27280297, 12A-1.070 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27280297

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.070

Leases and Licenses of Real Property; Storage of Boats and Aircraft

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to incorporate the reduction of the tax rate from 5.5 percent to 4.5 percent effective December 1, 2023, on the rental, lease, or license to use, occupy, or enter upon any real property as provided in s. 22, Ch. 2023-157, L.O.F.

SUBJECT:

The decrease in the tax rate effective on the rental, lease, or license to use, occupy, or enter upon any real property effective December 1, 2023.

RULEMAKING AUTHORITY:

212.18(2), 213.06(1) FS.

LAW:

212.03(6), 212.031 FS., s. 22, Ch. 2023-157, L.O.F.

PRINT PUBLISH DATE:

6/30/2023 Vol. 49/127

RELATED STATUTES
AND LAWS:

212.18(2), 213.06(1) FS., 212.03(6), 212.031 FS., s. 22, Ch. 2023-157, 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-1.070&PDate=6/30/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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