Florida Dept. of Revenue - Chapter 12A-19: Communications Services Tax

Florida Proposed Rules

Rule Number: Rule Title
12A-19.100	Public Use Forms

Next Step:	The Department did not receive a request for the August 14, 2025, workshop. Therefore, the workshop has been canceled. The Department will post further updates as they become available.

Forms:	DR-700016: Florida Communications Services Tax Return DR-700016N: Instructions for Completing the Florida Communications Services Tax

Workshop Information:	August 14, 2025
Draft Rule Language:	August 14, 2025
Notice of Rule Development:	July 31, 2025 (Vol. 51, No. 148)

Purpose: The purpose of the draft amendments to Rule 12A-19.100, F.A.C., is to adopt, by reference, changes to forms used to report the Florida Communications Services Tax Return (Form DR-700016) to update local tax rates for reporting periods beginning January 2026, and to remove returns for reporting periods prior to January 2025. When in effect, the rule will provide the reporting period for the current tax return, January 2025-December 2025, and adopt a new Florida Communications Services Tax Return and instructions with local communications services tax rates for reporting periods beginning January 2026.