Florida Statutes

§ 203.04 — Construction of laws granting exemptions or exceptions

Florida § 203.04
JurisdictionFlorida
TitleXIV
Ch. 203GROSS RECEIPTS TAXES

This text of Florida § 203.04 (Construction of laws granting exemptions or exceptions) 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. § 203.04 (2026).

Text

No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state shall be construed as including or extending to the gross receipts taxes imposed by this chapter unless its application to said chapter, either directly or indirectly, is clearly and specifically expressed and no repeals by implication shall be recognized in this connection. This is a rule of statutory construction to be applied to statutes and laws hereafter enacted.

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Related

Seminole Tribe v. Florida
49 F. Supp. 3d 1095 (S.D. Florida, 2014)
2 case citations

Legislative History

ss. 1, 2, 3, ch. 63-535; s. 49, ch. 91-45; s. 13, ch. 96-397.

Nearby Sections

10
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Bluebook (online)
Florida § 203.04, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/203.04.