Fla. Stat. 202.151
Use tax imposed on certain purchasers of communications services

Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, territory, the District of Columbia, or any foreign country shall report and remit to the department the taxes imposed by or administered under this chapter on the communications services purchased and used, the same as if such communications services had been purchased at retail from a dealer in this state. This section does not apply if the out-of-state seller registers as a dealer in this state and collects from the purchaser the taxes imposed by or administered under this chapter. The department may adopt rules governing the reporting and remitting of communications services taxes by purchasers who purchase from out-of-state sellers who do not collect the taxes imposed by or administered under this chapter.

Source: Section 202.151 — Use tax imposed on certain purchasers of communications services, https://www.­flsenate.­gov/Laws/Statutes/2024/0202.­151 (accessed Aug. 7, 2025).

202.10
Short title 202.11
Definitions 202.12
Sales of communications services 202.13
Intent 202.14
Credit against tax imposed 202.16
Payment 202.17
Registration 202.18
Allocation and disposition of tax proceeds 202.19
Authorization to impose local communications services tax 202.20
Local communications services tax conversion rates 202.21
Effective dates 202.22
Determination of local tax situs 202.23
Procedure on purchaser’s request for refund or credit of communications services taxes 202.24
Limitations on local taxes and fees imposed on dealers of communications services 202.25
Jurisdiction 202.26
Department powers 202.27
Return filing 202.28
Credit for collecting tax 202.29
Bad debts 202.30
Payment of taxes by electronic funds transfer 202.32
State and local agencies to cooperate in administration of law 202.33
Taxes declared to be government funds 202.34
Records required to be kept 202.35
Powers of department in dealing with delinquents 202.36
Departmental powers 202.37
Special rules for administration of local communications services tax 202.41
Security for bonded indebtedness pledged under previous law 202.105
Legislative findings and intent 202.125
Sales of communications services 202.151
Use tax imposed on certain purchasers of communications services 202.155
Special rules for mobile communications services 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 202.193
Local Communications Services Tax Clearing Trust Fund 202.195
Proprietary confidential business information 202.231
Provision of information to local taxing jurisdictions 202.381
Transition from previous taxes 202.12001
Combined rate for tax collected pursuant to ss

Current through Fall 2025

§ 202.151. Use tax imposed on certain purchasers of communications services's source at flsenate​.gov