Rule: 12A-1.103 Prev   Up   Next

Rule Title: Remote Sales; Marketplaces
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: 6/14/2022
History Notes: Rulemaking Authority 212.0596(3), 212.18(2), 213.06(1) FS. Law Implemented 212.05, 212.0596, 212.05965, 212.06(2), 212.18(3), 213.37 FS. History–New 12-8-87, Amended 8-10-92, 4-17-03, 6-14-22.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.103
Remote Sales; Marketplaces 25922879 Effective:
06/14/2022
View Text Proposed
12A-1.004
......
The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... 25717918 3/31/2022
Vol. 48/63
View Text Public Meeting
12A-1.0015
......
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 ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25675238 3/18/2022
Vol. 48/54
View Text Development
12A-1.103
The purpose of this rulemaking is to incorporate provisions relating to the collection of sales tax by marketplace sellers in order to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Revisions .... 25203139 11/1/2021
Vol. 47/212
View Text Development
12A-1.004
......
The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... 24977323 9/9/2021
Vol. 47/175
View Text Final
12A-1.103
Remote Sales; Marketplaces 1280029 Effective:
04/17/2003