The purpose of the proposed amendments is to repeal Rule 12-11.011, F.A.C., as “Requests for Technical Advice” are an internal procedure and do not constitute a rule. Proposed amendments to Rules 12-11.002 and 12-11.003, F.A.C., modify references to ...

 

DEPARTMENT OF REVENUE

RULE NO.:RULE TITLE:

12-11.002Definitions

12-11.003Requests for Technical Assistance Advisements

12-11.011Requests for Technical Advice

PURPOSE AND EFFECT: The purpose of the proposed amendments is to repeal Rule 12-11.011, F.A.C., as “Requests for Technical Advice” are an internal procedure and do not constitute a rule. Proposed amendments to Rules 12-11.002 and 12-11.003, F.A.C., modify references to “Requests for Technical Advice.”

SUMMARY: Rule 12-11.011, F.A.C., is being repealed, and Rules 12-11.002 and 12-11.003, F.A.C., are being amended to remove references to the repealed rule.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and

2) based on past experiences regarding rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 213.06(1), 213.22(3), F.S.

LAW IMPLEMENTED: 213.22, F.S.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: January 15, 2020, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tonya Fulford at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone], email [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

12-11.002 Definitions.

(1) No change.

(2) “Internal Technical Advisements” (ITA) are written statements issued to Department personnel, in response to an internal Departmental request for technical advice a Request for Technical Assistance (RTA), which state the Department’s position on the tax consequences of a specific transaction or event under applicable statutes and rules.

(3) through (9) No change.

Rulemaking Authority 213.06(1), 213.22(3) FS. Law Implemented 213.22 FS. History–New 5-27-82, Formerly 12-11.02, Amended 10-24-96, 6-28-00,_____.

 

12-11.003 Requests for Technical Assistance Advisements.

(1) through (8) No change

(9) No TAA will be issued to an individual taxpayer who has received notification of the Department’s intent to audit a specific tax, other than a TAA request regarding the sales and use tax exemptions granted to general groceries and medical items pursuant to Sections 212.08(1) and (2), F.S., if a request for technical advice has been submitted by the authorized employee to the Department’s technical staff an RTA by the authorized employee, with respect to the same taxpayer and issue, is pending. If the Department does not issue an ITA in this situation, the taxpayer may submit a request for a TAA.

Rulemaking Authority 213.06(1), 213.22(3) FS. Law Implemented 213.22 FS. History–New 5-27-82, Formerly 12-11.03, Amended 10-24-96, 6-28-00, 1-22-01, _______.

 

12-11.011 Requests for Technical Advice.

Rulemaking Authority 120.53, 213.06(1) FS. Law Implemented 120.53 FS. History–New 10-24-96,_______.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Tammy Miller

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 03, 2019

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: October 31, 2019