Section 6, Chapter 2014-40, L.O.F., amended the provisions relating to an individual’s failure to register found in Section 212.18(3)(c), F.S. The purpose of the proposed amendments to Rule 12A-1.060, F.A.C. (Registration), is to remove the ...  

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    DEPARTMENT OF REVENUE

    Sales and Use Tax

    RULE NO.:RULE TITLE:

    12A-1.060Registration

    PURPOSE AND EFFECT: Section 6, Chapter 2014-40, L.O.F., amended the provisions relating to an individual’s failure to register found in Section 212.18(3)(c), F.S. The purpose of the proposed amendments to Rule 12A-1.060, F.A.C. (Registration), is to remove the registration penalty provisions that are no longer needed due to the statutory change.

    SUBJECT AREA TO BE ADDRESSED: The subject of the proposed changes to Rule 12A-1.060, F.A.C. (Registration), is the removal of the registration penalty provisions that are no longer needed due to the statutory change.

    RULEMAKING AUTHORITY: 212.12(2)(d), 212.17(6), 212.18(2), 213.06(1) FS.

    LAW IMPLEMENTED: 119.071(5), 212.03(1), (2), 212.04(4), 212.0596(1), (2), 212.06(2), 212.12(2), (5), (6), 212.14(4), 212.16(1), (2), 212.18(3) 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:

    DATE AND TIME: March 11, 2015, 9:00 a.m.

    PLACE: 2450 Shumard Oak Boulevard, Building One, Room 2503, 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 (850)717-6799. 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, IF AVAILABLE, IS: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)717-7082

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s Internet site at myflorida.com/dor/rules.

Document Information

Subject:
The subject of the proposed changes to Rule 12A-12A-1.060, F.A.C. (Registration), is the removal of the registration penalty provisions that are no longer needed due to the statutory change.
Purpose:
Section 6, Chapter 2014-40, L.O.F., amended the provisions relating to an individual’s failure to register found in Section 212.18(3)(c), F.S. The purpose of the proposed amendments to Rule 12A-1.060, F.A.C. (Registration), is to remove the registration penalty provisions that are no longer needed due to the statutory change.
Rulemaking Authority:
212.12(2)(d), 212.17(6), 212.18(2), 213.06(1) FS.
Law:
119.071(5), 212.03(1), (2), 212.04(4), 212.0596(1), (2), 212.06(2), 212.12(2), (5), (6), 212.14(4), 212.16(1), (2), 212.18(3) FS
Contact:
Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-7082.
Related Rules: (1)
12A-1.060. Registration