Florida Regulations 12A-19.020: Tax Due at Time of Sale; Tax Returns and Regulations
Current as of: 2024 | Check for updates
|
Other versions
(1)(a)1. Except as provided in rule Fl. Admin. Code Chapter 12-24, and this rule, all taxes required to be collected in any calendar month by Florida Statutes Chapter 202, are due to the Department on the first day of the month subsequent to the sale of communications services.
2. For recurring charges for communications services, tax is due at the moment that consideration is received for services to be rendered in the future.
3. To avoid penalty and interest for late filing, the payment and return must be received by the Department or be postmarked on or before the 20th day of the month subsequent to the sale of communications services.
(b) When quarterly, semiannual, or annual reporting is authorized by the Department pursuant to Florida Statutes § 202.27(2), the tax is due on the first day of the month following the authorized reporting period and becomes delinquent on the 21st day of that month.
(2) As compensation for the prescribed record keeping, and accounting for and timely remittance of taxes, persons collecting taxes imposed by and administered under Florida Statutes Chapter 202, are allowed a collection allowance when the return is timely filed with the Department and the amount of tax due is remitted with the return, except as provided in Fl. Admin. Code R. 12-24.009
(a) The collection allowance rate depends upon the method used by a communications services tax dealer to assign service addresses to local taxing jurisdictions.
1. A dealer of communications services may deduct .75 percent of the amount of tax due as a collection allowance when the dealer:
a. Employs the electronic database provided by the Department under Florida Statutes § 202.22(2);
b. Employs a database that has been certified by the Department under Florida Statutes § 202.22(3); or
c. Employs enhanced zip codes to assign each street address, address range, post office box, or post office box range to a specific local taxing jurisdiction under Section 202.22(1)(c), F.S.
2. When a dealer of communications services employs a method of assigning service addresses other than those provided in subparagraph 1., the deduction allowed to the dealer is .25 percent of the amount of the tax due to the Department.
(b) Except as provided herein, all communications services tax dealers must notify the Department of the method or methods the dealer will employ to determine local taxing jurisdictions in which service addresses are located. The notification to the Department must be made by indicating the method of Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097) All subsequent changes must be reported using Form DR-700020, Notification of Method Employed to Determine Taxing Jurisdiction (Communications Services Tax) (incorporated by reference in Fl. Admin. Code R. 12A-19.100). If a communications services tax dealer that is required to notify the Department of the method to be used to determine local taxing jurisdictions fails to notify the Department that the dealer will use a method described in subparagraph (a)1., the dealer will be assigned an initial collection allowance of .25 percent. If a dealer is assigned a collection allowance of .25 percent due to failure to notify the Department of use of a method described in subparagraph (a)1., the dealer will be assigned a .75 percent collection allowance upon subsequently providing a completed Form DR-700020. The dealer will be entitled to a refund or credit of the difference between the .25 percent collection allowance initially assigned and the .75 percent collection allowance during any period the dealer was using an eligible method and claiming the lower allowance prior to notifying the Department. The following persons are not responsible for collecting and remitting local communications services taxes and are not required to file Form DR-700020:
1. Direct-to-home satellite providers;
2. Resellers of prepaid calling arrangements;
3. Direct pay permit applicants with no obligation to collect and remit local communications services taxes;
4. Pay telephone operators; and,
5. Persons who will make no sales of communications services except to purchasers who purchase for resale in compliance with the provisions of Fl. Admin. Code R. 12A-19.060
(c) A communications services tax dealer that assigns customer service addresses using both methods that are eligible for the .75 percent collection allowance and methods that are eligible for only the .25 percent collection allowance must indicate on Form DR-1 or Form DR-700020, as provided in paragraph (b), all of the methods that the dealer will employ. In order to claim the .75 percent collection allowance on collections for service addresses assigned pursuant to a method or methods eligible for that collection allowance rate, a dealer will be required to file separate returns for collections eligible for each of the two collection allowances.
(3)(a) Form DR-700016, Florida Communications Services Tax Return (incorporated by reference in Fl. Admin. Code R. 12A-19.100), accompanied by the applicable payment, is due on the first day of the month subsequent to the sale of communications services. A return is required to be filed with the Department even when no tax is due with the return.
(b) Form DR-700016, Florida Communications Services Tax Return, contains current tax rates for each local taxing jurisdiction. These rates are also contained on the Department’s website at www.floridarevenue.com/taxes/rates. The Department’s website and Form DR-700016 are revised annually to reflect changes to the tax rate of local jurisdictions. Versions of Form DR-700016, Florida Communications Services Tax Return, and the applicable reporting periods and service billing dates are provided in Fl. Admin. Code R. 12A-19.100
(4)(a) A communications services tax is due on purchases of communications services subject to the state communications services taxes imposed under Sections 202.12 and 203.01(1)(a)2., F.S., and the local communications services tax imposed under Florida Statutes § 202.19, when the communications services are purchased from a seller located in Florida or in another state, territory, the District of Columbia, or foreign country who is not a registered Florida dealer.
(b) Any person who purchases communications services at retail from a Florida dealer is liable for the state communications services tax imposed under Sections 202.12 and 203.01(1)(a)2., F.S., and the local communications services taxes imposed under Florida Statutes § 202.19 Proof of payment of the tax to a Florida dealer is sufficient to relieve the purchaser from liability for the tax. Any person engaged in the business of providing taxable communications services in Florida who is required to be a registered Florida dealer remains liable for the communications services taxes until paid to the Department.
(c) Any person who purchases taxable communications services within Florida, or outside Florida, without payment of the applicable communications services tax is required to remit use tax to the Department based on the cost of the communications services. Persons who are not registered with the Department are required to pay use tax with Form DR-700019, Communications Services Tax Return (incorporated by reference in Fl. Admin. Code R. 12A-19.100), on a semi-annual basis. To avoid penalty and interest for late filing, the payment and return for the period ending June 30 must be received by the Department or be postmarked on or before July 20th, and the return for the period ending December 31 must be received by the Department or be postmarked on or before January 20th.
(5) For purposes of this rule, when the 20th day falls on Saturday, Sunday, or a legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day that is not a Saturday, Sunday, or legal holiday. For purposes of this rule, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday as this term is defined in Florida Statutes Chapter 683, and s. 7503 of the Internal Revenue Code of 1986, as amended. A “”legal holiday”” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.
(6) Purchasers paying communications services use tax directly to the Department are not allowed to deduct a collection allowance as compensation for the prescribed record keeping, accounting for, and timely remittance of taxes imposed by and administered under Florida Statutes Chapter 202
(7) The failure of any dealer to secure a tax return for communications services tax does not relieve the dealer from the requirement to file a return or to remit tax due to the Department. The Department is not authorized to extend the time for any dealer under Florida Statutes Chapter 202, to file any return or to pay any tax due.
(8) A return for communications services tax filed with the Department that does not include the required schedules as indicated on the return is considered an “”incomplete return”” and subject to penalty as provided in Florida Statutes § 202.28(1)
(9)(a) Persons who are required to make a return or to pay taxes imposed by and administered under chapter 202, F.S., and fail to do so will be subject to penalties, as provided in Florida Statutes § 202.28
(b) Persons who fail to remit collected taxes with intent to unlawfully deprive or defraud the state or local government of its moneys or the use or benefit thereof are subject to penalties imposed under Florida Statutes § 202.33
(10) Interest shall accrue on any delinquent tax at the rate established pursuant to Florida Statutes § 213.235, and Fl. Admin. Code R. 12-3.0015 (prorated daily). Interest accrues on the amount of tax due from the date of delinquency until the date on which the tax is paid.
Rulemaking Authority 202.151, 202.26(3)(a), 202.27(1), 202.28(2)(b)3. FS. Law Implemented 202.12(1), 202.151 202.16, 202.19(1), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33(2), 202.35(1) FS. History-New 1-31-02, Amended 4-17-03, 7-31-03, 10-1-03, 9-28-04, 6-28-05, 7-16-06, 3-25-20.
Terms Used In Florida Regulations 12A-19.020
- 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.
3. To avoid penalty and interest for late filing, the payment and return must be received by the Department or be postmarked on or before the 20th day of the month subsequent to the sale of communications services.
(b) When quarterly, semiannual, or annual reporting is authorized by the Department pursuant to Florida Statutes § 202.27(2), the tax is due on the first day of the month following the authorized reporting period and becomes delinquent on the 21st day of that month.
(2) As compensation for the prescribed record keeping, and accounting for and timely remittance of taxes, persons collecting taxes imposed by and administered under Florida Statutes Chapter 202, are allowed a collection allowance when the return is timely filed with the Department and the amount of tax due is remitted with the return, except as provided in Fl. Admin. Code R. 12-24.009
(a) The collection allowance rate depends upon the method used by a communications services tax dealer to assign service addresses to local taxing jurisdictions.
1. A dealer of communications services may deduct .75 percent of the amount of tax due as a collection allowance when the dealer:
a. Employs the electronic database provided by the Department under Florida Statutes § 202.22(2);
b. Employs a database that has been certified by the Department under Florida Statutes § 202.22(3); or
c. Employs enhanced zip codes to assign each street address, address range, post office box, or post office box range to a specific local taxing jurisdiction under Section 202.22(1)(c), F.S.
2. When a dealer of communications services employs a method of assigning service addresses other than those provided in subparagraph 1., the deduction allowed to the dealer is .25 percent of the amount of the tax due to the Department.
(b) Except as provided herein, all communications services tax dealers must notify the Department of the method or methods the dealer will employ to determine local taxing jurisdictions in which service addresses are located. The notification to the Department must be made by indicating the method of Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097) All subsequent changes must be reported using Form DR-700020, Notification of Method Employed to Determine Taxing Jurisdiction (Communications Services Tax) (incorporated by reference in Fl. Admin. Code R. 12A-19.100). If a communications services tax dealer that is required to notify the Department of the method to be used to determine local taxing jurisdictions fails to notify the Department that the dealer will use a method described in subparagraph (a)1., the dealer will be assigned an initial collection allowance of .25 percent. If a dealer is assigned a collection allowance of .25 percent due to failure to notify the Department of use of a method described in subparagraph (a)1., the dealer will be assigned a .75 percent collection allowance upon subsequently providing a completed Form DR-700020. The dealer will be entitled to a refund or credit of the difference between the .25 percent collection allowance initially assigned and the .75 percent collection allowance during any period the dealer was using an eligible method and claiming the lower allowance prior to notifying the Department. The following persons are not responsible for collecting and remitting local communications services taxes and are not required to file Form DR-700020:
1. Direct-to-home satellite providers;
2. Resellers of prepaid calling arrangements;
3. Direct pay permit applicants with no obligation to collect and remit local communications services taxes;
4. Pay telephone operators; and,
5. Persons who will make no sales of communications services except to purchasers who purchase for resale in compliance with the provisions of Fl. Admin. Code R. 12A-19.060
(c) A communications services tax dealer that assigns customer service addresses using both methods that are eligible for the .75 percent collection allowance and methods that are eligible for only the .25 percent collection allowance must indicate on Form DR-1 or Form DR-700020, as provided in paragraph (b), all of the methods that the dealer will employ. In order to claim the .75 percent collection allowance on collections for service addresses assigned pursuant to a method or methods eligible for that collection allowance rate, a dealer will be required to file separate returns for collections eligible for each of the two collection allowances.
(3)(a) Form DR-700016, Florida Communications Services Tax Return (incorporated by reference in Fl. Admin. Code R. 12A-19.100), accompanied by the applicable payment, is due on the first day of the month subsequent to the sale of communications services. A return is required to be filed with the Department even when no tax is due with the return.
(b) Form DR-700016, Florida Communications Services Tax Return, contains current tax rates for each local taxing jurisdiction. These rates are also contained on the Department’s website at www.floridarevenue.com/taxes/rates. The Department’s website and Form DR-700016 are revised annually to reflect changes to the tax rate of local jurisdictions. Versions of Form DR-700016, Florida Communications Services Tax Return, and the applicable reporting periods and service billing dates are provided in Fl. Admin. Code R. 12A-19.100
(4)(a) A communications services tax is due on purchases of communications services subject to the state communications services taxes imposed under Sections 202.12 and 203.01(1)(a)2., F.S., and the local communications services tax imposed under Florida Statutes § 202.19, when the communications services are purchased from a seller located in Florida or in another state, territory, the District of Columbia, or foreign country who is not a registered Florida dealer.
(b) Any person who purchases communications services at retail from a Florida dealer is liable for the state communications services tax imposed under Sections 202.12 and 203.01(1)(a)2., F.S., and the local communications services taxes imposed under Florida Statutes § 202.19 Proof of payment of the tax to a Florida dealer is sufficient to relieve the purchaser from liability for the tax. Any person engaged in the business of providing taxable communications services in Florida who is required to be a registered Florida dealer remains liable for the communications services taxes until paid to the Department.
(c) Any person who purchases taxable communications services within Florida, or outside Florida, without payment of the applicable communications services tax is required to remit use tax to the Department based on the cost of the communications services. Persons who are not registered with the Department are required to pay use tax with Form DR-700019, Communications Services Tax Return (incorporated by reference in Fl. Admin. Code R. 12A-19.100), on a semi-annual basis. To avoid penalty and interest for late filing, the payment and return for the period ending June 30 must be received by the Department or be postmarked on or before July 20th, and the return for the period ending December 31 must be received by the Department or be postmarked on or before January 20th.
(5) For purposes of this rule, when the 20th day falls on Saturday, Sunday, or a legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day that is not a Saturday, Sunday, or legal holiday. For purposes of this rule, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday as this term is defined in Florida Statutes Chapter 683, and s. 7503 of the Internal Revenue Code of 1986, as amended. A “”legal holiday”” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.
(6) Purchasers paying communications services use tax directly to the Department are not allowed to deduct a collection allowance as compensation for the prescribed record keeping, accounting for, and timely remittance of taxes imposed by and administered under Florida Statutes Chapter 202
(7) The failure of any dealer to secure a tax return for communications services tax does not relieve the dealer from the requirement to file a return or to remit tax due to the Department. The Department is not authorized to extend the time for any dealer under Florida Statutes Chapter 202, to file any return or to pay any tax due.
(8) A return for communications services tax filed with the Department that does not include the required schedules as indicated on the return is considered an “”incomplete return”” and subject to penalty as provided in Florida Statutes § 202.28(1)
(9)(a) Persons who are required to make a return or to pay taxes imposed by and administered under chapter 202, F.S., and fail to do so will be subject to penalties, as provided in Florida Statutes § 202.28
(b) Persons who fail to remit collected taxes with intent to unlawfully deprive or defraud the state or local government of its moneys or the use or benefit thereof are subject to penalties imposed under Florida Statutes § 202.33
(10) Interest shall accrue on any delinquent tax at the rate established pursuant to Florida Statutes § 213.235, and Fl. Admin. Code R. 12-3.0015 (prorated daily). Interest accrues on the amount of tax due from the date of delinquency until the date on which the tax is paid.
Rulemaking Authority 202.151, 202.26(3)(a), 202.27(1), 202.28(2)(b)3. FS. Law Implemented 202.12(1), 202.151 202.16, 202.19(1), 202.22(6), 202.27, 202.28(1), (2), 202.30(3), 202.33(2), 202.35(1) FS. History-New 1-31-02, Amended 4-17-03, 7-31-03, 10-1-03, 9-28-04, 6-28-05, 7-16-06, 3-25-20.