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Florida Statute 203.001 - Full Text and Legal Analysis

Florida Statute 203.001 | Lawyer Caselaw & Research

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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 203
GROSS RECEIPTS TAXES

View Entire Chapter

203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).—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.

History.—s. 5, ch. 2010-149; s. 8, ch. 2015-221.

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Amendments to 203.001

Annotations, Discussions, Cases:

Cases Citing Statute 203.001

Total Results: 15 | Sort by: Relevance | Newest First

Charles v. Burton, 169 F.3d 1322 (11th Cir. 1999).

Cited 14 times | Published | Court of Appeals for the Eleventh Circuit | 1999 U.S. App. LEXIS 4099, 1999 WL 133017

same under the AWPA and the FLSA. See 29 U.S.C. § 203(1); 29 U.S.C. § 1802(2). An entity “employs” a person

State Ex Rel. Green v. City of Pensacola, 126 So. 2d 566 (Fla. 1961).

Cited 14 times | Published | Supreme Court of Florida

tax sought to be collected is that imposed by Section 203.01, Florida Statutes F.S.A.[1] The alternative

Seminole Tribe of Florida v. Marshall Stranburg, 799 F.3d 1324 (11th Cir. 2015).

Cited 8 times | Published | Court of Appeals for the Eleventh Circuit | 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

(“the Utility Tax”). See Fla. Stat. § 203.01(l)(a)(l) (2012). 3 The statute permits

McLaughlin v. Stineco, Inc., 697 F. Supp. 436 (M.D. Fla. 1988).

Cited 7 times | Published | District Court, M.D. Florida | 28 Wage & Hour Cas. (BNA) 1265, 1988 U.S. Dist. LEXIS 15382, 1988 WL 105619

detrimental to their health or well-being. 29 U.S.C. § 203(1); see also McGee Bros., 681 F.Supp. at 1135. The

Dade Cnty. v. At & T Info. Sys., 485 So. 2d 1302 (Fla. 3d DCA 1986).

Cited 3 times | Published | Florida 3rd District Court of Appeal | 11 Fla. L. Weekly 600

Fla. Stat. (1985). The current version of section 203.01 is the result of an amendment by chapter 84-342

Green v. City of Pensacola, 108 So. 2d 897 (Fla. Dist. Ct. App. 1959).

Cited 3 times | Published | District Court of Appeal of Florida | 1959 Fla. App. LEXIS 3043

and THORNAL, Associate Judge, concur. . E.S. § 203.01, F.S.A., “Every person, including municipal corporations

Dep't of Revenue v. GTE MOBILNET, 727 So. 2d 1125 (Fla. 2d DCA 1999).

Cited 2 times | Published | Florida 2nd District Court of Appeal | 1999 WL 140176

is a provider of telecommunication services. Section 203.01, Florida Statutes (1991), states in pertinent

Green v. W. Union Tel. Co., 123 So. 2d 712 (Fla. 1960).

Cited 2 times | Published | Supreme Court of Florida | 1960 Fla. LEXIS 2036

portion of the gross receipts tax described in Section 203.01, Florida Statutes, F.S.A. We must determine

Seminole Tribe v. Florida, 49 F. Supp. 3d 1095 (S.D. Fla. 2014).

Published | District Court, S.D. Florida | 2014 U.S. Dist. LEXIS 124162, 2014 WL 4388143

*1103delivered to a retail consumer.” Fla. Stat. § 203.01(l)(a)(l) (2012). The Seminole Tribe asks this

Ago (Fla. Att'y Gen. 1980).

Published | Florida Attorney General Reports

cogent reasons and unless clearly erroneous. Section 203.01, F. S., reads, in pertinent part, as follows:

Directv, Inc., etc. v. State of Florida, Dept. of Revenue (Fla. Dist. Ct. App. 2015).

Published | District Court of Appeal of Florida

Tax, which is equal for both types of services. § 203.01(2)(b), Fla. Stat. (2005) (“The rate applied to

MCI Telecomm. Corp. v. Florida Pub. Serv. Comm'n, 491 So. 2d 539 (Fla. 1986).

Published | Supreme Court of Florida | 1986 Fla. LEXIS 2413, 11 Fla. L. Weekly 322

(see § 4, ch. 84-342, Laws of Fla., codified as § 203.01(3)(c)).

Merritt Square Corp. v. State, Dep't of Revenue, 354 So. 2d 143 (Fla. Dist. Ct. App. 1978).

Published | District Court of Appeal of Florida | 1978 Fla. App. LEXIS 15090

holding it liable to pay the tax imposed by Section 203.01, Florida Statutes (1975), on receipts collected

P.R. Mktg. Grp., Inc. v. GTE Florida Inc., 806 So. 2d 597 (Fla. 2d DCA 2002).

Published | Florida 2nd District Court of Appeal | 2002 Fla. App. LEXIS 984, 2002 WL 125883

legitimately passed on to its customers pursuant to section 203.01(5), Florida Statutes (1993). More specifically:

Seminole Tribe of Florida v. Marshall Stranburg (11th Cir. 2015).

Published | Court of Appeals for the Eleventh Circuit

in Florida (“the Utility Tax”). See Fla. Stat. § 203.01(1)(a)(1) (2012). 3 The statute permits a utility

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.