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FL S2024

Bill

Status

Passed

5/28/2010

Primary Sponsor

JD Alexander

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Origin

Senate

2010 Regular Session

AI Summary

  • Reduces the sales tax rate on communications services from 6.8 percent to 6.65 percent under section 202.12(1)(a)
  • Adds a new 0.15 percent gross receipts tax on communications services subject to section 202.12, with the same residential exemption applying to both taxes
  • Maintains the existing 2.37 percent gross receipts tax rate on communications services and 2.5 percent rate on utility services
  • Allows communications service dealers to collect the combined 6.8 percent tax rate (6.65 percent plus 0.15 percent) on bills as long as they properly report each tax component separately to the Department of Revenue
  • Modifies State Board of Education bond debt calculations to adjust for enacted legislation that would have applied retroactively during the 24-month revenue measurement period, and authorizes the Department of Revenue to adopt emergency rules for implementation
  • Applies to bills for services dated on or after August 1, 2010

Legislative Description

Tax on Communications and Utility Services [WPSC]

Last Action

Approved by Governor; Chapter No. 2010-149

5/28/2010

Committee Referrals

Policy & Steering Committee on Ways and Means3/1/2010

Full Bill Text

No bill text available