12A-19.100: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), is to adopt, by reference, changes to Forms DR-700012, DR-700016, and DR-700020, used by the Department in the administration of communications services tax.
SUMMARY: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms); (1) adopt, by reference, revisions to Form DR-700012 (Application for Certification of Communications Services Database), Form DR-700016 (Florida Communications Services Tax Return), and Form DR-700020 (Notification of Method Employed to Determine Taxing Jurisdiction); (2) provide which version of Form DR-700016 should be used to report communications services tax on services billed during the calendar year 2008; and (3) update the information on how to obtain copies of forms from the Department.
Specifically, the revisions to Form DR-700012 (Application for Certification of Communications Services Database), used by providers of communications services and vendors offering service address databases to apply to the Department for certification of a service address database:
• update, reorganize, and simplify the instructions for submitting a service address jurisdiction database for certification by the Department;
• advise applicants of the new information regarding errors found in the database provided by the Department after completing the testing of the applicant’s database; and
• advise applicants of the requirement to submit a new application for certification of a database when there has been a material change.
Revisions to Form DR-700016 (Florida Communications Services Tax Return), provide changes in the communications services tax rates for local jurisdictions.
Revisions to Form DR-700020 (Notification of Method Employed to Determine Taxing Jurisdiction), clarify which communications services providers are not required to file the form with the Department or to notify the Department of the methods to be used for determining the local taxing jurisdiction in which service addresses are located.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS.
LAW IMPLEMENTED: 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 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.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 5, 2008, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
12A-19.100 Public Use Forms.
(1)(a) The Department employs the following public-use forms and instructions in the administration of Chapter 202, F.S., Communications Services Tax, and in the administration of the Department's electronic Address/Jurisdiction Database created pursuant to Sections 175.1015 and 185.085, F.S. These forms are hereby incorporated by reference in this rule.
(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) faxing a forms request to the Distribution Center at (850)922-2208; or, 3) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
(2) The following versions of Form DR-700016, Florida Communications Services Tax Return, are applicable to the reporting periods and service billing dates indicated:
|
REVISION DATE |
REPORTING PERIODS |
SERVICE BILLING DATES |
|
01/09 |
January 2009 - |
January 1, 2009 - |
|
09/08 |
September 2008 - December 2008 |
September 1, 2008 - December 31, 2008 |
|
06/08 |
June 2008 - August 2008 |
June 1, 2008 - December 31, 2008 |
|
05/08 |
May 2008 |
May 1, 2008 - May 31, 2008 |
|
01/08 |
January 2008 - April 2008 |
January 1, 2008 - April 30, 2008 |
|
09/07 |
September 2007 - December 2007 |
September 1, 2007 - December 31, 2007 |
|
06/07 |
June 2007 - August 2007 |
June 1, 2007 - August 31, 2007 |
|
02/07 |
February 2007 - May 2007 |
February 1, 2007 - May 31, 2007 |
|
01/07 |
January 2007 |
January 1, 2007 - January 31, 2007 |
|
06/06 |
June 2006 - December 2006 |
June 1, 2006 - December 31, 2006 |
|
01/06 |
January 2006 - May 2006 |
January 1, 2006 - May 31, 2006 |
|
11/05 |
November 2005 - December 2005 |
November 1, 2005 - December 31, 2005 |
|
06/05 |
June 2005 - October 2005 |
June 1, 2005 October 31, 2005 |
|
01/05 |
January 2005 - May 2005 |
January 1, 2005 - May 31, 2005 |
|
11/04 |
November 2004 - December 2004 |
November 1, 2004 - December 31, 2004 |
|
10/04 |
October 2004 |
October 1, 2004 - October 31, 2004 |
|
06/04 |
June 2004 - September 2004 |
June 1, 2004 - September 30, 2004 |
|
01/04 |
January 2004 - May 2004 |
January 1, 2004 - May 31, 2004 |
|
12/03 |
December 2003 |
December 1, 2003 - December 31, 2003 |
|
11/03 |
November 2003 |
November 1, 2003 - November 30, 2003 |
|
10/03 |
October 2003 |
October 1, 2003 - October 31, 2003 |
|
06/03 |
June 2003 - September 2003 |
June 1, 2003 - September 30, 2003 |
|
03/03 |
March 2003 - May 2003 |
March 1, 2003 - May 31, 2003 |
|
01/03 |
January 2003 - February 2003 |
January 1, 2003 - February 28, 2003 |
|
12/02 |
December 2002 |
December 1, 2002 - December 31, 2002 |
|
11/02 |
November 2002 |
November 1, 2002 - November 30, 2002 |
|
10/02 |
October 2002 |
October 1, 2002 - October 31, 2002 |
|
01/02 |
January 2002 - September 2002 |
January 1, 2002 - September 30, 2002 |
|
12/01 |
October 2001 - December 2001 |
October 1, 2001 - December 31, 2001 |
|
01/09 |
January 2009 - |
January 1, 2009 - |
Form Number Title Effective Date
(3) DR-700012 Application for Certification of
Communications Services
Database (R. 01/08 07/02) ____ 04/03
(4)(a) DR-700016 Florida Communications
Services Tax Return (R. 01/09) ____
(b) DR-700016 Florida Communications Services
Tax Return (R. 09/08) ____
(c) DR-700016 Florida Communications Services
Tax Return (R. 06/08) ____
(d) DR-700016 Florida Communications Services
Tax Return (R. 05/08) ____
(a) through (y) renumbered (e) through (cc) No change.
(5) No change.
(6) DR-700020 Notification of Method Employed
to Determine Taxing
Jurisdiction (Communications
Services Tax) (R. 01/09 05/02) ____ 04/03
(7) through (12) No change.
Specific Authority 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS. Law Implemented 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 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. History–New 4-17-03, Amended 7-31-03, 10-1-03, 9-28-04, 6-28-05, 11-14-05, 7-16-06, 4-5-07, 11-6-07, 12-20-07, 1-28-08,________.