RULE NO: RULE TITLE
12A-15.011: Coin-Operated Amusement and Vending Machines, and Other Devices
DEPARTMENT OF REVENUE
Sales and Use Tax
RULE NO.: RULE TITLE:
12A-15.011 Coin-Operated Amusement and Vending Machines, and Other Devices
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made in accordance with subparagraph 120.54(3)(d)1., F.S., to the proposed amendments to Rule 12A-15.011 F.A.C., published in Vol. 32, No. 2, pp. 83-84, January 13, 2006, issue of the Florida Administrative Weekly.
The Department has withdrawn the proposed change in paragraph (b) of subsection (2) of Rule 12A-15.011, F.A.C., to amend the divisor rate for other items of tangible personal property in counties imposing a 3/4 percent surtax. When adopted, that paragraph will read as follows:
(b) Divisors for counties imposing surtax at the following rates are:
|
Surtax Rate |
Divisor for Food and Beverages |
Divisor for Other Items of Tangible Personal Property |
|
No Surtax |
1.0645 |
1.0659 |
|
1/4% |
1.06655 |
1.0683 |
|
1/2% |
1.0686 |
1.0707 |
|
3/4% |
1.0706 |
1.0727 |
|
1% |
1.0726 |
1.0749 |
|
1 1/4% |
1.07465 |
1.0770 |
|
1 1/2% |
1.0767 |
1.0791 |