TIP # 05A19-05
DATE ISSUED: November 22, 2005
COMMUNICATIONS SERVICES TAX
FILING FREQUENCY CHANGED TO MONTHLY
BEGINNING JANUARY 1, 2006
The filing frequency for your communications services tax account has been changed. Beginning with the January 1, 2006, reporting period, you will be required to file monthly. This change in filing requirements is necessary because you paid more than $1,000 in communications services tax during the period from July 1, 2004, through June 30, 2005.
You will receive a personalized communications services tax return (Form DR-700016) for the month of January and each month thereafter. Your January monthly tax return will be mailed during the third week of January. Taxpayers filing electronically, or who are required to file electronically, will not receive tax returns.
Monthly returns are due on the 1st and are late after the 20th day of the month following the reporting period. However, if the 20th falls on a Saturday, Sunday, federal or state holiday, returns are not considered late if postmarked on the first business day following the 20th. Your first monthly return will be for the reporting period January 1 through January 31, 2006, and will be due no later than February 21, 2006 (February 20 is a federal holiday).
Although this new filing frequency is effective January 1, 2006, your return for the quarterly, semiannual, or annual reporting period ending December 31, 2005, is still due no later than January 20, 2006. Your last return for 2005 will be mailed to you in late December 2005, and must be filed timely to avoid possible late-filing penalty and interest charges.
The Department offers the convenience of using the Internet to file and/or pay communications services tax. If you would like to file and/or pay taxes electronically, please go to the Department's Internet site at www.myflorida.com/dor and click on e-Services for more information.
References: Section 202.27, Florida Statutes; Rule 12A-19.020, 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 Internet site at www.myflorida.com/dor. Or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671 or 850-488-6800.
Persons with hearing or speech impairments may call our TDD at 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.