Coin-Operated Amusement and Vending Machines, and Other Devices

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-15.011: Coin-Operated Amusement and Vending Machines, and Other Devices

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol.32,No.02, January 13, 2006 issue of the Florida Administrative Weekly.

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.: RULE TITLE:

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

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made in accordance with subparagraph 120.54(3)(d)1., F.S., to the proposed amendments to Rule 12A-15.011 F.A.C., published in Vol. 32, No. 2, pp. 83-84, January 13, 2006, issue of the Florida Administrative Weekly.

The Department has withdrawn the proposed change in paragraph (b) of subsection (2) of Rule 12A-15.011, F.A.C., to amend the divisor rate for other items of tangible personal property in counties imposing a 3/4 percent surtax. When adopted, that paragraph will read as follows:

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

 

Surtax Rate	Divisor for Food and Beverages	Divisor for Other Items of Tangible Personal Property
No Surtax	1.0645	1.0659
1/4%	1.06655 1.0425	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