Form Dr-700019 - Communications Services Use Tax Return
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1
2Communications Services Use Tax Return
DR-700019
R. 01/18
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 01/18
Registered communications services providers should not use this form.
Registered providers must file Form DR-700016.
Who must file a use tax return?
Partial exemption for residential service
If you purchase communications services from a seller that does not collect
Communications services sold to a residential household are exempt
tax, you are required to report and remit use tax. Complete this form,
from the state portion (4.92 percent) and the .15 percent gross receipts
detach the coupon, and send it with your payment to the Department of
portion of the tax. This exemption does not apply to the sale of mobile
Revenue. If you are no longer purchasing taxable services, check the box
communications service, video service, direct-to-home satellite service,
on the reverse side of the coupon to indicate that this is your final return.
or any residence that constitutes all or part of a transient public lodging
establishment as defined in Chapter 509, F.S. Residential service is
Note: Registered communications services providers should not
subject to the 2.37 percent gross receipts tax and local tax.
use this form. Registered providers must file Form DR-700016
What is the tax rate?
Florida Communications Services Return, to report tax.
What is the communications services tax?
Except for direct-to-home satellite services, the communications
services tax rate includes a state portion, a gross receipts portion,
Communications services tax is imposed on voice, data, audio, video,
and a local portion. The rate for the state portion is 4.92 percent
or any other information or signal transmitted by any medium. The tax
(.0492). The total rate for the gross receipts portion is 2.52 percent
includes:
(.0252), which is composed of .15 percent (.0015) and 2.37 percent
• a state portion imposed by section (s.) 202.12, Florida Statutes (F.S.);
(.0237). Each local taxing jurisdiction (municipality, charter county, or
• a gross receipts portion imposed by s. 203.01, F.S., but collected
unincorporated county) has a specific local tax rate. To verify the current
and administered under Chapter 202; and
local rate for your service address, visit the Department’s website at
• a local portion imposed by s. 202.19, F.S.
, and input the address. You may
Examples of services subject to the tax include:
also call Taxpayer Services at 850-488-6800. Direct-to-home satellite
services are taxed at 11.44 percent (.1144).
• Local, long distance, and toll telephone
• Voice over Internet Protocol (VoIP) telephone
When is the use tax return due and payable?
• Video service (e.g., television programming and streaming)
The filing frequency is semiannual (June and December). Returns and
• Direct-to-home satellite
payments for the reporting period ending June 30 are due on July 1 and
• Mobile communications
late after July 20. Returns and payments for the reporting period ending
• Private communications
December 31 are due on January 1 and late after January 20. However,
• Pager and beeper
if the 20th falls on a Saturday, Sunday, or state or federal holiday, returns
• Telephone charge made at a hotel or motel
and payments are not considered late if postmarked on the first business
• Facsimiles (fax), when not provided in the course of professional or
day following the 20th. Penalty and interest are due on late payments.
advertising services
See line-by-line instructions for more information.
• Telex, telegram, and teletypewriter
Where to send payments and returns
Examples of services not subject to the tax include:
Make check payable to and send with return to:
• Information services (these services may include electronic publishing,
Florida Department of Revenue
web-hosting services, or end user 900-number services)
PO Box 6520
• Internet access services, electronic mail services, electronic bulletin
Tallahassee FL 32314-6520
board services, or similar online computer services
• Sale or recharge of prepaid calling arrangements
• Pay telephone charges
Florida Communications Services Use Tax Return
DR-700019
DOR USE ONLY
R. 01/18
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
9100 0 99999999 0063004043 8 4000009999 0000 2
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