Florida Statute 203.1 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 203
GROSS RECEIPTS TAXES

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F.S. 203.001

203.001 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 of Revenue.

History.—s. 5, ch. 2010-149; s. 8, ch. 2015-221.

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Amendments to 203.001

Annotations, Discussions, Cases:

Cases Citing Statute 203.001

Total Results: 15

Charles v. Burton

169 F.3d 1322, 1999 U.S. App. LEXIS 4099, 1999 WL 133017

Court of Appeals for the Eleventh Circuit | Filed: Mar 12, 1999 | Docket: 348920

Cited 14 times | Published

same under the AWPA and the FLSA. See 29 U.S.C. § 203(1); 29 U.S.C. § 1802(2). An entity “employs” a person

State Ex Rel. Green v. City of Pensacola

126 So. 2d 566

Supreme Court of Florida | Filed: Feb 1, 1961 | Docket: 1692047

Cited 14 times | Published

tax sought to be collected is that imposed by Section 203.01, Florida Statutes F.S.A.[1] The alternative

Seminole Tribe of Florida v. Marshall Stranburg

799 F.3d 1324, 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2687678

Cited 8 times | Published

(“the Utility Tax”). See Fla. Stat. § 203.01(l)(a)(l) (2012). 3 The statute permits

McLaughlin v. Stineco, Inc.

697 F. Supp. 436, 28 Wage & Hour Cas. (BNA) 1265, 1988 U.S. Dist. LEXIS 15382, 1988 WL 105619

District Court, M.D. Florida | Filed: Jun 30, 1988 | Docket: 1948208

Cited 7 times | Published

detrimental to their health or well-being. 29 U.S.C. § 203(1); see also McGee Bros., 681 F.Supp. at 1135. The

Dade County v. AT & T INFORMATION SYSTEMS

485 So. 2d 1302, 11 Fla. L. Weekly 600

District Court of Appeal of Florida | Filed: Mar 4, 1986 | Docket: 1680908

Cited 3 times | Published

Fla. Stat. (1985). The current version of section 203.01 is the result of an amendment by chapter 84-342

Green v. City of Pensacola

108 So. 2d 897, 1959 Fla. App. LEXIS 3043

District Court of Appeal of Florida | Filed: Feb 10, 1959 | Docket: 60191754

Cited 3 times | Published

and THORNAL, Associate Judge, concur. . E.S. § 203.01, F.S.A., “Every person, including municipal corporations

Department of Revenue v. GTE MOBILNET

727 So. 2d 1125, 1999 WL 140176

District Court of Appeal of Florida | Filed: Mar 17, 1999 | Docket: 1438506

Cited 2 times | Published

is a provider of telecommunication services. Section 203.01, Florida Statutes (1991), states in pertinent

Green v. Western Union Telegraph Co.

123 So. 2d 712, 1960 Fla. LEXIS 2036

Supreme Court of Florida | Filed: Jun 29, 1960 | Docket: 60195865

Cited 2 times | Published

portion of the gross receipts tax described in Section 203.01, Florida Statutes, F.S.A. We must determine

Seminole Tribe of Florida v. Marshall Stranburg

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2688881

Published

in Florida (“the Utility Tax”). See Fla. Stat. § 203.01(1)(a)(1) (2012). 3 The statute permits a utility

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

District Court of Appeal of Florida | Filed: Jun 10, 2015 | Docket: 2663946

Published

Tax, which is equal for both types of services. § 203.01(2)(b), Fla. Stat. (2005) (“The rate applied to

Seminole Tribe v. Florida

49 F. Supp. 3d 1095, 2014 U.S. Dist. LEXIS 124162, 2014 WL 4388143

District Court, S.D. Florida | Filed: Sep 5, 2014 | Docket: 64297483

Published

*1103delivered to a retail consumer.” Fla. Stat. § 203.01(l)(a)(l) (2012). The Seminole Tribe asks this

P.R. Marketing Group, Inc. v. GTE Florida Inc.

806 So. 2d 597, 2002 Fla. App. LEXIS 984, 2002 WL 125883

District Court of Appeal of Florida | Filed: Feb 1, 2002 | Docket: 64812231

Published

legitimately passed on to its customers pursuant to section 203.01(5), Florida Statutes (1993). More specifically:

MCI Telecommunications Corp. v. Florida Public Service Commission

491 So. 2d 539, 1986 Fla. LEXIS 2413, 11 Fla. L. Weekly 322

Supreme Court of Florida | Filed: Jul 10, 1986 | Docket: 64620667

Published

(see § 4, ch. 84-342, Laws of Fla., codified as § 203.01(3)(c)).

Ago

Florida Attorney General Reports | Filed: Jun 17, 1980 | Docket: 3258187

Published

cogent reasons and unless clearly erroneous. Section 203.01, F. S., reads, in pertinent part, as follows:

Merritt Square Corp. v. State, Dep't of Revenue

354 So. 2d 143, 1978 Fla. App. LEXIS 15090

District Court of Appeal of Florida | Filed: Jan 27, 1978 | Docket: 64562398

Published

holding it liable to pay the tax imposed by Section 203.01, Florida Statutes (1975), on receipts collected