The purpose of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), is to provide for the distinction of parts and materials that are incorporated into the repair of industrial machinery and equipment qualifying for exemption under ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO.: RULE TITLE:
12A-1.043: Manufacturing

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), is to provide for the distinction of parts and materials that are incorporated into the repair of industrial machinery and equipment qualifying for exemption under Section 212.08(7)(xx), F.S., from those that are used or consumed in the repair or operation of the machinery and do not qualify for the exemption. The proposed amendments define the terms “parts” and “materials,” “consumables,” and “repair,” with examples of such items, and provide a suggested exemption certificate to provide to the selling vendor to purchase qualifying parts and materials tax-exempt at the time of purchase for immediate use or to place in an inventory of spare parts and materials.

SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is the tax exemption provided in Section 212.08(7)(xx), F.S., for all labor charges for, and parts and materials incorporated into, the repair of industrial machinery and equipment used for manufacturing, processing, compounding, production, or preparation for shipping of tangible personal property for certain designated industries.

RULEMAKING AUTHORITY: 212.052(5), 212.08(18)(c), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.02(4), (7), 212.052, 212.06(1), 212.08(7)(xx), (18), 212.085, 212.12(12), 212.183, 366.051 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: August 8, 2012, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, 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: Tammy Miller 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Jeffery Soff, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules.