The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services ...

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: (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed during specified months; and (2) adopt, by reference, revisions to Form DR-700016, Communications Services Tax Return.
SUMMARY: The proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms): (1) provide which version of Form DR-700016, Florida Communications Services Tax Return, is to be used to report communications services tax on services billed on or after January 1, 2006; and (2) adopt, by reference, those versions of Form DR-700016, Communications Services Tax Return, that are to be used to report the tax during the specified periods.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS.
LAW IMPLEMENTED: 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, 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: September 5, 2007, 9:00 a.m.
PLACE: Room 118, 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 [phone]. 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 IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

12A-19.100 Public Use Forms.

(1)(a) The Department employs the following public-use forms and instructions in the administration of Chapter 202, F.S., Communications Services Tax. These forms are hereby incorporated by reference in this rule.

(b) No change.

(2) The following versions of Form DR-700016, Florida Communications Services Tax Return, are applicable to the reporting periods and service billing dates indicated:

 

REVISION DATE	REPORTING PERIODS	SERVICE BILLING DATES
09/07	September 2007	September 1, 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

 

Form Number                Title                                                        Effective

                                                                                                        Date

(3) No change.

(4)(a) DR-700016           Florida Communications
                                                Services Tax Return
                                                (R. 09/07)                                               ____

(b) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 06/07)                                               ____

(c) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 02/07)                                               ____

(d) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 01/07)                                               ____

(e) DR-700016               Florida Communications
                                                Services Tax Return
                                                (R. 06/06)                                               ____

(a) through (s) renumbered (f) through (x) No change.

(5) through (12) No change.

Specific Authority 202.151, 202.16(2), 202.26(3)(a), (c), (d), (e), (j), 202.27(7) FS. Law Implemented 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. History–New 4-17-03, Amended 7-31-03, 10-1-03, 9-28-04, 6-28-05, 11-14-05, 7-16-05, 4-5-07,________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Buzz McKown, Revenue Program Administrator II, Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443; telephone number [phone]
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: July 30, 2007
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The proposed amendments to Rule Chapter 12A-19, F.A.C. (Communications Services Tax), were noticed in the Florida Administrative Weekly on February 2, 2007 (Vol. 33, No. 5, pp. 418-419). A rule development workshop was held on February 20, 2007. No one appeared to provide comment regarding these proposed rule changes. No written comments have been received by the Department.