Published on: 15296626. To make it easier for taxpayers using modern technology to receive a copy of their Annual Resale Certificate and to reduce costs to the state, the Department will provide those certificates through a secure link on its website beginning in January, 2015. A change is being proposed to Rule 12A-19.060, F.A.C., to provide information as to this availability.
The Department has determined that two provisions of Rule 12A-19.060, F.A.C., are unnecessary and provide no benefit to either the taxpayer or the Department. Those provisions are 1) the requirement that a taxpayer sign his or her Annual Resale Certificate; and 2) the requirement of a signed statement by the purchaser on a sales invoice, purchase order, or separate form documenting the sale. Accordingly, the Department is proposing that these provisions be stricken from the rule.
Clarification is made to Rule 12A-19.060(5), F.A.C., as to when an Annual Resale Certificate may be accepted by a dealer in lieu of collecting tax on a sale.
Finally, a technical change is made to the time period during which Department operators are available.
Published on: 15175764. To make it easier for taxpayers using modern technology to receive a copy of their Annual Resale Certificate and to reduce costs to the state, the Department will provide those certificates through a secure link on its website beginning in January, 2015. A change is being proposed to Rule 12A-19.060, F.A.C., to provide information as to this availability.
The Department has determined that two provisions of Rule 12A-19.060, F.A.C., are unnecessary and provide no benefit to either the taxpayer or the Department. Those provisions are 1) the requirement that a taxpayer sign his or her Annual Resale Certificate; and 2) the requirement of a signed statement by the purchaser on a sales invoice, purchase order, or separate form documenting the sale. Accordingly, the Department is proposing that these provisions be stricken from the rule.
Clarification is made to Rule 12A-19.060(5), F.A.C., as to when an Annual Resale Certificate may be accepted by a dealer in lieu of collecting tax on a sale.
Finally, a technical change is made to the time period during which Department operators are available.
Published on: 5496716. The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor and Cabinet on April 15, 2008 are being rescheduled for April 29, 2008, during a regular meeting of the Governor and Cabinet. The notices for the original April 15, 2008 meetings were published in the March 21, 2008 edition of the Florida Administrative Weekly (Vol. 34, No. 12, pp. 1699-1700). All persons are invited to attend this rescheduled meeting: Approval of the proposed amendments to Rule 12A-19.060, Florida Administrative Code (Communications Services Tax—Sales for the Purpose of Resale). Notice of this proposed adoption was published in the Florida Administrative Weekly on January 25, 2008 (Vol. 34, No. 4, pp. 493-496).; April 29, 2008, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 5397000. Approval of the proposed amendments to Rule 12A-19.060 (Sales for the Purpose of Resale). Notice of this proposed adoption was published in the Florida Administrative Weekly on January 25, 2008 (Vol. 34, No. 4, pp. 493-496).; April 15, 2008, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 5155955. The purpose of the proposed amendments to Rule 12A-19.060, Florida Administrative Code (F.A.C.) (Sales for the Purpose of Resale), is to establish by administrative rule the requirements to document tax-exempt sales of communications services for resale by using the Department’s electronic system to verify communications services tax dealers’ registration numbers and resale certificate numbers, as required in Sections 8-10, Chapter 2007-106, Laws of Florida. This law requires the Department to establish a toll-free telephone number for the verification of valid communications services tax dealer registration numbers and resale certificates no later than January 1, 2008. In addition, the Department will provide an on-line certificate verification system to be used by selling dealers to verify communications services tax dealers’ registration numbers and resale certificate/business partner numbers. When in effect, these new and amended rule provisions will establish the methods and requirements for dealers to document their tax-exempt sales of communications services for resale.
Published on: 4720328. The purpose of the proposed amendments to Rule 12A-19.060, Florida Administrative Code (Sales for the Purpose of Resale), is to establish by administrative rule the requirements to document tax-exempt sales of communications services for resale by using the Department’s electronic system to verify communications services tax dealers’ registration numbers and resale certificate numbers, as required in Sections 8-10, Chapter 2007-106, Laws of Florida. This law requires the Department to establish a toll-free telephone number for the verification of valid communications services tax dealer registration numbers and resale certificates no later than January 1, 2008. In addition, the Department will provide an on-line certificate verification system to be used by selling dealers to verify communications services tax dealers’ registration numbers and resale certificate/business partner numbers.
The proposed amendments provide the three methods by which dealers must document the exempt nature of sales for the purpose of resale – to obtain a copy of the purchaser’s Communications Services Tax Annual Resale Certificate that is signed by the purchaser or the purchaser’s representative; to obtain a Transaction Resale Authorization Number issued by the Department; or, to obtain a Vendor Resale Authorization Number issued by the Department.
The proposed amendments provide that selling dealers may make tax-exempt sales for resale to a purchaser whose current Communications Services Tax Annual Resale Certificate is on file without seeking a new certificate for each subsequent sale during that calendar year. For sales made to purchasers who purchase on account from a dealer on a continual basis, the selling dealer is not required to obtain a new certificate for each calendar year.
The proposed amendments provide that selling dealers may document tax-exempt sales for resale by obtaining a Transaction Resale Authorization Number or a Vendor Resale Authorization Number from the Department by using the Department’s on-line Certificate Verification System or calling the Department’s nationwide toll-free telephone verification system. The proposed amendments provide the requirements for the selling dealer to obtain a transaction resale authorization number for each and every resale transaction and to document each resale transaction. Selling dealers who document sales for resale by obtaining a Vendor Resale Authorization Number from the Department must also obtain a signed copy of the purchaser’s Communications Services Tax Annual Resale Certificate. The proposed amendments provide how to obtain the Vendor Resale Authorization Number from the Department and the time periods during which the authorization number is valid.
Published on: 18156. The purpose of the proposed amendments to Rule 12A-19.010, F.A.C. (Registration), is to: (1) implement Sections 1-11, Chapter 2005-187, L.O.F., regarding the elimination of the communications services tax on substitute communications systems; and (2) amend the definition of taxable “communications services” to clarify that the definition includes services provided using voice-over-Internet-protocol, as provided in Section 14, Chapter 2005-187, L.O.F.
The purpose of the proposed amendments to Rule 12A-19.020, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), and to Rule 12A-19.060, F.A.C. (Sales for the Purpose of Resale), is to implement Sections 1-11, Chapter 2005-187, L.O.F., regarding the elimination of the communications services tax on substitute communications systems.
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), is to adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.