Florida § 203.04 - Construction of laws granting exemptions or exceptions.
Full text of Florida Florida Statutes § 203.04 — Construction of laws granting exemptions or exceptions., with citation guidance and answers to common questions.
§ 203.04. Construction of laws granting exemptions or exceptions.
No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state shall be construed as including or extending to the gross receipts taxes imposed by this chapter unless its application to said chapter, either directly or indirectly, is clearly and specifically expressed and no repeals by implication shall be recognized in this connection. This is a rule of statutory construction to be applied to statutes and laws hereafter enacted.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 203.04
What does Florida Statutes § 203.04 cover?
Section 203.04 ("Construction of laws granting exemptions or exceptions.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 203.04?
A common citation format is "Florida Statutes § 203.04" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 203.04 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.