Rule: 12A-1.001 Prev   Up   Next

Rule Title: Specific Exemptions
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/1/2024
History Notes: Rulemaking Authority 212.08(7)(h)2., (cc)3., 212.18(2), 213.06(1) FS. Law Implemented 212.05, 212.08(7)(f), (h), (q), (v), (x), (cc), 212.085, 213.255(2), (3), 213.37, 215.26 FS. History–New 1-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 12-11-74, 5-27-75, 10-21-75, 9-7-78, 9-28-78, 10-18-78, 9-16-79, 2-3-80, 6-3-80, 7-7-80, 10-29-81, 12-3-81, 12-31-81, 7-20-82, 11-15-82, 10-13-83, 4-12-84, Formerly 12A-1.01, Amended 7-9-86, 1-2-89, 12-1-89, 7-7-92, 9-14-93, 5-18-94, 12-13-94, 3-20-96, 4-2-00, 6-28-00, 6-19-01, 10-2-01(1), (2), 10-2-01(2)-(7), 10-2-01(3)-(7), 8-1-02, 6-4-08, 12-31-20, 1-1-24.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.001
Specific Exemptions 27860939 Effective:
01/01/2024
View Text Proposed
12A-1.001
......
The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for certain sporting equipment brought into Florida .... 27570715 9/19/2023
Vol. 49/182
View Text Public Meeting
12A-1.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
  September 18, 2023, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
27533467 9/12/2023
Vol. 49/177
View Text Development
12A-1.001
......
: The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for sporting equipment brought into Florida for .... 27314829 7/12/2023
Vol. 49/134
View Text Final
12A-1.001
Specific Exemptions 23990639 Effective:
12/31/2020
View Text Proposed
12A-1.001
......
The purpose of the proposed amendments is to remove notarization requirements, except when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules and forms used in .... 23682858 9/24/2020
Vol. 46/187
View Text Public Meeting
12A-1.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  September 22, 2020, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
23649975 9/15/2020
Vol. 46/180
View Text Development
12A-1.001
......
The purpose of the proposed amendments is to remove notarization requirements, except when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules and forms used in .... 23572763 8/26/2020
Vol. 46/167
View Text Final
12A-1.001
Specific Exemptions 5673547 Effective:
06/04/2008
View Text Public Meeting
12A-1.001
......
The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor ....
  April 29, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5496522 4/11/2008
Vol. 34/15
View Text Public Meeting
12A-1.001
Approval of the proposed amendments to Rule 12A-1.001 (Specific Exemptions). Notice of this proposed adoption was published in the Florida Administrative ....
  April 15, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5397485 3/21/2008
Vol. 34/12
View Text Proposed
12A-1.001
The purpose of the proposed amendments to Rule 12A-1.001, Florida Administrative Code (F.A.C.) (Specific Exemptions), is provide current procedures and requirements used by the Department to administer the exemption for .... 5155761 1/25/2008
Vol. 34/04
View Text Development
12A-1.001
The purpose of the proposed amendments to subsection (5), Resource Recovery Equipment or Machinery, of Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove requirements that are no longer used by the Department and .... 4719746 10/12/2007
Vol. 33/41
View Text Final
12A-1.001
Specific Exemptions 1271784 Effective:
08/01/2002