§ 202.25, Fla. Stat. · Chapter 202. COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
Jurisdiction; dealers not qualified to do business in this state.
Text — 2026 Florida Statutes
(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 dealer who is not qualified to do business in this state shall designate with the department an agent within this state for service of process to enforce this chapter. If a dealer fails to designate such an agent, the Secretary of State or any agent or employee of the dealer within this state constitutes the agent for the service of such process.
Notes and commentary — not statutory text
History
ss. 17, 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 3ec5c3e73f12f77d5fff048e48d958296dfb49523ff378a3ec84da7385b6778c
- 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
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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.