9162249, 12A-1.0143 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 9162249

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

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

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.0143

Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)

PURPOSE:

Rule 12A-1.0143, F.A.C. (Manufacturing and Spaceport Investment Incentive Program Tax Refunds), is being created to provide procedures to be used in obtaining a refund of taxes paid on purchases of eligible equipment authorized by the Manufacturing and Spaceport Investment Incentive Program administered by the Office of Tourism, Trade, and Economic Development. When in effect, this rule will provide how to obtain a refund of taxes paid on purchases of eligible equipment authorized under the Program and the time frame for filing an application for refund with the Department of Revenue.

SUBJECT:

The subject of this workshop is the proposed procedures to be used in obtaining a refund of taxes paid on purchases of eligible equipment pursuant to the Manufacturing and Spaceport Investment Incentive Program administered by the Office of Tourism, Trade, and Economic Development.

RULEMAKING AUTHORITY:

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

LAW:

213.255, 215.26, 288.1083 FS.

PRINT PUBLISH DATE:

9/24/2010 Vol. 36/38

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1) FS., 213.255, 215.26, 288.1083 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-1.0143&PDate=9/24/2010&Section=1

REFERENCE MATERIALS:

No reference(s).

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