The purpose of the proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), is to remove obsolete provisions regarding the tax return previously used for reporting the communications services tax on substitute ...

 

DEPARTMENT OF REVENUE

RULE NO.:RULE TITLE:

12-24.023Recordkeeping Requirements – General

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), is to remove obsolete provisions regarding the tax return previously used for reporting the communications services tax on substitute communications systems, which was repealed by Chapter 2005-187, L.O.F.

SUMMARY: The proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), remove an obsolete provision regarding the substitute communications systems tax return.

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 removing obsolete provisions 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: 202.26(3)(a), 213.06(1), 443.1317 FS.

LAW IMPLEMENTED: 202.30, 213.34, 213.35, 443.1317, 443.163 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: November 13, 2013, 2:00 p.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: Tammy Miller at [phone]. 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: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

PART II TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

 

12-24.023 Recordkeeping Requirements – General.

(1) through (4) No change.

(5) Pursuant to Section 202.28(1), F.S., taxpayers who fail to properly initiate a communications services tax return or a substitute communications systems tax return by electronic data interchange (EDI) as required in Section 202.30(2), F.S., are not authorized to claim the collection allowance authorized by Section 202.28, F.S., for the proper filing of tax returns.

Rulemaking Authority 202.26(3)(a), 213.06(1), 443.1317 FS. Law Implemented 202.30, 213.34, 213.35, 443.1317, 443.163 FS. History–New 10-24-96, Amended 4-30-02, 10-5-03,__________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

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

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Register on August 15, 2013 (Vol. 39, No. 159, p. 4071), to advise the public of the proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), and to provide that, if requested in writing, a rule development workshop would be held on September 5, 2013. No request was received by the Department. No written comments were received by the Department.