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TIP # 04A19-10
DATE ISSUED: December 3, 2004

Annual Resale Certificate
for
Communications Services Tax

Enclosed is your 2005 Annual Resale Certificate for Communications Services Tax (Form DR-700015). This certificate is valid immediately and expires on December 31, 2005.

Communications services purchases for resale may be exempted from communications services tax if the purchaser has registered with the Department prior to making the purchase. The registered purchaser must provide the seller with a signed copy of its Annual Resale Certificate for Communications Services.

If a selling dealer has a copy of an Annual Resale Certificate for Communications Services on file for a purchaser, subsequent sales for the purpose of resale to that purchaser during the calendar year do not require a new copy of the certificate. However, a selling dealer must obtain a new copy of the purchaser's Annual Resale Certificate for Communications Services from its purchasers for sales made for the purpose of resale in subsequent calendar years.

An Annual Resale Certificate for Communications Services cannot be used to make tax-exempt purchases of services that are not for resale. Misuse of the certificate will subject the user to penalties as provided by law.

References: Section 202.17, Florida Statutes, and Rule 12A-19.060, Florida Administrative Code



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, 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.