CS/HB 809 Summary

• Removes "cable service" definition and adds "Internet access service" definition; revises definitions of "communications services," "information service," "sales price," "service address," and "video service" to modernize tax terminology and align with current industry practices.

• Modifies dealer liability for tax underpayments from incorrect service address assignments to local jurisdictions; prohibits Department of Revenue from denying collection allowance deductions to dealers using proper address assignment methods.

• Requires Department of Revenue to aggregate and publicly disclose monthly communications services tax sales and net tax information on a jurisdiction-by-jurisdiction basis through its website.

• Creates Communications Services Tax Working Group (9 members including Department of Revenue director, service providers, county and municipal representatives) to review tax policies, revenue trends, fairness of tax laws, and administrative burdens; group must report findings to Governor and Legislature by February 1, 2013.

• Effective July 1, 2012, with retroactive application for specified definition and liability changes that do not create refund rights or basis for new tax assessments.