# Fla. Stat. § 202.13: 202.13 Intent

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.13

## Section

- **Citation:** Fla. Stat. § 202.13
- **Heading:** 202.13 Intent
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 202 / Section 202.13

## Text

(1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, chapters 166, 203, 212, and 337, as such chapters existed before January 1, 2000, shall fully apply to the sale, use, or consumption of communications services. If any exemption from the tax is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the taxes imposed or administered under this chapter, but such sale, use, or consumption shall be subject to the taxes imposed under this chapter to the same extent as if such exemption never existed.

(2) It is the intent of the Legislature to exempt from the taxes imposed or administered pursuant to this chapter only the communications services set forth in this chapter as exempt from such taxes, to the extent that such exemptions are in accordance with the constitutions of this state and of the United States.

(3) The tax on dealers of communications services authorized under this chapter, including the tax imposed by local governments under ss. 202.19 and 202.20, shall supersede the authority of local governments to levy franchise fees as set out in 47 U.S.C. s. 542 without regard to the fact that this is a tax of general applicability on all providers of communications services.

History: ss. 5, 58, ch. 2000-260; s. 38, ch. 2001-140.

## Nearby sections

- [Fla. Stat. § 202.10 202.10 Short title.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.10.md)
- [Fla. Stat. § 202.11 202.11 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.11.md)
- [Fla. Stat. § 202.12 202.12 Sales of communications services.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.12.md)
- [Fla. Stat. § 202.13 202.13 Intent.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.13.md)
- [Fla. Stat. § 202.14 202.14 Credit against tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.14.md)
- [Fla. Stat. § 202.16 202.16 Payment.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.16.md)
- [Fla. Stat. § 202.17 202.17 Registration.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.17.md)
- [Fla. Stat. § 202.18 202.18 Allocation and disposition of tax proceeds.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.18.md)
- [Fla. Stat. § 202.19 202.19 Authorization to impose local communications services tax.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.19.md)
- [Fla. Stat. § 202.20 202.20 Local communications services tax conversion rates.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.20.md)
- [Fla. Stat. § 202.21 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.21.md)
- [Fla. Stat. § 202.22 202.22 Determination of local tax situs.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.22.md)
- [Fla. Stat. § 202.23 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.23.md)
- [Fla. Stat. § 202.24 202.24 Limitations on local taxes and fees imposed on dealers of communications services.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.24.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.13. Check the current official text before relying on it. Not legal advice.