Florida Senate - 2014 SB 266
By Senator Hukill
8-00376A-14 2014266__
1 A bill to be entitled
2 An act relating to communications services taxes;
3 amending s. 202.12, F.S.; reducing the tax rate
4 applied to the sale of communications services;
5 reducing the tax rate applied to the retail sale of
6 direct-to-home satellite services; amending ss.
7 202.12001 and 203.001, F.S.; conforming rates to the
8 reduction of the communications services tax;
9 providing an effective date.
10
11 Be It Enacted by the Legislature of the State of Florida:
12
13 Section 1. Paragraphs (a) and (b) of subsection (1) of
14 section 202.12, Florida Statutes, are amended to read:
15 202.12 Sales of communications services.—The Legislature
16 finds that every person who engages in the business of selling
17 communications services at retail in this state is exercising a
18 taxable privilege. It is the intent of the Legislature that the
19 tax imposed by chapter 203 be administered as provided in this
20 chapter.
21 (1) For the exercise of such privilege, a tax is levied on
22 each taxable transaction, and the tax is due and payable as
23 follows:
24 (a) Except as otherwise provided in this subsection, at a
25 rate of 4.65 6.65 percent applied to the sales price of the
26 communications service that which:
27 1. Originates and terminates in this state;, or
28 2. Originates or terminates in this state and is charged to
29 a service address in this state,
30
31 when sold at retail, computed on each taxable sale for the
32 purpose of remitting the tax due. The gross receipts tax imposed
33 by chapter 203 shall be collected on the same taxable
34 transactions and remitted with the tax imposed by this
35 paragraph. If no tax is imposed by this paragraph due to the
36 exemption provided under by reason of s. 202.125(1), the tax
37 imposed by chapter 203 shall nevertheless be collected and
38 remitted in the manner and at the time prescribed for tax
39 collections and remittances under this chapter.
40 (b) At the rate of 8.8 10.8 percent on the retail sales
41 price of any direct-to-home satellite service received in this
42 state. The proceeds of the tax imposed under this paragraph
43 shall be accounted for and distributed in accordance with s.
44 202.18(2). The gross receipts tax imposed by chapter 203 shall
45 be collected on the same taxable transactions and remitted with
46 the tax imposed by this paragraph.
47 Section 2. Section 202.12001, Florida Statutes, is amended
48 to read:
49 202.12001 Combined rate for tax collected pursuant to ss.
50 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
51 2010-149, Laws of Florida, the dealer of communication services
52 may collect a combined rate of 4.8 6.8 percent comprised of 4.65
53 6.65 percent and 0.15 percent required by ss. 202.12(1)(a) and
54 203.01(1)(b)3., respectively, if as long as the provider
55 properly reflects the tax collected with respect to the two
56 provisions as required in the return to the Department of
57 Revenue.
58 Section 3. Section 203.001, Florida Statutes, is amended to
59 read:
60 203.001 Combined rate for tax collected pursuant to ss.
61 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
62 2010-149, Laws of Florida, the dealer of communication services
63 may collect a combined rate of 4.8 6.8 percent comprised of 4.65
64 6.65 percent and 0.15 percent required by ss. 202.12(1)(a) and
65 203.01(1)(b)3., respectively, if as long as the provider
66 properly reflects the tax collected with respect to the two
67 provisions as required in the return to the Department of
68 Revenue.
69 Section 4. This act shall take effect January 1, 2015.