Summary


Rule 62-704.400, F.A.C., is being amended to properly incorporate a form by reference. It is also being amended to conform to the Department of Revenue’s subsection 12A-1.001(5), F.A.C., by requiring that equipment be owned and operated by or exclusively on behalf of a local government. Rule 62-704.410, F.A.C., is being amended to clarify that equipment must be installed and operational to qualify for the sales tax exemption. Rule 62-704.600, F.A.C., is being amended to add to the list of approved equipment materials handling equipment that is used exclusively to transfer or transport recyclable materials from the point of generation to the recycling facility, specifically including trucks, carts and bins. There are also several clerical changes and updated cross-references throughout the chapter.