FL S0290

Revises the definition of "prepaid calling arrangement" in Florida law to clarify that it includes access to communications services paid for in advance that expire or decrement on a predetermined schedule, removing outdated language about telephone calls and access codes.

Applies the 6 percent sales tax to charges for prepaid calling arrangements, with tax collected at time of sale by the selling dealer.

Clarifies that prepaid calling arrangement sales are treated as sales of tangible personal property for tax purposes regardless of whether a physical item is provided to the purchaser.

Specifies that prepaid calling arrangement sales and recharges are deemed to take place at the customer's shipping address, or if no item is shipped, at the customer's address or location associated with their mobile telephone number.

Provides that amendments apply retroactively as a remedial tax base definition, but do not allow assessment of unpaid taxes or refunds/credits for taxes paid before the July 1, 2013 effective date.