Proposed changes to the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly. The provisions of proposed subsection (10), Multiple Items Packages, of proposed Rule 12A-1.011, F.A.C., withdrawn in ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-1.011: Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business
12A-1.0115: Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Caterers, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies.
12A-1.071: Rentals, Leases, or License to Use Tangible Personal Property
12A-1.097: Public Use Forms

The Department of Revenue announces an additional public hearing to which all persons are invited regarding the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly, to receive comments for further consideration regarding the proposed adoption of changes to the above rules by the Governor and Cabinet.

A Notice of Change was published in the Florida Administrative Weekly on June 19, 2009 (Vol. 35, No. 24, p. 2959) to withdraw the provisions of proposed subsection (10), Multiple Items Packages, of proposed Rule 12A-1.011, F.A.C., in response to written comments received from the Joint Administrative Procedures Committee.

A Notice of Change, as published in the Florida Administrative Weekly on July 31, 2009 (Vol. 35, No. 30), reflects the withdrawal for further consideration the provisions of proposed subsection (3), Food Products Consumed in Places Where an Admission is Charged, of Rule 12A-1.0115, F.A.C.

DATE AND TIME: August 31, 2009, 2:00 p.m.

PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida

SUBJECT MATTER TO BE CONSIDERED: Proposed changes to the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly.

The provisions of proposed subsection (10), Multiple Items Packages, of proposed Rule 12A-1.011, F.A.C., withdrawn in response to written comments received from the Joint Administrative Procedures Committee, as published in the Florida Administrative Weekly on June 19, 2009 (Vol. 35, No. 24, p. 2959).

The provisions of proposed subsection (3), Food Products Consumed in Places Where an Admission is Charged, of Rule 12A-1.0115, F.A.C., as noticed for further consideration in the Notice of Change, as published in Vol. 35, No. 30, July 31, 2009, issue of the Florida Administrative Weekly.

The provisions of proposed subsection (8), Caterers, of Rule 12A-1.0115, F.A.C., as published in Vol. 35, No. 3, pp. 328-336, January 23, 2009, issue of the Florida Administrative Weekly. This subsection was renumbered to subsection (7) in the Notice of Change, as published in Vol. 35, No. 30, July 31, 2009, issue of the Florida Administrative Weekly.

NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in this hearing is asked to advise the Department at least 48 hours before the hearing by contacting: Larry Green at [phone]. If you are hearing or speech impaired, please contact the Department by using the Florida Relay Service, which can be reached at 1(800)955-8770 (Voice) and 1(800)955-8771 (TDD).

THE FULL TEXTS OF THE PROPOSED RULES AND THE NOTICES OF CHANGE ARE: Published on the Department’s Internet site at myflorida.com/dor/rules.