FL H0803

Amends the definition of "information service" in section 202.11, Florida Statutes to include data processing and other services where data is generated, acquired, stored, processed, or retrieved and delivered electronically to a purchaser whose primary purpose is obtaining the processed data or information.

Expands the taxable services subject to the communications services tax to encompass additional data processing services beyond the previously listed examples of electronic publishing, web-hosting service, and end-user 900 number service.

Excludes video service from the definition of "information service" for tax purposes.

Makes the amendments remedial in nature with retroactive application, but prohibits use as a basis for assessing unpaid taxes or providing refunds or credits for taxes paid prior to the effective date.

Takes effect July 1, 2014.