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Florida Administrative Code (Last Updated: June 27, 2024) |
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12. Department of Revenue |
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12B. Miscellaneous Tax |
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12B-12. Tax On Perchloroethylene |
1(1) The purpose of this rule is to implement the provisions of Section 14376.75, F.S., 16which imposes a tax on the sale to or the importation by dry-cleaning facilities of perchloroethylene (tetrachloroethylene) hereafter referred as the perc tax or tax.
41(2) For purposes of administering, collecting, and enforcing the tax, all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.) shall have the same effect with respect to the perc tax except in those situations where rules relating to the perc tax have been issued to clarify specific statutory provisions.
92(3) Where any conflicting language exists between this rule and Chapter 12A-1, F.A.C., the provisions of this rule are controlling.
112Rulemaking Authority 114212.17(6), 115212.18(2), 116213.06(1), 117376.75(9)(b) FS. 119Law Implemented 121376.301, 122376.75 FS. 124History–New 2-19-95, Amended 3-18-96.
