| 1 | A bill to be entitled |
| 2 | An act relating to sales of communications services; |
| 3 | amending s. 202.125, F.S.; exempting from the |
| 4 | communications services sales tax mobile communications |
| 5 | services with a residential service address; providing an |
| 6 | effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Subsection (1) of section 202.125, Florida |
| 11 | Statutes, is amended to read: |
| 12 | 202.125 Sales of communications services; specified |
| 13 | exemptions.-- |
| 14 | (1) The separately stated sales price of communications |
| 15 | services sold to residential households and mobile |
| 16 | communications services with a residential service address is |
| 17 | exempt from the tax imposed by s. 202.12. This exemption shall |
| 18 | not apply to any residence that constitutes all or part of a |
| 19 | public lodging establishment as defined in chapter 509, any |
| 20 | mobile communications service, any cable service, or any direct- |
| 21 | to-home satellite service. |
| 22 | Section 2. This act shall take effect July 1, 2005. |