3533436, 12A-1.027 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3533436

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.027	Printing of Tangible Personal Property
12A-1.038	Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039	Sales for Resale
12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations

PURPOSE:

:  The purpose of the proposed amendments to Rule 12A-1.027, F.A.C. (Printing of Tangible Personal Property) is to provide guidelines for the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials distributed free of charge by mail in an envelope. 
The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), is to provide: (1) a suggested exemption certificate to purchase tax-exempt the publishing or printing of the advertising materials or items that will be incorporated into and made a part of the advertising materials exempt pursuant to Chapter 2006-144, L.O.F.; (2) provide guidelines regarding the Department’s on-line Certificate Verification System, which allows users to verify the validity of an entity’s Florida Consumer’s Certificate of Exemption number; (3) update information on where to contact the Department regarding the verification of an entity’s Florida Consumer’s Certificate of Exemption number; and (4) clarify that selling dealers are required to maintain copies of the Florida Consumer’s Certificate of Exemption of each entity to which they make tax-exempt sales.
The purpose of the proposed amendments to Rule 12A-1.039, F.A.C. (Sales for Resale), is  to: (1) provide guidelines regarding the Department’s on-line Certificate Verification System, which allows users to verify the validity of a purchaser’s sales tax certificate of registration number; (2) update information on where to contact the Department regarding the verification of a certificate of registration number; and (3) clarify that selling dealers are required to maintain a copy of the annual resale certificate of each customer to which they make tax-exempt sales.
The purpose of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations) is: (1) to provide guidelines for the authority granted to taxpayers under Chapter 2006-52, L.O.F., to forego their authorized collection allowance and direct that amount to be transferred to the Educational Enhancement Trust Fund; and (2) remove provisions regarding the Apalachicola Bay Oyster Surcharge, rendered obsolete by Chapter 2006-185, L.O.F.

SUBJECT:

The subject area of the workshop is: (1) the proposed guidelines regarding the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials distributed free of charge by mail in an envelope; (2) the proposed guidelines regarding the Department’s on-line Certificate Verification System; (3) the proposed guidelines for the authority granted to taxpayers under Chapter 2006-52, L.O.F., effective January 1, 2007, to forego their authorized collection allowance and direct that amount to be transferred to the Educational Enhancement Trust Fund; and (4) the removal of provisions regarding the Apalachicola Bay Oyster Surcharge, rendered obsolete by Chapter 2006-185, L.O.F.

RULEMAKING AUTHORITY:

212.06(3)(b), 212.07(1)(b), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

92.525(1)(b), (3), 95.091(3), 125.0104(3)(g), 125.0108(2)(a), 212.02(4), (14), (15)(c), (19), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.05(1)(b), (i), (j), 212.0506(4), (11), 212.055, 212.0596(2)(j), 212.06(1)(a), (c), (2), (3)(b), (5)(a), (16), 212.0601, 212.0606, 212.07(1), 212.08(5)(m), (6), (7), 212.085, 212.11, 212.12(1), (2), (3), (4), (5), 212.13(5)(c), (d), 212.14(2), 212.15(1), 212.17(6), 212.18(2), (3), 212.21(2), 213.053(10), 213.235, 213.37, 213.755, 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 FS.

PRINT PUBLISH DATE:

2/2/2007 Vol. 33/05

RELATED STATUTES
AND LAWS:

212.06(3)(b), 212.07(1)(b), 212.17(6), 212.18(2), 213.06(1) FS., 92.525(1)(b), (3), 95.091(3), 125.0104(3)(g), 125.0108(2)(a), 212.02(4), (14), (15)(c), (19), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.05(1)(b), (i), (j), 212.0506(4), (11), 212.055, 212.0596(2)(j), 212.06(1)(a), (c), (2), (3)(b), (5)(a), (16), 212.0601, 212.0606, 212.07(1), 212.08(5)(m), (6), (7), 212.085, 212.11, 212.12(1), (2), (3), (4), (5), 212.13(5)(c), (d), 212.14(2), 212.15(1), 212.17(6), 212.18(2), (3), 212.21(2), 213.053(10), 213.235, 213.37, 213.755, 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 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-1.027&PDate=2/2/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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