26058970, 12A-1.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26058970

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-1.005	Admissions
12A-1.059	Fuels
12A-1.087	Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.005 (Admissions) is to amend exemptions from tax for admissions to certain professional or collegiate sporting events, as provided by section 19 of Chapter 2022-97,  L.O.F. The purpose of proposed amendments to Rule 12A-1.059 (Fuel) is to incorporate the exemption from tax for hydrogen used in the manufacturing, processing, compounding, or production of tangible personal property for sale, as provided in section 23 of Chapter 2022-97. The purpose of the proposed amendments to Rule 12A-1.087 (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes) is to incorporate changes to the exemption from tax for the purchase of a trailer by a farmer for agriculture production and transportation, as well as the exemption from tax for purchases of materials used to construct or repair fencing used in agricultural production, as provided in section 23 of Chapter 2022-97, L.O.F.

SUBJECT:

This rulemaking addresses amendments to the exemptions from tax for admission to certain professional or collegiate sporting events; to incorporate the exemption from tax for hydrogen used in the manufacturing, processing, compounding, or production of tangible personal property for sale; and, the amendments to the exemption from tax for the purchase of a trailer by a farmer for agriculture production and transportation; as well as, the exemption from tax for purchases of materials used to construct or repair fencing used in agricultural production.

RULEMAKING AUTHORITY:

212.04(4), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

206.86(4), 212.02(1), (14)(c), (30), (31), (32), 212.04, 212.05, 212.0501, 212.06(1), (3), 212.08(3), (4), (5) (a), (e), (6), (7)(b),(j), (gg), (jjj), (8), 212.085, 616.260 FS., ss.19, 23, ch. 2022-97 LOF F.

PRINT PUBLISH DATE:

7/12/2022 Vol. 48/134

RELATED STATUTES
AND LAWS:

212.04(4), 212.17(6), 212.18(2), 213.06(1) FS., 206.86(4), 212.02(1), (14)(c), (30), (31), (32), 212.04, 212.05, 212.0501, 212.06(1), (3), 212.08(3), (4), (5) (a), (e), (6), (7)(b),(j), (gg), (jjj), (8), 212.085, 616.260 FS., ss.19, 23, ch. 2022-97 LOF 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-1.005&PDate=7/12/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

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