Section 1, Chapter 2014-196, L.O.F., amended Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department of Revenue. The ...

 

DEPARTMENT OF REVENUE

RULE NOS.:RULE TITLES:

12-24.001Scope of Rules

12-24.002Definitions

12-24.003Requirements to File or to Pay Taxes by Electronic Means

12-24.004Enrollment

12-24.005Methods of Payment by Electronic Means

12-24.007Electronic Payment Transmission Errors

12-24.008Procedures for Payment

12-24.009Due Date; General Provisions

12-24.010General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements

12-24.011Public Use Forms

PURPOSE AND EFFECT: Section 1, Chapter 2014-196, L.O.F., amended Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department of Revenue. The purpose of the proposed amendments to Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns By Electronic Means; Taxpayer Recordkeeping and Retention Requirements), is to clarify when the prepaid wireless E911 fees must be reported and remitted by dealers through electronic means.

Taxpayers are no longer required to enroll prior to filing returns or remitting tax through electronic means. Rule 12-24.004, F.A.C., is amended to remove the obsolete language regarding mandatory enrollment. If taxpayers choose to enroll, they must do so either through the Department’s website or by submitting Form DR-600, Enrollment and Authorization for e-Services. Taxpayers must specifically authorize the Department to debit their bank accounts; therefore, the Department does not accept attempted enrollment through any means other than the two listed. As the specific information required for enrollment is found on the Department’s website or in Form DR-600, the list of information is being removed from the rule to avoid any confusion.

Taxpayers were previously required to obtain permission from the Department in order to use the ACH credit method to transfer funds. The Department has determined that this requirement provides no benefit to either taxpayers or the Department. Accordingly, Rule 12-24.005, F.A.C., is being amended to provide that taxpayers may elect to use either the ACH debit or the ACH credit method. Language relating to the granting of permission to use the ACH credit method is also being removed from Rule 12-24.008, F.A.C.

The term “unemployment” is changed to “reemployment” throughout the Rule Chapter due to the term being changed through Chapter 443, F.S., by Chapter 2012-30, L.O.F. The number given to one of the Department’s forms is also changed based on the statutory change of terms.

Technical changes have been made to an address used to receive written notifications from taxpayers and to the Department’s web address.

SUMMARY: The proposed amendments to Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns By Electronic Means; Taxpayer Recordkeeping and Retention Requirements), clarify when the prepaid wireless E911 fees must be reported and remitted by dealers through electronic means; remove obsolete language regarding mandatory enrollment prior to filing returns or remitting tax by electronic means; remove obsolete language requiring prior approval before using the ACH credit method; change the term “unemployment” to “reemployment”; and make technical changes to a form number, a Department address, and the Department’s web address.

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 regarding the procedures for processing written protests of assessments 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), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS.

LAW IMPLEMENTED: 119.071(5), 202.28, 202.30, 206.485, 212.08(5)(q), 212.12, 213.755, 220.21(2), (3), 443.1317, 443.163 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: December 10, 2014, 1:00 p.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 2503, 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 [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: Tammy Miller, 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:

 

12-24.001 Scope of Rules.

Part I of this rule chapter sets forth the rules to be used by the Department of Revenue in the administration of Sections 202.30, 206.485, 213.755 and 220.21(2) and (3), F.S., authorizing the Executive Director to require taxpayers specified by statute or rule to pay taxes and fees and to file tax returns by electronic means. Part I of this rule chapter also sets forth the rules to be used by the Department in administering Section 443.163, F.S., authorizing the Executive Director to require reemployment unemployment tax agents specified by statute or rule to pay taxes and to file returns by electronic means.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 10-24-96, 4-30-02, 10-5-03, 6-1-09, _________.

 

12-24.002 Definitions.

For the purposes of Part I of this rule chapter, the terms and phrases used in these rules shall have the meanings prescribed in this section.

(1) through (5) No change.

(6) “Submission day” means the day on which a taxpayer or reemployment unemployment tax agent communicates payment or tax return information to the Data Collection Center.

(7) “Submission period” means:

(a) For the electronic submission of a payment and return together, or just a payment, the specified time interval in each submission day during which an electronic payment or electronically-filed tax return information received by the Data Collection Center is processed for transactions occurring on the next business day, or on a date specified by the taxpayer or reemployment unemployment tax agent. Electronic payment and electronically-filed tax return information must be communicated to the Data Collection Center and completed no later than 5:00 p.m., Eastern Time, on the submission day to clear the Automated Clearing House for deposit in the State Treasury on the next business day.

(b) For the electronic submission of a return only, any business day on or before the due date.

(8) “Data Collection Center” means the Department, or a third party vendor, who, under contract with the Department, collects and processes electronic payments and electronically-filed tax return information from taxpayers or reemployment unemployment tax agents.

(9) No change.

(10) “Due date” means the date on or before which an electronic payment must be received or an electronically-filed tax return must be submitted by a taxpayer or reemployment unemployment tax agent under a revenue law of this state.

(11) through (14) No change.

(15) “Reemployment unemployment tax agent” means a person that prepared and reported the Employer’s Quarterly Report (Form RT-6 UCT-6) for 100 or more employers in any calendar quarter in the preceding state fiscal year. For the purposes of this definition, “prepared and reported” means the completion of the Employer’s Quarterly Report (Form RT-6 UCT-6) and the submission of the completed report directly to the Data Collection Center. An reemployment unemployment tax agent is not required to pay taxes by electronic means, but if the agent voluntarily chooses to submit payment by electronic means, the payment must be submitted in accordance with these rules.

(16) through (19) No change.

(20) “Tax type” means a tax, surtax, surcharge, or fee that is subject to remittance of payments, and the submission of tax returns, information reports, or data, by electronic means to the Department. The tax types for which taxpayers or reemployment unemployment tax agents will be required to pay amounts due and/or submit tax returns, information reports, or data by electronic means are as follows:

(a) through (j) No change.

(k) Prepaid wireless E911 fee;

(l) Reemployment tax;

(m)(k) Rental car surcharge;

(n)(l) Sales and use tax, discretionary sales surtaxes, and any tourist development tax, tourist impact tax, or convention development tax administered by the Department;

(o)(m) Severance taxes and surcharges on gas and sulfur production, oil production, and solid mineral severance;

(p)(n) Solid waste fees, including the new tire fee (waste tire fee) and the new or remanufactured battery fee.;

(o) Unemployment tax.

(21) through (22) No change.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 10-24-96, 4-30-02, 10-5-03, 6-1-09,_________.

 

12-24.003 Requirements to File or to Pay Taxes by Electronic Means.

(1) No change.

(2) The following taxpayers must pay taxes, surtaxes, surcharges, and fees and file tax returns by electronic means during the succeeding calendar year when the taxpayer:

(a) Has paid any one of the following taxes, surtaxes, surcharges, or fees in the prior state fiscal year in an amount of $20,000 or more:

1. through 4. No change.

5. Prepaid wireless E911 fees in the aggregate amount of $20,000 or more for all business locations.

(b) Files a consolidated sales and use tax return (Forms DR-15CON and DR-7).

(c) Files a consolidated prepaid wireless E911 fee return.

(d)(c) Files tax returns to report information for tracking movements of petroleum products on Form DR-309631 (Terminal Supplier Fuel Tax Return), Form DR-309632 (Wholesaler/Importer Fuel Tax Return), or Form DR-309635 (Blender/Retailer of Alternative Fuel Tax Return).

(e)(d) Filed an Employer’s Quarterly Report (Form RT-6 UCT-6) for ten (10) or more employees in any calendar quarter during the preceding state fiscal year.

(3) The following taxpayers must file tax returns by electronic means:

(a) through (b) No change.

(c) Any reemployment unemployment tax agent who prepared and reported Form RT-6 UCT-6 (Employer’s Quarterly Report) for 100 or more employers in any calendar quarter during the preceding state fiscal year.

(4) through (5)(a) No change.

(b) The Department will notify taxpayers and reemployment unemployment tax agents who initially meet the requirements to participate on the basis of prior state fiscal year tax payments at their last address of record. Once notified of this requirement, the taxpayer or reemployment unemployment tax agent must transmit by electronic means all payments and/or returns for that tax type as provided in this rule.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09, 6-28-10,_________.

 

12-24.004 Enrollment.

(1)(a) On or before November 1 (January 1 for taxpayers remitting only reemployment unemployment tax), the Department will notify every taxpayer or reemployment unemployment tax agent required to pay a tax, surtax, surcharge, or fee, or to and/or file a tax return by electronic means in the upcoming calendar year when:

1. The taxpayer or reemployment unemployment tax agent is not currently enrolled to pay that tax, surtax, surcharge, or fee or to file that tax return by electronic means; or,

2. The taxpayer or reemployment unemployment tax agent is voluntarily enrolled to pay or to and/or file by electronic means and will be required to pay that tax, surtax, surcharge, or fee or to file that tax return by electronic means in the upcoming calendar year.

(b) The notification by the Department will include:

1. Information on how to access and complete enrollment on the Department’s Internet site; and

2. An explanation of the options from which the taxpayer or reemployment unemployment tax agent must choose to pay taxes or fees or to and/or file tax returns by electronic means.

(2) Upon receipt of the enrollment package, the taxpayer or unemployment tax agent must, on or before December 1 (February 1 for taxpayers remitting only unemployment tax):

(a) Access and complete enrollment for all required tax types on the Department’s Internet site at myflorida.com/dor/eservices; or

(b) If the taxpayer or unemployment tax agent is unable to use the Department’s Internet site to enroll, complete a separate Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), for each tax and return the form(s) to the Department, at the address indicated on the form.

(2)(3) Enrollment for the e-Services. Taxpayers who elect to enroll with the Department for purposes of paying a tax, surtax, surcharge, or fee, or filing a tax return by electronic means may do so using one of the following methods: Program requires the submission of the following information:

(a) Enrolling through the Department's webste at www.myflorida.com/dor; or The taxpayer’s or unemployment tax agent’s business entity name;

(b) Filing Form DR-600, Enrollment and Authorization for e-Services (incorporated by reference in Rule 12-24.011, F.A.C.), for each tax, surtax, surcharge, or fee. The taxpayer’s or unemployment tax agent’s tax identification numbers assigned by the federal government and the Department, including tax account number if different from the tax identification numbers. Social Security Numbers are used by the Department as unique identifiers for the administration of Florida’s taxes. Social Security Numbers obtained for tax administration purposes are confidential under Sections 213.053 and 119.071, F.S., and not subject to disclosure as public records.

(c) Tax type;

(d) The name, mailing address, telephone number, fax number, and e-mail address of a contact person who is responsible for electronic payments and/or electronic filing of returns for the taxpayer’s or unemployment tax agent’s business;

(e) Whether the contact person is an employee of the business or an independent tax preparer;

(f) If completed by an independent tax preparer or an unemployment tax agent, the preparer’s taxpayer identification number or unemployment tax agent number;

(g) The tax and/or fee type(s) for which the taxpayer or unemployment tax agent is enrolling;

(h) The filing and payment method the taxpayer or unemployment tax agent requests;

(i) The taxpayer’s banking information, including the taxpayer’s bank name, the bank routing number(s), the taxpayer’s bank account number(s), and information stating whether the account is a savings or checking account and whether the account is a business account or a personal account (this information is not required if the taxpayer is requesting the ACH-credit method); and

(3)(4) By completing and submitting the enrollment information, the taxpayer or reemployment unemployment tax agent is applying to file tax returns and reports and make tax and fee payments to the Department electronically. In addition, by completing and submitting this enrollment request, the taxpayer or reemployment unemployment tax agent and the Department agree that:

(a) The same statute and rule sections that pertain to all paper documents filed by the taxpayer or reemployment unemployment tax agent govern an electronic return, report, or payment initiated electronically.

(b) The taxpayer’s or reemployment unemployment tax agent’s electronic transmission of such reports, returns, and payments must be made in a manner compatible with the Department’s software, equipment, and facilities. Any failure to comply with this term will result in the taxpayer or reemployment unemployment tax agent being deemed to have failed to file a return or payment.

(c) Each tax return or payment or other remittance communicated electronically will be considered to be “in writing” and “written” to an extent no less than as if in paper, to be “signed,” and to be an original.

(d)1. By typing his or her name on the signature line of an electronically-submitted enrollment and authorization agreement for the e-Services Program, the taxpayer or reemployment unemployment tax agent is declaring, under penalties of perjury, that he or she is authorized to sign on behalf of the applicant entity, and that he or she has personally reviewed the information provided, and that the facts stated are true.

2. The typed name of the taxpayer or reemployment unemployment tax agent or its authorized agent(s) affixed to a completed and properly submitted enrollment and authorization agreement for the e-Services Program will be deemed to appear on electronically filed tax returns, as if actually so appearing.

(e) The taxpayer or reemployment unemployment tax agent must notify the Department of any changes by accessing and completing a change request on the Department’s Internet site, or completing and submitting a new Form DR-600, no later than 30 consecutive calendar days before the changes are intended to take effect.

(4)(5) Upon receipt of enrollment information, the Department will assign confidential user information directly to the taxpayer or reemployment unemployment tax agent enrolling.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 119.071(5), 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09,_________.

 

12-24.005 Methods of Payment by Electronic Means.

(1) Taxpayers may The Department will utilize either the ACH debit or ACH credit transfer as the method by which they taxpayers subject to electronic payment requirements shall remit taxes and fees by electronic means.

(2) However, the Executive Director or the Executive Director’s designee will grant taxpayers permission to use the ACH-credit method on a case by case basis, as an exception to the required use of the ACH debit method.

(a) A taxpayer who requests permission to use the ACH credit method must submit a written request to the Department, by December 1 (February 1 for taxpayers remitting only unemployment tax), which demonstrates that the taxpayer is currently using the ACH credit method for other financial purposes on a regular basis.

(b) The written request to use the ACH credit method shall be filed with the e-Services Unit, Florida Department of Revenue, P.O. Box 5885, Tallahassee, Florida 32314-5885, by December 1 (February 1 for taxpayers remitting only unemployment tax). The Department will accept facsimile transmissions of requests at telephone number [phone]. Taxpayers will be notified of the Department’s decision.

(c) The Department reserves the right to revoke the ACH credit method payment privilege of any taxpayer who does not consistently transmit error-free payments; or substantially varies from the requirements and specifications of these rules; or repeatedly fails to make timely electronic payments or timely provide payment information; or, repeatedly fails to provide the required addenda record with the electronic payment.

(d)1. Taxpayers using the ACH credit method may continue to use the ACH credit method unless and until such time as the Department revokes the taxpayer’s right to do so pursuant to paragraph (c).

2. Nothing in this rule shall be construed to prohibit the use of the ACH credit method by a business that is currently not licensed to do business in Florida, unless such business does not qualify as discussed in paragraph (a).

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09,_________.

 

12-24.007 Electronic Payment Transmission Errors.

(1) If a taxpayer makes an error on an electronic payment for a particular period, the taxpayer must, on the nearest business day after the date on which the error is discovered, contact the Department, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time, at the telephone number for general taxes at [phone] or, for reemployment unemployment tax at [phone], or at the Department’s Internet address at myflorida.com/dor/e-services for specific instructions. Persons with hearing or speech impairments may call the Florida Relay Service at [phone] (Voice) and [phone] (TTY).

(a) through (b) No change.

(2) through (3) No change.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09,_________.

 

12-24.008 Procedures for Payment.

(1) No change.

(2)(a) ACH Credit Method. Taxpayers who elect have been granted permission to use the ACH credit method must contact their own financial institutions and make the arrangements to transfer the tax payment to the State Treasury account using an ACH credit transfer. The Department will not bear the costs for taxpayers to use the ACH credit method.

(b) through (e) No change.

(3) No change.

(a) Prior to initiating the transmission, the taxpayer must fax a written explanation of the emergency situation that prevents timely compliance under either the ACH-debit method or ACH credit method and must request written approval to wire transfer the tax payment in question to the State Treasury account. The e-Services fax number is [phone]. The written request must include the information discussed in sub-subparagraphs (3)(b)1.a. through f.

(b) through (c) No change.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.30(1), 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09,_________.

 

12-24.009 Due Date; General Provisions.

(1)(a) No change.

(b) To assist the taxpayer in complying with all statutory requirements for timely electronic payment of taxes, surtaxes, surcharges, and fees due and the timely filing of tax returns, the Department will provide an annual calendar of dates by which the initiation of a return with payment, or payment only, must be completed. The annual calendar of dates is posted on the Department’s website at myflorida.com/dor/e-services and may also be obtained by calling the Department toll-free at [phone]. Persons with hearing or speech impairments may call Florida Relay Service at [phone] (Voice) and [phone] (TTY).

(2) No change.

(3) The provisions of Section 213.21, F.S. (Section 443.141(1), F.S., for reemployment unemployment tax), govern the compromise and settlement of any tax, interest, or penalty assessed due to the late payment of an electronically filed payment, except as provided in these rules.

(a) No change.

(b)1. A taxpayer who is required to remit payments under the electronic payment program and who is unable to make a timely payment because of system failures within the banking system/ACH interface that are beyond the taxpayer’s control are not subject to penalty or interest for late payment or loss of collection allowance or discount. The taxpayer must provide a written explanation and supporting documentation concerning any system failure within the banking system/ACH interface to: Taxpayer Services e-Services, Florida Department of Revenue, 5050 W. Tennessee Street P. O. Box 5885, Tallahassee, Florida 32399-0112 32314-5885.

2. Taxpayers must ensure that they use reasonable and prudent judgment when selecting a banking system or ACH interface to handle their electronic payment transactions.

(c) No change.

(4) No change.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06, 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.28, 202.30, 206.485, 212.12, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 4-30-02, 10-5-03, 6-1-09,_________.

 

12-24.010 General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements.

(1) Taxpayers or reemployment unemployment tax agents who need general information concerning the Department’s e-Services programs can contact the Department toll-free at [phone] or for reemployment unemployment tax toll-free at [phone], or at the Department’s Internet address at www.myflorida.com/dor. Persons with hearing or speech impairments may call the Florida Relay Service at [phone] (Voice) and [phone] (TTY).

(2) Voluntary inclusion in the electronic payment program. Any taxpayer or reemployment unemployment tax agent may voluntarily participate in the Department’s e-Services program. See Rule 12-24.004, F.A.C., Enrollment. Taxpayers may terminate voluntary participation by filing a written notice of termination with Account Management the e-Services Unit at least 60 days prior to the due date of the last electronic payment. Termination requests must be directed to the Taxpayer Services e-Services Program, Florida Department of Revenue, 5050 W. Tennessee Street P.O. Box 5885, Tallahassee, Florida 32399-0160 32314-5885.

(3) No change.

(4)(a) The Department is authorized to waive the requirement that a taxpayer or reemployment unemployment tax agent submit tax returns by electronic means, if the taxpayer or reemployment unemployment tax agent can establish that he or she is unable to comply with e-filing requirements. To request a waiver the taxpayer or reemployment unemployment tax agent must complete and submit form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.) to establish in writing the basis under which such waiver is requested. The Department will verify the information submitted on the form and will respond in writing to the taxpayer after reviewing the form.

(b) Grounds for approving a waiver include, but are not limited to:

1. Any of the circumstances specified in Sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2) or 443.163(3), F.S.; or

2. The taxpayer or reemployment unemployment tax agent does not have a modem; or

3. The taxpayer or reemployment unemployment tax agent does not have access to the Internet.

(c) A waiver shall be valid for up to two years, and the issuance of a subsequent waiver will be contingent on the taxpayer or reemployment unemployment tax agent working with the Department during the current waiver period to address the issues that originally necessitated the issuance of the waiver. The requirement to work with the Department to address the issues that necessitated a waiver means the taxpayer or reemployment unemployment tax agent will: discuss existing computer capabilities with the Department; consider any assistance, recommendations, or training the Department offers; and implement any Department recommendation that enables the taxpayer or reemployment unemployment tax agent to submit returns by electronic means, unless the taxpayer or reemployment unemployment tax agent can establish that the circumstances or reasons as set forth in Sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2), or 443.163(3), F.S., continue to apply.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09,_________.

 

12-24.011 Public Use Forms.

(1)(a) The following public use forms and instructions are utilized by the Department for the purposes of the Department’s e-Services Program and are hereby incorporated by reference in this rule.

(b) No change.

Form NumberTitleEffective Date

(2) DR-600Enrollment and Authorization for

e-Services Program (R. 01/15 01/13)____05/13

(http://www.flrules.org/Gateway/reference.asp?No=Ref-____02539)

(3) No change.

Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.163(1) FS. Law Implemented 119.071(5), 202.30, 206.485, 212.08(5)(q), 213.755, 220.21(2), (3), 443.1317, 443.163 FS. History–New 6-1-09, Amended 6-28-10, 6-6-11, 5-9-13,_________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Tammy Miller, 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: November 12, 2014

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: October 15, 2014