13386696, 12A-19.022 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13386696

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.022

Prepaid Calling Arrangements

PURPOSE:

The Department is developing new Rule 12A-19.022, F.A.C. (Prepaid Calling Arrangements), to provide guidance to taxpayers on the application of Florida taxes to the retail sale of prepaid communications plans and services.

SUBJECT:

The subject areas to be addressed are the application of the definitions of a “prepaid calling arrangement” and “sales price,” as those terms are defined in subsections 202.11(9) and (13), F.S., to the retail sale of prepaid communications plans and services.

RULEMAKING AUTHORITY:

202.26(3)(c) FS.

LAW:

202.11(9), (13), 202.12, 202.19 FS.

PRINT PUBLISH DATE:

8/15/2013 Vol. 39/159

RELATED STATUTES
AND LAWS:

202.26(3)(c) FS., 202.11(9), (13), 202.12, 202.19 FS.

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=12A-19.022&PDate=8/15/2013&Section=1

REFERENCE MATERIALS:

No reference(s).

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