10353215, 12A-1.070 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 10353215

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-1.070

Leases and Licenses of Real Property; Storage of Boats and Aircraft

PURPOSE:

The purpose of this rule development is to discuss guidelines concerning when certain expenditures or payments made by the lessee/tenant are considered part of the total rent or license fee charged for the use of real property that are subject to the tax imposed under Section 212.031, F.S. Examples of expenditures or payments may include, but are not limited to, tenant improvements and maintenance charges.

SUBJECT:

The subject area of the rule development workshop is the development of updated procedures, consistent with current statutory provisions and court cases, regarding the tax imposed on the rental, lease, or license to use, occupy, or enter upon any real property.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.03(6), 212.031 FS.

PRINT PUBLISH DATE:

9/2/2011 Vol. 37/35

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1) FS., 212.03(6), 212.031 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-1.070&PDate=9/2/2011&Section=1

REFERENCE MATERIALS:

No reference(s).

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