The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), are to adopt, by reference, changes to forms used to administer the Department’s Address/Jurisdiction Database and changes to tax returns used to report the ...  

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    DEPARTMENT OF REVENUE

    Sales and Use Tax

    RULE NOS.:RULE TITLES:

    12A-19.100Public Use Forms

    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), are to adopt, by reference, changes to forms used to administer the Department’s Address/Jurisdiction Database and changes to tax returns used to report the Florida communications services tax.

    SUMMARY: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), adopt, by reference, changes to forms used to administer the Department’s Address/Jurisdiction Database and changes to tax returns used to report the Florida communications services tax.

    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

    The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

    The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public with tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

    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.

    RULEMAKING AUTHORITY: 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7) FS.

    LAW IMPLEMENTED: 119.071(5), 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), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.

    IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

    DATE AND TIME: November 7, 2014, 9:00 a.m.

    PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, 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: Tonya Fulford at (850)617-6799. 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: Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-6309

     

    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

    01/15

    January 2015-

     

    01/14

    January 2014 – December 2014

    January 1, 2014 – December 2014

    01/13

    January 2013 – December 2013

    January 1, 2013 – December 31, 2013

    07/12

    July 2012 – December 2012

    July 1, 2012 – December 31, 2012

    01/12

    January 2012 – June 2012

    January 1, 2012 – June 30, 2012

    07/11

    July 2011 – December 2011

    July 1, 2011 – December 31, 2011

    01/11

    January 2011 – June 2011

    January 1, 2011 – June 30, 2011

    08/10

    August 2010 – December 2010

    August 1, 2010 – December 31, 2010

    01/10

    January 2010 – July 2010

    January 1, 2010 – July 31, 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

    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 NumberTitleEffective Date

    (3) No change.

    (4)(a) DR-700016Florida Communications

    Services Tax Return (R. 01/15)___

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

    (a) through (ll) renumbered (b) through (mm) No change.

    (5) No change.

    (6) DR-700020Notification of Method Employed to

    Determine Taxing Jurisdiction Change

    (Communications Services Tax)

    (R. ___ 10/08)___ 01/09

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

    (7) through (12) No change.

    Rulemaking Authority 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7) FS. Law Implemented 119.071(5), 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), 202.29, 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, 1-11-10, 6-28-10 (3), 6-28-10 (5), 2-7-11, 1-25-12, 1-17-13, 1-20-14,_________.

     

    NAME OF PERSON ORIGINATING PROPOSED RULE: Tammy Miller, Deputy Director, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-6309

    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 23, 2014

    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Register on August 28, 2014 (Vol. 40, No. 168, pp. 3672-3673), to advise the public of the proposed changes to Rule Chapter 12A-19, F.A.C. (Communications Services Tax), and to provide that, if requested in writing, a rule development workshop would be held on September 11, 2014. No request was received by the Department. No written comments were received by the Department.

     

Document Information

Comments Open:
10/17/2014
Summary:
The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), adopt, by reference, changes to forms used to administer the Department’s Address/Jurisdiction Database and changes to tax returns used to report the Florida communications services tax.
Purpose:
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), are to adopt, by reference, changes to forms used to administer the Department’s Address/Jurisdiction Database and changes to tax returns used to report the Florida communications services tax.
Rulemaking Authority:
175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7) FS.
Law:
119.071(5), 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), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.
Contact:
Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-6309.
Related Rules: (1)
12A-19.100. Public Use Forms