(1) The Department of Revenue shall establish a toll-free number for verification of valid registration numbers and resale certificates. The system must be sufficient to guarantee a low busy rate and must respond to keypad inquiries, and data must be updated daily.
(2) The Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of those seeking to make purchases for resale. The department must provide such dealers with verification of those numbers which are canceled or invalid. This information must be provided by the department free of charge.
(3) The Department of Revenue shall expand its dealer education program regarding the proper use of resale certificates. The expansion shall include, but need not be limited to, revision of the registration application for clarity, development of industry-specific brochures, development of a media campaign to heighten awareness of resale fraud and its consequences, outreach to business and professional organizations, and creation of seminars and continuing education programs for taxpayers and licensed professionals.
History.—ss. 21, 22, 23, ch. 99-208; ss. 11, 12, 13, ch. 99-239; s. 38, ch. 2020-2.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 212 - Tax on Sales, Use, and Other Transactions
212.03 - Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions.
212.0305 - Convention Development Taxes; Intent; Administration; Authorization; Use of Proceeds.
212.03055 - Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290.
212.031 - Tax on Rental or License Fee for Use of Real Property.
212.04 - Admissions Tax; Rate, Procedure, Enforcement.
212.05 - Sales, Storage, Use Tax.
212.0501 - Tax on Diesel Fuel for Business Purposes; Purchase, Storage, and Use.
212.05011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
212.0506 - Taxation of Service Warranties.
212.052 - Research or Development Costs; Exemption.
212.054 - Discretionary Sales Surtax; Limitations, Administration, and Collection.
212.055 - Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds.
212.0596 - Taxation of Remote Sales.
212.05965 - Taxation of Marketplace Sales.
212.0597 - Maximum Tax on Fractional Aircraft Ownership Interests.
212.0598 - Special Provisions; Air Carriers.
212.0601 - Use Taxes of Vehicle Dealers.
212.0602 - Education; Limited Exemption.
212.0606 - Rental Car Surcharge.
212.08 - Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions.
212.0801 - Qualified Aircraft Exemption.
212.085 - Fraudulent Claim of Exemption; Penalties.
212.09 - Trade-Ins Deducted; Exception.
212.096 - Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax.
212.097 - Urban High-Crime Area Job Tax Credit Program.
212.098 - Rural Job Tax Credit Program.
212.099 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.11 - Tax Returns and Regulations.
212.13 - Records Required to Be Kept; Power to Inspect; Audit Procedure.
212.133 - Information Reports Required for Sales of Alcoholic Beverages and Tobacco Products.
212.134 - Information Returns Relating to Payment-Card and Third-Party Network Transactions.
212.16 - Importation of Goods; Permits; Seizure for Noncompliance; Procedure; Review.
212.17 - Tax Credits or Refunds.
212.18 - Administration of Law; Registration of Dealers; Rules.
212.181 - Determination of Business Address Situs, Distributions, and Adjustments.
212.183 - Rules for Self-Accrual of Sales Tax.
212.1831 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.1832 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.1833 - Credit for Contributions to the New Worlds Reading Initiative.
212.1834 - Credit for Contributions to Eligible Charitable Organizations.
212.184 - Rule of Construction; Disclosure of Privileged Information.
212.19 - All State Agencies to Cooperate in Administration of Law.
212.202 - Renaming and Continuation of Certain Funds.
212.205 - Sales Tax Distribution Reporting.