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The Florida Statutes

The 2022 Florida Statutes (including 2022 Special Session A and 2023 Special Session B)

Title XIV
Chapter 203
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F.S. 203.001
203.001 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 of Revenue.
History.s. 5, ch. 2010-149; s. 8, ch. 2015-221.