Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS/HB 1059
896096
Senate
Floor: 2/R/RM
5/2/2008 3:33 PM
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House
Floor: RC
5/2/2008 11:10 AM
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Senator Haridopolos moved the following amendment:
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Senate Amendment (with title amendment)
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Between line(s) 57 and 58
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insert:
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Section 2. Paragraph (d) of subsection (1) of section
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202.12, Florida Statutes, is amended to read:
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202.12 Sales of communications services.--The Legislature
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finds that every person who engages in the business of selling
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communications services at retail in this state is exercising a
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taxable privilege. It is the intent of the Legislature that the
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tax imposed by chapter 203 be administered as provided in this
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chapter.
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(1) For the exercise of such privilege, a tax is levied on
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each taxable transaction, and the tax is due and payable as
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follows:
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(d) At the rate set forth in paragraph (a) applied to the
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sales price of all mobile communications services deemed to be
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provided to a customer by a home service provider pursuant to s.
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117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. No.
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106-252, if such customer's service address is located within
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this state. Effective January 1, 2009, the rate shall be reduced
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by the percentage necessary to reduce the total estimated
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collections in 2009 under this paragraph by the amount of any
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estimated increase in state sales and use tax collections during
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2009 resulting from the repeal of sales tax exemptions provided
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under chapter 212 during the 2008 legislative session, unless
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otherwise provided by law. The estimated amounts shall be
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determined by reference to the 2008 Florida Tax Handbook.
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================ T I T L E A M E N D M E N T ================
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And the title is amended as follows:
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On line(s) 11, after the semicolon
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insert:
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amending s. 202.12, F.S.; reducing the tax rate on the
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same of mobile phone communications services based on the
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repeal of tax exemptions;
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4/30/2008 7:22:00 AM 26-09122-08
CODING: Words stricken are deletions; words underlined are additions.