Notice of Proposed Rule

DEPARTMENT OF REVENUE
Sales and Use Tax
RULE NO: RULE TITLE
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 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 calendar months.
SUMMARY: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms): (1) adopt, by reference, changes to Form DR-700016 (Florida Communications Services Tax Return); and (2) provide which version of Form DR-700016 is to be used to report communications services tax on services billed during specified calendar months.
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: October 13, 2009, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. 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) No change.

(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

01/10

January 2010

January 1, 2010

06/09

June 2009 - December 2009

June 1, 2009 - December 31, 2009

01/09

January 2009 - May 2009

January 1, 2009 - May 31, 2009

09/08

September 2008 - December 2008

September 1, 2008 - December 31, 2008

06/08

June 2008 - August 2008

June 1, 2008 - August 31, 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

 

Form Number               Title                                                                                                                        Effective Date

(3) No change.

(4)(a) DR-700016         Florida Communications Services Tax Return (R. 01/10)                                              ___

(b) DR-700016              Florida Communications Services Tax Return (R. 06/09 01/09)                        ____01/09

(a) through (cc) renumbered (c) through (ee) No change.

(5) through (12) No change.

Rulemaking 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, 1-27-09,________.


NAME OF PERSON ORIGINATING PROPOSED RULE: 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
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor Charlie Crist and members of the Florida Cabinet, Attorney General Bill McCollum, Chief Financial Officer Alex Sink, and Agriculture Commissioner Charles H. Bronson, as agency head of the Department of Revenue
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: August 25, 2009
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 10, 2009 (Vol. 35, No. 27, pp. 3281-3282). No comments were received by the Department.