CS/HB 809 (2012) -  Communications Services Taxes

by Finance & Tax Committee and Grant, J. (CO-SPONSORS) Dorworth; Patronis; Plakon; Tobia
Revises legislative intent; modifies definitions; removes definition of term "cable service"; adds definition for term "Internet access service"; revises definitions of terms "communication services," "information service," "sales price," "service address," and "video service"; revises provisions relating to communications services dealer's liability for tax underpayments that result from incorrect assignment of service addresses to local taxing jurisdictions & provides requirements & conditions with respect thereto; prohibits DOR from denying dealer of communications services deduction of specified amount as collection allowance; requires DOR to aggregate monthly & make available to public on jurisdiction-by-jurisdiction basis certain sales & net tax information; provides for retroactive effect; creates Communications Services Tax Working Group; houses working group in DOR for administrative purposes.
Effective Date: July 1, 2012
Last Event: Chapter No. 2012-70 on Sunday, April 8, 2012 7:39 PM
Date Available for Final Passage: Monday, February 27, 2012 1:51 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Final Bill Analysis 3/19/2012 2:19:52 PM
Chamber: House Committee: State Affairs Committee 2/8/2012 1:37:44 PM
Chamber: House Committee: State Affairs Committee 2/6/2012 6:03:48 PM
Chamber: House Committee: Energy & Utilities Subcommittee 2/2/2012 9:52:28 AM
Chamber: House Committee: Energy & Utilities Subcommittee 2/2/2012 9:51:21 AM --UnPublished--
Chamber: House Committee: Energy & Utilities Subcommittee 1/30/2012 5:55:47 PM
Chamber: House Committee: Finance & Tax Committee 1/30/2012 3:46:29 PM
Chamber: House Committee: Finance & Tax Committee 1/30/2012 3:51:59 PM --UnPublished--
Chamber: House Committee: Finance & Tax Committee 1/25/2012 11:33:38 AM
Chamber: House Committee: Finance & Tax Committee 1/25/2012 9:27:16 AM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 02/23/2012 01:51 PM   Yeas: 115 Nays: 0 Action: Passage Action 2: Vote Detail: Vote [Seq# 834] Barcode:
Chamber: Senate Date: 03/09/2012 03:45 PM   Yeas: 39 Nays: 1 Action: Action 2: Vote Detail: Vote [Seq# 48] Barcode:

Bill History

Event Time Member Committee Ver.
Event: Chapter No. 2012-70 Time: 04/08/2012 - 7:39 PM Member: Committee: Version: er
Event: Approved by Governor Time: 04/06/2012 - 7:06 PM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor Time: 03/23/2012 - 10:46 AM Member: Committee: Version: er
Event: H Ordered enrolled Time: 03/09/2012 - 4:56 PM Member: Committee: Version: e2
Event: H In Messages Time: 03/09/2012 - 4:56 PM Member: Committee: Version: e2
Event: S CS passed; YEAS 39 NAYS 1 -SJ 1216 Time: 03/09/2012 - 3:45 PM Member: Committee: Version: e2
Event: S Read 3rd time -SJ 1216 Time: 03/09/2012 - 3:45 PM Member: Committee: Version: e2
Event: S Read 2nd time -SJ 1216 Time: 03/09/2012 - 3:45 PM Member: Committee: Version: e2
Event: S Substituted for CS/CS/CS/SB 1060 -SJ 1216 Time: 03/09/2012 - 3:45 PM Member: Committee: Version: e2
Event: S Placed on Calendar, on 2nd reading -SJ 1216 Time: 03/09/2012 - 3:44 PM Member: Committee: Version: e2
Event: S Withdrawn from Communications, Energy, and Public Utilities; Community Affairs; Budget Subcommittee on Finance and Tax; Budget -SJ 1216 Time: 03/09/2012 - 3:43 PM Member: Committee: Version: e2
Event: S Referred to Communications, Energy, and Public Utilities; Community Affairs; Budget Subcommittee on Finance and Tax; Budget -SJ 869 Time: 03/05/2012 - 6:16 PM Member: Committee: Version: e2
Event: S Received Time: 03/05/2012 - 6:11 PM Member: Committee: Version: e2
Event: S In Messages Time: 02/24/2012 - 4:40 PM Member: Committee: Version: e2
Event: H Message sent to senate Time: 02/24/2012 - 3:52 PM Member: Committee: Version: e2
Event: H CS passed as amended; YEAS 115, NAYS 0 Time: 02/23/2012 - 1:51 PM Member: Committee: Version: e1
Event: H Passage on third reading Time: 02/23/2012 - 1:51 PM Member: Committee: Version: e1
Event: H Amendment 081733 superseded by substitute Time: 02/23/2012 - 1:51 PM Member: Committee: Version: e1
Event: H Amendment 982113 adopted Time: 02/23/2012 - 1:51 PM Member: Committee: Version: e1
Event: H Amendment 521699 adopted Time: 02/23/2012 - 1:48 PM Member: Committee: Version: e1
Event: H Read 3rd time Time: 02/23/2012 - 1:47 PM Member: Committee: Version: e1
Event: H Amendment 982113 filed Time: 02/23/2012 - 8:58 AM Member: Committee: Version: e1
Event: H Amendment 081733 filed Time: 02/23/2012 - 8:13 AM Member: Committee: Version: e1
Event: H Amendment 521699 filed Time: 02/23/2012 - 8:03 AM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 02/22/2012 - 5:17 PM Member: Committee: Version: e1
Event: H Placed on 3rd reading Time: 02/22/2012 - 2:44 PM Member: Committee: Version: c1
Event: H Amendment 372887 adopted Time: 02/22/2012 - 2:44 PM Member: Committee: Version: c1
Event: H Read 2nd time Time: 02/22/2012 - 2:38 PM Member: Committee: Version: c1
Event: H Amendment 372887 filed Time: 02/21/2012 - 1:23 PM Member: Committee: Version: c1
Event: H Bill added to Special Order Calendar (2/22/2012) Time: 02/20/2012 - 6:40 PM Member: Committee: Version: c1
Event: H Added to Second Reading Calendar Time: 02/08/2012 - 1:32 PM Member: Committee: Version: c1
Event: H Bill released to House Calendar Time: 02/08/2012 - 1:32 PM Member: Committee: Version: c1
Event: H Reported out of State Affairs Committee Time: 02/08/2012 - 1:32 PM Member: Committee: State Affairs Committee Version: c1
Event: H Favorable by State Affairs Committee Time: 02/08/2012 - 10:30 AM Member: Committee: State Affairs Committee Version: c1
Event: H Added to State Affairs Committee agenda Time: 02/06/2012 - 4:16 PM Member: Committee: State Affairs Committee Version: c1
Event: H Now in State Affairs Committee Time: 01/31/2012 - 4:15 PM Member: Committee: State Affairs Committee Version: c1
Event: H Reported out of Energy & Utilities Subcommittee Time: 01/31/2012 - 4:15 PM Member: Committee: Energy & Utilities Subcommittee Version: c1
Event: H Favorable by Energy & Utilities Subcommittee Time: 01/31/2012 - 2:33 PM Member: Committee: Energy & Utilities Subcommittee Version: c1
Event: H 1st Reading Time: 01/27/2012 - 8:02 PM Member: Committee: Version: c1
Event: H Added to Energy & Utilities Subcommittee agenda Time: 01/27/2012 - 4:12 PM Member: Committee: Energy & Utilities Subcommittee Version: c1
Event: H Now in Energy & Utilities Subcommittee Time: 01/27/2012 - 1:04 PM Member: Committee: Energy & Utilities Subcommittee Version: c1
Event: H Referred to State Affairs Committee Time: 01/27/2012 - 1:04 PM Member: Committee: State Affairs Committee Version: c1
Event: H Referred to Energy & Utilities Subcommittee Time: 01/27/2012 - 1:04 PM Member: Committee: Energy & Utilities Subcommittee Version: c1
Event: H CS Filed Time: 01/27/2012 - 9:12 AM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.19(a) Time: 01/27/2012 - 9:12 AM Member: Committee: Version: __
Event: H Reported out of Finance & Tax Committee Time: 01/27/2012 - 9:08 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Favorable with CS by Finance & Tax Committee Time: 01/26/2012 - 5:30 PM Member: Committee: Finance & Tax Committee Version: __
Event: H PCS added to Finance & Tax Committee agenda Time: 01/24/2012 - 4:11 PM Member: Committee: Finance & Tax Committee Version: __
Event: H 1st Reading Time: 01/10/2012 - 11:59 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Committee Time: 12/12/2011 - 9:03 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Referred to State Affairs Committee Time: 12/12/2011 - 9:03 AM Member: Committee: State Affairs Committee Version: __
Event: H Referred to Energy & Utilities Subcommittee Time: 12/12/2011 - 9:03 AM Member: Committee: Energy & Utilities Subcommittee Version: __
Event: H Referred to Finance & Tax Committee Time: 12/12/2011 - 9:03 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Filed Time: 11/29/2011 - 3:06 PM Member: Grant, J. Committee: Version: __