Instructions for Sales and Use Tax Returns

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12AER14-4Instructions for Sales and Use Tax Returns

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Section 12, Chapter 2014-38, Laws of Florida, authorizes the Department of Revenue to adopt an emergency rule relating to charges for the taxation of electrical power or energy. The law provides that conditions necessary for an emergency rule and its renewal have been met. Sections 2, and 4-6, Chapter 2014-38, Laws of Florida, provide that taxable charges for electrical power or energy included on bills for utility services dated on or after July 1, 2014, are subject to a combined tax rate of 6.95 percent. This rate consists of a 2.6 percent tax imposed under subparagraph 203.01(1)(a)3., F.S., and a 4.35 percent tax imposed under paragraph 212.05(1)(e), F.S., as amended. There is no change in the application of the discretionary sales surtax to taxable charges for electrical power or energy. This emergency rule is necessary to update the instructions to the sales and use tax returns for reporting the tax imposed on charges for electrical power or energy on utility bills dated on or after July 1, 2014.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized the promulgation of an emergency rule to implement the changes relating to the taxation of electrical power or energy in Chapter 2014-38, Laws of Florida, and determined that all conditions necessary for this emergency rule have been met. This emergency rule updates the instructions for reporting the tax on taxable charges for electrical power or energy on utility billings dated on or after July 1, 2014, to the Department on a sales and use tax return.

SUMMARY: Emergency Rule 12AER14-4, F.A.C. (Instructions for Sales and Use Tax Returns): (1) adopts, by reference, updates to Form DR-15N, Instructions for DR-15 Sales and Use Tax Return (R. 07/14), and Form DR-7N, Instructions for consolidated Sales and Use Tax Return (R. 07/14), to provide that taxable charges for electrical power or energy are subject to a combined rate of 6.95 percent, plus discretionary sales surtax; and (2) provides that the emergency rule supersedes the provisions of paragraph (b) of subsection (5) and paragraph (b) of subsection (6) of Rule 12A-1.097, F.A.C., which adopts, by reference, Form DR-15N, Instructions for DR-15 Sales and Use Tax Return (R. 07/12), and Form DR-7N, Instructions for Consolidated Sales and Use Tax Return (R. 07/12), respectively.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Kimberly Bevis, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

 

THE FULL TEXT OF THE EMERGENCY RULE IS:

 

12AER14-4 Instructions for Sales and Use Tax Returns.

(1) This rule supersedes paragraph (b) of subsection (5) and paragraph (b) of subsection (6) of Rule 12A-1.097, F.A.C.

(2) Effective July 1, 2014, Form DR-15N, Instructions for DR-15 Sales and Use Tax Returns (R. 07/14), and Form DR-7N, Instructions for Consolidated Sales and Use Tax Return (R. 07/12), are hereby incorporated by reference.

(3) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) calling the Department at [phone], Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at [phone] (Voice) and [phone] (TTY).

PROPOSED EFFECTIVE DATE: July 1, 2014

Rulemaking Authority s. 12, Ch. 2014-38, L.O.F. Law Implemented ss. 2 and 4-6, Ch. 2014-38, L.O.F. History–New 7-1-14.

 

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.

EFFECTIVE DATE: July 1, 2014