Published on: 20108796. Approval to publish a Notice of Proposed Rule for the following rules:
Rule 12A-1.060 Registration
Rule 12A-1.097 Public Use Forms
Rule 12A-12.003 Registration
Rule 12A-16.004 Registration
Rule 12A-19.010 Registration
Rule 12A-19.020 Tax Due at Time of Sale; Tax Returns and Regulations
Rule 12A-19.070 Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
Rule 12A-19.100 Public Use Forms
Rule 12B-4.001 Payment of Tax
Rule 12B-5.120 Resellers and Retail Dealers
Rule 12B-7.030 Miami-Dade County Lake Belt Mitigation Fee
Rule 12B-7.031 Public Use Forms
Approval of the proposed rules listed below. The following proposed rules were noticed in the January 16, 2018 (Vol. 44, No. 10, pp. 197-205) and January 17, 2018 (Vol. 44, No. 11, pp. 215-219), issues of the Florida Administrative Register:
Rule 12-18.008 Compensation for Vending Machine Violations
Rule 12-21.203 Notification to Custodians; Custodial Responsibilities
Rule 12-26.003 Application for Refund
A Notice of Change to Rule 12-26.003, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12-26.004 Refund Approval Process
A Notice of Change to Rule 12-26.004, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12-26.008 Public Use Forms
A Notice of Change to Rule 12-26.008, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12-26.009 Refund/Offset Within an Audit
A Notice of Change to Rule 12-26.009, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12A-1.012 Repossessed Merchandise and Bad Debts
A Notice of Change to Rule 12A-1.012, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 837), Florida Administrative Register.
Rule 12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies
A Notice of Change to Rule 12A-1.0144, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 837), Florida Administrative Register.
Rule 12A-1.097 Public Use Forms
Notices of Change to Rule 12A-1.097, F.A.C., were published in the February 20, 2018 (Vol. 44, No. 35, pp. 836 and 837), Florida Administrative Register.
Rule 12A-1.108 Exemption for Data Center Property
A Notice of Change to Rule 12A-1.108, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12A-16.008 Public Use Forms
A Notice of Change to Rule 12A-16.008, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 837), Florida Administrative Register.
; March 7, 2018, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, Florida
Published on: 20108505. Approval to publish a Notice of Proposed Rule for the following rules:
Rule 12A-1.060 Registration
Rule 12A-1.097 Public Use Forms
Rule 12A-12.003 Registration
Rule 12A-16.004 Registration
Rule 12A-19.010 Registration
Rule 12A-19.020 Tax Due at Time of Sale; Tax Returns and Regulations
Rule 12A-19.070 Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
Rule 12A-19.100 Public Use Forms
Rule 12B-4.001 Payment of Tax
Rule 12B-5.120 Resellers and Retail Dealers
Rule 12B-7.030 Miami-Dade County Lake Belt Mitigation Fee
Rule 12B-7.031 Public Use Forms
Approval of the proposed rules listed below:
Rule 12-18.008 Compensation for Vending Machine Violations
Rule 12-21.203 Notification to Custodians; Custodial Responsibilities
Rule 12-26.003 Application for Refund
A Notice of Change to Rule 12-26.003, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12-26.004 Refund Approval Process
A Notice of Change to Rule 12-26.004, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12-26.008 Public Use Forms
A Notice of Change to Rule 12-26.008, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12-26.009 Refund/Offset Within an Audit
A Notice of Change to Rule 12-26.009, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12A-1.012 Repossessed Merchandise and Bad Debts
A Notice of Change to Rule 12A-1.012, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 837), Florida Administrative Register.
Rule 12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies
A Notice of Change to Rule 12A-1.0144, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 837), Florida Administrative Register.
Rule 12A-1.097 Public Use Forms
Notices of Change to Rule 12A-1.097, F.A.C., were published in the February 20, 2018 (Vol. 44, No. 35, pp. 836 and 837), Florida Administrative Register.
Rule 12A-1.108 Exemption for Data Center Property
A Notice of Change to Rule 12A-1.108, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 836), Florida Administrative Register.
Rule 12A-16.008 Public Use Forms
A Notice of Change to Rule 12A-16.008, F.A.C., was published in the February 20, 2018 (Vol. 44, No. 35, p. 837), Florida Administrative Register.
; March 7, 2018, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, Florida
Published on: 19954566. The purpose of the proposed amendment to Rule 12-18.008, F.A.C., is to remove the requirement for vending machine operators to post a specified notice on vending machines, as provided in Section 24 of Chapter 2017-36, L.O.F.
Published on: 19663081. The purpose of the proposed amendment to Rule 12-18.008, F.A.C., is to remove the requirement for vending machine operators to post a specified notice on vending machines, as provided in Section 24 of Chapter 2017-36, L.O.F.
Published on: 16047406. Authorization for Compensation, Submission of Information and Claims for Compensation, Compensation for Vending Machine Violations
Published on: 15967769. Under Section 213.30, F.S., the Executive Director of the Department is authorized to compensate persons who provide information leading to the punishment of, or collection of taxes, surtaxes, surcharges, fees, penalties, or interest from, any person with respect to taxes enumerated in Section 213.05, F.S. The taxes listed in Section 213.05, F.S., include all taxes and fees under Chapter 212, F.S., as well as registration of secondhand dealers in Section 538.09, F.S., and registration of secondary metal recyclers in Section 538.25, F.S.
Section 1, Chapter 2014-196, L.O.F., provides that the prepaid wireless E911 fee created in Section 365.172, F.S., is to be administered as though it is a sales tax under Chapter 212, F.S., except as otherwise provided in that section. The section does not expressly exclude the prepaid wireless E911 fee from the compensation provisions of Section 213.30, F.S. Accordingly, individuals reporting violations of the prepaid wireless E911 fee should also be eligible for compensation under Section 213.30, F.S.
The purpose of the proposed amendments to Rules 12-18.001 (Authorization for Compensation) and 12-18.004, (Submission of Information and Claims for Compensation), F.A.C., are: (1) to update the Department’s list of taxes eligible for the compensation provisions to include the prepaid wireless E911 fee, registration of secondhand dealers, secondary metal recyclers, and secondhand precious metal dealers, in accordance with statute, and (2) to incorporate, by reference, an updated Form DR-55, Application for Compensation for Tax Information, that includes these categories.
The purpose of the proposed changes to Rule 12-18.008, F.A.C. (Compensation for Vending Machine Violations), are to update contact information for the Department.
Published on: 15701601. Under section 213.30, F.A.C., the Executive Director of the Department is authorized to compensate persons who provide information leading to the punishment of, or collection of taxes, surtaxes, surcharges, fees, penalties, or interest from, any person with respect to taxes enumerated in s. 213.05, F.A.C. The taxes listed in s. 213.05, F.A.C., include all taxes and fees under Chapter 212, F.S., as well as registration of secondhand dealers in s. 538.09, F.S., and registration of secondary metal recyclers in s. 538.25, F.S.
Section 1 of Chapter 2014-196, L.O.F., provides that the prepaid wireless E911 fee created in s. 365.172, F.S., is to be administered as though it is a sales tax under Chapter 212, except as otherwise provided in that section. The section does not expressly exclude the prepaid wireless E911 fee from the compensation provisions of s. 213.30, F.A.C. Accordingly, individuals reporting violations of the prepaid wireless E911 fee should also be eligible for compensation under s. 213.30, F.S.
The purpose of the proposed amendments to Rules 12-18.001, F.A.C., (Authorization for Compensation) and 12-18.004, F.A.C., (Submission of Information and Claims for Compensation), are (1) to update the Department’s list of taxes eligible for the compensation provisions to include the prepaid wireless E911 fee, registration of secondhand dealers, secondary metal recyclers, and secondhand precious metal dealers, in accordance with statute, and (2) to incorporate, by reference, an updated Form DR-55, Application for Compensation for Tax Information, that includes these categories.
The purpose of the proposed changes to Rule 12-18.008, F.A.C., (Compensation for Vending Machine Violations), is to update contact information for the Department.