12-24.003: Requirements to File or to Pay Taxes by Electronic Means
12-24.011: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), is to: (1) clarify that mass transit system providers and local government users of diesel fuel who paid more than $20,000 in fuel taxes in the prior state fiscal year report are required to pay the fuel taxes electronically; (2) provide that effective January 1, 2011, taxpayers who are required to pay insurance premium taxes, fees, and surcharges or pollutant taxes electronically will be required to file their insurance premium tax return or pollutant tax return electronically; and (3) provide that pursuant to Section 212.08(5)(q), F.S., created by Section 9, Chapter 2010-147, L.O.F., taxpayers must file an electronic sales and use tax return to claim the entertainment industry tax credit authorized by Section 288.1254, F.S. When effective, these changes will update the rules regarding the electronic payment of taxes and the electronic filing of tax returns and information reports.
SUBJECT AREA TO BE ADDRESSED: The subject of this workshop is: (1) clarification of the electronic payment requirements for mass transit system providers and local government users of diesel fuel; (2) the electronic reporting requirements for insurance premium tax filers and for pollutant tax filers; and (3) the requirement to file sales and use tax returns electronically to claim the claim the entertainment industry tax credit authorized by Section 288.1254, F.S., as provided in Section 9, Chapter 2010-147, L.O.F.
SPECIFIC AUTHORITY: 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3) FS.
LAW IMPLEMENTED: 202.30, 206.485, 212.08(5)(q), 213.755, 220.21(2), (3), 443.1317, 443.163 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: October 11, 2010, 1:30 p.m.
PLACE: Room 1220, 2450 Shumard Oak Blvd., 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)410-2651. 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janet L. 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 PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules.