Florida Senate - 2014                              CS for SB 898
       
       
        
       By the Committee on Communications, Energy, and Public
       Utilities; and Senator Abruzzo
       
       
       
       
       579-02095-14                                           2014898c1
    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 “sales price” to exclude charges for the sale
    5         of communications services between a franchisor and
    6         its franchisee; defining the term “franchisee”’
    7         providing applicability; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (b) of subsection (13) of section
   12  202.11, Florida Statutes, is amended to read:
   13         202.11 Definitions.—As used in this chapter, the term:
   14         (13) “Sales price” means the total amount charged in money
   15  or other consideration by a dealer for the sale of the right or
   16  privilege of using communications services in this state,
   17  including any property or other service, not described in
   18  paragraph (a), which is part of the sale and for which the
   19  charge is not separately itemized on a customer’s bill or
   20  separately allocated under subparagraph (b)8. The sales price of
   21  communications services may not be reduced by any separately
   22  identified components of the charge which constitute expenses of
   23  the dealer, including, but not limited to, sales taxes on goods
   24  or services purchased by the dealer, property taxes, taxes
   25  measured by net income, and universal-service fund fees.
   26         (b) The sales price of communications services does not
   27  include charges for any of the following:
   28         1. An excise tax, sales tax, or similar tax levied by the
   29  United States or any state or local government on the purchase,
   30  sale, use, or consumption of any communications service,
   31  including, but not limited to, a tax imposed under this chapter
   32  or chapter 203 which is permitted or required to be added to the
   33  sales price of such service, if the tax is stated separately.
   34         2. A fee or assessment levied by the United States or any
   35  state or local government, including, but not limited to,
   36  regulatory fees and emergency telephone surcharges, which must
   37  be added to the price of the service if the fee or assessment is
   38  separately stated.
   39         3. Communications services paid for by inserting coins into
   40  coin-operated communications devices available to the public.
   41         4. The sale or recharge of a prepaid calling arrangement.
   42         5. The provision of air-to-ground communications services,
   43  defined as a radio service provided to a purchaser while on
   44  board an aircraft.
   45         6. A dealer’s internal use of communications services in
   46  connection with its business of providing communications
   47  services.
   48         7. Charges for property or other services that are not part
   49  of the sale of communications services, if such charges are
   50  stated separately from the charges for communications services.
   51         8. Charges for goods or services that are not subject to
   52  tax under this chapter, including Internet access services but
   53  excluding any item described in paragraph (a), which that are
   54  not separately itemized on a customer’s bill, but which that can
   55  be reasonably identified from the selling dealer’s books and
   56  records kept in the regular course of business. The dealer may
   57  support the allocation of charges with books and records kept in
   58  the regular course of business covering the dealer’s entire
   59  service area, including territories outside this state.
   60         9. The sale of communications services between a franchisor
   61  and its franchisee. This exclusion does not apply to the sale of
   62  communications services to a franchisor for its own use. As used
   63  in this subparagraph, the term “franchisee” means any entity,
   64  including a related company as defined in s. 495.011, using the
   65  franchisor’s service mark as defined in s. 495.011, whether by
   66  license, management agreement, or by a subsidiary or affiliate
   67  of the franchisor.
   68         Section 2. This act is a clarification of existing law, and
   69  no tax may be assessed or collected with respect to any charge
   70  or portion thereof described in s. 202.11(13)(b), Florida
   71  Statutes, as amended by this act, for periods before or after
   72  the effective date of this act.
   73         Section 3. This act shall take effect upon becoming a law.