The Department is considering the development of a proposed new rule (Rule 12A-1.0121, F.A.C., Credits, Deductions, or Reimbursements Taken on Sales and Use Tax Returns). The proposed rule will seek to provide clarification on how and when dealers ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-1.0121Credits, Deductions, or Reimbursements Taken on Sales and Use Tax Returns

PURPOSE AND EFFECT: The Department is considering the development of a proposed new rule (Rule 12A-1.0121, F.A.C., Credits, Deductions, or Reimbursements Taken on Sales and Use Tax Returns). The proposed rule will seek to provide clarification on how and when dealers may take credits, deductions or reimbursements on their Sales and Use Tax Returns and what documentation will be needed to substantiate the credits, deductions or reimbursements.

SUBJECT AREA TO BE ADDRESSED: The subject area to be addressed is the taking of credits, deductions or reimbursements on Sales and Use Tax Returns and what documentation will be needed to substantiate the credits, deductions or reimbursements.

RULEMAKING AUTHORITY: 212.17(6), 212.18(2), 213.06(1) FS.

LAW IMPLEMENTED: 212.06, 212.13, 212.17, 212.18, 213.35, 215.26 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: September 28, 2015, 1:00 p.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida. The public can also participate in this rule development workshop through a simultaneous electronic broadcast of this event by the Department of Revenue, using GoToMeeting and conference calling technology. The requirements to participate are access to the Internet and a telephone. Members of the public can participate in this electronic workshop by accessing the broadcast from their home or office. Specific information about how to participate in this electronic meeting from your home or office will be included in the Agenda for this workshop posted on the Department’s Proposed Rule site at www.myflorida.com/dor/rules.

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: Tonya Fulford 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: Tammy Miller, Deputy Director, 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 NOT AVAILABLE.