FL H0965

Exempts fingerprint services required under Florida's concealed weapon or firearm licensing statutes (s. 790.06 and s. 790.062) from the 6 percent sales and use tax on investigation and detective services.

Maintains existing tax on detective, burglar protection, and other protection services (NAICS codes 561611, 561612, 561613, and 561621) while carving out the fingerprint services exception.

Clarifies that law enforcement officers performing approved duties in uniform within their arrest jurisdiction are not subject to tax on law enforcement and public safety services, regardless of whether characterized as "extra duty" or "off-duty."

Requires sellers to maintain monthly logs documenting transactions exempt from taxation due to out-of-state use, including purchaser identification, service details, price, date, and reason for exemption.

Effective date: July 1, 2017.