Summary


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), removes obsolete provisions regarding the Department’s administration of the Program. The proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), adopt, by reference, updates to Form DR-1 (Florida Business Tax Application), changes to sales and use tax returns, and updates to direct pay permits issued by the Department to qualified taxpayers. The proposed amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs), remove provisions regarding the obsolete Fax on Demand System.