Free DR-700020 - Florida

Notification of Method Employed to Determine Taxing Jurisdiction (Communications Services Tax)

DR-700020 R. 01/09
Rule 12A-19.100 Florida Administrative Code Effective 01/09

Communications services dealers, as defined in section 202.11(3) Florida Statutes, must notify the Department of the method(s) they intend to use for determining the local taxing jurisdiction in which service addresses are located. Communications services dealers must file this notice upon initial registration with the Department and refile each time they change the method for assigning service addresses to a local taxing jurisdiction. Sellers of pay telephone or direct-to-home satellite services, resellers, providers of prepaid calling arrangements, or direct pay permit holders are not required to file this form. Please complete the following: Business name __________________________________________________________________FEIN ___________________________________ Communications services tax certificate number (if known) ___________________________________________________________________ Mailing address _________________________________________________________________________________________________________ City ____________________________________State ___________________________________ZIP ____________________________________ Contact person ______________________________________________Telephone number ___________________________________________ Check the appropriate box(es) for the method(s) you intend to use for determining the local taxing jurisdictions in which service addresses for your customers are located. If you use multiple databases, check all that apply. This business uses:

1. 2a. 2b. 3. 4. 5.

An electronic database provided by the Department. A database developed by this company that will be certified. To apply for certification of your database, complete an Application for Certification of Communications Services Database (Form DR-700012). A database supplied by a vendor. Provide the vendor's name: _______________________________________________________ ZIP+4* and a methodology for assignment when ZIP codes overlap jurisdictions. *See note on next page regarding ZIP+4. ZIP+4 that does not overlap jurisdictions. Example: a hotel located in one jurisdiction. None of the above.

Two collection allowance rates are available. Dealers whose databases meet the criteria in items 1, 3, or 4 above are eligible for a .75 percent (.0075) collection allowance. Dealers whose databases meet the criteria in item 5 are eligible for a .25 percent (.0025) collection allowance. Dealers meeting the criteria in item 2a are eligible for a .25 percent (.0025) collection allowance until the database is certified. Upon certification, the dealer will receive the .75 percent (.0075) collection allowance. Dealers meeting the criteria in 2b are eligible for the .75 percent (.0075) collection allowance if the vendor's database has been certified. If not, the .25 percent collection allowance (.0025) will apply. Dealers with multiple databases may need to file two separate returns in order to maximize their collection allowances.

· If all databases are certified or a ZIP+4 method is used, then the dealer is entitled to the .75 percent (.0075) collection allowance. · If some databases are certified or a ZIP+4 method is used, and some are not, the dealer has two options for reporting the tax.
One is to file a single return for all taxable sales from all databases and receive a .25 percent (.0025) collection allowance. The second option is to file two returns: one reporting taxable sales from certified databases (.75 percent allowance) and a separate return for the taxable sales from non-certified databases (.25 percent allowance).

· If no databases are certified, the dealer will receive a .25 percent (.0025) collection allowance on all tax collected.
If you wish to be eligible for both collection allowances, check the box below to indicate that you will file two separate returns.

I will file two separate communications services tax returns in order to maximize my collection allowance.

Signature _______________________________________________________________________ Printed or typed name ____________________________________________________________ Title ____________________________________________________ Date ___________________

Mail this notice to: ACCOUNT MANAgEMENT FLORIDA DEPARTMENT OF REVENUE 5050 WEST TENNESSEE STREET TALLAHASSEE, FL 32399-0100

General Information
What are the benefits of using the department's database, a certified database, or a ZIP+4* method of allocating addresses? · Increased collection allowance. · Increased accuracy of address assignments, which ensures that the correct amount of tax is charged to your customers. · Hold harmless provisions. When a dealer exercises due diligence in applying one or more of the methods indicated for determining the local taxing jurisdiction in which a service address is located, the dealer is protected by the hold harmless provisions of the statute. The hold harmless provisions provide that the dealer is not subject to any tax, interest, and penalties which otherwise would become due for the single reason of assigning the address to an incorrect local taxing jurisdiction. How do I certify a database? To apply for certification of a database, complete an Application for Certification of Database (Form DR-700012). Please see below for general information about obtaining forms. *Using ZIP+4: If a ZIP+4 code overlaps boundaries of municipalities or counties, or if a ZIP+4 code cannot be assigned to the service address because the service address is in a rural area or a location without postal delivery, the dealer of communications services or its database vendor must assign the service address to one specific local taxing jurisdiction within such ZIP code based on a reasonable methodology. A methodology is reasonable if the information used to assign the service address is obtained by the provider or its database vendor from one of the following: · A database provided by the Department. · A database certified by the Department. · Responsible representatives of the relevant local taxing jurisdictions. · The United States Census Bureau or the United States Postal Service.

For Information and Forms
Information and forms are available on our Internet site at

www.myflorida.com/dor
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.

For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 5050 W Tennessee St Bldg L Tallahassee FL 32399-0112 Department of Revenue service centers host educational seminars about Florida's taxes. To get a schedule of upcoming seminars or to register for one, · Visit us online at www.myflorida.com/dor or · Call the service center nearest you.