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Communications Tax Home
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In order to implement the Communications Services Tax as authorized during the 2000 Florida Legislative Session, the Department of Revenue was specifically granted emergency administrative code rulemaking authority. In an effort to accomplish this task as expeditiously as possible, permanent rules will be promulgated in accordance with guidelines found in the Administrative Procedures Act, Chapter 120, Florida Statutes.
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| Rule #
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Adopted
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General Description
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| 12BER05-1 thru 12BER05-4
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04/1/05 - 09/30/05
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This package contains the following emergency rules:
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12BER05-1 Assignment 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
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12BER05-2 Department of Revenue Electronic Database
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12BER05-3 Certification of Service Address Databases
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12BER05-4 Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions
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Note: Some documents are provided in a secured Adobe Portable Document File (.pdf) format. You may view the document online or print it on a local printer, however, no changes may be made to these
online documents.
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