Florida Statute 203.012 - 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. 203.012

203.012 Definitions.—As used in this chapter:

(1) “Distribution company” means any person owning or operating local electric or natural or manufactured gas utility distribution facilities within this state for the transmission, delivery, and sale of electricity or natural or manufactured gas. The term does not include natural gas transmission companies that are subject to the jurisdiction of the Federal Energy Regulatory Commission.

(2) “Person” means any person as defined in s. 212.02.

(3) “Utility service” means electricity for light, heat, or power; and natural or manufactured gas for light, heat, or power, including transportation, delivery, transmission, and distribution of the electricity or natural or manufactured gas. This subsection does not broaden the definition of utility service to include separately stated charges for tangible personal property or services which are not charges for the electricity or natural or manufactured gas or the transportation, delivery, transmission, or distribution of electricity or natural or manufactured gas.

History.—ss. 2, 6, ch. 84-342; s. 30, ch. 85-116; s. 3, ch. 85-174; s. 3, ch. 86-155; s. 44, ch. 87-224; s. 17, ch. 90-132; s. 13, ch. 91-112; s. 1, ch. 97-283; ss. 42, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 2, ch. 2005-148.

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Amendments to 203.012

Annotations, Discussions, Cases:

Cases Citing Statute 203.012

Total Results: 8

STATE, DEPT. OF REVENUE v. Brock

576 So. 2d 848, 1991 Fla. App. LEXIS 2299, 1991 WL 35450

District Court of Appeal of Florida | Filed: Mar 18, 1991 | Docket: 1669715

Cited 11 times | Published

the right of occupancy in such hotel or motel." § 203.012(2)(b)3., Fla. Stat. (1989) (emphasis added). After

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

services" as defined in section 203.012, Florida Statutes (1985). Section 203.012 is the definitional section

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

total bill. "Utility service" is defined in section 203.012(9), Florida Statutes (1991), to mean "electricity

Orange County v. Bellsouth Telecommunications, Inc.

812 So. 2d 475, 2002 Fla. App. LEXIS 2914, 2002 WL 360026

District Court of Appeal of Florida | Filed: Mar 8, 2002 | Docket: 64813867

Published

services as defined by section 203.012, Florida Statutes (1999). Section 203.012(5)(a) defines telecommunications

GTE Mobilnet of Tampa, Inc. v. City of Tampa

774 So. 2d 725, 2000 Fla. App. LEXIS 11641, 2000 WL 1283091

District Court of Appeal of Florida | Filed: Sep 13, 2000 | Docket: 64802731

Published

the statute. These distinctions arise from section 203.012(5), Florida Statutes (1993), which defines

Traci Communications, Inc. v. Florida Department of Revenue

737 So. 2d 1255, 1999 Fla. App. LEXIS 10995, 1999 WL 625562

District Court of Appeal of Florida | Filed: Aug 18, 1999 | Docket: 64789664

Published

definition of telecommunication services found in section 203.012, Florida Statutes (1997). However, a careful

Ago

Florida Attorney General Reports | Filed: Jun 16, 1995 | Docket: 3257352

Published

telecommunications services as defined in section 203.012, Florida Statutes.1 However, purchases of local

Ago

Florida Attorney General Reports | Filed: Sep 7, 1994 | Docket: 3256816

Published

telecommunications services as defined in section 203.012(3), Florida Statutes,2 (a)1. Only upon purchases