12041306, 12A-19.010 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12041306

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.010	Registration
12A-19.041	Sales of Communications Services to a Residential Household
12A-19.070	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
12A-19.100	Public Use Forms

PURPOSE:

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 addresses to a local jurisdiction cannot be denied the dealer’s collection allowance solely as a result of incorrect address assignments; and (3) provide when communications services dealers may be held liable for the net aggregate underpayment of tax and associated interest and penalties for incorrectly assigning a service address to a local taxing jurisdiction.
Sales of communications services to transient public lodging establishments, as defined by Section 509.013, F.S., are subject to tax. Effective October 1, 2012, Chapter 2012-165, L.O.F., revises the definition of “public lodging establishments” in Section 509.013, F.S., to remove roominghouses, boardinghouses, or other living or sleeping facility not otherwise classified as a hotel, motel, vacation rental, nontransient apartment, bed and breakfast inn, or transient apartment under Section 509.242, F.S.
The purpose of the proposed amendments to Rule Chapter 12A-19, F.A.C. (Communications Services Tax), is to update the communications services tax rules to reflect the changes made by Chapters 2012-70 and 2012-165, L.O.F., and to adopt, by reference, updates to the local jurisdiction tax rates on the communications services tax return.

SUMMARY:

The proposed amendments to Rule 12A-19.010, F.A.C. (Registration), and Rule 12A-19.041, F.A.C. (Sales of Communications Services to a Residential Household), update the references from “cable service” to “video service.”
The proposed amendments to Rule 12A-19.041, F.A.C. (Sales of Communications Services to a Residential Household), update the references from “cable service” to “video service” and to remove “roominghouses” as an example of a transient public lodging establishment.
The proposed amendments to Rule 12A-19.070, F.A.C. (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), incorporate the provisions of Chapter 2012-70, L.O.F.
The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), incorporate the provisions of Chapter 2012-70, L.O.F., and adopt, by reference, updates to the tax returns to include local communications services tax rates that will become effective January 1, 2013.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.17(3)(a), 202.22(6)(a), 202.26(3), 202.27(1), (7), 202.28(1) FS.

LAW:

119.071(5), 175.1015, 185.085, 202.11(1), (3), (5), (8), (10)-(13), 202.12(1), (3), 202.125(1)-(4), 202.13(2), 202.151, 202.16(2), (4), 202.17(1)-(4), (6), 202.19(1), (7), (10), 202.22(1), (4)- 6), (8), 202.23, 202.26(2), 202.27, 202.28, (2), 202.29, 202.30(3), 202.33, 202.34(1)(a), (3), (4)(c), 202.35(1)-(4) FS.

PRINT PUBLISH DATE:

9/28/2012 Vol. 38/39

COMMENTS:

From 9/28/2012 To 10/19/2012 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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