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