RULE NO: RULE TITLE
12A-19.100: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) 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 (2) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.
SUMMARY: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms): (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed on or after January 1, 2006; and (2) adopt, by reference, those versions of Form DR-700016, Communications Services Tax Return, that are to be used to report the tax during the specified periods.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
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, 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: September 5, 2007, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407

THE FULL TEXT OF THE PROPOSED RULE IS:

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:

REVISION DATE	REPORTING PERIODS	SERVICE BILLING DATES
09/07	September 2007	September 1, 2007
06/07	June 2007 August 2007	June 1, 2007 August 31, 2007
02/07	February 2007 May 2007	February 1, 2007 May 31, 2007
01/07	January 2007	January 1, 2007 January 31, 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           Florida Communications
                                                Services Tax Return
                                                (R. 09/07)                                               ____

(b) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 06/07)                                               ____

(c) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 02/07)                                               ____

(d) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 01/07)                                               ____

(e) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 06/06)                                               ____

(a) through (s) renumbered (f) through (x) No change.

(5) through (12) No change.

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, 4-5-07,________.