6549263, 12A-19.021 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6549263

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.021

Communications Services Tax Brackets

PURPOSE:

The purpose of the creation of Rule 12A-19.021, F.A.C. (Communications Services Tax Brackets), is to: (1) make available the tax amounts and brackets applicable to each taxable sale of communications services, as provided in Section 202.16(3), F.S.; and (2) provide that when the amount of tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent.

SUBJECT:

The subject of the workshop is the calculation of the tax amounts and brackets applicable to each taxable sale of communications services in compliance with the provisions of Section 202.16(3), F.S.

RULEMAKING AUTHORITY:

202.26(3)(a) FS.

LAW:

202.16(3) FS.

PRINT PUBLISH DATE:

12/24/2008 Vol. 34/52

RELATED STATUTES
AND LAWS:

202.26(3)(a) FS., 202.16(3) 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-19.021&PDate=12/24/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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