1. (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. (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).

3. (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 at 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.

4. (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.

5. (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).

6. (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.

7. (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.
8. (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 202.17(1), (4), 202.22(6)(a), 202.27(6) FS. History–New 1-31-02, Amended 4-17-03, 7-16-06, 1-17-13, 3-25-20.