28601825, 12A-15.0035 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 28601825

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.0035	Aircraft, Boats, Motor Vehicles, and Mobile Homes
12A-15.004	Specific Limitations

PURPOSE:

The purpose of the draft amendments to Rule 12A-15.0035, F.A.C.(Aircraft, Boats, Motor Vehicles, and Mobile Homes), and to Rule 12A-15.004, F.A.C. (Specific Limitations), is to incorporate the provisions of subparagraph 212.054(3)(a)3., F.S., and sub-subparagraph 212.054(2)(b)1.b., F.S., added by section 29, Chapter 2024-158, L.O.F., regarding the application of discretionary sales surtax to the sale of a boat and corresponding boat trailer.

SUBJECT:

The application of discretionary sales surtax to the sale of a boat and corresponding trailer as provided in section 29, Chapter 2024-158, L.O.F.

RULEMAKING AUTHORITY:

212.18(2), 213.06(1) FS.

LAW:

212.02(15), (19), 212.05(1), 212.054, 212.055, 212.06(1), (4), (6), (7), (8), (10), 212.07(8), 212.18(3) FS., s. 29, Ch. 2024-158, L.O.F.

PRINT PUBLISH DATE:

8/1/2024 Vol. 50/150

RELATED STATUTES
AND LAWS:

212.18(2), 213.06(1) FS., 212.02(15), (19), 212.05(1), 212.054, 212.055, 212.06(1), (4), (6), (7), (8), (10), 212.07(8), 212.18(3) FS., s. 29, Ch. 2024-158, 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-15.0035&PDate=8/1/2024&Section=1

REFERENCE MATERIALS:

No reference(s).

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