Form Dr-700019 - Communications Services Use Tax Return (Page 2 of 2) in pdf

DR-700019

N. 12/02

Page 2

How can I get more information?

If you have questions about this form or the filing requirements for

Lines 5a and 5b - Local portion of tax. Multiply your total

this tax, or you need additional forms, contact Taxpayer Services,

purchases of communications services (excluding direct-to-home

Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-352-3671 (in

satellite services, if any) by the local tax rate of the jurisdiction

Florida only) or 850-488-6800. Hearing or speech impaired

where the services were used. To find the local tax rate for your

persons may call the TDD line at 1-800-367-8331 or 850-922-1115.

jurisdiction, go to our Internet site at

cst.html and click on “Local Tax Rates.” If you are unsure of your

Completing the Return

taxing jurisdiction, click on “Address Lists” to access the Address

Lookup page. If you do not have Internet access, contact Taxpayer

The DR-700019 is a machine-readable form. Please follow the

Services (see “How can I get more information?”). Write the name

hand print or machine print instructions. Use black ink.

of the taxing jurisdiction and the tax amount on Line 5a. If you have

Handwritten Example

Typed Example

locations in more than one jurisdiction, you must calculate the tax

0 0 0 0 0 1 1 1 1 1 2 2 2 2 2 3 3 3 3 3 4 4 4 4 4 5 5 5 5 5 6 6 6 6 6 7 7 7 7 7 8 8 8 8 8 9 9 9 9 9

0123456789

Use black ink.

for each one separately and report the local tax on a separate line

(Line 5b). If you need to report more than two locations, contact

Business partner number - This is a unique identifier assigned by

the Department.

Taxpayer Services.

Rounding rule - All dollar amounts should be rounded up to the

Line 6 - Total local portion of tax. Enter the total of Lines 5a and

nearest hundredth (.01).

5b.

Line 7 - Total tax due. Add lines 2, 3, 4, and 6. This is the total

Line-by-Line Instructions

amount of communications services tax due. Enter this amount in

Enter all demographic information requested on the front of the

Line 7 on the front and back of the coupon.

coupon, if the return is not personalized.

Line 8 - Penalty. A 10 percent (.10) penalty is due for each 30-day

Line 1 - Total purchases. Enter the total amount of

period, or fraction thereof, that your return or payment is late. The

communications services purchased during this reporting period.

maximum penalty is 50 percent of the amount due. Multiply Line 7

Include all communications services, but note that direct-to-home

by the applicable penalty percentage and enter the result here.

satellite services have a different tax rate than other services. If

Line 9 - Interest. Interest is due on late payments, from the date

part of your total purchases includes direct-to-home satellite

tax is due until paid. A floating rate of interest applies to

services, you must calculate this tax separately and report it on Line 2.

underpayments and late payments of tax. The rate is updated

Line 2 - Tax due on direct-to-home satellite services. Multiply

January 1 and July 1 of each year by using the formula established

your total purchases of direct-to-home satellite services by the tax

in section 213.235, F.S. Obtain current interest rates from the

rate of 13.17 percent (.1317). Enter the result on Line 2. If all your

Internet site or Taxpayer Services. Multiply Line 7 by the applicable

purchases were direct-to-home satellite services, do not complete

interest rate and enter the result here.

lines 3, 4, 5, or 6.

Line 10 - Amount due with return. Add lines 7, 8, and 9 and

Line 3 - State portion of tax. Multiply your total purchases of

enter the result here. Enclose a check for this amount, payable to

communications services (excluding direct-to-home satellite

the Florida Department of Revenue.

services and residential telephone services, if any) by the state rate

Signature. The return must be signed. Failure to sign the return

of 6.8 percent (.068). Enter the result on Line 3.

will delay processing.

Line 4 - Gross receipts portion of tax. Multiply your total

purchases of communications services (excluding direct-to-home

satellite services, if any) by the gross receipts tax rate of 2.37

percent (.0237). Enter the result on Line 4.

CENTS

US DOLLARS

Check here if this is your final return.

1. Total purchases

Under penalties of perjury, I hereby certify that this return has been examined by me and to the best

of my knowledge and belief is a true and complete return. [ ss. 92.525(2), 203.01(1), and 837.06,

2. Tax due on direct-to-home satellite

Florida Statutes].

services (.1317)

Taxpayer’s name (type or print)

Telephone number

3. State portion of tax (.068)

Taxpayer’s signature

Date

4. Gross receipts portion of tax (.0237)

Physical address of business

5.a. Local portion of tax for

jurisdiction ______________________

City/State/ZIP

5.b. Local portion of tax for

jurisdiction ______________________

Preparer’s name (type or print)

Telephone number

Total local portion of tax

(add Lines 5a and 5b)

Preparer’s signature

Date

Total tax due

(add Lines 2, 3, 4, and 6).

Enter this amount in Line 7 on

front of coupon.

Form Dr-700019 - Communications Services Use Tax Return Page 2

Related Articles

Related forms

Related Categories