4719746, 12A-1.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4719746

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.001

Specific Exemptions

PURPOSE:

The purpose of the proposed amendments to subsection (5), Resource Recovery Equipment or Machinery, of Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove requirements that are no longer used by the Department and to include current procedures and requirements that are currently used by the Department to administer the exemption for resource recovery machinery or equipment provided in Section 212.08(7)(q), F.S.
When in effect, these proposed amendments will: (1) provide that resource recovery equipment is certified by the Department of Environmental Protection pursuant to Section 403.715, F.S., and Rule 62-704.420, F.A.C.; (2) clarify that an applicant may obtain a preliminary examination report, but must obtain a final examination and certification of resource recovery equipment from the Department of Environmental Protection to be qualified for the exemption; (3) remove the requirement that a taxpayer who receives a preliminary examination report of resource recovery equipment from the Department of Environmental Protection be registered with the Department; (4) provide how to purchase qualified resource recovery equipment tax-exempt using the suggested exemption certificate; (5) remove requirements to provide a cash bond, deposit, or other security to the Department for purposes of obtaining the exemption; (6) clarify that tax is due on equipment or machinery that fails to qualify for final certification by the Department of Environmental Protection; (7) provide how and when tax, plus any applicable penalty or interest, is due to the Department; and subsection (8) provide how to obtain a refund of tax previously paid on certified resource recovery equipment or machinery.

SUBJECT:

The subject area of the rule development workshop is the proposed changes to subsection 12A-1.001(5), F.A.C. (Resource Recovery Equipment or Machinery), the procedures and requirements used by the Department to administer the exemption for resource recovery equipment or machinery provided in Section 212.08(7)(q) FS.

RULEMAKING AUTHORITY:

212.17(6), 212.08(7)(h)2., (cc)5., 212.18(2), 213.06(1) FS.

LAW:

212.02(10), (12), (16), (20), (21), 212.05, 212.08(6), (7)(f), (h), (q), (v), (x), (cc) FS.

PRINT PUBLISH DATE:

10/12/2007 Vol. 33/41

RELATED STATUTES
AND LAWS:

212.17(6), 212.08(7)(h)2., (cc)5., 212.18(2), 213.06(1) FS., 212.02(10), (12), (16), (20), (21), 212.05, 212.08(6), (7)(f), (h), (q), (v), (x), (cc) 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-1.001&PDate=10/12/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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