|
|
The 2025 Florida Statutes
|
|
|
|
|
F.S. 202.12202.12 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.
| |
Annotations, Discussions, Cases:
Cases Citing Statute 202.12
Total Results: 14
396 F.3d 1289, 2005 WL 90949
Court of Appeals for the Eleventh Circuit | Filed: Jan 18, 2005 | Docket: 398212
Cited 124 times | Published
not provide that we read section 1 into section 202.
12
Plaintiffs cite committee testimony
213 F. Supp. 184, 137 U.S.P.Q. (BNA) 96, 1962 U.S. Dist. LEXIS 5665
District Court, M.D. Florida | Filed: Dec 5, 1962 | Docket: 2137340
Cited 35 times | Published
promulgated by the Copyright Office (37 C.F.R. § 202.12(a),) in which architectural plans are referred
791 F.2d 1466
Court of Appeals for the Eleventh Circuit | Filed: Jun 24, 1986 | Docket: 1823
Cited 27 times | Published
directly to the intended readership. 32 C.F.R. § 202.12(a). This is a benefit that no other commercial
680 So. 2d 538, 1996 WL 392958
District Court of Appeal of Florida | Filed: Jul 16, 1996 | Docket: 1201890
Cited 14 times | Published
judicially-noticed fact. Ehrhardt, Florida Evidence § 202.12, at 52 (West 1996 Ed.). Here, no records or sources
890 So. 2d 1283, 2005 WL 120418
District Court of Appeal of Florida | Filed: Jan 21, 2005 | Docket: 1690250
Cited 12 times | Published
(citing Charles W. Ehrhardt, Florida Evidence § 202.12, at 52 (West 1996 Ed.)). Here, the record does
988 So. 2d 56, 2008 WL 2694898
District Court of Appeal of Florida | Filed: Jul 11, 2008 | Docket: 1385194
Cited 4 times | Published
that the Communications Services Tax statute, section 202.12, Florida Statutes, was facially unconstitutional
215 So. 3d 46, 42 Fla. L. Weekly Supp. 455, 2017 WL 1366128, 2017 Fla. LEXIS 827
Supreme Court of Florida | Filed: Apr 13, 2017 | Docket: 4684626
Cited 1 times | Published
a 10.8 percent tax rate on satellite service. § 202.12(1), Fla. Stat. (2005). Presently, cable service
483 So. 2d 759, 11 Fla. L. Weekly 347
District Court of Appeal of Florida | Filed: Feb 5, 1986 | Docket: 455746
Cited 1 times | Published
administrative remedies available to him under Section 202.12 of the South Florida Building Code.
We affirm
District Court of Appeal of Florida | Filed: Sep 26, 2017 | Docket: 6158987
Published
Court reversed our opinion and found that section
202.12(1), Florida Statutes, did not violate the Commerce
225 So. 3d 1018
District Court of Appeal of Florida | Filed: Sep 20, 2017 | Docket: 60271924
Published
Supreme Court reversed our opinion and found that section 202.12(1), Florida Statutes, did not violate the Commerce
182 So. 3d 918, 2016 Fla. App. LEXIS 584, 2016 WL 166721
District Court of Appeal of Florida | Filed: Jan 15, 2016 | Docket: 60252840
Published
accuracy of the fact.” Ehrhardt, Florida Evidence § 202.12 (footnote omitted).
Here, the relevant inquiry
District Court of Appeal of Florida | Filed: Jun 10, 2015 | Docket: 2663946
Published
from a final summary judgment finding that section
202.12(1), Florida Statutes, which imposes a higher
Florida Attorney General Reports | Filed: Apr 1, 2008 | Docket: 3256974
Published
Fla. Stat., for the short title of the act.
2 Section 202.12, Fla. Stat.
3 Section 202.105(1), Fla. Stat
Court of Appeals for the Eleventh Circuit | Filed: May 22, 1998 | Docket: 422656
Published
the United States.
9 U.S.C. § 202.
12
and Ninth Circuits in holding
