4634968, 12A-1.0142 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4634968

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.0142

Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)

PURPOSE:

The purpose of the creation of Rule 12A-1.0142, F.A.C. (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), is to provide for the administration of Section 212.08(7)(ccc), F.S., created by s. 9, Chapter 2006-230, L.O.F. When adopted, this rule will provide: (1) a list of items for which the refund of sales tax paid is available; (2) the statutory limitation of the amount of refund available; (3) information on how to obtain and to file the application for certification of the items available for a refund of sales tax paid with the Department of Environmental Protection; and (4) the procedures for claiming a refund of sales tax paid on eligible equipment, machinery, and materials used in renewable energy technologies from the Department of Revenue, including the necessary application form and documentation to support the claim for refund.

SUBJECT:

The subject of this workshop is proposed procedures and requirements being developed by the Department of Revenue and the Department of Environmental Protection for purposes of administering the refund of Florida sales tax paid on equipment, machinery, and materials used in renewable energy technologies.

RULEMAKING AUTHORITY:

212.08(7)(ccc), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.08(7)(ccc), 377.801-377.806 FS.

PRINT PUBLISH DATE:

9/21/2007 Vol. 33/38

RELATED STATUTES
AND LAWS:

212.08(7)(ccc), 212.17(6), 212.18(2), 213.06(1) FS., 212.08(7)(ccc), 377.801-377.806 FS.

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=12A-1.0142&PDate=9/21/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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