Purpose


Prior to amendment effective July 12, 2010, Rule 12A-1.020, F.A.C., provided that germicides used in the treatment of drinking water and sewage are exempt from tax. Provisions regarding the treatment of germicides for treating drinking water were moved to Rule 12A-1.011, F.A.C., effective November 3, 2009; however, provisions regarding germicide used to treat sewage were omitted from the amendments to Rule 12A-1.011, F.A.C. The purpose of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice), is to add that germicides used in the treatment of sewage are exempt from tax.