Rule: 12A-1.096 Prev   Up   Next

Rule Title: Industrial Machinery and Equipment for Use in a New or Expanding Business
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: 1/17/2013
History Notes: Rulemaking Authority 212.08(5)(b)4., 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (10)(g), (14), (19), (21), (22), 212.05, 212.06, 212.08(5)(b), (7)(xx), 212.13(2), 213.255(2), (3), 215.26(2) FS. History–New 5-11-92, Amended 7-1-99, 6-28-00, 6-19-01, 3-6-02, 4-1-08, 1-12-11, 1-17-13.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Validity
12A-1.096
CARPENTER CONTRACTORS OF AMERICA, INC. vs. FLORIDA DEPARTMENT OF REVENUE; Case No.: 22-3156RX; Rule No.: 12A-1.096; Petition 26447358 10/19/2022
Vol. 48/204
View Text Final
12A-1.096
Industrial Machinery and Equipment for Use in a New or Expanding Business 12455690 Effective:
01/17/2013
View Text 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
View Text 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
View Text Final
12A-1.096
Industrial Machinery and Equipment for Use in a New or Expanding Business 9560337 Effective:
01/12/2011
View Text 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
View Text 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
View Text Final
12A-1.096
Industrial Machinery and Equipment for Use in a New or Expanding Business 5421832 Effective:
04/01/2008
View Text Public Hearing
12A-1.096
......
Approval of the proposed amendments to Rules 12A-1.096 (Sales and Use Tax; Industrial Machinery and Equipment for Use in a New or Expanding ....
  February 26, 2008, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5218617 2/15/2008
Vol. 34/07
View Text Withdrawal
12A-1.096
......
Industrial Machinery and Equipment for Use in a New or Expanding Business, Public Use Forms 5148680 1/25/2008
Vol. 34/04
View Text Public Hearing
12A-1.096
......
Approval of the proposed amendments to Rules 12A-1.096 (Sales and Use Tax; Industrial Machinery and Equipment for Use in a New or Expanding ....
  February 13, 2008
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5150232 1/25/2008
Vol. 34/04
View Text Proposed
12A-1.096
......
The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is to: (1) incorporate the provisions of Chapter 2006-56, L.O.F., which amends .... 4950218 12/7/2007
Vol. 33/49
View Text Proposed
12A-1.096
......
The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is to: (1) incorporate the provisions of Chapter 2006-56, L.O.F., which amends .... 4458525 8/10/2007
Vol. 33/32
View Text Development
12A-1.096
......
The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is to: (1) incorporate the provisions of Chapter 2006-56, L.O.F., which amends .... 3362425 1/5/2007
Vol. 33/01
View Text Final
12A-1.096
Industrial Machinery and Equipment for Use in a New or Expanding Business 1279835 Effective:
03/06/2002