The 2023 Florida Statutes (including Special Session C)

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.

F.S. 203.04 on Google Scholar

F.S. 203.04 on Casetext

Amendments to 203.04

Arrestable Offenses / Crimes under Fla. Stat. 203.04

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 203.04.

Annotations, Discussions, Cases:

Cases from cite.case.law:

SEMINOLE TRIBE OF FLORIDA, a v. STRANBURG,, 799 F.3d 1324 (11th Cir. 2015)

. . . . § 203.04). . . . Stat. § 203.04. . . .

SEMINOLE TRIBE OF FLORIDA, v. FLORIDA, Of, 49 F. Supp. 3d 1095 (S.D. Fla. 2014)

. . . . § 203.04. . . .

BLACK STAR FARMS LLC v. OLIVER, LLC,, 600 F.3d 1225 (9th Cir. 2010)

. . . . § 4-203.04(J). . . . Rev.Stat. § 4-203.04(J). This requirement does not impose any new burden on out-of-state wineries. . . . Ariz.Rev.Stat. § 4-203.04(J) (emphasis added). . . . None of the requirements in section 4-203.04(J) set a 40,000 gallon limit. Id. . . . .

BLACK STAR FARMS, LLC, v. OLIVER, LLC,, 544 F. Supp. 2d 913 (D. Ariz. 2008)

. . . . §§ 4-243.0RA), 4-244(7), and 4-203.04(E-H). . . . Under A.R.S. § 4-203.04, the Director of Arizona’s Department of Liquor Licenses and Control may issue . . . However, A.R.S. § 4-203.04(F) & (G) mandate that wineries with direct shipment licenses adhere to the . . . Nevertheless, A.R.S. § 4-203.04(J) creates the following exception to § 4-203.04(F) & (G)’s three-tiered . . . Thus, section 4-203.04(J) makes it lawful for a winery to directly ship up to two cases of wine per year . . .

ALVAREZ SEPULVEDA, v. COLON MATOS,, 306 F. Supp. 2d 100 (D.P.R. 2004)

. . . Fees for Witnesses Alvarez seeks for recovery of $203.04 as fees for witnesses, which he details as follows . . .

SILVEIRA, v. S. APFEL, v. S., 204 F.3d 1257 (9th Cir. 2000)

. . . P, app. 2, table 3, rules 203.04 and 203.05. . . . Rule 203.04 provides that a claimant who has a residual functioning capacity to perform medium work, . . . P, app. 2, table 3, rule 203.04. . . . If he has transferable skills, he should be deemed not disabled pursuant to Rule 203.04. . . . . The ALJ's application of Rule 203.04, therefore, cannot reasonably be interpreted as an implicit finding . . .

SMITH, v. S. APFEL,, 72 F. Supp. 2d 922 (N.D. Ill. 1999)

. . . The VE further suggested that of the 2,500 (A.R. at 29) unskilled positions indicated by Grid Rule 203.04 . . .

DORSEY, v. APPLE COMPUTERS, INC., 936 F. Supp. 89 (E.D.N.Y. 1996)

. . . Miller, et al., New York Civil Practice ¶¶ 203.01, 203.04 (1996). . . .

LEONE, As S. B. Jr. v. UNITED STATES, 910 F.2d 46 (2d Cir. 1990)

. . . Jayson, supra, § 203.04, at 8-59. . . . Jayson, supra, § 203.04, at 8-75. . . .

HENDRICKSON, Jr. M. a a v. E. BRANSTAD, R., 740 F. Supp. 636 (N.D. Ohio 1990)

. . . , and expenses, with individual awards as follows: Harry Swanger — $187,407.90; Blake Parker — $59,-203.04 . . .

COFFMAN, R. v. R. BOWEN,, 829 F.2d 514 (4th Cir. 1987)

. . . age, education, prior work experience and residual functional capacity to perform medium work, Rule 203.04 . . .

EDDINS v. WEST GEORGIA MEDICAL CENTER, INC., 629 F. Supp. 753 (N.D. Ga. 1985)

. . . . $3.71 - $3.53 is $.18. 1128 X $.18 is $203.04. . . . The plaintiff is awarded $1,573.04 + $203.04 = $1,776.08. . . .

In LONG, W. WITTE, v. GENERAL MOTORS ACCEPTANCE CORPORATION,, 17 B.R. 251 (Bankr. N.D. Ohio 1982)

. . . Pontiac Lemans, providing for a cash down payment of $865.46 and forty-eight monthly installments of $203.04 . . .

CALIFORNIA v. ARIZONA, 452 U.S. 431 (U.S. 1981)

. . . S 36°13'48" E 203.04 feet; 634. S 46°06/54// E 83.21 feet; 635. S 71°32'41" E 26.63 feet; 636. . . .