12A-12.003: Registration
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-12.003, F.A.C. (Registration), is to clarify the registration requirements for businesses at which retail sales of new motor vehicle tires or lead-acid batteries are made.
SUMMARY: The proposed amendments to Rule 12A-12.003, F.A.C. (Registration): (1) provide that dealers are required to obtain a separate certificate of registration for each place of business at which retail sales of new motor vehicle tires or lead-acid batteries are made; and (2) clarify that registered sales and use tax dealers who were not engaged in making retail sales of new motor vehicle tires or lead-acid batteries at the time of registration are required to register their new business activity with the Department for purposes of reporting the solid waste fee imposed on the sale of new motor vehicle tires or lead-acid batteries.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.
LAW IMPLEMENTED: 212.18(3), 403.718, 403.7185 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: September 5, 2007, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
12A-12.003 Registration.
(1)(a) Every person desiring to engage in or conduct business in this state of making retail sales of new motor vehicle tires or lead-acid batteries must register with the Department of Revenue and obtain a certificate of registration for each place of business. Dealers who hold a valid certificate of registration, who at the time No additional registration is required for dealers who hold a valid certificate of registration for purposes of sales and use tax were not engaged in or conducting such business, are required to change their registration with the Department and register their new tax obligation at each existing place of business.
(b) Registration with the Department for purposes of making retail sales of new motor vehicle tires or lead-acid batteries is available by using one of the following methods:
1. Registering through the Department’s Internet site at the address shown in the parentheses (www.myflorida.com/dor) using the Department’s “e-Services” without payment of a registration fee; or
2. Filing an Application to Collect and/or Report Tax in form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.) with the Department, as indicated on the registration form, with the required $5 application fee.
(c) A separate application is required for each place of business.
(d) Each application submitted to the Department must contain sufficient information to facilitate the processing of the application.
(2) No change.
Specific Authority 212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS. Law Implemented 212.18(3), 403.718, 403.7185 FS. History–New 1-2-89, Amended 10-16-89, 12-16-91, 4-2-00, 4-17-03, _______.