24717266, 12AER21-13 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 24717266

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER21-13

Remote Sales; Marketplaces.

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

Section 26 of Chapter 2021-2, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement Sections 5, 6, 8, 10, and 12 of Chapter 2021-2, Laws of Florida. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding remote sales, which replaces mail order sales in order to capture retail sales made by mail, telephone, the Internet, and other means of communication, as well as the taxation of marketplaces.

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 Sections 5, 6, 8, 10, and 12 of Chapter 2021-2, Laws of Florida. Additionally, this emergency rule is the most expedient and appropriate means of notifying taxpayers of the provisions of Sections 5, 6, 8, 10, and 12 of Chapter 2021-2, Laws of Florida.

SUMMARY:

Emergency Rule 12AER21-13 substantially rewords Rule 12A-1.103, F.A.C. The emergency rule changes the title of the rule from “Mail Order Sales.” to “Remote Sales; Marketplaces.” The revised rule provides definitions related to remote sales and marketplaces and outlines requirements of marketplace providers, marketplace sellers, and remote sellers with regards to registration, collection of tax, filing returns, and remitting tax.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Danielle Boudreaux, Technical Assistance and Dispute Resolution, telephone 850-717-7082, email RuleComments@floridarevenue.com.

PRINT PUBLISH DATE:

7/6/2021 Vol. 47/129

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=12AER21-13&PDate=7/6/2021&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.