RULE NO.:RULE TITLE:
12A-1.059Fuels
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. 39, No. 205, October 21, 2013 issue of the Florida Administrative Register.
A Notice of Change to paragraphs (a) and (b) of subsection (6) of Rule 12A-1.059, F.A.C., published in the November 4, 2013 (Vol. 39, No. 215, p. 5481), issue of the Florida Administrative Register.
In response to written public comment, subsection (6) of Rule 12A-1.059, F.A.C., has been changed so that, when adopted, that subsection will read:
(6)(5) Natural gas fuel as defined in Section 206.9951(2), F.S., natural gas, compressed natural gas, and liquefied natural gas are exempt from sales tax when placed into the fuel supply system of a motor vehicle. The sale of alternative fuel, as defined in Section 206.86(4), F.S., is subject to sales tax. Alternative fuels include liquefied petroleum gas, compressed natural gas, natural gasoline, butane gas, and propane gas. See Rule 12A-1.087, F.A.C., for alternative fuel used for agricultural purposes.
