Published on: 20917873. Calder Race Course, Inc., (“Petitioner”); The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on June 27, 2018 at Vol. 44, No. 125. Petitioner sought the Department’s opinion as to the applicability of Florida Statute Section 212.054, Florida Statutes, and Florida Administrative Code Rule 12A-15.004 regarding the discretionary sales surtax and limitations, as it applies to three invoices (Exhibit A, Exhibit B, and Exhibit C) submitted by the Petitioner. The Department’s Final Order, issued September 18, 2018, provided the following answer: Exhibit A constitutes the lease of a “single item” pursuant to Section 212.054(2)(b), F.S., and Rule 12A-15.004(3)(b)1., F.A.C., and the $5,000.00 limitation applies to this exhibit in its entirety; Exhibit B does not constitute the lease of a “single item” in its entirety but does contain eight identical items (lines 9-16 of the invoice) that do constitute the lease of a “single item” and may be aggregated and can utilize the $5,000.00 limitation. The remaining items (lines 1-8) of the invoice in Exhibit B do not qualify for the limitation; and Exhibit C does not constitute the lease of a “single item” in its entirety, and neither of the two pairs identified which do constitute a “single item” would exceed the $5,000.00 needed for use of the limitation. Accordingly, Exhibit C does not qualify for the limitation.
A copy of the Petition for Declaratory Statement and Final Order On 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: 20599422. Calder Race Course, Inc. (hereinafter “Petitioner”) on June 20, 2018.; A copy of the Petition 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: 20306191. Calder Race Course, Inc., (“Petitioner"); Petitioner filed a Petition for Declaratory Statement with the Department on March 27, 2018. A Notice of Declaratory Statement was published on March 30, 2018 in Vol. 44, No. 63, of the Florida Administrative Register. The Petitioner filed a Notice of Withdrawal of Petition for Declaratory Statement with the Department on April 11, 2018. The Department issued an Order Disposing of the Petition for Declaratory Statement on April 16, 2018.
A copy of the Order Disposing of 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: 20236642. Calder Race Course, Inc. (hereinafter “Petitioner”) on March 27, 2017.; A copy of the Petition 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: 19813431. Calder Race Course, Inc. (“Petitioner”); The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on September 14, 2017 at Vol. 43, No. 178. Petitioner sought a declaratory statement from the Department (based on a representative sampling of information provided with the Petition) as to whether leased slot machines as described in the Petition qualify for the multiple quantities of a single item limitation on surtax amounts greater than $5,000 under section 212.054, Florida Statutes, and rule 12A-15.004, Florida Administrative Code. The Department’s Final Order, issued December 5, 2017, declines to issue a declaratory statement because the Petition failed to substantially comply with section 120.565, Florida Statutes, and rule 28-105, Florida Administrative Code. The Department is unable to opine on the application of section 212.054, Florida Statutes, and rule 12A-15.004, Florida Administrative Code, to all of Petitioner’s leased slot machines based on a representative sampling.
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.
Published on: 19402927. Calder Race Course, Inc. (hereinafter “Petitioner”) on September 7, 2017.; A copy of the Petition 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.