203.013  Interstate telecommunication services; assessment; apportionment of business done within this state.--

(1)  The tax on gross receipts from the provision of interstate telecommunication services, other than interstate private communication services, the charge for which is billed or charged to a Florida telecommunication number or device, Florida telephone number or telephone, or Florida customer shall be reported and paid in the manner as provided in part II.

(2)  The tax on gross receipts from the provision of interstate private communication services shall be reported and paid as provided in s. 203.01 on the charges for such service as follows:

(a)  One hundred percent of the charge imposed at each channel termination point within this state;

(b)  One hundred percent of the charge imposed for the total channel mileage between each channel termination point within this state; and

(c)  Fifty percent of the charge imposed for the total channel mileage between the first channel termination point inside this state and the nearest channel termination point outside this state.