25203139, 12A-1.103 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25203139

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-1.103

Remote Sales; Marketplaces

PURPOSE:

The purpose of this rulemaking is to incorporate provisions relating to the collection of sales tax by marketplace sellers in order to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Revisions to Rule 12A-1.103 implement 212.05965(11), F.S., allowing marketplace sellers to collect and remit sales tax on sales made through a marketplace when the marketplace seller meets the conditions set forth in subsection (11). These provisions become effective April 1, 2022.

SUBJECT:

This rulemaking addresses the process in which marketplace sellers provide notification to the Department that the seller will collect and remit sales tax on sales made through a marketplace.

RULEMAKING AUTHORITY:

212.0596(3), 212.18(2), 213.06(1) FS.

LAW:

212.05, 212.0596, 212.05965, 212.06(2), 212.18(3), 213.37 FS.

PRINT PUBLISH DATE:

11/1/2021 Vol. 47/212

RELATED STATUTES
AND LAWS:

212.0596(3), 212.18(2), 213.06(1) FS., 212.05, 212.0596, 212.05965, 212.06(2), 212.18(3), 213.37 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-1.103&PDate=11/1/2021&Section=1

REFERENCE MATERIALS:

No reference(s).

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