Florida · Regulations
12A-19 — COMMUNICATIONS SERVICES TAX
14 sections
14 sections
- 12A-19.010, F.A.C.12A-19.010. Registration
- 12A-19.020, F.A.C.12A-19.020. Tax Due at Time of Sale; Tax Returns and Regulations
- 12A-19.030, F.A.C.12A-19.030. Communications Services Tax Direct Pay Permits
- 12A-19.041, F.A.C.12A-19.041. Sales of Communications Services to a Residential Household
- 12A-19.042, F.A.C.12A-19.042. Governmental Exemption from the Communications Services Tax
- 12A-19.043, F.A.C.12A-19.043. Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax
- 12A-19.050, F.A.C.12A-19.050. Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections
- 12A-19.060, F.A.C.12A-19.060. Sales for the Purpose of Resale
- 12A-19.070, F.A.C.12A-19.070. 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
- 12A-19.071, F.A.C.12A-19.071. Department of Revenue Electronic Database
- 12A-19.072, F.A.C.12A-19.072. Certification of Service Address Databases
- 12A-19.073, F.A.C.12A-19.073. Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions
- 12A-19.080, F.A.C.12A-19.080. Distribution Adjustments Resulting from Misallocation of Tax
- 12A-19.100, F.A.C.12A-19.100. Public Use Forms