Purpose


The purpose of the proposed amendments to these sections of Rule Chapter 12A-15, F.A.C. (Discretionary Sales Surtax), is to: (1) update information in Rule 12A-15.002, F.A.C., on how to obtain copies of tax rate tables and information from the Department; (2) correct in Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages), the divisor rate to be used to compute the amount of sales tax, plus discretionary sales surtax, due for sales of alcoholic beverages in counties that impose surtax at a total rate of 1 1/4 percent; and (3) provide effective tax rates and divisors used to compute the amount of sales tax, plus discretionary sales surtax, due in counties that may impose total surtax rates of 1 3/4 or 2 percent on sales of food and other items at concession stands in Rule 12A-15.010, F.A.C. (The Sale of Food, Drink, and Tangible Personal Property at Concession Stands), on charges for the use of amusement machines and sales of food, beverages, or other items through vending machines in Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), and on sales of alcoholic beverages in Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages).