11751955, 12A-1.043 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11751955

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.043

Manufacturing

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), is to provide for the distinction of parts and materials that are incorporated into the repair of industrial machinery and equipment qualifying for exemption under Section 212.08(7)(xx), F.S., from those that are used or consumed in the repair or operation of the machinery and do not qualify for the exemption. The proposed amendments define the terms “parts” and “materials,” “consumables,” and “repair,” with examples of such items, and provide a suggested exemption certificate to provide to the selling vendor to purchase qualifying parts and materials tax-exempt at the time of purchase for immediate use or to place in an inventory of spare parts and materials.

SUBJECT:

The subject of the rule workshop is the tax exemption provided in Section 212.08(7)(xx), F.S., for all labor charges for, and parts and materials incorporated into, the repair of industrial machinery and equipment used for manufacturing, processing, compounding, production, or preparation for shipping of tangible personal property for certain designated industries.

RULEMAKING AUTHORITY:

212.052(5), 212.08(18)(c), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.02(4), (7), 212.052, 212.06(1), 212.08(7)(xx), (18), 212.085, 212.12(12), 212.183, 366.051 FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

212.052(5), 212.08(18)(c), 212.17(6), 212.18(2), 213.06(1) FS., 212.02(4), (7), 212.052, 212.06(1), 212.08(7)(xx), (18), 212.085, 212.12(12), 212.183, 366.051 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-1.043&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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