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The Senate has convened, unilaterally, in Special Session for the sole purpose of consideration of Executive Order 19-14.

SB 1422: Communications Services Tax

GENERAL BILL by Richter

Communications Services Tax; Deleting the definition of the term “enhanced zip code” and revising the definition of the term “video service”; revising the communications services tax rate on sales of communications services; deleting an exemption from the communications services tax and gross receipts tax for the separately stated sales price of communications services sold to residential households and the exception to such exemption for transient public lodging establishments, mobile communications services, video services, or direct-to-home satellite services, etc.

Effective Date: 10/1/2013
Last Action: 5/3/2013 Senate - Died in Communications, Energy, and Public Utilities
Bill Text: Web Page | PDF
Senate Committee References:
  1. Communications, Energy, and Public Utilities (CU)
  2. Appropriations Subcommittee on Finance and Tax (AFT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    3/1/2013 Senate • Filed
    3/7/2013 Senate • Referred to Communications, Energy, and Public Utilities; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 164
    • Introduced -SJ 164
    5/3/2013 Senate • Died in Communications, Energy, and Public Utilities

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  • SB 1422, Original Filed Version (Current Bill Version) Posted 3/1/2013 at 12:10 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 303 Communications Services Tax Grant Similar Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee
    Location: In committee/council (FTSC)

    Citations - Statutes (32)

    Citation Catchline Location in Bill Location In Bill Help
    202.11 Definitions. Page 4 (pdf)
    202.12 Sales of communications services. Page 5 (pdf)
    202.125 Sales of communications services; specified exemptions. Page 7 (pdf)
    202.13 Intent. Page 10 (pdf)
    202.151 Use tax imposed on certain purchasers of communications services. Page 11 (pdf)
    202.155 Special rules for mobile communications services. Page 11 (pdf)
    202.16 Payment. Page 12 (pdf)
    202.18 Allocation and disposition of tax proceeds. Page 13 (pdf)
    202.19 Authorization to impose local communications services tax. Page 17 (pdf)
    202.193 Local Communications Services Tax Clearing Trust Fund. Page 18 (pdf)
    202.195 Proprietary confidential business information; public records exemption. Page 18 (pdf)
    202.20 Local communications services tax conversion rates. Page 18 (pdf)
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes. Page 19 (pdf)
    202.22 Determination of local tax situs. Page 19 (pdf)
    202.23 Procedure on purchaser’s request for refund or credit of communications services taxes. Page 19 (pdf)
    202.231 Provision of information to local taxing jurisdictions. Page 20 (pdf)
    202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 20 (pdf)
    202.26 Department powers. Page 23 (pdf)
    202.27 Return filing; rules for self-accrual. Page 23 (pdf)
    202.28 Credit for collecting tax; penalties. Page 24 (pdf)
    202.29 Bad debts. Page 26 (pdf)
    202.35 Powers of department in dealing with delinquents; tax to be separately stated. Page 26 (pdf)
    202.37 Special rules for administration of local communications services tax. Page 26 (pdf)
    202.38 Special rules for bad debts and adjustments under previous taxes. Page 26 (pdf)
    202.381 Transition from previous taxes. Page 26 (pdf)
    203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). Page 26 (pdf)
    203.01 Tax on gross receipts for utility and communications services. Page 26 (pdf)
    213.053 Confidentiality and information sharing. Page 30 (pdf)
    218.67 Distribution for fiscally constrained counties. Page 27 (pdf)
    288.1045 Qualified defense contractor and space flight business tax refund program. Page 28 (pdf)
    288.106 Tax refund program for qualified target industry businesses. Page 29 (pdf)
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees. Page 31 (pdf)

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