Published on: 27570715. The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for certain sporting equipment brought into Florida ....
Published on: 27533467. Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
Published on: 27314829. : The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for sporting equipment brought into Florida for ....
Published on: 12469949. The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single sale; (2) remove obsolete provisions regarding refund applications for tax paid on or after October 1, 1994, and prior to July 1, 1999; (3) reflect the transfer of the licensing of funeral directors from persons licensed under Chapter 470, F.S. (Funeral Directing, Embalming, and Direct Disposition), to persons licensed under Part III, Chapter 497, F.S., (Funeral Directing, Embalming, and Related Services), to reflect the provisions of Chapter 2004-301, L.O.F., which amended and renumbered Chapter 470, F.S., to Part III, Chapter 497, F.S.; (4) correct the value of a U.S. Double Eagle Coin from $40 to $20; (5) remove obsolete provisions that required dealers to maintain blanket resale and exemption certificates; (6) remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate to reflect Section 212.0515(3), F.S., as amended by Section 6, Chapter 2010-138, L.O.F.; (7) remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991; (8) remove obsolete provisions regarding the imposition of interest; (9) repeal provisions regarding the charge for filling 22-pound liquefied petroleum gas tanks that are obsolete; (10) remove an unnecessary rule regarding the taxability of tires repaired or altered by recapping; (11) remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county; and (12) adopt, by reference, updates to the Certificate of Exemption for Entertainment Industry Qualified Production Company.
Published on: 11756611. Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed repeal of Rule 12A-1.003, F.A.C. (Sales of Several Items to the Same Purchaser at the Same Time), is to remove the unnecessary rule provisions requiring sales tax to be collected on each single sale.
The purpose of the proposed amendments to Rule 12A-1.014, F.A.C. (Refunds and Credits for Sales Tax Erroneously Paid), Rule 12A-1.034, F.A.C. (Promotional Materials Exported from this State), Rule 12A-1.064, F.A.C. (Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce), and Rule 12A-1.0641, F.A.C. (Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes), is to remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.
Chapter 2004-301, L.O.F., amended and renumbered Chapter 470, F.S. (Funeral Directing, Embalming, and Direct Disposition), to Part III, Chapter 497, F.S. (Funeral Directing, Embalming, and Related Services). The purpose of the proposed amendments to Rule 12A-1.035, F.A.C. (Funerals; Related Merchandise and Services), is to replace reference to persons previously licensed or registered under Chapter 470 or 497, F.S., to those persons licensed under Chapter 497, F.S.
The purpose of the proposed amendments to Rule 12A-1.0371 (Sales of Coins, Currency, or Bullion), is to correct the referenced value of a U.S. Double Eagle Coin.
The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) remove obsolete provisions which required dealers to maintain blanket resale and exemption certificates and obsolete references to other suggested exemption certificates.
Section 6, Chapter 2010-138, L.O.F., amended Section 212.0515(3), F.S., to remove the operator's name, address, and identification number from the notice required to be placed on vending machines. The purpose of the proposed amendments to Rule 12A-1.044, F.A.C. (Vending Machines), is to: (1) remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate; and (2) remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991.
The purpose of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), is to remove provisions regarding the imposition of interest on tax due prior to January 1, 2000.
The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) remove provisions regarding the filling of 22-pound liquefied petroleum gas tanks that are no longer available; and (2) provide that the charge for filling liquefied petroleum gas tanks with gas to be used for purposes of residential heating, cooking, lighting, or refrigeration is tax-exempt when the selling dealer documents the tax-exempt use of the gas on the customer’s invoice or other written evidence of sale.
The purpose of the proposed repeal of Rule 12A-1.068, F.A.C. (Tire Recapping), is to repeal an unnecessary rule regarding the recapping of tires and the sale of recapped tires. The provisions for repairs to tangible personal property in Rule 12A-1.006, F.A.C. (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property), apply to charges for recapping tires or for sales of recapped tires.
The purpose of the proposed amendments to Rule 12A-1.0911, F.A.C. (Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors), is to remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county.
The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, updates to Form DR-231, Certificate of Exemption for Entertainment Industry Qualified Production Company, to remove obsolete taxpayer contact information and to correctly title the Florida Office of Film and Entertainment.