HB 0141 2003
1	A bill to be entitled
2	An act relating to the taxable price of bundled
3	transactions; creating s. 202.165, F.S.; providing a
4	definition; specifying the taxable price of certain
5	bundled transactions; providing an effective date.
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7	Be It Enacted by the Legislature of the State of Florida:
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9	Section 1. Section 202.165, Florida Statutes, is created
10	to read:
11	202.165 Taxable price of bundled transactions.--
12	(1) For purposes of this section, a bundled transaction
13	means a transaction consisting of distinct and identifiable
14	properties or services which are sold for a single nonitemized
15	price but which are treated differently for tax purposes.
16	(2) In the case of a bundled transaction that includes
17	communications services:
18	(a) If the price is attributable to properties or services
19	that are taxable and properties or services that are nontaxable,
20	the portion of the price attributable to the nontaxable
21	properties or services shall be subject to tax unless the
22	provider can reasonably identify such portion from its books and
23	records kept in the regular course of business.
24	(b) If the price is attributable to properties or services
25	that are taxable at different rates, the total price shall be
26	treated as attributable to the properties or services taxable at
27	the highest rate unless the provider can reasonably identify the
28	portion of the price attributable to the properties or services
29	taxable at a lower rate from its books and records kept in the
30	regular course of business.
31	Section 2. This act shall take effect upon becoming a law.
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