Notice: 11754865
Notice of Development of Rulemaking
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax
Chapter: COMMUNICATIONS SERVICES TAX

VIEW NOTICE

Overview


RULE:
12A-19.010   Registration
12A-19.041   Sales of Communications Services to a Residential Household
12A-19.070   Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
12A-19.100   Public Use Forms
RULEMAKING AUTHORITY: 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.17(3)(a), 202.22(6)(a), 202.26(3), 202.27(1), (7), 202.28(1) FS.
LAW: 119.071(5), 175.1015, 185.085, 202.11(1), (3), (5), (8), (10) - (13), 202.12(1), (3), 202.125(1) - (4), 202.13(2), 202.151, 202.16(2), (4), 202.17(1)-(4), (6), 202.19(1), (7), (10), 202.22(1), (4) - (6), (8), 202.23, 202.26(2), 202.27, 202.28, (2), 202.29, 202.30(3), 202.33, 202.34(1)(a), (3), (4)(c), 202.35(1) - (4) FS.
PRINT PUBLISH DATE: 7/20/2012   Vol. 38/29

RELATED STATUTES
AND LAWS:
175.1015(5), 185.085(5), 202.151, 202.16(2), 202.17(3)(a), 202.22(6)(a), 202.26(3), 202.27(1), (7), 202.28(1) FS., 119.071(5), 175.1015, 185.085, 202.11(1), (3), (5), (8), (10) - (13), 202.12(1), (3), 202.125(1) - (4), 202.13(2), 202.151, 202.16(2), (4), 202.17(1)-(4), (6), 202.19(1), (7), (10), 202.22(1), (4) - (6), (8), 202.23, 202.26(2), 202.27, 202.28, (2), 202.29, 202.30(3), 202.33, 202.34(1)(a), (3), (4)(c), 202.35(1) - (4) FS.

OVERSIGHT COMMITTEE: Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES: Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:
Regulations.gov

HOW TO LINK TO
THIS NOTICE:
http://flrules.org/gateway/ruleno.asp?id=12A-19.010&PDate=7/20/2012&Section=1
REFERENCE MATERIALS: No reference(s).