17089, 12A-1.097 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 17089

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.097	Public Use Forms
12A-1.105	Service Warranties
12A-1.107	Community Contribution Tax Credit

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.
The purpose of the proposed amendments to Rule 12A-1.105, F.A.C. (Service Warranties), is to: (1) clarify when a registered dealer who repairs or maintains tangible personal property indemnified under a service warranty may issue his or her Annual Resale Certificate to purchase repair parts, materials, and labor tax-exempt; (2) remove an unnecessary example and provisions regarding the imposition of discretionary sales surtax on service warranties; and (3) provide technical changes.
The purpose of the proposed amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs), is to implement the provisions of Sections 22 and 30, Chapter 2005-287, L.O.F., regarding the enterprise zone jobs credit.

SUMMARY:

The proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms): (1) adopt, by reference, changes to forms used by the Department in the administration of sales and use tax; and (2) update information on how to obtain forms from the Department.
The proposed amendments to Rule 12A-1.105, F.A.C. (Service Warranties): (1) remove an unnecessary example regarding the taxability of service warranties; (2) clarify that any registered dealer who performs repairs or maintenance of tangible personal property indemnified under a service warranty may issue the dealer’s Annual Resale Certificate to make tax-exempt purchases, for the purpose of resale, of repair parts, materials, and labor that are incorporated into the repair or maintenance property indemnified by a service warranty; (3) remove provisions regarding the imposition of discretionary sales surtax on the sale of service warranties that are provided in Rule 12A-15.003(7), F.A.C.; and (4) provide technical changes.
The proposed amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs), provide that any business qualified to receive the enterprise zone jobs credit on or before December 31, 2005, that pays wages after that date may continue to claim that credit, as provided in Sections 22 and 30, Chapter 2005-287, L.O.F.

RULEMAKING AUTHORITY:

201.11 FS., 202.17(3)(a) FS., 202.22(6) FS., 202.26(3) FS., 212.0515(7) FS., 212.07(1)(b) FS., 212.08(5)(b)4.(g)6.(h)6.(n)4.(o)4.(7)(15)(e) FS., 212.11(5)(b) FS., 212.12(1)(b)2. FS., 212.17(6) FS., 212.18(2)(3) FS., 213.06(1) FS., 376.70(6)(b) FS., 376.75(9)(b) FS., 403.718(3)(b) FS., 403.7185(3)(b) FS., 443.171(2)(7) FS.

LAW:

92.525(1)(b)(3) FS., 95.091 FS., 125.0104 FS., 125.0108 FS., 201.01 FS., 201.08(1)(a) FS., 201.133 FS., 201.17(1)-(5) FS., 202.11(2)(3)(6)(16)(24) FS., 202.17 FS., 202.22(3)-(6) FS., 202.28(1) FS., 203.01 FS., 212.02 FS., 212.03 FS., 212.0305 FS., 212.031 FS., 212.04 FS., 212.05 FS., 212.0501 FS., 212.0506 FS., 212.0515 FS., 212.054 FS., 212.055 FS., 212.06 FS., 212.0606 FS., 212.07(1)(8)(9) FS., 212.08 FS., 212.084(3) FS., 212.085 FS., 212.09 FS., 212.096 FS., 212.11(1)(4)(5) FS., 212.12(1)(2)(9)(13) FS., 212.13 FS., 212.14(5) FS., 212.15(2) FS., 212.17 FS., 212.18(2)(3) FS., 213.235 FS., 213.29 FS., 213.37 FS., 219.07 FS., 288.1258 FS., 376.70 FS., 376.75 FS., 403.717 FS., 403.718 FS., 403.7185 FS., 443.036 FS., 443.121(1)(3) FS., 443.131 FS., 443.1315 FS., 443.1316 FS., 443.171(2)(7) FS., 634.011 FS., 634.131 FS., 634.401 FS., 634.415 FS.

PRINT PUBLISH DATE:

1/13/2006 Vol. 32/02

COMMENTS:

From 1/13/2006 To 2/3/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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