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FL S0898

Bill

Status

Introduced

2/6/2014

Primary Sponsor

Appropriations

Click for details

Origin

Senate

2014 Regular Session

AI Summary

  • Amends the definition of "information service" under Florida's communications services tax law to include data processing and other services that generate, acquire, store, process, or retrieve data delivered electronically to a purchaser.

  • Applies the expanded definition only when the purchaser's primary purpose for the transaction is obtaining the processed data or information.

  • Specifies that video service remains excluded from the definition of information service.

  • Makes the amendments remedial and retroactive in nature, but prohibits assessment of unpaid taxes or refunds/credits for taxes paid before the effective date.

  • Takes effect upon becoming law.

Legislative Description

Communications Services Tax

Last Action

Laid on Table, companion bill(s) passed, see CS/HB 803 (Ch. 2014-36)

5/2/2014

Committee Referrals

Appropriations4/4/2014
Finance and Tax Appropriations Subcommittee3/27/2014
Commerce And Tourism3/6/2014
Communications, Energy, and Public Utilities2/10/2014

Full Bill Text

No bill text available