14848583, 12AER14-05 - Florida Administrative Rules, Law, Code, Register

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Notice: 14848583

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER14-05

Sales of Clothing, School Supplies, and Personal Computers During the Period August 1 through August 3, 2014

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 22, Chapter 2014-38, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement the provisions of the law specifying a period during which the sale of certain clothing, school supplies, and personal computers are exempt from sales and use tax. The law provides that conditions necessary for an emergency rule have been met. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the exemption during the period from 12:01 a.m., August 1, 2014, through 11:59 p.m., August 3, 2014, for sales of clothing, wallets, or bags having a selling price of $100 or less per item, for sales of school supplies having a selling price of $15 or less per item, and for the first $750 of the sales price of personal computers and certain related accessories. The exemption does not apply to sales within a theme park or entertainment complex, as defined in Section 509.013(9), F.S., or within a public lodging establishment, as defined in Section 509.013(4), F.S., or within an airport, as defined in Section 330.27(2), F.S. The rule defines “clothing,” “school supplies,” “personal computer,” “related accessories,” “theme park or entertainment complex,” “public lodging establishment,” “airport” and “mail order sales.” The rule describes the items that are included in the exemption and explains how various transactions are to be handled for purposes of the exemption, including sales of sets of both exempt and taxable items, items normally sold as a unit, mail order sales, shipping and handling charges, layaway sales, rain checks, exchanges, coupons, rebates, and discounts, repairs and alterations, gift certificates, rentals of clothing, and merchant’s license fees. The rule provides a list of items and their taxable status during the exemption period for clothing, school supplies, and personal computers.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the promulgation of an emergency rule to administer the provisions of Section 22, Chapter 2014-38, Laws of Florida, which specify a period during which the sales of certain clothing, school supplies, and personal computers are exempt from sales and use tax. Additionally, an emergency rule is the most expedient and appropriate means of notifying dealers and taxpayers of the provisions of Section 22, Chapter 2014-38, Laws of Florida.

SUMMARY:

Emergency Rule 12AER14-05 notifies the general public and retailers of the exemption during the period from 12:01 a.m., August 1, 2014 through 11:59 p.m., August 3, 2014, for sales of clothing, wallets, or bags having a selling price of $75 or less per item, for sales of school supplies having a selling price of $15 or less per item, and for the first $750 of the sales price of personal computers and certain related accessories.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Kimberly Bevis, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7082.

PRINT PUBLISH DATE:

7/21/2014 Vol. 40/140

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=12AER14-05&PDate=7/21/2014&Section=4

REFERENCE MATERIALS:

No reference(s).

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