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How Does Starting, Stopping or Changing Alternative-Period Basis Reporting Affect the Tax Return

(Form DR-700016)?

Starting Alternative-Period Basis Reporting - Dealers who have not previously filed using alternative-period basis

reporting will have a shorter period of days for the month before beginning alternative-period reporting.

For example: A dealer elects to start alternative-period basis reporting with their January return. The dealer has

chosen the 22nd of one month to the 23rd of the next month as the alternative period. Therefore, the January

return (due on or before February 20th) would include sales from December 22nd to January 23rd. The

December return (due on or before January 20th), which is not alternative-period reporting, would contain the

shorter period of sales from December 1st through December 21st.

Stopping Alternative-Period Basis Reporting - Dealers that have previously filed using alternative-period basis

reporting will have a greater period of days for the month after ending alternative-period reporting.

For example: A dealer elects to end alternative-period basis reporting with their December return. The dealer

had previously chosen the 22nd of one month to the 23rd of the next month as the alternative period.

Therefore, the December return (due on or before January 20th) would include sales from November 22nd to

December 23rd. The January return (due on or before February 20th), which is not alternative period reporting,

would contain the longer period of sales from December 24th through January 31st.

Changing Alternative-Period Basis Reporting - Remember that once an election is made, it cannot be changed

for 12 months from the effective date. Dealers who change their alternative-period basis reporting dates (after

12 months) will have varying periods of days reported on the first return of the new election period or last return of the

old election period.

How Do Tax Rate Changes Affect Alternative-Period Basis Reporting?

Generally, tax rate changes are effective on the first day of the month. Therefore, bills or invoices issued on

or after the first day of the month in which the change occurs should charge the new rate regardless of the

date the service is rendered or transacted. Dealers electing alternative-period basis reporting will report

some sales at one rate and some at another based on when the invoice is issued.

For example: The local tax rate for a jurisdiction changes from 5.22% to 5.82% effective January 1st. A dealer

electing an alternative period of December 22nd to January 23rd will report sales billed or invoiced from

December 22nd to December 31st at the 5.22% rate, and sales billed or invoiced January 1st and later at the

5.82% rate. All sales should be reported correctly on the January return (due on or before February 20th)

regardless of the tax rate printed on the return.

Need Assistance?

If you need help completing this form, call Taxpayer Services at 850-488-6800, Monday through Friday (excluding

holidays).

Form Dr-700033 - Notification Of Alternative-Period Basis Reporting For Communications Services Tax Page 2