FL H0857

Amends multiple sections of Chapters 212 and 213, F.S., to conform Florida law to the Streamlined Sales and Use Tax Agreement (SSUTA), repeals the existing mail-order sales tax provision (s. 212.0596), and takes effect January 1, 2015

Establishes comprehensive new definitions aligned with SSUTA standards, including "bundled transaction" (2+ products at one nonitemized price with a 10% de minimis threshold), "prewritten computer software," "certified service provider," "delivery charges," "direct mail," and "product transferred electronically," while redefining "tangible personal property" to exclude electronically transferred products

Replaces the statutory bracket system for calculating sales and use tax with a rounding method (computed to the third decimal place, rounded up if the third decimal exceeds four), allowing sellers to compute tax on a per-item or invoice basis at combined state and local rates

Creates a detailed sourcing hierarchy for retail sales (seller location → purchaser receipt location → purchaser address on file → address obtained during sale → ship-from address), with specific rules for leases/rentals, transportation equipment, motor vehicles, boats, aircraft, direct mail, and florist transactions

Restructures the discretionary sales surtax by limiting the $5,000 cap to motor vehicles, aircraft, boats, and manufactured/modular/mobile homes; shifting effective dates to April 1 (termination on March 31); and authorizing state-certified vendor databases with hold-harmless protections for sellers, certified service providers, and purchasers relying on erroneous state-provided rate or boundary data

Modernizes food and medical exemptions by redefining "food and food ingredients" (substances for ingestion/chewing), adding specific definitions for "prepared food," "soft drinks," "candy," and "dietary supplements," and reorganizing medical exemptions to include standardized definitions for drugs, durable medical equipment, mobility-enhancing equipment, prosthetic devices, over-the-counter drugs, and grooming/hygiene products

Establishes a three-model seller framework under the SSUTA: Model 1 (certified service provider handles all tax functions, seller not liable absent fraud), Model 2 (certified automated system with seller retaining remittance responsibility), and Model 3 (proprietary system for sellers with $500 million+ annual revenue operating in at least 5 member states), with corresponding liability and audit protections

Provides sales/use tax amnesty for previously unregistered sellers who register under the SSUTA within 12 months of Florida's participation date, waiving tax, penalties, and interest for the unregistered period, conditioned on continued registration and tax collection for at least 36 months and absent fraud or prior audit notice

Requires sales/use tax rate changes to take effect only on January 1, April 1, July 1, or October 1, with the department providing at least 60 days' notice to sellers, and grants sellers a 30-day safe harbor from liability when collecting at the preceding rate after an insufficiently noticed rate change

Directs online transaction proceeds to the Educational Enhancement Trust Fund, authorizes the executive director to publish a downloadable taxability matrix with hold-harmless protections, permits emergency rulemaking for 6 months to implement the act, and urges Congress to consider protections for small businesses from added sales tax collection burdens