Florida Statute 202.12 | 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. 202.12

202.12 Sales of communications services.—The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. It is the intent of the Legislature that the tax imposed by chapter 203 be administered as provided in this chapter.

(1) For the exercise of such privilege, a tax is levied on each taxable transaction and is due and payable as follows:

(a) Except as otherwise provided in this subsection, at the rate of 4.92 percent applied to the sales price of the communications service that:

1. Originates and terminates in this state, or

2. Originates or terminates in this state and is charged to a service address in this state,

when sold at retail, computed on each taxable sale for the purpose of remitting the tax due. The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph. If no tax is imposed by this paragraph due to the exemption provided under s. 202.125(1), the tax imposed by chapter 203 shall nevertheless be collected and remitted in the manner and at the time prescribed for tax collections and remittances under this chapter.

(b) At the rate of 9.07 percent applied to the retail sales price of any direct-to-home satellite service received in this state. The proceeds of the tax imposed under this paragraph shall be accounted for and distributed in accordance with s. 202.18(2). The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph.

(c) At the rate set forth in paragraph (a) on the sales price of private communications services provided within this state, which shall be determined in accordance with the following provisions:

1. Any charge with respect to a channel termination point located within this state;

2. Any charge for the use of a channel between two channel termination points located in this state; and

3. Where channel termination points are located both within and outside of this state:

a. If any segment between two such channel termination points is separately billed, 50 percent of such charge; and

b. If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within this state and the denominator of which is the total number of channel termination points of the circuit.

The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph.

(d) At the rate set forth in paragraph (a) applied to the sales price of all mobile communications services deemed to be provided to a customer by a home service provider pursuant to s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, if such customer’s service address is located within this state.

(2) A dealer of taxable communications services shall bill, collect, and remit the taxes on communications services imposed pursuant to chapter 203 and this section at a combined rate that is the sum of the rate of tax on communications services prescribed in chapter 203 and the applicable rate of tax prescribed in this section. However, a dealer shall, in reporting each remittance to the department, identify the portion thereof which consists of taxes remitted pursuant to chapter 203. Return forms prescribed by the department shall facilitate such reporting.

(3) Notwithstanding any law to the contrary, the combined amount of taxes imposed under this section and s. 203.01(1)(a)2. shall not exceed $100,000 per calendar year on charges to any person for interstate communications services that originate outside this state and terminate within this state. This subsection applies only to holders of a direct-pay permit issued under this subsection. A refund may not be given for taxes paid before receiving a direct-pay permit. Upon application, the department may issue one direct-pay permit to the purchaser of communications services authorizing such purchaser to pay the Florida communications services tax on such services directly to the department if the majority of such services used by such person are for communications originating outside of this state and terminating in this state. Only one direct-pay permit shall be issued to a person. Such direct-pay permit shall identify the taxes and service addresses to which it applies. Any dealer of communications services furnishing communications services to the holder of a valid direct-pay permit is relieved of the obligation to collect and remit the taxes imposed under this section and s. 203.01(1)(a)2. on such services. Tax payments and returns pursuant to a direct-pay permit shall be monthly. As used in this subsection, “person” means a single legal entity and does not mean a group or combination of affiliated entities or entities controlled by one person or group of persons.

History.—ss. 3, 58, ch. 2000-260; ss. 3, 4, 38, ch. 2001-140; s. 2, ch. 2005-187; s. 1, ch. 2010-149; s. 2, ch. 2015-221.

F.S. 202.12 on Google Scholar

F.S. 202.12 on Casetext

Amendments to 202.12

Arrestable Offenses / Crimes under Fla. Stat. 202.12

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 202.12.

Annotations, Discussions, Cases:

Cases Citing Statute 202.12

Total Results: 20

STATE OF FLORIDA v. JAMAL SANDERS

Court: District Court of Appeal of Florida | Date Filed: 2023-11-15

Snippet: judicial notice of this fact pursuant to section 90.202(12), Florida Statutes (2023). 3 We take judicial

Kipp v. Amy Slate's Amoray Dive Center

Court: District Court of Appeal of Florida | Date Filed: 2018-06-06

Citation: 251 So. 3d 941

Snippet: territorial jurisdiction of the court” and section 90.202(12), Florida Statutes (2016) permits courts to take

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

Court: District Court of Appeal of Florida | Date Filed: 2017-09-26

Snippet: Court reversed our opinion and found that section 202.12(1), Florida Statutes, did not violate the Commerce

DirecTV, Inc. v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2017-09-20

Citation: 225 So. 3d 1018

Snippet: Court reversed our opinion and found that section 202.12(1), Florida Statutes, did not violate the Commerce

Steven Anthony Cozzie v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2017-05-11

Citation: 225 So. 3d 717, 42 Fla. L. Weekly Supp. 579, 2017 WL 1954976, 2017 Fla. LEXIS 1063

Snippet: (Fla. Jan. 31, 2017) (citing Hurst v. State, 202 12. Cozzie also argues that errors in admitting

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: a 10.8 percent tax rate on satellite service. § 202.12(1), Fla. Stat. (2005). Presently, cable service

Richardson v. State

Court: District Court of Appeal of Florida | Date Filed: 2016-01-15

Citation: 182 So. 3d 918, 2016 Fla. App. LEXIS 584, 2016 WL 166721

Snippet: questioned. “Obviously, to fit within subsection 90.202(12), accurate records or other'sources must exist

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

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

Snippet: a final summary judgment finding that section 202.12(1), Florida Statutes, which imposes a higher tax

S.M. v. State

Court: District Court of Appeal of Florida | Date Filed: 2015-03-13

Citation: 159 So. 3d 966, 2015 Fla. App. LEXIS 3605, 2015 WL 1088436

Snippet: Book” valuation of a used car under section 90.202(12), Florida Statutes (2012). Nevertheless, at least

Nationwide Mutual Fire Insurance Co. v. Darragh

Court: District Court of Appeal of Florida | Date Filed: 2012-06-08

Citation: 95 So. 3d 897, 2012 WL 2051075, 2012 Fla. App. LEXIS 9201

Snippet: website information was admissible under section 90.202(12), which allows a court to take judicial notice

Ogborn v. Zingale

Court: District Court of Appeal of Florida | Date Filed: 2008-07-11

Citation: 988 So. 2d 56, 2008 WL 2694898

Snippet: the Communications Services Tax statute, section 202.12, Florida Statutes, was facially unconstitutional

Ago

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

Snippet: Stat., for the short title of the act. 2 Section 202.12, Fla. Stat. 3 Section 202.105(1), Fla. Stat. 4

Walentukonis v. State

Court: District Court of Appeal of Florida | Date Filed: 2006-06-16

Citation: 932 So. 2d 1136, 2006 WL 1667354

Snippet: for further proceedings. Pursuant to section 90.202(12), Florida Statutes (2004), a trial court may take

State v. Green

Court: District Court of Appeal of Florida | Date Filed: 2005-01-21

Citation: 890 So. 2d 1283, 2005 WL 120418

Snippet: dealing with "generally known" facts, and section 90.202(12), dealing *1287 with facts that are "capable of

Maradie v. Maradie

Court: District Court of Appeal of Florida | Date Filed: 1996-07-16

Citation: 680 So. 2d 538, 1996 WL 392958

Snippet: with generally known *542 facts, and subsection 90.202(12), dealing with indisputable facts, could arguably

Cordova v. State

Court: District Court of Appeal of Florida | Date Filed: 1996-05-29

Citation: 675 So. 2d 632, 1996 WL 279224

Snippet: source whose accuracy cannot be questioned. § 90.202(12), Fla.Stat. (1993); see, e.g., City of Fort Lauderdale

McKinney v. State

Court: District Court of Appeal of Florida | Date Filed: 1994-07-27

Citation: 640 So. 2d 1183, 1994 WL 390761

Snippet: territorial jurisdiction of the court." Section 90.202(12) permits notice of "facts that are not subject

Graves v. State

Court: District Court of Appeal of Florida | Date Filed: 1991-10-15

Citation: 587 So. 2d 633, 1991 WL 205832

Snippet: of the map pursuant to sections 90.202(11), 90.202(12), and 90.203, Florida Statutes (1989). These sections

Barry v. Garcia

Court: District Court of Appeal of Florida | Date Filed: 1991-01-15

Citation: 573 So. 2d 932, 1991 WL 2803

Snippet: notice of the foregoing pursuant to Section 90.202(12), Florida Evidence Code, (1990), since they are

Reed v. City of Hollywood

Court: District Court of Appeal of Florida | Date Filed: 1986-02-05

Citation: 483 So. 2d 759, 11 Fla. L. Weekly 347

Snippet: administrative remedies available to him under Section 202.12 of the South Florida Building Code. We affirm the