Purpose


The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single sale; (2) remove obsolete provisions regarding refund applications for tax paid on or after October 1, 1994, and prior to July 1, 1999; (3) reflect the transfer of the licensing of funeral directors from persons licensed under Chapter 470, F.S. (Funeral Directing, Embalming, and Direct Disposition), to persons licensed under Part III, Chapter 497, F.S., (Funeral Directing, Embalming, and Related Services), to reflect the provisions of Chapter 2004-301, L.O.F., which amended and renumbered Chapter 470, F.S., to Part III, Chapter 497, F.S.; (4) correct the value of a U.S. Double Eagle Coin from $40 to $20; (5) remove obsolete provisions that required dealers to maintain blanket resale and exemption certificates; (6) remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate to reflect Section 212.0515(3), F.S., as amended by Section 6, Chapter 2010-138, L.O.F.; (7) remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991; (8) remove obsolete provisions regarding the imposition of interest; (9) repeal provisions regarding the charge for filling 22-pound liquefied petroleum gas tanks that are obsolete; (10) remove an unnecessary rule regarding the taxability of tires repaired or altered by recapping; (11) remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county; and (12) adopt, by reference, updates to the Certificate of Exemption for Entertainment Industry Qualified Production Company.