15175764, 12A-19.060 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15175764

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.060

Sales for the Purpose of Resale

PURPOSE:

To make it easier for taxpayers using modern technology to receive a copy of their Annual Resale Certificate and to reduce costs to the state, the Department will provide those certificates through a secure link on its website beginning in January, 2015.  A change is being proposed to Rule 12A-19.060, F.A.C., to provide information as to this availability.
The Department has determined that two provisions of Rule 12A-19.060, F.A.C., are unnecessary and provide no benefit to either the taxpayer or the Department.  Those provisions are 1) the requirement that a taxpayer sign his or her Annual Resale Certificate; and 2) the requirement of a signed statement by the purchaser on a sales invoice, purchase order, or separate form documenting the sale.  Accordingly, the Department is proposing that these provisions be stricken from the rule.
Clarification is made to Rule 12A-19.060(5), F.A.C., as to when an Annual Resale Certificate may be accepted by a dealer in lieu of collecting tax on a sale.
Finally, a technical change is made to the time period during which Department operators are available.

SUBJECT:

The subject areas of the rule development workshop are the availability of the Annual Resale Certificate through a secure link on the Department’s website; the removal of the requirement that a taxpayer must sign his or her Annual Resale Certificate; the removal of the requirement of obtaining a signed statement on a written proof of sale; clarification as to when an Annual Resale Certificate may be accepted by a dealer in lieu of tax; and a technical change for the time period in which Department operators are available.

RULEMAKING AUTHORITY:

202.16(2), 202.26(3)(c), (d) FS.

LAW:

202.11(3), (10), (11), 202.13(2), 202.16(2), (4), 202.17(6), 202.34(3), (4)(c) FS.

PRINT PUBLISH DATE:

10/15/2014 Vol. 40/201

RELATED STATUTES
AND LAWS:

202.16(2), 202.26(3)(c), (d) FS., 202.11(3), (10), (11), 202.13(2), 202.16(2), (4), 202.17(6), 202.34(3), (4)(c) 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-19.060&PDate=10/15/2014&Section=1

REFERENCE MATERIALS:

No reference(s).

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