15175570, 12A-1.022 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15175570

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-1.022	Federal Excise Taxes, Gross Receipts Tax, and Other Fees
12A-1.053	Electric Power and Energy

PURPOSE:

The purpose of the proposed amendment to Rule 12A-1.022, F.A.C. (Federal Excise Taxes, Gross Receipts Tax, and Other Fees), is to clarify that taxable charges for electrical power or energy include the gross receipts tax imposed under subparagraph 203.01(1)(a)1., F.S., but do not include the gross receipts tax imposed under subparagraph 203.01(1)(a)3., F.S.
The purpose of the proposed amendment to Rule 12A-1.053, F.S., is to clarify that sales of electric power or energy for use in residential households by utilities who are required to pay the gross receipts tax imposed under subparagraph 203.01(1)(a)1., F.S., are exempt.  The payment of the gross receipts tax imposed under subparagraph 203.01(1)(a)3., F.S., has no effect on the residential sales tax exemption.

SUBJECT:

The first subject area of the rule development workshop is clarification that charges for electrical power or energy do not include the gross receipts tax imposed by Section 203.01(1)(a)3., F.S.  The second subject area of the rule development workshop is clarification that a utility is required to pay the gross receipts tax imposed by subparagraph 203.01(1)(a)1., F.S., in order for the sale of the electric power or energy for use in a residential household to qualify for exemption.

RULEMAKING AUTHORITY:

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

LAW:

166.232(1), 203.01(4), 212.02(2), (16), (19), 212.05(1)(a)1.a., (1)(e), 212.06(1)(a), (b), 212.0606, 212.08(4), (5)(e)2., (7)(j), 212.18(2), 403.718, 403.7085, 681.117(2) FS.

PRINT PUBLISH DATE:

10/15/2014 Vol. 40/201

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1) FS., 166.232(1), 203.01(4), 212.02(2), (16), (19), 212.05(1)(a)1.a., (1)(e), 212.06(1)(a), (b), 212.0606, 212.08(4), (5)(e)2., (7)(j), 212.18(2), 403.718, 403.7085, 681.117(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-1.022&PDate=10/15/2014&Section=1

REFERENCE MATERIALS:

No reference(s).

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