Florida Statutes
Fla. Stat. § 202.12 (2025)
Sales of communications services.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 8
cases, 1986–2017 · leading case: Florida Dep't of Revenue v. DirecTV, Inc., etc., 215 So. 3d 46 (Fla. 2017).
Florida Dep't of Revenue v. DirecTV, Inc., etc., 215 So. 3d 46 (Fla. 2017). “§ 202.12(1), Fla. Stat. (2005). Presently, cable service is taxed at 4.”
Ogborn v. Zingale, 988 So. 2d 56 (Fla. 1st DCA 2008). “In their amended class action complaint, Appellants alleged that the Communications Services Tax statute, section 202.12, Florida Statutes, was facially unconstitutional under the United States Commerce Clause to the extent that it imposes a sales tax on satellite television…”
State v. Green, 890 So. 2d 1283 (Fla. 2d DCA 2005). “Ehrhardt, Florida Evidence § 202.12, at 52 (West 1996 Ed.)). Here, the record does not point to an indisputable source that establishes that the DOC could not provide treatment for Ms.”
Maradie v. Maradie, 680 So. 2d 538 (Fla. 1st DCA 1996). “Ehrhardt, Florida Evidence § 202.12, at 52 (West 1996 Ed.). Here, no records or sources were before the trial court which established the "fact" of which the trial court took judicial notice.”
Reed v. City of Hollywood, 483 So. 2d 759 (Fla. 4th DCA 1986). “The dismissal was based on the trial court's finding that it lacked subject matter jurisdiction because Reed failed to exhaust legal and administrative remedies available to him under Section 202.12 of the South Florida Building Code.”
Directv, Inc., etc. v. State of Florida, Dept. of Revenue (Fla. 1st DCA 2015). “The specific statutory section at issue, section 202.12, Florida Statutes, was first enacted on October 1, 2001.”
DirecTV, Inc. v. State, Dep't of Revenue, 225 So. 3d 1018 (Fla. 1st DCA 2017). “Thereafter, the Florida Supreme Court reversed our opinion and found that section 202.12(1), Florida Statutes, did not violate the Commerce Clause in Florida Department of Revenue v.”
Richardson v. State, 182 So. 3d 918 (Fla. 1st DCA 2016). “” Ehrhardt, Florida Evidence § 202.12 (footnote omitted). Here, the relevant inquiry was the medical condition of Shaquita Rosier.”
— 202.12(1) — 3 cases
Florida Dep't of Revenue v. DirecTV, Inc., etc., 215 So. 3d 46 (Fla. 2017). “§ 202.12(1), Fla. Stat. (2005). Presently, cable service is taxed at 4.”
Directv, Inc., etc. v. State of Florida, Dept. of Revenue (Fla. 1st DCA 2015). “The specific statutory section at issue, section 202.12, Florida Statutes, was first enacted on October 1, 2001.”
DirecTV, Inc. v. State, Dep't of Revenue, 225 So. 3d 1018 (Fla. 1st DCA 2017). “Thereafter, the Florida Supreme Court reversed our opinion and found that section 202.12(1), Florida Statutes, did not violate the Commerce Clause in Florida Department of Revenue v.”
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