The purpose of the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), is to: (1) reorganize the rule to improve readability and simplify provisions regarding the new tire fee; (2) clarify that the fee is applicable when a new motor ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO.: RULE TITLE:
12A-12.001: New Tire Fee
12A-12.0011: Battery Fee

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), is to: (1) reorganize the rule to improve readability and simplify provisions regarding the new tire fee; (2) clarify that the fee is applicable when a new motor vehicle tire is sold to a governmental entity or a tax-exempt entity; (3) provide that the fee is not to be marked up beyond the statutory rate; (4) clarify the term “motor vehicle” for purposes of the fee, providing examples of various types of vehicles and whether the tires sold for use on such vehicles are subject to the fee; (5) provide that tires used on racing vehicles that are not operated on Florida highways are not subject to the new tire fee; (6) revise the suggested exemption certificate used to purchase tires for vehicles that are not subject to the fee; and (7) put dealers on notice of the requirement to maintain the exemption certificates in their records.

The purpose of the proposed amendments to Rule 12A-12.0011, F.A.C. (Battery Fee), is to: (1) reorganize the rule to improve readability and simplify provisions regarding the lead-acid battery fee; (2) clarify that the fee is applicable when a battery is sold to a governmental entity or a tax-exempt entity; (3) provide that the fee is not to be marked up beyond the statutory rate; (4) adopt the revised provisions of Rule 12A-12.001, F.A.C., regarding the definition of “motor vehicle” for purposes of the fee; and (5) clarify the definition of a “new” lead-acid battery and a “remanufactured” lead-acid battery for purposes of the fee.

SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), and Rule 12A-12.0011, F.A.C. (Battery Fee), to clarify the application of the new tire fee and the battery fee.

RULEMAKING AUTHORITY: 212.07(1)(b), 212.17(1)(a), (6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.
LAW IMPLEMENTED: 212.07(1)(b), 212.12, 212.17(1)(a), 403.717, 403.718, 403.7185 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: August 8, 2012, 9:00 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.