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 this chapter to the extent of the amount of tax paid in the other state or local jurisdiction.
Fla. Stat. § 202.14
Credit against tax imposed
Known as the Communications Services Tax Simplification Law
The act spans §§ 202–202 (38 sections).
History.--ss. 6, 58, ch. 2000-260; s. 38, ch. 2001-140.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.