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.  


  • RULE NO: RULE TITLE
    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                Florida Tax on Purchases

                                            (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 Florida

                                            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 Enterprise

                                            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                Florida Neighborhood

                                            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. History–New 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,_________.

Document Information

Subject:
The subject area of the workshop is the proposed changes to forms used by the Department in the administration of sales and use tax.
Purpose:
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.
Rulemaking 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:
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,...
Contact:
Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)488-8026
Related Rules: (1)
12A-1.097. Public Use Forms