Bill Summary

by Lynn Co Sponsors: Margolis

Streamlined Sales and Use Tax Agreement; Specifying certain facilities that are exempt from the transient rentals tax; providing that an exception relating to food and drink concessionaire services from the tax on the license or rental fee for the use of real property is limited to the space used exclusively for selling and distributing food and drinks; limiting the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes; authorizing the Department of Revenue to use electronic means to notify dealers of changes in the sales and use tax rates; revising exemptions from the sales and use tax for food and medical products; providing for the registration of sellers, the certification of a person as a certified service provider, and the certification of a software program as a certified automated system by the governing board under the Streamlined Sales and Use Tax Agreement, etc. EFFECTIVE DATE: January 1, 2013

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