# Fla. Stat. § 202.14: 202.14 Credit against tax imposed

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C202_S202.14

## Section

- **Citation:** Fla. Stat. § 202.14
- **Heading:** 202.14 Credit against tax imposed
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 202 / Section 202.14

## Text

To prevent actual multistate taxation of communications services subject to tax under this chapter, any taxpayer, upon proof that such taxpayer has paid a tax legally imposed by another state or local jurisdiction in such other state with respect to such services, shall be allowed a credit against the taxes imposed under this chapter to the extent of the amount of tax paid in the other state or local jurisdiction.

History: ss. 6, 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_S202.14. Check the current official text before relying on it. Not legal advice.