FL S7126

Deletes the requirement for tax returns for decedents dying after December 31, 2012, when no state death tax credit or generation-skipping transfer credit is allowable under the Internal Revenue Code.

Establishes escalating criminal penalties for dealers who willfully fail to collect sales taxes or fees after receiving notice from the Department of Revenue, ranging from second-degree misdemeanor (less than $300) to first-degree felony ($100,000 or more).

Creates new section 213.295 establishing criminal and civil penalties for knowingly selling, purchasing, installing, or using automated sales suppression devices ("zappers" or "phantom-ware") used to falsify electronic cash register records; designates such devices as contraband articles.

Authorizes the Department of Highway Safety and Motor Vehicles to release photographs and digital images to the Department of Revenue for purposes of tax administration and positive identification.

Increases the dollar threshold for compromise authority that can be delegated to the executive director from $250,000 to $500,000, and modifies interest rate calculations for past due reemployment contributions effective January 1, 2014.