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TIP # 02A19-06
DATE ISSUED: August 30, 2002


There are two corrections to the rates effective October 1, 2002, that were previously announced in TIP 02A19-04, issued August 1, 2002.

The two corrected rates are as follows:

Jurisdiction Correct Rate
Effective October 1, 2002
Highlands County 2.44%
Town of Indialantic (Brevard County) 6.20%

The attached rate schedule contains all the rates effective October 1, 2002, including the two corrected rates noted above. Or, you may visit the Department's Internet site at to download a list of communications services tax (CST) rates.

These new rates are due to the provision in the Florida Statutes that sets the rates [see Section 202.20 (1) (b), Florida Statutes], or are pursuant to an ordinance adopted by the governing authority of each county or municipality.

The local tax rate for CST includes both the local rate imposed under the CST statute (Section 202.19, Florida Statutes) and the discretionary sales surtax imposed under the sales and use tax statute (Section 212.055, Florida Statutes).

The new rates are effective for all bills issued on or after October 1, 2002, regardless of the date that the service is rendered or transacted. These rates will stay in effect until further notice by the Department.

References: Sections 202.19, 202.20 and 212.055, Florida Statutes


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.