Published on: 15968157. The proposed amendments promulgate two forms used by taxpayers when remitting taxes using the ACH credit method of electronic remittance, and update rule provisions which currently contain similar information to that contained in the proposed forms.
Published on: 15702086. The proposed amendments promulgate two forms used by taxpayers when remitting taxes using the ACH credit method of electronic remittance, and update rule provisions which currently contain similar information to that contained in the proposed forms.
Published on: 15296529. Section 1, Chapter 2014-196, L.O.F., amended Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department of Revenue. The purpose of the proposed amendments to Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns By Electronic Means; Taxpayer Recordkeeping and Retention Requirements), is to clarify when the prepaid wireless E911 fees must be reported and remitted by dealers through electronic means.
Taxpayers are no longer required to enroll prior to filing returns or remitting tax through electronic means. Rule 12-24.004, F.A.C., is amended to remove the obsolete language regarding mandatory enrollment. If taxpayers choose to enroll, they must do so either through the Department’s website or by submitting Form DR-600, Enrollment and Authorization for e-Services. Taxpayers must specifically authorize the Department to debit their bank accounts; therefore, the Department does not accept attempted enrollment through any means other than the two listed. As the specific information required for enrollment is found on the Department’s website or in Form DR-600, the list of information is being removed from the rule to avoid any confusion.
Taxpayers were previously required to obtain permission from the Department in order to use the ACH credit method to transfer funds. The Department has determined that this requirement provides no benefit to either taxpayers or the Department. Accordingly, Rule 12-24.005, F.A.C., is being amended to provide that taxpayers may elect to use either the ACH debit or the ACH credit method. Language relating to the granting of permission to use the ACH credit method is also being removed from Rule 12-24.008, F.A.C.
The term “unemployment” is changed to “reemployment” throughout the Rule Chapter due to the term being changed through Chapter 443, F.S., by Chapter 2012-30, L.O.F. The number given to one of the Department’s forms is also changed based on the statutory change of terms.
Technical changes have been made to an address used to receive written notifications from taxpayers and to the Department’s web address.
Published on: 15236389. Approval to publish a Notice of Proposed Rulemaking for the following rule sections:
Rule 12-24.001, F.A.C. - Scope of Rules.
Rule 12-24.002, F.A.C. -Definitions.
Rule 12-24.003, F.A.C. -Requirements to File or to Pay Taxes by Electronic Means.
Rule 12-24.004, F.A.C. -Enrollment.
Rule 12-24.005, F.A.C. -Methods of Payment by Electronic Means.
Rule 12-24.007, F.A.C. -Electronic Payment Transmission Errors.
Rule 12-24.008, F.A.C. -Procedures for Payment.
Rule 12-24.009, F.A.C. -Due Date; General Provisions.
Rule 12-24.010, F.A.C. -General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements.
Rule 12-24.011, F.A.C. -Public Use Forms.
Rule 12A-1.0215, F.A.C. - Veterinary Sales and Services
Rule 12A-1.022, F.A.C. - Federal Excise Taxes, Gross Receipts Tax, and Other Fees
Rule 12A-1.038, F.A.C. - Consumer’s Certificate of Exemption; Exemption Certificates
Rule 12A-1.039, F.A.C. - Sales for Resale
Rule 12A-1.053, F.A.C. - Electric Power and Energy
Rule 12A-19.060, F.A.C. - Sales for the Purpose of Resale
Rule 12B-6.001, F.A.C. - Scope; Definitions; Index Price
Rule 12B-6.0015, F.A.C. - Imposition of the Gross Receipts Tax
Rule 12B-6.005, F.A.C. - Payment of Tax; Reports; Public Use Forms
; November 12, 2014, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 15174794. Section 1, Chapter 2014-196, L.O.F., amended Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department of Revenue. The purpose of the proposed amendments to Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns By Electronic Means; Taxpayer Recordkeeping and Retention Requirements), is to clarify when the prepaid wireless E911 fees must be reported and remitted by dealers through electronic means.
Taxpayers are no longer required to enroll prior to filing returns or remitting tax through electronic means. Rule 12-24.004, F.A.C., is amended to remove the obsolete language regarding mandatory enrollment. If taxpayers choose to enroll, they must do so either through the Department’s website or by submitting Form DR-600, Enrollment and Authorization for e-Services. Taxpayers must specifically authorize the Department to debit their bank accounts; therefore, the Department does not accept attempted enrollment through any means other than the two listed. As the specific information required for enrollment is found on the Department’s website or in Form DR-600, the list of information is being removed from the rule to avoid any confusion.
Taxpayers were previously required to obtain permission from the Department in order to use the ACH credit method to transfer funds. The Department has determined that this requirement provides no benefit to either taxpayers or the Department. Accordingly, Rule 12-24.005, F.A.C., is being amended to provide that taxpayers may elect to use either the ACH debit or the ACH credit method. Language relating to the granting of permission to use the ACH credit method is also being removed from Rule 12-24.008, F.A.C.
The term “unemployment” is changed to “reemployment” throughout the Rule Chapter due to the term being changed through Chapter 443, F.S., by Chapter 2012-30, L.O.F. The number given to one of the Department’s forms is also changed based on the statutory change of terms.
Technical changes have been made to an address used to receive written notifications from taxpayers and to the Department’s web address.
Published on: 6746755. The purpose of the proposed amendments to Part I (Electronic Funds Transfer and Return Submission) of Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements), is to: (1) incorporate the provisions of Sections 14 and 30, Chapter 2007-106, L.O.F., which lower the annual threshold from $30,000 or more annually in tax to $20,000 or more annually in tax (for communications services tax, $50,000 to $20,000); (2) incorporate the provisions of Sections 30-32, Chapter 2007-106, L.O.F., which require those corporations that are required to file their federal income tax returns electronically to file their Florida corporate income tax returns with the Department electronically; and (3) update the list of taxes, surtaxes, surcharges, and fees for which the Department is requiring electronic tax payments and returns.
Published on: 6420156. The purpose of the proposed amendments to Part I (Electronic Funds Transfer and Return Submission) of Rule Chapter 12-24, F.A.C., is to: (1) incorporate the provisions of Sections 14 and 30, Chapter 2007-106, L.O.F., which lower the annual threshold from $30,000 or more annually in tax to $20,000 or more annually in tax (for communications services tax, $50,000 to $20,000); (2) incorporate the provisions of Sections 30-32, Chapter 2007-106, L.O.F., which require those corporations who are required to file their federal income tax returns electronically to file their Florida corporate income tax returns with the Department electronically; and (3) to update the list of taxes, surtaxes, surcharges, and fees for which the Department is requiring electronic tax payments and returns.
The proposed amendments to Rule 12-24.001, F.A.C. (Scope of Rules), include the statutory provisions regarding the electronic filing of returns and information reports that track the movement of fuel in Florida and the statutory provisions regarding the electronic filing of Florida corporate income tax returns.
The proposed amendments to Rule 12-24.002, F.A.C. (Definitions): (1) add a definition for “tax collector”; (2) change the term “preparer” to “unemployment tax agent,” to distinguish a person who prepares unemployment tax returns from a person who prepares tax returns in general; (3) remove definitions that are unnecessary; and (4) update the list of taxes, surtaxes, surcharges, and fees administered by the Department that are included in the definition of “tax type” for purposes of the rule chapter.
The proposed amendments to Rule 12-24.003, F.A.C.: (1) change the title of the rule to “Requirements to File or to Pay Taxes by Electronic Means” to more accurately reflect the provisions contained in the rule; (2) update the list of tax types for which taxpayers are required to pay electronically, to file returns electronically, or to pay and file electronically; (3) lower the annual threshold from $30,000 or more annually in tax to $20,000 or more annually in tax (for communications services tax, $50,000 to $20,000), as provided in Sections 14 and 30, Chapter 2007-106, L.O.F.; (4) implement the provisions of Section 206.485, F.S., which require taxpayers who report information for tracking movements of petroleum products in Florida to file tax returns and information reports electronically; (5) incorporate the provisions of Sections 30-32, Chapter 2007-106, L.O.F., which require those corporations who are required to file their federal income tax returns electronically to file their Florida corporate income tax returns electronically using the Internal Revenue Service’s e-File program; (6) provide that corporations who paid more than $20,000 in corporate income/emergency excise tax to file their Florida corporate income tax returns using the Internal Revenue Services e-File program; (7) provide the tax types that are required to be paid and filed electronically by tax collectors who collect public money; and (8) provide that the Department will notify taxpayers and unemployment tax agents who initially meet the requirements to file and pay electronically at their last known address.
The proposed amendments to Rule 12-24.004, F.A.C. (Enrollment): (1) remove provisions from this rule that are redundant of Rule 12-24.005, F.A.C.; (2) provide that the Department will notify taxpayers and unemployment tax agents who initially meet the requirements to file and pay electronically and those that are voluntarily enrolled, but will be required to file and pay electronically; (3) provide that the Department uses social security numbers as identifying numbers and is required to maintain social security numbers as confidential; and (4) remove the incorporation of Form DR-600, which will be incorporated into new Rule 12-24.011, F.A.C.
The proposed amendments to Rule 12-24.005, F.A.C. (Methods of Payment by Electronic Means), remove an obsolete reference to use of the ACH credit method on January 1, 2003.
The proposed amendments to Rule 12-24.007, F.A.C. (Electronic Payment Transmission Errors), remove provisions regarding the annual calendar of dates for electronic payments and returns provided by the Department.
The proposed amendments to 12-24.008, F.A.C. (Procedures for Payment), change the terms “company and identification number” and “payment identification number” to “user information.”
The proposed amendments to Rule 12-24.009, F.A.C. (Due Date; General Provisions), provide that the Department will provide an annual calendar of dates for electronic payments and returns to assist taxpayers in meeting all statutory requirements for timely electronic payments and returns.
The proposed amendments to Rule 12-24.010, F.A.C. (General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements): (1) remove the requirements to taxpayers to request in writing to voluntary participate in electronically paying and filing of taxes and tax returns; and (2) update the list of statutory references under which taxpayers can establish the grounds for a waiver from electronic filing requirements.
The purpose of proposed new Rule 12-24.011, F.A.C. (Public Use Forms), is to adopt, by reference, forms used by the Department in administration of the e-Services.