Form Gt-800011 - Communications Services Tax (Page 4 of 5) in pdf

assignment of customer addresses to tax jurisdictions

Using a database developed by the dealer that has been certified by the

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Department to verify the accurate assignment of customer addresses to tax

jurisdictions

Using a Department-certified database supplied by a vendor to verify the

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accurate assignment of customer addresses to tax jurisdictions

Using ZIP+4 and a methodology to match an address to its taxing jurisdiction

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when ZIP codes cross jurisdictional lines

If a qualifying method is not used to ensure proper address-to-jurisdiction assignment, a

collection allowance of .25 (.0025) percent will be granted.

Direct-to-home satellite service providers receive the .75 (.0075) percent collection allowance.

Address/Jurisdiction Database

The Department’s Address/Jurisdiction Database identifies the local taxing jurisdiction for

addresses in Florida. The database is based on information provided by local taxing

jurisdictions and is updated every six months. Please visit

to access the database.

Examples of how the database can be accessed and used:

The public can use the address look-up screen to look up an address and verify the

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communications services tax rates and applicable taxing jurisdictions.

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Communications services tax dealers can download the entire address database, or

download by state, county, or jurisdiction.

Local governments can download the address database by state, county, or jurisdiction.

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Local governments can also request changes to the database. (User registration is

required.)

Certification of Databases

Dealer or vendor databases can be certified for their accuracy of assignment of street

addresses to the proper jurisdiction. Dealers or database vendors can request database

certification by filing an Application for Certification of Communications Services Database

(Form DR-700012). For a list of certified vendors, visit our website.

Annual Resale Certificate

Upon initial registration, dealers will be sent a Florida Annual Resale Certificate for

Communications Services Tax (Form DR-700015) along with their Certificate of Registration

(Form DR-700014). This annual resale certificate is separate from the one issued for sales

and use tax. The resale certificate may be used only to make tax-exempt purchases of

communications services that will be resold. Certificates expire on December 31

of each

year. Registered, active dealers are issued a new resale certificate annually.

Registered, active dealers who electronically file their tax returns are required to print their own

certificate. Dealers who file paper returns will be mailed a new certificate each year in mid-

November. All registered, active dealers, regardless of how they file returns, may access their

certificate through the file and pay webpage on our website (log in is required). The annual

resale certificate may be downloaded and printed or saved. Go to our website and click on the

Florida Department of Revenue, Communications Services Tax, Page 4

Form Gt-800011 - Communications Services Tax Page 4

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