The purpose of the proposed amendments to these sections of Rule Chapter 12A-15, F.A.C. (Discretionary Sales Surtax), is to: (1) update information in Rule 12A-15.002, F.A.C., on how to obtain copies of tax rate tables and information from the ...

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-15.002: Surtax Brackets
12A-15.010: The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
12A-15.011: Coin-Operated Amusement and Vending Machines, and Other Devices
12A-15.012: Alcoholic and Malt Beverages
PURPOSE AND EFFECT: The purpose of the proposed amendments to these sections of Rule Chapter 12A-15, F.A.C. (Discretionary Sales Surtax), is to: (1) update information in Rule 12A-15.002, F.A.C., on how to obtain copies of tax rate tables and information from the Department; (2) correct in Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages), the divisor rate to be used to compute the amount of sales tax, plus discretionary sales surtax, due for sales of alcoholic beverages in counties that impose surtax at a total rate of 1 1/4 percent; and (3) provide effective tax rates and divisors used to compute the amount of sales tax, plus discretionary sales surtax, due in counties that may impose total surtax rates of 1 3/4 or 2 percent on sales of food and other items at concession stands in Rule 12A-15.010, F.A.C. (The Sale of Food, Drink, and Tangible Personal Property at Concession Stands), on charges for the use of amusement machines and sales of food, beverages, or other items through vending machines in Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), and on sales of alcoholic beverages in Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages).
SUMMARY: The proposed amendments to Rule 12A-15.002, F.A.C. (Surtax Brackets), update the information on how to obtain copies of tax rate tables and information from the Department.
The proposed amendments to Rule 12A-15.010, F.A.C. (The Sale of Food, Drink, and Tangible Personal Property at Concession Stands), provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1 3/4 percent or 2 percent for purposes of computing sales tax, plus surtax, due on sales by concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business.
The proposed amendments to Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), provide the divisors for counties that may impose discretionary sales surtaxes at the rate of 1 3/4 percent or 2 percent for purposes of computing the amount of sales tax, plus surtax, due on sales of food, beverages, and other items of tangible personal property made through vending machines and on charges for the use of amusement machines.
The proposed amendments to Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages): (1) provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1 3/4 percent or 2 percent to be used for purposes of computing sales tax, plus surtax, due on sales of alcoholic beverages; (2) correct the divisor for counties that may impose a surtax rate of 1 1/4 percent on alcoholic beverages by dealers who do not sell mixed drinks; and (3) provide effective rates and applicable divisors for counties that may impose discretionary sales surtax at the rates of 1 3/4 percent or 2 percent.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 212.05(1)(h), 212.0515, 212.07(2), 212.12(11), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.02(16), (24), 212.05(1)(h), 212.0515, 212.054, 212.055, 212.07(2), (4), 212.08(4), 212.12(9), (10), (11), 212.15(1), (4), 212.18(3) FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: March 2, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South 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 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 FULL TEXT OF THE PROPOSED RULE IS:

12A-15.002 Surtax Brackets.

The Department has prepared, for public use, schedules and rate tables and information cards to provide the sales tax effective brackets for counties imposing a discretionary sales surtax. Copies are available, without cost, by one or more of the following methods: 1) downloading the appropriate Sales Tax Rate Table Bracket Cards from the Department’s Internet site at www.myflorida.com/dor/taxes; or, 2) faxing a forms request to the Distribution Center at [phone]; or, 3) calling the Department at [phone], Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at [phone]; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at [phone] or [phone].

Specific Authority 212.12(11), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(9), (10), (11) FS. History–New 12-11-89, Amended 8-10-92, 3-17-93, 12-13-94, 3-20-96, 6-19-01, 11-1-05,________.

 

12A-15.010 The Sale of Food, Drink, and Tangible Personal Property at Concession Stands.

(1)(a) Concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business where it is impracticable to separately state Florida sales tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale, may calculate tax due for counties imposing a surtax as follows:

1. Divide the total gross receipts by the divisors provided in paragraph (b) to compute taxable sales;

2. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.

(b) Divisors for counties imposing surtax at the following rates are:

Surtax                                    Divisor

No Surtax                              1.0659

1/4%                                      1.0678

1/2%                                      1.0697

3/4%                                      1.0724

1%                                         1.0751

1 1/4%                                   1.0773

1 1/2%                                   1.0795

1 3/4%                                   1.0817

2%                                         1.0839

(2) No change.

Specific Authority 212.07(2), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.15(1), (4) FS. History–New 12-11-89, Amended 3-20-96, 6-19-01, 11-1-05,________.

 

12A-15.011 Coin-Operated Amusement and Vending Machines, and Other Devices.

(1) Amusement machine sales; effective tax rates.

(a) Charges for the use of amusement machines, as defined in Section 212.02(24), F.S., are subject to the surtax at the rate imposed by the county where the machine is located. To calculate the tax due in an applicable reporting period for amusement machines located in counties imposing a surtax:

1. Divide the total gross receipts from charges for the use of amusement machines by the divisors provided in paragraph (b) to compute taxable sales;

2. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.

(b) Divisors for counties imposing surtax at the following rates are:

Surtax                                    Divisor

No Surtax                              1.040

1/4%                                      1.0425

1/2%                                      1.045

3/4%                                      1.0475

1%                                         1.050

1 1/4%                                   1.0525

1 1/2%                                   1.055

1 3/4%                                   1.0575

2%                                         1.060

(c) No change.

(2)(a) Vending machine sales; effective tax rates. The amount of tax to be paid on food, beverages, and other items of tangible personal property that are sold in vending machines is subject to the surtax at the rate imposed by the county where the machine is located. To calculate the tax due in an applicable reporting period for vending machines located in counties imposing a surtax:

1. Divide the total gross receipts from sales made through the vending machines by the divisors provided in paragraph (b) to compute gross taxable sales;

2. Subtract gross taxable sales from the total gross receipts to compute the amount of tax, plus surtax, due.

(b) Divisors for counties imposing surtax at the following rates are:

Surtax                    Divisor for Food           Divisor for Other Items of

                               and Beverages              Tangible Personal Property

No Surtax             1.0645                              1.0659

1/4%                     1.06655                            1.0683

1/2%                     1.0686                              1.0707

3/4%                     1.0706                              1.0727

1%                        1.0726                              1.0749

1 1/4%                  1.07465                            1.0770

1 1/2%                  1.0767                              1.0791

1 3/4%                  1.0788                              1.0812

2%                        1.0808                              1.0833

(c) No change.

(3) No change.

Specific Authority 212.05(1)(h), 212.0515, 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(24), 212.05(1)(h), 212.0515, 212.054, 212.055, 212.07(2), 212.12(11), 212.18(3) FS. History–New 12-11-89, Amended 1-30-91, 5-12-92, 9-14-93, 11-16-93, 12-13-94, 3-20-96, 6-19-01, 11-1-05, 5-28-06,________.

 

12A-15.012 Alcoholic and Malt Beverages.

(1) No change.

(2) DEALERS WHO DO NOT SELL MIXED DRINKS.

(a)1. When a dealer, located in a county imposing a surtax, who sells package goods but does not sell mixed drinks, does not put the public on notice that tax is included in the total charge, the dealer is required to remit tax at the following rates. The dealer should multiply the total gross receipts derived from the sale of package goods by the following effective tax rates to compute the amount of sales tax, plus surtax, due.

County Surtax Tax             Effective Tax Rate

No Surtax                             .0635

1/4%                                      .0656

1/2%                                      .0677

3/4%                                      .07035

1%                                         .0730

1 1/4%                                   .0753 .07395

1 1/2%                                   .0776

1 3/4%                                   .0799

2%                                         .0822

2. No change.

(b)1. When a dealer, located in a county imposing a surtax, who sells package goods but does not sell mixed drinks, puts the public on notice through the posting of price lists or signs prominently throughout the business establishment that tax is included in the total charge, the dealer is required to remit tax in the following manner:

a. Divide the total gross receipts by the following divisors to compute taxable sales:

County Surtax Rate            Divisor

No Surtax                             1.0635

1/4%                                      1.0656

1/2%                                      1.0677

3/4%                                      1.07035

1%                                         1.0730

1 1/4%                                   1.0753

1 1/2%                                   1.0776

1 3/4%                                   1.0799

2%                                         1.0822

b. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.

2. No change.

(3) DEALERS WHO SELL MIXED DRINKS.

(a)1. When a dealer, located in a county imposing a surtax, sells mixed drinks or both mixed drinks and package goods and does NOT put the public on notice that tax is included in the total charge, the dealer is required to remit tax at the following rates. The dealer should multiply the total gross receipts derived from the sale of mixed drinks and package goods by the following effective tax rates to compute the amount of sales tax, plus surtax, due.

                                                Effective Tax

County Surtax Tax               Rate

No Surtax                              .0659

1/4%                                       .0678

1/2%                                       .0697

3/4%                                       .0724

1%                                          .0751

1 1/4%                                    .0773

1 1/2%                                    .0795

1 3/4%                                    .0817

2%                                          .0839

2. No change.

(b)1. When a dealer, located in a county imposing a surtax, sells mixed drinks or both mixed drinks and package goods and puts the public on notice through the posting of price lists or signs prominently throughout the business establishment that tax is included in the total charge, the dealer is required to remit tax in the following manner:

a. Divide total gross receipts by the following divisors to compute taxable sales:

County Surtax Rate            Divisor

No Surtax                             1.0659

1/4%                                     1.0678

1/2%                                     1.0697

3/4%                                     1.0724

1%                                         1.0751

1 1/4%                                   1.0773

1 1/2%                                   1.0795

1 3/4%                                   1.0817

2%                                         1.0839

b. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.

2. No change.

Specific Authority 212.07(2), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(16), 212.054, 212.055, 212.07(2), (4), 212.08(4), 212.12(11), 212.15(1), (4) FS. History–New 12-11-89, Amended 3-20-96, 6-19-01, 11-1-05,________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor Charlie Crist and members of the Florida Cabinet, Attorney General Bill McCollum, Chief Financial Officer Alex Sink, and Agriculture Commissioner Charles H. Bronson, as agency head of the Department of Revenue
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: January 27, 2009
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development Workshop was published in the Florida Administrative Weekly on November 21, 2008 (Vol. 34, No. 47, pp. 6075-6076). A rule development workshop was conducted on December 9, 2008. No comments were received by the Department.