16162739, 12AER15-01 - Florida Administrative Rules, Law, Code, Register

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Notice: 16162739

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER15-01

Florida Communications Services Tax Returns for Services Billed On or After July 1, 2015

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Chapter 2015-221, L.O.F., provides that for communications services billed on or after July 1, 2015, the state portion of the Florida communications services tax rate for certain services is reduced 1.73 percent from 6.65 percent to 4.92 percent.  The law allows a communications services dealer to collect a combined 5.07 percent tax rate comprised of the state tax rate of 4.92 percent and the additional gross receipts tax rate of 0.15 percent if the components of the tax collected are properly shown on the dealer’s tax return. The state portion of the tax on direct-to-home satellite services is also reduced 1.73 percent from 10.8 percent to 9.07 percent.
Section 15, Chapter 2015-221, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by that act to s. 202.12, F.S.  To provide communications services tax dealers and taxpayers who pay tax directly to the Department the necessary form changes to report and remit tax due on communications services beginning July 1, 2015, an emergency rule to incorporate updated tax returns ensures that the public is notified of these law changes by the most appropriate and expedient means. This emergency rule incorporates, by reference, Form DR-700016, Florida Communications Services Tax Return, and Form DR-700019, Communications Services Use Tax Return, effective July 2015.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized in Section 15, Chapter 2015-221, L.O.F., the promulgation of an emergency rule by the Department to provide forms and instructions to report and remit tax due on communications services billed on or after July 1, 2015. The promulgation of this emergency rule, incorporating by reference forms used to report and remit Florida communications services tax and local communications services tax, ensures that the public is notified by the most appropriate and expedient means regarding changes to the tax returns used by the Department for properly reporting the components of the tax collected on the return.

SUMMARY:

Emergency Rule 12AER15-01, F.A.C. (Florida Communications Services Tax Returns for Services Billed On or After July 1, 2015), incorporates, by reference Form DR-700016, Florida Communications Services Tax Return, and Form DR-700019, Communications Services Use Tax Return, effective July 2015, to allow taxpayers to report tax due on communications services billed on or after July 1, 2015.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Kimberly Bevis, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7082

PRINT PUBLISH DATE:

6/30/2015 Vol. 41/126

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=12AER15-01&PDate=6/30/2015&Section=4

REFERENCE MATERIALS:

No reference(s).

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