7637991, 12A-17.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7637991

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER

Overview

RULE:

12A-17.005

Public Use Forms

PURPOSE:

Effective October 1, 2009, Chapters 2009-158 and 2009-162, L.O.F., require mail-in secondhand precious metals dealers to register with the Department of Revenue prior to regularly engaging in the business of purchasing jewelry or precious metals through the mail or Internet-based transactions or prior to contracting with others to buy precious metals in the same manner. The purpose of the proposed amendments to Rule 12A-17.005, F.A.C. (Public Use Forms), is to adopt, by reference, changes to the forms used by the Department to register secondhand dealers and secondary metals recyclers to include provisions to register mail-in secondhand precious metals dealers.

SUMMARY:

The proposed amendments to Rule 12A-17.005, F.A.C. (Public Use Forms), adopt, by reference, changes to the forms used by the Department to register secondhand dealers, mail-in secondhand precious metals dealers, and secondary metals recyclers.

RULEMAKING AUTHORITY:

213.06(1), 538.11, 538.37 FS.

LAW:

538.09, 538.11, 538.25, 538.26, 538.31, 538.32, 538.36, 538.37, 539.002 FS.

PRINT PUBLISH DATE:

9/18/2009 Vol. 35/37

COMMENTS:

From 9/18/2009 To 10/9/2009 (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.