FL H0435

Amends the definition of "prepaid calling arrangement" in Florida Statutes sections 202.11 and 212.05 to clarify that communication services paid in advance and sold in predetermined units or dollars that decline with use constitute prepaid calling arrangements subject to state retail sales tax.

Establishes a 6 percent sales tax rate on prepaid calling arrangement charges, collected at the time of sale by the selling dealer and excluding federal excise taxes and local taxes collected by sellers.

Specifies that sales or recharges of prepaid calling arrangements occurring outside the dealer's place of business are deemed to occur at the customer's shipping address, customer's address, or location associated with the customer's mobile telephone number for tax jurisdiction purposes.

Declares the amendments remedial in nature to be interpreted broadly as a tax exclusion provision defining the tax base, and applies retroactively without providing grounds for assessing unpaid taxes or refunding/crediting taxes paid before the effective date.

Takes effect July 1, 2013.