Published on: 15296917. The purpose of the proposed amendments to Rule 12A-1.022, F.A.C. (Federal Excise Taxes, Gross Receipts Tax, and Other Fees), is to clarify that taxable charges for electrical power or energy include the gross receipts tax imposed under subparagraph 203.01(1)(a)1., F.S., but do not include the gross receipts tax imposed under subparagraph 203.01(1)(a)3., F.S.
The purpose of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to clarify that sales of electric power or energy for use in residential households by utilities who are required to pay the gross receipts tax imposed under subparagraph 203.01(1)(a)1., F.S., are exempt. The payment of the gross receipts tax imposed under subparagraph 203.01(1)(a)3., F.S., has no effect on the residential sales tax exemption.
Published on: 15175570. The purpose of the proposed amendment to Rule 12A-1.022, F.A.C. (Federal Excise Taxes, Gross Receipts Tax, and Other Fees), is to clarify that taxable charges for electrical power or energy include the gross receipts tax imposed under subparagraph 203.01(1)(a)1., F.S., but do not include the gross receipts tax imposed under subparagraph 203.01(1)(a)3., F.S.
The purpose of the proposed amendment to Rule 12A-1.053, F.S., is to clarify that sales of electric power or energy for use in residential households by utilities who are required to pay the gross receipts tax imposed under subparagraph 203.01(1)(a)1., F.S., are exempt. The payment of the gross receipts tax imposed under subparagraph 203.01(1)(a)3., F.S., has no effect on the residential sales tax exemption.
Published on: 5903825. The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor and Cabinet on July 29, 2008, are being rescheduled for August 12, 2008, during a regular meeting of the Governor and Cabinet. The notices for the original July 29, 2008, meeting were published in the following editions of the Florida Administrative Weekly:
June 27, 2008 (Vol. 34, No. 26, p. 3416)
July 3, 2008 (Vol. 34, No. 27, p. 3544)
July 18, 2008 (Vol. 34, No. 29)
All persons are invited to attend this rescheduled meeting for the following:
Approval of the adoption of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax). Notice of this proposed adoption was published in the Florida Administrative Weekly on March 21, 2008 (Vol. 34, No. 12, pp. 1669-1671). A Notice of Change was published in the Florida Administrative Weekly on June 27, 2008 (Vol. 34, No. 26, pp. 3388-3389).
Approval of the adoption of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), and to Rule 12A-1.105, F.A.C. (Service Warranties), of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax). Notice of this proposed adoption was published in the Florida Administrative Weekly on June 6, 2008 (Vol. 34, No. 23, pp. 2981-2983).
Approval of the adoption of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), and Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes), of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax). Notice of this proposed adoption was published in the Florida Administrative Weekly on April 11, 2008 (Vol. 34, No. 15, pp. 1983-1989).
Approval of the adoption of the proposed amendments to Rule 12A-17.003, F.A.C. (Registration), and Rule 12A-17.005, F.A.C. (Public Use Forms), of Rule Chapter 12A-17, F.A.C. (Registration as Secondhand Dealer or Secondary Metals Recycler). Notice of this proposed adoption was published in the Florida Administrative Weekly on June 6, 2008 (Vol. 34, No. 23, pp. 2983-2986).
Approval of the adoption of the proposed amendments to Rule 12E-1.032, F.A.C. (Electronic Remittance of Support Payments), of Rule Chapter 12E-1, F.A.C. (Child Support Enforcement). Notice of this proposed adoption was published in the Florida Administrative Weekly on April 11, 2008 (Vol. 34, No. 15, pp. 1989-1993). A Notice of Change was published in the Florida Administrative Weekly on June 6, 2008 (Vol. 34, No. 23, p. 3007).; August 12, 2008, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 5823897. Approval of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), and Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes). Notice of this proposed adoption was published in the Florida Administrative Weekly on April 11, 2008 (Vol. 34, No. 15, pp. 1983-1989).; July 29, 2008, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 5471205. The purpose of the proposed amendments to Rule 12A-1.053, Florida Administrative Code (F.A.C.), Electric Power and Energy, is to provide that provisions for the exemption provided by Section 19, Chapter 2006-289, Laws of Florida (L.O.F.), and amended by Chapter 2007-56, L.O.F., for electricity used for the production or processing of agricultural farm products on a farm are provided in Rule 12A-1.087, F.A.C., as amended.
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Partial Exemption for Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes), is to: (1) incorporate the provisions of Sections 1-2, Chapter 2005-197, L.O.F., which provide an exemption for power farm equipment; (2) provide that the purchase, lease, or rental of power farm equipment that is purchased and invoiced as a single working unit is exempt, but when purchased separately only items qualifying as power farm equipment are tax-exempt; and (3) eliminate the requirement for an exemption certificate to be issued by the purchaser to the seller for the purchase of tax-exempt seeds, including field, garden, and flower seeds, because seeds are tax-exempt regardless of the type of seed or their use.
Published on: 4439998. The purpose of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to provide that provisions for the exemption for electricity used for the production or processing of agricultural farm products on a farm are provided in Rule 12A-1.087, F.A.C.
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., (Exemption for Power Farm Equipment; Suggested Exemption Certificates for Items Used for Agricultural Purposes), is to: (1) to change the rule title to reflect the changes in the rule; (2) incorporate the provisions of Sections 1-2, Chapter 2005-197, L.O.F., regarding the exemption provided for power farm equipment; (3) incorporate the provisions of Section 19, Chapter 2006-289, L.O.F., and Chapter 2007-56, L.O.F., regarding the exemption provided for electricity used for the production or processing of agricultural farm products on a farm; (4) provide that the purchase, lease, or rental of power farm equipment that is purchased and invoiced as a single working unit is exempt, but when purchased separately only items qualifying as power farm equipment are tax-exempt; and (5) eliminate the requirement for an exemption certificate to be issued by the purchaser to the seller for the purchase of tax-exempt seeds, including field, garden, and flower seeds, as seeds are tax-exempt regardless of their use.
The proposed amendments to Rule 12A-1.087, F.A.C.: (1) provide that “power farm equipment,” as defined in Chapter 2005-197, L.O.F., is exempt from tax, and change the rule title to reflect this statutory change; (2) remove obsolete definitions of the terms “self-propelled,” “power-drawn,” and “power-driven” farm equipment; (3) eliminate the 2.5% tax rate imposed on certain equipment prior to July 1, 2005; (4) provide examples of power farm equipment qualifying for the exemption; (5) provide that the purchase, lease, or rental of power farm equipment that is purchased and invoiced as a single working unit is exempt, but when purchased separately only items qualifying as power farm equipment are tax-exempt; (6) provide examples of items purchased and invoiced as a single working unit that qualifies for the exemption for power farm equipment; (7) provide that generators and power units are included in the definition of power farm equipment; (8) eliminate obsolete provisions regarding generators; (9) eliminate the requirement for an exemption certificate to be issued by the purchaser to the seller for the purchase of tax-exempt seeds, including field, garden, and flower seeds; (10) provide requirements for the exemption provided by Section 19, Chapter 2006-289, L.O.F., and amended by Chapter 2007-56, L.O.F., for electricity used for the production or processing of agricultural farm products on a farm and a suggested purchaser’s exemption certificate to be issued to electric utilities; (11) revise the suggested exemption certificate to incorporate the exemption provided for power farm equipment and a statement that the facts stated in the exemption certificate are true and to remove the obsolete term “self-propelled, power-drawn, or power-driven farm equipment” and the obsolete requirement to issue an exemption certificate to purchase seeds tax-exempt; and (12) provide technical changes.