June 01, 2020
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Senate Bill 2998

Senate Bill sb2998

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2004                                  SB 2998

    By Senator Geller





    31-1832A-04                                         See HB 171

  1                      A bill to be entitled

  2         An act relating to the Joint Legislative Sales

  3         and Use Tax Exemption Review Committee;

  4         creating s. 11.95, F.S.; creating the Joint

  5         Legislative Sales and Use Tax Exemption Review

  6         Committee for the purpose of reviewing

  7         exemptions from the general state sales and use

  8         tax; providing for appointments to and

  9         organization of the committee; specifying

10         duties and procedures with respect to such

11         review; providing for open meetings; providing

12         for reports; requiring continuing periodic

13         review of sales and use tax exemptions;

14         providing a period of exemption from review for

15         newly enacted exemptions; providing

16         applicability to other legislation proposing to

17         modify, repeal, or enact an exemption;

18         providing an effective date.

19  

20  Be It Enacted by the Legislature of the State of Florida:

21  

22         Section 1.  Section 11.95, Florida Statutes, is created

23  to read:

24         11.95  Joint Legislative Sales and Use Tax Exemption

25  Review Committee.--

26         (1)  The Joint Legislative Sales and Use Tax Exemption

27  Review Committee is created to conduct comprehensive, periodic

28  reviews of all exemptions from the general state sales and use

29  tax. The committee shall consist of nine senators appointed by

30  the President of the Senate and nine representatives appointed

31  by the Speaker of the House of Representatives. The terms of

                                  1

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    Florida Senate - 2004                                  SB 2998
    31-1832A-04                                         See HB 171




 1  the members of the initial committee for each review cycle

 2  shall commence upon appointment and shall run to the general

 3  election preceding the organization of the next Legislature.

 4  The terms of the members of subsequent committees for each

 5  review cycle shall be for 2 years and shall run from the

 6  organization of one Legislature to the general election

 7  preceding the organization of the next Legislature. A vacancy

 8  shall be filled in the same manner as the original

 9  appointment. During even-numbered years, the chair of the

10  committee shall be appointed by the President of the Senate,

11  and the vice chair of the committee shall be appointed by the

12  Speaker of the House of Representatives. During odd-numbered

13  years, the chair of the committee shall be appointed by the

14  Speaker of the House of Representatives, and the vice chair of

15  the committee shall be appointed by the President of the

16  Senate.

17         (2)  The committee for each review cycle shall have its

18  initial meeting no later than December 1 of the year of its

19  first regular session and thereafter as necessary at the call

20  of the chair at the time and place designated by the chair. A

21  quorum shall consist of a majority of the committee members

22  from each house. During the interim between regular sessions,

23  the committee may conduct its meetings through teleconferences

24  or other similar means. All meetings of the committee shall be

25  open and noticed to the public and subject to order and

26  decorum in accordance with s. 4(e), Art. III of the State

27  Constitution.

28         (3)  The committee shall be governed by joint rules

29  adopted by the Legislature pursuant to authority to adopt

30  rules under s. 4, Art. III of the State Constitution.

31         (4)  For purposes of this section, the term:

                                  2

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    Florida Senate - 2004                                  SB 2998
    31-1832A-04                                         See HB 171




 1         (a)  "General state sales and use tax" means the sales

 2  and use tax imposed under chapter 212.

 3         (b)  "Exemption" means a provision in chapter 212 which

 4  relieves from taxation a sale, use, or other transaction that

 5  would, but for such provision, be subject to tax under chapter

 6  212. A transaction that is beyond the reach of chapter 212 by

 7  reason of definitional or other exclusions shall not be deemed

 8  the subject of an exemption for purposes of this section.

 9  Included among the transactions excluded from taxation under

10  chapter 212 and therefore not the subject of an exemption to

11  be reviewed by the committee under this section are the

12  following:

13         1.  Sales that are not retail sales pursuant to s.

14  212.02(14).

15         2.  Export sales under s. 212.06(5)(a).

16         3.  Sales for resale under s. 212.07.

17         4.  Occasional and isolated sales.

18         5.  The sale or use of intangible property.

19         6.  The sale of real property.

20         7.  The sale or use of services, excepting only those

21  services enumerated as taxable in chapter 212.

22         (5)  The committee shall have the power and duty to

23  conduct a comprehensive review of all current exemptions from

24  the general state sales and use tax. The committee shall

25  establish criteria by which each exemption shall be evaluated.

26  In developing the evaluation criteria, the committee shall

27  consider the following principles of taxation:

28         (a)  Equity.--The Florida tax system should treat

29  individuals equitably. It should impose similar tax burdens on

30  people in similar circumstances and should minimize

31  regressivity.

                                  3

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    Florida Senate - 2004                                  SB 2998
    31-1832A-04                                         See HB 171




 1         (b)  Compliance.--The Florida tax system should

 2  facilitate taxpayer compliance. It should be simple and easy

 3  to understand so as to minimize compliance costs and increase

 4  the visibility and awareness of the taxes being paid.

 5  Enforcement and collection of tax revenues should be done in a

 6  fair, consistent, professional, predictable, and

 7  cost-effective manner.

 8         (c)  Pro-competitiveness.--The Florida tax system

 9  should be responsive to interstate and international

10  competition in order to encourage savings and investment in

11  plants, equipment, people, and technology in Florida.

12         (d)  Neutrality.--The Florida tax system should affect

13  competitors uniformly and not become a tool for "social

14  engineering." It should minimize government involvement in

15  investment decisions, making any such involvement explicit,

16  and should minimize pyramiding.

17         (e)  Stability.--The Florida tax system should produce

18  revenues in a stable and reliable manner that is sufficient to

19  fund appropriate governmental functions and expenditures.

20         (f)  Integration.--The Florida tax system should

21  balance the need for integration of federal, state, and local

22  taxation.

23         (g)  Public purpose.--Any sales and use tax exemption

24  under the Florida tax system should be based upon a

25  determination that the exemption promotes an important state

26  interest, including, but not limited to, economic development,

27  job creation and retention, economic diversification, and

28  community revitalization.

29         (6)  In conducting its review of each exemption from

30  the general state sales and use tax, the committee shall make

31  findings of fact and recommend whether the exemption should be

                                  4

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    Florida Senate - 2004                                  SB 2998
    31-1832A-04                                         See HB 171




 1  retained, modified, or repealed. Each recommendation must be

 2  made by majority vote of the committee members. If a majority

 3  vote of the committee members cannot be achieved, the

 4  committee must recommend that the exemption be retained. The

 5  findings of fact and recommendations of the committee shall be

 6  made by reports to the President of the Senate and the Speaker

 7  of the House of Representatives.

 8         (7)  The committee may use its discretion in

 9  determining the order in which it reviews the exemptions;

10  however, the committee should review approximately one-third

11  of the exemptions each year of a 3-year review period. No

12  exemption shall be reviewed more than once during any 3-year

13  review period. For the initial 3-year review, the committee

14  shall submit, to the President of the Senate and the Speaker

15  of the House of Representatives, its reports not later than 30

16  days prior to each regular session in the years 2005, 2006,

17  and 2007. The committee shall begin a new 3-year review cycle

18  of all exemptions from the general state sales and use tax

19  every 10 years following the termination of the previous

20  review cycle. For each subsequent 3-year review, the committee

21  shall submit its reports not later than 30 days prior to the

22  regular session of each year of that review period, beginning

23  with the 10th year after the year of the final report for the

24  previous review.

25         (8)  At the regular session following submission of

26  each annual report to the presiding officers of the

27  Legislature, the committee must file for introduction in both

28  houses of the Legislature bills presenting for modification or

29  repeal those exemptions from the general state sales and use

30  tax which were recommended by the committee for modification

31  or repeal in the report submitted immediately prior to the

                                  5

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    Florida Senate - 2004                                  SB 2998
    31-1832A-04                                         See HB 171




 1  session in which introduced. Each bill filed by the committee

 2  must be restricted to a single exemption and must be submitted

 3  to a vote of the members of the house of the Legislature in

 4  which introduced no later than the eighth week of the session

 5  in which introduced, unless the substance of the bill has

 6  already been voted on by the members of the other house of the

 7  Legislature in another bill during that session and defeated.

 8  As used in this subsection, a "single exemption" means an

 9  exemption that describes a single transaction or an exemption

10  set forth in a section, subsection, or paragraph of chapter

11  212, whichever describes the fewest number of transactions. In

12  addition, each bill filed by the committee which receives a

13  majority vote in the house of the Legislature in which

14  introduced must be submitted to a vote of the members of the

15  other house of the Legislature during that session, unless the

16  substance of the bill has already been voted on by the members

17  of the other house of the Legislature in another bill during

18  that session and defeated. In no event shall the repeal of an

19  exemption take effect sooner than 180 days following its

20  passage by the Legislature.

21         (9)  Any new exemption from taxation under chapter 212

22  is exempt from review under this section for 6 years after it

23  takes effect.

24         (10)  Nothing contained in this section shall preclude,

25  or be construed to limit, a legislator from filing for any

26  legislative session a bill proposing to modify, repeal, or

27  enact any exemption from the general state sales and use tax

28  or the imposition of such taxation on the sales of any

29  service.

30         Section 2.  This act shall take effect upon becoming a

31  law.

                                  6

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