Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016)

DR-700016N

R. 06/07

Page 21

Signature. The return must be signed by a person who is

Summary of Schedule I, Columns F-H (Page 15)

authorized to sign on behalf of the provider. Failure to

include an authorized signature on Page 1 of the return

Column F - State tax.

will delay the processing of the return and/or any refund

Line 1 - Taxable sales. Enter the grand total from Schedule I,

that may be associated with the return.

Column B.

Schedule I

Line 2 - State tax rate. The state tax rate of .068 is preprinted

here.

State, Gross Receipts,

Line 3 - State tax due. Enter the total state tax collected

and Local Taxes Due

and/or accrued for sales reported on Summary of Schedule I,

Column F, Line 1 here and on Page 1, Line 1 of the return.

Who must complete this schedule?

Column G - Gross receipts tax.

Communications services providers, including cable service

Line 4 - Taxable sales. Enter the grand total from Schedule I,

providers, direct pay permit holders, and mobile communications

Column C.

providers, must complete this schedule and send it with the tax

return. This schedule may not be used to report adjustments;

Line 5 - Gross receipts tax rate. The gross receipts tax rate of

deductions entered on Schedule I will not be accepted. Use

.0237 is preprinted here.

Schedule IV to report bad debts, make adjustments to prior

Line 6 - Gross receipts tax due. Enter the total gross receipts

periods, and take credit for tax paid on services that are resold.

tax collected and/or accrued for sales reported on Summary

Direct-to-home satellite service providers must complete

of Schedule I, Column G, Line 4 here and on Page 1, Line 2 of

Schedule II.

the return.

Schedule I, Columns A through E (Pages 3-14)

Column H - Local tax.

Line 7 - Local tax due. Enter the grand total from Schedule I,

Column A - Local jurisdiction. You must report the amount

Column E here and on Page 1, Line 3 of the return.

of taxable sales and tax collected and/or accrued for

Schedule II

each county and municipality in which you provide or use

communications services.

Direct-to-Home Satellite Services

Column B - Taxable sales subject to state tax. Enter total

sales of all taxable communications services and/or all

Who must complete this schedule?

purchases subject to the state tax under a direct pay permit.

Direct-to-home satellite service providers must complete this

The following are examples of exempt sales transactions, for

schedule and send it with the tax return.

state tax calculation purposes.

Column A - Taxable sales. Enter total taxable sales of direct-

Sales to:

to-home satellite communications services.

• Residential customers, except for sales of mobile

communications services and cable services.

Column B - Tax rate. The direct-to-home satellite services tax

• Federal government agencies.

rate of .1317 is preprinted here.

• State, local, and municipal governments.

Column C - Net tax due. Enter the total communications

• Religious and educational organizations, and homes for

services tax collected and/or accrued for taxable sales

the aged exempt from federal income tax under section

reported on Schedule II, Column A, here and on Page 1,

501(c)(3) of the Internal Revenue Code.

Line 4 of the return.

Column C - Taxable sales subject to local taxes. Enter

Schedule III

total sales of all taxable communications services and/or all

purchases subject to the local tax under a direct pay permit.

Direct-to-Home Satellite

The following are examples of exempt sales transactions, for

Services Adjustments

local tax calculation purposes.

Sales to:

Who must complete this schedule?

• Federal government agencies.

Direct-to-home satellite service providers must complete this

• State, local, and municipal governments.

schedule to report adjustments to previous filing periods.

• Religious and educational organizations, and homes for

the aged exempt from federal income tax under section

Complete a separate Schedule III for each applied period that

you are adjusting. Make photocopies of Schedule III as needed.

501(c)(3) of the Internal Revenue Code.

Use Schedule V to claim multistate credits. Send all completed

Column D - Local tax rates. A list of local rates by jurisdiction

schedules with the tax return.

is preprinted here. Note: Local rates can change frequently.

You may verify current rates at

Column E - Local tax due. Enter the total local tax collected

and/or accrued for taxable transactions reported in

Column C, on the line corresponding to the appropriate local

jurisdiction.

Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016) - 2007 Page 4

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