The purpose of the proposed amendments to Rule 12A-15.002, F.A.C. (Surtax Brackets), is to update the information on how to obtain copies of schedules and rate tables from the Department. The purpose of the proposed amendments to Rule 12A-15.010, F....

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-15.002: Surtax Brackets
12A-15.010: The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
12A-15.011: Coin-Operated Amusement and Vending Machines, and Other Devices
12A-15.012: Alcoholic and Malt Beverages
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-15.002, F.A.C. (Surtax Brackets), is to update the information on how to obtain copies of schedules and rate tables from the Department.
The purpose of the proposed amendments to Rule 12A-15.010, F.A.C. (The Sale of Food, Drink, and Tangible Personal Property at Concession Stands), is to provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1¾ percent or 2 percent for purposes of computing sales tax, plus surtax, due on sales by concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business.
The purpose of the proposed amendments to Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), is to provide the divisors for counties that may impose discretionary sales surtaxes at the rate of 1¾ percent or 2 percent for purposes of computing the amount of sales tax, plus surtax, due on sales of food, beverages, and other items of tangible personal property made through vending machines and on charges for the use of amusement machines.
The purpose of the proposed amendments to Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages), is to: (1) provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1¾ percent or 2 percent to be used for purposes of computing sales tax, plus surtax, due on sales of alcoholic beverages; (2) correct the divisor for counties that may impose a surtax rate of 1¼ percent on alcoholic beverages by dealers who do not sell mixed drinks; and (3) provide effective rates and applicable divisors for counties that may impose discretionary sales surtax rates at 1¾ percent or 2 percent.
SUBJECT AREA TO BE ADDRESSED: The subject of this rule development workshop is the Department’s proposed adoption of discretionary sales surtax rates and divisors to be used by concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business, taxpayers who make sales of food, beverages, and other items of tangible personal property through vending machines, taxpayers who charge for the use of amusement machines, and dealers who sell alcoholic beverages.
SPECIFIC AUTHORITY: 212.05(1)(h), 212.0515, 212.07(2), 212.12(11), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.02(16), (24), 212.05(1)(h), 212.0515, 212.054, 212.055, 212.07(2), (4), 212.08(4), 212.12(9), (10), (11), 212.15(1), (4), 212.18(3) FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: December 9, 2008, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules