5881418, 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: 5881418

Notice of Development of Rulemaking

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. (Public Use Forms) is to adopt, by reference, revisions to Form DR-700012 (Application for Certification of Communications Services Database), and Form DR-700020 (Notification of Method Employed to Determine Taxing Jurisdiction).
Specifically, the revisions to form DR-700012, used by providers of communications services and vendors offering service address databases to apply to the Department for certification of a service address database:
• update, reorganize, and simplify the instructions for submitting a service address jurisdiction database for certification by the Department;
• advise applicants of the new information regarding errors found in the database provided by the Department after completing the testing of the applicant’s database; and
• advise applicants of the requirement to submit a new application for certification of a database when there has been a material change.
Revisions to Form DR-700020 clarify which communications services providers are not required to file the form with the Department and notify it of the methods to be used for determining the local taxing jurisdiction in which service addresses are located.

SUBJECT:

The subject of this rule development workshop is the Department’s proposed changes to these forms used by the Department in the administration of the communications services tax. This rule development workshop provides an opportunity to discuss these proposed form changes with interested parties.

RULEMAKING AUTHORITY:

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

LAW:

175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 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:

7/18/2008 Vol. 34/29

RELATED STATUTES
AND LAWS:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS., 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 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.

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-19.100&PDate=7/18/2008&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.