Communications Services Tax Simplification Law

Sections covered

• Fla. Stat. § 202.10Short title
• Fla. Stat. § 202.105Legislative findings and intent
• Fla. Stat. § 202.11Definitions
• Fla. Stat. § 202.12Sales of communications services
• Fla. Stat. § 202.12001Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
• Fla. Stat. § 202.125Sales of communications services; specified exemptions
• Fla. Stat. § 202.13Intent
• Fla. Stat. § 202.14Credit against tax imposed
• Fla. Stat. § 202.151Use tax imposed on certain purchasers of communications services
• Fla. Stat. § 202.155Special rules for mobile communications services
• Fla. Stat. § 202.16Payment
• Fla. Stat. § 202.17Registration
• Fla. Stat. § 202.175Toll-free telephone number for verification of dealer registration numbers and resale certificates
• Fla. Stat. § 202.177Verification system for certificate numbers of purchasers seeking to purchase for resale
• Fla. Stat. § 202.18Allocation and disposition of tax proceeds
• Fla. Stat. § 202.19Authorization to impose local communications services tax
• Fla. Stat. § 202.193Local Communications Services Tax Clearing Trust Fund
• Fla. Stat. § 202.195Proprietary confidential business information; public records exemption
• Fla. Stat. § 202.20Local communications services tax conversion rates1 cite
• Fla. Stat. § 202.21Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
• Fla. Stat. § 202.22Determination of local tax situs
• Fla. Stat. § 202.23Procedure on purchaser’s request for refund or credit of communications services taxes
• Fla. Stat. § 202.231Provision of information to local taxing jurisdictions
• Fla. Stat. § 202.24Limitations on local taxes and fees imposed on dealers of communications services
• Fla. Stat. § 202.25Jurisdiction; dealers not qualified to do business in this state
• Fla. Stat. § 202.26Department powers
• Fla. Stat. § 202.27Return filing; rules for self-accrual
• Fla. Stat. § 202.28Credit for collecting tax; penalties
• Fla. Stat. § 202.29Bad debts
• Fla. Stat. § 202.30Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange
• Fla. Stat. § 202.32State and local agencies to cooperate in administration of law
• Fla. Stat. § 202.33Taxes declared to be government funds; penalties for failure to remit taxes; warrants
• Fla. Stat. § 202.34Records required to be kept; power to inspect; audit procedure
• Fla. Stat. § 202.35Powers of department in dealing with delinquents; tax to be separately stated
• Fla. Stat. § 202.36Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
• Fla. Stat. § 202.37Special rules for administration of local communications services tax
• Fla. Stat. § 202.381Transition from previous taxes
• Fla. Stat. § 202.41Security for bonded indebtedness pledged under previous law