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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12A. Sales and Use Tax |
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12A-19. Communications Services Tax |
1(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 35175.1015 36and 37185.085, F.S. 39These forms are hereby incorporated by reference in this rule.
49(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 website at floridarevenue.com/forms; or, 772) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) 90writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Department’s TDD at 1(800)367-8331 or (850)922-1115.
120(2) The following versions of Form DR-700016, Florida Communications Services Tax Return, are applicable to the reporting perio138ds and service billing dates indicated:
144REVISION DATE
146REPORTING PERIODS
148SERVICE BILLING DATES
1511/24
152January 2024
154January 1, 2024
15701/23
158January 2023 ‒ December 2023
163January 1, 2023 ‒ December 31, 2023
170Form Number
172Title
173Effective Date
175(3) DR-700012
177Appli178cation for Certification of Communications Services Database (R. 10/13)
187(188http://www.flrules.org/Gateway/reference.asp?No=Ref-03623190)
19101/14
192(4)(a) DR-700016
194Florida Communications Services Tax Return (R. 01/24)
201(202http://www.flrules.org/Gateway/reference.asp?No=Ref-16350204)
2052/24
206(b) DR-700016
208Florida Communications Services Tax Return (R. 01/23)
215(216http://www.flrules.org/Gateway/reference.asp?No=Ref-14990218)
21901/23
220(5) DR-700019
222Communications Services Use Tax Return (228R. 1/12308)
231(232http://www.flrules.org/Gat233e234way/reference.a235s236p?No=Ref-08962238)
23901/18
240(6) DR-700020
242Notification of Method Employed to Determine Taxing
249Jurisdiction Change (Communications Services Tax)
254(255http://www.flrules.org/Gateway/reference.asp?No=Ref-11786257)
25803/20
259(7) DR-700021
261Local Communications Services Tax Notification of Tax Rate Change (R. 06/12)
272(273https://www.flrules.org/Gateway/reference.asp?No=Ref-02542275)
27605/13
277(8) DR-700022
279Notification of Changes to the Address/Jurisdiction Database
286(287http://www.flrules.org/Gateway/reference.asp?No=Ref-13416289)
29012/20
291(9) DR-700025
293Objection to Address Assignment in the Address/Jurisdiction Database
301(302http://www.flrules.org/Gateway/reference.asp?No=Ref-13417304)
30508/20
306(10) DR-700026
308Local Government Authorization for Address Changes Described on Form DR-700025 (R. 10/13)
320(321http://www.flrules.org/Gateway/reference.asp?No=Ref-03627323)
32401/14
325(11) DR-700027
327Local Government Authorization for Omission of Address or Incorrect Address Identification
338(339http://www.flrules.org/Gateway/reference.asp?No=Ref-13418341)
34212/20
343(12)(a)
344DR-700030
345Application for Self-Accrual Authority/Direct Pay Permit – Communications Services Tax (R. 01/16)
357(358http://www.flrules.org/Gateway/reference.asp?No=Ref-06322360)
36101/16
362(b) DR-700032
364Renewal Notice and Application for Self-Accrual Authority/Direct Pay Permit – Communications Services Tax (R. 01/16)
379(380http://www.flrules.org/Gateway/reference.asp?No=Ref-06323382)
38301/16
384(13) DR-700033
386Alternative-Period Basis Reporting Form (N. 10/15)
392(393http://www.flrules.org/Gateway/reference.asp?No=Ref-06324395)
39601/16
397Rulemaking Authority 399175.1015(5), 400185.085(5), 401202.151, 402202.16(2), 403202.22(6)(a), 404202.26(3)(a), 405(c), (d), (e), (j), 409202.27(1), 410(7) FS. Law Implemented 414175.1015, 415185.085, 416202.12(1), 417(3), 418202.151, 419202.16(2), 420(4), 421202.17(6), 422202.19(1), 423(7), 424202.22(6), 425202.27, 426202.28(1), 427(2), 428202.29, 429202.30(3), 430202.33, 431202.34(3), 432(4)(c), 433202.35(1), 434(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, 1-11-10, 6-28-10 (3), 6-28-10 (5), 2-7-11, 4561-25-12, 1-17-13, 5-9-13, 1-20-14, 1-20-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 1-6-20, 3-25-20, 1-24-21, 8-15-21, 5-23-22, 1-16-23, 2-11-24.
