Fuels  

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    DEPARTMENT OF REVENUE

    Sales and Use Tax

    RULE NO.:RULE TITLE:

    12A-1.059Fuels

    NOTICE 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. 39, No. 205, October 21, 2013 issue of the Florida Administrative Register.

    In response to written public comment, paragraphs (a) and (b) of subsection (6) of Rule 12A-1.059, F.A.C., have been changed so that, when adopted, the paragraphs will read:

    (6)(a)(5) The sale of natural gas alternative fuel, as defined in Section 206.86(4), F.S., is subject to sales tax. Natural gas includes Alternative fuels include liquefied petroleum gas, compressed natural gas, natural gasoline, butane gas, and propane gas.

    (b) Natural gas is exempt from sales tax when placed into the fuel supply system of a motor vehicle.

Document Information

Related Rules: (1)
12A-1.059. Fuels