11756611, 12A-1.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11756611

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.003	Sales of Several Items to the Same Purchaser at the Same Time (Repealed)
12A-1.014	Refunds and Credits for Sales Tax Erroneously Paid
12A-1.034	Promotional Materials Exported from this State
12A-1.035	Funerals; Related Merchandise and Services
12A-1.0371	Sales of Coins, Currency, or Bullion
12A-1.038	Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039	Sales for Resale
12A-1.044	Vending Machines
12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations
12A-1.059	Fuels
12A-1.064	Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
12A-1.0641	Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
12A-1.068	Tire Recapping (Repealed)
12A-1.0911	Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
12A-1.097	Public Use Forms

PURPOSE:

Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed repeal of Rule 12A-1.003, F.A.C. (Sales of Several Items to the Same Purchaser at the Same Time), is to remove the unnecessary rule provisions requiring sales tax to be collected on each single sale.
The purpose of the proposed amendments to Rule 12A-1.014, F.A.C. (Refunds and Credits for Sales Tax Erroneously Paid), Rule 12A-1.034, F.A.C. (Promotional Materials Exported from this State), Rule 12A-1.064, F.A.C. (Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce), and Rule 12A-1.0641, F.A.C. (Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes), is to remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.
Chapter 2004-301, L.O.F., amended and renumbered Chapter 470, F.S. (Funeral Directing, Embalming, and Direct Disposition), to Part III, Chapter 497, F.S. (Funeral Directing, Embalming, and Related Services). The purpose of the proposed amendments to Rule 12A-1.035, F.A.C. (Funerals; Related Merchandise and Services), is to replace reference to persons previously licensed or registered under Chapter 470 or 497, F.S., to those persons licensed under Chapter 497, F.S.
The purpose of the proposed amendments to Rule 12A-1.0371 (Sales of Coins, Currency, or Bullion), is to correct the referenced value of a U.S. Double Eagle Coin.
The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) remove obsolete provisions which required dealers to maintain blanket resale and exemption certificates and obsolete references to other suggested exemption certificates.
Section 6, Chapter 2010-138, L.O.F., amended Section 212.0515(3), F.S., to remove the operator's name, address, and identification number from the notice required to be placed on vending machines. The purpose of the proposed amendments to Rule 12A-1.044, F.A.C. (Vending Machines), is to: (1) remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate; and (2) remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991.
The purpose of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), is to remove provisions regarding the imposition of interest on tax due prior to January 1, 2000.
The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) remove provisions regarding the filling of 22-pound liquefied petroleum gas tanks that are no longer available; and (2) provide that the charge for filling liquefied petroleum gas tanks with gas to be used for purposes of residential heating, cooking, lighting, or refrigeration is tax-exempt when the selling dealer documents the tax-exempt use of the gas on the customer’s invoice or other written evidence of sale.
The purpose of the proposed repeal of Rule 12A-1.068, F.A.C. (Tire Recapping), is to repeal an unnecessary rule regarding the recapping of tires and the sale of recapped tires. The provisions for repairs to tangible personal property in Rule 12A-1.006, F.A.C. (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property), apply to charges for recapping tires or for sales of recapped tires.
The purpose of the proposed amendments to Rule 12A-1.0911, F.A.C. (Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors), is to remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county.
The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, updates to Form DR-231, Certificate of Exemption for Entertainment Industry Qualified Production Company, to remove obsolete taxpayer contact information and to correctly title the Florida Office of Film and Entertainment.

SUBJECT:

The subject area of the rule development workshop is:
– The proposed repeal of the unnecessary rule restating the statutory requirement to collect tax on each single sale;
– The proposed removal of obsolete provisions regarding refund applications for tax paid on or after October 1, 1994, and prior to July 1, 1999;
– The proposed amendments to correct the value of a U.S. Double Eagle Coin from $40 to $20.
– The proposed amendments necessary to reflect the transfer of Chapter 470, F.S., to Chapter 497, F.S., as provided in Chapter 2004-301, L.O.F.;
– The proposed removal of obsolete provisions which required dealers to maintain blanket resale and exemption certificates;
– The proposed amendments to remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate;
– The proposed removal of obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991;
– The proposed removal of obsolete provisions regarding the imposition of interest;
--The proposed repeal of provisions regarding the charge for filling 22-pound liquefied petroleum gas tanks that are obsolete;
– The proposed removal of unnecessary provisions regarding the taxability of tires repaired or altered by recapping;
– The proposed removal of the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county; and
– The proposed updates to the Certificate of Exemption for Entertainment Industry Qualified Production Company.

RULEMAKING AUTHORITY:

212.0515, 212.07(1)(b), 212.17(6), 212.18(2), 212.183, 213.06(1) FS.

LAW:

95.091, 212.02(2), (4), (9), (10)(g), (14), (15), (16), (19), (20), (24), 212.031, 212.05(1), 212.0515, 212.054(1), (2), (3)(l), 212.055, 212.0598, 212.06(1), (11), (16), 212.0601, 212.07(1), (2), 212.08(1), (2), (4)(a), (5)(m), (6), (7), (8), (9), 212.085, 212.11(1), 212.12(2), (3), (4), (6), (9), (13), 212.13(1), 212.13(5)(c), (d), 212.17(1), 212.18(2), (3), 212.183, 212.21(2), (3), 213.053(1), 213.255(1), (2), (3), 213.35, 215.26(2) FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

212.0515, 212.07(1)(b), 212.17(6), 212.18(2), 212.183, 213.06(1) FS., 95.091, 212.02(2), (4), (9), (10)(g), (14), (15), (16), (19), (20), (24), 212.031, 212.05(1), 212.0515, 212.054(1), (2), (3)(l), 212.055, 212.0598, 212.06(1), (11), (16), 212.0601, 212.07(1), (2), 212.08(1), (2), (4)(a), (5)(m), (6), (7), (8), (9), 212.085, 212.11(1), 212.12(2), (3), (4), (6), (9), (13), 212.13(1), 212.13(5)(c), (d), 212.17(1), 212.18(2), (3), 212.183, 212.21(2), (3), 213.053(1), 213.255(1), (2), (3), 213.35, 215.26(2) FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12A-1.003&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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