Form Dr-700019 - Communications Services Use Tax Return

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DR-700019
Communications Services Use Tax Return
N. 12/02
General Information and Instructions
This form is for reporting use tax only. For more information, see “Who must file a use tax return?”
Direct-to-home satellite services are taxed at a rate of 13.17
What is the communications services tax?
percent (.1317).
The communications services tax is a simplified tax that became
Residential telephone service is exempt from the state portion of
effective October 1, 2001, replacing several state and local taxes
the communications services tax when separately stated. This
with a simpler tax structure. Communications services tax is
service is subject to the gross receipts and local portions of the tax.
imposed by Chapter 202, Florida Statutes. The tax is imposed on
Mobile telephone, cable, and direct-to-home satellite services
voice, data, audio, video, or any other information or signal,
are fully taxable, even if provided to a residence.
including cable services that are transmitted by any medium.
Examples of services subject to the tax include:
Who must file a use tax return?
• Long distance or toll telephone.
If you purchase communications services from a seller that does
• Cable television.
not collect tax, you are required to report and remit use tax.
• Direct-to-home satellite.
Complete a Communications Services Use Tax Return
• Mobile communications.
(Form DR-700019), detach the coupon, and send it with your
• Private communications.
payment to the Department of Revenue. If you are no longer
• Pager and beeper.
purchasing taxable services, check the box on the reverse side of
• Telephone charge made by a hotel or motel.
the coupon to indicate that this is your final return.
• Facsimiles (fax), when not provided in the course of
professional or advertising services.
Note: Registered communications services providers should
• Telex, telegram, and teletypewriter.
not use this form. Registered providers should file Form
DR-700016 (Communications Services Return) to report tax.
Examples of services not subject to the tax include:
• Information services (these services may include electronic
When is the use tax return due and payable?
publishing, web-hosting services, or end user 900-number
The filing frequency is semi-annual (June and December). Returns
services).
and payments for the collection period ending June 30 are due on
• Internet access services, electronic mail services, electronic
July 1 and late after July 20. Returns and payments for the
bulletin board services, or similar online computer services.
collection period ending December 31 are due on January 1 and
• Sale or recharge of prepaid calling arrangements.
th
late after January 20. However, if the 20
falls on a Saturday,
• Pay telephone charges.
Sunday, or federal or state holiday, they will not be considered late
What is the tax rate?
if they are postmarked on the first business day following the 20
th
.
Except for direct-to-home satellite services, the communications
Penalty and interest
services tax rate includes a state portion, a gross receipts portion,
Penalty and interest are due on late payments. See line-by-line
and a local portion. The rate for the state portion is 6.8 percent
instructions for more information.
(.068). The rate for the gross receipts portion is 2.37 percent
(.0237). Each local taxing jurisdiction (municipality, charter county,
Where to send payments and returns
or unincorporated county) has a specific local tax rate. To verify
Make check payable to and send with return to:
current local rates, visit the Department’s Internet site at
FLORIDA DEPARTMENT OF REVENUE,
or call Taxpayer Services at
PO BOX 6520, TALLAHASSEE FL 32314-6520.
1-800-352-3671 (in Florida only) or 850-488-6800.
(continued on reverse)
Florida Communications Services Use Tax Return
DR-700019
DOR USE ONLY
N. 12/02
Detach coupon and mail with check.
postmark or hand delivery date
REPORTING PERIOD
FROM:
US DOLLARS
CENTS
TO:
,
7. Amount due from
Line 7 on reverse side
M
M
D
D
Y
Y
Y
Y
M
M
D
D
Y
Y
Y
Y
,
8. Penalty
,
9. Interest
,
10. Total amount due with return
FEIN
Name
Address
SSN (if no FEIN)
City/St/ZIP
Business Partner Number
Payment is due on
and LATE
9999 9 99999999 9999999999 9 9999999999 9999 9
if postmarked or hand delivered after
9999 9 99999999 0063004043 1 9999999999 9999 2

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