and awareness of the taxes being paid. Enforcement and
84    collection of tax revenues should be done in a fair, consistent,
85    professional, predictable, and cost-effective manner.
86          (c) Pro-competitiveness.--The Florida tax system should be
87    responsive to interstate and international competition in order
88    to encourage savings and investment in plants, equipment,
89    people, and technology in Florida.
90          (d) Neutrality.--The Florida tax system should affect
91    competitors uniformly and not become a tool for "social
92    engineering." It should minimize government involvement in
93    investment decisions, making any such involvement explicit, and
94    should minimize pyramiding.
95          (e) Stability.--The Florida tax system should produce
96    revenues in a stable and reliable manner that is sufficient to
97    fund appropriate governmental functions and expenditures.
98          (f) Integration.--The Florida tax system should balance
99    the need for integration of federal, state, and local taxation.
100          (g) Public purpose.--Any sales and use tax exemption or
101    exclusion under the Florida tax system should be based upon a
102    determination that the exemption or exclusion promotes an
103    important state interest, including, but not limited to,
104    economic development, job creation and retention, economic
105    diversification, and community revitalization.
106          (6) In conducting its review of each exemption from the
107    general state sales and use tax or the exclusion of the sale of
108    a service from such taxation, the committee shall make findings
109    of fact and recommend whether the exemption should be retained,
110    modified, or repealed or the exclusion should be retained or
111    eliminated. Each recommendation must be made by majority vote of
112    the committee members from each house. If a majority vote of the
113    committee members from each house cannot be achieved, the
114    committee must recommend that the exemption or exclusion be
115    retained. The findings of fact and recommendations of the
116    committee shall be made by reports to the President of the
117    Senate and the Speaker of the House of Representatives.
118          (7) The committee may use its discretion in determining
119    the order in which it reviews the exemptions and exclusions;
120    however, the committee should review approximately one-fifth of
121    the exemptions and exclusions each year of a 5-year review
122    period. For the initial 5-year review, the committee shall
123    submit, to the President of the Senate and the Speaker of the
124    House of Representatives, its reports not later than 30 days
125    prior to each regular session in the years 2005, 2006, 2007,
126    2008, and 2009. The committee shall begin a new 5-year review
127    cycle of all exemptions from the general state sales and use tax
128    and all exclusions of sales of services from such taxation every
129    10 years following the termination of the previous review cycle.
130    For each subsequent 5-year review, the committee shall submit
131    its reports not later than 30 days prior to the regular session
132    of each year of that review period, beginning with the 10th year
133    after the year of the final report for the previous review.
134          (8) At the regular session following submission of each
135    annual report to the presiding officers of the Legislature, the
136    committee must file for introduction in both houses of the
137    Legislature bills presenting for reenactment, modification, or
138    repeal those exemptions from the general state sales and use tax
139    or any imposition of such taxation on sales of services that
140    were recommended by the committee in the report submitted
141    immediately prior to the session in which introduced. Each bill
142    filed by the committee must be restricted to a single exemption
143    or the imposition of the tax on a single service and must be
144    submitted to a vote of the members of the house of the
145    Legislature in which introduced no later than the eighth week of
146    the session in which introduced, unless the substance of the
147    bill has already been voted on by the members of the other house
148    of the Legislature in another bill during that session and
149    either passed or defeated. In addition, each bill filed by the
150    committee that receives a majority vote in the house of the
151    Legislature in which introduced must be submitted to a vote of
152    the members of the other house of the Legislature during that
153    session, unless the substance of the bill has already been voted
154    on by the members of the other house of the Legislature in
155    another bill during that session and either passed or defeated.
156    An exemption shall not be considered repealed if a bill
157    presenting the exemption for reenactment fails to become law.
158          (9) Nothing contained in this section shall preclude, or
159    be construed to limit, a legislator from filing for any
160    legislative session a bill proposing to modify, repeal, or enact
161    any exemption from the general state sales and use tax or the
162    imposition of such taxation on the sales of any service.
163          Section 2. This act shall take effect upon becoming a law.
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