This bill amends Florida Statutes to revise the timeline for increasing local communications services tax rates, extending the prohibition on such increases from January 1, 2026, to January 1, 2031. Additionally, it introduces a tax exemption for certain communications and Internet equipment, defining the eligible equipment and the conditions under which the exemption applies. The bill specifies that communications and Internet equipment used in unserved areas or during disaster periods by eligible service providers will be exempt from sales tax, and it outlines the process for obtaining this exemption.

Furthermore, the bill establishes the Communications Services Tax Working Group, which will be administratively housed within the Department of Revenue. This group will consist of nine members, including representatives from various sectors of the communications industry and local governments. The group's responsibilities include reviewing state tax policies related to the communications industry, analyzing tax revenue generated from communications services taxes, and assessing the fairness and clarity of the state's tax laws. The group is required to submit a report to the Governor and the Legislature by December 1, 2025, and its provisions are set to be repealed on October 2, 2028.