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FL S0898
Bill
Status
2/6/2014
Primary Sponsor
Appropriations
Click for details
AI Summary
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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.
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Applies the expanded definition only when the purchaser's primary purpose for the transaction is obtaining the processed data or information.
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Specifies that video service remains excluded from the definition of information service.
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Makes the amendments remedial and retroactive in nature, but prohibits assessment of unpaid taxes or refunds/credits for taxes paid before the effective date.
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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