Senate Bill 1252

    Florida Senate - 1998                                  SB 1252

    By Senator Burt





    16-1234-98

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 192.001, F.S.; restricting

  4         applicability of the definition of the term

  5         "computer software"; providing an effective

  6         date.

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

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10         Section 1.  Subsection (19) of section 192.001, Florida

11  Statutes, is amended to read:

12         192.001  Definitions.--All definitions set out in

13  chapters 1 and 200 that are applicable to this part are

14  included herein.  In addition, the following definitions shall

15  apply in the imposition of ad valorem taxes:

16         (19)  "Computer software" means any information,

17  program, or routine, or any set of one or more programs,

18  routines, or collections of information used or intended for

19  use to convey information or to cause one or more computers or

20  pieces of computer-related peripheral equipment, or any

21  combination thereof, to perform a task or set of tasks.

22  Without limiting the generality of the definition provided in

23  this subsection, the term includes operating and applications

24  programs and all related documentation. Computer software does

25  not include embedded software that resides permanently in the

26  internal memory of a computer or computer-related peripheral

27  equipment and that is not removable without terminating the

28  operation of the computer or equipment. Computer software

29  constitutes personal property only to the extent of the value

30  of the unmounted or uninstalled medium on or in which the

31  information, program, or routine is stored or transmitted,

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1998                                  SB 1252
    16-1234-98




  1  and, after installation or mounting by any person, computer

  2  software does not increase the value of the computer or

  3  computer-related peripheral equipment, or any combination

  4  thereof. Notwithstanding any other provision of law, this

  5  subsection applies to the 1997 and subsequent tax rolls and to

  6  any assessment in an administrative or judicial action pending

  7  on June 1, 1997.

  8         Section 2.  This act shall take effect upon becoming a

  9  law.

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12                          SENATE SUMMARY

13    Limits the applicability of the definition of "computer
      software" for ad valorem tax purposes to the 1997 and
14    subsequent tax rolls and to assessments in administrative
      or judicial actions pending on June 1, 1997.
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