Rule: 12A-1.071 Prev Up Next
| Rule Title: Rentals, Leases, or License to Use Tangible Personal Property | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Sales and Use Tax | ||
| Chapter: | SALES AND USE TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 11/3/2009 |
| History Notes: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(1), (4), (10)(g), (12), (14)(a), (15)(a), (16), (19), 212.04, 212.05(1)(c), (d), (f), (h), (i), 212.06(1)(a), (2)(e), (8), 212.08(7)(e), (f), (v), (y), 212.11(2), (3), 212.12(9), 212.18(2), 402.61 FS. History?New 10-7-68, Amended 1-7-70, 6-16-72, 12-11-74, 12-31-81, 7-20-82, Formerly 12A-1.71, Amended 1-2-89, 10-5-92, 11-16-93, 8-15-94, 10-17-94, 3-20-96, 8-1-02, 6-12-03, 9-28-04, 11-3-09. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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|---|---|---|---|---|
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Rentals, Leases, or License to Use Tangible Personal Property | 7847414 |
Effective: 11/03/2009 |
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Rentals, Leases, or License to Use Tangible Personal Property | 1278283 |
Effective: 09/28/2004 |
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