12A-15.007 : Records - Florida Administrative Rules, Law, Code, Register

Florida Department of State and Division of Library and Information Services

Rule: 12A-15.007 Prev Up Next

Rule Title: Records
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter:	DISCRETIONARY SALES SURTAX

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

	Effective Date:	10/2/2001
	History Notes:	Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(6)(a), 212.13(2) FS. History–New 12-11-89, Amended 10-2-01.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Proposed 12A-15.003 ......	: Section 37, Ch. 2025-208, L.O.F., repeals the state sales tax on leases of real property effective October 1, 2025. The purpose of the proposed amendments to Rules 12A-15.003, 15.004, 15.005, 15.007, and 15.014, F.A.C., ....	30089417	10/10/2025 Vol. 51/198
Development 12A-15.003 ......	The purpose of the draft amendments to Rules 12A-15.003, 15.004, 15.005, 15.007, and 15.014, F.A.C. is to remove obsolete language for leases of real property effective October 1, 2025.	29828778	7/31/2025 Vol. 51/148
Final 12A-15.007	Records	1282842	Effective: 10/02/2001

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