27280588, 12A-1.114 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27280588

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

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

PURPOSE:

: 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 s. 52, Ch. 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.

SUBJECT:

The temporary tax exemption periods for impact-resistant windows, doors, and garage doors.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

s. 52, Ch. 2022-97, LOF F.

PRINT PUBLISH DATE:

6/30/2023 Vol. 49/127

RELATED STATUTES
AND LAWS:

213.06(1) FS., s. 52, 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-1.114&PDate=6/30/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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