The Department is developing proposed amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs). The proposed amendments will seek to provide clarification of the eligibility requirements that must be ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO.:RULE TITLE:
12A-1.107Enterprise Zone and Florida Neighborhood Revitalization Programs
PURPOSE AND EFFECT: The Department is developing proposed amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs). The proposed amendments will seek to provide clarification of the eligibility requirements that must be met and those records and documentation that must be provided to claim the Enterprise Zone Program and Florida Neighborhood Revitalization Program incentives. The proposed amendments will provide applicants seeking incentives under these programs with the requirements that must be met and the records and documentation that must be provided.
SUBJECT AREA TO BE ADDRESSED: The subject area to be addressed is eligibility requirements for the Enterprise Zone Program and the Florida Neighborhood Revitalization Program incentives, and records and documentation necessary to claim those incentives. This is a rule development workshop at which participation and information regarding Enterprise Zone and Florida Neighborhood Revitalization Programs is encouraged. This rule development workshop will assist the Department in understanding issues related to these Programs. Persons are encouraged to participate in the rule development workshop and to submit written comments for the following issues:
1. Enterprise Zone Jobs Sales Tax Credit
• Criteria to determine when new employees of an eligible business qualify for the enterprise zone jobs credit for sales tax. - Section 212.096, F.S.
2. Building Materials Used in the Rehabilitation of Real Property
• Items included in the definition of building materials. - Paragraph 212.08(5)(g), F.S.
• Documentation to evidence the payment of sales tax on building materials. - Paragraphs 212.08(5)(g), (n), and (o), F.S.
• Documentation to demonstrate the increase assessed value of rehabilitated property. - Paragraph 212.08(5)(g), F.S.
3. Business Property Used in an Enterprise Zone
• Definition of the term “per unit.” - Paragraph 212.08(5)(h), F.S.
RULEMAKING AUTHORITY: 212.08(5)(g)6., (h)6., (n)4., (o)4., (15)(e), 212.11(5)(b), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.08(5)(g), (h), (n), (o), (q), (15), 212.096, 212.11(5), 212.15(2), 212.17(6), 212.18(2) FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 28, 2012, 10:00 a.m.
PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida. The public can also participate in this rule development workshop through a simultaneous electronic broadcast of this event by the Department of Revenue, using WebEx and conference calling technology. The requirements to participate are access to the Internet and a telephone. Members of the public can participate in this electronic workshop by accessing the broadcast from their home or office. Specific information about how to participate in this electronic meeting from your home or office will be included in the Agenda for this workshop posted on the Department’s Proposed Rule site at www.myflorida.com/dor/rules.
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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Ellen Wolfgang, Deputy Director, 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 NOT AVAILABLE.