6748986, 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: 6748986

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use 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12A-15.002	Surtax Brackets (Repealed)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 these sections of Rule Chapter 12A-15, F.A.C. (Discretionary Sales Surtax), is to: (1) update information in Rule 12A-15.002, F.A.C., on how to obtain copies of tax rate tables and information from the Department; (2) correct in Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages), the divisor rate to be used to compute the amount of sales tax, plus discretionary sales surtax, due for sales of alcoholic beverages in counties that impose surtax at a total rate of 1 1/4 percent; and (3) provide effective tax rates and divisors used to compute the amount of sales tax, plus discretionary sales surtax, due in counties that may impose total surtax rates of 1 3/4 or 2 percent on sales of food and other items at concession stands in Rule 12A-15.010, F.A.C. (The Sale of Food, Drink, and Tangible Personal Property at Concession Stands), on charges for the use of amusement machines and sales of food, beverages, or other items through vending machines in Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), and on sales of alcoholic beverages in Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages).

SUMMARY:

The proposed amendments to Rule 12A-15.002, F.A.C. (Surtax Brackets), update the information on how to obtain copies of tax rate tables and information from the Department.
The proposed amendments to Rule 12A-15.010, F.A.C. (The Sale of Food, Drink, and Tangible Personal Property at Concession Stands), provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1 3/4 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 proposed amendments to Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), provide the divisors for counties that may impose discretionary sales surtaxes at the rate of 1 3/4 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 proposed amendments to Rule 12A-15.012, F.A.C. (Alcoholic and Malt Beverages): (1) provide the applicable divisor rates for counties that may impose discretionary sales surtaxes at the rates of 1 3/4 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 1 1/4 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 at the rates of 1 3/4 percent or 2 percent.

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:

2/6/2009 Vol. 35/05

COMMENTS:

From 2/6/2009 To 2/27/2009 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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