Bill Text: FL S1468 | 2024 | Regular Session | Introduced
Bill Title: Sales and Use Tax
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2024-03-08 - Died in Commerce and Tourism [S1468 Detail]
Download: Florida-2024-S1468-Introduced.html
Florida Senate - 2024 SB 1468 By Senator Hutson 7-01353-24 20241468__ 1 A bill to be entitled 2 An act relating to the sales and use tax; amending s. 3 212.08, F.S.; defining terms; exempting from the sales 4 and use tax the purchase or lease of equipment by a 5 provider of certain communication services or Internet 6 access services; providing applicability; providing an 7 effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Present paragraphs (ppp) through (uuu) of 12 subsection (7) of section 212.08, Florida Statutes, are 13 redesignated as paragraphs (qqq) through (vvv), respectively, 14 and a new paragraph (ppp) is added to that subsection, to read: 15 212.08 Sales, rental, use, consumption, distribution, and 16 storage tax; specified exemptions.—The sale at retail, the 17 rental, the use, the consumption, the distribution, and the 18 storage to be used or consumed in this state of the following 19 are hereby specifically exempt from the tax imposed by this 20 chapter. 21 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 22 entity by this chapter do not inure to any transaction that is 23 otherwise taxable under this chapter when payment is made by a 24 representative or employee of the entity by any means, 25 including, but not limited to, cash, check, or credit card, even 26 when that representative or employee is subsequently reimbursed 27 by the entity. In addition, exemptions provided to any entity by 28 this subsection do not inure to any transaction that is 29 otherwise taxable under this chapter unless the entity has 30 obtained a sales tax exemption certificate from the department 31 or the entity obtains or provides other documentation as 32 required by the department. Eligible purchases or leases made 33 with such a certificate must be in strict compliance with this 34 subsection and departmental rules, and any person who makes an 35 exempt purchase with a certificate that is not in strict 36 compliance with this subsection and the rules is liable for and 37 shall pay the tax. The department may adopt rules to administer 38 this subsection. 39 (ppp) Equipment purchased or leased in this state by a 40 provider of communications services or Internet access services 41 receiving broadband grants administered by the Department of 42 Commerce.— 43 1. As used in this paragraph, the term: 44 a. “Central office” means the location at which telephone 45 subscribers’ lines are joined to switching equipment, including, 46 but not limited to, switches, cable distribution frames, and 47 batteries, for connecting other subscribers to each other, 48 locally and long distance. 49 b. “Communications services” has the same meaning as in s. 50 202.11. 51 c. “Headend” means the primary location in a communications 52 provider’s network which receives television programming signals 53 through satellite antennae or fiber optic cables for 54 distribution to the customer premises through a distribution 55 network. The headend processes and combines signals for 56 distribution to hubs or directly to customer premises. In most 57 cases, the headend also serves as a distribution hub for the 58 fiber optic transfer nodes closest to the headend. The term also 59 includes a super headend, which processes all incoming 60 programming signals and transmits them to regional headends or 61 directly to hubs. Headend equipment includes, but is not limited 62 to, computer-based electronic equipment that receives 63 programming signals and uses prescribed processes to combine, 64 amplify, and convert the programming signals and transmit them 65 through the distribution network. 66 d. “Hub” means the secondary location in a communications 67 provider’s network that is connected to the headend by fiber 68 optic or other cable. A hub may contain electronic equipment 69 that processes, converts, and transmits signals through the 70 distribution network. A hub can serve a large number of business 71 and residential communities. 72 e. “Internet access service” has the same meaning as in s. 73 202.11 and only applies to services that provide access to the 74 Internet with a capacity for transmission at a consistent speed 75 of at least 25 megabits per second for download and 3 megabits 76 per second for upload. 77 f. “Provider of communications services or Internet access 78 services” means a dealer as defined in s. 202.11 and any member 79 of an affiliated group as described in s. 202.37(1)(c)2. 80 g. “Qualifying equipment” means equipment, machinery, 81 software, or other infrastructure used to provide communications 82 services or Internet access services, which must be located 83 within a central office, headend, or hub operated by a provider 84 of communications services or Internet access services. 85 2. The purchase or lease of qualifying equipment used by a 86 provider of communications services or Internet access services 87 to fulfill the requirements of a Department of Commerce 88 administered broadband grant is exempt from the tax imposed by 89 this chapter. 90 3. The exemption provided by this paragraph does not apply 91 to any of the following: 92 a. Land. 93 b. Improvements to land. 94 c. Office furniture and fixtures. 95 d. General office equipment and machinery that is not used 96 to provide communications services or Internet access services. 97 e. Vehicles. 98 f. Customer premise equipment. 99 g. The facilities used to distribute signals to customer 100 locations beyond the central office, headend, or hub facilities 101 described herein, including fiber optic, coaxial, or other 102 transmission cables; amplifiers; taps; and customer drops. 103 4. The exemption provided by this paragraph does not apply 104 to the tax levied under s. 212.031. 105 Section 2. This act shall take effect July 1, 2024.