Rule: 12A-1.007 Prev   Up   Next

Rule Title: Aircraft, Boats, Mobile Homes, and Motor Vehicles
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
Division: Sales and Use Tax
Chapter: SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 8/15/2021
History Notes: Rulemaking Authority 212.05(1), 212.18(2), 213.06(1) FS. Law Implemented 212.03, 212.05(1), 212.06(1), (2), (4), (5), (7), (8), (10), (12), 212.0601, 212.07(2), (8), 212.08(5)(i), (7)(t), (aa), (ee), (rr), (10), (11), 212.12(2), 213.255(2), (3), 213.35, 215.26(2), 681.104 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 8-18-73, 12-11-74, 6-9-76, 2-21-77, 5-10-77, 9-26-77, 9-28-78, 3-16-80, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.07, Amended 1-2-89, 12-11-89, 3-17-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 8-1-02, 4-17-03, 4-17-03 9-28-04, 1-11-16, 1-8-19, 12-31-20, 8-15-21.
References in this version: Ref-13419 14 C.F.R. § 21.113 (March 5, 2018)
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Development
12A-1.007
......
The purpose of the draft amendments to Rule 12A-1.007, F.A.C. (Aircraft, Boats, Mobile Homes, and Motor Vehicles), is to reflect the amendments to paragraph 212.05(1)(a), F.S., as amended by section 28, Chapter 2024-158, .... 28601728 8/1/2024
Vol. 50/150
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 24832890 Effective:
08/15/2021
View Text Proposed
12A-1.006
......
The purpose of the proposed amendment to Rule 12A-1.006, F.A.C. (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property) is to: (1) remove provisions regarding charges .... 24651209 6/16/2021
Vol. 47/116
View Text Public Meeting
12A-1.006
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  June 15, 2021, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
24617065 6/8/2021
Vol. 47/110
View Text Development
12A-1.006
......
The purpose of the proposed amendment to Rule 12A-1.006, F.A.C. (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property) is to: (1) remove provisions regarding charges .... 24486309 5/5/2021
Vol. 47/87
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 23990736 Effective:
12/31/2020
View Text Proposed
12A-1.001
......
The purpose of the proposed amendments is to remove notarization requirements, except when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules and forms used in .... 23682858 9/24/2020
Vol. 46/187
View Text Public Meeting
12A-1.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  September 22, 2020, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
23649975 9/15/2020
Vol. 46/180
View Text Development
12A-1.001
......
The purpose of the proposed amendments is to remove notarization requirements, except when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules and forms used in .... 23572763 8/26/2020
Vol. 46/167
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 21292002 Effective:
01/08/2019
View Text Public Meeting
12A-1.007
Final approval of the proposed rule listed below. The following proposed rule was noticed in the June 20, 2018 (Vol. 44, No. 120, pp.2884-2885), ....
  December 4, 2018, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
20938437 9/26/2018
Vol. 44/188
View Text Correction
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 20648310 7/11/2018
Vol. 44/134
View Text Proposed
12A-1.007
The purpose of the proposed amendments to Rule 12A-1.007, F.A.C., is to: correct the title provided for Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State for Licensing Outside .... 20565181 6/20/2018
Vol. 44/120
View Text Public Meeting
12A-1.007
Approval to publish a Notice of Proposed Rule for the following rules: Rule 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles Rule ....
  June 13, 2018, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
20471964 5/30/2018
Vol. 44/105
View Text Development
12A-1.007
......
The purpose of the proposed amendments to Rule 12A-1.007, F.A.C., is to: (1) correct the title provided for Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State for Licensing .... 19663469 11/2/2017
Vol. 43/213
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 16948245 Effective:
01/11/2016
View Text Proposed
12A-1.007
......
The purpose of the proposed amendments to Rules 12A-1.007 (Aircraft, Boats, Mobile Homes, and Motor Vehicles) and 12A-1.041 (Photographers and Photo Finishers; Sales by Public Officials of Public Records), F.A.C., is to .... 16693620 10/29/2015
Vol. 41/211
View Text Development
12A-1.007
......
The purpose of the proposed amendments to Rules 12A-1.007 (Aircraft, Boats, Mobile Homes, and Motor Vehicles) and 12A-1.041 (Photographers and Photo Finishers; Sales by Public Officials of Public Records), F.A.C., is to .... 16509514 9/22/2015
Vol. 41/184
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 1272560 Effective:
09/28/2004