12A-19.030: Communications Services Tax Direct Pay Permits
12A-19.100: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-19.030, F.A.C., (Communications Services Tax Direct Pay Permits), is to: (1) require a permit holder whose permit will expire to file an application for renewal of the permit with the Department; (2) require that direct pay permit holders whose communications services tax certificate of registration has been canceled must surrender their direct pay permit to the Department; (3) clarify that permit holders must issue a copy of their permit to the dealer in lieu of paying the communications services taxes identified on the permit; and (4) clarify how the amount of tax due by permit holders is to be paid to the Department.
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) adopt, by reference, the new form used by permit holders to renew their direct pay permit; (2) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed during specified months; and (3) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.
SUBJECT AREA TO BE ADDRESSED: The subject of this workshop is: (1) the proposed guidelines regarding communications services tax direct pay permits; and (2) the adoption, by reference of a new form and revisions to forms currently used by the Department in the administration of the communications services tax.
SPECIFIC AUTHORITY: 202.15, 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (i), (j), 202.27(7) FS.
LAW IMPLEMENTED: 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.15, 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.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 27, 2006, 9:30 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida.
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in any rulemaking proceeding before the Technical Assistance and Dispute Resolution Office is asked to advise the Department at least 48 hours before such proceeding by contacting Larry Green at (850)922-4830. Persons with hearing or speech impairments may contact the Department by using the Florida Relay Service, which can be reached at (800)955-8770 (Voice) and (800)955-8771 (TDD).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Gary Gray, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4729
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
12A-19.030 Communications Services Tax Direct Pay Permits.
(1) Persons who purchase communications services may apply for a communications services tax direct pay permit from the Department to assume the obligation of self-accruing and remitting to the state the tax due on their purchases of communications services when:
(a) The majority of the communications services purchased for use by a person are for communications that originate outside of
(b) The taxable status of sales of communications services will be known only upon use.
(2) For purposes of this rule, the term "person" means a single legal entity and does not mean a group or combination of affiliated entities or entities controlled by one (1) person or group of persons.
(3)(a) To request a Communications Services Tax Direct Pay Permit, a person must file Form DR-700030, Application for Self-Accrual Authority/Direct Pay Permit Communications Services Tax (incorporated by reference in Rule 12A-19.100, F.A.C.), with the Department, in the manner provided on the form.
(b) Each permit holder must hold a valid dealer's Communications Services Tax Certificate of Registration (Form DR-700014) issued by the Department. Persons that are not registered with the Department for the communications services tax must file an Application to Collect and/or Report Tax in
(4)(a) The effective date of a Communications Services Tax Direct Pay Permit is the postmark date of the application or, when delivered by means other than the United States Postal Service, the date the application is received by the Department.
(b) The Department will specify on each communications services tax direct pay permit the specific taxes for which the Dealer is authorized to self-accrue and remit tax directly to the Department. When a direct pay permit authorizes self-accrual of any local communications services taxes, each service address that a direct pay permit applies to will be identified.
(c)1. A communications services tax direct pay permit expires five (5) years from the effective date. The expiration date shall be the end of the month preceding five years from the effective date, if the effective date is on or before the 15th of the month. The expiration date shall be the end of the month that is five (5) years from the effective date, if the effective date is after the 15th of the month. The Department will provide a Renewal Notice and Application for Self-Accrual Authority/Direct Pay Permit – Communications Services Tax (Form DR-700032, incorporated by reference in Rule 12A-19.100, F.A.C.) renewal notice to a permit holder sixty (60) days prior to the expiration date of a permit. Holders of a communications services tax direct pay permit whose certificate will expire must complete Form DR-700032 prior to expiration of their current direct pay permit. Persons that fail to receive Form DR-700032 a renewal notice or who that need more information regarding the notice may contact the Department at Account Management Central Registration, Florida Department of Revenue,
2. When the registration of a permit holder has been canceled, and the permit holder no longer holds a valid dealer’s Communications Services Tax Certificate of Registration, the permit holder must surrender the permit to the Department for cancellation. To surrender a permit, the permit holder must forward the permit to Account Management, Florida Department of Revenue,
3.2. Upon expiration of the purchasing customer's communications services tax direct pay permit, a dealer is required to collect and remit the applicable communications services tax from that customer.
(5) COMMUNICATIONS SERVICES TAX DIRECT PAY PERMIT FOR INTERSTATE COMMUNICATIONS SERVICES.
(a) Persons issued a direct pay permit under the provisions of this subsection will receive Form DR-700031, Communications Services Tax Direct Pay Permit. Permit holders must provide a copy of Form DR-700031 to the communications services dealer to purchase communications services identified on the permit tax-exempt at the time of purchase.
(b) Permit holders are required to pay each calendar year to the Department an amount not to exceed the following:
1. $100,000 in communications services taxes, imposed under Sections 202.12 and 203.01(1)(a)2., F.S., on all charges for interstate communications services that originate outside Florida and terminate inside Florida that are billed to a single entity; or
2. $100,000 in communications services taxes, imposed under Sections 202.12 and 203.01(1)(a)2., F.S., on all charges for interstate communications services that originate outside Florida and terminate inside Florida that are billed to a single entity and $25,000 in local communications services tax, imposed under Section 202.19(1), F.S., on charges for interstate communications services that originate outside Florida and terminate inside Florida that are billed to each individual service address identified on a permit in any municipality or county imposing a local communications services tax.
(c) The filing of the returns for the taxes identified on a direct pay permit must be made on a monthly basis, and the tax may be remitted in one (1) of the following manners:
1. The tax due may be prorated throughout the calendar year;
2. The tax due, based on a permit holder's purchases, may be paid to the Department as the applicable tax is accrued; or
3. The total amount of the tax due, not to exceed the amount of the partial exemption authorized under the permit, may be paid in full as a single payment with the first return of each calendar year, followed by returns indicating that no tax is due in subsequent months. Subsequent returns must be filed indicating that that no tax is due with the return.
(d) A return must be filed by a direct pay permit holder even if no tax is due.
(e) A permit holder must pay its tax obligation to the Department using electronic funds transfer, as required by Section 202.30(1), F.S., and Rule Chapter 12-24, F.A.C., and must submit its return using electronic data interchange, as required by Section 202.30(2), F.S., and Rule Chapter 12-24, F.A.C.
(f) In the calendar year of issuance, any amounts of communications services taxes paid by a permit holder to its provider(s) after the effective date of a direct pay permit will be included in credited against the total amount of communications services tax due to the Department for that calendar year. When In remitting the remaining amounts required to be paid to the Department, the amount paid directly to communications services provider(s) after the effective date of a permit may be deducted from the total amount due to the Department. In the event that a permit holder has paid to its provider(s) after the effective date of a direct pay permit an amount that exceeds results in total payments in excess of the amount of tax allowed required by the a permit, the a permit holder must obtain the applicable refund or credit from its provider(s).
(g) Communications services taxes and local communications services taxes are due and must be paid to the selling dealer or directly to the Department on all charges for intrastate communications services and charges for interstate communications services that originate inside
(6) COMMUNICATIONS SERVICES TAX DIRECT PAY PERMIT FOR TAX DUE UPON DETERMINATION OF USE.
(a) Persons that are issued a direct pay permit under the provisions of this subsection will receive Form DR-700031, Communications Services Tax Direct Pay Permit. Permit holders must provide a copy of Form DR-700031 to the communications services dealer to purchase communications services identified on the permit tax-exempt at the time of purchase.
(b) Permit holders are required to file tax returns on a monthly basis and pay to the Department the amount of the state communications services tax, imposed under Sections 202.12 and 203.01(1)(a)2., F.S., and the amount of local communications services taxes, imposed under Section 202.19, F.S., due upon the determination of the use of such communications services.
(7) In the event that an original communications services tax direct pay permit is lost or destroyed, a permit holder may request a replacement by visiting any local Department of Revenue Service Center to personally obtain a copy or by contacting the Department at (800)352-3671 (in Florida only) or (850)488-6800. Persons with hearing or speech impairments may call the Department’s TDD, at (800)367-8331. Written requests should be addressed to Account Management Central Registration, Florida Department of Revenue,
(8) through (9) No change.
Specific Authority 202.26(3)(e), (i), 202.27(7)(6) FS. Law Implemented 202.12(3), 202.16(4), 202.19(7)(8), 202.27(7)(6)(b), 202.30, 202.34(3) FS. History–New 1-31-02, Amended 4-17-03,________.
Cross-Reference: Rules 12A-19.010 and 12A-19.060, F.A.C.
12A-19.100 Public Use Forms.
(1)(a) The Department employs the following public-use forms and instructions in the administration of Chapter 202, F.S., Communications Services Tax. These forms are hereby incorporated by reference in this rule.
(b) No change.
(2) The following versions of Form DR-700016, Florida Communications Services Tax Return, are applicable to the reporting periods and service billing dates indicated:
|
REVISON DATE |
REPORTING PERIODS |
SERVICE BILLING DATES |
|
01/07 |
January 2007 |
January 1, 2007 |
|
06/06 |
June 2006 December 2006 |
June 1, 2006 December 31, 2006 |
|
01/06 |
January 2006 May 2006 |
January 1, 2006 May 31, 2006 |
|
11/05 |
November 2005 December 2005 |
November 1, 2005 December 31, 2005 |
|
06/05 |
June 2005 October 2005 |
June 1, 2005 October 31, 2005 |
|
01/05 |
January 2005 May 2005 |
January 1, 2005 May 31, 2005 |
|
11/04 |
November 2004 December 2004 |
November 1, 2004 December 31, 2004 |
|
10/04 |
October 2004 |
October 1, 2004 October 31, 2004 |
|
06/04 |
June 2004 September 2004 |
June 1, 2004 September 30, 2004 |
|
01/04 |
January 2004 May 2004 |
January 1, 2004 May 31, 2004 |
|
12/03 |
December 2003 |
December 1, 2003 December 31, 2003 |
|
11/03 |
November 2003 |
November 1, 2003 November 30, 2003 |
|
10/03 |
October 2003 |
October 1, 2003 October 31, 2003 |
|
06/03 |
June 2003 September 2003 |
June 1, 2003 September 30, 2003 |
|
03/03 |
March 2003 May 2003 |
March 1, 2003 May 31, 2003 |
|
01/03 |
January 2003 February 2003 |
January 1, 2003 February 28, 2003 |
|
12/02 |
December 2002 |
December 1, 2002 December 31, 2002 |
|
11/02 |
November 2002 |
November 1, 2002 November 30, 2002 |
|
10/02 |
October 2002 |
October 1, 2002 October 31, 2002 |
|
01/02 |
January 2002 September 2002 |
January 1, 2002 September 30, 2002 |
|
12/01 |
October 2001 December 2001 |
October 1, 2001 December 31, 2001 |
Form Number Title Effective
Date
(3) No change.
(4)(a) DR-700016
Services Tax Return
(R. 01/07) ____
(b) DR-700016
Services Tax Return (R. 06/06) ____
(a) through (s) renumbered (c) through (u) No change.
(5) through (11) No change.
(12)(a) DR-700030 Application for Self-
Accrual Authority/Direct
Pay Permit Communications
Services Tax (R. 06/06 N. 07/01) ____04/03
(b) DR-700032 Renewal Notice and
Application for Self-Accrual
Authority/
Direct Pay Permit –
Communications Services
Tax (R. _____) ____
Specific Authority 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS. Law Implemented 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. History–New 4-17-03, Amended 7-31-03, 10-1-03, 9-28-04, 6-28-05, 11-14-05, 7-16-05,________.