Form Dr-700016 - Florida Communications Services Tax Return (Page 19 of 24) in pdf

DR-700016N

Instructions for Completing the Florida

R. 01/15

Page 19

Communications Services Tax Return (Form DR-700016)

General Information and Instructions

Partial exemption for residential service

Communications services sold to a residential household are exempt

Who must file a return?

from the 6.65 percent state portion and the .15 percent gross receipts

All registered dealers of communications services must file a Florida

portion of the tax. Residential service is subject to the 2.37 percent

Communications Services Tax Return (Form DR-700016).

gross receipts tax and local tax. This partial exemption does not apply

to the sale of mobile communications service, video service, direct-to-

What is the communications services tax?

home satellite service, or any residence that constitutes all or part of a

Communications services tax is imposed on voice, data, audio, video,

transient public lodging establishment as defined in Chapter 509, F.S.

or any other information or signal transmitted by any medium. The tax

includes:

Tax Rates

• a state portion imposed by section (s.) 202.12, Florida Statutes (F.S.);

The rate for the state portion is 6.65 percent (.0665). The total rate for

• a gross receipts portion imposed by s. 203.01, F.S., but collected

the gross receipts portion is 2.52 percent (.0252), which is composed

and administered under Chapter 202; and

of .15 percent (.0015) and 2.37 percent (.0237). The rate for direct-to-

• a local portion imposed by s. 202.19, F.S.

home satellite services is 13.17 percent (.1317). Each taxing jurisdiction

(municipality, charter county, or unincorporated county) has a specific

Services subject to tax

local tax rate. To verify current local tax rates, visit the Department’s

Examples of services subject to the tax include:

website at

• Local, long distance, and toll telephone

• Voice over Internet Protocol (VoIP) telephone

When is the return due and payable?

• Video service (e.g., television programming)

Returns and payments are due on the 1st and late after the 20th day

• Video streaming

of the month following each collection period. If the 20th falls on a

• Direct-to-home satellite

Saturday, Sunday, or state or federal holiday, your return must be

• Mobile communications

postmarked or hand delivered on the first business day following the

• Private communications

20th.

• Pager and beeper

• Telephone charge made at a hotel or motel

Electronic payments must be initiated no later than 5:00 p.m. Eastern

• Facsimiles (fax), when not provided in the course of professional or

time on the last business day before the 20th. Electronic returns must

advertising services

have an electronic date stamp on or before the 20th.

• Telex, telegram, and teletypewriter

Penalty for late payments

Services not subject to tax

A 10 percent penalty is due for each 30-day period, or fraction thereof,

Examples of services not subject to the tax include:

that your return or payment is late. The maximum penalty is 50 percent

• Information services (these services may include electronic

of the total amount due. See chart below.

publishing, web-hosting services, or end user 900-number services)

Late payments include additional tax due as a result of changes in

• Internet access services, electronic mail services, electronic bulletin

situsing

of previously reported sales from a local jurisdiction with a

board services, or similar online computer services

lower tax rate to a local jurisdiction with a higher tax rate, if the provider

• Sale or recharge of prepaid calling arrangements

has not used an address database that meets the requirements of

• Pay telephone charges

s. 202.22, F.S.

Bundled Services:

Generally, when taxable and nontaxable

Days Late

Rate

services or goods are bundled together and sold for one sales price,

the entire charge is subject to tax. However, any portion of a charge

1-30

10%

for other services or goods that are not communications services

31-60

20%

(such as Internet access) are not subject to the tax, if the charge can

61-90

30%

be reasonably identified in your books and records. Please note that

91-120

40%

such charges may be subject to sales and use tax pursuant to Chapter

over 120

50%

212, F.S. Also, charges for items described in s. 202.11(13)(a), F.S., are

always subject to communications services tax.

Interest on late payments

Interest is due on late payments and is accrued from the date tax is

Exemptions

late until it is paid. A floating rate of interest applies to underpayments

Transactions exempt from the tax include:

and late payments of tax. The rate is updated January 1 and July 1 of

• Sales for resale.

each year by using the formula established in s. 213.235, F.S. To obtain

• Sales to federal government agencies.

interest rates:

• Sales to state, local, and municipal governments.

• Sales to religious and educational organizations, and homes for

• Visit the Department’s website at

the aged that are currently exempt from federal income tax under

• Call Taxpayer Services, 8 a.m. to 7 p.m., ET, Monday through Friday,

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

excluding holidays, at 800-352-3671.

• Sales to holders of a direct pay permit for communications services.

Form Dr-700016 - Florida Communications Services Tax Return Page 19

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