Florida Senate - 2005                        SENATOR AMENDMENT
    Bill No. CS for SB 2070
                        Barcode 213594
                            CHAMBER ACTION
              Senate                               House
 1                  2/AD/2R        .                    
       05/05/2005 04:21 PM         .                    
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 4  ______________________________________________________________
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11  Senators Constantine, Pruitt, and Carlton moved the following
12  amendment:
14         Senate Amendment (with title amendment) 
15         On page 3, line 21, through
16            page 5, line 24, delete those lines
18  and insert:  
19         Section 3.  Subsections (3), (14), and (15) of section
20  202.11, Florida Statutes, are amended to read:
21         202.11  Definitions.--As used in this chapter:
22         (3)  "Communications services" means the transmission,
23  conveyance, or routing of voice, data, audio, video, or any
24  other information or signals, including cable services, to a
25  point, or between or among points, by or through any
26  electronic, radio, satellite, cable, optical, microwave, or
27  other medium or method now in existence or hereafter devised,
28  regardless of the protocol used for such transmission or
29  conveyance. The term includes such transmission, conveyance,
30  or routing in which computer processing applications are used
31  to act on the form, code, or protocol of the content for
    10:11 AM   05/05/05                            s2070c1c-22-t06

Florida Senate - 2005 SENATOR AMENDMENT Bill No. CS for SB 2070 Barcode 213594 1 purposes of transmission, conveyance, or routing without 2 regard to whether such service is referred to as 3 voice-over-Internet-protocol services or is classified by the 4 Federal Communications Commission as enhanced or value-added. 5 The term does not include: 6 (a) Information services. 7 (b) Installation or maintenance of wiring or equipment 8 on a customer's premises. 9 (c) The sale or rental of tangible personal property. 10 (d) The sale of advertising, including, but not 11 limited to, directory advertising. 12 (e) Bad check charges. 13 (f) Late payment charges. 14 (g) Billing and collection services. 15 (h) Internet access service, electronic mail service, 16 electronic bulletin board service, or similar on-line computer 17 services. 18 (14) "Sales price" means the total amount charged in 19 money or other consideration by a dealer for the sale of the 20 right or privilege of using communications services in this 21 state, including any property or other services that are part 22 of the sale. The sales price of communications services shall 23 not be reduced by any separately identified components of the 24 charge that constitute expenses of the dealer, including, but 25 not limited to, sales taxes on goods or services purchased by 26 the dealer, property taxes, taxes measured by net income, and 27 universal-service fund fees. 28 (a) The sales price of communications services shall 29 include, whether or not separately stated, charges for any of 30 the following: 31 1. The connection, movement, change, or termination of 2 10:11 AM 05/05/05 s2070c1c-22-t06
Florida Senate - 2005 SENATOR AMENDMENT Bill No. CS for SB 2070 Barcode 213594 1 communications services. 2 2. The detailed billing of communications services. 3 3. The sale of directory listings in connection with a 4 communications service. 5 4. Central office and custom calling features. 6 5. Voice mail and other messaging service. 7 6. Directory assistance. 8 7. The service of sending or receiving a document 9 commonly referred to as a facsimile or "fax," except when 10 performed during the course of providing professional or 11 advertising services. 12 (b) The sales price of communications services does 13 not include charges for any of the following: 14 1. Any excise tax, sales tax, or similar tax levied by 15 the United States or any state or local government on the 16 purchase, sale, use, or consumption of any communications 17 service, including, but not limited to, any tax imposed under 18 this chapter or chapter 203 which is permitted or required to 19 be added to the sales price of such service, if the tax is 20 stated separately. 21 2. Any fee or assessment levied by the United States 22 or any state or local government, including, but not limited 23 to, regulatory fees and emergency telephone surcharges, which 24 is required to be added to the price of such service if the 25 fee or assessment is separately stated. 26 3. Communications services paid for by inserting coins 27 into coin-operated communications devices available to the 28 public. 29 4. The sale or recharge of a prepaid calling 30 arrangement. 31 5. The provision of air-to-ground communications 3 10:11 AM 05/05/05 s2070c1c-22-t06
Florida Senate - 2005 SENATOR AMENDMENT Bill No. CS for SB 2070 Barcode 213594 1 services, defined as a radio service provided to purchasers 2 while on board an aircraft. 3 6. A dealer's internal use of communications services 4 in connection with its business of providing communications 5 services. 6 7. Charges for property or other services that are not 7 part of the sale of communications services, if such charges 8 are stated separately from the charges for communications 9 services. 10 8. To the extent required by federal law, charges for 11 Internet access services which are not separately itemized on 12 a customer's bill, but which can be reasonably identified from 13 the selling dealer's books and records kept in the regular 14 course of business. The dealer may support the allocation of 15 charges with books and records kept in the regular course of 16 business covering the dealer's entire service area, including 17 territories outside this state. 18 (15) "Service address" means: 19 (a) Except as otherwise provided in this section:, 20 1. The location of the communications equipment from 21 which communications services originate or at which 22 communications services are received by the customer;. 23 2. In the case of a communications service paid 24 through a credit or payment mechanism that does not relate to 25 a service address, such as a bank, travel, debit, or credit 26 card, and in the case of third-number and calling-card calls, 27 the term "service address" means service address is the 28 address of the central office, as determined by the area code 29 and the first three digits of the seven-digit originating 30 telephone number; or. 31 3. If the location of the equipment described in 4 10:11 AM 05/05/05 s2070c1c-22-t06
Florida Senate - 2005 SENATOR AMENDMENT Bill No. CS for SB 2070 Barcode 213594 1 subparagraph 1. is not known and subparagraph 2. is 2 inapplicable, the term "service address" means the location of 3 the customer's primary use of the communications service. For 4 purposes of this subparagraph, the location of the customer's 5 primary use of a communications service is the residential 6 street address or the business street address of the customer. 7 (b) In the case of cable services and direct-to-home 8 satellite services, the location where the customer receives 9 the services in this state. 10 (c) In the case of mobile communications services, the 11 customer's place of primary use. 12 13 14 ================ T I T L E A M E N D M E N T =============== 15 And the title is amended as follows: 16 On page 1, lines 12-15, delete those lines, 17 18 and insert: 19 redefining the term "communications services"; 20 providing that the definition of sales price 21 for purposes of communication services tax does 22 not include specified charges for Internet 23 access services; defining the term "service 24 address" when the location of the equipment is 25 unknown or under other circumstances; amending 26 s. 202.26, F.S.; 27 28 29 30 31 5 10:11 AM 05/05/05 s2070c1c-22-t06