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December 17, 2017
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The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 203
GROSS RECEIPTS TAXES
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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.