FL Dept Rev - Communications Services Tax - Rule Number 12A-19.015

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Communications Services Tax

Rule 12A-19.015, F.A.C.
Rule 12A-19.041, F.A.C.
Rule 12A-19.100, F.A.C.

Florida Proposed Rules

Proposed Rule categories:

Administrative Rules

Child Support Enforcement

Communications Services Tax

Corporate Income Tax

Discretionary Sales Surtax

Documentary Stamp Tax

Gross Receipts Tax

Insurance Premium Tax

Motor Vehicle Warranty Fee

Perchloroethylene Tax

Property Tax Oversight

Rental Car Surcharge

Sales and Use Tax

Secondhand Dealers

Solid Waste Fee

Tax on Dry-cleaning

Unemployment Tax

Rule Number:12A-19.015

Rule Title:Recordkeeping Requirements

Notice of Rule Development:

Purpose:The purpose of this notice is to inform the public that the department is developing requirements for records and information to be maintained by communications services tax dealers.

The effect of this action is to ensure that the Department's rules conform to the applicable provisions in Chapter 202, Florida Statutes.