Fla. Admin. Code Ch. 12A-19 – Communications Services Tax | Midpage

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Florida Administrative Code

Chapter 12A-19

Fla. Admin. Code Ch. 12A-19

Communications Services Tax

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