Read the full stored bill text
HB 791 2026
CODING: Words stricken are deletions; words underlined are additions.
hb791-00
Page 1 of 10
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
12
Be It Enacted by the Legislature of the State of Florida: 13
14
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
Page 2 of 10
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.
hb791-00
Page 3 of 10
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
Page 4 of 10
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
purposes of this exemption, either a registered dealer acting on 76
his or her own behalf as seller, a registered dealer acting as 77
broker on behalf of a seller, or a registered dealer acting as 78
broker on behalf of the nonresident purchaser may be deemed to 79
be the selling dealer. This exemption is not allowed unless: 80
a. The nonresident purchaser removes a qualifying boat, as 81
described in sub-subparagraph f., from this state within 90 days 82
after the date of purchase or extension, or the nonresident 83
purchaser removes a nonqualifying boat or an aircraft from this 84
state within 10 days after the date of purchase or, when the 85
boat or aircraft is repaired or altered, within 20 days after 86
completion of the repairs or alterations; or if the aircraft 87
will be registered in a foreign jurisdiction and: 88
(I) Application for the aircraft's registration is 89
properly filed with a civil airworthiness authority of a foreign 90
jurisdiction within 10 days after the date of purchase; 91
(II) The nonresident purchaser removes the aircraft from 92
this state to a foreign jurisdiction within 10 days after the 93
date the aircraft is registered by the applicable foreign 94
airworthiness authority; and 95
(III) The aircraft is operated in this state solely to 96
remove it from this state to a foreign jurisdiction. 97
98
For purposes of this sub-subparagraph, the term "foreign 99
jurisdiction" means any jurisdiction outside of the United 100
HB 791 2026
CODING: Words stricken are deletions; words underlined are additions.
hb791-00
Page 5 of 10
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
States or any of its territories; 101
b. The nonresident purchaser, within 90 days after the 102
date of departure, provides the department with written proof 103
that the nonresident purchaser licensed, registered, titled, or 104
documented the boat or aircraft outside this state. If such 105
written proof is unavailable, within 90 days the nonresident 106
purchaser must provide proof that the nonresident purchaser 107
applied for such license, title, registration, or documentation. 108
The nonresident purchaser shall forward to the department proof 109
of title, license, registration, or documentation upon receipt; 110
c. The nonresident purchaser, within 30 days after 111
removing the boat or aircraft from this state, furnishes the 112
department with proof of removal in the form of receipts for 113
fuel, dockage, slippage, tie-down, or hangaring from outside of 114
Florida. The information so provided must clearly and 115
specifically identify the boat or aircraft; 116
d. The selling dealer, within 30 days after the date of 117
sale, provides to the department a copy of the sales invoice, 118
closing statement, bills of sale, and the original affidavit 119
signed by the nonresident purchaser affirming that the 120
nonresident purchaser qualifies for exemption from sales tax 121
pursuant to this subparagraph and attesting that the nonresident 122
purchaser will provide the documentation required to 123
substantiate the exemption claimed under this subparagraph; 124
e. The seller makes a copy of the affidavit a part of his 125
HB 791 2026
CODING: Words stricken are deletions; words underlined are additions.
hb791-00
Page 6 of 10
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
or her record for as long as required by s. 213.35; and 126
f. Unless the nonresident purchaser of a boat of 5 net 127
tons of admeasurement or larger intends to remove the boat from 128
this state within 10 days after the date of purchase or when the 129
boat is repaired or altered, within 20 days after completion of 130
the repairs or alterations, the nonresident purchaser applies to 131
the selling dealer for a decal which authorizes 90 days after 132
the date of purchase for removal of the boat. The nonresident 133
purchaser of a qualifying boat may apply to the selling dealer 134
within 60 days after the date of purchase for an extension decal 135
that authorizes the boat to remain in this state for an 136
additional 90 days, but not more than a total of 180 days, 137
before the nonresident purchaser is required to pay the tax 138
imposed by this chapter. The department is authorized to issue 139
decals in advance to dealers. The number of decals issued in 140
advance to a dealer shall be consistent with the volume of the 141
dealer's past sales of boats which qualify under this sub-142
subparagraph. The selling dealer or his or her agent shall mark 143
and affix the decals to qualifying boats in the manner 144
prescribed by the department, before delivery of the boat. 145
(I) The department is hereby authorized to charge dealers 146
a fee sufficient to recover the costs of decals issued, except 147
the extension decal shall cost $425. 148
(II) The proceeds from the sale of decals will be 149
deposited into the administrative trust fund. 150
HB 791 2026
CODING: Words stricken are deletions; words underlined are additions.
hb791-00
Page 7 of 10
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
(III) Decals shall display information to identify the 151
boat as a qualifying boat under this sub-subparagraph, 152
including, but not limited to, the decal's date of expiration. 153
(IV) The department is authorized to require dealers who 154
purchase decals to file reports with the department and may 155
prescribe all necessary records by rule. All such records are 156
subject to inspection by the department. 157
(V) Any dealer or his or her agent who issues a decal 158
falsely, fails to affix a decal, mismarks the expiration date of 159
a decal, or fails to properly account for decals will be 160
considered prima facie to have committed a fraudulent act to 161
evade the tax and will be liable for payment of the tax plus a 162
mandatory penalty of 200 percent of the tax, and shall be liable 163
for fine and punishment as provided by law for a conviction of a 164
misdemeanor of the first degree, as provided in s. 775.082 or s. 165
775.083. 166
(VI) Any nonresident purchaser of a boat who removes a 167
decal before permanently removing the boat from this state, or 168
defaces, changes, modifies, or alters a decal in a manner 169
affecting its expiration date before its expiration, or who 170
causes or allows the same to be done by another, will be 171
considered prima facie to have committed a fraudulent act to 172
evade the tax and will be liable for payment of the tax plus a 173
mandatory penalty of 200 percent of the tax, and shall be liable 174
for fine and punishment as provided by law for a conviction of a 175
HB 791 2026
CODING: Words stricken are deletions; words underlined are additions.
hb791-00
Page 8 of 10
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
misdemeanor of the first degree, as provided in s. 775.082 or s. 176
775.083. 177
(VII) The department is authorized to adopt rules 178
necessary to administer and enforce this subparagraph and to 179
publish the necessary forms and instructions. 180
(VIII) The department is hereby authorized to adopt 181
emergency rules pursuant to s. 120.54(4) to administer and 182
enforce the provisions of this subparagraph. 183
184
If the nonresident purchaser fails to remove the qualifying boat 185
from this state within the maximum 180 days after purchase or a 186
nonqualifying boat or an aircraft from this state within 10 days 187
after purchase or, when the boat or aircraft is repaired or 188
altered, within 20 days after completion of such repairs or 189
alterations, or permits the boat or aircraft to return to this 190
state within 6 months after the date of departure, except as 191
provided in s. 212.08(7)(eee), or if the nonresident purchaser 192
fails to furnish the department with any of the documentation 193
required by this subparagraph within the prescribed time period, 194
the nonresident purchaser is liable for use tax on the cost 195
price of the boat or aircraft and, in addition thereto, payment 196
of a penalty to the Department of Revenue equal to the tax 197
payable. This penalty is in lieu of the penalty imposed by s. 198
212.12(2). The maximum 180-day period following the sale of a 199
qualifying boat tax-exempt to a nonresident may not be tolled 200
HB 791 2026
CODING: Words stricken are deletions; words underlined are additions.
hb791-00
Page 9 of 10
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
for any reason. 201
Section 3. Paragraphs (a) through (d) of subsection (6) of 202
section 212.20, Florida Statutes, are redesignated as paragraphs 203
(b) through (e), respectively, and a new paragraph (a) is added 204
to that subsection, to read: 205
212.20 Funds collected, disposition; additional powers of 206
department; operational expense; refund of taxes adjudicated 207
unconstitutionally collected.— 208
(6) Distribution of all proceeds under this chapter and 209
ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 210
(a) One-third of all proceeds collected under s. 211
212.05(1)(a) shall be used to fund the Florida Education Finance 212
Program. 213
Section 4. Section 212.056, Florida Statutes, is created 214
to read: 215
212.056 Property Sales Surtax.— 216
(1) On any transaction required to pay the tax under s. 217
201.02 or s. 201.133, there shall be a sales tax of 5 percent on 218
the consideration. 219
(2) This tax shall be collected in the same manner as the 220
taxes under ss. 201.02 and 201.133. 221
(3) The Department of Revenue shall pay to the governing 222
authority of each county all surtaxes collected pursuant to this 223
section related to property located in such county. 224
Section 5. This act shall take effect on the effective 225
HB 791 2026
CODING: Words stricken are deletions; words underlined are additions.
hb791-00
Page 10 of 10
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
date of the amendment to the State Constitution proposed by HJR 226
787 or a similar joint resolution having substantially the same 227
specified intent and purpose, if such amendment to the State 228
Constitution is approved at the next general election or at an 229
earlier special election specifically authorized by law for that 230
purpose. 231