This bill is a comprehensive revision of all taxation of communication services. Among the plethora of changes, the bill provides for: a sales tax exemption for electricity in an Internet data center, including eligible property used at such center; applicability of sales tax to prepaid wireless service and prepaid wireless calling service; a sales tax sourcing rules applicable to communications services; a 5% tax on direct broadcast satellite; a 2& state tax on communications services other than direct broadcast satellite services; a 3% local tax on communications services other than direct broadcast satellite service; a 2% local tax on telecommunications services; and a 1% tax on telecommunications services (apparently for education purposes). In addition, the bill eliminates numerous taxation and fee provisions from TiTles 36 and 46.

This legislation would prohibit counties from using GPS data in an electronic device to find the location of the device unless they have a search warrant. GPS or other location data could be obtained without a search warrant if a possible life threatening situation exists, if the information is necessary to respond to a call for emergency services, the device is reported stolen or the owner/user of the device consents to the acquisition of information. Failure to comply with this bill would be punishable for a civil fine up to $50.