3532175, 12A-12.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3532175

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SOLID WASTE FEES

Overview

RULE:

12A-12.003

Registration

PURPOSE:

The purpose of the proposed amendments to Rule 12A-12.003, F.A.C., is to: (1) provide that dealers are required to obtain a separate certificate of registration for each place of business at which retail sales of new motor vehicle tires or lead-acid batteries are made; and (2) clarify that registered sales and use tax dealers who were not engaged in making retail sales of new motor vehicle tires or lead-acid batteries at the time of registration are required to register their new business activity with the Department for purposes of reporting the solid waste fee imposed on the sale of new motor vehicle tires or lead-acid batteries.

SUBJECT:

The subject area of the workshop is the proposed guidelines regarding the requirements to register with the Department for purposes of making retail sales of new motor vehicle tires or lead-acid batteries.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.

LAW:

212.18(3), 403.718, 403.7185 FS

PRINT PUBLISH DATE:

2/2/2007 Vol. 33/05

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS., 212.18(3), 403.718, 403.7185 FS

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-12.003&PDate=2/2/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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