NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE
RULE NO.:RULE TITLE:
12A-19.070Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
Section 202.22(2), F.S., requires the Department of Revenue to create and maintain an electronic situsing database that assigns service addresses to local taxing jurisdictions for purposes of the communications services tax. The updates to the Address/Jurisdiction Database, as posted on September 30, 2024, become effective on January 1, 2025. The database can be accessed at https://pointmatch.floridarevenue.com.
The next update to the database will be effective July 1, 2025, and is required to be posted 90 days in advance of the effective date. Local governments are required to submit changes and additions for inclusion in the July 1, 2025, update no later than March 1, 2025. Additional information concerning procedures for requesting changes and additions to the database is available from the Department of Revenue Local Government Unit by telephone at (850)717-6630 or by email at Local-Govt-Unit@floridarevenue.com. Persons with hearing or speech impairments may call the Florida Relay Service at 711, (800)955-8770 (Voice) and (800)955-8771 (TTY).
