Rule: 12A-1.038 Prev Up Next
| Rule Title: Consumer's Certificate of Exemption; Exemption Certificates | |||
| Department: | DEPARTMENT OF REVENUE |
 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):
|
Effective Date: | 1/17/2018 |
| History Notes: | Rulemaking Authority 212.08(7), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.07(1), 212.08(6), (7), 212.085, 213.012(2) FS. History?New 10-7-68, Amended 6-16-72, 9-28-78, 7-20-82, 4-29-85, Formerly 12A-1.38, Amended 8-10-92, 3-17-93, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 7-31-03, 6-28-04, 11-6-07, 9-1-09, 5-9-13, 2-17-15, 1-11-16, 1-17-18. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
|
|---|---|---|---|---|
|
Consumer's Certificate of Exemption; Exemption Certificates | 19910140 |
Effective: 01/17/2018 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates, Vending Machines, Public Use Forms | 19748732 |
11/17/2017 Vol. 43/223 |
|
|
|
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, .... | 19552307 |
10/18/2017 Vol. 43/202 |
|
|
|
Approval to publish a Notice of Proposed Rulemaking for the following rules:
Rule 12A-1.004 Sales Tax Brackets
Rule 12A-1.005 Admissions
Rule .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
19515835 |
10/10/2017 Vol. 43/196 |
|
|
|
The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate .... | 19368783 |
9/5/2017 Vol. 43/172 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates | 16948342 |
Effective: 01/11/2016 |
|
|
|
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 |
|
|
|
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 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates | 15622255 |
Effective: 02/17/2015 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates, Sales for Resale | 15412638 |
12/18/2014 Vol. 40/244 |
|
|
|
Rule 12A-1.038, F.A.C., provides, in part, guidance as to how a dealer may document a sale made to a nongovernmental tax-exempt entity. Rule 12A-1.039, F.A.C., provides similar guidance for sales made to registered dealers .... | 15297111 |
11/19/2014 Vol. 40/225 |
|
|
|
Rule 12A-1.038, F.A.C., provides, in part, guidance as to how a dealer may document a sale made to a nongovernmental tax-exempt entity. Rule 12A-1.039, F.A.C., provides similar guidance for sales made to registered dealers .... | 15175667 |
10/15/2014 Vol. 40/201 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates | 12920029 |
Effective: 05/09/2013 |
|
|
|
The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single .... | 12469949 |
1/7/2013 Vol. 39/04 |
|
|
Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed .... | 11756611 |
7/20/2012 Vol. 38/29 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates | 7549042 |
Effective: 09/01/2009 |
|
|
|
Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.004, F.A.C. (Sales Tax Brackets), Rule 12A-1.038, F.A.C. (Consumer’s Certificate .... July 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
7387052 |
7/17/2009 Vol. 35/28 |
|
|
|
The purpose of the proposed amendments to these sections of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) update information on how to obtain sales tax and discretionary surtax rate tables; (2) clarify that .... | 7108177 |
5/22/2009 Vol. 35/20 |
|
|
|
Approval to publish a Notice of Proposed Rulemaking for the following rule sections.
Sales and Use Tax – Rules 12A-1.004, F.A.C. (Sales Tax .... March 10, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
6717946 |
1/30/2009 Vol. 35/04 |
|
|
|
The purpose of the proposed amendments to Rule 12A-1.004, F.A.C. (Sales Tax Brackets), is to update the information on how to obtain copies of tax rate tables from the Department. The purpose of the proposed amendments .... | 6541697 |
12/19/2008 Vol. 34/51 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates | 4790362 |
Effective: 11/06/2007 |
|
|
|
The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) provide instructions for the Department’s .... | 4459495 |
8/10/2007 Vol. 33/32 |
|
|
|
: The purpose of the proposed amendments to Rule 12A-1.027, F.A.C. (Printing of Tangible Personal Property) is to provide guidelines for the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials .... | 3533436 |
2/2/2007 Vol. 33/05 |
|
|
|
Consumer's Certificate of Exemption; Exemption Certificates | 1275567 |
Effective: 06/28/2004 |
|