R. 12A-19.010 Registration
R. 12A-19.020 Tax Due at Time of Sale; Tax Returns and Regulations
R. 12A-19.030 Communications Services Tax Direct Pay Permits
R. 12A-19.041 Sales of Communications Services to a Residential Household
R. 12A-19.042 Governmental Exemption from the Communications Services Tax
R. 12A-19.043 Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax
R. 12A-19.050 Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections
R. 12A-19.060 Sales for the Purpose of Resale
R. 12A-19.070 Assignment 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
R. 12A-19.071 Department of Revenue Electronic Database
R. 12A-19.072 Certification of Service Address Databases
R. 12A-19.073 Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions
R. 12A-19.080 Distribution Adjustments Resulting from Misallocation of Tax
R. 12A-19.100 Public Use Forms
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Terms Used In Florida Regulations > Chapter 12A-19 - Communications Services Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.