Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.071 - Department of Revenue Electronic Database

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				Department maintains an electronic database that assigns service addresses to
				local taxing jurisdictions in a format that satisfies the requirements of
				Section 202.22(2)(a),
				F.S. The electronic database, referred to as Florida's Address/Jurisdiction
				Database, is maintained on the Department's website at
				pointmatch.floridarevenue.com. An updated Address/Jurisdiction Database is
				posted to the Department's website 90 days prior to adoption of the
				Address/Jurisdiction Database. The updated Address/Jurisdiction Database is
				adopted and becomes effective every January 1 or July 1. References to the
				effective Address/Jurisdiction Database refer to the official database that is
				available on the website and conclusive for purposes of communications services
				tax, which was adopted the previous January 1 or July 1. The effective
				Address/Jurisdiction Database does not include the information contained in the
				pending files described in paragraph (b).
(b) When a change to the Address/Jurisdiction
				Database has been approved, the approved pending address additions and approved
				pending address deletions are stored in separate files until they are included
				in the next scheduled update of the database. These pending files include
				corrections of any errors discovered since the last preceding update, as well
				as changes in addresses or jurisdictional boundaries, that are based on
				information provided by local taxing jurisdictions and have been approved by
				the Department. These pending files contain the most recent local taxing
				jurisdictional assignment information. The individual address lookup feature
				searches the current database and the pending files and may reflect information
				that has not yet been incorporated into the database available for downloading
				and use by local taxing jurisdictions and insurers. Dealers may use the pending
				files to update their service address assignments between the January 1 and
				July 1 effective dates of the Address/Jurisdiction Database even though such
				use of the pending files is not required to satisfy due diligence requirements.
				In such cases, the individual address lookup page carries a statement notifying
				the viewer that it reflects a pending change to the database.
(c) Registered local taxing jurisdictions and
				communications services dealers have the capability of downloading databases of
				addresses assigned to each local taxing jurisdiction. A file of addresses in
				the format adopted by the Federation of Tax Administrators and the Multistate
				Tax Commission in accordance with the federal Mobile Telecommunications
				Sourcing Act is available.
(d) The
				Department's website also has a single address lookup feature that permits any
				person to enter an address and ascertain to which local jurisdiction it is
				assigned. The individual address lookup feature searches the pending files, as
				well as the effective database, and may therefore reflect information that has
				not yet been incorporated into the effective database. In such cases, the
				individual address lookup page carries a statement notifying the viewer that it
				reflects a pending change to the database.
(e) The availability and effective date of
				the updated Address/Jurisdiction Database are announced in the Florida
				Administrative Register. Updates incorporate corrections of any errors
				discovered since the last preceding update, as well as changes in addresses or
				jurisdictional boundaries based on information provided by local taxing
				jurisdictions. Each update of the Address/Jurisdiction Database is posted on
				the Department's website at least 90 days prior to adoption and is also
				available to dealers of communications services, vendors of databases, and
				other persons authorized to download the database.
(f) To fulfill its statutory responsibility
				to maintain the database, when the Department notices apparent errors, such as
				an address that is assigned to multiple jurisdictions, the Department will
				initiate an objection to the database in accordance with the provisions of
				subsection (3) and will process the objection in the same manner in which other
				objections are processed.