22678617, 12A-1.0511 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 22678617

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

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

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.0511

Farming Materials Damaged by Hurricanes

PURPOSE:

The purpose of the creation of this rule is to permanently adopt Emergency Rule 12AER19-03, F.A.C. Sections 20 and 21, Chapter 2019-42, L.O.F., provide a refund of sales tax paid on fencing materials and building materials that have been used or will be used to repair or replace fences or nonresidential farm buildings damaged by Hurricane Michael.

SUBJECT:

Permanent adoption of Emergency Rule 12AER19-03, F.A.C.

RULEMAKING AUTHORITY:

Ss. 20 and 21, Ch. 2019-42, L.O.F.

LAW:

Ss. 20 and 21, Ch. 2019-42, L.O.F.

PRINT PUBLISH DATE:

12/5/2019 Vol. 45/235

RELATED STATUTES
AND LAWS:

Ss. 20 and 21, Ch. 2019-42, L.O.F., Ss. 20 and 21, Ch. 2019-42, 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-1.0511&PDate=12/5/2019&Section=1

REFERENCE MATERIALS:

No reference(s).

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