Collections
Florida Statutes
XIV
Chapter 202
Fla. Stat. ch. 202
Communications Services Tax Simplification Law
Learn More
Log In
Sign Up
202.10
Short title
202.105
Legislative findings and intent
202.11
Definitions
202.12
Sales of communications services
202.125
Sales of communications services; specified exemptions
202.13
Intent
202.14
Credit against tax imposed
202.15
Special rule for users of substitute communications systems
202.151
Use tax imposed on certain purchasers of communications services
202.155
Special rules for mobile communications services
202.16
Payment
202.17
Registration
202.18
Allocation and disposition of tax proceeds
202.19
Authorization to impose local communications services tax
202.193
Local Communications Services Tax Clearing Trust Fund
202.195
Proprietary confidential business information; public records exemption
202.20
Local communications services tax conversion rates
202.205
Transition rule for local rates
202.21
Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
202.22
Determination of local tax situs
202.23
Procedure on purchaser's request for refund or credit of communications services taxes
202.231
Provision of information to local taxing jurisdictions
202.24
Limitations on local taxes and fees imposed on dealers of communications services
202.25
Jurisdiction; dealers not qualified to do business in this state
202.26
Department powers
202.27
Return filing; rules for self-accrual
202.28
Credit for collecting tax; penalties
202.29
Bad debts
202.30
Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange
202.31
Sale of business; liability for tax; procedures; penalty for violations
202.32
State and local agencies to cooperate in administration of law
202.33
Taxes declared to be government funds; penalties for failure to remit taxes; warrants
202.34
Records required to be kept; power to inspect; audit procedure
202.35
Powers of department in dealing with delinquents; tax to be separately stated
202.36
Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
202.37
Special rules for administration of local communications services tax
202.38
Special rules for bad debts and adjustments under previous taxes
202.381
Transition from previous taxes
202.40
Advisory committee
202.41
Security for bonded indebtedness pledged under previous law