20613390, 12A-15.014 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 20613390

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.014

Transition Rule

PURPOSE:

The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2018 Legislature reduced the state rate on the lease of real property from 5.8% to 5.7%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to adjust the state sales tax rate to match the statutory change.

SUBJECT:

The proposed amendment adjusts the state sales tax rate on the lease of real property to match the statutory rate.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.031, 212.05(1), 212.05011, 212.054, 212.055 FS.

PRINT PUBLISH DATE:

7/2/2018 Vol. 44/128

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1) FS., 212.031, 212.05(1), 212.05011, 212.054, 212.055 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-15.014&PDate=7/2/2018&Section=1

REFERENCE MATERIALS:

No reference(s).

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