The Department is developing new Rule 12A-19.022, F.A.C. (Prepaid Calling Arrangements), to provide guidance to taxpayers on the application of Florida taxes to the retail sale of prepaid communications plans and services.

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-19.022 Prepaid Calling Arrangements

PURPOSE AND EFFECT: The Department is developing new Rule 12A-19.022, F.A.C. (Prepaid Calling Arrangements), to provide guidance to taxpayers on the application of Florida taxes to the retail sale of prepaid communications plans and services.

SUBJECT AREA TO BE ADDRESSED: The subject areas to be addressed are the application of the definitions of a “prepaid calling arrangement” and “sales price,” as those terms are defined in subsections 202.11(9) and (13), F.S., to the retail sale of prepaid communications plans and services.

RULEMAKING AUTHORITY: 202.26(3)(c) FS.

LAW IMPLEMENTED: 202.11(9), (13), 202.12, 202.19 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: October 15, 2013, 9:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, 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: Tammy Miller at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, [phone] (TDD) or [phone] (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Ellen Wolfgang, Deputy Director, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

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