The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to add provisions to three forms informing eligible taxpayers how to report fuel purchases exempt from tax under Section 27, Chapter 2018-118, L.O.F.  

Document Information

Subject:
The revision of three motor fuel forms to implement legislative changes made by Section 27, Chapter 2018-118, L.O.F.
Purpose:
The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to add provisions to three forms informing eligible taxpayers how to report fuel purchases exempt from tax under Section 27, Chapter 2018-118, L.O.F.
Rulemaking Authority:
206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8) FS.
Law:
119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755 FS.
Contact:
Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 617-8346
Related Rules: (1)
12B-5.150. Forms Used by Public