5155858, 12A-1.0142 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 5155858

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.0142

Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)

PURPOSE:

The purpose for creating Rule 12A-1.0142, Florida Administrative Code (F.A.C.) (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), is to: (1) provide for the administration of the sales tax incentive program provided in Section 212.08(7)(ccc), Florida Statutes, created by s. 9, Chapter 2006-230, Laws of Florida, and (2) adopt, by reference, the application used by the Department of Environmental Protection to administer the program. When in effect, this rule will provide how to obtain a refund of sales tax paid on equipment, machinery, and other materials used for renewable energy technologies.

SUMMARY:

The creation of Rule 12A-1.0142, F.A.C. (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), provides: (1) a list of items for which the refund of sales tax paid is available; (2) the statutory limitation of the amount of refund available; (3) information on how to obtain and to file the application for certification of the items available for a refund of sales tax paid with the Department of Environmental Protection; (4) the procedures for claiming a refund of sales tax paid on eligible equipment, machinery, and materials used in renewable energy technologies from the Department of Revenue, including the necessary application form and documentation to support the claim for refund; and (5) for the adoption, by reference, of the application used by the Department of Environmental Protection in its administration of this exemption by refund.

RULEMAKING AUTHORITY:

212.08(7)(ccc), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.08(7)(ccc), 377.801-377.806 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).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.