Okaloosa County, Florida.; A copy of the Petition for Declaratory Statement may be obtained by contacting: Sarah Wachman Chisenhall, Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6668, Sarah.Wachman....

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-1.070Leases and Licenses of Real Property; Storage of Boats and Aircraft

NOTICE IS HEREBY GIVEN that Department of Revenue has received the petition for declaratory statement from Okaloosa County, Florida. The petition seeks the agency’s opinion as to the applicability of Section 212.031, Florida Statutes and Florida Administrative Code Rule 12A-1.070, regarding the taxability of commissions for the provision of telecommunication and video visitation services provided to the Okaloosa County Department of Corrections as it applies to the petitioner.

A copy of the Petition for Declaratory Statement may be obtained by contacting: Sarah Wachman Chisenhall, Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6668, [e-mail], [phone]. Persons other than the original parties to a pending proceeding whose substantial interests will be affected by the disposition of the declaratory statement and who desire to become parties may file a motion to intervene with the Department. Except for good cause shown, a motion to intervene shall be filed with the Agency Clerk at the above address within twenty-one (21) days of publication of this notice. Any motion to intervene must comply with the requirements set forth in Fla. Admin. Code R. 28-105.0027.