Share More. Start a discussion Unanswered Report Abuse. Reply Follow. Leave a reply. Previous Thread. Next Thread. Related Threads. Popular Discussion. Subscribe to the latest topics : Subscribe. Search Forum: Search. Forum Home. Popular Threads. Recent Posts. Unreplied Threads. When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no later than p.
ET, on the business day prior to the 20th to avoid penalty and interest. A floating rate of interest applies to underpayments and late payments of tax. Interest rates can be found on the Department's Tax and Interest Rates webpage. Important Information Privacy Notice - Disclaimer.
Page Content. Hide Alert. Examples of communications services include, but are not limited to: Cable and satellite television, Video and music streaming, Telephone, including Voice-over-Internet Protocol VoIP , Mobile communications, and similar services.
What is Taxable? Communications services subject to tax include, but are not limited to: Local, long distance, and toll telephone Voice over Internet Protocol VoIP telephone Video service for example, television programming or streaming , whether provided by a cable, telephone, or other communications services provider Direct-to-home satellite Mobile communications Private line services Pager and beeper Telephone charges made at a hotel or motel Facsimiles fax , when not provided in the course of professional or advertising service Telex, telegram, and teletype.
Exempt transactions include: Sales for resale when made by a registered dealer and properly documented Sales or purchases of Internet access, including purchases of communications services used to provide Internet access See Tax Information Publication 10A Sales to federal agencies, the state, any county or municipality, or other political subdivision Sales to religious and educational organizations with c 3 , Internal Revenue Code IRC status Sales to homes for the aged with c 3 , IRC status and that meet certain provisions Examples of documentation needed: Customer Documentation Needed Government Written evidence, per Rule 12A Religious and educational organizations, and homes for the aged with c 3 , IRC status Written evidence, per Rule 12A Resale Copy of the Florida Annual Resale Certificate for Communications Services Tax , or telephone or online transaction or vendor authorization number.
See the Annual Resale Certificate section for more information. Florida Communications Services Tax The Florida communications services tax includes state tax and gross receipts taxes. See section "Partial Exemption for some Residential Services" The Florida communications services tax must be separately itemized on the customer billing.
State Tax Rate 4. Florida CST Rate 5. Total CST Rate 4. Total Direct-to-Home Satellite Rate 9. Here are some points for selling dealers to remember about accepting a Florida Annual Resale Certificate for Communications Services Tax : Selling dealers must document all exempt sales for resale.
You can document these sales by obtaining a copy of the purchaser's annual resale certificate or using the Florida Department of Revenue's online Certificate Verification system. Or, you can call toll-free and select Communications Services Tax. When a selling dealer obtains a signed resale certificate, additional sales during the year to the same purchaser do not require a new certificate. If the purchaser buys on account on a continual basis, the selling dealer needs to obtain a certificate valid at the time of the initial purchase, but will not need to obtain a new certificate each year.
If the purchaser knows their Communications Services Tax certificate or business partner number, the selling dealer can obtain a Transaction Resale Authorization Number online at the time of sale. The Transaction Resale Authorization Number received by phone or online is valid for that transaction only. If a purchaser has already provided a copy of their resale certificate, selling dealers can obtain a unique Vendor Resale Authorization Number by using the online certificate verification system.
Dealers may upload a batch file of up to 50, accounts and receive a Vendor Authorization Number for each the next day. Vendor Authorization Numbers are valid for sales to each purchaser during the calendar year.
Self-accrual authority may be granted to qualifying entities for one of the following reasons: The Department may grant a direct pay permit for interstate communications services when the majority of the communications services used originate outside of Florida and terminate within Florida. The Department may grant a direct pay permit for tax due upon determination when the taxable status of sales of communications services will only be known upon use.
Using a database developed by the dealer that has been certified by the Department to verify the accurate assignment of customer addresses to tax jurisdictions. Using a Department-certified database supplied by a vendor to verify the accurate assignment of customer addresses to tax jurisdictions. The solvers can be coupled to perform hybrid simulations, giving engineers the flexibility to analyze whole systems made up of multiple components in an efficient and straightforward way.
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