Calder Race Course, Inc., (“Petitioner”); The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on June 27, 2018 at Vol. 44, No. 125. Petitioner sought the Department’s opinion as to the ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-15.004Specific Limitations

NOTICE IS HEREBY GIVEN that the Department of Revenue (“Department”) has issued an order disposing of the petition for declaratory statement filed by Calder Race Course, Inc., (“Petitioner”) on June 20, 2018. The following is a summary of the agency's disposition of the petition: The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on June 27, 2018 at Vol. 44, No. 125. Petitioner sought the Department’s opinion as to the applicability of Florida Statute Section 212.054, Florida Statutes, and Florida Administrative Code Rule 12A-15.004 regarding the discretionary sales surtax and limitations, as it applies to three invoices (Exhibit A, Exhibit B, and Exhibit C) submitted by the Petitioner. The Department’s Final Order, issued September 18, 2018, provided the following answer: Exhibit A constitutes the lease of a “single item” pursuant to paragraph 212.054(2)(b), F.S., and subparagraph 12A-15.004(3)(b)1., F.A.C., and the $5,000.00 limitation applies to this exhibit in its entirety; Exhibit B does not constitute the lease of a “single item” in its entirety but does contain eight identical items (lines 9-16 of the invoice) that do constitute the lease of a “single item” and may be aggregated and can utilize the $5,000.00 limitation. The remaining items (lines 1-8) of the invoice in Exhibit B do not qualify for the limitation; and Exhibit C does not constitute the lease of a “single item” in its entirety, and neither of the two pairs identified which do constitute a “single item” would exceed the $5,000.00 needed for use of the limitation. Accordingly, Exhibit C does not qualify for the limitation. A copy of the Petition for Declaratory Statement and Final Order On Petition for Declaratory Statement may be obtained by contacting Sarah Wachman Chisenhall, Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6668, [e-mail], [phone]. Please refer all comments to: Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6688, [e-mail].