{"data":{"id":"us-fl/fla.-stat.-202.12001","jurisdiction":"us-fl","citation":"Fla. Stat. § 202.12001","heading":"Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).","body":"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.\nHistory.—s. 5, ch. 2010-149; s. 3, ch. 2015-221.","path":["CHAPTER 202 COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0202/0202.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:07Z","sha256":"b1b87bcd036da399f6c87c51f16d01dfe74479e7242a4630d236dd822f01ed5f","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-202.12","next":"us-fl/fla.-stat.-202.125"},"notice":"GroundRules: Original legal text. Not legal advice."}