CODING: Words stricken are deletions; words underlined are additions.
House Bill 1171




    Florida House of Representatives - 1997                HB 1171

        By Representative Harrington






  1                      A bill to be entitled

  2         An act relating to taxation of

  3         telecommunications services; prohibiting any

  4         tax pursuant to ch. 166, ch. 203, or ch. 212,

  5         F.S., on specified services; providing an

  6         effective date.

  7

  8  Be It Enacted by the Legislature of the State of Florida:

  9

10         Section 1.  A tax may not be imposed, assessed, or

11  collected pursuant to chapter 166, chapter 203, or chapter

12  212, Florida Statutes, with respect to charges for or receipts

13  from Internet-access service, electronic mail service,

14  electronic bulletin board service, or computer exchange

15  service as defined in section 203.012(6), Florida Statutes.

16         Section 2.  It is the intent of the Legislature that

17  the exemptions provided by this act are remedial and are

18  intended to clarify existing law.

19         Section 3.  This act shall take effect upon becoming a

20  law.

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23                          HOUSE SUMMARY

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      Provides that no tax shall be imposed under chapters 166,
25    203, or 212, F.S., on Internet access, electronic mail,
      electronic bulletin board, or computer exchange services.
26    Specifies intent that the act is remedial.

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