15184979, 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: 15184979

Notice of Proposed Rule

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 amendment to Rule 12A-1.005, F.A.C. (Admissions), is to update the rule in accordance with a change made to Section 212.04(2)(a), F.S., by Section 1, Chapter 2014-29, L.O.F.

SUMMARY:

The list of professional sporting events that are exempt from sales and use tax is amended to make the rule consistent with the change made to Section 212.04(2)(a), F.S., by Section 1, Chapter 2014-29, L.O.F.

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:

10/17/2014 Vol. 40/203

COMMENTS:

From 10/17/2014 To 11/7/2014 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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