12A-1.061 : Rentals, Leases, and Licenses to Use Transient Accommodations - Florida Administrative Rules, Law, Code, Register

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Rule Title: Rentals, Leases, and Licenses to Use Transient Accommodations
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:	5/9/2013
	History Notes:	Rulemaking Authority 125.0104(3)(k), 125.0108(2)(e), 212.0305(3)(f), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), 119.071(5), 212.02(2), (10)(a)-(g), (16), 212.03(1), (2), (3), (4), (5), (7), 212.031, 212.054(3)(h), 212.055, 212.08(6), (7)(i), (m), 212.11(1), (2), 212.12(7), (9), (12), 212.13(2), 212.18(2), (3), 213.37, 213.756 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 4-19-74, 12-11-74, 5-27-75, 10-18-78, 4-11-80, 7-20-82, 1-29-83, 6-11-85, Formerly 12A-1.61, Amended 10-16-89, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 7-1-99, 3-4-01(4), 3-4-01(2), (5), (14), 10-2-01, 8-1-02, 9-1-09, 6-28-10, 7-20-11, 5-9-13.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12A-1.061	Rentals, Leases, and Licenses to Use Transient Accommodations	12920514	Effective: 05/09/2013
Proposed 12A-1.061	The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to: (1) provide in the Department’s rule regarding sales tax imposed on transient accommodations ....	12470240	1/7/2013 Vol. 39/04
Development 12A-1.061	The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to: (1) provide that the rule governs the administration of sales tax and any locally-imposed ....	11757387	7/20/2012 Vol. 38/29
Final 12A-1.061	Rentals, Leases, and Licenses to Use Transient Accommodations	10120124	Effective: 07/20/2011
Proposed 12A-1.061	The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in Chapter 2009-133, L.O.F. This ....	9885481	5/6/2011 Vol. 37/18
Public Meeting 12A-1.061	Approval to publish a Notice of Proposed Rulemaking for Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), .... April 19, 2011, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	9767529	3/25/2011 Vol. 37/12
Development 12A-1.061	The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in Chapter 2009-133, L.O.F. This ....	9141588	9/24/2010 Vol. 36/38
Final 12A-1.061	Rentals, Leases, and Licenses to Use Transient Accommodations	8795977	Effective: 06/28/2010
Development 12A-1.061	The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in Chapter 2009-133, L.O.F. This ....	8689277	5/28/2010 Vol. 36/21
Proposed 12A-1.060 ......	Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....	8495665	4/9/2010 Vol. 36/14
Development 12A-1.060 ......	Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....	8135116	1/15/2010 Vol. 36/02
Final 12A-1.061	Rentals, Leases, and Licenses to Use Transient Accommodations	7549333	Effective: 09/01/2009
Public Meeting 12A-1.004 ......	Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.004, F.A.C. (Sales Tax Brackets), Rule 12A-1.038, F.A.C. (Consumer’s Certificate .... July 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7387052	7/17/2009 Vol. 35/28
Proposed 12A-1.004 ......	The purpose of the proposed amendments to these sections of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) update information on how to obtain sales tax and discretionary surtax rate tables; (2) clarify that ....	7108177	5/22/2009 Vol. 35/20
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rule sections. Sales and Use Tax – Rules 12A-1.004, F.A.C. (Sales Tax .... March 10, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	6717946	1/30/2009 Vol. 35/04
Development 12A-1.004 ......	The purpose of the proposed amendments to Rule 12A-1.004, F.A.C. (Sales Tax Brackets), is to update the information on how to obtain copies of tax rate tables from the Department. The purpose of the proposed amendments ....	6541697	12/19/2008 Vol. 34/51
Final 12A-1.061	Rentals, Leases, and Licenses to Use Transient Accommodations	1277313	Effective: 08/01/2002

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