The purpose of the proposed updates to Rule Chapter 12A-13, F.A.C. (Fee on the Sale or Lease of Motor Vehicles), is to remove redundant provisions and to update information on how to obtain copies of the fee return from the Department.

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NOS.:RULE TITLES:
12A-13.001Scope of Rules
12A-13.002Collection and Remittance of Fee
PURPOSE AND EFFECT: The purpose of the proposed updates to Rule Chapter 12A-13, F.A.C. (Fee on the Sale or Lease of Motor Vehicles), is to remove redundant provisions and to update information on how to obtain copies of the fee return from the Department.
SUMMARY: The proposed repeal of Rule 12A-13.001, F.A.C. (Scope of Rules): (1) removes the provisions of subsection (1) that are redundant of the provisions of subsection (2) of Rule 12A-13.002, F.A.C.; and (2) moves provisions regarding the definition of “motor vehicle” to Rule 12A-13.002, F.A.C., governing the collection and remittance of the fee on the sale or lease of motor vehicles imposed under Section 681.117, F.S.
The proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee): (1) provide that the term “motor vehicle” for purposes of the fee on the sale or lease of motor vehicles is defined in Section 681.102(14) F.S.; (2) clarify when private tag agencies are to remit the fee to the Department; and (3) update information on how to obtain copies of the fee return from the Department.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.
The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public with tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.
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.
RULEMAKING AUTHORITY: 213.06(1) FS.
LAW IMPLEMENTED: 219.07, 320.27(1)(c), 681.102(14), 681.117 FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):
DATE AND TIME: January 29, 2013, 1:30 p.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: Tammy Miller 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 Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

12A-13.001 Scope of Rules.

Rulemaking Authority 213.06(1) FS. Law Implemented 681.102(14)(15), 681.117 FS. History-New 4-5-89, Amended 5-4-03, Repealed________.

 

12A-13.002 Collection and Remittance of Fee.

(1) Each motor vehicle dealer licensed under Section 320.27, F.S., and each person engaged in the business of leasing motor vehicles, is required to collect a $2 fee from the consumer at the consummation of the sale of a motor vehicle or at the time of entry into a lease agreement for a motor vehicle. The term “motor vehicle” means those motor vehicles as defined in Section 681.102(14), F.S.

              (2) All fees collected for motor vehicles that are titled and registered in this state must be remitted to the county tax collector or private tag agency acting as agent for the Department of Revenue.

              (a) Each county tax collector is required to file a Motor Vehicle Warranty Remittance Fee Report (Form form DR-35) and remit such fees to the Department at or within the time or times prescribed in Section 219.07, F.S.

              (b) Each private tag agent is required to file a Motor Vehicle Warranty Remittance Fee Report (Form form DR-35) and remit such fees to the Department at or within the times the private tag agent’s sales and use tax and return is due not later than seven (7) working days from the close of the week in which the private tag agency received the fees. See Rule 12A-1.056, F.A.C.

(3) through (4) No change.

Rulemaking Authority 213.06(1) FS. Law Implemented 219.07, 320.27(1)(c), 681.102(14)(15), 681.117 FS. History-New 4-5-89, Amended 5-4-03, 9-28-04, 1-11-10, ________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone].
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 11, 2012
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 20, 2012 (Vol. 38, No. 29, p. 2903), to advise the public of the proposed changes to Rule Chapter 12A-13, F.A.C. (Fee on the Sale or Lease of Motor Vehicles), and to provide that, if requested in writing, a rule development workshop would be held on August 8, 2012. No request was received by the Department. No written comments were received by the Department.