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TIP # 02A19-04
DATE ISSUED: August 1, 2002

CHANGES IN LOCAL COMMUNICATIONS SERVICES
TAX RATES EFFECTIVE OCTOBER 1, 2002


Beginning October 1, 2002, most local communications services tax (CST) rates will change. These new rates are due to the provision in the Florida Statutes that sets the rates [see Section 202.20 (1) (b), Florida Statutes], or are pursuant to an ordinance adopted by the governing authority of each county or municipality.

The local tax rate for CST includes both the local rate imposed under the CST statute (Section 202.19, Florida Statutes) and the discretionary sales surtax imposed under the sales and use tax statute (Section 212.055, Florida Statutes).

The new rates are effective for all bills issued on or after October 1, 2002, regardless of the date that the service is rendered or transacted. These rates will stay in effect until further notice by the Department.

The attached rate schedule contains all the new rates effective October 1, 2002. Or you may visit the Department's Internet site at www.myflorida.com/dor to download a list of CST rates.

References: Sections 202.19, 202.20 and 212.055, 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.