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 will present this rule to the Governor and Cabinet during the regularly-scheduled Cabinet meeting on September 30, 2025, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website.

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

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.