CODING: Words stricken are deletions; words underlined are additions.
House Bill 1489




    Florida House of Representatives - 1997                HB 1489

        By Representatives Starks, Bainter, Lynn, Fasano, Morroni,
    Brown, Arnall, Sublette, Dockery, Roberts-Burke, Maygarden,
    Ball, Feeney, Saunders, Cosgrove, Minton, Valdes, Stabins,
    Byrd and Betancourt



  1                      A bill to be entitled

  2         An act relating to taxation of Internet access,

  3         electronic mail, electronic bulletin board, or

  4         computer exchange services; providing that no

  5         tax pursuant to chapter 166, chapter 203, or

  6         chapter 212, F.S., shall be imposed on Internet

  7         access, electronic mail, electronic bulletin

  8         board, or computer exchange services; providing

  9         requirements with respect to transactions that

10         involve an exempt service and a taxable service

11         or taxable property; providing intent;

12         providing an effective date.

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

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16         Section 1.  No tax shall be imposed, assessed, or

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

18  212, Florida Statutes, with respect to charges for or receipts

19  from Internet access service, electronic mail service,

20  electronic bulletin board service, or computer exchange

21  service as defined by s. 203.012(6), Florida Statutes.

22         Section 2.  If the sale of an exempt Internet access

23  service, electronic mail service, electronic bulletin board

24  service, or computer exchange service as defined by s.

25  203.012(6), Florida Statutes, also involves the sale of a

26  taxable telecommunications service, taxable television system

27  program service, or taxable tangible personal property, the

28  tax shall be applied to the value of the taxable service or

29  property when it is sold separately.  If the taxable service

30  or property is not offered separately, the consideration paid

31  shall be separately identified and stated with respect to the

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






    Florida House of Representatives - 1997                HB 1489

    204-171A-97






  1  taxable and exempt portions of the transaction as a condition

  2  of the exemption, except that the amount identified as taxable

  3  shall not be less than the market value of the taxable service

  4  or property.

  5         Section 3.  It is the intent of the Legislature that

  6  this act is remedial and is intended to clarify existing law.

  7         Section 4.  This act shall take effect July 1, 1997.

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10                          HOUSE SUMMARY

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      Provides that no tax pursuant to chapter 166, chapter
12    203, or chapter 212, F.S., shall be imposed on Internet
      access, electronic mail, electronic bulletin board, or
13    computer exchange services.  Provides requirements with
      respect to transactions that involve an exempt
14    telecommunications service and a taxable service or
      taxable property.  Provides intent that the act is
15    remedial.

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