DEPARTMENT OF REVENUE
Sales and Use TaxRULE NO.:RULE TITLE:
12A-17.005Public Use FormsNOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 38, No. 39, September 28, 2012 issue of the Florida Administrative Register.
These changes are in response to written comments received from the Joint Administrative Procedures Committee dated October 25, 2012.
Subsection (2) of Rule 12A-17.005, F.A.C., has been changed so that, when adopted, the subsection will read:
Form NumberTitleEffective Date
(2) DR-1SRegistration Application for Secondhand
Dealers and/or Secondary Metals Recyclers
(R. 11/12 07/09)___ 01/10
Page 1, of Form DR-1S will read:
Note: A business that engages in “pawnbroker” activities or title loan transactions is not required to register as a secondhand dealer with the Department of Revenue. Pawnbrokers register with the Florida Department of Agriculture and Consumer Services.
A business that engages in the business of acquiring salvaged or wrecked motor vehicles for the purpose of reselling them and their parts must register with the Department of Highway Safety and Motor Vehicles for a salvage motor vehicle dealer license.
