3336138, 12A-19.030 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3336138

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.030	Communications Services Tax Direct Pay Permits
12A-19.100	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-19.030, F.A.C. (Communications Services Tax Direct Pay Permits), is to: (1) require a permit holder whose permit will expire to file an application for renewal of the permit with the Department; (2) clarify that permit holders must issue a copy of their permit to make tax-exempt purchases of communications services identified on the permit; (3) clarify that permit holders must surrender a cancelled permit to the Department; and (4) clarify how permit holders are to pay the amount of communications services tax due to the Department. 
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) adopt, by reference, the new form used by permit holders to renew their direct pay permit; (2) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed during specified months; and (3) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.

SUMMARY:

The purpose of the proposed amendments to Rule 12A-19.030, F.A.C. (Communications Services Tax Direct Pay Permits), is to: (1) require a permit holder whose permit will expire to file an application for renewal of the permit with the Department; (2) clarify that permit holders must issue a copy of their permit to make tax-exempt purchases of communications services identified on the permit; (3) clarify that permit holders must surrender a cancelled permit to the Department; and (4) clarify how permit holders are to pay the amount of communications services tax due to the Department. 
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) adopt, by reference, the new form used by permit holders to renew their direct pay permit; (2) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed during specified months; and (3) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.

RULEMAKING AUTHORITY:

202.15, 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (i), (j), 202.27(7) FS.

LAW:

202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.15, 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.

PRINT PUBLISH DATE:

12/29/2006 Vol. 32/52

COMMENTS:

From 12/29/2006 To 1/19/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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