Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-19 - COMMUNICATIONS SERVICES TAX
Section 12A-19.010 - Registration
Universal Citation: FL Admin Code R 12A-19.010
Current through Reg. 50, No. 187; September 24, 2024
(1) Scope of rule. This rule provides guidelines regarding the procedures and requirements for the registration of persons providing communications services and persons requesting a communications services tax direct pay permit.
(2)
(a)
With the exception of the activities described in paragraph (3)(c), a person
that engages in the business of providing communications services must register
with the Department to obtain a Communications Services Tax Certificate of
Registration (Form DR-700014).
(b)
Registration with the Department for communications services tax purposes is
available by using one of the following methods:
1. Registering through the Department's
website (www.floridarevenue.com)
using the Department's eServices.
2. Filing a Florida Business Tax Application
(Form DR-1, incorporated by reference in Rule
12A-1.097, F.A.C.) with the
Department, as indicated on the form.
(3)
(a)
Except as provided herein, a person registering with the Department for the
communications services tax must notify the Department of the method(s) that
will be employed to determine the local taxing jurisdiction in which service
addresses are located. The notification to the Department must be made by
indicating the method on Form DR-1. The following persons are not required to
indicate a method with respect to the following activities:
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 Rule
12A-19.060,
F.A.C.
(b) Persons who
must register for the communications services tax include persons who provide
the transmission, conveyance, or routing of voice, data, audio, video, or any
other information or signals, including video services, to a point, or between
or among points, by or through any electronic, radio, satellite, cable,
optical, microwave, or other medium or method now in existence or hereafter
devised, regardless of the protocol used for such transmission or conveyance,
for a consideration, except as provided in paragraph (c).
(c) Persons who only engage in the following
activities are not required to register for the communications services tax:
1. Information services;
a. An information service is the offering of
a capability for generating, acquiring, storing, transforming, processing,
retrieving, using, or making available information via communications
services.
b. Examples of an
information service are electronic publishing, web-hosting service, and
end-user 900 number service.
2. The installation or maintenance of wiring
or equipment on a customer's premises;
3. The sale or rental of tangible personal
property;
4. The sale of
advertising services, such as directory advertising;
5. Bad check services;
6. Late payment services;
7. Billing and collection services;
8. Internet access services, electronic mail
services, electronic bulletin board services, or similar on-line computer
services;
9. Communications
services paid for by inserting coins into coin-operated communications devices
available to the public;
10. The
sale or recharge of prepaid calling arrangements;
11. The provision of air-to-ground
communications services, defined as a radio service provided to purchasers
while on board an aircraft; and,
12. The provision of professional or
advertising services that include charges for the service of sending or
receiving a document, commonly referred to as a facsimile, regardless of
whether the charge is separately stated.
(d) Persons who engage in the business of the
sale of communications services paid for by inserting coins into coin-operated
communications devices available to the public and/or the purchase of
communications services for resale as prepaid calling arrangements may register
for the communications services tax, even though registration is not required.
Such persons may elect to register in order to purchase communications services
for resale in compliance with Rule
12A-19.060,
F.A.C.
(4) In order to self-accrue the communications services tax, persons must obtain a Communications Services Tax Certificate of Registration (Form DR-700014), as provided in subsection (2). See Rule 12A-19.030, F.A.C., Communications Services Tax Direct Pay Permits.
Rulemaking Authority 202.17(3)(a), 202.22(6)(a), 202.26(3)(e), (h) FS. Law Implemented 202.11(1), (5), (8), (12), (13), 202.12(1)(b), 202.17(1), (4), 202.22(6)(a), 202.27(6) FS.
New 1-31-02, Amended 4-17-03, 7-16-06, 1-17-13, 3-25-20.
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