Rule: 12A-1.108 Prev Up Next
| Rule Title: Exemption for Data Center Property | |||
| Department: | DEPARTMENT OF REVENUE |
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| 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):
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Effective Date: | 6/14/2022 |
| History Notes: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.08(5)(s) FS. History–New 4-16-18, 6-14-22. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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|---|---|---|---|---|
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Exemption for Data Center Property | 25923073 |
Effective: 06/14/2022 |
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Exemption for Data Center Property | 20245275 |
Effective: 04/16/2018 |
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