More Florida Exemptions, July 2014
- May 16, 2014 | Gail Cole
More sales tax exemptions have been signed into law by Governor Rick Scott of Florida. New exemptions cover a variety of topics, from admissions and information services to major league soccer.
House Bill 803 revises the definition of “information services” to include data processing and other services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser whose primary purpose for the underlying transaction is the processed data or information.” It takes effect July 1, 2014.
Major League Soccer gets a boost from HB 231, which adds Major League Soccer to the list of sports subject to an exemption from admissions tax. Likewise, “all-star events produced by the National Basketball Association and held at a facility such as an arena, convention center, or municipal facility” are exempt from Florida admissions tax. The amendments take effect July 1, 2014.
Finally, HB 7081 clarifies that charges to store lawfully impounded vehicles are exempt from sales tax. It reads: “Charges for parking, docking, tie-down, or storage arising from a lawful impoundment are not subject to taxation under this subsection.” If you can’t enter, have access to or remove your vehicle “without the consent of the law enforcement agency,” then it is lawfully impounded and the charges are exempt.
However, storage services for towed vehicles (not lawfully impounded) are subject to sales tax.
This bill also outlines penalties for:
- “A dealer who willfully fails to collect a tax or fee after the department provides notice of the duty to collect the tax or fee;” and
- “A person who makes a false or fraudulent return with a willful intent to evade payment of taxes or fees.”
Use of sales suppression devices, or tax zappers, is specifically outlawed in this legislation. Penalties vary depending on the amount of taxes or fees involved, and the number of offenses.
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