Rule: 12A-1.007 Prev Up Next
| Rule Title: Aircraft, Boats, Mobile Homes, and Motor Vehicles | |||
| Department: | DEPARTMENT OF REVENUE |  Add to MyFLRules Favorites | |
| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | SALES AND USE TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
|   | Effective Date: | 2/20/2025 | 
| History Notes: | Rulemaking Authority 212.05(1)(a)2.f., 212.18(2), 213.06(1) FS. Law Implemented 212.03, 212.05(1), 212.06(1), (2), (4), (5), (7), (8), (10), (12), 212.0601, 212.07(2), (8), 212.08(5)(i), (7)(t), (aa), (ee), (rr), (10), (11), 212.12(2), 213.255(2), (3), 213.35, 215.26(2), 681.104 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 8-18-73, 12-11-74, 6-9-76, 2-21-77, 5-10-77, 9-26-77, 9-28-78, 3-16-80, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.07, Amended 1-2-89, 12-11-89, 3-17-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 4-17-03, 9-28-04, 1-11-16, 1-8-19, 12-31-20, 8-15-21, 2-20-25. | |
| References in this version: | Ref-13419  14 C.F.R. § 21.113 (March 5, 2018) | 
| Notice / Adopted | Description | ID | Publish Date | |
|---|---|---|---|---|
|   | Aircraft, Boats, Mobile Homes, and Motor Vehicles | 29225729 | Effective: 02/20/2025 | |
|   | Aircraft, Boats, Mobile Homes, and Motor Vehicles | 24832890 | Effective: 08/15/2021 | |
|   | Aircraft, Boats, Mobile Homes, and Motor Vehicles | 23990736 | Effective: 12/31/2020 | |
|   | Aircraft, Boats, Mobile Homes, and Motor Vehicles | 21292002 | Effective: 01/08/2019 | |
|   | Aircraft, Boats, Mobile Homes, and Motor Vehicles | 16948245 | Effective: 01/11/2016 | |
|   | Aircraft, Boats, Mobile Homes, and Motor Vehicles | 1272560 | Effective: 09/28/2004 | |