Boats Temporarily Docked in Florida, Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NOS.:RULE TITLES:

12A-1.0071Boats Temporarily Docked in Florida

12A-1.025Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices

NOTICE OF CORRECTION

Notice is hereby given that the following correction has been made to the proposed rule in Vol. 45 No. 236, December 6, 2019 issue of the Florida Administrative Register.

The following information was inadvertently omitted from the Notice of Proposed Rule:

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.