Florida Chapter 202 — Communications Services Tax Simplification Law
38 sections hosted, reproduced from the official public-domain source.
- Fla. Stat. § 202.10— Short title
- Fla. Stat. § 202.11— Definitions
- Fla. Stat. § 202.12— Sales of communications services
- Fla. Stat. § 202.13— Intent
- Fla. Stat. § 202.14— Credit against tax imposed
- Fla. Stat. § 202.16— Payment
- Fla. Stat. § 202.17— Registration
- Fla. Stat. § 202.18— Allocation and disposition of tax proceeds
- Fla. Stat. § 202.19— Authorization to impose local communications services tax
- Fla. Stat. § 202.20— Local communications services tax conversion rates
- Fla. Stat. § 202.21— Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
- Fla. Stat. § 202.22— Determination of local tax situs
- Fla. Stat. § 202.23— Procedure on purchaser’s request for refund or credit of communications services taxes
- Fla. Stat. § 202.24— Limitations on local taxes and fees imposed on dealers of communications services
- Fla. Stat. § 202.25— Jurisdiction; dealers not qualified to do business in this state
- Fla. Stat. § 202.26— Department powers
- Fla. Stat. § 202.27— Return filing; rules for self-accrual
- Fla. Stat. § 202.28— Credit for collecting tax; penalties
- Fla. Stat. § 202.29— Bad debts
- Fla. Stat. § 202.30— Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange
- Fla. Stat. § 202.32— State and local agencies to cooperate in administration of law
- Fla. Stat. § 202.33— Taxes declared to be government funds; penalties for failure to remit taxes; warrants
- Fla. Stat. § 202.34— Records required to be kept; power to inspect; audit procedure
- Fla. Stat. § 202.35— Powers of department in dealing with delinquents; tax to be separately stated
- Fla. Stat. § 202.36— Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
- Fla. Stat. § 202.37— Special rules for administration of local communications services tax
- Fla. Stat. § 202.41— Security for bonded indebtedness pledged under previous law
- Fla. Stat. § 202.105— Legislative findings and intent
- Fla. Stat. § 202.125— Sales of communications services; specified exemptions
- Fla. Stat. § 202.151— Use tax imposed on certain purchasers of communications services
- Fla. Stat. § 202.155— Special rules for mobile communications services
- Fla. Stat. § 202.175— Toll-free telephone number for verification of dealer registration numbers and resale certificates
- Fla. Stat. § 202.177— Verification system for certificate numbers of purchasers seeking to purchase for resale
- Fla. Stat. § 202.193— Local Communications Services Tax Clearing Trust Fund
- Fla. Stat. § 202.195— Proprietary confidential business information; public records exemption
- Fla. Stat. § 202.231— Provision of information to local taxing jurisdictions
- Fla. Stat. § 202.381— Transition from previous taxes
- Fla. Stat. § 202.12001— Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)