7864874, 12A-1.107 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7864874

Notice of Rule Development

Department:

DEPARTMENT OF REVENUE

Division:

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

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.107

Community Contribution Tax Credit

PURPOSE:

The Department is developing proposed amendments to Rule 12A-1.107, F.A.C. (Enterprise Zone and Florida Neighborhood Revitalization Programs). The proposed amendments will seek to provide clarification of the eligibility requirements that must be met and those records and documentation that must be provided to claim the Enterprise Zone Program and Florida Neighborhood Revitalization Program incentives. The proposed amendments will provide applicants seeking incentives under these programs with the requirements that must be met and the records and documentation that must be provided.

SUBJECT:

The subject area to be addressed is eligibility requirements for the Enterprise Zone Program and the Florida Neighborhood Revitalization Program incentives, and records and documentation necessary to claim those incentives.

RULEMAKING AUTHORITY:

212.08(5)(g)6., (h)6., (n)4., (o)4., (15)(e), 212.11(5)(b), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.08(5)(g), (h), (n), (o), (p), (15), 212.096, 212.11(5), 212.15(2), 212.17(6), 212.18(2) FS.

PRINT PUBLISH DATE:

11/6/2009 Vol. 35/44

RELATED STATUTES
AND LAWS:

212.08(5)(g)6., (h)6., (n)4., (o)4., (15)(e), 212.11(5)(b), 212.17(6), 212.18(2), 213.06(1) FS., 212.08(5)(g), (h), (n), (o), (p), (15), 212.096, 212.11(5), 212.15(2), 212.17(6), 212.18(2) 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-1.107&PDate=11/6/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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