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DR-700020

Notification of Method Employed to Determine Taxing Jurisdiction

R. 01/15

(Communications Services Tax)

Rule 12A-19.100

Florida Administrative Code

Effective Date 01/15

Communications services dealers, as defined in section 202.11(3) Florida Statutes, must notify the Department of the method(s) they

intend to use for determining the local taxing jurisdiction in which service addresses are located. Communications services dealers

must file this notice upon initial registration with the Department and refile each time they change the method for assigning service

addresses to a local taxing jurisdiction. Sellers of pay telephone or direct-to-home satellite services, resellers, providers of prepaid

calling arrangements, or direct pay permit holders are not required to file this form.

Please complete the following:

Business Name __________________________________________________________________FEIN ___________________________________

Business Partner Number (if known) _______________________________________________________________________________________

Communications Services Tax Certificate Number (if known) __________________________________________________________________

Mailing Address _________________________________________________________________________________________________________

City ____________________________________State ___________________________________ZIP ____________________________________

Contact Person ______________________________________________Telephone Number ___________________________________________

Check the appropriate box(es) for the method(s) you intend to use for determining the local taxing jurisdictions in which service

addresses for your customers are located. If you use multiple databases, check all that apply.

This business uses:

1. An electronic database provided by the Department.

2. A database developed by this company that will be certified. To apply for certification of your database, complete an

Application for Certification of Communications Services Database (Form DR-700012).

3. A database supplied by a vendor. Provide the vendor and product name.

Vendor: ________________________________________________ Product: ________________________________________________

4. ZIP+4* and a methodology for assignment when ZIP codes overlap jurisdictions. *See note on next page regarding ZIP+4.

5. ZIP+4 that does not overlap jurisdictions. (Example: a hotel located in one jurisdiction.)

6. None of the above.

Two collection allowance rates are available. Dealers whose databases meet the criteria in items 1, 4, or 5 above are eligible for a

.75 percent (.0075) collection allowance. Dealers whose databases meet the criteria in item 6 are eligible for a .25 percent (.0025)

collection allowance. Dealers meeting the criteria in item 2 are eligible for a .25 percent (.0025) collection allowance until the database

is certified. Upon certification, the dealer will receive the .75 percent (.0075) collection allowance. Dealers meeting the criteria in 3 are

eligible for the .75 percent (.0075) collection allowance if the vendor’s database has been certified. If not, the .25 percent collection

allowance (.0025) will apply.

Dealers with multiple databases may need to file two separate returns in order to maximize their collection allowances.

•

If all databases are certified or a ZIP+4 method is used, then the dealer is entitled to the .75 percent (.0075) collection allowance.

•

If some databases are certified or a ZIP+4 method is used, and some are not, the dealer has two options for reporting the tax.

One is to file a single return for all taxable sales from all databases and receive a .25 percent (.0025) collection allowance. The

second option is to file two returns: one reporting taxable sales from certified databases (.75 percent allowance) and a separate

return for the taxable sales from non-certified databases (.25 percent allowance).

•

If no databases are certified, the dealer will receive a .25 percent (.0025) collection allowance on all tax collected.

If you have multiple databases, you may be eligible for both collection allowances. Check the box below if you will file

separate returns for each database.

I will file two separate communications services tax returns, one for each type of database.

Signature _______________________________________________________________________

Mail this notice to:

Local Government Unit

Florida Department of Revenue

Printed or typed name ____________________________________________________________

PO Box 6530

Tallahassee, FL 32314-6530

Title ____________________________________________________ Date ___________________

Form Dr-700020 - Notification Of Method Employed To Determine Taxing Jurisdiction (Communications Services Tax)

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