Florida § 202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)

Florida Statutes

§ 202.12001 — Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)

Florida § 202.12001

TitleXIV

Ch. 202COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW

This text of Florida § 202.12001 (Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 202.12001 (2026).

Text

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.

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