4391207, 12AER07-8 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4391207

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER07-8

Sales of Books, Clothing and School Supplies during the Period August 4 through August 13, 2007

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

Section 1, Chapter 2007-144, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement the provisions of the law specifying a period during which the sale of certain books, clothing, and school supplies are exempt from sales and use tax. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate means regarding the exemption during the period from 12:01 a.m., August 4, 2007, through midnight, August 13, 2007, for sales of books, clothing, wallets, or bags having a selling price of $50 or less per item and for sales of school supplies having a selling price of $10 per item 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 rule defines “clothing,” “books,” “school supplies,” “theme park or entertainment complex,” “public lodging establishment,” “airport” and “mail order sales.” The rule describes the items that are 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, items normally sold as a unit, mail order sales, shipping and handling charges, layaway sales, rain checks, exchanges, refunds, coupons, rebates, and discounts, repairs and alterations, gift certificates, rentals of clothing, reporting requirements, documentation to be maintained, and merchant’s license fees. The rule provides a list of items and their taxable status during the exemption period for clothing, school supplies, and books.

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

The Legislature expressly authorized the promulgation of an emergency rule to administer the provisions of Section 1, Chapter 2007-144, Laws of Florida, which specify a period during which the sale of certain books, clothing, and school supplies are exempt from sales and use tax. Additionally, an emergency rule is the most expedient and appropriate means of notifying dealers and taxpayers of the provisions of Section 1, Chapter 2007-144, Laws of Florida.

SUMMARY:

Emergency Rule 12AER07-8 (Sales of Books, Clothing and School Supplies during the Period August 4 through August 13, 2007), notifies the general public and retailers of the exemption during the period from 12:01 a.m., August 4, 2007, through midnight, August 13, 2007, for sales of books, clothing, wallets, or bags having a selling price of $50 or less per item and for sales of school supplies having a selling price of $10 per item or less.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Sara Faulkenberry, Senior Tax Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)488-7758

PRINT PUBLISH DATE:

7/27/2007 Vol. 33/30

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=12AER07-8&PDate=7/27/2007&Section=4

REFERENCE MATERIALS:

No reference(s).

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