The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to adopt, by reference, revisions to Form DR-700012 (Application for Certification of Communications Services Database), and Form DR-700020 (Notification of ...  

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    DEPARTMENT OF REVENUE
    Sales and Use Tax

    RULE NO: RULE TITLE
    12A-19.100: Public Use Forms
    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to adopt, by reference, revisions to Form DR-700012 (Application for Certification of Communications Services Database), and Form DR-700020 (Notification of Method Employed to Determine Taxing Jurisdiction).
    Specifically, the revisions to form DR-700012, used by providers of communications services and vendors offering service address databases to apply to the Department for certification of a service address database:
    • update, reorganize, and simplify the instructions for submitting a service address jurisdiction database for certification by the Department;
    • advise applicants of the new information regarding errors found in the database provided by the Department after completing the testing of the applicant’s database; and
    • advise applicants of the requirement to submit a new application for certification of a database when there has been a material change.
    Revisions to Form DR-700020 clarify which communications services providers are not required to file the form with the Department and notify it of the methods to be used for determining the local taxing jurisdiction in which service addresses are located.
    SUBJECT AREA TO BE ADDRESSED: The subject of this rule development workshop is the Department’s proposed changes to these forms used by the Department in the administration of the communications services tax. This rule development workshop provides an opportunity to discuss these proposed form changes with interested parties.
    SPECIFIC AUTHORITY: 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS.
    LAW IMPLEMENTED: 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.
    IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
    TIME AND DATE: August 5, 2008, 10:00 a.m.
    PLACE: Room 442, Carlton Building, 501 S. Calhoun Street, 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: Larry Green at (850)922-4830. 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT myflorida.com/dor/rules.

Document Information

Subject:
The subject of this rule development workshop is the Department’s proposed changes to these forms used by the Department in the administration of the communications services tax. This rule development workshop provides an opportunity to discuss these proposed form changes with interested parties.
Purpose:
The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to adopt, by reference, revisions to Form DR-700012 (Application for Certification of Communications Services Database), and Form DR-700020 (Notification of Method Employed to Determine Taxing Jurisdiction). Specifically, the revisions to form DR-700012, used by providers of communications services and vendors offering service address databases to apply to the Department for certification of a service ...
Rulemaking Authority:
175.1015(5), 185.085(5), 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS.
Law:
175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.
Contact:
Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
Related Rules: (1)
12A-19.100. Public Use Forms