Florida Statutes
Chapter 202 - Communications Services Tax Simplification Law
202.105 - Legislative Findings and Intent.


(1) It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws to provide a fair, efficient, and uniform method for taxing communications services sold in this state. This chapter is essential to the continued economic vitality of this increasingly important industry because it restructures state and local taxes and fees to account for the impact of federal legislation, industry deregulation, and the multitude of providers offering functionally equivalent communications services in today’s marketplace. This chapter promotes the increased competition that accompanies deregulation by embracing a competitively neutral tax policy that will free consumers to choose a provider based on tax-neutral considerations. This chapter further spurs new competition by simplifying an extremely complicated state and local tax and fee system. Simplification will lower the cost of collecting taxes and fees, increase service availability, and place downward pressure on price. Newfound administrative efficiency is demonstrated by a reduction in the number of returns that a provider must file each month. By restructuring separate taxes and fees into a revenue-neutral communications services tax centrally administered by the department, this chapter will ensure that the growth of the industry is unimpaired by excessive governmental regulation. The tax imposed pursuant to this chapter is a replacement for taxes and fees previously imposed and is not a new tax. The taxes imposed and administered pursuant to this chapter are of general application and are imposed in a uniform, consistent, and nondiscriminatory manner.
(2) It is declared to be a specific legislative finding that this chapter will not reduce the authority that municipalities or counties had to raise revenue in the aggregate, as such authority existed on February 1, 1989.
History.—s. 1, ch. 2001-140; s. 1, ch. 2012-70.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 202 - Communications Services Tax Simplification Law

202.10 - Short Title.

202.105 - Legislative Findings and Intent.

202.11 - Definitions.

202.12 - Sales of Communications Services.

202.12001 - Combined Rate for Tax Collected Pursuant to Ss. 202.12(1)(a) and 203.01(1)(b).

202.125 - Sales of Communications Services; Specified Exemptions.

202.13 - Intent.

202.14 - Credit Against Tax Imposed.

202.151 - Use Tax Imposed on Certain Purchasers of Communications Services.

202.155 - Special Rules for Mobile Communications Services.

202.16 - Payment.

202.17 - Registration.

202.175 - Toll-Free Telephone Number for Verification of Dealer Registration Numbers and Resale Certificates.

202.177 - Verification System for Certificate Numbers of Purchasers Seeking to Purchase for Resale.

202.18 - Allocation and Disposition of Tax Proceeds.

202.19 - Authorization to Impose Local Communications Services Tax.

202.193 - Local Communications Services Tax Clearing Trust Fund.

202.195 - Proprietary Confidential Business Information; Public Records Exemption.

202.20 - Local Communications Services Tax Conversion Rates.

202.21 - Effective Dates; Procedures for Informing Dealers of Communications Services of Tax Levies and Rate Changes.

202.22 - Determination of Local Tax Situs.

202.23 - Procedure on Purchaser’s Request for Refund or Credit of Communications Services Taxes.

202.231 - Provision of Information to Local Taxing Jurisdictions.

202.24 - Limitations on Local Taxes and Fees Imposed on Dealers of Communications Services.

202.25 - Jurisdiction; Dealers Not Qualified to Do Business in This State.

202.26 - Department Powers.

202.27 - Return Filing; Rules for Self-Accrual.

202.28 - Credit for Collecting Tax; Penalties.

202.29 - Bad Debts.

202.30 - Payment of Taxes by Electronic Funds Transfer; Filing of Returns by Electronic Data Interchange.

202.32 - State and Local Agencies to Cooperate in Administration of Law.

202.33 - Taxes Declared to Be Government Funds; Penalties for Failure to Remit Taxes; Warrants.

202.34 - Records Required to Be Kept; Power to Inspect; Audit Procedure.

202.35 - Powers of Department in Dealing With Delinquents; Tax to Be Separately Stated.

202.36 - Departmental Powers; Hearings; Distress Warrants; Bonds; Subpoenas and Subpoenas Duces Tecum.

202.37 - Special Rules for Administration of Local Communications Services Tax.

202.381 - Transition From Previous Taxes.

202.41 - Security for Bonded Indebtedness Pledged Under Previous Law.