Florida Department of State and Division of Library and Information Services
Notice: 23009678
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services 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(1)(b)2. 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).


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