Notice of Development of Rulemaking

DEPARTMENT OF REVENUE
Sales and Use Tax
RULE NO: RULE TITLE
12A-17.005: Public Use Forms
PURPOSE AND EFFECT: Effective October 1, 2009, Chapters 2009-158 and 2009-162, L.O.F., require mail-in secondhand precious metals dealers to register with the Department of Revenue prior to regularly engaging in the business of purchasing jewelry or precious metals through the mail or Internet-based transactions or to contract with others to buy precious metals in the same manner. The purpose of the proposed amendments to Rule 12A-17.005, F.A.C. (Public Use Forms), is to adopt, by reference, changes to the forms used by the Department to register secondhand dealers and secondary metals recyclers to include mail-in secondhand precious metals dealers.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the requirements imposed on persons to obtain a certificate of registration as a mail-in secondhand precious metals dealer.
SPECIFIC AUTHORITY: 213.06(1), 538.11, 538.37 FS.
LAW IMPLEMENTED: 538.09, 538.11, 538.25, 538.26, 538.31, 538.32, 538.37, 538.36, 539.002 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: July 28, 2009, 10:00 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Ron Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4732

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

Published on the Department’s Internet site at myflorida.com/dor/rules