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Substitute Communications Services Tax Worksheet

August 12, 2003

Under Rule 12A-19-036, the Department of Revenue would apply the 9.17 percent statewide communications services tax to a number of common devices that are used at virtually every place of business in the state, including the following:

1. Telephone system with switching and routing capabilities allowing for intercom and other self-contained communications

2. Computer local area network (LAN) system that uses a router to provide switching capabilities necessary to connect multiple computers and/or printers

3. Wireless dispatch system that transmits and switches voice or data signals to provide a communications path between and among remote receivers and a central base system

4. System that transmits, routes, and switches data to permit monitoring of the activities and operations of manufacturing equipment, pipelines, rail systems, or utilities.

The tax is only applicable if the user acquires and operates the system. The tax would be payable on the actual cost of operating and maintaining the system, which DOR defines as including the following:

· Depreciation of equipment and facilities

· Lease or rental expenses associated with equipment and facilities

· Repair and maintenance

· Storage costs

· Insurance costs

· Tools and equipment used to maintain the system

· Utilities

· Taxes, licensing, and franchising costs

· Interest expense

· Employee salaries and benefits 

The tax rate is 9.17 percent plus applicable local rates, which are available on DOR’s Web site (http://geotax.state.fl.us/dorPubIdx.jsp).

Printable Worksheet 
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To print, click on "Page Setup" under the File menu and set orientation to landscape)

Download Excel Worksheet

“Estimated Tax Liability”  Return Form