12A-1.005: Admissions
12A-1.009: Receipts from Services Rendered by Insect or Pest Exterminators
12A-1.0091: Cleaning Services
12A-1.0092: Detective, Burglar Protection, and Other Protection Services
12A-1.011: Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice
12A-1.0161: Sales and Use Tax on Services; Sale for Resale
12A-1.044: Vending Machines
12A-1.096: Industrial Machinery and Equipment for Use in a New or Expanding Business
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to include the expansion of the exemption for admissions to certain professional sporting events and the exemption for admission charges to an event held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility when sponsored by a governmental entity, sports authority, or sports commission as provided in Section 212.04(2)(a)2. and 4., F.S., as amended by Section 6, Chapter 2010-147, L.O.F.
Section 3, 2009-51, L.O.F., and Section 5, Chapter 2010-138, L.O.F., amended Section 212.05(1)(j), F.S., to replace the Standard Industry Codes for detective, burglar protection, and other protection services and for nonresidential cleaning and nonresidential building pest control services with North American Industry Classification System National Industry Codes (NAICS Codes). The purpose of the proposed amendments to Rule 12A-1.009, F.A.C. (amended title “Receipts from Services for Exterminating and Pest Control”), Rule 12A-1.0091, F.A.C. (Cleaning Services), and Rule 12A-1.0092, F.A.C. (Detective, Burglar Protection, and Other Protection Services), is to include the NAICS Codes and to update the illustrative examples of services included under the specified NAICS National Codes designated in Section 212.05(1)(i), F.S.
The purpose of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice), is to include provisions for the taxability of packages of both exempt food products and taxable tangible personal property, as provided in Section 7, Chapter 2010-138, L.O.F., which were previously provided in this rule prior to the substantial rewording effective November 3, 2009.
The purpose of the proposed amendments to Rule 12A-1.0161, F.A.C. (Sales and Use Tax on Services; Sales for Resale), is to remove obsolete provisions which applied to the taxability of services before September 1, 1992.
The purpose of the proposed amendments to Rule 12A-1.044, F.A.C. (Vending Machines), is to update the notice to customers that must be affixed to a vending machine by the operator of the machine, as provided in Section 212.0515(3), F.S., as amend by Section 6, Chapter 2010-138, L.O.F.
The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is to include the amendments to Section 212.08(5)(b)6.b., F.S., which amends the definition of “productive output.” This law change: (1) provides that productive output may be measured by the output for 12 continuous months selected by an expanding business following the completion of the installation of qualified machinery and equipment, as provided in Section 9, Chapter 2010-147, L.O.F.; (2) continues to provide that the measurement period must begin within 24 months of the installation of the equipment; and (3) strikes the requirement to obtain approval of the alternative measurement period from the Department.
SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is the: (1) exemption for admissions to events sponsored by a governmental entity, sports authority, or sports commission at publicly owned facilities and the expansion of the exemption to certain professional sporting events provided in Section 212.04(2)(a)2. and 4., F.S., as amended by Section 6, Chapter 2010-147, L.O.F.; (2) replacement of the Standard Industry Codes for detective, burglar protection, and other protection services and for nonresidential cleaning and nonresidential building pest control services in Section 212.05(1)(i), F.S., with North American Industry Classification System National Industry Codes (NAICS Codes); (3) taxability of packages of both exempt food products and taxable tangible personal property, as provided in Section 7, Chapter 2010-138, L.O.F.; (4) contents of the notice required to be placed on vending machines by operators provided in Section 212.0515(3), F.S., as amend by Section 6, Chapter 2010-138, L.O.F.; and (4) changes to the definition of “productive output,” as revised by Section 9, Chapter 2010-147, L.O.F.
SPECIFIC AUTHORITY: 212.0515, 212.08(5)(b)4., 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.04(2), 212.05(1)(i), 212.0515, 212.08(1), (5)(b) FS., ss. 5, 6, 7, Ch. 2010-138, ss. 6, 9, Ch. 2010-147, L.O.F.
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: August 31, 2010, 2:00 p.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: Sarah Wachman at (850)410-2651. 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: Janet Young, Tax Law Specialist, and Jeffery Soff, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407 and (850)922-4719
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
Published on the Department’s Internet site at myflorida.com/dor/rules.