Subject
The subjects of the rule workshop are: (1) updated provisions for sales for export as applied to sales of aircraft, boats, mobile homes, or motor vehicles; (2) clarification that tax does not apply to the occasional or isolated sales of appurtenances that are sold in conjunction with the sale of a mobile home; (3) clarification and simplification of procedures to obtain a tax refund when a motor vehicle is replaced or repurchased under the provisions of Chapter 681, F.S. (Motor Vehicle Sales Warranties); (4) updates and clarification of procedures to obtain a refund or credit of tax paid on repossessed tangible personal property and the information and documentation required to establish the right to a refund or credit; (5) the expiration of Section 212.08(7)(hhh), F.S.; (6) repeal of obsolete forms and rule sections; and (7) updates to the Florida Business Tax Application (Form DR-1).