| Notice: 30312905 | |||
| Final Adopted Version in F.A.C. | |||
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| Department: | DEPARTMENT OF REVENUE | ||
| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | SALES AND USE TAX | ||
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Overview |
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| RULE: |
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| RULE FILE DATE: | 12/9/2025 | ||
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| RULE EFFECTIVE DATE: | 12/29/2025 | ||
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| HISTORY NOTES: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), 212.05(1)(c), (f), (j), 212.06(1)(a), (2), (3), (8), (10), 212.07(1), 212.08(7)(ww), 212.11(2), (3), 212.18(2), 213.35 FS. History-New 10-7-68, Amended 6-16-72, 10-18-78, 5-8-79, 12-23-80, 12-3-81, 7-20-82, Formerly 12A-1.37, Amended 1-2-89, 8-15-94, 6-19-01, 8-1-02, 12-29-25. | ||
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| OVERSIGHT COMMITTEE: | Joint Administrative Procedures Committee Florida Administrative Law Central Online Network (F.A.L.C.O.N.) |
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| RELATED COURT CASES: | Division of Administrative Hearings | ||
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| FEDERAL RULES
AND REGULATIONS: |
Electronic Code of Federal Regulations | ||
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| HOW TO LINK TO
THIS NOTICE: |
http://flrules.org/gateway/ruleno.asp?id=12A-1.037&Section=0 | ||
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| REFERENCE MATERIALS: | No reference(s). | ||
