20895757, 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: 20895757

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.014

Transition Rule

PURPOSE:

The proposed change is necessary to implement a statutory change.

SUMMARY:

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 or license of real property from 5.8% to 5.7%. The proposed amendment to Rule 12A-15.014, F.A.C., adjusts the state sales tax rate to match the statutory change.

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:

9/14/2018 Vol. 44/180

COMMENTS:

From 9/14/2018 To 10/5/2018 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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