202.14 Credit against tax imposed.
202.14 Credit against tax imposed.
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.