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.
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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
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CS/HB 809, Enrolled (Current Bill Version) Posted 3/16/2012 at 12:29 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1060 (c3) Communications Services Tax Bogdanoff Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 809 (Ch. 2012-70) -SJ 1216
Location: Laid on Table
Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 202.105 Legislative findings and intent. Page 2 (pdf) 202.11 Definitions. Page 3 (pdf) 202.125 Sales of communications services; specified exemptions. Page 12 (pdf) 202.16 Payment. Page 12 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 13 (pdf) 202.22 Determination of local tax situs. Page 15 (pdf) 202.231 Provision of information to local taxing jurisdictions. Page 17 (pdf) 202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 18 (pdf) 203.01 Tax on gross receipts for utility and communications services. 624.105 Waiver of customer liability. Page 20 (pdf) -
CS/HB 809, Engrossed 2 Posted 2/23/2012 at 2:43 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1060 (c3) Communications Services Tax Bogdanoff Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 809 (Ch. 2012-70) -SJ 1216
Location: Laid on Table
Floor Votes (1)
Date Chamber Result 3/9/2012 3:45 PM Senate 39 Yeas - 1 Nays Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 202.105 Legislative findings and intent. Page 2 (pdf) 202.11 Definitions. Page 3 (pdf) 202.125 Sales of communications services; specified exemptions. Page 12 (pdf) 202.16 Payment. Page 12 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 13 (pdf) 202.22 Determination of local tax situs. Page 15 (pdf) 202.231 Provision of information to local taxing jurisdictions. Page 17 (pdf) 202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 18 (pdf) 203.01 Tax on gross receipts for utility and communications services. 624.105 Waiver of customer liability. Page 20 (pdf) -
CS/HB 809, Engrossed 1 Posted 2/22/2012 at 4:17 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1060 (c2) Communications Services Taxes Bogdanoff Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 809 (Ch. 2012-70) -SJ 1216
Location: Laid on Table
Floor Amendments (3)
Amendment Sponsor Filed Last Floor Action Format 521699 - Amendment
Remove lines 132-133 and insert:Grant 2/23/2012
8:02 AMHouse: Adopted
2/23/2012PDF 081733 - Amendment
Between lines 584 and 585, insert:Grant 2/23/2012
8:12 AMHouse: Superseded by Substitute
2/23/2012PDF 
982113 - Substitute Amendment (081733)
Between lines 584 and 585, insert:Clemens 2/23/2012
8:57 AMHouse: Adopted
2/23/2012PDF Floor Votes (1)
Date Chamber Result 2/23/2012 1:51 PM House 115 Yeas - 0 Nays Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 202.105 Legislative findings and intent. Page 2 (pdf) 202.11 Definitions. Page 3 (pdf) 202.125 Sales of communications services; specified exemptions. Page 12 (pdf) 202.16 Payment. Page 12 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 13 (pdf) 202.22 Determination of local tax situs. Page 15 (pdf) 202.231 Provision of information to local taxing jurisdictions. Page 17 (pdf) 202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 18 (pdf) 203.01 Tax on gross receipts for utility and communications services. Page 20 (pdf) 624.105 Waiver of customer liability. Page 20 (pdf) -
CS/HB 809, Committee Substitute 1 Posted 1/27/2012 at 9:12 AM
Bill Text: PDF Analyses: Energy and Utilities Subcommittee (Post-Meeting) 2/2/2012 (pdf)
State Affairs Committee (Post-Meeting) 2/8/2012 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1060 (c2) Communications Services Taxes Bogdanoff Similar Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 809 (Ch. 2012-70) -SJ 1216
Location: Laid on Table
Floor Amendments (1)
Amendment Sponsor Filed Last Floor Action Format 372887 - Strike All Amendment
Remove everything after the enacting clause and insert:Grant 2/21/2012
1:21 PMHouse: Adopted
2/22/2012PDF Citations - Statutes (14)
Citation Catchline Location in Bill Location In Bill Help 202.105 Legislative findings and intent. Page 2 (pdf) 202.11 Definitions. Page 3 (pdf) 202.125 Sales of communications services; specified exemptions. Page 13 (pdf) 202.16 Payment. Page 13 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 14 (pdf) 202.195 Proprietary confidential business information; public records exemption. Page 16 (pdf) 202.20 Local communications services tax conversion rates. Page 17 (pdf) 202.22 Determination of local tax situs. Page 18 (pdf) 202.231 Provision of information to local taxing jurisdictions. Page 20 (pdf) 202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 21 (pdf) 202.26 Department powers. Page 23 (pdf) 203.01 Tax on gross receipts for utility and communications services. Page 24 (pdf) 610.118 Impairment; court-ordered operations. Page 24 (pdf) 624.105 Waiver of customer liability. Page 26 (pdf) -
HB 809, Original Filed Version Posted 11/29/2011 at 3:06 PM
Bill Text: Web Page | PDF Analyses: Finance and Tax Committee (Post-Meeting) 3/19/2012 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1060 Communications Services Taxes Bogdanoff Similar Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 809 (Ch. 2012-70) -SJ 1216
Location: Laid on Table
Citations - Statutes (17)
Citation Catchline Location in Bill Location In Bill Help 202.105 Legislative findings and intent. Page 2 (pdf) 202.11 Definitions. Page 3 (pdf) 202.125 Sales of communications services; specified exemptions. Page 13 (pdf) 202.16 Payment. Page 13 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 14 (pdf) 202.195 Proprietary confidential business information; public records exemption. Page 17 (pdf) 202.20 Local communications services tax conversion rates. Page 17 (pdf) 202.22 Determination of local tax situs. Page 19 (pdf) 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes. Page 27 (pdf) 202.231 Provision of information to local taxing jurisdictions. Page 29 (pdf) 202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 29 (pdf) 202.26 Department powers. Page 31 (pdf) 202.28 Credit for collecting tax; penalties. Page 33 (pdf) 203.01 Tax on gross receipts for utility and communications services. Page 33 (pdf) 212.05 Sales, storage, use tax. Page 34 (pdf) 610.118 Impairment; court-ordered operations. Page 36 (pdf) 624.105 Waiver of customer liability. Page 37 (pdf)