HB 701 (Fischer) and SB 1174 (Hutson) reform the communications services tax (CST) to clarify that certain streaming services are subject to the tax and creates uniform rates. The bills reduce the local CST rate to 5% or less by January 1, 2021 and 4% or less by January 1, 2022. The bills also reduce the state CST rate from 4.92% to 4.9% and the noncharter county CST rate to 2% by January 1, 2022. The bills repeal the local option sales surtax conversion that is levied on communications services. The fiscal impact of this bill has not been determined. (Hughes)