Rule: 12A-19.041 Prev   Up   Next

Rule Title: Sales of Communications Services to a Residential Household
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: COMMUNICATIONS SERVICES TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/17/2013
History Notes: Rulemaking Authority 202.26(3)(c) FS. Law Implemented 202.125(1), 202.13(2), 202.16(4), 202.19(10), 202.34(3), 202.35(4) FS. History–New 1-31-02, Amended 2-7-11, 1-25-12, 1-17-13.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-19.041
Sales of Communications Services to a Residential Household 12456369 Effective:
01/17/2013
View Text Proposed
12A-19.010
......
Effective July 1, 2012, sections 2 and 6, Chapter 2012-70, L.O.F.: (1) redefine “cable service” as “video service”; (2) provide that communications services dealers who utilize one of the approved methods for assigning service .... 12041306 9/28/2012
Vol. 38/39
View Text Development
12A-19.010
......
Effective July 1, 2012, sections 2 and 6, Chapter 2012-70, L.O.F.: (1) redefines “cable service” as “video service”; (2) provides that communications services dealers who utilize one of the approved methods for assigning .... 11754865 7/20/2012
Vol. 38/29
View Text Final
12A-19.041
Sales of Communications Services to a Residential Household 10922799 Effective:
01/25/2012
View Text Proposed
12A-19.041
......
Chapter 2011-119, L.O.F., revises the classification of “resort condominiums” and “resort dwellings,” in Chapter 509, F.S., as “public lodging establishments” to “vacation rentals.” The purpose of the proposed amendments .... 10442164 9/30/2011
Vol. 37/39
View Text Development
12A-19.041
......
Chapter 2011-119, L.O.F., revises the classification of “resort condominiums” and “resort dwellings,” in Chapter 509, F.S., as “public lodging establishments” to “vacation rentals.” The purpose of the proposed amendments .... 10239143 7/29/2011
Vol. 37/30
View Text Final
12A-19.041
Sales of Communications Services to a Residential Household 9623581 Effective:
02/07/2011
View Text Proposed
12A-19.041
......
Chapter 2010-149, L.O.F., provides that for communications services billed on or after August 1, 2010, the state portion of the Florida communications services tax rate for certain services is reduced 0.15 percent from 6.8 .... 9223941 10/8/2010
Vol. 36/40
View Text Development
12A-19.041
......
Chapter 2010-149, L.O.F., provides that for communications services billed on or after August 1, 2010, the state portion of the Florida communications services tax rate for certain services is reduced 0.15 percent from 6.8 .... 8984060 8/13/2010
Vol. 36/32
View Text Final
12A-19.041
Sales of Communications Services to a Residential Household 1284588 Effective:
01/31/2002