Published on: 18916666. PetSmart, Inc.; The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on February 6, 2017 at Vol. 43, No. 24. Petitioner sought a declaratory statement from the Department as to the applicability of Florida Statute Section 212.08(2)(i) (2017) and Florida Administrative Code Rule 12A-10215(6) (2017) regarding the taxability of the sale of certain animal food, as it applies to the Petitioner. On February 15, 2017, the Agency Clerk received an Unopposed Motion to Intervene in Declaratory Statement Proceedings. Petitioner filed a Response to Unopposed Motion to Intervene in Declaratory Statement Proceedings with the Agency Clerk on February 28, 2017. The Department’s Final Order, issued May 1, 2017, declines to issue a declaratory statement for the following reasons: (1) the requested declaration deals with conduct that is a present controversy and issue(s) currently pending in a judicial proceeding to which the Petitioner, and Intervenor, are parties; (2) the Petitioner’s petition does not apply only to Petitioner’s particular set of circumstances, but rather is a matter of general applicability; and (3) the issues and subject matter in the Petition relate to conduct that has already occurred.
A copy of the Petition for Declaratory Statement and Final Order Denying Petition for Declaratory Statement may be obtained by contacting Sarah Wachman Chisenhall, Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6668, Sarah.Wachman.Chisenhall@floridarevenue.com, (850) 617-8347. Please refer all comments to: Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6688, Sarah.Wachman.Chisenhall@floridarevenue.com.
Published on: 18567369. PetSmart, Inc.; The petition seeks the Department’s opinion as to the applicability of Florida Statute Section 212.08(2)(i) (2017) and Florida Administrative Code Rule 12A-1.0215(6) (2017) regarding the taxability of the sale of certain animal food, as it applies to the Petitioner.
A copy of the Petition for Declaratory Statement may be obtained by contacting Sarah Wachman Chisenhall, Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6668, Sarah.Wachman.Chisenhall@floridarevenue.com, (850) 617-8347. Persons other than the original parties to a pending proceeding whose substantial interests will be affected by the disposition of the declaratory statement and who desire to become parties may file a motion to intervene with the Department. Except for good cause shown, a motion to intervene shall be filed with the Agency Clerk at the above address within twenty-one (21) days of publication of this notice. Any motion to intervene must comply with the requirements set forth in Fla. Admin. Code R. 28-105.0027.
Published on: 15296820. Section 9, Chapter 2014-38, L.O.F., amended Section. 212.08(2), F.S., to provide an exemption from sales and use tax for sales of therapeutic veterinary diets specifically formulated to aid in the management of illness and disease of a diagnosed health disorder in an animal, and which are only available from a licensed veterinarian. The purpose of the proposed amendment to Rule 12A-1.0215, F.A.C. (Veterinary Sales and Services), is to make the rule consistent with the statutory provision.
Published on: 15175279. Section 9, Chapter 2014-38, L.O.F., amended Section. 212.08(2), F.S., to provide an exemption from sales and use tax for sales of therapeutic veterinary diets specifically formulated to aid in the management of illness and disease of a diagnosed health disorder in an animal, and which are only available from a licensed veterinarian. The purpose of the proposed amendment to Rule 12A-1.0215, F.A.C. (Veterinary Sales and Services), is to make the rule consistent with the statutory provision.
Published on: 8683942. Approval of the proposed amendments to the Sales and Use Tax rules listed below. These proposed rule amendments were noticed in the April 9, 2010 (Vol. 36, No. 14, pp. 1593-1603), Florida Administrative Weekly.
Rule 12A-1.002, F.A.C. – Practitioners of the Healing Arts
Rule 12A-1.015, F.A.C. – Industrial Gases
Rule 12A-1.020, F.A.C. – Licensed Practitioners; Drugs, Medical Products and Supplies
Rule 12A-1.021, F.A.C. – Prosthetic and Orthopedic Appliances
Rule 12A-1.0215, F.A.C. – Veterinary Sales and Services
Rule 12A-1.097, F.A.C. – Public Use Forms.
; June 8, 2010, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 8490427. The purpose of the proposed changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to update, consistent with current statutory provisions, the application of tax to drugs, medicines, and medical products, supplies, and devices used in the treatment of human disease, illness, or injury, and in the treatment of animals.
When adopted, the proposed substantial rewording of Rule 12A-1.020, F.A.C. (Licensed Practitioners; Drugs, Medical Products and Supplies), will provide for the administration of sales tax for the following items used to treat human disease, illness, or injury:
•Drugs, medical products, supplies, or devices
•Common household remedies
•Cosmetics, toilet articles, and hygiene products
•Chemical compounds and test kits
•Eyeglasses and lenses
•Orthopedic, therapeutic, or corrective shoes
•Prescribed parts and attachments to assist a person with special needs
When adopted, the proposed amendments to Rule 12A-1.021, F.A.C. (Prosthetic and Orthopedic Appliances), will update the list of tax-exempt prosthetic or orthopedic appliances and provide how to purchase materials and supplies that will be incorporated into tax-exempt prosthetic or orthopedic appliances without paying tax at the time of purchase.
When adopted, proposed new Rule 12A-1.0215, F.A.C. (Veterinary Sales and Services), will provide for the application of tax to items used in the practice of veterinary medicine, including medical products, supplies, and devices, and substances possessing curative or remedial properties.
When adopted, the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), will adopt, by reference, changes to Form DR-46NT, Nontaxable Medical and General Grocery List, necessary to reflect the provisions of substantially reworded Rule 12A-1.020, F.A.C., revised Rule 12A-1.021, F.A.C., and new Rule 12A-1.0215, F.A.C.