1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 212 Tax On Sales, Use, And Other Transactions  
212.215   Fairness in Retail Sales Taxation Act.

212.215  Fairness in Retail Sales Taxation Act.--

(1)  Short title.--Sections 1 through 11 of chapter 87-402, Laws of Florida, may be cited as the "Fairness in Retail Sales Taxation Act."

(2)  Findings and intent.--

(a)  The Legislature of the State of Florida finds:

1.  Millions of dollars of retail sales are made each year involving the transport of property from outside this state to purchasers in this state.

2.  Sales and use taxes to this state are not being paid on many, if any, of these sales.

3.  There is a substantial loss of revenue to this state as a result of failure or refusal to collect and remit to the treasury of this state sales and use taxes on these sales.

4.  Such failure or refusal is detrimental to the residents of and visitors to this state in two respects: First, the resulting loss of revenue increases the difficulty of carrying on essential state activities and maintaining and fostering a high quality of life for residents and visitors; and, second, retailers who, in compliance with laws of this state, collect and remit taxes on retail sales suffer from the unfair competition of those who do not do so, which is harmful to the business and economic climate of the state.

5.  Retailers who take advantage of the prosperity, market, laws, citizens, and economy of this state by making retail sales to purchasers in this state are morally obligated to assume their fair share of the burden of maintaining this state's prosperity and quality of life by collecting and remitting taxes on sales to such purchasers.

(b)  It is, therefore, the intent of this act to:

1.  Assure that those who make retail sales involving the transport of property from outside this state to purchasers in this state bear their fair share of this burden.

2.  Protect from unfair competition retailers who comply with the laws of this state by collecting and remitting tax on retail sales.

3.  Assure that the treasury of this state receives revenue needed to carry on essential state activities and to maintain and foster a high quality of life for its residents and visitors.

History.--ss. 1, 2, ch. 87-402.