8688016, 12A-19.021 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 8688016

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.021

Communications Services Tax Brackets

PURPOSE:

The purpose of the creation of Rule 12A-19.021, F.A.C. (Communications Services Tax Brackets), is to: (1) make available the tax amounts and brackets applicable to each taxable sale of communications services, as provided in Section 202.16(3), F.S.; and (2) provide that when the amount of tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent.

SUMMARY:

The proposed creation of Rule 12A-19.021, F.A.C. (Communications Services Tax Brackets), provides that: (1) a Communications Services Tax Due Calculator is available on the Department’s website to make available the tax amounts and brackets applicable to each taxable sales of communications services; and (2) when the amount of tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent.

RULEMAKING AUTHORITY:

202.26(3)(a) FS.

LAW:

202.16(3) FS.

PRINT PUBLISH DATE:

5/28/2010 Vol. 36/21

COMMENTS:

From 5/28/2010 To 6/18/2010 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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