4469195, 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: 4469195

Notice of Proposed Rule

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 the registration requirements for businesses that lease or rent for hire passenger motor vehicles.

SUMMARY:

The proposed amendments to Rule 12A-16.004, F.A.C. (Registration), 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.

RULEMAKING AUTHORITY:

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

LAW:

212.0606, 212.18(3) FS.

PRINT PUBLISH DATE:

8/17/2007 Vol. 33/33

COMMENTS:

From 8/17/2007 To 9/7/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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