Florida Statutes

Fla. Stat. § 203.04 (2025)

Construction of laws granting exemptions or exceptions.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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203.04 Construction of laws granting exemptions or exceptions.—No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state shall be construed as including or extending to the gross receipts taxes imposed by this chapter unless its application to said chapter, either directly or indirectly, is clearly and specifically expressed and no repeals by implication shall be recognized in this connection. This is a rule of statutory construction to be applied to statutes and laws hereafter enacted.

History.—ss. 1, 2, 3, ch. 63-535; s. 49, ch. 91-45; s. 13, ch. 96-397.

Notes of Decisions

Cited in 3 cases, 2014–2015 · leading case: Seminole Tribe of Florida v. Marshall Stranburg, 799 F.3d 1324 (11th Cir. 2015).

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Seminole Tribe of Florida v. Marshall Stranburg, 799 F.3d 1324 (11th Cir. 2015). · cites it 2× “3d at 1104 -05 (citing Fla. Stat. § 203.04 ). In the district court’s view, the “fact that the Florida legislature provided some exemptions to the Utility Tax, and disavowed many other exemptions, reveals that the legislature intended the legal incidence of the Utility Tax to…”

Seminole Tribe v. Florida, 49 F. Supp. 3d 1095 (S.D. Fla. 2014). · cites it 2× “Fla. Stat. § 203.04 . The fact that the Florida legislature provided some exemptions to the Utility Tax, and disavowed many other exemptions, reveals that the legislature intended the legal incidence of the *1105 Utility Tax to fall upon consumers.”

Seminole Tribe of Florida v. Marshall Stranburg (11th Cir. 2015). · cites it 2× “3d at 1104 -05 (citing Fla. Stat. § 203.04 ). In the district court’s view, the “fact that the Florida legislature provided some exemptions to the Utility Tax, and disavowed many other exemptions, reveals that the legislature intended the legal incidence of the Utility Tax to…”

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