Florida Department of State and Division of Library and Information Services

Rule Chapter: 12A-19
Chapter Title: COMMUNICATIONS SERVICES TAX Add to MyFLRules Favorites
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Version		 Rule No. Rule Title Effective
Date
Rule file 12A-19.010 Registration 3/25/2020
Rule file 12A-19.020 Tax Due at Time of Sale; Tax Returns and Regulations 3/25/2020
Rule file 12A-19.030 Communications Services Tax Direct Pay Permits 4/5/2007
Rule file 12A-19.041 Sales of Communications Services to a Residential Household 1/17/2013
Rule file 12A-19.042 Governmental Exemption from the Communications Services Tax 1/31/2002
Rule file 12A-19.043 Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax 1/1/2004
Rule file 12A-19.050 Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections 1/1/2024
Rule file 12A-19.060 Sales for the Purpose of Resale 2/17/2015
Rule file 12A-19.070 Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods 3/25/2020
Rule file 12A-19.071 Department of Revenue Electronic Database 8/15/2021
Rule file 12A-19.072 Certification of Service Address Databases 11/14/2005
Rule file 12A-19.073 Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions 11/14/2005
Rule file 12A-19.080 Distribution Adjustments Resulting from Misallocation of Tax 12/2/2009
Rule file 12A-19.100 Public Use Forms 2/11/2024


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