Florida Statute 202.105 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW

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F.S. 202.105

202.105 Legislative findings and intent.—

(1) It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws to provide a fair, efficient, and uniform method for taxing communications services sold in this state. This chapter is essential to the continued economic vitality of this increasingly important industry because it restructures state and local taxes and fees to account for the impact of federal legislation, industry deregulation, and the multitude of providers offering functionally equivalent communications services in today’s marketplace. This chapter promotes the increased competition that accompanies deregulation by embracing a competitively neutral tax policy that will free consumers to choose a provider based on tax-neutral considerations. This chapter further spurs new competition by simplifying an extremely complicated state and local tax and fee system. Simplification will lower the cost of collecting taxes and fees, increase service availability, and place downward pressure on price. Newfound administrative efficiency is demonstrated by a reduction in the number of returns that a provider must file each month. By restructuring separate taxes and fees into a revenue-neutral communications services tax centrally administered by the department, this chapter will ensure that the growth of the industry is unimpaired by excessive governmental regulation. The tax imposed pursuant to this chapter is a replacement for taxes and fees previously imposed and is not a new tax. The taxes imposed and administered pursuant to this chapter are of general application and are imposed in a uniform, consistent, and nondiscriminatory manner.

(2) It is declared to be a specific legislative finding that this chapter will not reduce the authority that municipalities or counties had to raise revenue in the aggregate, as such authority existed on February 1, 1989.

History.—s. 1, ch. 2001-140; s. 1, ch. 2012-70.

F.S. 202.105 on Google Scholar

F.S. 202.105 on Casetext

Amendments to 202.105

Arrestable Offenses / Crimes under Fla. Stat. 202.105

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 202.105.

Annotations, Discussions, Cases:

Cases Citing Statute 202.105

Total Results: 6

Florida Department of Revenue v. DirecTV, Inc., etc.

Court: Supreme Court of Florida | Date Filed: 2017-04-13

Citation: 215 So. 3d 46, 42 Fla. L. Weekly Supp. 455, 2017 WL 1366128, 2017 Fla. LEXIS 827

Snippet: complicated state and local tax and fee system.” § 202.105(1), Fla. Stat. (2001). Although Appellant

Directv, Inc., etc. v. State of Florida, Dept. of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2015-06-10

Snippet: from the statute's text”)). Here, section 202.105, Florida Statutes, provides the legislative findings

Ago

Court: Florida Attorney General Reports | Date Filed: 2008-04-01

Snippet: the act. 2 Section 202.12, Fla. Stat. 3 Section 202.105(1), Fla. Stat. 4 Section 202.195(2), Fla. Stat

Kresse v. City of Hialeah

Court: District Court of Appeal of Florida | Date Filed: 1989-03-07

Citation: 539 So. 2d 534, 4 I.E.R. Cas. (BNA) 607, 14 Fla. L. Weekly 627, 1989 Fla. App. LEXIS 1099, 1989 WL 18817

Snippet: See also Allis-Chalmers Corp. v. Lueck, 471 U.S. 202, 105 S.Ct. 1904, 85 L.Ed.2d 206 (1985). The essential

Southwest Gulfcoast, Inc. v. Allan

Court: District Court of Appeal of Florida | Date Filed: 1987-09-24

Citation: 513 So. 2d 219, 12 Fla. L. Weekly 2316

Snippet: decision in Allis-Chalmers Corp. v. Lueck, 471 U.S. 202, 105 S.Ct. 1904, 85 L.Ed.2d 206 (1985). Southwest Forest

Waters v. Nu-Car Carriers, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1986-11-24

Citation: 500 So. 2d 224, 11 Fla. L. Weekly 2458, 1986 Fla. App. LEXIS 10784

Snippet: contract law. Allis-Chalmers Corp. v. Lueck, 471 U.S. 202, 105 S.Ct. 1904, 85 L.Ed.2d 206 (1985). Here, the terms