12264309, 12A-1.107 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12264309

Notice of Rule Development

Department:

DEPARTMENT OF REVENUE

Division:

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

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.107

Community Contribution Tax Credit

PURPOSE:

The Department is developing proposed amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs). The proposed amendments will seek to provide clarification of the eligibility requirements that must be met and those records and documentation that must be provided to claim the Enterprise Zone Program and Florida Neighborhood Revitalization Program incentives. The proposed amendments will provide applicants seeking incentives under these programs with the requirements that must be met and the records and documentation that must be provided.

SUBJECT:

The subject area to be addressed is eligibility requirements for the Enterprise Zone Program and the Florida Neighborhood Revitalization Program incentives, and records and documentation necessary to claim those incentives. This is a rule development workshop at which participation and information regarding Enterprise Zone and Florida Neighborhood Revitalization Programs is encouraged. This rule development workshop will assist the Department in understanding issues related to these Programs. Persons are encouraged to participate in the rule development workshop and to submit written comments for the following issues:
1. Enterprise Zone Jobs Sales Tax Credit
     •  Criteria to determine when new employees of an eligible business qualify for the enterprise zone jobs credit for sales tax. - Section 212.096, F.S.
2. Building Materials Used in the Rehabilitation of Real Property
     •  Items included in the definition of building materials. - Paragraph 212.08(5)(g), F.S.
     •  Documentation to evidence the payment of sales tax on building materials. - Paragraphs 212.08(5)(g), (n), and (o), F.S.
     •  Documentation to demonstrate the increase assessed value of rehabilitated property. - Paragraph 212.08(5)(g), F.S.
3. Business Property Used in an Enterprise Zone
     •  Definition of the term “per unit.” - Paragraph 212.08(5)(h), F.S.

RULEMAKING AUTHORITY:

212.08(5)(g)6., (h)6., (n)4., (o)4., (15)(e), 212.11(5)(b), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.08(5)(g), (h), (n), (o), (q), (15), 212.096, 212.11(5), 212.15(2), 212.17(6), 212.18(2) FS.

PRINT PUBLISH DATE:

11/9/2012 Vol. 38/69

RELATED STATUTES
AND LAWS:

212.08(5)(g)6., (h)6., (n)4., (o)4., (15)(e), 212.11(5)(b), 212.17(6), 212.18(2), 213.06(1) FS., 212.08(5)(g), (h), (n), (o), (q), (15), 212.096, 212.11(5), 212.15(2), 212.17(6), 212.18(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-1.107&PDate=11/9/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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