November 26, 2020
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_h1443c1
CS/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; subjecting such contracts to legislative
9approval before execution; requiring a report to the
10Governor and Legislature; providing for disclosure of
11information under the program; providing a penalty;
12providing for potential reduction in the rate of the state
13sales and use tax under certain revenue certification
14circumstances; providing an effective date.
15
16Be It Enacted by the Legislature of the State of Florida:
17
18     Section 1.  Section 213.758, Florida Statutes, is created
19to read:
20     213.758  System for sales and use tax collection and
21administration by private or public vendors.-
22     (1)  The department may enter into contracts pursuant to
23the procedures established in chapter 287 with public or private
24vendors to develop and implement a system for sales and use tax
25collection and administration. The department shall retain
26ownership of all intellectual property rights for any programs,
27processes, methodologies, and algorithms, including, but not
28limited to, all specially designed computer software for the
29purpose of sales and use tax collection and administration.
30Collections by such means shall be referred to as the Internet
31Sales Tax Automated Revenue Tracking program or iSTART. The
32amount of compensation paid to such vendors shall be based upon
33a percentage of the sales and use tax collections made under the
34system, on a per-transaction basis, or upon other grounds
35determined through the contracting process. The system at a
36minimum must be capable of determining the taxability of a
37transaction, the appropriate tax rate to be applied to the
38taxable transaction including any applicable local sales tax
39option adopted, and the total tax due on the transaction;
40collecting the total tax due on the transaction; and providing a
41method for reporting and paying the tax collected on the
42transaction to the department.
43     (2)(a)  Any contract negotiated pursuant to subsection (1)
44shall be subject to approval by the Legislature before the
45contract may be executed.
46     (b)  If a contract is approved by the Legislature, on or
47before January 1 each year, the department shall provide to the
48Governor and Cabinet, the Speaker of the House of
49Representatives, and the President of the Senate a report on any
50sales and use tax collection and administration system developed
51and implemented pursuant to this section. The report shall
52include information on the number of vendors participating in
53such system, the amount of sales and use tax collected by the
54vendors, and the amount of compensation paid to such vendors.
55     (3)  Disclosure of information under this section shall be
56pursuant to a written agreement between the executive director
57of the department and such vendors, and the department shall be
58subject to the provisions of s. 213.053. Violation of such
59agreement is a misdemeanor of the first degree, punishable as
60provided in s. 775.082 or s. 775.083.
61     (4)  When total sales and use tax collections by the
62department using the software developed under iSTART are
63certified by the director of the department to be at least $5
64billion, the Legislature shall consider reducing the applicable
65sales and use tax rate by 1 percentage point.
66     Section 2.  This act shall take effect July 1, 2010.


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