5707497, 12A-1.056 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 5707497

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations
12A-1.105	Service Warranties

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), is to: (1) clarify instructions to dealers who cannot reasonably compile the information required for an accurate sales and use tax return on a calendar month basis on how to request to file and pay returns on an alternative-period basis; and (2) require dealers who have obtained authorization from the Department to file returns and pay tax on an alternative-period basis to provide the Department with a calendar of alternate-reporting periods each calendar year.
The purpose of the proposed amendments to Rule 12A-1.105, F.A.C. (Service Warranties), is to implement the provisions of Section 21, Chapter 2007-106, Laws of Florida, and clarify that service warranties to repair, maintain, or replace tangible personal property are not subject to tax if the parts and labor to repair the property are exempt from sales and use tax.

SUMMARY:

The proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations): (1) clarify that dealers who cannot reasonably compile the information required for an accurate sales and use tax return on a calendar month basis may make a written request to the Department to file and pay returns on an alternative-period basis; (2) clarify that the alternative-period returns and payments are due on the first day after the end of the alternative-reporting period and become delinquent on the twenty-first day after the end of the alternative-reporting period; and (3) require dealers who have obtained authorization from the Department to file returns and pay tax on an alternative-period basis to provide the Department with a calendar of alternate-reporting periods each calendar year.
The proposed amendments to Rule 12A-1.105, F.A.C. (Service Warranties), clarify that service warranties to repair, maintain, or replace tangible personal property are not subject to tax if the parts and labor to repair the property are exempt from sales and use tax.

RULEMAKING AUTHORITY:

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

LAW:

125.0104(3)(g), 125.0108(2)(a), 212.02(4), (14)(a), (16), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.0506, 212.055, 212.06, 212.0606, 212.08(7)(v), 212.11, 212.12(1), (2), (3), (4), (5), 212.14(2), 212.15(1), 212.18(3), 213.235, 213.755, 370.07(3), 373.41492, 376.70, 376.75, 403.718, 403.7185, 634.011, 634.131, 634.401, 634.415, 681.117 FS.

PRINT PUBLISH DATE:

6/6/2008 Vol. 34/23

COMMENTS:

From 6/6/2008 To 6/27/2008 (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.