Florida Senate - 2014                CS for CS for CS for SB 898
       
       
        
       By the Committees on Appropriations; Commerce and Tourism; and
       Communications, Energy, and Public Utilities; and Senators
       Abruzzo and Soto
       
       
       
       576-04584-14                                           2014898c3
    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. The amendments made by this act to s. 202.11,
   25  Florida Statutes, are remedial in nature and apply
   26  retroactively, but do not provide a basis for the assessment of
   27  any tax not paid or create a right to a refund or credit of any
   28  tax paid before the effective date of this act.
   29         Section 3. This act shall take effect upon becoming a law.