16465961, 12A-1.0121 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16465961

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-1.0121

Credits, Deductions, or Reimbursements Taken on Sales and Use Tax Returns

PURPOSE:

The Department is considering the development of a proposed new rule (Rule 12A-1.0121, F.A.C., Credits, Deductions, or Reimbursements Taken on Sales and Use Tax Returns). The proposed rule will seek to provide clarification on how and when dealers may take credits, deductions or reimbursements on their Sales and Use Tax Returns and what documentation will be needed to substantiate the credits, deductions or reimbursements.

SUBJECT:

The subject area to be addressed is the taking of credits, deductions or reimbursements on Sales and Use Tax Returns and what documentation will be needed to substantiate the credits, deductions or reimbursements.

RULEMAKING AUTHORITY:

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

LAW:

212.06, 212.13, 212.17, 212.18, 213.35, 215.26, F.S.

PRINT PUBLISH DATE:

9/14/2015 Vol. 41/178

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1), F.S., 212.06, 212.13, 212.17, 212.18, 213.35, 215.26, 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-1.0121&PDate=9/14/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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