27280103, 12A-1.0092 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27280103

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-1.0092	Detective, Burglar Protection, and Other Protection Services
12A-1.020	Licensed Practitioners; Drugs, Medical Products and Supplies
12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
12A-1.097	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.0092, F.A.C., is to incorporate the exemption in s. 212.08(7)(uuu), F.S., for the sale of private investigations services by a small private investigative agency to a client created by s. 24, Ch. 2023-157, L.O.F. A small private investigative agency means a private investigator who employs three or fewer full-time or part-time employees, including leased employees, who, during the previous calendar year, performed private investigation services otherwise taxable in which the charges for the services performed were less than $150,000 for all its businesses related through common ownership.
The purpose of the proposed amendments to Rule 12A-1.020, F.A.C., to incorporate the exemption in s. 212.08(7)(sss), F.S., for oral hygiene products created by s. 24, Ch. 2023-157, L.O.F. 
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to provide for the exemption in s. 212.08(5)(a), F.S., on materials used to construct or repair permanent or temporary fencing used to contain, confine, or process cattle used in agricultural operations on lands classified as agricultural lands, as created by s. 24 of Ch. 2023-157, L.O.F.
The proposed amendments to Rule 12A-1.097, F.A.C., incorporate legislative changes regarding the exemption for oral hygiene products in s. 212.08(7)(sss), F.S., and the exemption for diapers and incontinence products for human use in s. 212.08(7)(rrr), F.S., in Form DR-46NT, Nontaxable Medical and General Grocery List.

SUBJECT:

The subject area to be addressed includes the exemption for the sale of private investigations services by a small private investigative agency to a client, the exemption for the purchase of oral hygiene products, the exemption for diapers and incontinence products for human use, and the exemption for materials used to construct or repair permanent or temporary fencing used to contain, confine, or process cattle, as provided in s. 24, Ch. 2023-17. L.O.F.

RULEMAKING AUTHORITY:

LAW:

125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.02(14)(e), (30), (31), (32), 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.06, 212.0606, 212.07(1), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12(1), (2), (6), (9), (13), 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 213.235(1), (2), 213.29, 213.37, 213.755, 215.26(6), 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2), 465.187, 1002.40(13) FS., s. 24, Ch. 2023-17, LOF F.

PRINT PUBLISH DATE:

6/30/2023 Vol. 49/127

RELATED STATUTES
AND LAWS:

201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.0596(3), 212.06(5)(b)13., 212.0596(3), 212.06(5)(b)13., 212.07(1)(b), 212.08(2)(a), (5)(b)4., (n)4., (o)4., (7), 212.099(10), 212.11(5)(b), 212.12(1)(a)2., 212.18(2), (3), 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 1002.40(16) FS., 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.02(14)(e), (30), (31), (32), 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.06, 212.0606, 212.07(1), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12(1), (2), (6), (9), (13), 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 213.235(1), (2), 213.29, 213.37, 213.755, 215.26(6), 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2), 465.187, 1002.40(13) FS., s. 24, Ch. 2023-17, LOF F.

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-1.0092&PDate=6/30/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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