1212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.—In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a seller of electrical power or energy may collect a combined rate of 6.95 percent, which consists of the 4.35 percent and 2.6 percent required under ss. 212.05(1)(e)1.c. and 203.01(1)(b)4., respectively, if the provider properly reflects the tax collected with respect to the two provisions as required in the return to the Department of Revenue.
History.—s. 6, ch. 2014-38.
1Note.—Also published at s. 203.0011.
Section: Previous 212.0305 212.03055 212.0306 212.031 212.04 212.05 212.0501 212.05011 212.0506 212.051 212.0515 212.052 212.054 212.055 212.0596 NextLast modified: September 23, 2016