4459495, 12A-1.038 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4459495

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

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-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) provide instructions for 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 and 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 an entity’s Florida Consumer’s Certificate of Exemption number or the verification of a certificate of registration number; and (3) 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 and 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 instructions for the authority granted under Chapter 2006-52, L.O.F., which allows taxpayers to forego their authorized collection allowance and to direct the Department to transfer the foregone collection allowance 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.

SUMMARY:

The proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates): (1) provide instructions for use of 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; (2) update information on where to contact the Department regarding the verification of an entity’s Florida Consumer’s Certificate of Exemption number; and (3) 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 proposed amendments to Rule 12A-1.039, F.A.C. (Sales for Resale): (1) provide instructions for use of 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 proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations): (1) provide instructions regarding the authority granted under Chapter 2006-52, L.O.F., for taxpayers to forego their authorized collection allowance and direct the Department to transfer the amount of the foregone collection allowance 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.

RULEMAKING AUTHORITY:

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

LAW:

95.091(3), 125.0104(3)(g), 125.0108(2)(a), 212.02(4), (14), 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, 212.06(1)(a), (c), (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, 213.755, 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 FS.

PRINT PUBLISH DATE:

8/10/2007 Vol. 33/32

COMMENTS:

From 8/10/2007 To 8/31/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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