22555718, 12A-1.006 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 22555718

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.006	Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
12A-1.0071	Boats Temporarily Docked in Florida
12A-1.025	Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed)

PURPOSE:

The purpose of the proposed amendment to Rule 12A-1.006 (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property), F.A.C., is to remove provisions regarding the exemption for labor charges for the repair and maintenance of certain aircraft that is redundant of paragraph 12A-1.007(10)(j), F.A.C. The purpose of the proposed amendments to Rule 12A-1.0071 (Boats Temporarily Docked in Florida), F.A.C., is to clarify the time periods that are tolled for boats purchased exempt from Florida tax when the boat is placed in a registered Florida repair facility, and to remove obsolete references to effective dates. The purpose of the proposed repeal of Rule 12A-1.025 (Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices), F.A.C., is to remove an unnecessary rule.

SUBJECT:

The proposed repeal of unnecessary or obsolete provisions in Rules 12A-1.006, 12A-1.0071, and 12A-1.025, F.A.C., and the clarification of time periods that are tolled for boats purchased exempt from Florida tax when the boat is placed in a registered Florida repair facility.

RULEMAKING AUTHORITY:

212.18(2), 213.06(1), 213.22(3), F.S.

LAW:

212.02(4), (14)(a), (15), (16), (17), (20), (25), 212.05(1), 212.06(1), (2), (5)(a)1., (8), (12), 212.08(7)(t), (v), F.S.

PRINT PUBLISH DATE:

10/31/2019 Vol. 45/213

RELATED STATUTES
AND LAWS:

212.18(2), 213.06(1), 213.22(3), F.S., 212.02(4), (14)(a), (15), (16), (17), (20), (25), 212.05(1), 212.06(1), (2), (5)(a)1., (8), (12), 212.08(7)(t), (v), F.S.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12A-1.006&PDate=10/31/2019&Section=1

REFERENCE MATERIALS:

No reference(s).

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