RULE NOS.:RULE TITLES:
12A-1.038Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039Sales for Resale
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. 40, No. 225, November 19, 2014 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:
The Department removes the following statutory references from the Law Implemented provision of Rule 12A-1.038, F.A.C.: Sections 212.05(a)(j), 212.06(1)(c), 212(16), 212.0601, and 21208(5)(m), F.S.
The Department withdraws the proposed removal of the effective date from a taxpayer’s Annual Resale Certificate in Rule 12A-1.039, F.A.C. By retaining the effective date on the certificate, conflicting language in Rule 12A-1.038 is resolved. The stricken language in paragraph (2)(a) of Rule 12A-1.039, as proposed in the Notice of Proposed Rule published November 19, 2014, is hereby withdrawn, and paragraph (2)(a) will have no changes upon adoption.
