Chapter 202 COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
- 202.10 Short title.
- 202.105 Legislative findings and intent.
- 202.11 Definitions.
- 202.12 Sales of communications services.
- 202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
- 202.125 Sales of communications services; specified exemptions.
- 202.13 Intent.
- 202.14 Credit against tax imposed.
- 202.151 Use tax imposed on certain purchasers of communications services.
- 202.155 Special rules for mobile communications services.
- 202.16 Payment.
- 202.17 Registration.
- 202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.
- 202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.
- 202.18 Allocation and disposition of tax proceeds.
- 202.19 Authorization to impose local communications services tax.
- 202.193 Local Communications Services Tax Clearing Trust Fund.
- 202.195 Proprietary confidential business information; public records exemption.
- 202.20 Local communications services tax conversion rates.
- 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
- 202.22 Determination of local tax situs.
- 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes.
- 202.231 Provision of information to local taxing jurisdictions.
- 202.24 Limitations on local taxes and fees imposed on dealers of communications services.
- 202.25 Jurisdiction; dealers not qualified to do business in this state.
- 202.26 Department powers.
- 202.27 Return filing; rules for self-accrual.
- 202.28 Credit for collecting tax; penalties.
- 202.29 Bad debts.
- 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
- 202.31 Sale of business; liability for tax; procedures; penalty for violations.
- 202.32 State and local agencies to cooperate in administration of law.
- 202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
- 202.34 Records required to be kept; power to inspect; audit procedure.
- 202.35 Powers of department in dealing with delinquents; tax to be separately stated.
- 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
- 202.37 Special rules for administration of local communications services tax.
- 202.38 Special rules for bad debts and adjustments under previous taxes.
- 202.381 Transition from previous taxes.
- 202.41 Security for bonded indebtedness pledged under previous law.