Bill > H0847

This bill revises the definition of a "prepaid calling arrangement" to clarify which services are subject to sales tax in Florida, specifically updating the definition to include mobile communications services that are paid for in advance and sold in predetermined units that decline with use, and also clarifies that these units can be measured in various ways like usage, time, or money. The bill also states that if a purchaser uses units from a prepaid calling arrangement for services other than mobile communications, or for non-communications products, no additional tax is due if tax was already paid on the initial purchase or recharge. Importantly, these changes are intended to be retroactive, meaning they apply to past transactions, but they do not allow for the assessment of previously unpaid taxes or create a right to a refund for taxes already paid before the bill's effective date of July 1, 2014.