6420932, 12A-15.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6420932

Notice of Rule Development

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.002	Surtax Brackets (Repealed)
12A-15.010	The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
12A-15.011	Coin-Operated Amusement and Vending Machines, and Other Devices
12A-15.012	Alcoholic and Malt Beverages

PURPOSE:

The purpose of the proposed amendments to Rule 12A-15.002, F.A.C. (Surtax Brackets), is to update the information on how to obtain copies of schedules and rate tables from the Department.
The purpose of the proposed amendments to Rule 12A-15.010, F.A.C. (The Sale of Food, Drink, and Tangible Personal Property at Concession Stands), is to provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1¾ percent or 2 percent for purposes of computing sales tax, plus surtax, due on sales by concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business. 
The purpose of the proposed amendments to Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), is to provide the divisors for counties that may impose discretionary sales surtaxes at the rate of 1¾ percent or 2 percent for purposes of computing the amount of sales tax, plus surtax, due on sales of food, beverages, and other items of tangible personal property made through vending machines and on charges for the use of amusement machines.
The purpose of the proposed amendments to Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages), is to: (1) provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1¾ percent or 2 percent to be used for purposes of computing sales tax, plus surtax, due on sales of alcoholic beverages; (2) correct the divisor for counties that may impose a surtax rate of 1¼ percent on alcoholic beverages by dealers who do not sell mixed drinks; and (3) provide effective rates and applicable divisors for counties that may impose discretionary sales surtax rates at 1¾ percent or 2 percent.

SUBJECT:

The subject of this rule development workshop is the Department’s proposed adoption of discretionary sales surtax rates and divisors to be used by concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business, taxpayers who make sales of food, beverages, and other items of tangible personal property through vending machines, taxpayers who charge for the use of amusement machines, and dealers who sell alcoholic beverages.

RULEMAKING AUTHORITY:

212.05(1)(h), 212.0515, 212.07(2), 212.12(11), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.02(16), (24), 212.05(1)(h), 212.0515, 212.054, 212.055, 212.07(2), (4), 212.08(4), 212.12(9), (10), (11), 212.15(1), (4), 212.18(3) FS.

PRINT PUBLISH DATE:

11/21/2008 Vol. 34/47

RELATED STATUTES
AND LAWS:

212.05(1)(h), 212.0515, 212.07(2), 212.12(11), 212.17(6), 212.18(2), 213.06(1) FS., 212.02(16), (24), 212.05(1)(h), 212.0515, 212.054, 212.055, 212.07(2), (4), 212.08(4), 212.12(9), (10), (11), 212.15(1), (4), 212.18(3) 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-15.002&PDate=11/21/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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