Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-19 - COMMUNICATIONS SERVICES TAX
- Section 12A-19.010 - Registration
- Section 12A-19.020 - Tax Due at Time of Sale; Tax Returns and Regulations
- Section 12A-19.030 - Communications Services Tax Direct Pay Permits
- Section 12A-19.041 - Sales of Communications Services to a Residential Household
- Section 12A-19.042 - Governmental Exemption from the Communications Services Tax
- Section 12A-19.043 - Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax
- Section 12A-19.050 - Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections
- Section 12A-19.060 - Sales for the Purpose of Resale
- Section 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
- Section 12A-19.071 - Department of Revenue Electronic Database
- Section 12A-19.072 - Certification of Service Address Databases
- Section 12A-19.073 - Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions
- Section 12A-19.080 - Distribution Adjustments Resulting from Misallocation of Tax
- Section 12A-19.100 - Public Use Forms
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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