Published on: 7622568. Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Caterers, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies., Rentals, Leases, or License to Use Tangible Personal Property
Published on: 7622277. Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice), Rule 12A-1.0115, F.A.C. (Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Caterers, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies), Rule 12A-1.071, F.A.C. (Rentals, Leases, or License to Use Tangible Personal Property), and Rule 12A-1.097, F.A.C. (Public Use Forms). A Notice of Proposed Rulemaking was published in the Florida Administrative Weekly on October 12, 2007 (Vol. 33, No. 41, pp. 4739-4750). A Notice of Change was published in the Florida Administrative Weekly on December 28, 2007 (Vol. 33, No. 52, pp. 6183-6184). A Notice of Withdrawal of proposed Rule 12A-1.0011, F.A.C., and Rule 12A-1.005, F.A.C., was published in the Florida Administrative Weekly on January 23, 2009 (Vol. 35, No. 3, p. 328). A Notice of Public Hearing was published in the Florida Administrative Weekly on January 23, 2009 (Vol. 35, No. 3, pp. 328-336), for a second hearing on the proposed amendments. A Notice of Change to remove subsection (10) from proposed Rule 12A-1.011, F.A.C., was published in the Florida Administrative Weekly on June 19, 2009 (Vol. 35, No. 24, p. 2959). A Notice of Change, as published in the Florida Administrative Weekly on July 31, 2009 (Vol. 35, No. 30, p. 3623), reflects the withdrawal for further consideration of the provisions of proposed subsection (3), Food Products Consumed in Places Where an Admission is Charged, of Rule 12A-1.0115, F.A.C. A Notice of Public Hearing was published in the Florida Administrative Weekly on August 7, 2009 (Vol. 35, No. 31, p. 3770), for a third hearing on the proposed amendments. In response to public comments received and made a part of the public hearing held on August 31, 2009, an additional Notice of Change is published in this edition of the Florida Administrative Weekly. This change will add clarifying provisions regarding the statutory exemption for drinking water and for the sale of food products in amusement parks and other places of business. This change will also withdraw for further consideration provisions applicable to caterers who prepare, furnish, or serve food products.; September 29, 2009, 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: 7477844. Proposed changes to the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly.
The provisions of proposed subsection (10), Multiple Items Packages, of proposed Rule 12A-1.011, F.A.C., withdrawn in response to written comments received from the Joint Administrative Procedures Committee, as published in the Florida Administrative Weekly on June 19, 2009 (Vol. 35, No. 24, p. 2959).
The provisions of proposed subsection (3), Food Products Consumed in Places Where an Admission is Charged, of Rule 12A-1.0115, F.A.C., as noticed for further consideration in the Notice of Change, as published in Vol. 35, No. 30, July 31, 2009, issue of the Florida Administrative Weekly.
The provisions of proposed subsection (8), Caterers, of Rule 12A-1.0115, F.A.C., as published in Vol. 35, No. 3, pp. 328-336, January 23, 2009, issue of the Florida Administrative Weekly. This subsection was renumbered to subsection (7) in the Notice of Change, as published in Vol. 35, No. 30, July 31, 2009, issue of the Florida Administrative Weekly.; August 31, 2009, 2:00 p.m.; Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
Published on: 7386664. Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice), Rule 12A-1.0115, F.A.C. (Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Caterers, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies), Rule 12A-1.071, F.A.C. (Rentals, Leases, or License to Use Tangible Personal Property), and Rule 12A-1.097, F.A.C. (Public Use Forms). A Notice of Proposed Rulemaking was published in the Florida Administrative Weekly on October 12, 2007 (Vol. 33, No. 41, pp. 4739-4750). A Notice of Change was published in the Florida Administrative Weekly on December 28, 2007 (Vol. 33, No. 52, pp. 6183-6184). A Notice of Withdrawal of proposed Rule 12A-1.0011, F.A.C., and Rule 12A-1.005, F.A.C., was published in the Florida Administrative Weekly on January 23, 2009 (Vol. 35. No. 3, p. 328). A Notice of Public Hearing was published in the Florida Administrative Weekly on January 23, 2009 (Vol. 35, No. 3, pp. 328-336), for a second hearing on the proposed amendments. A Notice of Change to remove subsection (10) from proposed Rule 12A-1.011, F.A.C., was published in the Florida Administrative Weekly on June 19, 2009 (Vol. 35, No. 24, p. 2959).; July 28, 2009, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 6690689. Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Caterers, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies., Rentals, Leases, or License to Use Tangible Personal Property, Public Use Forms
Published on: 5055851. Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions, Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Caterers, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies., Rentals, Leases, or License to Use Tangible Personal Property, Public Use Forms
Published on: 4717030. 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: (1) the application of tax on the sale of food products generally sold by grocery stores, convenience stores, supermarkets, bakeries, fish markets, produce markets, and other like places of business; (2) the application of tax on bakery products sold by bakeries, pastry shops, and like establishments; (3) the application of tax on the sale of water or ice; and (4) the application of tax on the sale of food products generally served, prepared, or sold in or by restaurants, lunch counters, cafeterias, caterers, hotels, taverns, or other like places of business.
When adopted, these rules will provide for the administration of sales tax relevant to grocery stores, supermarkets, convenience stores, and others that sell grocery items for the following:
• Sales of grocery items, both taxable and exempt
• Sales of bakery products for consumption on the premises and those sold for consumption off the premises
• Sales of taxable soft drinks and other beverages and tax-exempt 100% juice
• Sales of hot prepared food items sold by grocery stores
• Sales of packages containing both tax-exempt food items and other taxable items
These proposed rules, when adopted, will also provide for the administration of sales and use tax relevant to restaurants, lunch counters, cafeterias, hotels, taverns, caterers, transportation companies, tax-exempt organizations, or other places that sell prepared food items for the following:
• Meals, drinks, and food items that are taxable when prepared, served, or sold in such places of business
• The taxability of food and drinks served or sold in places where an admission is charged
• How to tax meals and food items purchased with coupons or other discounts
• When gratuities are subject to tax
• The exemption for food donated to a food bank or to organizations exempt from federal tax
• The exemption from tax on food or drinks furnished as part of a room package by hotels and other public lodging establishments