16509514, 12A-1.007 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16509514

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.007	Aircraft, Boats, Mobile Homes, and Motor Vehicles
12A-1.038	Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039	Sales for Resale
12A-1.041	Photographers and Photo Finishers; Sales by Public Officials of Public Records
12A-1.085	Exemption for Qualified Production Companies
12A-1.0911	Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
12A-1.097	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rules 12A-1.007 (Aircraft, Boats, Mobile Homes, and Motor Vehicles) and 12A-1.041 (Photographers and Photo Finishers; Sales by Public Officials of Public Records), F.A.C., is to remove cross-references to obsolete forms which are being repealed in this package.
The purpose of the proposed amendments to Rules 12A-1.038 (Consumer’s Certificate of Exemption; Exemption Certificates) and 12A-1.039 (Sales for Resale), F.A.C., is to remove duplicative provisions; to make technical changes regarding the use of electronic verification methods; and to clarify the information contained on, and documentation requirements for use of, Annual Resale Certificates.
The purpose of the proposed amendments to Rules 12A-1.085 (Exemption for Qualified Production Companies) and 12A-1.0911 (Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors), F.A.C. is to add information regarding the use of new electronic verification methods for exemption certificates and direct-pay permits.	
The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, technical and administrative changes to forms currently used to administer sales and use tax, and to repeal forms which are now obsolete.  Changes to forms bring the forms into compliance with current administrative procedures, update contact information for the Department, and allow the forms to be accessed electronically through the Department of State’s website.  Repealed forms are no longer used due to changes in law or practice and are being repealed due to their obsolescence.

SUBJECT:

The subject of the rule workshop is the proposed revisions to sales and use tax rules and forms.

RULEMAKING AUTHORITY:

LAW:

92.525(1)(b), (3), 95.091, 119.07, 119.071(5), 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 201.17(1)-(5), 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0598, 212.06, 212.0601, 212.0606, 212.07(1), (2), (5), (7), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(4), (5), 212.17, 212.18(2), (3), 212.183, 2128.186, 212.21(2), 213.053(10), 213.235, 213.255(1), (2), (3), 213.29, 213.37, 215.26(2), 218.186, 288.1258, 365.172(9), 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) FS.

PRINT PUBLISH DATE:

9/22/2015 Vol. 41/184

RELATED STATUTES
AND LAWS:

201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.05(1), 212.0515(7), 212.07(1)(b), 212.08(5)(b)4., (n)4., (o)4., (7), 212.11(5)(b), 212.12(1)(a)2., 212.17(6), 212.18(2), (3), 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7) FS., 92.525(1)(b), (3), 95.091, 119.07, 119.071(5), 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 201.17(1)-(5), 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0598, 212.06, 212.0601, 212.0606, 212.07(1), (2), (5), (7), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(4), (5), 212.17, 212.18(2), (3), 212.183, 2128.186, 212.21(2), 213.053(10), 213.235, 213.255(1), (2), (3), 213.29, 213.37, 215.26(2), 218.186, 288.1258, 365.172(9), 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) 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-1.007&PDate=9/22/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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