Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods (Ch. 12A-19; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12A-19.070
Florida Administrative Code
Rule: 12A-19.070
Rule Title: Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
Department:
DEPARTMENT OF REVENUE
Division:
Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter:
COMMUNICATIONS SERVICES TAX
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
3/25/2020
History Notes:
Rulemaking Authority 202.26(3)(b) , (f), (g), 202.28(1) FS. Law Implemented 202.22(1) , (4), (5), (6), (8), 202.23 , 202.28 , 202.34(1)(a) , 202.35(3) FS. History–New 11-14-05, Amended 12-20-07, 1-17-13, 3-25-20.
References in this version:
No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section
Description
Publish
Date
Misc
12A-19.070
NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE
10/2/2025
Vol. 51/192
Misc
12A-19.070
NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE
10/2/2024
Vol. 50/193
Misc
12A-19.070
NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE
10/3/2023
Vol. 49/192
Misc
12A-19.070
NOTICE OF ADOPTION OF COMMUNICATIONS SERVICES TAX ADDRESS/JURISDICTION DATABASE
4/4/2022
Vol. 48/65
Final
12A-19.070
Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified ....
Effective:
03/25/2020
Proposed
12A-19.010
......
The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the ....
12/6/2019
Vol. 45/236
Public Meeting
12A-19.010
......
Adoption of the following proposed rule, which was noticed in the September 25, 2019 (Vol. 45, No. 187, pp. 4219-4223), issue of the Florida ....
December 3, 2019, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
11/22/2019
Vol. 45/228
Development
12A-19.010
......
The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the ....
10/31/2019
Vol. 45/213
Development
12A-19.010
......
The purpose of changes to Rules 12A-19.010, 12A-19.020, and 12A-19.070, is to incorporate or update references to the DR-1, Florida Business Tax Application, and to make registration information consistent throughout the ....
1/31/2018
Vol. 44/21
Final
12A-19.070
Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified ....
Effective:
01/17/2013
Proposed
12A-19.010
......
Effective July 1, 2012, sections 2 and 6,
Chapter 2012-70, L.O.F.: (1) redefine “cable service” as “video service”; (2) provide that communications services dealers who utilize one of the approved methods for assigning service ....
9/28/2012
Vol. 38/39
Development
12A-19.010
......
Effective July 1, 2012, sections 2 and 6,
Chapter 2012-70, L.O.F.: (1) redefines “cable service” as “video service”; (2) provides that communications services dealers who utilize one of the approved methods for assigning ....
7/20/2012
Vol. 38/29
Final
12A-19.070
Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified ....
Effective:
12/20/2007
Proposed
12A-19.070
......
The purpose of the proposed amendments to Rules 12A-19.070, 12A-19.071, and 12A-19.100, F.A.C., is to update provisions regarding the Department of Revenue’s Address/Jurisdiction Database for purposes of determining the ....
8/10/2007
Vol. 33/32
Development
12A-19.070
......
The purpose of the proposed amendments to Rules 12A-19.070, 12A-19.071, and 12A-19.100, F.A.C., is to provide updated provisions regarding the Department of Revenue’s Address/Jurisdiction Database for purposes of determining ....
4/27/2007
Vol. 33/17
Final
12A-19.070
Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified ....
Effective:
11/14/2005