Form Dr-700019 - Communications Services Use Tax Return

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DR-700019
Communications Services Use Tax Return
R. 07/12
Rule 12A-19.100
General Information and Instructions
Florida Administrative Code
This form is for reporting use tax only. For more information, see “Who must file a use tax return?”
Effective 01/13
Registered communications services providers should not use this form. Registered providers must file Form DR-700016.
Who must file a use tax return?
bulletin board services, or similar online computer services
• Sale or recharge of prepaid calling arrangements
If you purchase communications services from a seller that does not
• Pay telephone charges
collect tax, you are required to report and remit use tax. Complete
Partial exemption for residential service
this form, detach the coupon, and send it with your payment to the
Department of Revenue. If you are no longer purchasing taxable
Communications services sold to a residential household are exempt
services, check the box on the reverse side of the coupon to indicate
from the state portion (6.65 percent) and the .15 percent gross receipts
that this is your final return.
portion of the tax. This exemption does not apply to the sale of mobile
Note: Registered communications services providers should not
communications service, video service, direct-to-home satellite service,
use this form. Registered providers must file Form DR-700016
or any residence that constitutes all or part of a transient public lodging
(Communications Services Return) to report tax.
establishment as defined in Chapter 509, F.S. Residential service is
subject to the 2.37 percent gross receipts tax and local tax.
What is the communications services tax?
What is the tax rate?
Communications services tax is imposed on voice, data, audio, video,
or any other information or signal transmitted by any medium. The tax
Except for direct-to-home satellite services, the communications
includes:
services tax rate includes a state portion, a gross receipts portion, and a
local portion. The rate for the state portion is 6.65 percent (.0665). The
• a state portion imposed by section (s.) 202.12, Florida Statutes (F.S.);
total rate for the gross receipts portion is 2.52 percent (.0252), which
• a gross receipts portion imposed by s. 203.01, F.S., but collected
is composed of .15 percent (.0015) and 2.37 percent (.0237). Each
and administered under Chapter 202; and
local taxing jurisdiction (municipality, charter county, or unincorporated
• a local portion imposed by s. 202.19, F.S.
county) has a specific local tax rate. To verify current local rates, visit
Examples of services subject to the tax include:
the Department’s Internet site at
or call Taxpayer Services at 800-352-3671. Direct-to-home satellite
• Local, long distance, and toll telephone
• Voice over Internet Protocol (VoIP) telephone
services are taxed at 13.17 percent (.1317).
• Video service (e.g., television programming)
When is the use tax return due and payable?
• Video streaming
The filing frequency is semiannual (June and December). Returns and
• Direct-to-home satellite
payments for the collection period ending June 30 are due on July 1
• Mobile communications
and late after July 20. Returns and payments for the collection period
• Private communications
ending December 31 are due on January 1 and late after January 20.
• Pager and beeper
However, if the 20th falls on a Saturday, Sunday, or state or federal
• Telephone charge made at a hotel or motel
holiday, returns and payments are not considered late if postmarked on
• Facsimiles (fax), when not provided in the course of professional or
.
the first business day following the 20th
Penalty and interest are due on
advertising services
late payments. See line-by-line instructions for more information.
• Telex, telegram, and teletypewriter
Examples of services not subject to the tax include:
Where to send payments and returns
• Information services (these services may include electronic
Make check payable to and send with return to:
publishing, web-hosting services, or end user 900-number
FLORIDA DEPARTMENT OF REVENUE
services)
PO BOX 6520
• Internet access services, electronic mail services, electronic
TALLAHASSEE FL 32314-6520
Florida Communications Services Use Tax Return
DR-700019
DOR USE ONLY
R. 07/12
Detach coupon and mail with check.
postmark or hand-delivery date
REPORTING PERIOD
FROM:
TO:
US DOLLARS
CENTS
,
7. Amount due from
Line 7 on reverse side
M
M
D
D
Y
Y
Y
Y
M
M
D
D
Y
Y
Y
Y
,
8. Penalty
,
9. Interest
,
10. Total amount due with return
FEIN
Name
Address
SSN (if no FEIN)
City/St/ZIP
Business Partner Number
Payment is due on
and LATE
9100 9 99999999 0063004043 9 9999999999 9999 2
if postmarked or hand delivered after

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