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Senator Haridopolos moved the following amendment:

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     Senate Amendment (with title amendment)

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     On line 12,

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insert:

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     Section 1.  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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     Delete lines 2 and 3

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and insert:

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An act relating to tax exemptions; amending s. 202.12,

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F.S.; reducing the rate of tax on communication services

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based on repeal of exemptions; amending s. 212.08, F.S.;

4/30/2008  7:20:00 AM     26-09126-08