Rule: 12A-19.070 Prev Up Next
| Rule Title: Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 3/25/2020 |
| History Notes: | Rulemaking Authority 202.26(3)(b), (f), (g), 202.28(1) FS. Law Implemented 202.22(1), (4), (5), (6), (8), 202.23, 202.28, 202.34(1)(a), 202.35(3) FS. History–New 11-14-05, Amended 12-20-07, 1-17-13, 3-25-20. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE | 28823276 |
10/2/2024 Vol. 50/193 |
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NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE | 27629012 |
10/3/2023 Vol. 49/192 |
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NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE | 25727036 |
4/4/2022 Vol. 48/65 |
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Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified .... | 23009775 |
Effective: 03/25/2020 |
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The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the .... | 22685019 |
12/6/2019 Vol. 45/236 |
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Adoption of the following proposed rule, which was noticed in the September 25, 2019 (Vol. 45, No. 187, pp. 4219-4223), issue of the Florida .... December 3, 2019, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
22640205 |
11/22/2019 Vol. 45/228 |
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The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the .... | 22555330 |
10/31/2019 Vol. 45/213 |
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The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the .... | 20015385 |
1/31/2018 Vol. 44/21 |
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Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified .... | 12456466 |
Effective: 01/17/2013 |
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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 |
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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 |
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Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified .... | 4975632 |
Effective: 12/20/2007 |
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The purpose of the proposed amendments to Rules 12A-19.070, 12A-19.071, and 12A-19.100, F.A.C., is to update provisions regarding the Department of Revenue’s Address/Jurisdiction Database for purposes of determining the .... | 4457264 |
8/10/2007 Vol. 33/32 |
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The purpose of the proposed amendments to Rules 12A-19.070, 12A-19.071, and 12A-19.100, F.A.C., is to provide updated provisions regarding the Department of Revenue’s Address/Jurisdiction Database for purposes of determining .... | 4068585 |
4/27/2007 Vol. 33/17 |
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Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified .... | 1285073 |
Effective: 11/14/2005 |
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