30089611, 12A-19.100 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30089611

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, F.A.C., is to adopt, by reference, changes to the Florida Communications Services Tax Return (Form DR-700016) to update local tax rates for reporting periods beginning January 2026, and to remove returns for reporting periods prior to January 2025. When in effect, the rule will provide the reporting period for the current tax return, January 2025–December 2025, and adopt a new Florida Communications Services Tax Return and instructions with local communications services tax rates for reporting periods beginning January 2026.

SUMMARY:

The proposed amendments to Rule 12A-19.100, F.A.C., adopt, by reference, changes to the Florida Communications Services Tax Return (Form DR-700016) and instructions to update tax rates for local jurisdictions for reporting periods beginning on or after January 1, 2026, to provide the current return applies to reporting periods during calendar year 2025, and to remove the obsolete return for reporting periods prior to 2025.

RULEMAKING AUTHORITY:

218.26(1) FS.

LAW:

218.21, 218.215, 218.23, 218.245, 218.25, 218.26 FS.

PRINT PUBLISH DATE:

10/13/2025 Vol. 51/199

COMMENTS:

From 10/13/2025 To 11/3/2025 (21 Days)

REFERENCE MATERIALS:

Ref-17779 DR-700016 - Florida Communications Services Tax Return
Ref-17780 DR-700016N - Instructions for Completing the Florida Communications Services Tax Return (Form DR-700016)
Ref-18764 DR-700016: Florida Communications Services Tax Return
Ref-18765 DR-700016N: Instructions for Completing the Florida Communications Services Tax Return (DR-700016)

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