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Senator Haridopolos moved the following amendment to amendment

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(671266):

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     Senate Amendment (with directory and title amendments)

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     Insert after line 11:

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:

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     Section 4.  

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     Subsection (1) of section 202.12, Florida Statutes, is

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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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     (a)  Except as otherwise provided in this subsection, at a

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rate of 6.8 percent applied to the sales price of the

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communications service which:

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     1.  Originates and terminates in this state, or

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     2.  Originates or terminates in this state and is charged to

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a service address in this state,

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when sold at retail, computed on each taxable sale for the

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purpose of remitting the tax due. The gross receipts tax imposed

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by chapter 203 shall be collected on the same taxable

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transactions and remitted with the tax imposed by this paragraph.

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If no tax is imposed by this paragraph by reason of s.

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202.125(1), the tax imposed by chapter 203 shall nevertheless be

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collected and remitted in the manner and at the time prescribed

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for tax collections and remittances under this chapter.

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     (b)  At the rate of 10.8 percent on the retail sales price

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of any direct-to-home satellite service received in this state.

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The proceeds of the tax imposed under this paragraph shall be

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accounted for and distributed in accordance with s. 202.18(2).

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The gross receipts tax imposed by chapter 203 shall be collected

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on the same taxable transactions and remitted with the tax

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imposed by this paragraph.

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     (c)  At the rate set forth in paragraph (a) on the sales

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price of private communications services provided within this

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state, which shall be determined in accordance with the following

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provisions:

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     1.  Any charge with respect to a channel termination point

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located within this state;

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     2.  Any charge for the use of a channel between two channel

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termination points located in this state; and

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     3.  Where channel termination points are located both within

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and outside of this state:

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     a.  If any segment between two such channel termination

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points is separately billed, 50 percent of such charge; and

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     b.  If any segment of the circuit is not separately billed,

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an amount equal to the total charge for such circuit multiplied

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by a fraction, the numerator of which is the number of channel

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termination points within this state and the denominator of which

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is the total number of channel termination points of the circuit.

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The gross receipts tax imposed by chapter 203 shall be collected

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on the same taxable transactions and remitted with the tax

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imposed by this paragraph.

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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. Such rate shall be reduced by the department

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effective January 1, 2009, by the percentage necessary to reduce

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total estimated collections under this paragraph in 2009 by the

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amount of any estimated increase in state sales and use tax

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collections during 2009, resulting from the repeal of exemptions

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to Chapter 212 during the 2008 legislative session unless

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otherwise provided by law. Such 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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..

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And the title is amended as follows:

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     After line(s) 18:

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; reducing the rate of tax on communication services based

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on repeal of exemptions; providing an effective date.

4/29/2008  10:36:00 AM     FT.26.08980