Fla. Stat. 203.001
Combined rate for tax collected pursuant to ss

In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of the 4.92 percent and 0.15 percent rates required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider properly reflects the tax collected with respect to the two provisions as required in the return to the Department of Revenue.

Source: Section 203.001 — Combined rate for tax collected pursuant to ss, https://www.­flsenate.­gov/Laws/Statutes/2024/0203.­001 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 203.001. Combined rate for tax collected pursuant to ss's source at flsenate​.gov