NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE

 

DEPARTMENT OF REVENUE

Sales and Use Tax

NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE

RULE NO.:RULE TITLE:

12A-19.071Department of Revenue Electronic Database

Section 202.22(2), F.S., requires the Department of Revenue to create and maintain an electronic situsing database that assigns service addresses to local taxing jurisdictions for purposes of the communications services tax. The updates to the Address/Jurisdiction Database, as posted on April 3, 2024, become effective on July 1, 2024. The database can be accessed at https://pointmatch.floridarevenue.com. The next update to the database will be effective January 1, 2025, and is required to be posted 90 days in advance of the effective date. Local governments are required to submit changes and additions for inclusion in the January 1, 2025, update no later than September 3, 2024. Additional information concerning procedures for requesting changes and additions to the database is available from the Department of Revenue Local Government Unit by telephone at [phone] or by email at [e-mail]. Persons with hearing or speech impairments may call the Florida Relay Service at [phone] (Voice) and [phone] (TTY).