State Codes and Statutes

Statutes > Florida > TitleXIV > Chapter202

202.10 Short title.
202.105 Legislative findings and intent.
202.11 Definitions.
202.12 Sales of communications services.
202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
202.125 Sales of communications services; specified exemptions.
202.13 Intent.
202.14 Credit against tax imposed.
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.
202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.
202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.
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.
202.21 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.
202.41 Security for bonded indebtedness pledged under previous law.

State Codes and Statutes

Statutes > Florida > TitleXIV > Chapter202

202.10 Short title.
202.105 Legislative findings and intent.
202.11 Definitions.
202.12 Sales of communications services.
202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
202.125 Sales of communications services; specified exemptions.
202.13 Intent.
202.14 Credit against tax imposed.
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.
202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.
202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.
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.
202.21 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.
202.41 Security for bonded indebtedness pledged under previous law.

State Codes and Statutes

State Codes and Statutes

Statutes > Florida > TitleXIV > Chapter202

202.10 Short title.
202.105 Legislative findings and intent.
202.11 Definitions.
202.12 Sales of communications services.
202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
202.125 Sales of communications services; specified exemptions.
202.13 Intent.
202.14 Credit against tax imposed.
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.
202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.
202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.
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.
202.21 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.
202.41 Security for bonded indebtedness pledged under previous law.