2020 Florida Statutes
Title XIV - Taxation and Finance
Chapter 202 - Communications Services Tax Simplification Law
202.12001 - Combined Rate for Tax Collected Pursuant to Ss. 202.12(1)(a) and 203.01(1)(b).

Universal Citation: FL Stat § 202.12001 (2020)
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 to the two provisions as required in the return to the department.

History.—s. 5, ch. 2010-149; s. 3, ch. 2015-221.

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