Florida Statutes
Fla. Stat. § 203.012 (2025)
Definitions.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 6
cases, 1986–2002 · leading case: State, Dept. of Revenue v. Brock, 576 So. 2d 848 (Fla. 1st DCA 1991).
State, Dept. of Revenue v. Brock, 576 So. 2d 848 (Fla. 1st DCA 1991). “" § 203.012(2)(b)3., Fla. Stat. (1989) (emphasis added).”
Dade Cnty. v. At & T Info. Sys., 485 So. 2d 1302 (Fla. 3d DCA 1986). “The definition of "gross receipts from telecommunication services" in section 203.”
Orange Cnty. v. Bellsouth Telecomm., Inc., 812 So. 2d 475 (Fla. 5th DCA 2002). “The tax does not apply to other sources of BellSouth’s revenue such as equipment rental, service and installation charges, interest income, Internet access fees, some Yellow Page advertising, etc.”
Dep't of Revenue v. GTE MOBILNET, 727 So. 2d 1125 (Fla. 2d DCA 1999). “012(2)(a), in which the legislature broadly defined what constitutes gross receipts from telecommunication services: (2)(a) Gross receipts from telecommunication services include the gross receipts for all telecommunication services of whatever nature, including, but not limited…”
Traci Commc'ns, Inc. v. Florida Dep't of Revenue, 737 So. 2d 1255 (Fla. 4th DCA 1999). “Traci argues that voice mail services, an outgrowth of manual telephone answering services which use live operators, are not subject to either sales or gross receipts taxes because the services are not specifically included within the definition of telecommunication services…”
GTE Mobilnet of Tampa, Inc. v. City of Tampa, 774 So. 2d 725 (Fla. 2d DCA 2000). “These distinctions arise from section 203.012(5), Florida Statutes (1993), which defines telecommunications service as being either: “(a) Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter service or private communication service; or…”
— 203.012(2)(a) — 1 case
Dep't of Revenue v. GTE MOBILNET, 727 So. 2d 1125 (Fla. 2d DCA 1999). “012(2)(a), in which the legislature broadly defined what constitutes gross receipts from telecommunication services: (2)(a) Gross receipts from telecommunication services include the gross receipts for all telecommunication services of whatever nature, including, but not limited…”
— 203.012(2)(b) — 2 cases
State, Dept. of Revenue v. Brock, 576 So. 2d 848 (Fla. 1st DCA 1991). “" § 203.012(2)(b)3., Fla. Stat. (1989) (emphasis added).”
Dade Cnty. v. At & T Info. Sys., 485 So. 2d 1302 (Fla. 3d DCA 1986). “The definition of "gross receipts from telecommunication services" in section 203.”
— 203.012(3)(a) — 1 case
Traci Commc'ns, Inc. v. Florida Dep't of Revenue, 737 So. 2d 1255 (Fla. 4th DCA 1999). “Traci argues that voice mail services, an outgrowth of manual telephone answering services which use live operators, are not subject to either sales or gross receipts taxes because the services are not specifically included within the definition of telecommunication services…”
— 203.012(5) — 2 cases
Dep't of Revenue v. GTE MOBILNET, 727 So. 2d 1125 (Fla. 2d DCA 1999). “012(2)(a), in which the legislature broadly defined what constitutes gross receipts from telecommunication services: (2)(a) Gross receipts from telecommunication services include the gross receipts for all telecommunication services of whatever nature, including, but not limited…”
GTE Mobilnet of Tampa, Inc. v. City of Tampa, 774 So. 2d 725 (Fla. 2d DCA 2000). “These distinctions arise from section 203.012(5), Florida Statutes (1993), which defines telecommunications service as being either: “(a) Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter service or private communication service; or…”
— 203.012(5)(a) — 3 cases
Traci Commc'ns, Inc. v. Florida Dep't of Revenue, 737 So. 2d 1255 (Fla. 4th DCA 1999). “Traci argues that voice mail services, an outgrowth of manual telephone answering services which use live operators, are not subject to either sales or gross receipts taxes because the services are not specifically included within the definition of telecommunication services…”
Orange Cnty. v. Bellsouth Telecomm., Inc., 812 So. 2d 475 (Fla. 5th DCA 2002). “The tax does not apply to other sources of BellSouth’s revenue such as equipment rental, service and installation charges, interest income, Internet access fees, some Yellow Page advertising, etc.”
GTE Mobilnet of Tampa, Inc. v. City of Tampa, 774 So. 2d 725 (Fla. 2d DCA 2000). “These distinctions arise from section 203.012(5), Florida Statutes (1993), which defines telecommunications service as being either: “(a) Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter service or private communication service; or…”
— 203.012(5)(b) — 2 cases
Orange Cnty. v. Bellsouth Telecomm., Inc., 812 So. 2d 475 (Fla. 5th DCA 2002). “The tax does not apply to other sources of BellSouth’s revenue such as equipment rental, service and installation charges, interest income, Internet access fees, some Yellow Page advertising, etc.”
Dep't of Revenue v. GTE MOBILNET, 727 So. 2d 1125 (Fla. 2d DCA 1999). “012(2)(a), in which the legislature broadly defined what constitutes gross receipts from telecommunication services: (2)(a) Gross receipts from telecommunication services include the gross receipts for all telecommunication services of whatever nature, including, but not limited…”
— 203.012(7) — 1 case
GTE Mobilnet of Tampa, Inc. v. City of Tampa, 774 So. 2d 725 (Fla. 2d DCA 2000). “These distinctions arise from section 203.012(5), Florida Statutes (1993), which defines telecommunications service as being either: “(a) Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter service or private communication service; or…”
— 203.012(9) — 1 case
Dep't of Revenue v. GTE MOBILNET, 727 So. 2d 1125 (Fla. 2d DCA 1999). “012(2)(a), in which the legislature broadly defined what constitutes gross receipts from telecommunication services: (2)(a) Gross receipts from telecommunication services include the gross receipts for all telecommunication services of whatever nature, including, but not limited…”
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