The Florida Senate

¹203.60  Intent.--

(1)  It is the intent of the Legislature that interstate telecommunication services, other than interstate private communication services, the charge for which is billed or charged to a Florida telecommunication number or device, Florida telephone or number, or Florida customer, shall be subject to the tax imposed by this part.

(2)  The Legislature hereby finds and declares that, as a matter of necessity, and truth in pricing related to average toll rates, the gross receipts tax applicable to interstate telecommunication services other than private communication services shall be levied and collected exclusively as provided in this part.

History.--s. 32, ch. 85-116; s. 6, ch. 85-174; s. 5, ch. 86-155; ss. 43, 58, ch. 2000-260; s. 38, ch. 2001-140.

¹Note.--Repealed October 1, 2001, by s. 43, ch. 2000-260.