Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 36 No. 21, May 28, 2010 issue of the Florida Administrative Weekly.

In response to public written comments received by the Department and made a part of the public hearing held June 24, 2010, and in response to comments received by the Joint Administrative Procedures Committee, dated June 18, 2010, Rule 12A-19.021, F.A.C. (Communications Services Tax Brackets), has been changed, so that when adopted, that rule will read:

12A-19.021 Communications Services Tax Brackets.

The Department has prepared, for public use, a Communications Services Tax Rate Calculator (hereby incorporated by reference) that makes available the tax amounts applicable to each taxable sale. In addition, a Communications Services Tax Bracket Rate Card (hereby incorporated by reference) has been prepared to create a printable bracket rate card for each tax rate 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 Rate Calculator and the Communications Services Tax Bracket Rate Card may be found on the Department’s website 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.

The Communications Services Tax Rate Calculator has been changed, so that when adopted, the first paragraph and the “CST Rates” section will read:

Use this calculator to determine the communications services tax due amounts applicable to each taxable sale. Use the Bracket Rate Card worksheet to create a printable bracket rate card. When the amount of communications services tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent.

Chapter 2010-149, L.O.F., provides that for communications services billed on or after August 1, 2010, the communications services tax rate for certain services is reduced from 6.8 percent to 6.65 percent and the gross receipts tax rate on those services is increased from 2.37 percent to 2.52 percent. The “CST Rates” section of the Communications Services Tax Rate Calculator has been changed, so that when adopted, that section will read:

CST Rates

State CST Rate 6.65%

Gross Receipts Rate 2.52% (2.37% if Residential Exemption)

Local CST Rate Varies – select from jurisdiction Rate Table worksheet

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