The Florida Senate

202.125  Sales of communications services; specified exemptions.--

(1)  The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12. This exemption shall not apply to any residence that constitutes all or part of a public lodging establishment as defined in chapter 509, any mobile communications service, any cable service, or any direct-to-home satellite service.

(2)  The sale of communications services provided to the Federal Government, any agency or instrumentality of the Federal Government, or any entity that is exempt from state taxes under federal law is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19.

(3)  The sale of communications services to the state or any county, municipality, or political subdivision of the state when payment is made directly to the dealer by the governmental entity is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19. This exemption does not inure to any transaction otherwise taxable under this chapter when payment is made by a government employee by any means, including, but not limited to, cash, check, or credit card even when that employee is subsequently reimbursed by the governmental entity.

(4)  The sale of communications services to a religious or educational organization that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19.

History.--ss. 4, 58, ch. 2000-260; s. 38, ch. 2001-140.