4626626, 12A-1.0141 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4626626

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.0141

Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)

PURPOSE:

The purpose of the proposed repeal of Rule 12A-1.0141, F.A.C. (Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures), is to remove obsolete provisions which provided the administrative requirements to obtain a refund of previously paid tax on equipment purchased by a communications services provider necessary for use in the deployment of broadband technologies in Florida. This refund of previously paid tax was authorized in Section 37, Chapter 2000-164, L.O.F., and was scheduled to be repealed on June 30, 2005. The Legislature has not reenacted these tax refund provisions. The effect of this rule repeal will remove this obsolete rule from the administrative code.

SUMMARY:

The proposed repeal of Rule 12A-1.0141, F.A.C. (Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures), removes obsolete provisions regarding how to obtain a refund of previously paid tax on equipment purchased by a communications services provider necessary for use in the deployment of broadband technologies in Florida.

RULEMAKING AUTHORITY:

212.08(5)(p), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.08(5)(p), 212.085, 213.255(1), (2), (3), 215.26(2) FS.

PRINT PUBLISH DATE:

9/21/2007 Vol. 33/38

COMMENTS:

From 9/21/2007 To 10/12/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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