The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2018 Legislature reduced the state rate on the lease of real property from 5.8% to 5.7%. The purpose of the proposed amendment to Rule 12A-15.014, F.A....
RULE NO.:RULE TITLE:
12A-15.014Transition Rule
PURPOSE AND EFFECT: The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2018 Legislature reduced the state rate on the lease of real property from 5.8% to 5.7%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to adjust the state sales tax rate to match the statutory change.
SUBJECT AREA TO BE ADDRESSED: The proposed amendment adjusts the state sales tax rate on the lease of real property to match the statutory rate.
RULEMAKING AUTHORITY: 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.031, 212.05(1), 212.05011, 212.054, 212.055 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: July 18, 2018 at 10:00 a.m.
PLACE: 2450 Shumard Oak Boulevard, Building 1, Room 1220, 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: Becky Avrett 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: Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)617-8346.
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
Published on the Department’s website at www.floridarevenue.com/rules.
Document Information
- Subject:
- The proposed amendment adjusts the state sales tax rate on the lease of real property to match the statutory rate.
- Purpose:
- The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2018 Legislature reduced the state rate on the lease of real property from 5.8% to 5.7%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to adjust the state sales tax rate to match the statutory change.
- Rulemaking Authority:
- 212.17(6), 212.18(2), 213.06(1) FS.
- Law:
- 212.031, 212.05(1), 212.05011, 212.054, 212.055 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)
- 12A-15.014. Transition Rule