This document was prepared by Department of Revenue staff as an initial examination of the impact of the enactment of Ch. 86-166, Laws of Florida which removed the exemption for professional, insurance and personal services and imposed a sales tax on "any service" performed or provided for a consideration, effective July 1, 1987. It is not intended to be an exhaustive treatise, nor could it be at this stage. It is intended to communicate the scope of Ch. 86-166 as it is presently understood along with some of the issues which have arisen during the initial examination of Ch. 86-166 and the systems of other states which levy an exise tax on services.