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2020 Florida Statutes
Title XIV - Taxation and Finance
Chapter 202 - Communications Services Tax Simplification Law
202.14 - Credit Against Tax Imposed.
Universal Citation: FL Stat § 202.14 (2020)
202.14 Credit against tax imposed.—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.
History.—ss. 6, 58, ch. 2000-260; s. 38, ch. 2001-140.
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