The purpose of the proposed amendment to Rule 12A-12.004, F.A.C. (Reporting and Remitting Fees), is to clarify that the total amount of new tire fees and lead-acid battery fees, and not the total number of tires and batteries sold, is required to be ...  

  •  

    DEPARTMENT OF REVENUE

    Sales and Use Tax

    RULE NO.:RULE TITLE:

    12A-12.004Reporting and Remitting Fees

    PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12A-12.004, F.A.C. (Reporting and Remitting Fees), is to clarify that the total amount of new tire fees and lead-acid battery fees, and not the total number of tires and batteries sold, is required to be reported on the Solid Waste and Surcharge Return.

    SUBJECT AREA TO BE ADDRESSED: The subject area of the rule development workshop is clarification of how the new tire fee and the lead-acid battery fee is required to be reported to the Department.

    RULEMAKING AUTHORITY: 212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.

    LAW IMPLEMENTED: 212.12(2), 213.755, 403.718, 403.7185 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 area of the rule development workshop is clarification of how the new tire fee and the lead-acid battery fee is required to be reported to the Department.
Purpose:
The purpose of the proposed amendment to Rule 12A-12.004, F.A.C. (Reporting and Remitting Fees), is to clarify that the total amount of new tire fees and lead-acid battery fees, and not the total number of tires and batteries sold, is required to be reported on the Solid Waste and Surcharge Return.
Rulemaking Authority:
212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.
Law:
212.12(2), 213.755, 403.718, 403.7185 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-12.004. Reporting and Remitting Fees