Form DR-700030 "Application for Self-accrual Authority / Direct Pay Permit Communications Services Tax" - Florida

What Is Form DR-700030?

This is a legal form that was released by the Florida Department of Revenue - a government authority operating within Florida. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2016;
  • The latest edition provided by the Florida Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form DR-700030 by clicking the link below or browse more documents and templates provided by the Florida Department of Revenue.

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Download Form DR-700030 "Application for Self-accrual Authority / Direct Pay Permit Communications Services Tax" - Florida

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DR-700030
Application for Self-Accrual Authority / Direct Pay Permit
R. 01/16
Communications Services Tax
TC
Rule 12A-19.100
Florida Administrative Code
Effective 01/16
MAIL TO:
ACCOUNT MANAGEMENT
THIS AREA FOR DOR USE ONLY
FLORIDA DEPARTMENT OF REVENUE
PO BOX 6480
PERMIT NO. ________________________________
TALLAHASSEE FL 32314-6480
EFF DATE __________________________________
EXP DATE __________________________________
PART 1 - BUSINESS INFORMATION
Business name
Communications services tax certificate/business partner number *
Street address
Federal Employer Identification Number (FEIN)
City/State/ZIP
Telephone number (include area code)
Name of contact person
Contact person's telephone number (include area code)
Contact person's mailing address (if different than above)
City/State/ZIP
* A communications services tax certificate/business partner number is required for processing this request. If you
have not registered for this tax and do not have a certificate/business partner number, you must complete and
submit the Application to Collect and/or Report Tax in Florida (Form DR-1). This application and the DR-1 may be
submitted together.
PART 2 - DIRECT PAY PERMIT CATEGORY FOR WHICH YOU ARE APPLYING (CHECK ONLY ONE):
q
Use of interstate communications services [sections 202.12(3) and 202.19(8), Florida Statutes]. The majority of
the communications services used by this business are for communications that originate outside of Florida and
terminate within the state. This business has paid, or will pay, an amount in excess of (check only one):
q $100,000 for the Florida communications services tax only (s. 202.12, F.S.).
q $100,000 for the Florida communications services tax statewide and $25,000 for the local communications services tax per
service address (s. 202.19, F.S.). List each service address that qualifies for the partial exemption below. Attach additional
sheets if necessary.
Complete street address
City
State
ZIP
Location 1
Location 2
Location 3
Location 4
Location 5
q
Tax due upon determination of use [s. 202.27(6)(b), F.S.]. The taxable status of sales of communications services
will only be known upon use; the purchaser will pay the amount of tax, to be determined upon use, due on all of its
purchases made in connection with the direct pay permit issued.
PART 3 - APPLICANT AFFIRMATION AND DECLARATION
I HEREBY ATTEST THAT: I am authorized to sign on behalf of the entity described above; that this entity has circumstances that qualify it for the
communications services tax direct pay permit, as indicated; and furthermore that if granted, the communications services tax direct pay permit will
only be used in the manner authorized pursuant to the appropriate sections of Chapter 202, F.S. Under penalties of perjury, I declare that I have read
the information on this application and that the facts stated in it are true [ss. 92.525(2) and 837.06, Florida Statutes].
____________________________________________________
____________________________________________________
Signature
Title
____________________________________________________
____________________________________________________
Print name
Date
DR-700030
Application for Self-Accrual Authority / Direct Pay Permit
R. 01/16
Communications Services Tax
TC
Rule 12A-19.100
Florida Administrative Code
Effective 01/16
MAIL TO:
ACCOUNT MANAGEMENT
THIS AREA FOR DOR USE ONLY
FLORIDA DEPARTMENT OF REVENUE
PO BOX 6480
PERMIT NO. ________________________________
TALLAHASSEE FL 32314-6480
EFF DATE __________________________________
EXP DATE __________________________________
PART 1 - BUSINESS INFORMATION
Business name
Communications services tax certificate/business partner number *
Street address
Federal Employer Identification Number (FEIN)
City/State/ZIP
Telephone number (include area code)
Name of contact person
Contact person's telephone number (include area code)
Contact person's mailing address (if different than above)
City/State/ZIP
* A communications services tax certificate/business partner number is required for processing this request. If you
have not registered for this tax and do not have a certificate/business partner number, you must complete and
submit the Application to Collect and/or Report Tax in Florida (Form DR-1). This application and the DR-1 may be
submitted together.
PART 2 - DIRECT PAY PERMIT CATEGORY FOR WHICH YOU ARE APPLYING (CHECK ONLY ONE):
q
Use of interstate communications services [sections 202.12(3) and 202.19(8), Florida Statutes]. The majority of
the communications services used by this business are for communications that originate outside of Florida and
terminate within the state. This business has paid, or will pay, an amount in excess of (check only one):
q $100,000 for the Florida communications services tax only (s. 202.12, F.S.).
q $100,000 for the Florida communications services tax statewide and $25,000 for the local communications services tax per
service address (s. 202.19, F.S.). List each service address that qualifies for the partial exemption below. Attach additional
sheets if necessary.
Complete street address
City
State
ZIP
Location 1
Location 2
Location 3
Location 4
Location 5
q
Tax due upon determination of use [s. 202.27(6)(b), F.S.]. The taxable status of sales of communications services
will only be known upon use; the purchaser will pay the amount of tax, to be determined upon use, due on all of its
purchases made in connection with the direct pay permit issued.
PART 3 - APPLICANT AFFIRMATION AND DECLARATION
I HEREBY ATTEST THAT: I am authorized to sign on behalf of the entity described above; that this entity has circumstances that qualify it for the
communications services tax direct pay permit, as indicated; and furthermore that if granted, the communications services tax direct pay permit will
only be used in the manner authorized pursuant to the appropriate sections of Chapter 202, F.S. Under penalties of perjury, I declare that I have read
the information on this application and that the facts stated in it are true [ss. 92.525(2) and 837.06, Florida Statutes].
____________________________________________________
____________________________________________________
Signature
Title
____________________________________________________
____________________________________________________
Print name
Date
Information and Instructions for Completing Application
DR-700030
R. 01/16
for Self-Accrual Authority / Direct Pay Permit
Page 2
Communications Services Tax
Sections 202.12 and 202.19, Florida Statutes, provide that self-accrual authority shall be granted to qualifying single
legal entities. Qualifying entities will be issued a direct pay permit according to their particular qualifying circumstances.
This authority is granted for only two distinct purposes, as described below. Direct pay permit holders may extend their
permit in lieu of paying tax to their communications services provider.
Purposes and Use of Permits
Instructions for Completing the Application
1. Direct Pay Permit for Interstate Communications
ü
Review the purposes stated above and identify the
Services [ss. 202.12(3) and 202.19(8), F.S.]
category under which your business qualifies.
ü
Note the specific uses of the direct pay permit, if
Who qualifies? Purchasers of communications
granted.
services where the majority of the communications
services used by the entity are for communications
ü
Complete Parts 1 and 2.
that originate outside of Florida and terminate
ü
Read and sign Part 3.
within the state. Qualified businesses will receive
a Communications Services Tax Direct Pay Permit
Note: Incomplete or unsigned applications will be
(Form DR-700031).
returned, thus delaying the issuance of the
direct pay permit.
What can the direct pay permit be used for?
This direct pay permit allows the purchaser a partial
Mail or deliver your completed application to:
exemption either from the state communications
Account Management
services tax only, or from both the state and the
Florida Department of Revenue
local communications services taxes on interstate
PO Box 6480
communications services. The amount of state
Tallahassee FL 32314-6480
communications services tax to be paid shall
not exceed $100,000. The amount of the local
Information and forms are available on our Internet site at
communications services tax to be paid shall not
floridarevenue.com
exceed $25,000 per service address. Note: Entities
qualifying for this permit category will be required
For general information about communications services
to report and remit the tax to the Department
tax or assistance with this application, call Taxpayer
electronically.
Services at 850-488-6800, Monday through Friday
(excluding holidays).
2. Direct Pay Permit for Tax Due Upon Determination
of Use [s. 202.27(6)(b), F.S.]
Who qualifies? Purchasers of communications
services where the taxable status of sales of
communications services will only be known
upon use. Qualified businesses will receive a
Communications Services Tax Direct Pay Permit
(Form DR-700031).
What can the direct pay permit be used for?
The permit allows purchasers of communications
services to accrue and remit taxes upon
determination of the use of the services, rather than
paying tax at the time of the purchase.
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