28474949, 12AER24-1 - Florida Administrative Rules, Law, Code, Register

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Notice: 28474949

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER24-1

Sales of Clothing; School Supplies; Learning Aids and Jigsaw Puzzles; Personal Computers and Personal Computer-Related Accessories; Sales Tax Holiday During the Period July 29, 2024, through August 11, 2024

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

Section 59, Chapter 2024-158, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement the sales tax holiday from July 29, 2024, through August 11, 2024, for clothing, wallets, and bags; school supplies; learning aids and jigsaw puzzles; personal computers and personal computer-related accessories. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the sales tax holiday.

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 59, Chapter 2024-158, Laws of Florida. Additionally, this emergency rule is the most expedient and appropriate means of notifying taxpayers of these provisions.

SUMMARY:

Emergency Rule 12AER24-1 implements the “Back-to-School” sales tax holiday which provides certain exemptions for the sales of clothing, wallets, or bags having a selling price of $100 or less per item, sales of school supplies having a selling price of $50 or less per item, sales of learning aids and jigsaw puzzles having a sales price of $30 or less, and personal computers and personal computer-related accessories purchased for noncommercial home or personal use having a sales price of $1,500 or less. The exemption does not apply to sales within a theme park or entertainment complex, as defined in section 509.013(9), F.S., or within a public lodging establishment, as defined in section 509.013(4), F.S., or within an airport, as defined in section 330.27(2), F.S. The emergency rule describes the items included in the exemption and explains how various transactions are to be handled for purposes of the exemption, including sales of sets of both exempt and taxable items, articles normally sold as a unit, buy one and get one free or for a reduced price, remote sales, shipping and handling charges, layaway sales, rain checks, returns, exchanges, coupons, discounts, and rebates, repairs or alterations, gift cards, rentals of items, and merchant’s license fees. The emergency rule provides procedures for qualified businesses to opt out of participation in the sales tax holiday, as allowed by the law creating the sales tax holiday. The emergency rule also provides a list of items and their taxable status during the sales tax holiday period for clothing, school supplies, learning aids and jigsaw puzzles, and personal computers and personal computer-related accessories.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Martha Gregory, Technical Assistance and Dispute Resolution, telephone 850-717-6041, email RuleComments@floridarevenue.com.

PRINT PUBLISH DATE:

6/21/2024 Vol. 50/122

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=12AER24-1&PDate=6/21/2024&Section=4

REFERENCE MATERIALS:

No reference(s).

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