CS/HB 809: Communications Services Taxes
GENERAL BILL by Finance and Tax Committee ; Grant ; (CO-INTRODUCERS) Dorworth ; Patronis ; Plakon ; Tobia
Communications Services Taxes; Revises legislative intent; modifies definitions; removes definition of term "cable service"; adds definition for term "Internet access service"; revises definitions of terms "communication services," "information service," "sales price," "service address," and "video service"; revises provisions relating to communications services dealer's liability for tax underpayments that result from incorrect assignment of service addresses to local taxing jurisdictions & provides requirements & conditions with respect thereto; prohibits DOR from denying dealer of communications services deduction of specified amount as collection allowance; requires DOR to aggregate monthly & make available to public on jurisdiction-by-jurisdiction basis certain sales & net tax information; provides for retroactive effect; creates Communications Services Tax Working Group; houses working group in DOR for administrative purposes.
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/29/2011 | House |
• Filed |
| 12/12/2011 | House |
• Referred to Finance and Tax Committee; Energy and Utilities Subcommittee; State Affairs Committee -HJ 80 |
| 1/10/2012 | House |
• Introduced -HJ 79 |
| 1/24/2012 | House |
• PCS on Committee agenda-- Finance and Tax Committee, 01/26/12, 2:30 pm, Morris Hall |
| 1/26/2012 | House |
• CS by Finance and Tax Committee; YEAS 23 NAYS 0 -HJ 300 |
| 1/27/2012 | House |
• Pending review of CS under Rule 7.19(c) • Now in Energy and Utilities Subcommittee -HJ 297 • On Committee agenda-- Energy and Utilities Subcommittee, 01/31/12, 12:30 pm, Webster Hall • CS by Finance and Tax Committee read 1st time -HJ 289 |
| 1/31/2012 | House |
• Favorable by Energy and Utilities Subcommittee; YEAS 13 NAYS 0 -HJ 320 • Now in State Affairs Committee -HJ 320 |
| 2/6/2012 | House |
• On Committee agenda-- State Affairs Committee, 02/08/12, 8:00 am, Webster Hall |
| 2/8/2012 | House |
• Favorable by- State Affairs Committee; YEAS 15 NAYS 0 -HJ 549 • Placed on Calendar -HJ 549 |
| 2/20/2012 | House |
• Placed on Special Order Calendar, 02/22/12 |
| 2/22/2012 | House |
• Read 2nd time -HJ 706 • Amendment(s) adopted (372887) -HJ 710 • Placed on 3rd reading |
| 2/23/2012 | House |
• Read 3rd time -HJ 756 • Amendment(s) adopted (521699, 982113) -HJ 756 • CS passed as amended; YEAS 115 NAYS 0 -HJ 757 |
| 2/24/2012 | Senate |
• In Messages |
| 3/5/2012 | Senate |
• Received • Referred to Communications, Energy, and Public Utilities; Community Affairs; Budget Subcommittee on Finance and Tax; Budget -SJ 869 |
| 3/9/2012 | Senate |
• Withdrawn from Communications, Energy, and Public Utilities; Community Affairs; Budget Subcommittee on Finance and Tax; Budget -SJ 1216 • Placed on Calendar, on 2nd reading -SJ 1216 • Substituted for CS/CS/CS/SB 1060 -SJ 1216 • Read 2nd time -SJ 1216 • Read 3rd time -SJ 1216 • CS passed; YEAS 39 NAYS 1 -SJ 1216 |
| 3/9/2012 | House |
• Ordered enrolled -HJ 1714 |
| 3/23/2012 |
• Signed by Officers and presented to Governor |
|
| 4/6/2012 |
• Approved by Governor |
|
| 4/8/2012 |
• Chapter No. 2012-70 |
982113 - Substitute Amendment (081733)