Notice of Proposed Rule

DEPARTMENT OF REVENUE
Sales and Use Tax
RULE NO: RULE TITLE
12A-19.100: Public Use Forms
PURPOSE AND EFFECT: 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, 2008; 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 period.
SUMMARY: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), provide that the January 2008 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, 2008, and adopt, by references, changes to Form DR-700016.
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: November 13, 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: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726

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

01/08

January 2008

January 1, 2008

09/07

September 2007 - December 2007

September 1, 2007 - December 31, 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. 01/08)                                                                      ___

     (a) through (x) renumbered (b) through (y) 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, 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, 7-16-06, 4-5-07,________.


NAME OF PERSON ORIGINATING PROPOSED RULE: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Buzz McKown, Revenue Program Administrator II, Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443; telephone number (850)922-4721
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 09, 2007
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The proposed amendments to Rule Chapter 12A-19, F.A.C. (Communications Services Tax), were noticed in the Florida Administrative Weekly on August 24, 2007 (Vol. 33, No. 34, pp. 3892-3893). A rule development workshop was held on September 11, 2007. No one appeared to provide comment regarding these proposed rule changes. No written comments have been received by the Department.