Loading chat...
FL S0624
Bill
AI Summary
- Amends Florida law governing forwarding agents (businesses that facilitate international export of others' property) by adding a definition for "electronic database" referencing the Department of Revenue's database under s. 202.22(2)
- Eliminates the requirement for forwarding agent applicants to submit a separate dealer registration application when applying for or renewing a Florida Certificate of Forwarding Agent Address if they are already registered as a dealer
- Requires forwarding agents to surrender their certificate to the Department of Revenue if they cease business, change addresses, change their principal business activity away from international export, or stop using the certified address for export
- Directs the Department of Revenue to report the state sales tax rate and discretionary sales surtax rate as zero in its Tax and Address Lookup System for certified addresses with a special USPS five-digit zip code, excluding addresses with suite or secondary address designations
- Prohibits dealers (other than forwarding agents responsible for remitting tax under the statute) from collecting sales tax on tangible personal property shipped to a certified forwarding agent address listed on the department's website, and extends dealer liability protection to those who rely on the electronic database in good faith
Legislative Description
Forwarding Agents
Last Action
Died in Community Affairs
6/16/2025
Full Bill Text
No bill text available