Purpose
The purpose of the proposed amendment to Rule 12A-1.006 (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property), F.A.C., is to remove provisions regarding the exemption for labor charges for the repair and maintenance of certain aircraft that is redundant of paragraph 12A-1.007(10)(j), F.A.C. The purpose of the proposed amendments to Rule 12A-1.0071 (Boats Temporarily Docked in Florida), F.A.C., is to clarify the time periods that are tolled for boats purchased exempt from Florida tax when the boat is placed in a registered Florida repair facility, and to remove obsolete references to effective dates. The purpose of the proposed repeal of Rule 12A-1.025 (Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices), F.A.C., is to remove an unnecessary rule.