Florida Senate - 2014                       CS for CS for SB 898
       
       
        
       By the Committees on Commerce and Tourism; and Communications,
       Energy, and Public Utilities; and Senators Abruzzo and Soto
       
       
       
       
       577-03119A-14                                          2014898c2
    1                        A bill to be entitled                      
    2         An act relating to the communications services tax;
    3         amending s. 202.11, F.S.; revising the definition of
    4         the term “information services” to include certain
    5         data processing and other services; providing
    6         applicability; providing an effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (5) of section 202.11, Florida
   11  Statutes, is amended to read:
   12         202.11 Definitions.—As used in this chapter, the term:
   13         (5) “Information service” means the offering of a
   14  capability for generating, acquiring, storing, transforming,
   15  processing, retrieving, using, or making available information
   16  via communications services, including, but not limited to,
   17  electronic publishing, web-hosting service, and end-user 900
   18  number service. The term includes data processing and other
   19  services that allow data to be generated, acquired, stored,
   20  processed, or retrieved and delivered by an electronic
   21  transmission to a purchaser where such purchaser’s primary
   22  purpose for the underlying transaction is the processed data or
   23  information. The term does not include video service.
   24         Section 2. This act is a clarification of existing law, and
   25  no tax may be assessed or collected with respect to any charge
   26  or portion thereof described in s. 202.11(5), Florida Statutes,
   27  as amended by this act, for periods before or after the
   28  effective date of this act.
   29         Section 3. This act shall take effect upon becoming a law.