FL H1001

Removes the $30 registration fee for producers or importers of taxable pollutants registering under s. 206.9931, F.S.

Clarifies the sales tax exemption for nonresident purchasers of boats and aircraft bought through registered dealers, including allowing a registered dealer acting as broker on behalf of the nonresident purchaser to qualify as the selling dealer, and specifies that a boat and its corresponding trailer sold together on the same invoice are taxed as a single item for purposes of the $5,000 discretionary sales surtax cap.

Revises forwarding agent certificate requirements, including defining "electronic database," requiring agents to surrender certificates when ceasing business or changing addresses, prohibiting dealers from collecting sales tax on shipments to certified forwarding agent addresses, and directing the Department of Revenue to report zero tax rates for certified addresses with special five-digit USPS zip codes in its Tax and Address Lookup System.

Authorizes the Department of Revenue to consider settlement or compromise requests on tax liabilities after the challenge deadline has expired if the taxpayer's failure was due to death, life-threatening illness, acts of war/terrorism, or natural disaster, with requests limited to 180 days after the contest filing period expires; also expands garnishment levy notices to include costs, surcharges, and fees, and adds personal service and electronic delivery as levy notice methods.

Increases the corporate income tax underpayment threshold from $2,000 to $6,000 for determining compliance with estimated tax payment requirements, applicable to taxable years ending on or after December 31, 2024, and authorizes the Department of Revenue to adopt emergency rules to implement the act through July 1, 2025.