Florida Statute 203.04 - 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. 203.04

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.

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Amendments to 203.04

Annotations, Discussions, Cases:

Cases Citing Statute 203.04

Total Results: 10

Piamba Cortes Ex Rel. Piamba Cortes v. American Airlines, Inc.

177 F.3d 1272, 1999 A.M.C. 2286, 1999 U.S. App. LEXIS 13191

Court of Appeals for the Eleventh Circuit | Filed: Jun 15, 1999 | Docket: 395372

Cited 51 times | Published

death to $75,000. See 14 C.F.R. § 203.4 (1998). 5 . In 1994, the International

Cortes v. American Airlines, Inc.

177 F.3d 1272

Court of Appeals for the Eleventh Circuit | Filed: Jun 15, 1999 | Docket: 395371

Cited 33 times | Published

passenger injury and death to $75,000. See 14 C.F.R. § 203.4 (1998).

Gilley v. Monsanto Co. Employee Benefits Executive Committee

490 F.3d 848, 40 Employee Benefits Cas. (BNA) 2761, 2007 U.S. App. LEXIS 15353, 2007 WL 1837114

Court of Appeals for the Eleventh Circuit | Filed: Jun 28, 2007 | Docket: 346052

Cited 18 times | Published

option of electing the pre-amendment plan. ERISA § 203(4)(c)(1)(A), 29 U.S.C. § 1053(4)(c)(l)(A). Although

Seminole Tribe of Florida v. Marshall Stranburg

799 F.3d 1324, 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2687678

Cited 8 times | Published

Tax.” 49 F.Supp.3d at 1104-05 (citing Fla. Stat. § 203.04). In the district court’s view, the “fact that

Raben-Pastal v. City of Coconut Creek

573 So. 2d 298, 1990 WL 198318

Supreme Court of Florida | Filed: Dec 6, 1990 | Docket: 1518783

Cited 2 times | Published

proceedings in a court of competent jurisdiction. § 203.4(g), South Florida Building Code. In the event an

World Fair Freaks and Attractions, Inc. v. Hodges

267 So. 2d 817, 62 A.L.R. 3d 1232

Supreme Court of Florida | Filed: Oct 11, 1972 | Docket: 1740664

Cited 2 times | Published

394 (1936); 6 Fla.Jur., Constitutional Law, § 203. [4] 52 Am.Jur., Theaters, Shows, Exhibitions, Etc

Dorsey v. United States

311 F. Supp. 625, 25 A.F.T.R.2d (RIA) 301, 1969 U.S. Dist. LEXIS 12895

District Court, S.D. Florida | Filed: Nov 17, 1969 | Docket: 66061387

Cited 1 times | Published

Home Improvement Loans, 24 C.F.R., Part 203, Section 203.4 (c). With its application the Company submitted

Brandi McKay v. Miami-Dade County

Court of Appeals for the Eleventh Circuit | Filed: Jun 9, 2022 | Docket: 63374127

Published

volunteer excep- tion for public agencies found in § 203(4)(A) and the internship ex- ception established

Seminole Tribe of Florida v. Marshall Stranburg

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2688881

Published

49 F. Supp. 3d at 1104-05 (citing Fla. Stat. § 203.04). In the district court’s view, the “fact that

Seminole Tribe v. Florida

49 F. Supp. 3d 1095, 2014 U.S. Dist. LEXIS 124162, 2014 WL 4388143

District Court, S.D. Florida | Filed: Sep 5, 2014 | Docket: 64297483

Published

exceptions” apply to the Utility Tax. Fla. Stat. § 203.04. The fact that the Florida legislature provided