4068585, 12A-19.070 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4068585

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

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

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.070	Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
12A-19.071	Department of Revenue Electronic Database
12A-19.100	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rules 12A-19.070, 12A-19.071, and 12A-19.100, F.A.C., is to provide updated provisions regarding the Department of Revenue’s Address/Jurisdiction Database for purposes of determining the applicable communications services tax rate to be applied to sales of communications services or for purposes of assigning insurance policies and premiums to local taxing jurisdictions.
The purpose of the proposed amendments to Rule 12A-19.070, F.A.C. (Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods) is to clarify that the pending file containing approved address additions and the pending file containing approved address deletions are separate files maintained by the Department that may be used by dealers to update their databases more frequently than the statutory requirement to update their databases.
The purpose of the proposed amendments to Rule 12A-19.071, F.A.C. (Department of Revenue Electronic Database), is to: (1) clarify that when changes to the Department’s Address/Jurisdiction Database have been approved, the approved address additions are stored in a pending file, and the approved address deletions are stored in a separate pending file; (2) specify the time periods during which requests for address changes are under review by the Department for inclusion in the next update to the database and the time periods during which the Department is unable to accept new submissions for address changes; (3) clarify that the list of authorized local government contact persons is available to those persons who have local government access; (4) adopt, by reference, updates to the on-line Guide for Address Change Requests used by local taxing jurisdictions in the maintenance of the Department’s Address/Jurisdiction Database; (5) remove provisions regarding notification by the Department to requesting jurisdictions of file errors when submitting a change that are no longer necessary, because the local jurisdictions now upload their batch files through the Department’s website and receive on-line notification whether the batch file contains formatting errors or has been accepted; (6) provide that an objection to the Address/Jurisdiction Database must be filed no later than August 3 for an assignment that became effective on July 1 or no later than February 1 for an assignment that became effective on January 1; and (7) provide technical changes to the Department’s website address for the Address/Jurisdiction Database and to the titles of forms used to administer the database.
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), is to incorporate, by reference, changes to forms used by the Department in the administration of the Department’s electronic Address/Jurisdiction Database.

SUBJECT:

The subject of this rule development workshop is the proposed changes to provisions regarding the Department’s electronic Address/Jurisdiction Database.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (b), (c), (d), (f), (g), 202.28(1) FS.

LAW:

175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), 202.13(2), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), 202.22(1), (2), (4)-(6), (8), 202.23, 202.27, 202.28, 202.30, 202.33, 202.34(1)(a), (3), (4)(c), 202.35(1), (2), (3) FS.

PRINT PUBLISH DATE:

4/27/2007 Vol. 33/17

RELATED STATUTES
AND LAWS:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (b), (c), (d), (f), (g), 202.28(1) FS., 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), 202.13(2), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), 202.22(1), (2), (4)-(6), (8), 202.23, 202.27, 202.28, 202.30, 202.33, 202.34(1)(a), (3), (4)(c), 202.35(1), (2), (3) FS.

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 eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12A-19.070&PDate=4/27/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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.