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FL H0281
Bill
Status
Passed
5/14/2010
Primary Sponsor
Kevin Ambler
Click for details
AI Summary
- Authorizes dealers to report bad debt credits by netting the credit against state tax due under section 202.12 or local jurisdiction tax due under section 202.19, provided the netting does not reduce amounts owed below zero
- Permits dealers to use a proportionate allocation method based on current gross taxes due or another reasonable method approved by the department to determine bad debt attributable to the state or local jurisdiction
- Applies retroactively to July 1, 2000, but specifies the retroactive operation is remedial in nature and does not create refund rights for taxes, penalties, or interest paid to the Department of Revenue before July 1, 2010
- Effective date is July 1, 2010
Legislative Description
Communications Services Taxes [WPSC]
Last Action
Approved by Governor; Chapter No. 2010-83
5/14/2010
Committee Referrals
General Government Policy Council3/17/2010
Finance & Tax Council2/18/2010
Energy & Utilities Policy11/13/2009
Full Bill Text
No bill text available