Current through Reg. 50, No. 187; September 24, 2024
(1) This rule is intended to clarify the
application of tax on sales of communications services to residential
households and the documentation and recordkeeping requirements of dealers who
make sales to residential households.
(2) APPLICATION OF TAX.
(a) Sales of communications services to a
residential household are exempt from the state portion of the Florida
communications services tax, imposed by Section
202.12(1)(a),
F.S., and the additional gross receipts tax rate, imposed by Section
203.01(1)(b)3., F.S.
(b) Sales of
communications services to a residential household remain subject to the
Florida gross receipts tax rate, imposed by Section 203.01(1)(b)2., F.S., and
the local communications services tax rates, imposed by Section
202.19, F.S.
(c) The partial exemption for sales to a
residential household does not apply to:
1.
Sales of any video service, as defined in Section
202.11(24),
F.S.;
2. Sales of any
direct-to-home satellite service, as defined in Section
202.11(4),
F.S.; and
3. Sales of mobile
communications services, as defined in Section
202.11(7),
F.S.
(3)
TRANSIENT PUBLIC LODGING ESTABLISHMENTS. The partial exemption for sales to
residential households does not apply to sales to any residence that
constitutes all or part of a transient public lodging establishment, as defined
by Section 509.013, F.S.
(a) The purchaser is required to notify the
communications services dealer when the communications services are used in a
transient public lodging establishment. If the purchaser fails to provide such
notification, the Department will look to the purchaser, rather than the
dealer, for any applicable tax, penalty, or interest due when the services were
purchased for use in a transient public lodging establishment.
(b) Persons that are entitled to an exemption
from sales tax on the purchase of electric power or energy, gas, or fuel for
use in a residential household, as provided in Rules
12A-1.053 and
12A-1.059, F.A.C., are not
entitled to the exemption from communications services tax when the service
address constitutes all or part of a transient public lodging
establishment.
(c) A "transient
public lodging establishment, " as defined in Section
509.013, F.S., means any unit,
group of units, dwelling, building, or group of buildings within a single
complex of buildings that is:
1. Advertised or
held out to the public as a place that is regularly rented to guests;
or
2. Rented more than three times
in a calendar year, with each separate rental period having a duration less
than 1 calendar month or less than 30 days.
(d) Transient public lodging establishments
are rented to guests whose occupancy is intended to be temporary. Examples of
transient public lodging establishments include hotels, motels, bed and
breakfast inns, transient apartments, and vacation rentals.
(4) DOCUMENTATION REQUIREMENTS. A
communications services dealer, unless notified by the purchaser that the
residential exemption does not apply, is not required to collect and remit tax
on sales of communications services when:
(a)
The service is sold at a rate based on a "residential schedule, " under the
tariffs filed by a service provider with the Public Service Commission;
or
(b) A dealer has on file a
writing or document evidencing a representation that the communications
services are being purchased for residential household use. The writing or
document may be a customer application or a certificate that identifies the
customer as purchasing the communications services for residential purposes. A
"customer application" includes a record of information obtained electronically
or orally from the customer in the ordinary course of business. A dealer must
have acted in good faith in accepting the representation of a
customer.
(5)
RECORDKEEPING REQUIREMENTS.
(a) When a dealer
has complied with the documentation requirements of this rule and the
Department determines that tax, penalty, and interest are due, the Department
will look to the customer for payment of the tax, penalty, and interest due.
The Department will look to a dealer for payment of any applicable tax,
penalty, and interest due when a dealer's books and records demonstrate a
failure to comply with the documentation requirements of this rule.
(b) Electronic storage of all required
records through use of imaging, microfiche, or other electronic storage media
will be sufficient compliance with the provisions of this
subsection.
Rulemaking Authority
202.26(3)(c)
FS. Law Implemented 202.125(1),
202.13(2),
202.16(4),
202.19(10),
202.34(3),
202.35(4)
FS.
New 1-31-02, Amended 2-7-11, 1-25-12,
1-17-13.
