3532466, 12A-16.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3532466

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

RENTAL CAR SURCHARGE

Overview

RULE:

12A-16.004

Registration

PURPOSE:

The purpose of the proposed amendments to Rule 12A-16.004, F.A.C. (Registration), is to clarify that registered sales and use tax dealers who were not engaged in the business of leasing or renting any for hire passenger motor vehicles at the time of registration are required to register their new business activity with the Department for purposes of reporting the rental car surcharge imposed on the lease or rental of any for hire passenger motor vehicles.

SUBJECT:

The subject area of the workshop is the proposed guidelines which clarify when a sales and use tax dealer is required to register a new business activity with the Department for purposes of reporting the rental car surcharge.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.0606, 212.18(3) FS.

PRINT PUBLISH DATE:

2/2/2007 Vol. 33/05

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1) FS., 212.0606, 212.18(3) 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-16.004&PDate=2/2/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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