Communications Services Tax |
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Rule 12A-19.015, F.A.C. Rule 12A-19.021, F.A.C. Rule 12A-19.080, F.A.C. Rule 12A-19.100, F.A.C. |
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| Rule Number:12A-19.021 | |
| Rule Title:Communications Services Tax Brackets | |
| Workshop: | 01/15/09 |
| Purpose:The purpose of the creation of Rule 12A-19.021, F.A.C. (Communications Services Tax Brackets), is to: (1) make available the tax amounts and brackets applicable to each taxable sale of communications services, as provided in Section 202.16(3), F.S.; and (2) provide that when the amount of tax due results in a fraction of a cent, the tax due must be rounded up to the next whole cent. | |