be certified by the Public Service Commission and to file agreements which the sellers have entered into, with either the distributor or the political subdivision, for the payment of all taxes or franchise fees owed. A political subdivision is allowed to impose a tax by ordinance, if approved by the voters, on persons who take title to gas, electricity or energy services outside that political subdivision but who use or consume such products within the political subdivision.

The act also clarifies the current sales tax treatment of telecommunications services. Sales of local and long distance telecommunications service to telecommunication subscribers through equipment for the transmission of messages and conversations are subject to sales tax. Specifically excluded from the definition of telecommunication service, and thus not taxable, are access to the Internet or to interactive computer services (except the amount paid for the telephone line or telecommunication service itself, which remains taxable), answering services and paging services, private mobile radio services (except cellular services, personal communications services, and enhanced specialized mobile radio services, which remain taxable), and cable or satellite television or music services.

The bill has an emergency clause.

RUSS HEMBREE