Fillable Form Dr-700019 - Communications Services Use Tax Return (Page 2 of 2) in pdf

DR-700019

R. 07/12

Page 2

How can I get more information?

Lines 5a and 5b - Local tax for jurisdiction. Multiply your total

purchases of communications services (excluding direct-to-home

If you have questions about this form or the filing requirements for

satellite services, if any) by the local tax rate of the jurisdiction where

this tax, contact Taxpayer Services, Monday through Friday, 8 a.m. to

the services were used. To find the local tax rate for your jurisdiction,

7 p.m., ET, at 800-352-3671.

go to our Internet site at If

you are unsure of your taxing jurisdiction, click on “Address Lookup.” If

Completing the Return

you do not have Internet access, contact Taxpayer Services. Write the

This form is machine-readable. Please follow the hand print or machine

name of the taxing jurisdiction and the tax amount on Line 5a. If you

print instructions. Use black ink.

have locations in more than one jurisdiction, you must calculate the tax

Handwritten Example

Typed Example

for each one separately and report the local tax on a separate line (Line

0 1 2 3 4 5 6 7 8 9

0123456789

5b). If you need to report more than two locations, contact Taxpayer

Use black ink.

Services.

Business partner number - This is a unique identifier assigned by the

Department.

Line 6 - Total local tax. Enter the total of Lines 5a and 5b.

Rounding rule - All dollar amounts should be rounded up to the nearest

Line 7 - Total tax due. Add lines 2, 3, 4, and 6. This is the total amount

hundredth (.01).

of communications services tax due. Enter this amount in Line 7 on the

front and back of the coupon.

Line-by-Line Instructions

Line 8 - Penalty. A 10 percent (.10) penalty is due for each 30-day

Enter all demographic information requested on the front of the coupon,

period, or fraction thereof, that your return or payment is late. The

if the return is not personalized.

maximum penalty is 50 percent of the amount due. Multiply Line 7 by

Line 1 - Total purchases. Enter the total amount of communications

the applicable penalty percentage and enter the result.

services purchased during this reporting period. Note that

Line 9 - Interest. Interest is due on late payments, from the date tax is

direct-to-home satellite services have a different tax rate than other

due until paid. A floating rate of interest applies to underpayments and

services. If part of your total purchases includes direct-to-home satellite

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

services, you must calculate this tax separately and report it on Line 2.

year by using the formula established in s. 213.235, F.S. Obtain current

Line 2 - Tax due on direct-to-home satellite services. Multiply your

interest rates from the Internet site. Multiply Line 7 by the applicable

total purchases of direct-to-home satellite services by the tax rate of

interest rate and enter the result.

13.17 percent (.1317). Enter the result on Line 2. If all your purchases

Line 10 - Total amount due with return. Add lines 7, 8, and 9 and

were direct-to-home satellite services, do not complete lines 3, 4, 5, or 6.

enter the result. Enclose a check for this amount, payable to the Florida

Line 3 - 6.65% state plus .15% gross receipts tax. Multiply your total

Department of Revenue.

purchases of communications services (excluding direct-to-home satellite

Signature. The return must be signed. Failure to sign the return will

services, if any) by the 6.8 percent (.068) rate, which is comprised of the

delay processing.

6.65 percent state and .15 percent gross receipts tax rates. Enter the

Social security numbers (SSNs) are used by the Florida Department of

result on Line 3. If your purchases qualify for the partial exemption for

Revenue as unique identifiers for the administration of Florida’s taxes.

residential services, enter zero.

SSNs obtained for tax administration purposes are confidential under

Line 4 - Gross receipts tax. Multiply your total purchases of

sections 213.053 and 119.071, Florida Statutes, and not subject to

communications services (excluding direct-to-home satellite services,

disclosure as public records. Collection of your SSN is authorized under

if any) by the gross receipts tax rate of 2.37 percent (.0237). Enter the

state and federal law. Visit our Internet site at

result on Line 4.

and select “Privacy Notice” for more information regarding the state and

federal law governing the collection, use, or release of SSNs, including

authorized exceptions.

CENTS

US DOLLARS

Check here if this is your final return.

1. Total purchases

Under penalties of perjury, I hereby certify that this return has been examined by me and to the best

of my knowledge and belief is a true and complete return. [ ss. 92.525(2), 203.01(1), and 837.06,

2. Tax due on direct-to-home satellite

Florida Statutes].

services

Taxpayer’s name (type or print)

Telephone number

3. 6.65% state plus .15% gross receipts

tax

Taxpayer’s signature

Date

4. Gross receipts tax

Address

5.a. Local tax for jurisdiction

______________________

City/State/ZIP

5.b. Local tax for jurisdiction

______________________

Preparer’s name (type or print)

Telephone number

Total local tax

(add Lines 5a and 5b)

Preparer’s signature

Date

7. Total tax due

(add Lines 2, 3, 4, and 6).

Enter this amount in Line 7 on

front of coupon.

Form Dr-700019 - Communications Services Use Tax Return Page 2

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