| Notice: 30314457 | |||
| Final Adopted Version in F.A.C. | |||
 |
|||
| Department: | DEPARTMENT OF REVENUE | ||
| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | SALES AND USE TAX | ||
|
|
|||
Overview |
|||
|
|||
| RULE: |
|
||
|
|||
| RULE FILE DATE: | 12/9/2025 | ||
|
|||
| RULE EFFECTIVE DATE: | 12/29/2025 | ||
|
|||
| HISTORY NOTES: | Rulemaking Authority 213.06(1) FS. Law Implemented 212.08(20) FS. History-New 12-29-25. | ||
|
|||
|
|||
| 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 RULES
AND REGULATIONS: |
Electronic Code of Federal Regulations | ||
|
|||
|
|||
| HOW TO LINK TO
THIS NOTICE: |
http://flrules.org/gateway/ruleno.asp?id=12A-1.117&Section=0 | ||
|
|||
|
|||
| REFERENCE MATERIALS: | No reference(s). | ||
