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.