Cases from cite.case.law:

ORANGE COUNTY, v. BELLSOUTH TELECOMMUNICATIONS, INC., 812 So. 2d 475 (Fla. Dist. Ct. App. 2002)

. . . The public service tax applies to basic telecommunication services as defined by section 203.012, Florida . . . Section 203.012(5)(a) defines telecommunications services, in relevant part, as local telephone service . . . See § 203.012(5)(b), Fla. Stat. (1999). . . . part: (9) A municipality may levy a tax on the purchase of telecommunication services as defined in s. 203.012 . . .

GTE MOBILNET OF TAMPA, INC. a v. CITY OF TAMPA, a, 774 So. 2d 725 (Fla. Dist. Ct. App. 2000)

. . . These distinctions arise from section 203.012(5), Florida Statutes (1993), which defines telecommunications . . . See §§ 166.231(9)(a)(2), 203.012(5)(a), (b), Fla. Stat. (1993). . . . Section 203.012(7), Florida Statutes (1993), defines “toll telephone service” as “a telephonic-quality . . . issue seemingly could fall within either or both definitions contained in subsections (a) and (b) of 203.012 . . . See § 203.012(5)(a), (b). . . .

TRACI COMMUNICATIONS, INC. v. FLORIDA DEPARTMENT OF REVENUE,, 737 So. 2d 1255 (Fla. Dist. Ct. App. 1999)

. . . are not specifically included within the definition of telecommunication services found in section 203.012 . . . See § 203.012(5)(a), Fla. Stat. (1997). . . . .” § 203.012(3)(a) & (b), Fla. Stat. (1997) (emphasis added). . . . See § 203.012(5)(a), Fla. Stat. (1997). . . .

DEPARTMENT OF REVENUE OF STATE a v. GTE MOBILNET OF TAMPA INCORPORATED, a, 727 So. 2d 1125 (Fla. Dist. Ct. App. 1999)

. . . “Utility service” is defined in section 203.012(9), Florida Statutes (1991), to mean “electricity for . . . The definition of “telecommunication service” is contained in section 203.012(5), Florida Statutes (1991 . . . Appellant argues that in determining legislative intent, section 203.012(5) should be read in pari materia . . . with section 203.012(2)(a), in which the legislature broadly defined what constitutes gross receipts . . . We cannot conclude that section 203.012(2)(a) conflicts with the subsequent section 203.012(5), which . . .

STATE DEPARTMENT OF REVENUE, v. E. BROCK,, 576 So. 2d 848 (Fla. Dist. Ct. App. 1991)

. . . .” § 203.012(2)(b)3., Fla.Stat. (1989) (emphasis added). . . . The pertinent portion of the rule recites the exemption language in section 203.012(2)(b)3., but goes . . . was “incidental” according to the plain meaning of that term, the charges were exempt under section 203.012 . . . Far from repealing section 203.012(2)(b)3., the Department’s rule recites the statute and interprets . . .

DADE COUNTY, a v. AT T INFORMATION SYSTEMS, a, 485 So. 2d 1302 (Fla. Dist. Ct. App. 1986)

. . . a municipality to levy a tax on the purchase of “telecommunication services” as defined in section 203.012 . . . Section 203.012 is the definitional section of chapter 203, Florida Statutes (1985), which imposes a . . . The definition of “gross receipts from telecommunication services” in section 203.012 expressly excludes . . . interrelationship of chapter 203 and section 166.231 is evident from the legislature’s reference to section 203.012 . . .