Sales of Clothing, School Supplies, and Personal Computers During the Period August 1 through August 3, 2014

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12AER14-05Sales of Clothing, School Supplies, and Personal Computers during the Period August 1 through August 3, 2014

NOTICE OF CORRECTION

Notice is hereby given that the following correction has been made to the summary of the emergency rule in Vol. 40, No. 140, July 21, 2014 issue of the Florida Administrative Register.

 

The correction to the summary is as follows:

Emergency Rule 12AER14-05 notifies the general public and retailers of the exemption during the period from 12:01 a.m., August 1, 2014 through 11:59 p.m., August 3, 2014, for sales of clothing, wallets, or bags having a selling price of $100 or less per item, for sales of school supplies having a selling price of $15 or less per item, and for the first $750 of the sales price of personal computers and certain related accessories.

 

The reason for the change to the summary is as follows:

No rule language has been changed. The summary has been revised to correct a typographical error listing the maximum exempt selling price of an item of clothing, wallet, or bag as $75, rather than the correct maximum exempt selling price of $100 as provided in the rule. 

 

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Kimberly Bevis, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone].