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A bill to be entitled |
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An act relating to the determination of local tax situs |
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for purposes of the communications services tax; requiring |
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that a database of enhanced zip codes be certified by the |
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Department of Revenue by a specified date if a dealer of |
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communications services employs such a database to |
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determine the local taxing jurisdiction in which a service |
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address is located; providing an effective date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Any database of enhanced zip codes which is |
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used to determine the local taxing jurisdiction in which a |
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service address is located for purposes of s. 202.22(1)(c), |
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Florida Statutes, must be certified by the Department of Revenue |
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by January 1, 2005. |
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Section 2. This act shall take effect upon becoming a law. |