19552598, 12A-1.070 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19552598

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.070

Leases and Licenses of Real Property; Storage of Boats and Aircraft

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., to the sales tax rate for certain leases of real property and to make technical changes to remove obsolete information.

SUMMARY:

The proposed amendments incorporate the reduction of sales tax rate for certain leases and licenses to use real property.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(10)(h), (i), (13), 212.03(6), 212.031 FS.

LAW:

212.02(10)(h), (i), (13), 212.03(6), 212.031 FS.

PRINT PUBLISH DATE:

10/18/2017 Vol. 43/202

COMMENTS:

From 10/18/2017 To 11/8/2017 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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