SECTION 202.12001. Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).

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1In 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. 36202.12(1)(a) 37and 38203.01(1)(b)339., respectively, if the provider properly reflects the tax collected with respect to the two provisions as required in the return to the department.

History.-s. 5, ch. 2010-149; s. 3, ch. 2015-221.

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