27853858, 12AER23-17 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27853858

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER23-17

Florida Farm Tax Exempt Agricultural Materials Card

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 2 of Chapter 2023-154, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement the provisions of 2023 legislative changes which create a process by which a farmer whose property meets certain requirements may apply to the Department of Revenue for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card.  The TEAM Card is to be presented to selling dealers for purchases of items exempt from sales tax pursuant to applicable sales tax exemptions provided in s. 212.08, F.S.  The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the application process for a TEAM Card.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the promulgation of emergency rules to implement the provisions of Section 1 of Chapter 2023-154, Laws of Florida. Additionally, this emergency rule is the most expedient and appropriate means of notifying taxpayers of the provisions.

SUMMARY:

Emergency Rule 12AER23-17, provides the eligibility criteria and application process to obtain a TEAM Card, as well the methods a selling dealer may document an exempt sale to a purchaser who has been issued a TEAM Card.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Brinton Hevey, Technical Assistance and Dispute Resolution, telephone (850) 717-7754, email RuleComments@floridarevenue.com.

PRINT PUBLISH DATE:

12/13/2023 Vol. 49/240

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=12AER23-17&PDate=12/13/2023&Section=4

REFERENCE MATERIALS:

No reference(s).

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