Purpose


The Department of Environmental Protection Florida Renewable Energy Technologies Sales Tax Program, as provided in Section 212.08(7)(ccc), F.S., established by Section 9, Chapter 2008-227, L.O.F., expired July 1, 2010. Section 1, Chapter 2011-3, L.O.F., removes the obsolete statutory section from the Florida Statutes. The purpose of the proposed repeal of Rule 12A-1.0142, F.A.C. (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), is to remove obsolete provisions regarding the Department’s administration of the Program. Currently, the use of the sales and use tax returns is limited to a single calendar year. The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to consolidate and simplify instructions for sales and use tax returns and to remove the limitation of the use of the tax return to a single calendar year. The proposed amendments update Form DR-1, Florida Business Tax Application, and reorganize the application and instructions to simplify the registration process for Florida’s taxes administered by the Department and to obtain information from taxpayers that will allow the Department to provide information regarding Florida’s tax laws to those taxpayers impacted by the law. Prior to posting forms and other documents on the Department’s website, taxpayers were able to obtain forms and documents by fax using the Department’s Fax on Demand System. With forms and documents readily available on the website, the Fax on Demand System has been discontinued. The purpose of the proposed rule amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs), is to remove obsolete provisions regarding the Fax on Demand System.