12A-1.097: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the proposed changes to forms used by the Department in the administration of sales and use tax.
SPECIFIC AUTHORITY: 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.07(1)(b), 212.08(5)(b)4., (7), 212.11(5)(b), 212.12(1)(b)2., 212.17(6), 212.18(2), (3), 213.06(1), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7) FS.
LAW IMPLEMENTED: 92.525(1)(b), (3), 95.091, 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 201.17(1)-(5), 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.06, 212.0606, 212.07(1), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(5), 212.17, 212.18(2), (3), 213.235, 213.29, 213.37, 219.07, 288.1258, 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) FS.
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:
TIME AND DATE: November 27, 2006, 9:30 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in any proceeding before the Technical Assistance and Dispute Resolution Office is asked to advise the Department at least five (5) calendar days before such proceeding by contacting Larry Green at (850)922-4830. Persons with hearing or speech impairments may contact the Department by using the Florida Relay Service, which can be reached at (800)955-8770 (Voice) and (800)955-8771 (TDD).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)488-8026
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
12A-1.097 Public Use Forms.
(1) The following public use forms and instructions are employed by the Department in its dealings with the public related to the administration of Chapter 212, F.S. These forms are hereby incorporated by reference in this rule.
(a) through (b) No change.
Form Number Title Effective Date
(2) through (4) No change.
(5)(a) DR-7 Consolidated Sales and
Use Tax Return
(R. 01/07 01/06) ____ 04/06
(b) DR-7N Instructions for
Consolidated Sales
and Use Tax Return
(R. 01/07 01/06) ____ 04/06
(6)(a) DR-15 Sales and Use Tax
Return (R. 01/07
01/06) ____ 04/06
(b) DR-15CS Sales and Use Tax Return
(R. 01/07 01/06) ____ 04/06
(c) DR-15CSN DR-15 Sales and Use
Tax Instructions
(R. 01/07 01/06) ____ 04/06
(d) DR-15EZ Sales and Use Tax Return
(R. 01/07 01/06) ____ 04/06
(e) DR-15EZCSN DR-15EZ Sales and Use
Tax Return Instructions
(R. 01/07 01/06) ____ 04/06
(f) DR-15EZN Instructions for 2007
2006 DR-15EZ Sales
and Use Tax Returns
(R. 01/07 01/06) ____ 04/06
(g) No change.
(h) DR-15MO
(R. 02/06 09/04) ____ 06/05
(i) DR-15N Instructions for 2007
2006 DR-15 Sales and
Use Tax Returns
(R. 01/07 01/06) ____ 04/06
(j) DR-15ZC Application for
Enterprise Zone Jobs
Credit for Sales Tax
Effective June 7, 2006
January 1, 2003
(R. 06/06 01/03) ____ 05/03
(k) DR-15ZCN Instructions for
Completing the Sales
and Use Tax Return,
form DR-15, when
taking the
Zone Jobs Tax Credit
under New Law
(R. 06/06 01/03) ____ 05/03
(l) through (m) No change.
(7) through (8) No change.
(9) DR-18 Application for
Amusement Machine
Certificate
(R. 03/06 01/05) ____ 06/05
(10) DR-26RP
Revitalization Program
(R. 01/06 04/01) ____ 06/01
(11) through (23) No change.
Specific Authority 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.07(1)(b), 212.08(5)(b)4., (7), 212.11(5)(b), 212.12(1)(b)2., 212.17(6), 212.18(2), (3), 213.06(1), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7) FS. Law Implemented 92.525(1)(b), (3), 95.091, 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 201.17(1)-(5), 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.06, 212.0606, 212.07(1), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(5), 212.17, 212.18(2), (3), 213.235, 213.29, 213.37, 219.07, 288.1258, 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) FS. HistoryNew 4-12-84, Formerly 12A-1.97, Amended 8-10-92, 11-30-97, 7-1-99, 4-2-00, 6-28-00, 6-19-01, 10-2-01, 10-21-01, 8-1-02, 4-17-03, 5-4-03, 6-12-03, 10-1-03, 9-28-04, 6-28-05, 5-1-06,_________.
