Fla. Stat. § 202.10
Short title
This chapter may be cited as the “Communications Services Tax Simplification Law.”
Florida Statutes Chapter 202 — COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
Florida · statute · Fla. Stat. ch. 202 · 38 active provisions
Fla. Stat. § 202.105
Legislative findings and intent
(1) It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws to provide a fair, efficient, and uniform method for taxing communications services sold in this state. This chapter is essential to the continued economic vitality of t…
Fla. Stat. § 202.11
Definitions
As used in this chapter, the term:(1) “Communications services” means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including video services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, o…
Fla. Stat. § 202.12
Sales of communications services
The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. It is the intent of the Legislature that the tax imposed by chapter 203 be administered as provided in this chapter.(1) For the exercise of such privilege, a…
Fla. Stat. § 202.12001
Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of the 4.92 percent and 0.15 percent rates required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider properly reflects the tax collected with respect…
Fla. Stat. § 202.125
Sales of communications services; specified exemptions
(1) The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does not apply to any residence that constitutes all or part of a transient public lodging establishment as defined in chapter 509, any mobile…
Fla. Stat. § 202.13
Intent
(1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, chapters 166, 203, 212, and 337, as such chapters existed before January 1, 2000, shall fully apply to the sale, use, or consumption of com…
Fla. Stat. § 202.14
Credit against tax imposed
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 und…
Fla. Stat. § 202.151
Use tax imposed on certain purchasers of communications services
Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, territory, the District of Columbia, or any foreign country shall report and remit to the department the taxes imposed by or administered under this chapter on the communicat…
Fla. Stat. § 202.155
Special rules for mobile communications services
(1) A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use. Subject to subsections (2) and (3), if the home service provider’s reliance on information provided by its customer is in good faith:(a) The home service provider shall be entitled to rely on the applicab…
Fla. Stat. § 202.16
Payment
The taxes imposed or administered under this chapter and chapter 203 shall be collected from all dealers of taxable communications services on the sale at retail in this state of communications services taxable under this chapter and chapter 203. The full amount of the taxes on a credit sale, installment sale, or sale…
Fla. Stat. § 202.17
Registration
(1) Each person seeking to engage in business as a dealer of communications services must file with the department an application for a certificate of registration. Registration under this section does not constitute registration with a municipality or county for the purpose of placing and maintaining communications fa…
Fla. Stat. § 202.175
Toll-free telephone number for verification of dealer registration numbers and resale certificates
Effective January 1, 2008, the Department of Revenue shall establish a toll-free telephone number for the verification of valid dealer registration numbers and resale certificates issued under this chapter. The system must be adequate to guarantee a low busy rate, must respond to keypad inquiries, and must provide data…
Fla. Stat. § 202.177
Verification system for certificate numbers of purchasers seeking to purchase for resale
Effective January 1, 2008, the Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of purchasers who are seeking to make purchases for resale under this chapter. The department shall provide such dealers, free of charge, with verification of those numbers…
Fla. Stat. § 202.18
Allocation and disposition of tax proceeds
The proceeds of the communications services taxes remitted under this chapter shall be treated as follows:(1) The proceeds of the taxes remitted under s. 202.12(1)(a) shall be divided as follows:(a) The portion of such proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall…
Fla. Stat. § 202.19
Authorization to impose local communications services tax
(1) The governing authority of each county and municipality may, by ordinance, levy a local communications services tax as provided in this section.(2)(a) Charter counties and municipalities may levy the tax authorized by subsection (1) at a rate of up to 5.1 percent for municipalities and charter counties that have no…
Fla. Stat. § 202.193
Local Communications Services Tax Clearing Trust Fund
(1) The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to s. 202.19 shall be deposited in the trust fund for distribution to municipalities and counties as provided in s. 202.18. Moneys deposited in t…
Fla. Stat. § 202.195
Proprietary confidential business information; public records exemption
(1) Proprietary confidential business information obtained from a telecommunications company or franchised cable company for the purposes of imposing fees for occupying the public rights-of-way, assessing the local communications services tax pursuant to s. 202.19, or regulating the public rights-of-way, held by a loca…
Fla. Stat. § 202.20
Local communications services tax conversion rates
(1)(a) For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local…
Fla. Stat. § 202.21
Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable services included on bills that are dated on or after the January 1 subsequent to such adoption, repeal, or change. A municipality or county adopting, repealing, or changing th…
Fla. Stat. § 202.22
Determination of local tax situs
(1) A dealer of communications services who is obligated to collect and remit a local communications services tax imposed under s. 202.19 shall be held harmless from any liability, including tax, interest, and penalties, which would otherwise be due solely as a result of an assignment of a service address to an incorre…
Fla. Stat. § 202.23
Procedure on purchaser’s request for refund or credit of communications services taxes
(1) Notwithstanding any other law, a purchaser seeking a refund of or credit for a tax collected by a dealer under this chapter must, within 3 years following collection of the tax from the purchaser, submit a written request for the refund or credit to the dealer in accordance with this section. A request shall not be…
Fla. Stat. § 202.231
Provision of information to local taxing jurisdictions
(1) The department shall provide a monthly report to each jurisdiction imposing the tax authorized by s. 202.19. Each report shall contain the following information for the jurisdiction which is receiving the report: the name and other information necessary to identify each dealer providing service in the jurisdiction,…
Fla. Stat. § 202.24
Limitations on local taxes and fees imposed on dealers of communications services
(1) The authority of a public body to require taxes, fees, charges, or other impositions from dealers of communications services for occupying its roads and rights-of-way is specifically preempted by the state because of unique circumstances applicable to communications services dealers. Communications services may be…
Fla. Stat. § 202.25
Jurisdiction; dealers not qualified to do business in this state
(1) All suits brought by the department against any dealer for any violation of this chapter for the purpose of collecting any tax due from the dealer, including garnishment proceedings, regardless of the amount, must be brought in the circuit court of this state having jurisdiction of the subject matter.(2) Each deale…
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