The purpose of the proposed amendment to Rule 12A-12.003, F.A.C., is to bring the rule into compliance with statutory changes made in Section 29 of Chapter 2017-36, L.O.F., which eliminated the $5.00 registration fee required of persons that submit ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.: RULE TITLE:

12A-12.003 Registration

PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12A-12.003, F.A.C., is to bring the rule into compliance with statutory changes made in Section 29 of Chapter 2017-36, L.O.F., which eliminated the $5.00 registration fee required of persons that submit a Florida Business Tax Application (Form DR-1).

SUBJECT AREA TO BE ADDRESSED: Elimination of the $5 application fee for the Florida Business Tax Application form.

RULEMAKING AUTHORITY: 212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.

LAW IMPLEMENTED: 212.18(3), 403.718, 403.7185 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: September 19, 2017, 9:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Brinton Hevey at [phone]

 

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS NOT AVAILABLE.