The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) provide that effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment is exempt from sales tax, ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NOS.:RULE TITLES:

12A-1.059Fuels

12A-1.0641Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes

12A-1.097Public Use Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) provide that effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment is exempt from sales tax, as provided in Section 4, Chapter 2013-42, L.O.F., and provide a suggested exemption certificate to purchase such gas tax-exempt; (2) provide that effective January 1, 2013, natural gas fuel placed into the fuel supply system of a motor vehicle is exempt from sales tax, as provided in Section 15, Chapter 2013-198, L.O.F.; (3) provide that effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F.; and (4) clarify that exemptions for fuel used for certain agricultural purposes are provided in Rule 12A-1.087, F.A.C.

The purpose of the proposed amendments to Rule 12A-1.0641, F.A.C. (Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes), is to provide that dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing or aquacultural purposes is exempt from sales tax, as provided in Chapter 2013-82, L.O.F., and to provide a suggested exemption certificate to purchase such fuel tax-exempt.

The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, a proposed new form for reporting Florida use tax due on an aircraft and changes to forms currently used to administer sales and use tax.

SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is: (1) the exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment provided in Section 4, Chapter 2013-42, L.O.F.; (2) the exemption for natural gas fuel placed into the fuel supply system of a motor vehicle provided in Section 15, Chapter 2013-198, L.O.F.; (3) the exemption provided for dyed diesel fuel placed into the fuel supply tank of a vessel or equipment used exclusively for commercial fishing or aquacultural purposes provided in Chapter 2013-82, L.O.F.; and (4) the proposed sales and use tax forms.

RULEMAKING AUTHORITY: 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.07(1)(b), 212.08(5)(b)4., (7), 212.11(5)(b), 212.12(1)(a)2., 212.17(6), 212.18(2), (3), 212.183, 213.06(1), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7) FS.

LAW IMPLEMENTED: 92.525(1)(b), (3), 95.091, 119.071(5), 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 201.17(1)-(5), 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 206.86(4), 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.06, 212.0606, 212.07(1), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(4), (5), 212.17, 212.18(2), (3), 212.183, 212.21(3), 213.235, 213.255(1), (2), (3), 213.29, 213.37, 215.26(2), 288.1258, 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) 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 22, 2013, 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 IS: Ronald Gay, Ryan Marlar or Janet L. Young, Tax Law Specialists, 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 www.myflorida.com/dor/rules.