The purpose of the proposed repeal of Rule 12A-13.001, F.A.C. (Scope of Rules), is to: (1) remove the provisions of subsection (1) that are redundant of the provisions of subsection (2) of Rule 12A-13.002, F.A.C.; and (2) move provisions regarding ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO.: RULE TITLE:
12A-13.001: Scope of Rules
12A-13.002: Collection and Remittance of Fee

PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12A-13.001, F.A.C. (Scope of Rules), is to: (1) remove the provisions of subsection (1) that are redundant of the provisions of subsection (2) of Rule 12A-13.002, F.A.C.; and (2) move provisions regarding the definition of “motor vehicle” to Rule 12A-13.002, F.A.C., governing the collection and remittance of the fee on the sale or lease of motor vehicles imposed under Section 681.117, F.S.

The purpose of the proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee), is to: (1) provide that the term “motor vehicle” for purposes of the fee on the sale or lease of motor vehicles is defined in Section 681.102(14) F.S.; (2) clarify when private tag agencies are to remit the fee to the Department; and (3) update information on how to obtain copies of the fee return from the Department.

SUBJECT AREA TO BE ADDRESSED: The proposed updates to Rule Chapter 12A-13, F.A.C. (Fee on the Sale or Lease of Motor Vehicles), to remove redundant provisions and to update information on how to obtain copies of the fee return from the Department.

RULEMAKING AUTHORITY: 213.06(1) FS.
LAW IMPLEMENTED: 219.07, 320.27(1)(c), 681.102(14), 681.117 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: Janet Young, 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