February 16, 2019
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
Select Year:
The Florida Statutes

The 2010 Florida Statutes(including Special Session A)

Title XIV
TAXATION AND FINANCE
Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
View Entire Chapter
F.S. 202.38
202.38 Special rules for bad debts and adjustments under previous taxes.
(1)(a)1. Any dealer who has paid the tax imposed by chapter 212 on telecommunications services billed prior to October 1, 2001, which are no longer subject to such tax as a result of chapter 2000-260, Laws of Florida, may take a credit or obtain a refund of the state communications services tax imposed under this chapter on unpaid balances due on worthless accounts within 12 months following the last day of the calendar year for which the bad debt was charged off on the taxpayer’s federal income tax return.
2. Any dealer who has paid a local public service tax levied pursuant to chapter 166 on telecommunications services billed prior to October 1, 2001, which are no longer subject to such tax as a result of chapter 2000-260, Laws of Florida, may take a credit or obtain a refund of the local communications services tax imposed by such jurisdiction on unpaid balances due on worthless accounts within 12 months following the last day of the calendar year for which the bad debt was charged off on the taxpayer’s federal income tax return.
(b) If any account for which a credit or refund has been received under this section is then in whole or in part paid to the dealer, the amount paid must be included in the first communications services tax return filed after such receipt and the applicable state and local communications services tax paid accordingly.
(c) Bad debts associated with accounts receivable which have been assigned or sold with recourse are eligible upon reassignment for inclusion by the dealer in the credit or refund authorized by this section.
(2)(a) If any dealer would have been entitled to an adjustment of the tax imposed by chapter 212 on telecommunications services billed prior to October 1, 2001, which are no longer subject to such tax as a result of chapter 2000-260, Laws of Florida, such dealer may take a credit or obtain a refund of the state communications services tax imposed under this chapter.
(b) If any dealer would have been entitled to an adjustment of a local public service tax levied pursuant to chapter 166 on telecommunications services billed prior to October 1, 2001, which are no longer subject to such tax as a result of chapter 2000-260, Laws of Florida, such dealer may take a credit or obtain a refund of the local communications services tax imposed by such jurisdiction pursuant to this chapter.
(3) Credits and refunds of the tax imposed by chapter 203 attributable to bad debts or adjustments with respect to telecommunications services billed prior to October 1, 2001, shall be governed by the applicable provisions of this chapter.
(4) Notwithstanding any provision of law to the contrary, the refunds and credits allowed by this section shall be subject to audit by the state and the respective local taxing jurisdictions in any audit of the taxes to which such refunds and credits relate.
History.s. 23, ch. 2001-140.
Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Flsenate.gov
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2019 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader