Rule: 12A-19.070 Prev   Up   Next

Rule Title: 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
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: COMMUNICATIONS SERVICES TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/17/2013
History Notes: Rulemaking Authority 202.26(3)(b), (f), (g), 202.28(1) FS. Law Implemented 202.22(1), (4), (5), (6), (8), 202.23, 202.28, 202.34(1)(a), 202.35(3) FS. History–New 11-14-05, Amended 12-20-07, 1-17-13.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Development
12A-19.010
......
The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the .... 20015385 1/31/2018
Vol. 44/21
View Text Final
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 .... 12456466 Effective:
01/17/2013
View Text Proposed
12A-19.010
......
Effective July 1, 2012, sections 2 and 6, Chapter 2012-70, L.O.F.: (1) redefine “cable service” as “video service”; (2) provide that communications services dealers who utilize one of the approved methods for assigning service .... 12041306 9/28/2012
Vol. 38/39
View Text Development
12A-19.010
......
Effective July 1, 2012, sections 2 and 6, Chapter 2012-70, L.O.F.: (1) redefines “cable service” as “video service”; (2) provides that communications services dealers who utilize one of the approved methods for assigning .... 11754865 7/20/2012
Vol. 38/29
View Text Final
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 .... 4975632 Effective:
12/20/2007
View Text Proposed
12A-19.070
......
The purpose of the proposed amendments to Rules 12A-19.070, 12A-19.071, and 12A-19.100, F.A.C., is to update provisions regarding the Department of Revenue’s Address/Jurisdiction Database for purposes of determining the .... 4457264 8/10/2007
Vol. 33/32
View Text Development
12A-19.070
......
The purpose of the proposed amendments to Rules 12A-19.070, 12A-19.071, and 12A-19.100, F.A.C., is to provide updated provisions regarding the Department of Revenue’s Address/Jurisdiction Database for purposes of determining .... 4068585 4/27/2007
Vol. 33/17
View Text Final
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 .... 1285073 Effective:
11/14/2005