FL H0847

Revises the definition of "prepaid calling arrangement" in Florida Statutes to clarify that it includes both non-mobile communications services and mobile communications services sold in advance in predetermined units that expire or decline with use.

Specifies three conditions for mobile communications services to qualify as taxable prepaid calling arrangements: purchaser's right terminates when units are exhausted unless additional units are purchased, purchaser is not required to purchase additional units, and any non-mobile communications services are limited to those on the same device used for mobile services.

Allows predetermined units to be quantified as amounts of usage, time, money, or combinations thereof rather than solely as fixed numerical units.

Establishes that when prepaid calling arrangement sales occur outside the dealer's place of business, the sale is deemed to take place at the customer's shipping address, customer's address, or location associated with the customer's mobile telephone number.

Clarifies that no additional tax is due when purchasers apply units of prepaid calling arrangements to obtain communications services, other services, or products.

Applies amendments retroactively but does not permit assessments of unpaid taxes or refunds of taxes paid before the July 1, 2014 effective date.