5938163, 12A-19.015 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 5938163

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-19.015

Recordkeeping Requirements

PURPOSE:

The purpose of this notice is to inform the public that the department is developing requirements for records and information to be maintained by communications services tax dealers.
The effect of this action is to ensure that the Department’s rules conform to the applicable provisions in Chapter 202, Florida Statutes.

SUBJECT:

The subject area that will be addressed is the records and information required to be maintained by communications services tax dealers.

RULEMAKING AUTHORITY:

202.28(1)(b)2. FS.

LAW:

202.26(3)(f), (j), 202.28(1)(b)2., 202.34(1), (3) FS.

PRINT PUBLISH DATE:

8/1/2008 Vol. 34/31

RELATED STATUTES
AND LAWS:

202.28(1)(b)2. FS., 202.26(3)(f), (j), 202.28(1)(b)2., 202.34(1), (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-19.015&PDate=8/1/2008&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.