17699413, 12AER16-02 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 17699413

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER16-02

Florida Communications Services Tax Returns for Services Billed On or After July 1, 2016

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

: Effective July 1, 2016, local communications services tax (CST) rates will change for Jackson County. The local tax rate for CST includes both the local rate imposed under the CST statute (Section 202.19, Florida Statutes [F.S.]) and the discretionary sales surtax imposed under the sales and use tax statute (Section 212.055, F.S.).  Jackson County has a change in their discretionary sales surtax effective July 1, 2016, which also affects the local CST rate for each jurisdiction within that county, effective July 1, 2016.
Subsection 202.26(4), F.S., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing Chapter 202, F.S.  To provide communications services tax dealers and taxpayers who pay tax directly to the Department the necessary form changes to report and remit tax due on communications services beginning July 1, 2016, an emergency rule to incorporate an updated tax return ensures that the public is notified of these law changes by the most appropriate and expedient means. This emergency rule incorporates, by reference, Form DR-700016, Florida Communications Services Tax Return, effective July 2016.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The promulgation of an emergency rule by the Department to provide updated forms and instructions with current rate information is necessary to ensure that the public is notified of such changes by the most appropriate and expedient means.

SUMMARY:

Emergency Rule 12AER16-02, F.A.C. (Florida Communications Services Tax Returns for Services Billed On or After July 1, 2016), incorporates, by reference Form DR-700016, Florida Communications Services Tax Return, effective July 2016, to allow taxpayers to report tax due on communications services billed on or after July 1, 2016.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Kimberly Bevis, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7082

PRINT PUBLISH DATE:

6/28/2016 Vol. 42/125

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12AER16-02&PDate=6/28/2016&Section=4

REFERENCE MATERIALS:

No reference(s).

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