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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Excel Worksheet
“Estimated Tax Liability” Return Form
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