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
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,________.