PetSmart, Inc.; The petition seeks the Department’s opinion as to the applicability of Florida Statute Section 212.08(2)(i) (2017) and Florida Administrative Code Rule 12A-1.0215(6) (2017) regarding the taxability of the sale of certain animal food, ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-1.0215Veterinary Sales and Services

NOTICE IS HEREBY GIVEN that Department of Revenue has received the petition for declaratory statement from PetSmart, Inc. The petition seeks the agency’s opinion as to the applicability of 212.08(2)(i), Florida Statutes and 12A-1.0215(6), FAC as it applies to the petitioner.

The petition seeks the Department’s opinion as to the applicability of Florida Statute Section 212.08(2)(i) (2017) and Florida Administrative Code Rule 12A-1.0215(6) (2017) regarding the taxability of the sale of certain animal food, as it applies to the Petitioner. A copy of the Petition for Declaratory Statement may be obtained by contacting: Sarah Wachman Chisenhall, Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6668, [e-mail], [phone]. Persons other than the original parties to a pending proceeding whose substantial interests will be affected by the disposition of the declaratory statement and who desire to become parties may file a motion to intervene with the Department. Except for good cause shown, a motion to intervene shall be filed with the Agency Clerk at the above address within twenty-one (21) days of publication of this notice. Any motion to intervene must comply with the requirements set forth in Fla. Admin. Code R. 28-105.0027.