The purpose of the proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), is to remove obsolete provisions regarding the tax return previously used for reporting the communications services tax on substitute ...

DEPARTMENT OF REVENUE

RULE NO.:RULE TITLE:

12-24.023Recordkeeping Requirements – General

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12-24.023, F.A.C. (Recordkeeping Requirements - General), is to remove obsolete provisions regarding the tax return previously used for reporting the communications services tax on substitute communications systems, which was repealed by Chapter 2005-187, L.O.F.

SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is the removal of an obsolete provision regarding the substitute communications systems tax return required prior to the repeal of the tax on substitute communications systems by Chapter 2005-187, L.O.F.

RULEMAKING AUTHORITY: 202.26(3)(a), 213.06(1), 443.1317 FS.

LAW IMPLEMENTED: 202.30, 213.34, 213.35, 443.1317, 443.163 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:

DATE AND TIME: September 5, 2013, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1820, 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 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 PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

PART II TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

12-24.023 Recordkeeping Requirements – General.

(1) through (4) No change.

(5) Pursuant to Section 202.28(1), F.S., taxpayers who fail to properly initiate a communications services tax return or a substitute communications systems tax return by electronic data interchange (EDI) as required in Section 202.30(2), F.S., are not authorized to claim the collection allowance authorized by Section 202.28, F.S., for the proper filing of tax returns.

Rulemaking Authority 202.26(3)(a), 213.06(1), 443.1317 FS. Law Implemented 202.30, 213.34, 213.35, 443.1317, 443.163 FS. History–New 10-24-96, Amended 4-30-02, 10-5-03,__________.