27275738, 12AER23-5 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27275738

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER23-5

Detective, Burglar Protection, and Other Protection Services

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

Section 49 of Chapter 2023-157, L.O.F., authorizes the Department of Revenue to promulgate emergency rules to implement the exemption from tax for the sale of private investigation services by a small private investigative agency to a client. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the changes to the exemption.

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 s. 24 of Ch. 2023-157, L.O.F. Additionally, this emergency rule is the most expedient and appropriate means of notifying taxpayers of the provisions.

SUMMARY:

Emergency Rule 12AER23-5 amends Rule 12A-1.0092, F.A.C., to incorporate the exemption from tax for the sale of private investigation services by a small private investigative agency to a client.

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:

6/30/2023 Vol. 49/127

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=12AER23-5&PDate=6/30/2023&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.