6251182, 12A-19.100 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 6251182

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.100

Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), is to adopt, by reference, changes to Forms DR-700012, DR-700016, and DR-700020, used by the Department in the administration of communications services tax.

SUMMARY:

The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms); (1) adopt, by reference, revisions to Form DR-700012 (Application for Certification of Communications Services Database), Form DR-700016 (Florida Communications Services Tax Return), and Form DR-700020 (Notification of Method Employed to Determine Taxing Jurisdiction); (2) provide which version of Form DR-700016 should be used to report communications services tax on services billed during the calendar year 2008; and (3) update the information on how to obtain copies of forms from the Department.
Specifically, the revisions to Form DR-700012 (Application for Certification of Communications Services Database), used by providers of communications services and vendors offering service address databases to apply to the Department for certification of a service address database:
• update, reorganize, and simplify the instructions for submitting a service address jurisdiction database for certification by the Department;
• advise applicants of the new information regarding errors found in the database provided by the Department after completing the testing of the applicant’s database; and
• advise applicants of the requirement to submit a new application for certification of a database when there has been a material change.
Revisions to Form DR-700016 (Florida Communications Services Tax Return), provide changes in the communications services tax rates for local jurisdictions.
Revisions to Form DR-700020 (Notification of Method Employed to Determine Taxing Jurisdiction), clarify which communications services providers are not required to file the form with the Department or to notify the Department of the methods to be used for determining the local taxing jurisdiction in which service addresses are located.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS.

LAW:

175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.

PRINT PUBLISH DATE:

10/10/2008 Vol. 34/41

COMMENTS:

From 10/10/2008 To 10/31/2008 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.