RULE NO: RULE TITLE
12A-1.097: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the proposed changes to forms used by the Department in the administration of sales and use tax.
SPECIFIC AUTHORITY: 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.07(1)(b), 212.08(5)(b)4., (7), 212.11(5)(b), 212.12(1)(b)2., 212.17(6), 212.18(2), (3), 213.06(1), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7) FS.
LAW IMPLEMENTED: 92.525(1)(b), (3), 95.091, 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 201.17(1)-(5), 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.06, 212.0606, 212.07(1), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(5), 212.17, 212.18(2), (3), 213.235, 213.29, 213.37, 219.07, 288.1258, 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: November 27, 2006, 9:30 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in any proceeding before the Technical Assistance and Dispute Resolution Office is asked to advise the Department at least five (5) calendar days before such proceeding by contacting Larry Green at (850)922-4830. Persons with hearing or speech impairments may contact the Department by using the Florida Relay Service, which can be reached at (800)955-8770 (Voice) and (800)955-8771 (TDD).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)488-8026

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

12A-1.097 Public Use Forms.

(1) The following public use forms and instructions are employed by the Department in its dealings with the public related to the administration of Chapter 212, F.S. These forms are hereby incorporated by reference in this rule.

(a) through (b) No change.

Form Number Title Effective Date

(2) through (4) No change.

(5)(a) DR-7 Consolidated Sales and

Use Tax Return

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

(b) DR-7N Instructions for

Consolidated Sales

and Use Tax Return

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

(6)(a) DR-15 Sales and Use Tax

Return (R. 01/07

~~01/06~~) ____ ~~04/06~~

(b) DR-15CS Sales and Use Tax Return

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

Tax – Instructions

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

(d) DR-15EZ Sales and Use Tax Return

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

(e) DR-15EZCSN DR-15EZ Sales and Use

Tax Return – Instructions

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

(f) DR-15EZN Instructions for 2007

~~2006~~ DR-15EZ Sales

and Use Tax Returns

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

(g) No change.

(h) DR-15MO Florida Tax on Purchases

(R. 02/06 ~~09/04~~) ____ ~~06/05~~

(i) DR-15N Instructions for 2007

~~2006~~ DR-15 Sales and

Use Tax Returns

(R. 01/07 ~~01/06~~) ____ ~~04/06~~

(j) DR-15ZC Application for Florida

Enterprise Zone Jobs

Credit for Sales Tax

Effective June 7, 2006

~~January 1, 2003~~

(R. 06/06 ~~01/03~~) ____ ~~05/03~~

(k) DR-15ZCN Instructions for

Completing the Sales

and Use Tax Return,

form DR-15, when

taking the Enterprise

Zone Jobs Tax Credit

under New Law

(R. 06/06 ~~01/03~~) ____ ~~05/03~~

(l) through (m) No change.

(7) through (8) No change.

(9) DR-18 Application for

Amusement Machine

Certificate

(R. 03/06 ~~01/05~~) ____ ~~06/05~~

(10) DR-26RP Florida Neighborhood

Revitalization Program

(R. 01/06 ~~04/01~~) ____ ~~06/01~~

(11) through (23) No change.

Specific Authority 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.07(1)(b), 212.08(5)(b)4., (7), 212.11(5)(b), 212.12(1)(b)2., 212.17(6), 212.18(2), (3), 213.06(1), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7) FS. Law Implemented 92.525(1)(b), (3), 95.091, 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 201.17(1)-(5), 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.06, 212.0606, 212.07(1), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(5), 212.17, 212.18(2), (3), 213.235, 213.29, 213.37, 219.07, 288.1258, 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) FS. History–New 4-12-84, Formerly 12A-1.97, Amended 8-10-92, 11-30-97, 7-1-99, 4-2-00, 6-28-00, 6-19-01, 10-2-01, 10-21-01, 8-1-02, 4-17-03, 5-4-03, 6-12-03, 10-1-03, 9-28-04, 6-28-05, 5-1-06,_________.