The purpose of this notice is to inform the public that the department is developing requirements for records and information to be maintained by communications services tax dealers. The effect of this action is to ensure that the Department’s ...

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-19.015: Recordkeeping Requirements
PURPOSE AND EFFECT: The purpose of this notice is to inform the public that the department is developing requirements for records and information to be maintained by communications services tax dealers.
The effect of this action is to ensure that the Department’s rules conform to the applicable provisions in Chapter 202, Florida Statutes.
SUBJECT AREA TO BE ADDRESSED: The subject area that will be addressed is the records and information required to be maintained by communications services tax dealers.
SPECIFIC AUTHORITY: 202.28(1)(b)2. FS.
LAW IMPLEMENTED: 202.26(3)(f), (j), 202.28(1)(b)2., 202.34(1), (3) FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
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 2 days before the workshop/meeting by contacting: Florida Relay Service, 1(800)955-8770 (Voice) and 1(800)955-8771 (TDD). 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: Vince Aldridge, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443 telephone [phone], e-mail address: [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS NOT AVAILABLE.