Free DR-700030 - Florida

application for self-accrual authority / Direct Pay Permit communications services tax
MAIL TO: ACCOUNT MANAgEMENT FLORIDA DEPARTMENT OF REVENUE PO BOx 6480 TALLAHASSEE FL 32314-6480

DR-700030 R. 06/06

this aRea foR DoR use only
PERMIT NO. _____________________________ EFF DATE_______________________________ ExP DATE ______________________________

PaRt 1 - Business infoRmation
Business name Street address City/State/ZIP Name of contact person Contact person's mailing address (if different than above) Communications services tax certificate/business partner number * Federal Employer Identification Number (FEIN) Telephone number (include area code) Contact person's telephone number (include area code) City/State/ZIP

* A communications services tax certificate/business partner number is required for processing this request. if you have not registered for this tax and do not have a certificate/business partner number, you must complete and submit the Application to Collect and/or Report Tax in Florida (Form DR-1). This application and the DR-1 may be submitted together. PaRt 2 - DiRect Pay PeRmit categoRy foR Which you aRe aPPlying (check only one):

use of interstate communications services [sections 202.12(3) and 202.19(8), Florida Statutes]. The majority
of the communications services used by this business are for communications that originate outside of Florida and terminate within the state. This business has paid, or will pay, an amount in excess of (check only one):




$100,000 for the Florida communications services tax only (s. 202.12, F.S.). $100,000 for the Florida communications services tax statewide and $25,000 for the local communications services tax per service address (s. 202.19, F.S.). List each service address that qualifies for the partial exemption below. Attach additional sheets if necessary.
complete street address city state ZiP

location 1 location 2 location 3 location 4 location 5

tax due upon determination of use [s. 202.27(6)(b), F.S.]. The taxable status of sales of communications services
will only be known upon use; the purchaser will pay the amount of tax, to be determined upon use, due on all of its purchases made in connection with the direct pay permit issued. PaRt 3 - aPPlicant affiRmation anD DeclaRation
I HEREBY ATTEST THAT: I am authorized to sign on behalf of the entity described above; that this entity has circumstances that qualify it for the communications services tax direct pay permit, as indicated; and furthermore that if granted, the communications services tax direct pay permit will only be used in the manner authorized pursuant to the appropriate sections of Chapter 202, F.S. Under penalties of perjury, I declare that I have read the information on this application and that the facts stated in it are true [ss. 92.525(2) and 837.06, Florida Statutes].

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information and instructions for completing application for self-accrual authority / Direct Pay Permit communications services tax

DR-700030 R. 06/06 Page 2

Sections 202.12 and 202.19, Florida Statutes, provide that self-accrual authority shall be granted to qualifying single legal entities. Qualifying entities will be issued a direct pay permit according to their particular qualifying circumstances. This authority is granted for only two distinct purposes, as described below. Direct pay permit holders may extend their permit in lieu of paying tax to their communications services provider.

Purposes and use of Permits
1. Direct Pay Permit for interstate communications services [ss. 202.12(3) and 202.19(8), F.S.] Who qualifies? Purchasers of communications services where the majority of the communications services used by the entity are for communications that originate outside of Florida and terminate within the state. Qualified businesses will receive a Communications Services Tax Direct Pay Permit (Form DR-700031). What can the direct pay permit be used for? This direct pay permit allows the purchaser a partial exemption either from the state communications services tax only, or from both the state and the local communications services taxes on interstate communications services. The amount of state communications services tax to be paid shall not exceed $100,000. The amount of the local communications services tax to be paid shall not exceed $25,000 per service address. note: Entities qualifying for this permit category will be required to report and remit the tax to the Department electronically. 2. Direct Pay Permit for tax Due upon Determination of use [s. 202.27(6)(b), F.S.] Who qualifies? Purchasers of communications services where the taxable status of sales of communications services will only be known upon use. Qualified businesses will receive a Communications Services Tax Direct Pay Permit (Form DR-700031). What can the direct pay permit be used for? The permit allows purchasers of communications services to accrue and remit taxes upon determination of the use of the services, rather than paying tax at the time of the purchase.

instructions for completing the application Review the purposes stated above and identify the
category under which your business qualifies.

Note the specific uses of the direct pay permit, if
granted.

Complete Parts 1 and 2. Read and sign Part 3.
note: incomplete or unsigned applications will be returned, thus delaying the issuance of the direct pay permit. mail or deliver your completed application to: Account Management Florida Department of Revenue PO Box 6480 Tallahassee FL 32314-6480 Information and forms are available on our Internet site at www.myflorida.com/dor For general information about communications services tax, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671 or 850-488-6800. For assistance with this application, call Account Management, Monday through Friday, 8 a.m. to 5 p.m., ET, at 850-488-9750.