CS/HB 2415: Communications Services Tax Law
GENERAL BILL by Finance & Taxation ; Utilities & Communications ; Rojas ; (CO-INTRODUCERS) Casey
Communications Services Tax Law; creates Communications Services Tax Simplification Law; provides for taxation of sale of communications services, effective January 1, 2002; provides exemptions for certain sales to residential households, to governmental entities, & to certain religious or educational organizations; authorizes counties & municipalities to levy discretionary local communications services tax, etc. Amends Chs. 166, 203, 212, 213, 72.011, 337.401; creates Ch. 202. APPROPRIATION: $1,759,580.
Last Action: 5/5/2000 House - Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/CS/SB 1338 (Ch. 2000-260)
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 4/19/2000 House • Filed; Introduced, referred to General Government Appropriations (FRC) -HJ 00583
4/24/2000 House • Withdrawn from General Government Appropriations (FRC) -HJ 00599; Rereferred to Finance & Taxation (FRC) -HJ 00599; On Committee agenda-- Finance & Taxation (FRC), 04/24/00, 4:30 pm, Morris Hall; Comm. Action:-CS by Finance & Taxation (FRC); YEAS 14 NAYS 0 -HJ 00835
4/26/2000 House • CS read first time on 04/26/00 -HJ 00833; Pending review of CS under Rule 113 -HJ 00835; Placed on calendar, available for General Calendar -HJ 00835
4/27/2000 House • Placed on Special Order Calendar; Read second time -HJ 00863; Amendment(s) adopted -HJ 00864
5/2/2000 House • Temporarily postponed, on Third Reading -HJ 01385
5/3/2000 House • Temporarily postponed, on Third Reading -HJ 01455
5/5/2000 House • Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/CS/SB 1338 (Ch. 2000-260)
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CS/HB 2415, Engrossed 1 (Current Bill Version) Posted 8/28/2000 at 9:15 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (3)
Bill Number Subject Filed By Relationship Last Action and Location S 1338 (e1) Horne Similar Last Action: 6/14/2000 Approved by Governor; Chapter No. 2000-260
Location:S 2254 Prepaid Telephone Calling Cards/Tax Horne Compare Last Action: 5/5/2000 S Died in Committee on Fiscal Resource, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/CS/SB 1338 (Ch. 2000-260)
Location:S 2256 Prepaid Calling Cards/Taxation Horne Compare Last Action: 5/5/2000 S Died in Committee on Fiscal Resource, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/CS/SB 1338 (Ch. 2000-260)
Location:Citations - Statutes (45)
Citation Catchline Location in Bill Location In Bill Help 72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. 166.231 Municipalities; public service tax. 166.233 Public service tax; effective dates; procedures for informing sellers of tax levies and related information. 202.10 202.11 202.12 202.125 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 202.34 202.35 202.36 202.37 203.01 Tax on gross receipts for utility services. 203.012 Definitions. 203.013 Interstate telecommunication services; assessment; apportionment of business done within this state. 203.60 Intent. 203.61 Definitions. 203.62 Applicability of specified sections of part I. 203.63 Tax on interstate and international telecommunication services. 212.031 Lease or rental of or license in real property. 212.05 Sales, storage, use tax. 212.054 Discretionary sales surtax; limitations, administration, and collection. 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. 213.05 Department of Revenue; control and administration of revenue laws. 337.401 Use of right-of-way for utilities subject to regulation; permit; fees. -
CS/HB 2415, Committee Substitute 1 Posted 8/28/2000 at 9:15 AM
Bill Text: Web Page | PDF Analyses: Finance & Taxation (Post-Meeting) 4/25/2000 (pdf)
Finance & Taxation (Post-Meeting) 4/27/2000 (pdf)
Utilities & Communications (Post-Meeting) 6/28/2000 (pdf)
Floor Amendments (3)
Amendment Sponsor Filed Last Floor Action Format 210565 - Amendment
Starks 4/28/2000
3:42 AMWeb Page
PDF512407 - Amendment
Starks 4/28/2000
3:45 AMWeb Page
PDF984225 - Amendment
Albright 4/28/2000
3:50 AMWeb Page
PDFCitations - Statutes (45)
Citation Catchline Location in Bill Location In Bill Help 72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. 166.231 Municipalities; public service tax. 166.233 Public service tax; effective dates; procedures for informing sellers of tax levies and related information. 202.10 202.11 202.12 202.125 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 202.34 202.35 202.36 202.37 203.01 Tax on gross receipts for utility services. 203.012 Definitions. 203.013 Interstate telecommunication services; assessment; apportionment of business done within this state. 203.60 Intent. 203.61 Definitions. 203.62 Applicability of specified sections of part I. 203.63 Tax on interstate and international telecommunication services. 212.031 Lease or rental of or license in real property. 212.05 Sales, storage, use tax. 212.054 Discretionary sales surtax; limitations, administration, and collection. 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. 213.05 Department of Revenue; control and administration of revenue laws. 337.401 Use of right-of-way for utilities subject to regulation; permit; fees. -
HB 2415, Original Filed Version Posted 8/28/2000 at 9:15 AM
Bill Text: Web Page | PDF Analyses: Finance & Taxation (Post-Meeting) 4/24/2000 (pdf)
Utilities & Communications (Post-Meeting) 4/19/2000 (pdf)
Citations - Statutes (45)
Citation Catchline Location in Bill Location In Bill Help 72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. 166.231 Municipalities; public service tax. 166.233 Public service tax; effective dates; procedures for informing sellers of tax levies and related information. 202.10 202.11 202.12 202.125 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 202.34 202.35 202.36 202.37 203.01 Tax on gross receipts for utility services. 203.012 Definitions. 203.013 Interstate telecommunication services; assessment; apportionment of business done within this state. 203.60 Intent. 203.61 Definitions. 203.62 Applicability of specified sections of part I. 203.63 Tax on interstate and international telecommunication services. 212.031 Lease or rental of or license in real property. 212.05 Sales, storage, use tax. 212.054 Discretionary sales surtax; limitations, administration, and collection. 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. 213.05 Department of Revenue; control and administration of revenue laws. 337.401 Use of right-of-way for utilities subject to regulation; permit; fees.