FL S0472

Exempts entities providing services solely to Medicaid recipients under a Medicaid contract from paying insurance premium taxes under sections 636.017, 636.018, 636.022, 636.028, 636.034, and 636.066(1).

Changes the language from "shall be exempt" to "is exempt" and adds section 636.066(1) to the list of exempted taxes.

Operates retroactively to December 31, 1998, but specifies the retroactive application is remedial in nature and does not create rights to refunds.

Prohibits refunds of taxes, penalties, or interest paid to the Department of Revenue before July 1, 2011 based on this retroactive operation.

Takes effect July 1, 2011.