Purpose


The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) provide that effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment is exempt from sales tax, as provided in Section 4, Chapter 2013-42, L.O.F., and provide a suggested exemption certificate to purchase such gas tax-exempt; (2) provide that effective January 1, 2013, natural gas fuel placed into the fuel supply system of a motor vehicle is exempt from sales tax, as provided in Section 15, Chapter 2013-198, L.O.F.; (3) provide that effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F.; and (4) clarify that exemptions for fuel used for certain agricultural purposes are provided in Rule 12A-1.087, F.A.C. The purpose of the proposed amendments to Rule 12A-1.0641, F.A.C. (Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes), is to provide that dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing or aquacultural purposes is exempt from sales tax, as provided in Chapter 2013-82, L.O.F., and to provide a suggested exemption certificate to purchase such fuel tax-exempt. The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, a proposed new form for reporting Florida use tax due on an aircraft and changes to forms currently used to administer sales and use tax.