12A-1.005 : Admissions - Florida Administrative Rules, Law, Code, Register

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

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

	Effective Date:	10/26/2022
	History Notes:	Rulemaking Authority 212.04(4), 212.17(8), 212.18(2), 213.06(1) FS. Law Implemented 212.02(1), 212.04, 212.08(6), (7)(gg), 616.260 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 7-19-72, 12-11-74, 9-28-78, 7-3-79, 12-3-81, 7-20-82, Formerly 12A-1.05, Amended 1-2-89, 12-16-91, 10-17-94, 3-20-96, 3-4-01, 10-2-01, 4-17-03, 6-28-05, 4-26-10, 1-12-11, 1-17-13, 1-19-15, 1-17-18, 6-14-22, 10-26-22.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12A-1.005	Admissions	26395366	Effective: 10/26/2022
Proposed 12A-1.005 ......	The purpose of this rulemaking is to implement the following law changes: • Section 212.04(2)(a)5., F.S., provides for an exemption from tax for admissions to certain professional or collegiate sporting events. Section ....	26206313	8/24/2022 Vol. 48/165
Public Meeting 12A-1.005 ......	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 .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	26155000	8/12/2022 Vol. 48/157
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005 (Admissions) is to amend exemptions from tax for admissions to certain professional or collegiate sporting events, as provided by section 19 of Chapter 2022-97, L.O.F. ....	26058970	7/12/2022 Vol. 48/134
Final 12A-1.005	Admissions	25922103	Effective: 06/14/2022
Proposed 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	25717918	3/31/2022 Vol. 48/63
Public Meeting 12A-1.0015 ......	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 .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	25675238	3/18/2022 Vol. 48/54
Development 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	24977323	9/9/2021 Vol. 47/175
Final 12A-1.005	Admissions	19910043	Effective: 01/17/2018
Proposed 12A-1.004 ......	PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, ....	19552307	10/18/2017 Vol. 43/202
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.004 Sales Tax Brackets Rule 12A-1.005 Admissions Rule .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	19515835	10/10/2017 Vol. 43/196
Development 12A-1.004 ......	The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate ....	19368783	9/5/2017 Vol. 43/172
Final 12A-1.005	Admissions	15496931	Effective: 01/19/2015
Public Hearing 12A-1.005	Approval of the proposed rules listed below. The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 .... December 9, 2014, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	15321264	11/26/2014 Vol. 40/230
Correction 12A-1.005	Admissions	15225622	10/30/2014 Vol. 40/212
Proposed 12A-1.005	The purpose of the proposed amendment to Rule 12A-1.005, F.A.C. (Admissions), is to update the rule in accordance with a change made to Section 212.04(2)(a), F.S., by Section 1, Chapter 2014-29, L.O.F.	15184979	10/17/2014 Vol. 40/203
Development 12A-1.005	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to update the rule in accordance with legislative changes made to Section 212.04(2)(a), F.S. by Section 1, Chapter 2014-29, L.O.F.	14991464	8/28/2014 Vol. 40/168
Final 12A-1.005	Admissions	12455205	Effective: 01/17/2013
Public Meeting 12A-1.005	: Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the September 28, 2012 (Vol. .... December 11, 2012, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	12318241	11/27/2012 Vol. 38/78
Change 12A-1.005 ......	Admissions, Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies	12264018	11/9/2012 Vol. 38/69
Proposed 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce are not subject to the tax imposed on admissions. Effective July 1, 2012, ....	12040045	9/28/2012 Vol. 38/39
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, are ....	11754574	7/20/2012 Vol. 38/29
Final 12A-1.005	Admissions	9559561	Effective: 01/12/2011
Proposed 12A-1.005 ......	Section 6, Chapter 2010-147, L.O.F., reinstates the exemption Section 212.04(2)(a)2., F.S., for admission charges to an event held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, ....	9223359	10/8/2010 Vol. 36/40
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to include the expansion of the exemption for admissions to certain professional sporting events and the exemption for admission charges to ....	8991238	8/13/2010 Vol. 36/32
Final 12A-1.005	Admissions	8539606	Effective: 04/26/2010
Correction 12A-1.005 ......	Admissions, Exemption for Qualified Production Companies, Public Use Forms	8189048	1/29/2010 Vol. 36/04
Proposed 12A-1.005 ......	Effective July 1, 2009, the exemption from the tax on admission charges to certain events sponsored by a governmental entity, sports authority, or sports commission provided in Section 212.04(2)(a)2.b., F.S., expired. The ....	8090593	12/31/2009 Vol. 35/52
Development 12A-1.005 ......	Effective July 1, 2009, the exemption from the tax on admission charges to certain events sponsored by a governmental entity, sports authority, or sports commission provided in Section 212.04(2)(a)2.b., F.S., expires. The ....	7667382	9/25/2009 Vol. 35/38
Withdrawal 12A-1.0011 ......	Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions	6690010	1/23/2009 Vol. 35/03
Change 12A-1.0011 ......	Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions, Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, ....	5055851	12/28/2007 Vol. 33/52
Proposed 12A-1.0011 ......	The purpose of the proposed changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to update, consistent with current statutory provisions: (1) the application of tax on the sale of food products generally sold by ....	4717030	10/12/2007 Vol. 33/41
Development 12A-1.0011 ......	The Department has assembled a working draft of proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), for the purpose of gathering input and comment from the public regarding sales of grocery items, meals, ....	3906595	3/23/2007 Vol. 33/12
Final 12A-1.005	Admissions	1272366	Effective: 06/28/2005

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