The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW

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F.S. 202.30

202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.—

(1) A dealer of communications services is required to remit taxes by electronic funds transfer, in the manner prescribed by the department, when the amount of tax paid by the dealer under this chapter, chapter 203, or chapter 212 in the previous state fiscal year was greater than or equal to the amount provided in s. 213.755(1).

(2)(a) A dealer who is required to remit taxes by electronic funds transfer shall make a return in a manner that is initiated through an electronic data interchange. The department shall prescribe the acceptable method of transfer; the method, form, and content of the electronic data interchange, giving due regard to developing uniform standards for formats as adopted by the American National Standards Institute; the circumstances under which an electronic data interchange will serve as a substitute for the filing of another form of return; and the means, if any, by which taxpayers will be provided with acknowledgments. The department must accept such returns as timely if initiated and accepted on or before the 20th day of the month. If the 20th day falls on a Saturday, Sunday, or federal or state legal holiday, returns are timely if initiated and accepted on the next succeeding workday.

(b) The department may waive the requirement to make a return through an electronic data interchange when problems arise with respect to the taxpayer’s computer capabilities, data systems changes, or operating procedures. To obtain a waiver, the taxpayer must prove to the department that such problems exist.

(3)(a) The department shall design, prepare, print, and furnish to all dealers, except dealers filing through electronic data interchange, or make available or prescribe to the dealers all necessary forms for filing returns and instructions to ensure a full collection from dealers and an accounting for the taxes due, but failure of any dealer to secure such forms does not relieve the dealer of the obligation to pay the tax at the time and in the manner required.

(b) The department shall prescribe the format and instructions necessary for filing returns in a manner that is initiated through an electronic data interchange to ensure a full collection from dealers and an accounting for the taxes due. The failure of any dealer to use such format does not relieve the dealer of the obligation to pay the tax at the time and in the manner required.

History.—ss. 22, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 14, ch. 2007-106; s. 1, ch. 2022-151.

F.S. 202.30 on Google Scholar

F.S. 202.30 on Casetext

Amendments to 202.30

Arrestable Offenses / Crimes under Fla. Stat. 202.30

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 202.30.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. DINKINS,, 928 F.3d 349 (4th Cir. 2019)

. . . Pattern Jury Instructions § 202.30 (requiring that the prosecution set forth and prove the elements of . . .

CLARK, v. GENERAL MOTORS, LLC,, 161 F. Supp. 3d 752 (W.D. Mo. 2015)

. . . attorneys would then deduct their costs and expenses, which were $4,786.34 for the Rogers firm and $202.30 . . . award and the Rogers firm and PalmerOliver’s reasonable costs and expenses, which are $4,786.34 and $202.30 . . . Rogers firm as reimbursement for fees and expenses $236,250.00 to PalmerOliver as attorneys’ fees $202.30 . . .

In ARCELLA- COFFMAN, A., 318 B.R. 463 (Bankr. N.D. Ind. 2004)

. . . Net Nitco, $202.30; b. SBC-Business, $447.63; and c. VIA Marketing, $26,000. . . . Net Nitco, $202.30, unliquidated; b. SBC-Business, $447.63, unliquidated and disputed; and c. . . .

AMERICAN BAYRIDGE CORP. v. UNITED STATES, 35 F. Supp. 2d 922 (Ct. Int'l Trade 1998)

. . . International Trade Commission concordance, prepared before promulgation of the HTSUS, regarding TSUS 202.03-202.30 . . . Headings 202.03-202.30, and 202.52, and 202.54, TSUS, provided for lumber in various forms. . . . cross-reference of TSUS classifications with their newly converted counterparts in the HTSUS, headings 202.03-202.30 . . .

v., 22 Ct. Int'l Trade 1129 (Ct. Int'l Trade 1998)

OWENS, A K A J. v. MAGEE FINANCE SERVICE OF BOGALUSA, INC., 476 F. Supp. 758 (E.D. La. 1979)

. . . . § 202.30'), under the definition of Regulation “B” with regard to a “credit transaction,” 12 C.F.R. . . .

v., 44 T.C. 820 (T.C. 1965)

. . . Photographs, publicity_ 186.45 Postage_ 48.42 50 percent utilities_ 230.11 50 percent building maintenance_i_ 202.30 . . .

AYLWARD v. NEE, 70 F. Supp. 407 (W.D. Mo. 1947)

. . . stock taxes for the years ended June 30, 1939 and June 30, 1940, in the respective amounts of $182 and $202.30 . . .