PocketLaw | Florida Statutes | Communications Services Tax

Communications Services Tax Simplification Law

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Short Title.

Definitions.

Sales of Communications Services.

Intent.

Credit Against Tax Imposed.

Payment.

Registration.

Allocation and Disposition of Tax Proceeds.

Authorization to Impose Local Communications Services Tax.

Local Communications Services Tax Conversion Rates.

Effective Dates; Procedures for Informing Dealers of Communications Services of Tax Levies and Rate Changes.

Determination of Local Tax Situs.

Procedure on Purchaser’s Request for Refund or Credit of Communications Services Taxes.

Limitations on Local Taxes and Fees Imposed on Dealers of Communications Services.

Jurisdiction; Dealers Not Qualified to Do Business in This State.

Department Powers.

Return Filing; Rules for Self-Accrual.

Credit for Collecting Tax; Penalties.

Bad Debts.

Payment of Taxes by Electronic Funds Transfer; Filing of Returns by Electronic Data Interchange.

State and Local Agencies to Cooperate in Administration of Law.

Taxes Declared to Be Government Funds; Penalties for Failure to Remit Taxes; Warrants.

Records Required to Be Kept; Power to Inspect; Audit Procedure.

Powers of Department in Dealing With Delinquents; Tax to Be Separately Stated.

Departmental Powers; Hearings; Distress Warrants; Bonds; Subpoenas and Subpoenas Duces Tecum.

Special Rules for Administration of Local Communications Services Tax.

Security for Bonded Indebtedness Pledged Under Previous Law.

Section
202.105

Legislative Findings and Intent.

Section
202.125

Sales of Communications Services; Specified Exemptions.

Section
202.151

Use Tax Imposed on Certain Purchasers of Communications Services.

Section
202.155

Special Rules for Mobile Communications Services.

Section
202.175

Toll-Free Telephone Number for Verification of Dealer Registration Numbers and Resale Certificates.

Section
202.177

Verification System for Certificate Numbers of Purchasers Seeking to Purchase for Resale.

Section
202.193

Local Communications Services Tax Clearing Trust Fund.

Section
202.195

Proprietary Confidential Business Information; Public Records Exemption.

Section
202.231

Provision of Information to Local Taxing Jurisdictions.

Section
202.381

Transition From Previous Taxes.

Section
202.12001

Combined Rate for Tax Collected Pursuant to Ss. 202.12(1)(a) and 203.01(1)(b).