The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms): (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed on or after ...  


  • RULE NO: RULE TITLE
    12A-19.100: Public Use Forms
    PURPOSE AND EFFECT: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms): (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed on or after January 1, 2008; and (2) adopt, by reference, those versions of Form DR-700016, Communications Services Tax Return, that are to be used to report the tax during the specified period.
    SUMMARY: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), provide that the January 2008 version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed on or after January 1, 2008, and adopt, by references, changes to Form DR-700016.
    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
    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.
    SPECIFIC AUTHORITY: 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS.
    LAW IMPLEMENTED: 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), 202.30, 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.
    A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
    DATE AND TIME: November 13, 2007, 9:00 a.m.
    PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, 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: Larry Green at (850)922-4830. 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: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726

    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. 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

    01/08

    January 2008

    January 1, 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 Number                        Title                                                        Effective Date

         (3) No change

         (4)(a) DR-700016           Florida    Communications
                                                 Services Tax Return 

                                                  (R. 01/08)                                                                      ___

         (a) through (x) renumbered (b) through (y) No change.

         (5) through (12) No change.

    Specific Authority 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS. Law Implemented 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), 202.30, 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,________.


    NAME OF PERSON ORIGINATING PROPOSED RULE: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726
    NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Buzz McKown, Revenue Program Administrator II, Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443; telephone number (850)922-4721
    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 09, 2007
    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The proposed amendments to Rule Chapter 12A-19, F.A.C. (Communications Services Tax), were noticed in the Florida Administrative Weekly on August 24, 2007 (Vol. 33, No. 34, pp. 3892-3893). A rule development workshop was held on September 11, 2007. No one appeared to provide comment regarding these proposed rule changes. No written comments have been received by the Department.

Document Information

Comments Open:
10/19/2007
Summary:
The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), provide that the January 2008 version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed on or after January 1, 2008, and adopt, by references, changes to Form DR-700016.
Purpose:
The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms): (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed on or after January 1, 2008; and (2) adopt, by reference, those versions of Form DR-700016, Communications Services Tax Return, that are to be used to report the tax during the specified period.
Rulemaking Authority:
202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS.
Law:
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), 202.30, 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.
Contact:
Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726
Related Rules: (1)
12A-19.100. Public Use Forms