§ 203.001, Fla. Stat. · Chapter 203. GROSS RECEIPTS TAXES
Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
Text — 2026 Florida Statutes
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 to the two provisions as required in the return to the Department of Revenue.
Notes and commentary — not statutory text
History
s. 5, ch. 2010-149; s. 8, ch. 2015-221.
Source of truth
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- 2026 Florida Statutes
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- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0203/0203.html
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