21107314, 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: 21107314

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.097

Public Use Forms

PURPOSE:

Sections 57 and 58, Chapter 2018-118, L.O.F., provide a refund of sales tax paid on fencing materials and building materials used to repair nonresidential farm buildings damaged by Hurricane Irma. This requires the creation of a form to be used by taxpayers seeking a refund. The purpose of the proposed amendment to Rule 12A-1.097, F.A.C., is to incorporate the required refund form.

SUBJECT:

The incorporation of a necessary refund form.

RULEMAKING AUTHORITY:

LAW:

Sections 57 and 58, Chapter 2018-118, L.O.F.

PRINT PUBLISH DATE:

10/31/2018 Vol. 44/213

RELATED STATUTES
AND LAWS:

, Sections 57 and 58, Chapter 2018-118, L.O.F.

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-1.097&PDate=10/31/2018&Section=1

REFERENCE MATERIALS:

No reference(s).

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