FL S0712

Revises the definition of "prepaid calling arrangement" to include both traditional communications services and mobile communications services sold at retail in predetermined units that decline with use.

Adds conditions for mobile communications services to qualify as prepaid calling arrangements: purchaser's right terminates when units expire unless additional units are purchased, no mandatory purchase requirement, and non-mobile services are limited to the same device used for mobile services.

Clarifies that predetermined units may be measured as usage time, money, or combinations thereof rather than only declining dollar amounts.

Establishes that no additional tax is due when purchasers use prepaid calling arrangement units for communications services, other services, or products as described in the statute.

Applies amendments retroactively effective July 1, 2014, but prohibits assessments of unpaid taxes or refunds/credits for taxes paid before the effective date.