27858611, 12A-19.100 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 27858611

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.100

Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-19.100 (Public Use Forms), F.A.C., is to adopt, by reference, changes to forms used to report the Florida Communications Services Tax Return (Form DR-700016) to update local tax rates for reporting periods beginning January 2024, to remove reporting periods and service billing dates prior to January 2023, and to remove returns for reporting periods prior to January 2023. When in effect, the rule will provide the final reporting period for the current tax return, January 2023–December 2023, and adopt a new Florida Communications Services Tax Return (Form DR-700016) with local communications services tax rates for reporting periods beginning January 2024.

SUMMARY:

The proposed amendments to Rule 12A-19.100 (Public Use Forms), F.A.C., adopts Form DR-700016, Florida Communications Services Tax Return, effective January 1, 2024, which includes a new communications services tax rates for Collier County and the unincorporated areas of Volusia County, provides the final reporting period for the current tax return, January 2023–December 2023, and removes reporting periods, service billing dates and returns for reporting periods prior to January 2023.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7) FS.

LAW:

119.071(5), 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.

PRINT PUBLISH DATE:

12/20/2023 Vol. 49/245

COMMENTS:

From 12/20/2023 To 1/10/2024 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

Ref-00087 DR-700016 R. 08/10
Ref-00088 DR-700016 R. 01/11
Ref-00822 DR-700016
Ref-00823 DR-700016
Ref-02118 DR-700016
Ref-02119 DR-700016
Ref-03624 DR-700016
Ref-04860 DR-700016
Ref-06316 DR-700016 (effective 1/16)
Ref-06320 DR-700016 (effective 7/15)
Ref-07757 DR-700016 (effective 7/16)
Ref-07758 DR-700016 (effective 1/17)
Ref-08961 DR-7000016
Ref-10176 DR-700016
Ref-11480 DR-700016 R. 01-20
Ref-12525 DR-700016 R. 01/21
Ref-13415 DR-700016 R. 03/21
Ref-14236 DR-700016 R. 05/22
Ref-14237 DR-700016 R. 01/22

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.