202.10 – Short Title.
202.10 Short title.—This chapter may be cited as the “Communications Services Tax Simplification Law.” History.—ss. 1, 58, ch. 2000-260; s. 38, ch. 2001-140.
202.105 – Legislative Findings and Intent.
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 […]
202.11 – Definitions.
202.11 Definitions.—As used in this chapter, the term: (1) “Communications services” means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including video services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence […]
202.12 – Sales of Communications Services.
202.12 Sales of communications services.—The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. It is the intent of the Legislature that the tax imposed by chapter 203 be administered as provided in this chapter. (1) For the exercise of such privilege, […]
202.12001 – Combined Rate for Tax Collected Pursuant to Ss. 202.12(1)(a) and 203.01(1)(b).
202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of the 4.92 percent and 0.15 percent rates required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider properly reflects the […]
202.125 – Sales of Communications Services; Specified Exemptions.
202.125 Sales of communications services; specified exemptions.— (1) The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does not apply to any residence that constitutes all or part of a transient public lodging establishment as defined in chapter 509, any […]
202.13 – Intent.
202.13 Intent.— (1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, chapters 166, 203, 212, and 337, as such chapters existed before January 1, 2000, shall fully apply to the sale, use, or consumption of communications services. If any exemption […]
202.14 – Credit Against Tax Imposed.
202.14 Credit against tax imposed.—To prevent actual multistate taxation of communications services subject to tax under this chapter, any taxpayer, upon proof that such taxpayer has paid a tax legally imposed by another state or local jurisdiction in such other state with respect to such services, shall be allowed a credit against the taxes imposed under […]
202.151 – Use Tax Imposed on Certain Purchasers of Communications Services.
202.151 Use tax imposed on certain purchasers of communications services.—Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, territory, the District of Columbia, or any foreign country shall report and remit to the department the taxes imposed by or administered under this […]
202.155 – Special Rules for Mobile Communications Services.
202.155 Special rules for mobile communications services.— (1) A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use. Subject to subsections (2) and (3), if the home service provider’s reliance on information provided by its customer is in good faith: (a) The home service provider shall be entitled to rely on […]
202.16 – Payment.
202.16 Payment.—The taxes imposed or administered under this chapter and chapter 203 shall be collected from all dealers of taxable communications services on the sale at retail in this state of communications services taxable under this chapter and chapter 203. The full amount of the taxes on a credit sale, installment sale, or sale made on […]
202.17 – Registration.
202.17 Registration.— (1) Each person seeking to engage in business as a dealer of communications services must file with the department an application for a certificate of registration. Registration under this section does not constitute registration with a municipality or county for the purpose of placing and maintaining communications facilities in municipal or county rights-of-way, as described […]
202.175 – Toll-Free Telephone Number for Verification of Dealer Registration Numbers and Resale Certificates.
202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.—Effective January 1, 2008, the Department of Revenue shall establish a toll-free telephone number for the verification of valid dealer registration numbers and resale certificates issued under this chapter. The system must be adequate to guarantee a low busy rate, must respond to keypad […]
202.177 – Verification System for Certificate Numbers of Purchasers Seeking to Purchase for Resale.
202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.—Effective January 1, 2008, the Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of purchasers who are seeking to make purchases for resale under this chapter. The department shall provide such dealers, free of charge, with verification […]
202.18 – Allocation and Disposition of Tax Proceeds.
202.18 Allocation and disposition of tax proceeds.—The proceeds of the communications services taxes remitted under this chapter shall be treated as follows: (1) The proceeds of the taxes remitted under s. 202.12(1)(a) shall be divided as follows: (a) The portion of such proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall be […]
202.19 – Authorization to Impose Local Communications Services Tax.
202.19 Authorization to impose local communications services tax.— (1) The governing authority of each county and municipality may, by ordinance, levy a discretionary communications services tax. (2)(a) Charter counties and municipalities may levy the tax authorized by subsection (1) at a rate of up to 5.1 percent for municipalities and charter counties that have not chosen to levy […]
202.193 – Local Communications Services Tax Clearing Trust Fund.
202.193 Local Communications Services Tax Clearing Trust Fund.— (1) The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to s. 202.19 shall be deposited in the trust fund for distribution to municipalities and counties as provided in s. 202.18. Moneys deposited in […]
202.195 – Proprietary Confidential Business Information; Public Records Exemption.
202.195 Proprietary confidential business information; public records exemption.— (1) Proprietary confidential business information obtained from a telecommunications company or franchised cable company for the purposes of imposing fees for occupying the public rights-of-way, assessing the local communications services tax pursuant to s. 202.19, or regulating the public rights-of-way, held by a local governmental entity, is confidential and […]
202.20 – Local Communications Services Tax Conversion Rates.
202.20 Local communications services tax conversion rates.— (1)(a) For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local […]
202.21 – Effective Dates; Procedures for Informing Dealers of Communications Services of Tax Levies and Rate Changes.
202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.—Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable services included on bills that are dated on or after the January 1 subsequent to such adoption, […]