Rule: 12A-1.044 Prev Up Next
| Rule Title: Vending Machines | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 1/1/2024 |
| History Notes: | Rulemaking Authority 212.0515, 212.18(2), 213.06(1) FS. Law Implemented 212.031, 212.05(1)(h), 212.0515, 212.054(1), (2), (3)(l), 212.055, 212.07(1), (2), 212.08(1), (7), (8), 212.11(1), 212.12(2), (3), (4), (9), 212.18(2), (3) FS. History?New 10-7-68, Amended 6-16-72, 1-10-78, 7-20-82, Formerly 12A-1.44, Amended 12-13-88, 5-11-92, 3-17-93, 9-14-93, 12-13-94, 3-20-96, 7-1-99, 6-19-01, 11-1-05, 1-12-11, 5-9-13, 1-17-18, 8-15-21, 1-1-24. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Vending Machines | 27861327 |
Effective: 01/01/2024 |
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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 |
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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 |
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: 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 |
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Vending Machines | 24833084 |
Effective: 08/15/2021 |
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The purpose of the proposed amendment to Rule 12A-1.006, F.A.C. (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property) is to: (1) remove provisions regarding charges .... | 24651209 |
6/16/2021 Vol. 47/116 |
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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 .... June 15, 2021, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
24617065 |
6/8/2021 Vol. 47/110 |
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The purpose of the proposed amendment to Rule 12A-1.006, F.A.C. (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property) is to: (1) remove provisions regarding charges .... | 24486309 |
5/5/2021 Vol. 47/87 |
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NOTICE OF THE INVALIDATION OF AN EFFECTIVE RULE | 23280890 |
5/28/2020 Vol. 46/104 |
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GBR ENTERPRISES, INC. Petitioner, vs. FLORIDA DEPARTMENT OF REVENUE, Respondent. ; Case No.: 18-4475RX; Rule No.: 12A-1.044; Petition | 20832707 |
8/27/2018 Vol. 44/167 |
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Vending Machines | 19910237 |
Effective: 01/17/2018 |
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Consumer's Certificate of Exemption; Exemption Certificates, Vending Machines, Public Use Forms | 19748732 |
11/17/2017 Vol. 43/223 |
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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 |
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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 |
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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 |
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Vending Machines | 12920223 |
Effective: 05/09/2013 |
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The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single .... | 12469949 |
1/7/2013 Vol. 39/04 |
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Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed .... | 11756611 |
7/20/2012 Vol. 38/29 |
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Vending Machines | 9560143 |
Effective: 01/12/2011 |
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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 |
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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 |
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Vending Machines | 1276149 |
Effective: 11/01/2005 |
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