Section 59, Chapter 2018-118, L.O.F., provides an exemption from tax on fuel purchased in this state between September 10, 2017 and June 30, 2018, which is used in this state for agricultural shipment. The exemption is only available through a ...  

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    DEPARTMENT OF REVENUE

    Miscellaneous Tax

    RULE NO.:RULE TITLE:

    12B-5.150Public Use Forms

    PURPOSE AND EFFECT: Section 59, Chapter 2018-118, L.O.F., provides an exemption from tax on fuel purchased in this state between September 10, 2017 and June 30, 2018, which is used in this state for agricultural shipment. The exemption is only available through a refund of tax paid, application for which can be submitted through December 31, 2018. The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to incorporate the required refund form.

    SUBJECT AREA TO BE ADDRESSED: The incorporation of a necessary refund form.

    RULEMAKING AUTHORITY:

    LAW IMPLEMENTED: Section 59, Chapter 2018-118, L.O.F.

    IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

    DATE AND TIME: November 14, 2018, 1:00 p.m.

    PLACE: 2450 Shumard Oak Boulevard, Building one, Room 1220, Tallahassee, Florida

    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Becky Avrett at (850)717-6799. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)617-8346.

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s Internet site at www.floridarevenue.com/rules.

Document Information

Subject:
The incorporation of a necessary refund form.
Purpose:
Section 59, Chapter 2018-118, L.O.F., provides an exemption from tax on fuel purchased in this state between September 10, 2017 and June 30, 2018, which is used in this state for agricultural shipment. The exemption is only available through a refund of tax paid, application for which can be submitted through December 31, 2018. The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to incorporate the required refund form.
Rulemaking Authority:
Section 213.06(1), FS.
Law:
Section 59, Chapter 2018-118, L.O.F.
Contact:
Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 617-8346.
Related Rules: (1)
12B-5.150. Forms Used by Public