Florida Statutes
Fla. Stat. § 202.12001 (2025)
Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of the 4.92 percent and 0.15 percent rates required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider properly reflects the tax collected with respect to the two provisions as required in the return to the department.