14758373, 12AER14-04 - Florida Administrative Rules, Law, Code, Register

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Notice: 14758373

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER14-04

Instructions for Sales and Use Tax Returns

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

Section 12, Chapter 2014-38, Laws of Florida, authorizes the Department of Revenue to adopt an emergency rule relating to charges for the taxation of electrical power or energy. The law provides that conditions necessary for an emergency rule and its renewal have been met. Sections 2, and 4-6, Chapter 2014-38, Laws of Florida, provide that taxable charges for electrical power or energy included on bills for utility services dated on or after July 1, 2014, are subject to a combined tax rate of 6.95 percent. This rate consists of a 2.6 percent tax imposed under subparagraph 203.01(1)(a)3., F.S., and a 4.35 percent tax imposed under paragraph 212.05(1)(e), F.S., as amended. There is no change in the application of the discretionary sales surtax to taxable charges for electrical power or energy. This emergency rule is necessary to update the instructions to the sales and use tax returns for reporting the tax imposed on charges for electrical power or energy on utility bills dated on or after July 1, 2014.

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

The Legislature expressly authorized the promulgation of an emergency rule to implement the changes relating to the taxation of electrical power or energy in Chapter 2014-38, Laws of Florida, and determined that all conditions necessary for this emergency rule have been met. This emergency rule updates the instructions for reporting the tax on taxable charges for electrical power or energy on utility billings dated on or after July 1, 2014, to the Department on a sales and use tax return.

SUMMARY:

Emergency Rule 12AER14-04, F.A.C. (Instructions for Sales and Use Tax Returns):  (1) adopts, by reference, updates to Form DR-15N, Instructions for DR-15 Sales and Use Tax Return (R. 07/14), and Form DR-7N, Instructions for consolidated Sales and Use Tax Return (R. 07/14), to provide that taxable charges for electrical power or energy are subject to a combined rate of 6.95 percent, plus discretionary sales surtax; and (2) provides that the emergency rule supersedes the provisions of paragraph (b) of subsection (5) and paragraph (b) of subsection (6) of Rule 12A-1.097, F.A.C., which adopts, by reference, Form DR-15N, Instructions for DR-15 Sales and Use Tax Return (R. 07/12), and Form DR-7N, Instructions for Consolidated Sales and Use Tax Return (R. 07/12), respectively.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Kimberly Bevis, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7082

PRINT PUBLISH DATE:

6/27/2014 Vol. 40/125

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=12AER14-04&PDate=6/27/2014&Section=4

REFERENCE MATERIALS:

No reference(s).

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