Summary
The proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), remove the exemption from the tax on admission charges to certain events sponsored by a governmental entity, sports authority, or sports commission provided in Section 212.04(2)(a)2.b., F.S., from the rule.
The proposed amendments to Rule 12A-1.085, F.A.C. (Exemption for Qualified Production Companies): (1) provide that any production company desiring to obtain an exemption certificate under Section 288.1258, F.S., must complete the Entertainment Industry Tax Exemption Application at www.filminflorida.com; (2) remove provisions regarding the application and the renewal application previously used by the Department for this purpose; and (3) adopt revisions to the Certificate of Exemption for Entertainment Industry Qualified Production Company (Form DR-231) that provide information on how a dealer is able to verify the exemption granted to a qualified production company.
The proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms): (1) remove the adoption, by reference, of forms that are no longer used in the administration of the exemption for qualified production companies provided in Section 288.1258, F.S.; and (2) adopt, by reference, revisions to the Certificate of Exemption for Entertainment Industry Qualified Production Company (Form DR-231).