15296529, 12-24.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15296529

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

Overview

RULE:

12-24.001	Scope of Rules
12-24.002	Definitions
12-24.003	Requirements to File or to Pay Taxes by Electronic Means
12-24.004	Enrollment
12-24.005	Methods of Payment by Electronic Means
12-24.007	Electronic Payment Transmission Errors
12-24.008	Procedures for Payment
12-24.009	Due Date; General Provisions
12-24.010	General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements
12-24.011	Public Use Forms

PURPOSE:

Section 1, Chapter 2014-196, L.O.F., amended Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service.  The law requires the fee to be reported and remitted to the Department of Revenue. The purpose of the proposed amendments to Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns By Electronic Means; Taxpayer Recordkeeping and Retention Requirements), is to clarify when the prepaid wireless E911 fees must be reported and remitted by dealers through electronic means.  
Taxpayers are no longer required to enroll prior to filing returns or remitting tax through electronic means.  Rule 12-24.004, F.A.C., is amended to remove the obsolete language regarding mandatory enrollment.  If taxpayers choose to enroll, they must do so either through the Department’s website or by submitting Form DR-600, Enrollment and Authorization for e-Services.  Taxpayers must specifically authorize the Department to debit their bank accounts; therefore, the Department does not accept attempted enrollment through any means other than the two listed.  As the specific information required for enrollment is found on the Department’s website or in Form DR-600, the list of information is being removed from the rule to avoid any confusion.
Taxpayers were previously required to obtain permission from the Department in order to use the ACH credit method to transfer funds.  The Department has determined that this requirement provides no benefit to either taxpayers or the Department.  Accordingly, Rule 12-24.005, F.A.C., is being amended to provide that taxpayers may elect to use either the ACH debit or the ACH credit method.  Language relating to the granting of permission to use the ACH credit method is also being removed from Rule 12-24.008, F.A.C.
The term “unemployment” is changed to “reemployment” throughout the Rule Chapter due to the term being changed through Chapter 443, F.S., by Chapter 2012-30, L.O.F.  The number given to one of the Department’s forms is also changed based on the statutory change of terms.
Technical changes have been made to an address used to receive written notifications from taxpayers and to the Department’s web address.

SUMMARY:

The proposed amendments to Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns By Electronic Means; Taxpayer Recordkeeping and Retention Requirements), clarify when the prepaid wireless E911 fees must be reported and remitted by dealers through electronic means; remove obsolete language regarding mandatory enrollment prior to filing returns or remitting tax by electronic means; remove obsolete language requiring prior approval before using the ACH credit method; change the term “unemployment” to “reemployment”; and make technical changes to a form number, a Department address, and the Department’s web address.

RULEMAKING AUTHORITY:

202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS.

LAW:

119.071(5), 202.28, 202.30, 206.485, 212.08(5)(q), 212.12, 213.755, 220.21(2), (3), 443.1317, 443.163 FS.

PRINT PUBLISH DATE:

11/19/2014 Vol. 40/225

COMMENTS:

From 11/19/2014 To 12/10/2014 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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