Registration  

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    DEPARTMENT OF REVENUE

    Sales and Use Tax

    RULE NO.: RULE TITLE:

    12A-17.003 Registration

    NOTICE OF CHANGE

    Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 42 No. 209, October 26, 2016 issue of the Florida Administrative Register. The following changes are made in response to written comments received from the staff of the Joint Administrative Procedures Committee. 

    12A-17.003 Registration.

    (1)(a) Any person, corporation, or other business entity must submit a completed Registration Application for Secondhand Dealers and Secondary Metals Recyclers Registration (Form DR-1S, incorporated by reference in Rule 12A-17.005, F.A.C.) and obtain a certificate of registration before engaging in business as a secondhand dealer or secondary metals recycler. If a secondhand dealer or secondary metals recycler is the owner of more than one business location, the application must list each location owned by the same legal entity. The Department will issue a certificate of registration to the applicant for each location.

    (b) No change.

    (2) through (6) No change.

     

Document Information

Related Rules: (1)
12A-17.003. Registration