Notice: 23009678
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax
Chapter: COMMUNICATIONS SERVICES TAX

VIEW NOTICE

Overview

RULE:
12A-19.020   Tax Due at Time of Sale; Tax Returns and Regulations
RULE FILE DATE: 3/5/2020
RULE EFFECTIVE DATE: 3/25/2020
HISTORY NOTES: Rulemaking Authority 202.151, 202.26(3)(a), 202.27(1), 202.28(2)(b)3. FS. Law Implemented 202.12(1), 202.151 202.16, 202.19(1), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33(2), 202.35(1) FS. History–New 1-31-02, Amended 4-17-03, 7-31-03, 10-1-03, 9-28-04, 6-28-05, 7-16-06, 3-25-20.

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 RULES
AND REGULATIONS:
Electronic Code of Federal Regulations

HOW TO LINK TO
THIS NOTICE:
http://flrules.org/gateway/ruleno.asp?id=12A-19.020&Section=0
REFERENCE MATERIALS: No reference(s).