Rule Chapter: 12A-19
Chapter Title: COMMUNICATIONS SERVICES TAX Add to MyFLRules Favorites
Add to MyFLRules Favorites
View Chapter:
View Individual Rules
Click on the word icon to view the latest rule version. Or click on the rule number to see the detail of the rule.
Rule No. Rule Title Effective
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 5/9/2013
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 8/15/2021