Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016)

DR-700016N

R. 01/07

Page 21

Signature. The return must be signed by a person who is

Summary of Schedule I, Columns F-H (Page 15)

authorized to sign on behalf of the provider. Failure to

include an authorized signature on Page 1 of the return

Column F - State tax.

will delay the processing of the return and/or any refund

Line 1 - Taxable sales. Enter the grand total from Schedule I,

that may be associated with the return.

Column B.

Line 2 - State tax rate. The state tax rate of .068 is preprinted

Schedule I

here.

State, Gross Receipts,

Line 3 - State tax due. Enter the total state tax collected and/or

accrued for sales reported on Summary of Schedule I, Column

and Local Taxes Due

F, Line 1 here and on Page 1, Line 1 of the return.

Column G - Gross receipts tax.

Who must complete this schedule?

Line 4 - Taxable sales. Enter the grand total from Schedule I,

Communications services providers, including cable service

Column C.

providers, direct pay permit holders, and mobile communications

providers, must complete this schedule and send it with the tax

Line 5 - Gross receipts tax rate. The gross receipts tax rate of

return. This schedule may not be used to report adjustments;

.0237 is preprinted here.

deductions entered on Schedule I will not be accepted. Use

Line 6 - Gross receipts tax due. Enter the total gross receipts

Schedule IV to report bad debts, make adjustments to prior

tax collected and/or accrued for sales reported on Summary of

periods, and take credit for tax paid on services that are resold.

Schedule I, Column G, Line 4 here and on Page 1, Line 2 of

Direct-to-home satellite service providers must complete

the return.

Schedule II.

Column H - Local tax.

Schedule I, Columns A through E (Pages 3-14)

Line 7 - Local tax due. Enter the grand total from Schedule I,

Column E here and on Page 1, Line 3 of the return.

Column A - Local jurisdiction. You must report the amount of

taxable sales and tax collected and/or accrued for each county

Schedule II

and municipality in which you provide or use communications

services.

Direct-to-Home Satellite Services

Column B - Taxable sales subject to state tax. Enter total

sales of all taxable communications services and/or all

Who must complete this schedule?

purchases subject to the state tax under a direct pay permit.

Direct-to-home satellite service providers must complete this

The following are examples of exempt sales transactions, for

schedule and send it with the tax return.

state tax calculation purposes.

Column A - Taxable sales. Enter total taxable sales of direct-to-

Sales to:

home satellite communications services.

• Residential customers, except for sales of mobile

communications services and cable services.

Column B - Tax rate. The direct-to-home satellite services tax

• Federal government agencies.

rate of .1317 is preprinted here.

• State, local, and municipal governments.

Column C - Net tax due. Enter the total communications

• Religious and educational organizations, and homes for

services tax collected and/or accrued for taxable sales

the aged exempt from federal income tax under section

reported on Schedule II, Column A, here and on Page 1, Line

501(c)(3) of the Internal Revenue Code.

4 of the return.

Column C - Taxable sales subject to local taxes. Enter

total sales of all taxable communications services and/or all

purchases subject to the local tax under a direct pay permit.

Schedule III

The following are examples of exempt sales transactions, for

Direct-to-Home Satellite

local tax calculation purposes.

Services Adjustments

Sales to:

• Federal government agencies.

• State, local, and municipal governments.

Who must complete this schedule?

• Religious and educational organizations, and homes for

Direct-to-home satellite service providers must complete this

the aged exempt from federal income tax under section

schedule to report adjustments to previous filing periods.

501(c)(3) of the Internal Revenue Code.

Complete a separate Schedule III for each applied period that

you are adjusting. Make photocopies of Schedule III as needed.

Column D - Local tax rates. A list of local rates by jurisdiction

Use Schedule V to claim multistate credits. Send all completed

is preprinted here. Note: Local rates can change frequently.

schedules with the tax return.

You may verify current rates at

Column E - Local tax due. Enter the total local tax collected

and/or accrued for taxable transactions reported in Column C,

on the line corresponding to the appropriate local jurisdiction.

Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016) - 2007 Page 4

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