: The purpose of the proposed amendments to Rule 12A-1.027, F.A.C. (Printing of Tangible Personal Property) is to provide guidelines for the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials distributed free of ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-1.027: Printing of Tangible Personal Property
12A-1.038: Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039: Sales for Resale
12A-1.056: Tax Due at Time of Sale; Tax Returns and Regulations
PURPOSE AND EFFECT: : The purpose of the proposed amendments to Rule 12A-1.027, F.A.C. (Printing of Tangible Personal Property) is to provide guidelines for the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials distributed free of charge by mail in an envelope.

The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), is to provide: (1) a suggested exemption certificate to purchase tax-exempt the publishing or printing of the advertising materials or items that will be incorporated into and made a part of the advertising materials exempt pursuant to Chapter 2006-144, L.O.F.; (2) provide guidelines regarding the Department’s on-line Certificate Verification System, which allows users to verify the validity of an entity’s Florida Consumer’s Certificate of Exemption number; (3) update information on where to contact the Department regarding the verification of an entity’s Florida Consumer’s Certificate of Exemption number; and (4) clarify that selling dealers are required to maintain copies of the Florida Consumer’s Certificate of Exemption of each entity to which they make tax-exempt sales.

The purpose of the proposed amendments to Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) provide guidelines regarding the Department’s on-line Certificate Verification System, which allows users to verify the validity of a purchaser’s sales tax certificate of registration number; (2) update information on where to contact the Department regarding the verification of a certificate of registration number; and (3) clarify that selling dealers are required to maintain a copy of the annual resale certificate of each customer to which they make tax-exempt sales.

The purpose of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations) is: (1) to provide guidelines for the authority granted to taxpayers under Chapter 2006-52, L.O.F., to forego their authorized collection allowance and direct that amount to be transferred to the Educational Enhancement Trust Fund; and (2) remove provisions regarding the Apalachicola Bay Oyster Surcharge, rendered obsolete by Chapter 2006-185, L.O.F.

SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is: (1) the proposed guidelines regarding the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials distributed free of charge by mail in an envelope; (2) the proposed guidelines regarding the Department’s on-line Certificate Verification System; (3) the proposed guidelines for the authority granted to taxpayers under Chapter 2006-52, L.O.F., effective January 1, 2007, to forego their authorized collection allowance and direct that amount to be transferred to the Educational Enhancement Trust Fund; and (4) the removal of provisions regarding the Apalachicola Bay Oyster Surcharge, rendered obsolete by Chapter 2006-185, L.O.F.

SPECIFIC AUTHORITY: 212.06(3)(b), 212.07(1)(b), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 92.525(1)(b), (3), 95.091(3), 125.0104(3)(g), 125.0108(2)(a), 212.02(4), (14), (15)(c), (19), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.05(1)(b), (i), (j), 212.0506(4), (11), 212.055, 212.0596(2)(j), 212.06(1)(a), (c), (2), (3)(b), (5)(a), (16), 212.0601, 212.0606, 212.07(1), 212.08(5)(m), (6), (7), 212.085, 212.11, 212.12(1), (2), (3), (4), (5), 212.13(5)(c), (d), 212.14(2), 212.15(1), 212.17(6), 212.18(2), (3), 212.21(2), 213.053(10), 213.235, 213.37, 213.755, 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: February 20, 2007, 10:00 a.m.

PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, 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: Larry Green 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

 

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

12A-1.027 Printing of Tangible Personal Property.

(1) through (3) No change.

(4)(a) Charges for the printing of advertising materials are exempt when the materials:

1. Consist exclusively of advertisements, such as individual coupons or other individual cards, sheets, or pages of printed advertising; and

2. Are distributed free of charge by mail in an envelope for 10 or more persons on a monthly, bimonthly, or other regular basis.

(b) Distributors of tax-exempt advertising materials may, in lieu of paying tax, issue an exemption certificate to the selling printer or other dealer certifying that the publishing or printing costs or the purchase of items, such as paper and ink, that are incorporated into and become a component part of the advertising materials are exempt under the provisions of Section 212.08(7)(ddd), F.S. A suggested format of an exemption certificate to be presented to the selling printer or other dealer at the time of purchase is provided in Rule 12A-1.038, F.A.C.

(4) through (7) renumbered (5) through (8) No change.

Specific Authority 212.06(3)(b), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), (3), 212.02(14), (15)(c), (19), 212.0596(2)(j), 212.06(2), (3)(b), (5)(a), 212.08(7)(yy), (ddd), 212.085, 213.37 FS. History–Revised 10-7-68, 6-16-72, Amended 5-18-74, Formerly 12A-1.27, Amended 5-18-94, 6-19-01,________.

 

12A-1.038 Consumer’s Certificate of Exemption; Exemption Certificates.

(1) through (2) No change.

(3) SALES MADE TO EXEMPT ENTITIES OTHER THAN GOVERNMENTAL UNITS.

(a) through (e) No change.

(f) The validity of a Florida Consumer’s Certificate of Exemption may be verified by using the Department’s on-line Certificate Verification System at www.myflorida.com/ dor/eservices or by calling the Department’s automated nationwide toll-free verification Department of Revenue’s touch tone telephone authorization system at 1(877)357-3725. Persons with hearing or speech impairments may call the Department’s TDD, at 1(800)367-8331.

(g)1. TRANSACTION AUTHORIZATION NUMBER ISSUED AT POINT-OF-SALE – VALID FOR A SINGLE TRANSACTION ONLY. In lieu of obtaining a copy of the exempt entity’s valid Consumer’s Certificate of Exemption for each sale, the selling dealer may obtain a Transaction Authorization Number or a Vendor Authorization Number from the Department when making a tax-exempt sale to the exempt entity or its authorized representative.

2. The selling dealer may obtain a transaction authorization number at the point-of-sale by using the Department’s on-line Certificate Verification System at www.myflorida.com/dor/eservices or by calling the Department’s automated nationwide toll-free verification system at 1(877)357-3725. When using the Department’s on-line Certificate Verification System, the dealer may key up to five Florida Consumer’s Certificate of Exemption numbers into the system. When using the Department’s automated nationwide toll-free verification system, Using a touch-tone telephone, the selling dealer is prompted to key in a single Florida the purchaser’s Consumer’s Certificate of Exemption number Number. Either verification The system will either issue a 13-digit transaction authorization number or alert the selling dealer that the purchaser does not have a valid Florida Consumer’s Certificate of Exemption. Selling dealers using the automated telephone verification system who do not have a touch-tone telephone will be connected to a live operator during the hours of 8:00 a.m. to 7:00 p.m. (Eastern Time), Monday through Friday. Persons with hearing or speech impairments may call the Department’s TDD at 1(800)367-8331.

3. The selling dealer must document the transaction authorization number on the sales invoice, purchase order, or other document that is prepared by the purchaser or the selling dealer to document the tax exempt purchase by the exempt entity.

4. A transaction authorization number is valid for a single sales transaction and is not valid to properly document subsequent sales made to the same entity. The selling dealer must obtain a new vendor authorization number for subsequent tax exempt transactions.

(h)1. VENDOR AUTHORIZATION NUMBER FOR REGULAR CUSTOMERS – VALID FOR CALENDAR YEAR ISSUE. In lieu of obtaining a copy of the exempt entity’s valid Florida Consumer’s Certificate of Exemption or a Transaction Authorization Number from the Department for each sale to the entity, the selling dealer may obtain a Vendor Authorization Number for that entity. This option is available to selling dealers throughout the calendar year without limitation. The selling dealer must maintain a copy of the exempt entity’s Florida Consumer’s Certificate of Exemption in its books and records.

2. The “vendor authorization number” is a customer-specific authorization number that will be valid for all sales made to an exempt entity during the calendar year.

3. To obtain vendor authorization numbers, the selling dealer may use the Department’s on-line Certificate Verification System at www.myflorida.com/dor/eservices or send a written request must forward to the Department, using an electronic medium, a list of the dealer’s regular customers for which the dealer has a Consumer’s Certificate of Exemption number. Dealers obtaining authorization numbers by submitting a written request to the Department may obtain the The electronic format for sending the customer data may be obtained from the Department’s web site at www.myflorida. com/dor or call by calling the Department at [phone] to obtain the electronic format.

a. The written request should be forwarded to the Florida Department of Revenue, Production Control, G30 Carlton Building, Tallahassee, Florida 32399-0100, along with an electronic file containing a list of the dealer’s regular customers for which the dealer has a Florida Consumer’s Certificate of Exemption number on file. In response to the request, the Department will issue to the selling dealer, using the same electronic medium, a list containing a unique vendor authorization number for each exempt entity who is a holder of a valid Florida Consumer’s Certificate of Exemption.

b. The Department’s on-line Certificate Verification System allows the user to verify up to five Florida Consumer’s Certificate numbers and to obtain a transaction authorization number for single sales made to each exempt entity at once. The system also allows the user to upload a batch file of up to 50,000 accounts for verification of a Florida Consumer’s Certificate of Exemption and, 24 hours later, retrieve the file containing the vendor authorization numbers for all sales made to an exempt entity during the calendar year.

4. The selling dealer may make tax-exempt sales to the exempt entity during the period in which the vendor authorization number for that entity is valid. Vendor authorization numbers are valid for the remainder of the calendar year during which they are issued. However, vendor authorization numbers issued by the Department in November or December are valid for the remainder of that calendar year and the next calendar year.

(4) No change.

(5) SALES EXEMPT BASED ON THE USE OF THE PROPERTY OR SERVICES.

(a) through (c) No change.

(d)1. The following is a suggested format of an exemption certificate to be issued by a purchaser who does not hold a Consumer’s Certificate of Exemption, but who claims that the purchase, rental, lease, or license of the property, or the purchase of the services is for an exempt purpose. Exemption purposes listed on the suggested format that are not relevant to the purchaser may be eliminated from the certificate.

EXEMPTION CERTIFICATE

FOR EXEMPTIONS BASED ON THE PROPERTY’S USE

This is to certify that the tangible personal property purchased, leased, licensed, or rented, or services purchased, on or after ________ (date) from ____________ (Selling Dealer’s Business Name) is purchased, leased, licensed, or rented for the following purpose as checked in the space provided. This is not intended to be an exhaustive list:

(  ) Materials, containers, labels, sacks, bags, or similar items intended to accompany a product for sale at other than retail, as provided in Section 212.02(14)(c), F.S., by persons who are not required to be registered under Section 212.18(3), F.S.

(  ) Incorporation into items of tangible personal property manufactured, produced, compounded, processed, or fabricated for one’s own use, as provided in Rule 12A-1.043, F.A.C.

(  ) Printing of a publication exempt under the provisions of Section 212.08(7)(w), F.S.

(  ) Items, such as paper and ink, that will be incorporated into and become a component part of a publication exempt under the provisions of Section 212.08(7)(w), F.S.

(  ) Publishing or printing of certain advertising materials exempt under the provisions of Section 212.08(7)(ddd), F.S.

(  ) Items, such as paper and ink, that will be incorporated into and become a component part of certain advertising materials exempt under the provisions of Section 212.08(7)(ddd), F.S.

(  ) Educational materials, such as glue, paper, paints, crayons, unique craft items, scissors, books, and educational toys, purchased by child care facilities outlined in Section 402.305, F.S., that hold a current license under Section 402.308, F.S., hold a current Gold Seal Quality Care designation as provided in Section 402.281, F.S., and provide all employees with basic health insurance as defined in Section 627.6699(12), F.S., as provided in Section 212.08(5)(m), F.S.

(  ) Motor vehicle rented or leased by a dealer who will provide the motor vehicle at no charge to a person whose motor vehicle is being repaired, adjusted, or serviced by the dealer, as provided in Section 212.0601(4), F.S.

(  ) Other (include description and statutory citation):

______________________________________________

I understand that if I use the property or service for any nonexempt purpose, I must pay tax on the purchase or lease price of the taxable property or service directly to the Department of Revenue.

I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

The exemption specified by the purchaser may be verified by calling 1 [phone].

Purchaser’s Name _______________________________

Purchaser’s Address ______________________________

Name and Title of Purchaser’s Authorized Representative __________________________________________________

Sales and Use Tax Certificate of Registration No. (if applicable) _________________________________________

By ____________________________________________

(Signature of Purchaser or Authorized Representative)

Title __________________________________________

(Title – only if purchased by an authorized representative of a business entity)

Date ________

2. No change.

(6) No change.

Specific Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.02(4), (14)(c), 212.05(1)(j), 212.06(1)(c),(16), 212.0601, 212.07(1), 212.08(5)(m), (6), (7), 212.085, 212.18(2), (3), 212.21(2) FS. History–Revised 10-7-68, 6-16-72, Amended 9-28-78, 7-20-82, 4-29-85, Formerly 12A-1.38, Amended 8-10-92, 3-17-93, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 7-31-03, 6-28-04,_________.

 

12A-1.039 Sales for Resale.

(1) through (2) No change.

(3) Except as provided in subsection (4), a dealer making a sale for resale is required to document the exempt sale by CHOOSING ONE of the following three methods:

(a) No change.

(b) TRANSACTION RESALE AUTHORIZATION NUMBER ISSUED AT POINT-OF-SALE – VALID FOR SINGLE TRANSACTION ONLY. In lieu of obtaining a copy of the purchaser’s Annual Resale Certificate for each When making a tax-exempt sale made for the purposes of resale, the selling dealer may obtain a Transaction Resale Authorization Number from the Department in lieu of obtaining a copy of an Annual Resale Certificate from the purchaser or a Vendor Resale Authorization Number from the Department.

1. A “transaction resale authorization number” must be obtained by the selling dealer at the point-of-sale by using the Department’s on-line Certificate Verification System at www.myflorida.com/dor/eservices or by calling the Department’s through use of an automated nationwide toll-free telephone verification system at. The nationwide toll-free number to access the system is 1(877)357-3725.

2. When using the Department’s on-line Certificate Verification System, the dealer may key up to five (5) purchaser’s sales tax certificate of registration numbers into the system. When using the Department’s automated nationwide toll-free verification system, the The selling dealer is prompted to must key in a single in the purchaser’s sales tax certificate of registration number through use of a touch-tone phone. The system will either issue a 13-digit thirteen (13) digit transaction resale authorization number or alert the selling dealer that the purchaser does not have a valid resale certificate. Selling dealers using the automated telephone verification system Callers who do not have a touch-tone phone will be connected to a live operator during the hours of 8:00 a.m. to 7:00 p.m. (Eastern Time), Monday through Friday. Persons with hearing or speech impairments may call the Department’s TDD, at 1(800)367-8331.

3. A transaction resale authorization number is not valid to exempt subsequent resale purchases or rentals made by the same purchaser. A selling dealer must obtain a new transaction resale authorization number for each and every resale transaction.

4. The selling dealer must document the transaction resale authorization number on the sales invoice, purchase order, or a separate form that is prepared by either the purchaser or the selling dealer. The sales invoice, purchase order, or separate form must contain the following statement: “The purchaser hereby certifies that the property or services being purchased or rented are for resale.” This statement must be followed by the signature of the purchaser. The signature may be obtained by the selling dealer through use of an electronic signature pad or other electronic method.

5. Alternatively, in lieu of meeting the requirements of subparagraph 4., the transaction resale authorization number may be documented on a properly completed Uniform Sales and Use Tax Certificate-Multijurisdiction, as provided in subsection (8) of this rule.

(c) VENDOR RESALE AUTHORIZATION NUMBER FOR REGULAR CUSTOMERS WHO HAVE PREVIOUSLY SUBMITTED DOCUMENTATION TO THE SELLING DEALER – VALID FOR CALENDAR YEAR ISSUED. In lieu of obtaining a Transaction Authorization Number or a copy of the purchaser’s valid Annual Resale Certificate for each When making a tax-exempt sale made for the purposes of resale, the selling dealer may obtain a Vendor Resale Authorization Number from the Department, in lieu of obtaining a Transaction Authorization Number or a copy of the purchaser’s Annual Resale Certificate. This option is available to selling dealers throughout the calendar year without limitation. The selling dealer must maintain a copy of the purchaser’s Annual Resale Certificate, whether valid or outdated.

1. The “Vendor Resale Authorization Number” is a customer-specific authorization number that will be valid for all sales for resale made to a particular customer during the calendar year.

2. To obtain vendor resale authorization numbers, the selling dealer may use the Department’s on-line Certificate Verification System at www.myflorida.com/dor/eservices or send a written request must send to the Department, using an electronic medium, a list of the dealer’s regular customers for which the dealer has a resale certificate number or an outdated Annual Resale Certificate on file.

a. The written request may be forwarded to the Department or may be submitted on Form form DR-600013, Request for Verification that Customers are Authorized to Purchase for Resale, or by providing the following information: date of request; name of the dealer’s business; return address; name and telephone number of a contact person. The written request, or completed Form form DR-600013, should be forwarded to: Florida Department of Revenue, Production Control, G30 Carlton Building, Tallahassee, Florida 32399-0100, along with a list of the dealer’s regular customers for which the dealer has a valid Annual Resale Certificate on file or an outdated Annual Resale Certificate on file. The electronic format for sending the customer data is provided in Form form DR-600013 and may be obtained from the Department’s web site at www.myflorida.com/dor or by calling the Department at 1(850)488-3516. In response to this request, the Department will issue to the selling dealer, using the same electronic medium, a list containing a unique vendor resale authorization number for each customer who is an active registered dealer.

b. The Department’s on-line Certificate Verification System allows the user to verify up to five purchasers’ sales tax certificate of registration numbers and to obtain a transaction authorization number for single sales made to each purchaser at once. The system also allows the user to upload a batch file of up to 50,000 accounts for verification of an Annual Resale Certificate number and, 24 hours later, retrieve the file containing the vendor authorization numbers for sales made for the purposes of resale to each purchaser during the calendar year.

3. The selling dealer may make exempt sales for resale to a customer during the period in which the vendor resale authorization number for that customer is valid. Vendor resale authorization numbers are valid for the remainder of the calendar year during which they are issued. However, vendor resale authorization numbers issued by the Department in November or December shall be valid for the remainder of the current calendar year and the next calendar year.

(4) through (8) No change.

Specific Authority 212.07(1)(b), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.02(14), 212.05(1)(b), (i), 212.07(1), 212.085, 212.13(5)(c), (d), 212.17(6), 212.18(2), (3), 212.21(2), 213.053(10) FS. History–Revised 10-7-68, 1-7-70, 6-16-72, 9-26-77, Amended 7-20-82, 4-12-84, Formerly 12A-1.39, Amended 1-2-89, 9-14-93, 12-13-94, 10-2-01, 6-12-03,________.

 

12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations.

(1) No change.

(2) COLLECTION ALLOWANCE.

(a) As compensation for the prescribed record keeping, accounting for, and remitting taxes or fees on the same documents utilized for sales and use tax, such seller, person, lessor, dealer, owner, and remitter shall be allowed a collection allowance.

(b) The collection allowance (except for dealers who make mail order sales, see subsection (5) of Rule 12A-1.103, F.A.C.) shall be computed at the rate of 2.5 percent on the first $1,200 of tax due. There shall be no additional collection allowance authorized for tax collected in excess of $1,200. Therefore, the maximum amount of collection allowance authorized for any filing period shall be $30.

(c) Dealers operating more than one place of business and filing under a consolidated tax return, where the consolidated return provides the monthly business activity for each location, are allowed the collection allowance for each reporting and registered location. Dealers who report tax collected within each county using a county-control number are entitled to the collection allowance based upon the total amount reported on the county-control reporting number.

(d) The collection allowance will not be allowed when:

1. The tax reported on the return is delinquent at the time of payment;

2. The required tax return is delinquent; or

3. The required tax return filed is incomplete. An “incomplete return” is a return that lacks such uniformity, completeness, and arrangement that the physical handling, verification, or review of the return, or determination of other taxes and fees reported on the return, may not be readily accomplished.

(e)1. Any dealer who files a timely return may elect to donate the amount of collection allowance that is allowed on that return to the Educational Enhancement Trust Fund. The revenues deposited into this trust fund will to go school districts that have adopted resolutions stating that the funds from this trust fund will be used to ensure that up-to-date technology is purchased for the classrooms in those districts and that teachers are trained in the use of the technology. Dealers who are located outside Florida or whose business is located in a county where the school district has not adopted the required resolution may also elect to donate the amount of collection allowance that is allowed on their return to the trust fund. Funds received from these dealers will be equally distributed to school districts that have adopted the required resolutions.

2. Dealers who elect to donate their collection allowance must make an election on each original return that is timely filed with the Department, as provided in subsection (1). The payment required with the return must include the amount of collection allowance to be donated and must be timely filed, as provided in subsection (1). Dealers making the election on their return should not enter the amount of collection allowance on the return. Dealers who operate two or more places of business and file a consolidated return, as provided in paragraph (1)(f), must make the election on the consolidated return (Form DR-15CON, Consolidated Summary-Sales and Use Tax Return) and should not enter the amount of collection allowance on the location returns (Form DR-7, Consolidated Sales and Use Tax Return). The amount of the collection allowance will not be transferred to the Educational Enhancement Trust Fund when a dealer makes an election to donate the amount of its allowed collection allowance but does not include that amount with its payment. Form DR-15CON, Consolidate Summary-Sales and Use Tax Return, and Form DR-7, Consolidated Sales and Use Tax Return, are incorporated by reference in Rule 12A-1.097, F.A.C.

3. When a dealer files a return and makes the payment required with the return timely, the election to donate the amount of the collection allowance to the Educational Enhancement Trust Fund may not be rescinded for that return. Dealers are not permitted to file an amended return to make an election to donate the amount of the collection allowance to the trust fund when the election was not made on the original return as filed.

4. The election to donate the collection allowance to the Educational Enhancement Trust Fund applies only when the dealer files a timely return. The amount of collection allowance transferred to the trust fund will be the amount remaining after resolution of any tax, interest, or penalty due when the dealer makes an election to transfer the amount of collection allowance on:

a. A return that is filed with the Department after the due date, as provided in subsection (1);

b. A return that is incomplete, as provided in this subsection; or

c. When the dealer underpays the amount of tax due with the return.

(3) ESTIMATED TAX.

(a) through (b) No change.

(c) The following are not required to be included in computing the estimated tax liability:

1. through 4. No change.

5. The Miami-Dade County Lake Belt mitigation fee or water treatment plant upgrade fee imposed under Section 373.41492, F.S.

(d) through (e) No change.

(4) PENALTIES AND INTEREST.

(a) The penalties and interest provided in this subsection apply to the following sales and use taxes, discretionary sales surtax, surcharges, or fees imposed by or administered under Chapter 212, F.S.:

1. Apalachicola Bay oyster surcharge;

2. through 4. renumbered 1. through 3. No change.

4.5. Miami-Dade County Lake Belt mitigation fee or water treatment plant upgrade fee;

6. through 13. renumbered 5. through 12. No change.

(b) through (g) No change.

Specific Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104(3)(g), 125.0108(2)(a), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.0506(4), (11), 212.055, 212.06(1)(a), 212.0606, 212.11, 212.12(1), (2), (3), (4), (5), 212.14(2), 212.15(1), 213.235, 213.755, 370.07(3), 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 FS. History–Revised 10-7-68, 6-16-72, Amended 10-21-75, 6-9-76, 11-8-76, 2-21-77, 4-2-78, 10-18-78, 12-23-80, 8-26-81, 9-24-81, 11-23-83, 5-28-85, Formerly 12A-1.56, Amended 3-12-86, 1-2-89, 12-19-89, 12-7-92, 10-20-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 4-17-03, 9-28-04,_________.