The purpose of the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), and Rule 12A-12.0011, F.A.C. (Battery Fee), is to clarify the application of the new tire fee and the battery fee imposed by Sections 403.718 and 403.7185, F.S., and ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NOS.:RULE TITLES:

12A-12.001New Tire Fee

12A-12.0011Battery Fee

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), and Rule 12A-12.0011, F.A.C. (Battery Fee), is to clarify the application of the new tire fee and the battery fee imposed by Sections 403.718 and 403.7185, F.S., and reorganize the rules to improve readability and simplify provisions regarding the fees.

SUMMARY: The proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee): (1) reorganize the rule to improve readability and simplify provisions regarding the new tire fee imposed by Section 403.718, F.S.; (2) clarify that the fee is applicable when a new motor vehicle tire is sold to a governmental entity or a tax-exempt entity; (3) clarify the term “motor vehicle,” for purposes of the fee, providing examples of various types of vehicles and whether the tires sold for use on such vehicles are subject to the fee; (4) provide that tires used on racing vehicles that are not operated on Florida highways are not subject to the new tire fee; (5) revise the suggested exemption certificate used to purchase tires for vehicles that are not subject to the fee; and (6) put dealers on notice of the requirement to maintain the exemption certificates in their records.

The proposed amendments to Rule 12A-12.0011, F.A.C. (Battery Fee): (1) reorganize the rule to improve readability and simplify provisions regarding the lead-acid battery fee; (2) clarify that the fee imposed by Section 403.7185, F.S., is applicable when a battery is sold to a governmental entity or a tax-exempt entity; (3) adopt the revised provisions of Rule 12A-12.001, F.A.C., regarding the definition of “motor vehicle” for purposes of the fee; and (4) clarify the definition of a “new” lead-acid battery and a “remanufactured” lead-acid battery for purposes of the fee.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public with information and rules on the imposition of statutorily imposed fees, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 212.07(1)(b), 212.17(1)(a), (6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.

LAW IMPLEMENTED: 212.07(1)(b), 212.12, 212.17(1)(a), 403.717, 403.718, 403.7185 FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: July 31, 2013, 11:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

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 IS: Alan Fulton, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12A-12.001 New Tire Fee.

(1)(a) Section 403.718, F.S., imposes For the privilege of engaging in business, a fee for each new motor vehicle tire sold at retail in this state is imposed at the rate of 50 cents for each new tire sold during 1989 and at the rate of $1 for each new motor vehicle tire sold at retail in this state during 1990 and subsequent years.

(b)(2) The fee is imposed upon the dealer selling the new motor vehicle tire and not upon the purchaser.

(c) The fee is applicable even when the sale of a new motor vehicle tire is to any governmental agency or any organization that holds a Florida Consumer’s Certificate of Exemption.

(d)(3) The fee is required to be stated separately on the sales invoice or other tangible evidence of sale given to the purchaser.

(e)(4) No change.

(2)(5) For purposes of this rule:

(a) “Tire” means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle.

(b) “Vehicle” means a mechanism or device in, upon, or by which a person or property is or may be transported.

(a)(c) “Motor vehicle” means an automobile, motorcycle, truck, trailer, semitrailer, truck tractor and semitrailer combination, or any other vehicle operated in this state, used to transport persons or property, and propelled by power other than muscular power. Any vehicle that has been designed for the primary purpose of carrying multiple passengers in addition to a driver or operator is considered as being used to transport persons. Any vehicle that has been designed for the primary purpose of carrying freight, baggage, or bulk materials or bulk liquids is considered as being used to transport property. The term specifically includes such off-road vehicles as golf carts, all-terrain vehicles, race cars, and goats. The term does not include traction engines, road rollers, such vehicles as run only upon a track, bicycles, mopeds, farm tractors and farm trailers, or vehicles that are not intended to transport persons or property. For example, a riding mower is not a motor vehicle since its purpose is to mow, not to serve as a means of transportation. However, a vehicle which is used exclusively in an airport to transport passengers from one gate to another serves as a means of transportation and is considered to be a motor vehicle.

1. The term motor vehicle also includes:

a. All-terrain vehicles or ATVs, as defined by Section 317.0003, F.S.

b. Golf carts, as defined by Section 320.01, F.S.

c. Trucks defined as “goats” by Section 320.08, F.S.

d. Utility vehicles, as defined by Section 320.01, F.S.

2. The term motor vehicle specifically does not include:

a. Bicycles.

b. Electric personal assistive mobility devices, commonly known as Segways, as defined by Section 316.003(83), F.S.

c. Farm tractors, as provided by Section 320.51, F.S.

d. Farm trailers, as provided by Section 320.51, F.S.

e. Forklift trucks, motorized pallet trucks, or other similar industrial equipment used in warehouse or supply yard operations.

f. Mopeds, as defined by Section 320.01, F.S.

g. Racing vehicles that run exclusively at a “closed-course motorsport facility,” as defined by Section 549.09, F.S., or at a “motorsports entertainment complex,” as defined by Section 549.10, F.S.

h. Special mobile equipment, as defined by Section 316.003(48), F.S., such as traction engines, road rollers, motor graders, haulers, backhoes, wheel loaders, or other similar heavy-duty vehicles requiring specialized off-the-road tires or continuous tracks.

i. Vehicles that are designed with the specific primary purpose of performing work and are not intended to transport persons or property, such as aircraft pushback tractors or riding mowers, regardless of the fact that an operator or materials are also being carried during the performance of the work.

j. Wheelchairs, including powered models.

(b)(d) “New tire” or “new motor vehicle tire” is one that has never been used in the movement of a motor vehicle, regardless of the time that has elapsed since the tire it was manufactured, offered for sale, sold, or the time during which it was used as a spare tire. A tire is not “new” for purposes of this rule if it has been so used, including a tire that has been used but has been recapped or retreaded. The terms include the original retail sale of a spare tire as a component part of a new motor vehicle.

(c)(e) The term “sales tax resale certificate” or “certificate” means an Annual Resale Certificate (form DR-13) issued by a dealer to make tax exempt purchases for the purposes of resale, as provided in Rule 12A-1.039, F.A.C.

(d) “Tire” means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle.

(f) The terms “sold at retail” and “retail sales” include the sale of a new motor vehicle tire as a separate item or the sale of the tire as a component part of a new or used motor vehicle that is sold at retail. However, they do not include the sale of new motor vehicle tires to a person solely for the purpose of resale, as provided in subsection (6).

1. Example: A tire retailer sells a new tire to a customer to put onto his motor vehicle. Since this is a retail sale of the new tire, the retailer is required to separately state the fee on the customer’s invoice and to pay the fee on this sale.

2. Example: A motor vehicle dealer sells at retail a new or used motor vehicle on which there are four new tires. This retail sale of the vehicle is, for purposes of the fee, a retail sale of the new tires that are a component part of the vehicle. The motor vehicle dealer is required to separately state the fee on the customer’s invoice and to pay the fee on this sale.

(g) A sale of a new tire is “in this state” and, thus, is subject to the fee if the sale is “in this state” for sales tax purposes, including a sale that is a “mail order sale”, as defined in Section 212.0596(1), F.S.

(h) The term “sale” means and includes any transfer of title or possession, or both, exchange, barter, license, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of a new tire for a consideration.

(3)(a) The new tire fee imposed by Section 403.718, F.S., applies to retail sales of new motor vehicle tires, whether sold separately or as a component part of a new or used motor vehicle sold at retail in Florida.

(b) Retail sales of new motor vehicles are subject to the fee.

(c) Retail sales of used motor vehicles are considered as having been made with used tires and are not subject to the fee unless the sales invoice indicates that a new tire or tires have been installed by the dealer prior to sale.

(6)(a)1. The sale of a new motor vehicle tire to a person solely for the purpose of resale is not a “retail sale”, as defined in paragraph (5)(e), provided the subsequent retail sale in this state is subject to the fee and the seller shall have taken from the purchaser a certificate to the effect that the tire was purchased for resale.

2. Example: Motor vehicle dealer A purchases four new tires and puts them onto a used vehicle to be sold. No fee is payable by the seller of the tires if the seller takes a sales tax resale certificate from Dealer A. Thereafter, Dealer A sells the vehicle, onto which the new tires were put, to motor vehicle Dealer B. No fee is payable by Dealer A if it takes a sales tax resale certificate from Dealer B. Dealer A should clearly indicate on the invoice to Dealer B that there are four new tires on the vehicle on which the fee has not been paid. When Dealer B sells the vehicle at retail, Dealer B must separately state the fee on the invoice to the purchaser and pay the fee.

(4)(a)(b) A motor vehicle dealer can purchase one or more tires exempt from the fee as a sale for resale by presenting a sales tax resale certificate to the seller of the tires. If However, if thereafter the motor vehicle dealer subsequently withdraws any such tire from inventory to use on the dealer’s own vehicle, to give away, or for any purpose except for resale, the motor vehicle dealer will owe the fee at the time the tire is withdrawn from inventory. If the motor vehicle dealer sells the tire at retail, whether separately or installed on a motor vehicle, that sale will be subject to the fee. If the motor vehicle dealer resells sells the tire to a dealer purchaser who presents a sales tax resale certificate, no fee will be due on that transaction.

(b)(c) Motor vehicle Notwithstanding paragraphs (6)(a) and (b) above, used car dealers that exclusively sell used motor vehicles may elect to pay the fee to the tire wholesaler on the purchase of tires instead in lieu of purchasing tires exempt from the tire fee. If the used motor vehicle used car dealer elects to do so, the used car dealer must pay the tire fee to the tire wholesaler on all its purchases of tires. The used car dealer must indicate on the sales tax resale certificate issued to the tire wholesaler that the certificate is to be used to exempt the purchases of tires from sales tax only and not from the tire fee. For the purpose of the tire fee only, the wholesale tire dealer is to treat the sale as a retail sale and must separately state the tire fee on the sales invoice to the used motor vehicle used car dealer. On subsequent retail sales by the used motor vehicle used car dealer, the used car dealer must state in the contract or on the sales invoice to the purchaser that the applicable tire fee has been previously paid to the state on the tires sold, whether sold separately or as a component part of a motor vehicle.

(5)(d) A sale to a motor vehicle leasing company of a new motor vehicle tire or a vehicle of which a new motor vehicle tire is a component part is not a retail sale for purposes of the fee when if the leasing company gives the seller a sales tax resale certificate. Instead, the fee is payable by the leasing company when it first puts the vehicle into use in this state.

(6)(7) No Change.

(7)(a)(8) When there is a sale of a new tire that can either be used on a “motor vehicle,” as that term is defined in paragraph (5)(c), or on a farm tractor, farm trailer, or other equipment that is specifically excluded from that definition, it will be presumed to be purchased for use on a “motor vehicle” unless the purchaser gives to the seller at the time of purchase a certificate to the effect that the new tire will be used on a farm tractor, farm trailer, or other equipment that is specifically excluded from that definition. The exemption certificate must be retained by the selling dealer until the fee imposed under Section 403.718, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.

(b) The following is a suggested exemption certificate to be completed by a purchaser and presented to the seller and to be retained in the seller’s records as evidence that the tire or tires purchased were not for use on a “motor vehicle”, and that, therefore, no fee on the transaction was due by the seller:

EXEMPTION CERTIFICATE

TIRE FEE

The undersigned hereby certifies that the new tire(s) listed on the attached sales invoice or purchase order will be used exclusively on the following type of vehicle or equipment, which is excluded from the definition of “motor vehicle,” as provided by paragraph 12A-12.001(2)(a), Florida Administrative Code:

_____ Farm tractor

_____ Farm trailer

_____ Other (specify) _________________________

I understand that if I fraudulently issue this certificate to evade the payment of the fee imposed on a new tire I will be liable for payment of the fee, plus a penalty of 200% of the fee, and may be subject to conviction of a third degree felony.

Under the penalties of perjury, I declare that I have read the foregoing Exemption Certificate and the facts stated in it are true.

Purchaser’s Name ____________________________

By (Purchaser’s Signature) _____________________

Date _______________

Rulemaking Specific Authority 212.07(1)(b), 212.17(6), 212.18(2), 213.06(1), 403.718(3)(b) FS. Law Implemented 212.07(1)(b), 212.12, 212.17(1)(a), 403.717, 403.718 FS. History– New 1-2-89, Amended 10-16-89, 12-16-91, 3-20-96, 6-19-01,________.

 

12A-12.0011 Battery Fee.

(1)(a) Section 403.7185, F.S., imposes For the privilege of engaging in business, a fee at the rate of $1.50 for each new or remanufactured lead-acid legalized battery sold at retail in this state is imposed on each person engaging in the business of making retail sales of lead-acid batteries within this state.

(b) The fee is payable one time only on the sale of a new or remanufactured battery.

(c) The fee is payable if the new or remanufactured battery is sold as a component part of a motor vehicle, vessel, or aircraft or other property.

(d) Notwithstanding paragraphs (a) and (b), the fee is not payable if the battery is sold to recycle components.

(b)(2) The fee is imposed upon the dealer selling the new or remanufactured lead-acid battery and not upon the purchaser.

(c) The fee is applicable even when the sale of a new or remanufactured lead-acid battery is to any governmental agency or any organization that holds a Florida Consumer’s Certificate of Exemption.

(3) While the fee is payable on the retail sale of a new or remanufactured battery only if the battery, as defined in paragraph (a) of subsection (6), is designed for use in motor vehicles, vessels, and aircraft, the fee is payable even if a battery so designed is purchased for use on other machinery or equipment or when sold at retail as a component part of other machinery or equipment.

(d)(4) The dealer is not required may choose whether to state the fee separately on the invoice to the purchaser. However, if the fee is separately stated on the invoice, the fee must be included in the price upon which any tax imposed by Chapter 212, F.S., is computed, whether or not the additional cost is passed on to the purchaser; and the dealer may choose whether to absorb all or part of the fee and whether to advertise or hold out to the public that it is doing so.

(5) The fee is to be included in the price upon which sales or use tax or any other tax imposed by Part I of Chapter 212, F.S., is computed, even though the fee may be listed as a separate item on the invoice.

(2)(6) For purposes of this rule:

(a) A “lead-acid battery” is a starting, marine, or deep-cycle battery storage or secondary battery containing lead plates that will function as a battery when the electrolyte is added, and that is designed for use in motor vehicles, vessels, and aircraft.

(b) “Motor vehicle” means motor vehicles as provided in Rule 12A-12.001, F.A.C. an automobile, motorcycle, truck, trailer, semitrailer, truck tractor and semitrailer combination, or any other vehicle operated in this state, used to transport persons or property, and propelled by power other than muscular power. The term specifically includes such off-road vehicles as golf carts, all-terrain vehicles, race cars, and goats. The term does not include traction engines, road rollers, such vehicles as run only upon a track, bicycles, mopeds, farm tractors and farm trailers, or vehicles that are not intended to transport persons or property. For example, a riding mower is not a motor vehicle since its purpose is to mow, not to serve as a means of transportation. However, a vehicle which is used exclusively in an airport to transport passengers from one gate to another serves as a means of transportation and is considered to be a motor vehicle.

(c) A “new” lead-acid battery is one that has never been used in the operation of a motor vehicle, vessel, or aircraft, regardless of the time that has elapsed since the battery was manufactured. The term “resale certificate” or “sales tax resale certificate” means an Annual Resale Certificate (form DR-13) issued by a dealer to make tax exempt purchases for the purposes of resale.

(d) A “remanufactured” lead-acid battery is one that has gone through an industrial process including the removal of sulfation to restore the battery’s original electrical capacity. A remanufactured battery is not a used battery that has only been recharged. The term “sale” means and includes any transfer of title or possession, or both, exchange, barter, license, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of a lead-acid battery for a consideration.

(e) The term “resale certificate” or “sales tax resale certificate” means an Annual Resale Certificate issued by a dealer to make tax exempt purchases for the purposes of resale, as provided in Rule 12A-1.039, F.A.C. The term “sold at retail” includes the sale of a new or remanufactured lead-acid battery as a separate item or as a component part of a vehicle, vessel, aircraft, or other machinery or equipment that contains a battery designed for use in a motor vehicle, vessel, or aircraft. The term “sold at retail” does not include the sale of a lead-acid battery to a person solely for the purpose of resale, as provided in subsection (7), or the sale of a lead-acid battery for the purpose of recycling its component parts.

1. Example: A battery retailer sells a lead-acid battery to a customer to put into his motor vehicle. Since this is a retail sale of the battery, the retailer is required to pay the fee on this sale.

2. Example: A motor vehicle dealer imports into this state a new motor vehicle in which there is a lead-acid battery already installed. The battery fee must be paid by the dealer when the dealer sells the new vehicle at retail.

3. Example: Lead-acid batteries are sold to a dealer who gives the seller a resale certificate as proof that the batteries are purchased for resale. This sale of the batteries to the dealer is not, for purposes of the fee, a retail sale of the batteries.

4. Example: A lead-acid battery that is designed for use in a motor vehicle, vessel, or aircraft is sold to a father to put into his child’s toy which uses a car battery. The fee is payable by the retailer, since the battery is so designed, even though it was purchased for another use.

5. Example: A new or remanufactured lead-acid battery that is designed for use in an automobile is sold to a farmer to put into a farm tractor or other machinery that is not a “motor vehicle”. The fee is payable by the retailer, since the battery is designed for use in a “motor vehicle”, even though it was purchased for use in machinery that is not within that definition.

(f) A retail sale of a new or remanufactured lead-acid battery is “in this state” and, thus, is subject to the fee, if the sale is “in this state” for sales tax purposes, including a sale that is a “mail order sale,” as defined in Section 212.0596(1), F.S.

(3)(a) Section 403.7185, F.S., imposes a fee on retail sales of new or remanufactured lead-acid batteries, whether sold separately or as a component part of a motor vehicle, vessel, or aircraft.

(b) Retail sales of new motor vehicles, vessels, or aircraft are subject to the fee.

(c) Retail sales of used motor vehicles, vessels, or aircraft are considered as having been made with a used battery and are not subject to the fee, unless the sales invoice indicates that a new or remanufactured battery has been installed by the dealer prior to sale.

(4)(a) The fee imposed by Section 403.7185, F.S., is applicable to retail sales of lead-acid batteries, even if that battery is purchased for other uses.

(b) Example: A person goes to an auto parts store and purchases an automobile battery for use with an emergency electrical generator. The fee is imposed on the sale of the battery since it was designed for use in a motor vehicle.

(c) Example: A rural farm supply store does not have the exact model and size battery recommended by the manufacturer for a farmer’s tractor. However, the farm supply store does have an automobile battery that will be able to start the farmer’s tractor. The fee is imposed on the sale of the battery, even though it will be installed in a vehicle that is not defined as a motor vehicle.

(5)(7)(a) The sale of a new or remanufactured lead-acid battery to a dealer person solely for the purpose of resale is not subject to the fee imposed by Section 403.718 F.S. a “sale at retail,” as defined in paragraph (6)(d), provided the seller shall have taken from the purchaser a sales tax resale certificate to the effect that the battery was purchased for resale. A resale certificate given to the seller for sales tax purposes will also be sufficient evidence that the sale was not a retail sale for purposes of the fee.

(b)1. If a dealer purchases a new or remanufactured battery for resale, and later withdraws the battery from inventory to use in the dealer’s own motor vehicle, vessel, aircraft, machinery, or other equipment; to give away; or for any purpose other than for resale, that dealer will owe the fee at the time the battery is withdrawn from inventory.

2. Example: Motor vehicle Dealer A purchases a new or remanufactured lead-acid battery for installation to install in a used vehicle to be sold. No fee is payable by the battery seller, when if the seller takes from Dealer A extends a sales tax resale certificate. When Dealer A will not owe the fee when takes the battery is installed out of inventory to put into the vehicle that is to be sold, that dealer will not owe the fee at that time, but the dealer will owe the fee, when the vehicle is sold at retail. However, if Dealer A sells the vehicle, in which the battery has been installed, to motor vehicle Dealer B to sell it at retail, the fee will not be payable by Dealer A, when if he takes from Dealer B extends a resale certificate. The, but the fee will be payable by Dealer B, when that dealer if he subsequently sells the vehicle it at retail.

(c) Dealers that exclusively sell used motor vehicles, used vessels, or used aircraft may elect to pay the battery fee to the battery wholesaler on the purchase of batteries instead of purchasing batteries exempt from the fee. If the dealer elects to do so, the dealer must pay the fee to the battery wholesaler on all its purchases of batteries. The motor vehicle, vessel, or aircraft dealer is not required to indicate on the sales invoice to its retail customer that the applicable battery fee has been paid.

(6)(c) A sale to a leasing company of a new or remanufactured lead-acid battery, or motor vehicle, vessel, or aircraft in or vehicle or machinery of which the lead-acid battery is a component part, is not a retail sale for purposes of the fee, when if the leasing company purchaser gives the seller a sales tax resale certificate. Instead, the fee is payable by the leasing company when it first puts the motor vehicle, vessel, or aircraft into use in this state.

(7)(8) No change.

Rulemaking Specific Authority 212.07(1)(b), 212.17(6), 212.18(2), 213.06(1), 403.7185(3)(b) FS. Law Implemented 212.07(1)(b), 212.12, 212.17(1)(a), 403.717(1)(b), (h), 403.7185 FS. History–New 10-16-89, Amended 12-16-91, 3-20-96, 4-2-00, 6-19-01,__________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Alan Fulton, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: June 25, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 20, 2012 (Vol. 38, No. 29, pp. 2902- 2903), to advise the public of the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), and Rule 12A-12.0011, F.A.C. (Battery Fee), and to provide that, if requested in writing, a rule development workshop would be held on August 8, 2012. No request was received by the Department. No written comments were received by the Department.