18149396, 12A-19.100 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 18149396

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., is to adopt, by reference, changes to forms used to report the Florida communications services tax.  These changes are limited to annual tax rate adjustments for local jurisdictions and formatting changes.

SUMMARY:

The proposed amendments implement technical updates to tax returns and other forms used to administer the Florida communications services tax.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7) FS.

LAW:

119.071(5), 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.

PRINT PUBLISH DATE:

10/26/2016 Vol. 42/209

COMMENTS:

From 10/26/2016 To 11/16/2016 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

Ref-00088 DR-700016 R. 01/11
Ref-06316 DR-700016 (effective 1/16)
Ref-06320 DR-700016 (effective 7/15)
Ref-06321 DR-700019

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