28492409, 12AER24-8 - Florida Administrative Rules, Law, Code, Register

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Notice: 28492409

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER24-8

Specific Limitations

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

Section 61, Chapter 2024-158, Laws of Florida (L.O.F.), authorizes the Department of Revenue to promulgate emergency rules to implement the provisions of section 212.054(2)(b), F.S., as amended by section 29, Chapter 2024-158, L.O.F., effective July 1, 2024. This law provides changes regarding the discretionary sales surtax limitation on the sale of a boat and the corresponding trailer sold to the same purchaser, at the same time, and included in the same invoice. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the amendments to section 212.054(2)(b), F.S.

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 29, Chapter 2024-158, L.O.F. Additionally, this emergency rule is the most expedient and appropriate means of notifying taxpayers of these provisions.

SUMMARY:

Emergency Rule 12AER24-8, 	Specific Limitations, incorporates the provisions of sub-subparagraph 212.054(2)(b)1.b., F.S., added by section 29, Chapter 2024-158, L.O.F., effective July 1, 2024. This emergency rule provides that a sale of a boat and the corresponding trailer identified as a motor vehicle is taxed as a single item when sold to the same purchaser, at the same time, and included in the same invoice.

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:

6/27/2024 Vol. 50/126

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=12AER24-8&PDate=6/27/2024&Section=4

REFERENCE MATERIALS:

No reference(s).

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