Rule: 12A-1.074 Prev Up Next
| Rule Title: Trade-Ins | |||
| 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: | 7/20/2011 |
| History Notes: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.07(2), (3), 212.09 FS. History–New 10-7-68, Amended 6-16-72, 12-11-74, Formerly 12A-1.74, Amended 1-2-89, 7-20-11. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Trade-Ins | 10120221 |
Effective: 07/20/2011 |
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Rule 12A-1.074, F.A.C. (Trade-Ins), provides that, for a trade-in credit to be allowed against the sales price of an item, any used article to be taken in trade must be taken “at the time of sale.” In Department of Revenue .... | 9886063 |
5/6/2011 Vol. 37/18 |
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Rule 12A-1.074, F.A.C. (Trade-Ins), provides that for a trade-in credit to be allowed against the sales price of an item, any used article to be taken in trade must be taken “at the time of sale.” In Department of Revenue .... | 9744152 |
3/18/2011 Vol. 37/11 |
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Gamestop, Inc. vs. Department of Revenue; Case No.: 09-5759RX; Rule No.: 12A-1.074; Invalid | 8751163 |
6/18/2010 Vol. 36/24 |
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Gamestop, Inc. vs. Department of Revenue; Case No.: 09-5759RX; Rule No.: 12A-1.074; Petition | 8298270 |
2/19/2010 Vol. 36/07 |
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Trade-Ins | 1278574 |
Effective: 01/02/1989 |
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