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Florida Statute 203.001 - Full Text and Legal Analysis Florida Statute 203.001 | Lawyer Caselaw & Research
Fla. Stat. § 203.001 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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.

Cases Citing F.S. 203.001

Fla. Stat. § 203.001 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·Charles v. Burton, 169 F.3d 1322 (11th Cir. 1999).

Cited 14 times | Published | Court of Appeals for the Eleventh Circuit | 1999 U.S. App. LEXIS 4099, 1999 WL 133017

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
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Cited as authorityKRAGE (2021)
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Cited as authority(citing case) (2020)
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Cited as authority(citing case) (2016)
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·Seminole Tribe of Florida v. Marshall Stranburg, 799 F.3d 1324 (11th Cir. 2015).

Cited 8 times | Published | Court of Appeals for the Eleventh Circuit | 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

(“the Utility Tax”). See Fla. Stat. § 203.01(l)(a)(l) (2012). 3 The statute permits
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Cited as authorityLeo (2025)
phrase: "rule_authority"
Cited as authority(citing case) (2024)
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Cited as authorityAdor (2024)
phrase: "rule_authority"
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·State Ex Rel. Green v. City of Pensacola, 126 So. 2d 566 (Fla. 1961).

Cited 14 times | Published | Supreme Court of Florida

tax sought to be collected is that imposed by Section 203.01, Florida Statutes F.S.A.[1] The alternative
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Cited as authority(citing case) (2005)
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Cited as authorityDickinson (1973)
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·McLaughlin v. Stineco, Inc., 697 F. Supp. 436 (M.D. Fla. 1988).

Cited 7 times | Published | District Court, M.D. Florida | 28 Wage & Hour Cas. (BNA) 1265, 1988 U.S. Dist. LEXIS 15382, 1988 WL 105619

detrimental to their health or well-being. 29 U.S.C. § 203(1); see also McGee Bros., 681 F.Supp. at 1135. The
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Cited as authorityTurkowski (2025)
phrase: "rule_authority"
Cited as authorityWales (1999)
phrase: "rule_authority"
Cited as authorityHerman (1998)
phrase: "rule_authority"
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·Dade Cnty. v. At & T Info. Sys., 485 So. 2d 1302 (Fla. 3d DCA 1986).

Cited 3 times | Published | Florida 3rd District Court of Appeal | 11 Fla. L. Weekly 600

Fla. Stat. (1985). The current version of section 203.01 is the result of an amendment by chapter 84-342
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Cited as authorityKeck (2012)
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Cited as authorityBetterson (1994)
phrase: "rule_authority"
Cited as authorityJones (1988)
phrase: "rule_authority"
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·Green v. City of Pensacola, 108 So. 2d 897 (Fla. Dist. Ct. App. 1959).

Cited 3 times | Published | District Court of Appeal of Florida | 1959 Fla. App. LEXIS 3043

and THORNAL, Associate Judge, concur. . E.S. § 203.01, F.S.A., “Every person, including municipal corporations
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Cited as authority(citing case) (2019)
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Cited as authorityFuchs (1999)
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Cited as authority(citing case) (1994)
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·Dep't of Revenue v. GTE MOBILNET, 727 So. 2d 1125 (Fla. 2d DCA 1999).

Cited 2 times | Published | Florida 2nd District Court of Appeal | 1999 WL 140176

is a provider of telecommunication services. Section 203.01, Florida Statutes (1991), states in pertinent
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Cited as authority(citing case) (2003)
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·Green v. W. Union Tel. Co., 123 So. 2d 712 (Fla. 1960).

Cited 2 times | Published | Supreme Court of Florida | 1960 Fla. LEXIS 2036

portion of the gross receipts tax described in Section 203.01, Florida Statutes, F.S.A. We must determine
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Cited as authorityHavill (1980)
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·Seminole Tribe v. Florida, 49 F. Supp. 3d 1095 (S.D. Fla. 2014).

Published | District Court, S.D. Florida | 2014 U.S. Dist. LEXIS 124162, 2014 WL 4388143

*1103delivered to a retail consumer.” Fla. Stat. § 203.01(l)(a)(l) (2012). The Seminole Tribe asks this
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Cited as authority(citing case) (2015)
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Cited as authority(citing case) (2015)
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·Merritt Square Corp. v. State, Dep't of Revenue, 354 So. 2d 143 (Fla. 1st DCA 1978).

Published | Florida 1st District Court of Appeal | 1978 Fla. App. LEXIS 15090

holding it liable to pay the tax imposed by Section 203.01, Florida Statutes (1975), on receipts collected
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Cited as authority(citing case) (2013)
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Ago (Fla. Att'y Gen. 1980).

Published | Florida Attorney General Reports

cogent reasons and unless clearly erroneous. Section 203.01, F. S., reads, in pertinent part, as follows:
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Directv, Inc., etc. v. State of Florida, Dept. of Revenue (Fla. 1st DCA 2015).

Published | Florida 1st District Court of Appeal

Tax, which is equal for both types of services. § 203.01(2)(b), Fla. Stat. (2005) (“The rate applied to
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MCI Telecomm. Corp. v. Florida Pub. Serv. Comm'n, 491 So. 2d 539 (Fla. 1986).

Published | Supreme Court of Florida | 1986 Fla. LEXIS 2413, 11 Fla. L. Weekly 322

(see § 4, ch. 84-342, Laws of Fla., codified as § 203.01(3)(c)).
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P.R. Mktg. Grp., Inc. v. GTE Florida Inc., 806 So. 2d 597 (Fla. 2d DCA 2002).

Published | Florida 2nd District Court of Appeal | 2002 Fla. App. LEXIS 984, 2002 WL 125883

legitimately passed on to its customers pursuant to section 203.01(5), Florida Statutes (1993). More specifically:
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Seminole Tribe of Florida v. Marshall Stranburg (11th Cir. 2015).

Published | Court of Appeals for the Eleventh Circuit

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

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