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:	A public meeting will be held at 9:00 a.m. on December 9, 2025, to document changes to rates found on Form DR-700016, Florida Communications Services Tax Return, incorporated in Rule 12A-19.100, F.A.C. Please refer to the Public Rule Meeting Agenda for more information.

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

Letter to JAPC:	December 11, 2025
Notice of Change:	December 11, 2025 (Vol. 51, No. 239)
Meeting Information:	December 9, 2025
Notice of Public Meeting:	December 3, 2025 (Vol. 51, No. 233)
Hearing Information:	November 4, 2025 (canceled, no request)
Package Filed with JAPC:	October 13, 2025
Notice of Proposed Rule:	October 13, 2025 (Vol. 51, No. 199)
Cabinet Agenda for Hearing:	September 30, 2025
Notice of Public Meeting - Cabinet for Hearing:	September 23, 2025 (Vol. 51, No. 185)
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.