Florida HB 791: Tax/Sales Taxes

Bill Text

HB 791 2026

CODING: Words stricken are deletions; words underlined are additions.
hb791-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1
An act relating to sales taxes; providing a short 2
title; amending s. 212.05, F.S.; revising upward a 3
specified sales and use tax; amending s. 212.20, F.S.; 4
requiring a certain percentage of collected revenues 5
to be used for a specified purpose; creating s. 6
212.056, F.S.; requiring a specified surtax when 7
property is transferred; providing for collection of 8
such tax; requiring the Department of Revenue to 9
return certain funds; providing a contingent effective 10
date. 11
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Be It Enacted by the Legislature of the State of Florida: 13
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Section 1. This act may be cited as the "Freedom 3 – The 15
School and Safety Revenue Replacement Act." 16
Section 2. Paragraph (a) of subsection (1) of section 17
212.05, Florida Statutes, is amended to read: 18
212.05 Sales, storage, use tax.—It is hereby declared to 19
be the legislative intent that every person is exercising a 20
taxable privilege who engages in the business of selling 21
tangible personal property at retail in this state, including 22
the business of making or facilitating remote sales; who rents 23
or furnishes any of the things or services taxable under this 24
chapter; or who stores for use or consumption in this state any 25

HB 791 2026

CODING: Words stricken are deletions; words underlined are additions.
hb791-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

item or article of tangible personal property as defined herein 26
and who leases or rents such property within the state. 27
(1) For the exercise of such privilege, a tax is levied on 28
each taxable transaction or incident, which tax is due and 29
payable as follows: 30
(a)1.a. At the rate of 9 6 percent of the sales price of 31
each item or article of tangible personal property when sold at 32
retail in this state, computed on each taxable sale for the 33
purpose of remitting the amount of tax due the state, and 34
including each and every retail sale. 35
b. Each occasional or isolated sale of an aircraft, boat, 36
mobile home, or motor vehicle of a class or type which is 37
required to be registered, licensed, titled, or documented in 38
this state or by the United States Government shall be subject 39
to tax at the rate provided in this paragraph. The department 40
shall by rule adopt any nationally recognized publication for 41
valuation of used motor vehicles as the reference price list for 42
any used motor vehicle which is required to be licensed pursuant 43
to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any 44
party to an occasional or isolated sale of such a vehicle 45
reports to the tax collector a sales price which is less than 80 46
percent of the average loan price for the specified model and 47
year of such vehicle as listed in the most recent reference 48
price list, the tax levied under this paragraph shall be 49
computed by the department on such average loan price unless the 50

HB 791 2026

CODING: Words stricken are deletions; words underlined are additions.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

parties to the sale have provided to the tax collector an 51
affidavit signed by each party, or other substantial proof, 52
stating the actual sales price. Any party to such sale who 53
reports a sales price less than the actual sales price is guilty 54
of a misdemeanor of the first degree, punishable as provided in 55
s. 775.082 or s. 775.083. The department shall collect or 56
attempt to collect from such party any delinquent sales taxes. 57
In addition, such party shall pay any tax due and any penalty 58
and interest assessed plus a penalty equal to twice the amount 59
of the additional tax owed. Notwithstanding any other provision 60
of law, the Department of Revenue may waive or compromise any 61
penalty imposed pursuant to this subparagraph. 62
2. This paragraph does not apply to the sale of a boat or 63
aircraft by or through a registered dealer under this chapter to 64
a purchaser who, at the time of taking delivery, is a 65
nonresident of this state, does not make his or her permanent 66
place of abode in this state, and is not engaged in carrying on 67
in this state any employment, trade, business, or profession in 68
which the boat or aircraft will be used in this state, or is a 69
corporation none of the officers or directors of which is a 70
resident of, or makes his or her permanent place of abode in, 71
this state, or is a noncorporate entity that has no individual 72
vested with authority to participate in the management, 73
direction, or control of the entity's affairs who is a resident 74
of, or makes his or her permanent abode in, this state. For 75

HB 791 2026

CODING: Words stricken are deletions; words underlined are additions.
hb791-00
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F L O R I D A H O U S E O F R