Florida Statutes
Title XIV - Taxation and Finance
Chapter 202 - Communications Services Tax Simplification Law

202.10 - Short Title. - History.—ss. 1, 58, ch. 2000-260; s. 38, ch. 2001-140.

202.105 - Legislative Findings and Intent. - (1) It is declared to be a specific legislative finding...

202.11 - Definitions. - (1) “Communications services” means the transmission, conveyance, or routing of...

202.12 - Sales of Communications Services. - (1) For the exercise of such privilege, a tax is...

202.12001 - Combined Rate for Tax Collected Pursuant to Ss. 202.12(1)(a) and 203.01(1)(b). - History.—s. 5, ch. 2010-149; s. 3, ch. 2015-221.

202.125 - Sales of Communications Services; Specified Exemptions. - (1) The separately stated sales price of communications services sold...

202.13 - Intent. - (1) If the operation or imposition of the taxes imposed...

202.14 - Credit Against Tax Imposed. - History.—ss. 6, 58, ch. 2000-260; s. 38, ch. 2001-140.

202.151 - Use Tax Imposed on Certain Purchasers of Communications Services. - History.—s. 2, ch. 2002-48.

202.155 - Special Rules for Mobile Communications Services. - (1) A home service provider shall be responsible for obtaining...

202.16 - Payment. - (1)(a) The taxes collected under this chapter and chapter 203...

202.17 - Registration. - (1) Each person seeking to engage in business as a...

202.175 - Toll-Free Telephone Number for Verification of Dealer Registration Numbers and Resale Certificates. - History.—s. 9, ch. 2007-106.

202.177 - Verification System for Certificate Numbers of Purchasers Seeking to Purchase for Resale. - History.—s. 10, ch. 2007-106.

202.18 - Allocation and Disposition of Tax Proceeds. - (1) The proceeds of the taxes remitted under s. 202.12(1)(a)...

202.19 - Authorization to Impose Local Communications Services Tax. - (1) The governing authority of each county and municipality may,...

202.193 - Local Communications Services Tax Clearing Trust Fund. - (1) The Local Communications Services Tax Clearing Trust Fund is...

202.195 - Proprietary Confidential Business Information; Public Records Exemption. - (1) Proprietary confidential business information obtained from a telecommunications company...

202.20 - Local Communications Services Tax Conversion Rates. - (1)(a) For the period of October 1, 2001, through September...

202.21 - Effective Dates; Procedures for Informing Dealers of Communications Services of Tax Levies and Rate Changes. - History.—ss. 13, 58, ch. 2000-260; ss. 14, 38, ch. 2001-140.

202.22 - Determination of Local Tax Situs. - (1) A dealer of communications services who is obligated to...

202.23 - Procedure on Purchaser’s Request for Refund or Credit of Communications Services Taxes. - (1) Notwithstanding any other law, a purchaser seeking a refund...

202.231 - Provision of Information to Local Taxing Jurisdictions. - (1) The department shall provide a monthly report to each...

202.24 - Limitations on Local Taxes and Fees Imposed on Dealers of Communications Services. - (1) The authority of a public body to require taxes,...

202.25 - Jurisdiction; Dealers Not Qualified to Do Business in This State. - (1) All suits brought by the department against any dealer...

202.26 - Department Powers. - (1) The department shall administer and enforce the assessment and...

202.27 - Return Filing; Rules for Self-Accrual. - (1) For the purpose of ascertaining the amount of tax...

202.28 - Credit for Collecting Tax; Penalties. - (1) Except as otherwise provided in s. 202.22, for the...

202.29 - Bad Debts. - (1) A dealer who has paid the tax imposed by...

202.30 - Payment of Taxes by Electronic Funds Transfer; Filing of Returns by Electronic Data Interchange. - (1) A dealer of communications services is required to remit...

202.32 - State and Local Agencies to Cooperate in Administration of Law. - History.—ss. 24, 58, ch. 2000-260; s. 38, ch. 2001-140.

202.33 - Taxes Declared to Be Government Funds; Penalties for Failure to Remit Taxes; Warrants. - (1) The taxes collected under this chapter become government funds...

202.34 - Records Required to Be Kept; Power to Inspect; Audit Procedure. - (1)(a) Each dealer shall secure, maintain, and keep as long...

202.35 - Powers of Department in Dealing With Delinquents; Tax to Be Separately Stated. - (1) If any dealer or other person fails to remit...

202.36 - Departmental Powers; Hearings; Distress Warrants; Bonds; Subpoenas and Subpoenas Duces Tecum. - (1) Any person required to pay a tax imposed or...

202.37 - Special Rules for Administration of Local Communications Services Tax. - (1)(a) Except as otherwise provided in this section, all statutory...

202.381 - Transition From Previous Taxes. - History.—s. 24, ch. 2001-140.

202.41 - Security for Bonded Indebtedness Pledged Under Previous Law. - History.—ss. 54, 58, ch. 2000-260; s. 38, ch. 2001-140.