HB 0141
1	CHAMBER ACTION
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6	The Committee on Business Regulation recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to the taxable price of bundled
12	transactions; amending s. 202.11, F.S.; revising a
13	definition; creating s. 202.165, F.S.; providing a
14	definition; specifying the taxable price of certain
15	bundled transactions; providing an effective date.
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17	Be It Enacted by the Legislature of the State of Florida:
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19	Section 1. Paragraph (a) of subsection (15) of section
20	202.11, Florida Statutes, is amended to read:
21	202.11 Definitions.--As used in this chapter:
22	(15) "Service address" means:
23	(a) Except as otherwise provided in this section, the
24	location of the communications equipment from which
25	communications services originate or at which communications
26	services are received by the customer. If the location of such
27	equipment cannot be determined as part of the billing process,
28	as in the case of third-number and calling-card calls and
29	similar services, the term means the location determined by the
30	dealer based on the customer's telephone number, the customer's
31	mailing address to which bills are sent by the dealer, or
32	another street address provided by the customer.In the case of
33	a communications service paid through a credit or payment
34	mechanism that does not relate to a service address, such as a
35	bank, travel, debit, or credit card, and in the case of third-
36	number and calling-card calls,the service address is the
37	address of the central office, as determined by the area code
38	and the first three digits of the seven-digit originating
39	telephone number.
40	Section 2. Section 202.165, Florida Statutes, is created
41	to read:
42	202.165 Taxable price of bundled transactions.--
43	(1) For purposes of this section, a bundled transaction
44	means a transaction consisting of distinct and identifiable
45	properties or services which are sold for a single nonitemized
46	price but which are treated differently for tax purposes.
47	(2) In the case of a bundled transaction that includes
48	communications services:
49	(a) If the price is attributable to properties or services
50	that are taxable and properties or services that are nontaxable,
51	the portion of the price attributable to the nontaxable
52	properties or services shall be subject to tax unless the
53	provider can reasonably identify such portion from its books and
54	records, as provided for in s. 213.35, kept in the regular
55	course of business.
56	(b) If the price is attributable to properties or services
57	that are taxable at different rates, the total price shall be
58	treated as attributable to the properties or services taxable at
59	the highest rate unless the provider can reasonably identify the
60	portion of the price attributable to the properties or services
61	taxable at a lower rate from its books and records, as provided
62	for in s. 213.35, kept in the regular course of business.
63	Section 3. This act shall take effect upon becoming a law.