November 25, 2020
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_h1443__
HB 1443

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; creating s. 213.758, F.S.; authorizing the
4department to contract to develop and implement the
5Internet Sales Tax Automated Revenue Tracking program as a
6system for collecting and administering sales and use
7taxes; providing program requirements, procedures, and
8criteria; requiring a report to the Governor and
9Legislature; providing for disclosure of information under
10the program; providing a penalty; providing for reducing
11the rate of the state sales and use tax under certain
12revenue certification circumstances; providing an
13effective date.
14
15Be It Enacted by the Legislature of the State of Florida:
16
17     Section 1.  Section 213.758, Florida Statutes, is created
18to read:
19     213.758  System for sales and use tax collection and
20administration by private or public vendors.-
21     (1)  The department may enter into contracts pursuant to
22the procedures established in chapter 287 with public or private
23vendors to develop and implement a system for sales and use tax
24collection and administration. The department shall retain
25ownership of all intellectual property rights for any programs,
26processes, methodologies, and algorithms, including, but not
27limited to, all specially designed computer software for the
28purpose of sales and use tax collection and administration.
29Collections by such means shall be referred to as the Internet
30Sales Tax Automated Revenue Tracking program or iSTART. The
31amount of compensation paid to such vendors shall be based upon
32a percentage of the sales and use tax collections made under the
33system, on a per-transaction basis, or upon other grounds
34determined through the contracting process. The system at a
35minimum must be capable of determining the taxability of a
36transaction, the appropriate tax rate to be applied to the
37taxable transaction including any applicable local sales tax
38option adopted, and the total tax due on the transaction;
39collecting the total tax due on the transaction; and providing a
40method for reporting and paying the tax collected on the
41transaction to the department.
42     (2)  On or before January 1 each year, the department shall
43provide to the Governor and Cabinet, the Speaker of the House of
44Representatives, and the President of the Senate a report on any
45sales and use tax collection and administration system developed
46and implemented pursuant to this section. The report shall
47include information on the number of vendors participating in
48such system, the amount of sales and use tax collected by the
49vendors, and the amount of compensation paid to such vendors.
50     (3)  Disclosure of information under this section shall be
51pursuant to a written agreement between the executive director
52of the department and such vendors, and the department shall be
53subject to the provisions of s. 213.053. Violation of such
54agreement is a misdemeanor of the first degree, punishable as
55provided in s. 775.082 or s. 775.083.
56     (4)  When total sales and use tax collections by the
57department using the software developed under iSTART are
58certified by the director of the department to be at least $5
59billion, the state sales and use tax rate shall be rolled back
60by reducing the applicable rate by 1 percent, notwithstanding
61the rate specified in chapter 212, and the rollback shall remain
62in effect for each year that iSTART collections are certified to
63be at least $5 billion.
64     Section 2.  This act shall take effect July 1, 2010.


CODING: Words stricken are deletions; words underlined are additions.
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