Florida/Georgia Personal Injury & Workers Compensation

You're probably overthinking it. Call a lawyer.

Call Now: 904-383-7448
Florida Statute 203.04 - Full Text and Legal Analysis
Florida Statute 203.04 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 203.04 Case Law from Google Scholar Google Search for Amendments to 203.04

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 203
GROSS RECEIPTS TAXES
View Entire Chapter
203.04 Construction of laws granting exemptions or exceptions.—No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state shall be construed as including or extending to the gross receipts taxes imposed by this chapter unless its application to said chapter, either directly or indirectly, is clearly and specifically expressed and no repeals by implication shall be recognized in this connection. This is a rule of statutory construction to be applied to statutes and laws hereafter enacted.
History.—ss. 1, 2, 3, ch. 63-535; s. 49, ch. 91-45; s. 13, ch. 96-397.

F.S. 203.04 on Google Scholar

F.S. 203.04 on CourtListener

Amendments to 203.04


Annotations, Discussions, Cases:

Cases Citing Statute 203.04

Total Results: 10  |  Sort by: Relevance  |  Newest First

Copy

Piamba Cortes Ex Rel. Piamba Cortes v. Am. Airlines, Inc., 177 F.3d 1272 (11th Cir. 1999).

Cited 51 times | Published | Court of Appeals for the Eleventh Circuit | 1999 A.M.C. 2286, 1999 U.S. App. LEXIS 13191

death to $75,000. See 14 C.F.R. § 203.4 (1998). 5 . In 1994, the International
Copy

Cortes v. Am. Airlines, Inc., 177 F.3d 1272 (11th Cir. 1999).

Cited 33 times | Published | Court of Appeals for the Eleventh Circuit

passenger injury and death to $75,000. See 14 C.F.R. § 203.4 (1998).
Copy

Gilley v. Monsanto Co. Emp. Benefits Exec. Comm., 490 F.3d 848 (11th Cir. 2007).

Cited 18 times | Published | Court of Appeals for the Eleventh Circuit | 40 Employee Benefits Cas. (BNA) 2761, 2007 U.S. App. LEXIS 15353, 2007 WL 1837114

option of electing the pre-amendment plan. ERISA § 203(4)(c)(1)(A), 29 U.S.C. § 1053(4)(c)(l)(A). Although
Copy

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

...determining legal incidence. 55 Case: 14-14524 Date Filed: 08/26/2015 Page: 56 of 64 ‘exemptions or exceptions’ apply to the Utility Tax.” 49 F. Supp. 3d at 1104-05 (citing Fla. Stat. § 203.04)....
...rs.” Id. We respectfully disagree with this conclusion. First, this passage of Florida law merely creates a statutory rule of construction requiring that any tax exceptions or exemptions be clearly expressed by the legislature. Fla. Stat. § 203.04....
Copy

World Fair Freaks & Attractions, Inc. v. Hodges, 267 So. 2d 817 (Fla. 1972).

Cited 2 times | Published | Supreme Court of Florida | 62 A.L.R. 3d 1232

394 (1936); 6 Fla.Jur., Constitutional Law, § 203. [4] 52 Am.Jur., Theaters, Shows, Exhibitions, Etc
Copy

Raben-Pastal v. City of Coconut Creek, 573 So. 2d 298 (Fla. 1990).

Cited 2 times | Published | Supreme Court of Florida | 1990 WL 198318

proceedings in a court of competent jurisdiction. § 203.4(g), South Florida Building Code. In the event an
Copy

Dorsey v. United States, 311 F. Supp. 625 (S.D. Fla. 1969).

Cited 1 times | Published | District Court, S.D. Florida | 25 A.F.T.R.2d (RIA) 301, 1969 U.S. Dist. LEXIS 12895

Home Improvement Loans, 24 C.F.R., Part 203, Section 203.4 (c). With its application the Company submitted
Copy

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

...be read as a whole. Another example regarding exemptions is found in another statute within the same Chapter. In that statute, the Florida legislature expressly stated that no other “exemptions or exceptions” apply to the Utility Tax. Fla. Stat. § 203.04 ....
Copy

Brandi McKay v. Miami-Dade Cnty. (11th Cir. 2022).

Published | Court of Appeals for the Eleventh Circuit

volunteer excep- tion for public agencies found in § 203(4)(A) and the internship ex- ception established
Copy

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

Published | Court of Appeals for the Eleventh Circuit

...determining legal incidence. 55 Case: 14-14524 Date Filed: 08/26/2015 Page: 56 of 64 ‘exemptions or exceptions’ apply to the Utility Tax.” 49 F. Supp. 3d at 1104-05 (citing Fla. Stat. § 203.04)....
...rs.” Id. We respectfully disagree with this conclusion. First, this passage of Florida law merely creates a statutory rule of construction requiring that any tax exceptions or exemptions be clearly expressed by the legislature. Fla. Stat. § 203.04....