1. (1) SCOPE. This rule establishes the rates and conditions for payments to reimburse reasonably necessary costs directly incurred by third-party recordkeepers in searching for, reproducing, or transporting books, records, written materials, and electronically recorded information required to be produced under a subpoena duces tecum served by the Department for communications services tax or sales and use tax.

2. (2) DEFINITIONS. For purposes of this rule, the following definitions apply:

   1. (a) “Subpoena” means a legal document that requires the attendance and testimony of a witness.
   2. (b) “Subpoena duces tecum” means a legal document that requires the production of specified books, records, written materials, and electronically recorded information and may require the attendance and testimony of a witness.
   3. (c) “Third-party recordkeeper” means any person or entity defined as a “third-party recordkeeper” under section 202.36(4)(b)3. or 212.14(7)(b)3., F.S.

3. (3) COMPENSATION.

   1. (a) Any third-party recordkeeper who receives a subpoena issued by the Department will be compensated for costs incurred for appearing to testify at the rate of $5 for each day of actual attendance at a proceeding conducted by the Department, plus 6 cents per mile for the actual distance traveled to and from the location of the proceeding. The actual distance traveled will be computed based upon the official mileage used for state employee travel, as provided in section 112.061, F.S.

   2. (b) 1. Any third-party recordkeeper who receives a subpoena duces tecum will be compensated for costs directly incurred to produce, search for, reproduce, and transport the documents requested at the following rates:

      a. $10 per hour for each hour consumed in producing, searching for, and copying such records;

      b. 10 cents per page for reproducing such records; plus

      c. The actual costs incurred to ship or mail the documents to the Department.

      2. Compensation for costs made pursuant to this paragraph is in addition to any mileage allowance and fees paid under paragraph (a).

   3. (c) 1. To request compensation, a third-party recordkeeper is required to submit an invoice to the employee of the Department who served the subpoena duces tecum. The invoice must contain:

      a. The third-party recordkeeper’s name, address, and federal employer identification number;

      b. The case name and number appearing on the subpoena or subpoena duces tecum;

      c. The name of the taxpayer to whom the records pertain;

      d. The name of the Department employee who served the subpoena or subpoena duces tecum; and,

      e. An itemized listing of the incurred costs being submitted for compensation.

      2. In order to receive compensation from the state, any third-party recordkeepers who receive a subpoena or subpoena duces tecum must keep adequate records of research time, the actual distance traveled to and from the location of the proceeding, shipping and mailing costs, and the number of reproductions made, as applicable.

Rulemaking Authority 202.36(4)(h), 212.14(7)(h), 212.17(6), 213.06(1) FS. Law Implemented 202.36(4), 212.14(7), FS. History‒New 7-31-03.