14991464, 12A-1.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 14991464

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-1.005

Admissions

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to update the rule in accordance with legislative changes made to Section 212.04(2)(a), F.S. by Section 1, Chapter 2014-29, L.O.F.

SUBJECT:

The subject of the proposed changes to Rule 12A-1.005, F.A.C. (Admissions) is sporting events that are statutorily exempt from sales and use tax.

RULEMAKING AUTHORITY:

212.04(4), 212.17(6), 212.18(2), 213.06(1), F.S.

LAW:

212.02(1), 212.04, 212.08(6), (7), 616.20, F.S.

PRINT PUBLISH DATE:

8/28/2014 Vol. 40/168

RELATED STATUTES
AND LAWS:

212.04(4), 212.17(6), 212.18(2), 213.06(1), F.S., 212.02(1), 212.04, 212.08(6), (7), 616.20, F.S.

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-1.005&PDate=8/28/2014&Section=1

REFERENCE MATERIALS:

No reference(s).

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