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TIP #0219-02
DATE ISSUED: June 20, 2002

COMMUNICATIONS SERVICES TAX APPLIES TO USERS
OF SUBSTITUTE COMMUNICATIONS SYSTEMS

Effective October 1, 2001, the communications services tax in Chapter 202, Florida Statutes, applies to the cost of operating substitute communications systems. Section 212.05(1)(g), Florida Statutes, which imposed a use tax on substitute communications systems, was not repealed when the taxation of those systems was moved from Chapter 212 to Chapter 202, Florida Statutes.

The 2002 Legislature has retroactively repealed the use tax on substitute communications systems eliminating the inadvertent double taxation.

References: Chapter 2002-48, Laws of Florida; Chapters 202 and 212, Florida Statutes



FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.