5155761, 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: 5155761

Notice of Proposed Rule

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 Rule 12A-1.001, Florida Administrative Code (F.A.C.) (Specific Exemptions), is provide current procedures and requirements used by the Department to administer the exemption for resource recovery machinery or equipment provided in Section 212.08(7)(q), Florida Statutes (F.S.), and to remove obsolete provisions. When in effect, Rule 12A-1.001, F.A.C., will provide the requirements currently used by the Department in the administration of this exemption.

SUMMARY:

The proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions): (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 (8) provide how to obtain a refund of tax previously paid on certified resource recovery equipment or machinery.

RULEMAKING AUTHORITY:

212.08(7)(h)2., (cc)5., 212.17(6), 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:

1/25/2008 Vol. 34/04

COMMENTS:

From 1/25/2008 To 2/15/2008 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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