Free DR-700019 - Florida

Communications Services Use Tax Return
General Information and Instructions
This form is for reporting use tax only. For more information, see "Who must file a use tax return?"

DR-700019 N. 12/02

What is the communications services tax?
The communications services tax is a simplified tax that became effective October 1, 2001, replacing several state and local taxes with a simpler tax structure. Communications services tax is imposed by Chapter 202, Florida Statutes. The tax is imposed on voice, data, audio, video, or any other information or signal, including cable services that are transmitted by any medium. Examples of services subject to the tax include: · Long distance or toll telephone. · Cable television. · Direct-to-home satellite. · Mobile communications. · Private communications. · Pager and beeper. · Telephone charge made by a hotel or motel. · Facsimiles (fax), when not provided in the course of professional or advertising services. · Telex, telegram, and teletypewriter. Examples of services not subject to the tax include: · Information services (these services may include electronic publishing, web-hosting services, or end user 900-number services). · Internet access services, electronic mail services, electronic bulletin board services, or similar online computer services. · Sale or recharge of prepaid calling arrangements. · Pay telephone charges.

Direct-to-home satellite services are taxed at a rate of 13.17 percent (.1317). Residential telephone service is exempt from the state portion of the communications services tax when separately stated. This service is subject to the gross receipts and local portions of the tax. Mobile telephone, cable, and direct-to-home satellite services are fully taxable, even if provided to a residence.

Who must file a use tax return?
If you purchase communications services from a seller that does not collect tax, you are required to report and remit use tax. Complete a Communications Services Use Tax Return (Form DR-700019), detach the coupon, and send it with your payment to the Department of Revenue. If you are no longer purchasing taxable services, check the box on the reverse side of the coupon to indicate that this is your final return. Note: Registered communications services providers should not use this form. Registered providers should file Form DR-700016 (Communications Services Return) to report tax.

When is the use tax return due and payable?
The filing frequency is semi-annual (June and December). Returns and payments for the collection period ending June 30 are due on July 1 and late after July 20. Returns and payments for the collection period ending December 31 are due on January 1 and late after January 20. However, if the 20th falls on a Saturday, Sunday, or federal or state holiday, they will not be considered late if they are postmarked on the first business day following the 20th.

What is the tax rate?
Except for direct-to-home satellite services, the communications services tax rate includes a state portion, a gross receipts portion, and a local portion. The rate for the state portion is 6.8 percent (.068). The rate for the gross receipts portion is 2.37 percent (.0237). Each local taxing jurisdiction (municipality, charter county, or unincorporated county) has a specific local tax rate. To verify current local rates, visit the Department's Internet site at www.myflorida.com/dor/cst or call Taxpayer Services at 1-800-352-3671 (in Florida only) or 850-488-6800.

Penalty and interest
Penalty and interest are due on late payments. See line-by-line instructions for more information.

Where to send payments and returns
Make check payable to and send with return to: FLORIDA DEPARTMENT OF REVENUE, PO BOX 6520, TALLAHASSEE FL 32314-6520. (continued on reverse)
DOR USE ONLY

Florida Communications Services Use Tax Return Detach coupon and mail with check.
FROM:

DR-700019 N. 12/02

postmark or hand delivery date

REPORTING PERIOD

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 City/St/ZIP

SSN (if no FEIN) Business Partner Number

Payment is due on and LATE if postmarked or hand delivered after

9999 99999999 0063004043 1 9999999999 9999 2 9999 9 9 99999999 9999999999 9 9999999999 9999 9

How can I get more information?
If you have questions about this form or the filing requirements for this tax, or you need additional forms, contact Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800. Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115.

DR-700019 N. 12/02 Page 2

Completing the Return
The DR-700019 is a machine-readable form. Please follow the hand print or machine print instructions. Use black ink.
Handwritten Example Typed Example

0 1

2 3 4 5 6 7 8 9

0123456789

Use black ink.

Business partner number - This is a unique identifier assigned by the Department. Rounding rule - All dollar amounts should be rounded up to the nearest hundredth (.01).

Lines 5a and 5b - Local portion of tax. Multiply your total purchases of communications services (excluding direct-to-home satellite services, if any) by the local tax rate of the jurisdiction where the services were used. To find the local tax rate for your jurisdiction, go to our Internet site at www.myflorida.com/dor/ cst.html and click on "Local Tax Rates." If you are unsure of your taxing jurisdiction, click on "Address Lists" to access the Address Lookup page. If you do not have Internet access, contact Taxpayer Services (see "How can I get more information?"). Write the name of the taxing jurisdiction and the tax amount on Line 5a. If you have locations in more than one jurisdiction, you must calculate the tax for each one separately and report the local tax on a separate line (Line 5b). If you need to report more than two locations, contact Taxpayer Services. Line 6 - Total local portion of tax. Enter the total of Lines 5a and 5b. Line 7 - Total tax due. Add lines 2, 3, 4, and 6. This is the total amount of communications services tax due. Enter this amount in Line 7 on the front and back of the coupon. Line 8 - Penalty. A 10 percent (.10) penalty is due for each 30-day period, or fraction thereof, that your return or payment is late. The maximum penalty is 50 percent of the amount due. Multiply Line 7 by the applicable penalty percentage and enter the result here. Line 9 - Interest. Interest is due on late payments, from the date tax is due until paid. A floating rate of interest applies to underpayments and late payments of tax. The rate is updated January 1 and July 1 of each year by using the formula established in section 213.235, F.S. Obtain current interest rates from the Internet site or Taxpayer Services. Multiply Line 7 by the applicable interest rate and enter the result here. Line 10 - Amount due with return. Add lines 7, 8, and 9 and enter the result here. Enclose a check for this amount, payable to the Florida Department of Revenue. Signature. The return must be signed. Failure to sign the return will delay processing.

Line-by-Line Instructions
Enter all demographic information requested on the front of the coupon, if the return is not personalized. Line 1 - Total purchases. Enter the total amount of communications services purchased during this reporting period. Include all communications services, but note that direct-to-home satellite services have a different tax rate than other services. If part of your total purchases includes direct-to-home satellite services, you must calculate this tax separately and report it on Line 2. Line 2 - Tax due on direct-to-home satellite services. Multiply your total purchases of direct-to-home satellite services by the tax rate of 13.17 percent (.1317). Enter the result on Line 2. If all your purchases were direct-to-home satellite services, do not complete lines 3, 4, 5, or 6. Line 3 - State portion of tax. Multiply your total purchases of communications services (excluding direct-to-home satellite services and residential telephone services, if any) by the state rate of 6.8 percent (.068). Enter the result on Line 3. Line 4 - Gross receipts portion of tax. Multiply your total purchases of communications services (excluding direct-to-home satellite services, if any) by the gross receipts tax rate of 2.37 percent (.0237). Enter the result on Line 4.

US DOLLARS

CENTS

1. Total purchases

2. Tax due on direct-to-home satellite services (.1317) 3. State portion of tax (.068) 4. Gross receipts portion of tax (.0237) 5.a. Local portion of tax for jurisdiction ______________________ 5.b. Local portion of tax for jurisdiction ______________________ 6. Total local portion of tax
(add Lines 5a and 5b)

7.

Total tax due (add Lines 2, 3, 4, and 6). Enter this amount in Line 7 on front of coupon.

, , , , , , , ,

Check here if this is your final return.
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, Florida Statutes]. Taxpayer's name (type or print) Telephone number

Taxpayer's signature

Date

Physical address of business

City/State/ZIP

Preparer's name (type or print)

Telephone number

Preparer's signature

Date