Florida Communications Services Tax Returns for Services Billed On or After July 1, 2015

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12AER15-01Florida Communications Services Tax Returns for Services Billed On or After July 1, 2015

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2015-221, L.O.F., provides that for communications services billed on or after July 1, 2015, the state portion of the Florida communications services tax rate for certain services is reduced 1.73 percent from 6.65 percent to 4.92 percent. The law allows a communications services dealer to collect a combined 5.07 percent tax rate comprised of the state tax rate of 4.92 percent and the additional gross receipts tax rate of 0.15 percent if the components of the tax collected are properly shown on the dealer’s tax return. The state portion of the tax on direct-to-home satellite services is also reduced 1.73 percent from 10.8 percent to 9.07 percent.

Section 15, Chapter 2015-221, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by that act to s. 202.12, F.S. To provide communications services tax dealers and taxpayers who pay tax directly to the Department the necessary form changes to report and remit tax due on communications services beginning July 1, 2015, an emergency rule to incorporate updated tax returns ensures that the public is notified of these law changes by the most appropriate and expedient means. This emergency rule incorporates, by reference, Form DR-700016, Florida Communications Services Tax Return, and Form DR-700019, Communications Services Use Tax Return, effective July 2015.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized in Section 15, Chapter 2015-221, L.O.F., the promulgation of an emergency rule by the Department to provide forms and instructions to report and remit tax due on communications services billed on or after July 1, 2015. The promulgation of this emergency rule, incorporating by reference forms used to report and remit Florida communications services tax and local communications services tax, ensures that the public is notified by the most appropriate and expedient means regarding changes to the tax returns used by the Department for properly reporting the components of the tax collected on the return.

SUMMARY: Emergency Rule 12AER15-01, F.A.C. (Florida Communications Services Tax Returns for Services Billed On or After July 1, 2015), incorporates, by reference Form DR-700016, Florida Communications Services Tax Return, and Form DR-700019, Communications Services Use Tax Return, effective July 2015, to allow taxpayers to report tax due on communications services billed on or after July 1, 2015.

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:

 

12AER15-01 Florida Communications Services Tax Returns for Services Billed On or After July 1, 2015.

(1) This rule supersedes paragraph subsections (2), (4), and (5) of Rule 12A-19.100, F.A.C.

(2) Effective July 1, 2015, subsection (2) of Rule 12A-19.100, F.A.C., is revised and the following versions of Form DR-700016, Florida Communications Services Tax Return, are applicable to the reporting periods and service billing dates as indicated:

 

REVISION DATE	REPORTING PERIODS	SERVICE BILLING DATES
07/15	July 2015 -	July 1, 2015 -
01/15	January 2015 - June 2015	January 1, 2015 - June 30, 2015
01/14	January 2014 – December 2014	January 1, 2014 – December 2014
01/13	January 2013 – December 2013	January 1, 2013 – December 31, 2013
07/12	July 2012 – December 2012	July 1, 2012 – December 31, 2012
01/12	January 2012 – June 2012	January 1, 2012 – June 30, 2012
07/11	July 2011 – December 2011	July 1, 2011 – December 31, 2011
01/11	January 2011 – June 2011	January 1, 2011 – June 30, 2011
08/10	August 2010 – December 2010	August 1, 2010 – December 31, 2010
01/10	January 2010 – July 2010	January 1, 2010 – July 31, 2010
06/09	June 2009 – December 2009	June 1, 2009 – December 31, 2009
01/09	January 2009 – May 2009	January 1, 2009 – May 31, 2009
09/08	September 2008 – December 2008	September 1, 2008 – December 31, 2008
06/08	June 2008 – August 2008	June 1, 2008 – August 31, 2008
05/08	May 2008	May 1, 2008 – May 31, 2008
01/08	January 2008 – April 2008	January 1, 2008 – April 30, 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

 

(3) Effective July 1, 2015, Form DR-700016, Florida Communications Services Tax Return (R. 07/15), is hereby incorporated by reference as paragraph (4)(a) of Rule 12A-19.100, F.A.C.  Current paragraphs (a) through (mm) are renumbered to (b) through (nn). No further changes are made to these paragraphs.

(4) Effective July 1, 2015, Form DR-700019, Communications Services Use Tax Return (R. 07/15), is hereby incorporated by reference as subsection (5) of Rule 12A-19.100, F.A.C.

(5) 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).

This rule shall take effect on July 1, 2015.

Rulemaking Authority 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7), 213.06(2), FS, s. 15, Ch. 2015-221, L.O.F. Law Implemented 202.11, 202.12, 202.13(2), 202.151, 202.16(1), (2), (4), 202.17, 202.19(1), (7), 202.22(6), 202.27, 202.28, 202.29, 202.30(3), 202.33, 202.34, 202.35(1), (2) FS., ss. 2, 9, 15, Ch. 2015-221, L.O.F. History–New 7-1-15.

 

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, 2015