Fla. Admin. Code R. 12A-19.100 (2026)
Public Use Forms
(1)(a) The Department employs the following public-use forms and instructions in the administration of Chapter 202, F.S., Communications Services Tax, and in the administration of the Department’s electronic Address/Jurisdiction Database created pursuant to Sections 175.1015 and 185.085, F.S. These forms are hereby incorporated by reference in this rule.
(b) Copies of these forms are available, without cost, by: 1) downloading the form from the Department’s website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-200, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Department’s TDD at 711, 1(800)367-8331 or (850)922-1115.
(2) The following versions of Form DR-700016, Florida Communications Services Tax Return, are applicable to the reporting periods and service billing dates indicated:
REVISION DATE | REPORTING PERIODS | SERVICE BILLING DATES |
1/26 | January 2026 - | January 1, 2026 – |
1/25 | January 2025 – December 2025 | January 1, 2025 – December 31, 2025 |
Form Number | Title | Effective Date |
(3) DR-700012 | Application for Certification of Communications Services Database (R. 10/13) (http://www.flrules.org/Gateway/reference.asp?No=Ref-03623) | 01/14 |
(4)(a) DR-700016 | Florida Communications Services Tax Return (R. 01/26) (http://flrules.org/Gateway/reference.asp?No=Ref-18764) | 01/26 |
(b) DR-700016 | Florida Communications Services Tax Return (R. 01/25) (http://flrules.org/Gateway/reference.asp?No=Ref-17779) | 02/25 |
(5)(a) DR-700016N | Instructions for Completing the Florida Communications Services Tax (Form DR-700016) (R. 01/26) (http://flrules.org/Gateway/reference.asp?No=Ref-18765) | 01/26 |
(b) DR-700016N | Instructions for Completing the Florida Communications Services Tax (Form DR-700016) (N. 01/25) (http://www.flrules.org/Gateway/reference.asp?No=Ref-17780) | 02/25 |
(6) DR-700019 | Communications Services Use Tax Return (R. 1/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-08962) | 01/18 |
(7) DR-700020 | Notification of Method Employed to Determine Taxing Jurisdiction Change (Communications Services Tax) (http://www.flrules.org/Gateway/reference.asp?No=Ref-11786) | 03/20 |
(8) DR-700021 | Local Communications Services Tax Notification of Tax Rate Change (R. 06/12) (https://www.flrules.org/Gateway/reference.asp?No=Ref-02542) | 05/13 |
(9) DR-700022 | Notification of Changes to the Address/Jurisdiction Database (http://www.flrules.org/Gateway/reference.asp?No=Ref-13416) | 12/20 |
(10) DR-700025 | Objection to Address Assignment in the Address/Jurisdiction Database (http://www.flrules.org/Gateway/reference.asp?No=Ref-13417) | 08/20 |
(11) DR-700026 | Local Government Authorization for Address Changes Described on Form DR-700025 (R. 10/13) (http://www.flrules.org/Gateway/reference.asp?No=Ref-03627) | 01/14 |
(12) DR-700027 | Local Government Authorization for Omission of Address or Incorrect Address Identification (http://www.flrules.org/Gateway/reference.asp?No=Ref-13418) | 12/20 |
(13)(a) DR-700030 | Application for Self-Accrual Authority/Direct Pay Permit – Communications Services Tax (R. 01/16) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06322) | 01/16 |
(b) DR-700032 | Renewal Notice and Application for Self-Accrual Authority/Direct Pay Permit – Communications Services Tax (R. 01/16) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06323) | 01/16 |
(14) DR-700033 | Alternative-Period Basis Reporting Form (N. 10/15) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06324) | 01/16 |
Rulemaking Authority 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3), (c), (d), (e), (j), 202.27(1), (7), 213.06(1) FS. Law Implemented 175.1015, 185.085, 202.12(1), (3), 202.151, 202.16, (4), 202.17(1), (4), (6), 202.19(1), (7), 202.27, 202.28(1), (2), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2), 213.053(8)(t) FS. History–New 4-17-03, Amended 7-31-03, 10-1-03, 9-28-04, 6-28-05, 11-14-05, 7-16-06, 4-5-07, 11-6-07, 12-20-07, 1-28-08, 1-27-09, 1-11-10, 6-28-10 (3), 6-28-10 (5), 2-7-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-20-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 1-6-20, 3-25-20, 1-24-21, 8-15-21, 5-23-22, 1-16-23, 2-11-24, 2-20-25, 1-25-26.
Effective: 1/25/2026.