18156, 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: 18156

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.010	Registration
12A-19.020	Tax Due at Time of Sale; Tax Returns and Regulations
12A-19.060	Sales for the Purpose of Resale
12A-19.100	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-19.010, F.A.C. (Registration), is to: (1) implement Sections 1-11, Chapter 2005-187, L.O.F., regarding the elimination of the communications services tax on substitute communications systems; and (2) amend the definition of taxable “communications services” to clarify that the definition includes services provided using voice-over-Internet-protocol, as provided in Section 14, Chapter 2005-187, L.O.F.
The purpose of the proposed amendments to Rule 12A-19.020, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), and to Rule 12A-19.060, F.A.C. (Sales for the Purpose of Resale), is to implement Sections 1-11, Chapter 2005-187, L.O.F., regarding the elimination of the communications services tax on substitute communications systems.
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), is to adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.

SUMMARY:

The proposed amendments to Rule 12A-19.010, F.A.C. (Registration): (1) eliminate provisions regarding the communications services tax on substitute communications systems pursuant to Sections 1-11, Chapter 2005-187, L.O.F.; and (2) amend the definition of taxable “communications services” to clarify that the definition includes services provided using voice-over-Internet-protocol, as provided in Section 14, Chapter 2005-187, L.O.F.
The proposed amendments to Rule 12A-19.020, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), and to Rule 12A-19.060, F.A.C. (Sales for the Purpose of Resale), eliminate provisions regarding the communications services tax on substitute communications systems pursuant to Sections 1-11, Chapter 2005-187, L.O.F.
The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms): (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed during specified months; (2) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return; and (3) update information on how to obtain forms from the Department.

RULEMAKING AUTHORITY:

202.151 FS., 202.16(2) FS., 202.26(3)(a)(c)(d)(e)(h) FS.

LAW:

202.11(2)(3)(6)(8)(10)(11)(12)(13) FS., 202.12(1) FS., 202.13(2) FS., 202.151 FS., 202.16 FS., 202.17(1)(3)(a)(4)(6) FS., 202.19(1) FS., 202.22(6) FS., 202.27 FS., 202.28(1)(2) FS., 202.30(3) FS., 202.33 FS., 202.34(3)(4)(c) FS., 202.35(1)(2) FS.

PRINT PUBLISH DATE:

1/13/2006 Vol. 32/02

COMMENTS:

From 1/13/2006 To 2/3/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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