26500805, 12A-1.113 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26500805

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.113	Exemption for Children’s Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023
12A-1.114	Exemption for Impact-Resistant Windows, Impact-Resistant Doors, and Impact-Resistant Garage Doors During the Period of July 1, 2022, through June 30, 2024
12A-1.115	Exemption for ENERGY STAR Appliances During the Period of July 1, 2022, through June 30, 2023.

PURPOSE:

The purpose of creating Rule 12A-1.113, F.A.C., Exemption for Children’s Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023, is to incorporate the provisions of sections 50 and 51, Chapter 2022-97, L.O.F., which provide temporary sales and use tax exemptions for retail sales of children’s diapers, and baby and toddler clothing, apparel, and shoes, made during the period of July 1, 2022, through June 30, 2023.
The purpose of creating Rule 12A-1.114, F.A.C., Exemption for Impact-Resistant Windows, Impact-Resistant Doors, and Impact-Resistant Garage Doors During the Period of July 1, 2022, through June 30, 2024, is to incorporate the provisions of section 52, Chapter 2022-97, L.O.F., which provides a temporary sales and use tax exemption for retail sales of impact-resistant windows, doors, and garage doors made during the period of July 1, 2022, through June 30, 2024.
The purpose of creating Rule 12A-1.115, F.A.C., Exemption for ENERGY STAR Appliances During the Period of July 1, 2022, through June 30, 2023, is to incorporate the provisions of section 49, Chapter 2022-97, L.O.F., which provides a temporary sales and use tax exemption for retail sales of new ENERGY STAR appliances for noncommercial use made during the period of July 1, 2022, through June 30, 2023.

SUBJECT:

The temporary tax exemption periods for ENERGY STAR appliances; children’s diapers; baby and toddler clothing, apparel, and shoes; and impact-resistant windows, doors, and garage doors.

RULEMAKING AUTHORITY:

213.06(1), F.S.

LAW:

Sections 49, 50, 51, 52, Chapter 2022-97, L.O.F.

PRINT PUBLISH DATE:

11/4/2022 Vol. 48/216

RELATED STATUTES
AND LAWS:

213.06(1), F.S., Sections 49, 50, 51, 52, Chapter 2022-97, 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-1.113&PDate=11/4/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

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