Terms Used In Florida Statutes 202.151

  • Communications services: means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including video services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance. See Florida Statutes 202.11
  • Dealer: means a person registered with the department as a provider of communications services in this state. See Florida Statutes 202.11
  • Department: means the Department of Revenue. See Florida Statutes 202.11
  • Person: has the meaning ascribed in…. See Florida Statutes 202.11
  • Purchaser: means the person paying for or obligated to pay for communications services. See Florida Statutes 202.11
Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, territory, the District of Columbia, or any foreign country shall report and remit to the department the taxes imposed by or administered under this chapter on the communications services purchased and used, the same as if such communications services had been purchased at retail from a dealer in this state. This section does not apply if the out-of-state seller registers as a dealer in this state and collects from the purchaser the taxes imposed by or administered under this chapter. The department may adopt rules governing the reporting and remitting of communications services taxes by purchasers who purchase from out-of-state sellers who do not collect the taxes imposed by or administered under this chapter.
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