Florida Communications Services Tax Election to File Using Alternative-Period Basis

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12AER15-03Florida Communications Services Tax Election to File Using Alternative-Period Basis

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2015-221, L.O.F., modifies s. 202.27, F.S., to provide that communications services dealers will have the option to elect to file returns using an Alternative-Period Basis Reporting method beginning October 1, 2015. This requires the creation of a form to be used by dealers to notify the Department of their election.

Section 15, Chapter 2015-221, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by that act to s. 202.27, F.S. To provide communications services tax dealers and taxpayers who pay tax directly to the Department the necessary form changes to elect to use Alternative-Period Basis Reporting beginning October 1, 2015, an emergency rule to incorporate the new election form ensures that the public is notified of these law changes by the most appropriate and expedient means. This emergency rule incorporates, by reference, Form DR-700033, Notification of Alternative-Period Basis Reporting for Communications Services Tax, effective October, 2015.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized in Section 15, Chapter 2015-221, L.O.F., the promulgation of an emergency rule by the Department to provide forms and instructions to elect to use Alternative-Period Basis Reporting. The promulgation of this emergency rule, incorporating by reference the form used to make the election, ensures that the public is notified by the most appropriate and expedient means regarding the process to elect to use this reporting method.

SUMMARY: Emergency Rule 12AER15-03 incorporates, by reference, Form DR-700033, Notification for Alternative-Period Basis Reporting for Communications Services Tax, to allow dealers who elect to report communications services tax using an Alternative-Period Basis. The amendments made to s. 202.27, F.S., provide that an Alternative-Period Basis means any month-long period, other than a calendar month, with an end date on or after the 15th day of the month. For example: December 23rd to January 22nd is considered an Alternative-Period for reporting on the January return. The statute further provides that a dealer making an election will be bound by it for at least 12 months.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Kimberly Bevis, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

 

THE FULL TEXT OF THE EMERGENCY RULE IS:

 

12AER15-03 Florida Communications Services Tax Election to File Using Alternative-Period Basis.

(1) Effective October 1, 2015, Form DR-700033, Notification of Alternative-Period Basis Reporting for Communications Services Tax (N. 10/15), is hereby incorporated by reference as paragraph (13) of Rule 12A-19.100, F.A.C.  No further changes are made to this rule.

(2) Copies of this form are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) calling the Department at [phone], Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at [phone] (Voice) and [phone] (TTY).

This rule shall take effect on October 1, 2015.

Rulemaking Authority s. 15, Ch. 2015-221, L.O.F. Law Implemented 202.27, FS., ss. 5, 7, 15, Ch. 2015-221, L.O.F.  History–New _____

 

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE ARE SPECIFIED IN THIS RULE.

EFFECTIVE DATE: October 1, 2015