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 | |
| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | COMMUNICATIONS SERVICES TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
|   | Effective Date: | 3/25/2020 | 
| History Notes: | Rulemaking Authority 202.151, 202.26(3)(a), 202.27(1), 202.28(1)(b)2. 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). | 
| Notice / Adopted | Description | ID | Publish Date | |
|---|---|---|---|---|
|   | Tax Due at Time of Sale; Tax Returns and Regulations | 23009678 | Effective: 03/25/2020 | |
|   | 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 | |
|   | 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 | |
|   | 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 | |
|   | 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 | |
|   | Tax Due at Time of Sale; Tax Returns and Regulations | 1284394 | Effective: 07/16/2006 | |
|   | 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 | |