Form Dr-700030 - Application For Self-Accrual Authority - Direct Pay Permit Communications Services Tax Page 2
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1
2information and instructions for Completing application
DR-700030
R. 06/06
for self-accrual authority / Direct Pay Permit
Page 2
Communications services Tax
Sections 202.12 and 202.19, Florida Statutes, provide that self-accrual authority shall be granted to qualifying single
legal entities. Qualifying entities will be issued a direct pay permit according to their particular qualifying circumstances.
This authority is granted for only two distinct purposes, as described below. Direct pay permit holders may extend their
permit in lieu of paying tax to their communications services provider.
Purposes and use of Permits
instructions for Completing the application
1. Direct Pay Permit for interstate Communications
✔
Review the purposes stated above and identify the
services [ss. 202.12(3) and 202.19(8), F.S.]
category under which your business qualifies.
✔
Note the specific uses of the direct pay permit, if
Who qualifies? Purchasers of communications
granted.
services where the majority of the communications
services used by the entity are for communications
✔
Complete Parts 1 and 2.
that originate outside of Florida and terminate
✔
Read and sign Part 3.
within the state. Qualified businesses will receive
a Communications Services Tax Direct Pay Permit
note: incomplete or unsigned applications will be
(Form DR-700031).
returned, thus delaying the issuance of the
direct pay permit.
What can the direct pay permit be used for?
This direct pay permit allows the purchaser a partial
mail or deliver your completed application to:
exemption either from the state communications
Account Management
services tax only, or from both the state and the
Florida Department of Revenue
local communications services taxes on interstate
PO Box 6480
communications services. The amount of state
Tallahassee FL 32314-6480
communications services tax to be paid shall
not exceed $100,000. The amount of the local
Information and forms are available on our Internet site at
communications services tax to be paid shall not
exceed $25,000 per service address. note: Entities
qualifying for this permit category will be required
For general information about communications services
to report and remit the tax to the Department
tax or assistance with this application, call Taxpayer
electronically.
Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at
800-352-3671.
2. Direct Pay Permit for Tax Due upon Determination
of use [s. 202.27(6)(b), F.S.]
Who qualifies? Purchasers of communications
services where the taxable status of sales of
communications services will only be known
upon use. Qualified businesses will receive a
Communications Services Tax Direct Pay Permit
(Form DR-700031).
What can the direct pay permit be used for?
The permit allows purchasers of communications
services to accrue and remit taxes upon
determination of the use of the services, rather than
paying tax at the time of the purchase.
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