15702571, 12A-12.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15702571

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SOLID WASTE FEES

Overview

RULE:

12A-12.004

Reporting and Remitting Fees

PURPOSE:

The purpose of the proposed amendment to Rule 12A-12.004, F.A.C. (Reporting and Remitting Fees), is to clarify that the total amount of new tire fees and lead-acid battery fees, and not the total number of tires and batteries sold, is required to be reported on the Solid Waste and Surcharge Return.

SUBJECT:

The subject area of the rule development workshop is clarification of how the new tire fee and the lead-acid battery fee is required to be reported to the Department.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.

LAW:

212.12(2), 213.755, 403.718, 403.7185 FS.

PRINT PUBLISH DATE:

2/23/2015 Vol. 41/36

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS., 212.12(2), 213.755, 403.718, 403.7185 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-12.004&PDate=2/23/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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