3149704, 12A-19.030 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3149704

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.030	Communications Services Tax Direct Pay Permits
12A-19.100	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-19.030, F.A.C., (Communications Services Tax Direct Pay Permits), is to: (1) require a permit holder whose permit will expire to file an application for renewal of the permit with the Department; (2) require that direct pay permit holders whose communications services tax certificate of registration has been canceled must surrender their direct pay permit to the Department; (3) clarify that permit holders must issue a copy of their permit to the dealer in lieu of paying the communications services taxes identified on the permit; and (4) clarify how the amount of tax due by permit holders is to be paid to the Department.
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) adopt, by reference, the new form used by permit holders to renew their direct pay permit; (2) 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; and (3) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.

SUBJECT:

The subject of this workshop is: (1) the proposed guidelines regarding communications services tax direct pay permits; and (2) the adoption, by reference of a new form and revisions to forms currently used by the Department in the administration of the communications services tax.

RULEMAKING AUTHORITY:

202.15, 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (i), (j), 202.27(7) FS.

LAW:

202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.15, 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:

11/9/2006 Vol. 32/45

RELATED STATUTES
AND LAWS:

202.15, 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (i), (j), 202.27(7) FS., 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.15, 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.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12A-19.030&PDate=11/9/2006&Section=1

REFERENCE MATERIALS:

No reference(s).

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