§ 202.14, Fla. Stat. · Chapter 202. COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
Credit against tax imposed.
Verbatim from the official edition
Text — 2026 Florida Statutes
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 under this chapter to the extent of the amount of tax paid in the other state or local jurisdiction.
Notes and commentary — not statutory text
History
ss. 6, 58, ch. 2000-260; s. 38, ch. 2001-140.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0202/0202.html
- Text hash
- sha256 39e41c767f2157a0840878c1eb4f91ff9624522b74b31d16f7e175e99c391eb7
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.