SB 624 revises Florida’s sales tax rules for “forwarding agents,” which are businesses that facilitate the export of property owned by others. The bill amends section 212.06, Florida Statutes, to define “electronic database” and to update the application, certification, recordkeeping, renewal, and revocation requirements for a Florida Certificate of Forwarding Agent Address. It also clarifies what information an applicant must provide to show eligibility, including business activity, revenue information, export documentation, and contact details.
The bill also changes how sales tax is handled for tangible personal property shipped to certified forwarding-agent addresses. It prohibits most dealers from collecting sales tax on qualifying shipments to a certified address and allows dealers to rely on either a copy of the certificate or the Department of Revenue’s list/database when acting in good faith. At the same time, the bill requires forwarding agents to remit tax in certain situations, such as when property remains in Florida or is delivered in-state, and it makes clear that the forwarding agent may still collect tax from the consumer in those cases. The Department of Revenue is also directed to maintain a public list of certified forwarding agents and to show certain certified addresses as having zero state sales tax and surtax rates in its lookup system, subject to an exception for addresses with suite or secondary addresses.
SB 624 would amend Florida’s sales and use tax statute governing forwarding agents, primarily section 212.06, by tightening and clarifying the certification process for export-facilitating businesses and by adjusting dealer liability rules for shipments to certified forwarding-agent addresses. It would affect forwarding agents, dealers, consumers purchasing export-bound goods, and the Department of Revenue by imposing updated documentation, renewal, reporting, and record retention requirements, while also creating a public-facing verification system for certified addresses. The bill would also expand administrative authority for the department to verify eligibility, suspend or revoke certificates, and adopt implementing rules.
The available record shows no committee transcript or recorded votes, so there is no direct evidence of debate, amendments, or partisan division in the materials provided. Based on the bill text alone, the measure appears to be a technical tax-administration bill aimed at clarifying export-related sales tax treatment and reducing uncertainty for compliant dealers and forwarding agents. Its final status indicates it died in the Senate Community Affairs Committee, suggesting it did not advance despite being introduced.
The main points of potential contention are the tax-exemption and liability provisions for dealers, the administrative burden placed on forwarding agents, and the Department of Revenue’s oversight role. Dealers may favor the safe-harbor language allowing reliance on the certificate or department list, while tax administrators may focus on the risk of misuse and the need for stronger verification and revocation authority. Forwarding agents may support the clarification of eligibility and the ability to avoid duplicate registration, but could object to the detailed documentation, annual updates, and surrender requirements. The bill also addresses fraud concerns by preserving penalties for improper use of certified addresses to evade tax.