Chapter 2016-059, Laws of Florida (L.O.F.), modified provisions related to secondhand dealers to add a kiosk option, and to clarify registration and holding requirements for dealers. The purpose of the proposed amendments to Rule 12A-17.003, F.A.C.,...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-17.003Registration

PURPOSE AND EFFECT: Chapter 2016-059, Laws of Florida (L.O.F.), modified provisions related to secondhand dealers to add a kiosk option, and to clarify registration and holding requirements for dealers. The purpose of the proposed amendments to Rule 12A-17.003, F.A.C., is to update registration requirements for secondhand dealers and secondary metal recyclers to comply with statutory changes.

The purpose of the proposed amendments to Rule 12A-17.005, F.A.C., is to adopt, by reference, changes to forms used by the Department in the registration of secondhand dealers and secondary metal recyclers.

SUBJECT AREA TO BE ADDRESSED: The subject areas of the rule development workshop are the changes to Rules 12A-17.003, F.A.C., and the proposed changes to forms incorporated in Rule 12A-17.005, F.A.C., which are used by the Department in the registration of secondhand dealers and secondary metal recyclers.

RULEMAKING AUTHORITY: 213.06(1), 538.11, 538.37 FS.

LAW IMPLEMENTED: 213.053(9), (11), 538.09, 538.25, 538.31, 538.32, 539.002 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 21, 2016, 9:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, 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: Becky Nall 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: Kimberly Berg, 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: Published on the Department’s website at www.myflorida.com/dor/rules.