Rule: 12A-19.020 Prev   Up   Next

Rule Title: Tax Due at Time of Sale; Tax Returns and Regulations
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: COMMUNICATIONS SERVICES TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 3/25/2020
History Notes: Rulemaking Authority 202.151, 202.26(3)(a), 202.27(1), 202.28(2)(b)3. FS. Law Implemented 202.12(1), 202.151 202.16, 202.19(1), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33(2), 202.35(1) FS. History–New 1-31-02, Amended 4-17-03, 7-31-03, 10-1-03, 9-28-04, 6-28-05, 7-16-06, 3-25-20.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-19.020
Tax Due at Time of Sale; Tax Returns and Regulations 23009678 Effective:
03/25/2020
View Text Proposed
12A-19.010
......
The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the .... 22685019 12/6/2019
Vol. 45/236
View Text Public Meeting
12A-19.010
......
Adoption of the following proposed rule, which was noticed in the September 25, 2019 (Vol. 45, No. 187, pp. 4219-4223), issue of the Florida ....
  December 3, 2019, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
22640205 11/22/2019
Vol. 45/228
View Text Development
12A-19.010
......
The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the .... 22555330 10/31/2019
Vol. 45/213
View Text Development
12A-19.010
......
The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the .... 20015385 1/31/2018
Vol. 44/21
View Text Final
12A-19.020
Tax Due at Time of Sale; Tax Returns and Regulations 1284394 Effective:
07/16/2006
View Text Proposed
12A-19.010
......
The purpose of the proposed amendments to Rule 12A-19.010, F.A.C. (Registration), is to: (1) implement Sections 1-11, Chapter 2005-187, L.O.F., regarding the elimination of the communications services tax on substitute communications .... 18156 1/13/2006
Vol. 32/02