The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), is to incorporate ...  

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    DEPARTMENT OF REVENUE

    Sales and Use Tax

    RULE NO.:RULE TITLE:

    12A-1.087 Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes

    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), is to incorporate the new and expanded farm equipment exemptions provided in Chapter 2015-221, L.O.F.

    SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is the incorporation of the new and expanded statutory farm equipment exemptions in Rule 12A-1.087, F.A.C.

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

    LAW IMPLEMENTED: 212.02(14)(c), (30), (31), (32), 212.05(1), 212.0501, 212.06(1), 212.07(5), 212.08(3), (5)(a), (e), 212.085, 823.14(3) FS.

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

    DATE AND TIME: October 06, 2015, 1:00 p.m.

    PLACE: 2450 Shumard Oak Boulevard, Building Two, Room 1250, 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 GoToWebinar 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 (850)717-6799. 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: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)717-7082

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s Internet site at www.myflorida.com/dor/rules

Document Information

Subject:
The subject of the rule workshop is the incorporation of the new and expanded statutory farm equipment exemptions in Rule 12A-1.087, F.A.C.
Purpose:
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), is to incorporate the new and expanded farm equipment exemptions provided in Chapter 2015-221, L.O.F.
Rulemaking Authority:
212.17(6), 212.18(2), 213.06(1) FS.
Law:
212.02(14)(c), (30), (31), (32), 212.05(1), 212.0501, 212.06(1), 212.07(5), 212.08(3), (5)(a), (e), 212.085, 823.14(3) FS.
Contact:
Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-7082.
Related Rules: (1)
12A-1.087. Partial Exemption for Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes