PetSmart, Inc.; The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on February 6, 2017 at Vol. 43, No. 24. Petitioner sought a declaratory statement from the Department as to the ...

 

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 declined to rule on the petition for declaratory statement filed by PetSmart, Inc. on January 30, 2017. The following is a summary of the agency's declination of the petition:

The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on February 6, 2017 in Vol. 43, No. 24. Petitioner sought a declaratory statement from the Department as to the applicability of Florida Statute Section 212.08(2)(i) (2017) and Florida Administrative Code subsection 12A-10215(6) (2017) regarding the taxability of the sale of certain animal food, as it applies to the Petitioner. On February 15, 2017, the Agency Clerk received an Unopposed Motion to Intervene in Declaratory Statement Proceedings. Petitioner filed a Response to Unopposed Motion to Intervene in Declaratory Statement Proceedings with the Agency Clerk on February 28, 2017. The Department’s Final Order, issued May 1, 2017, declines to issue a declaratory statement for the following reasons: (1) the requested declaration deals with conduct that is a present controversy and issue(s) currently pending in a judicial proceeding to which the Petitioner, and Intervenor, are parties; (2) the Petitioner’s petition does not apply only to Petitioner’s particular set of circumstances, but rather is a matter of general applicability; and (3) the issues and subject matter in the Petition relate to conduct that has already occurred. A copy of the Petition for Declaratory Statement and Final Order Denying 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]. Please refer all comments to: Agency Clerk, Florida Department of Revenue, Post Office Box 6668, Tallahassee, Florida 32314-6688, [e-mail].