The purpose of the proposed repeal of Rule 12A-1.0141, F.A.C. (Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures), is to remove obsolete provisions which provided the administrative ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-1.0141: Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures
PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12A-1.0141, F.A.C. (Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures), is to remove obsolete provisions which provided the administrative requirements to obtain a refund of previously paid tax on equipment purchased by a communications services provider necessary for use in the deployment of broadband technologies in Florida. This refund of previously paid tax was authorized in Section 37, Chapter 2000-164, L.O.F., and was scheduled to be repealed on June 30, 2005. The Legislature has not reenacted these tax refund provisions. The effect of this rule repeal will remove this obsolete rule from the administrative code.
SUMMARY: The proposed repeal of Rule 12A-1.0141, F.A.C. (Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures), removes obsolete provisions regarding how to obtain a refund of previously paid tax on equipment purchased by a communications services provider necessary for use in the deployment of broadband technologies in Florida.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 212.08(5)(p), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.08(5)(p), 212.085, 213.255(1), (2), (3), 215.26(2) FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: October 15, 2007, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, 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: Larry Green 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 IS: Janet L. Young, Tax Law Specialist, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

12A-1.0141 Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures.

 

Specific Authority 212.08(5)(p), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.08(5)(p), 212.085, 213.255(1), (2), (3), 215.26(2) FS. History–New 6-19-01, Amended 4-17-03, Repealed ________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet L. Young, Tax Law Specialist, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Buzz McKown, Revenue Program Administrator II, Technical Assistance and Dispute Resolution, P.O. Box 7443, Tallahassee, Florida 32314-7443; telephone number [phone]
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 10, 2007
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: Pursuant to Section 120.54(2)(a), F.S., a rule development notice was not published in the Florida Administrative Weekly to propose the repeal of Rule 12A-1.0141, F.A.C., Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures