22416911, 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: 22416911

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:

Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate on the lease of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to conform the state sales tax rate reflected in rule to match the statutory change.

SUMMARY:

The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2019 Legislature reduced the state rate on the lease or license of real property from 5.7% to 5.5%.

RULEMAKING AUTHORITY:

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

LAW:

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

PRINT PUBLISH DATE:

9/25/2019 Vol. 45/187

COMMENTS:

From 9/25/2019 To 10/16/2019 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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