12A-19.021: Communications Services Tax Brackets
PURPOSE AND EFFECT: The purpose of the creation of Rule 12A-19.021, F.A.C. (Communications Services Tax Brackets), is to: (1) make available the tax amounts and brackets applicable to each taxable sale of communications services, as provided in Section 202.16(3), F.S.; and (2) provide that when the amount of tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent.
SUMMARY: The proposed creation of Rule 12A-19.021, F.A.C. (Communications Services Tax Brackets), provides that: (1) a Communications Services Tax Due Calculator is available on the Department’s website to make available the tax amounts and brackets applicable to each taxable sales of communications services; and (2) when the amount of tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent.
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: 202.26(3)(a) FS.
LAW IMPLEMENTED: 202.16(3) FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: June 24, 2010, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 South 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: Sarah Wachman 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: French Brown, Deputy Director, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4746
THE FULL TEXT OF THE PROPOSED RULE IS:
12A-19.021 Communications Services Tax Brackets.
The Department has prepared, for public use, a Communications Services Tax Due Calculator that makes available the tax amounts and brackets applicable to each taxable sale such that the tax collected results in a tax rate no less than the rate imposed under Chapters 202 and 203, F.S. (the Florida communications services tax and the local communications services tax). When the amount of tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent. The Communications Services Tax Due Calculator may be found on the Department’s Internet site at www.myflorida.com/dor/taxes/cst.html. For additional assistance, contact Taxpayer Services at (800)352-3671. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
Rulemaking Authority 202.26(3)(a) FS. Law Implemented 202.16(3) FS. History–New________.