12A-1.011 : Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice - Florida Administrative Rules, Law, Code, Register

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Rule Title: Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Sales and Use Tax
Chapter:	SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	6/6/2011
	History Notes:	Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), (20), 212.05(1)(a)1.a., 212.06(1)(a), 212.07(2), 212.08(1), (4)(a)1., (7)(oo), (pp) FS. History–New 10-7-68, Amended 6-16-72, 9-28-78, 10-29-81, Formerly 12A-1.11, Amended 12-8-87, 1-2-89, 8-10-92, 6-19-01, 4-17-03, 11-3-09, 1-12-11, 6-6-11.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12A-1.011	Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice	9975691	Effective: 06/06/2011
Proposed 12A-1.011	Prior to amendment effective July 12, 2010, Rule 12A-1.020, F.A.C., provided that germicides used in the treatment of drinking water and sewage are exempt from tax. Provisions regarding the treatment of germicides for treating ....	9747159	3/18/2011 Vol. 37/11
Final 12A-1.011	Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice	9559949	Effective: 01/12/2011
Development 12A-1.011	The purpose of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, ....	9509315	12/23/2010 Vol. 36/51
Proposed 12A-1.005 ......	Section 6, Chapter 2010-147, L.O.F., reinstates the exemption Section 212.04(2)(a)2., F.S., for admission charges to an event held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, ....	9223359	10/8/2010 Vol. 36/40
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to include the expansion of the exemption for admissions to certain professional sporting events and the exemption for admission charges to ....	8991238	8/13/2010 Vol. 36/32
Final 12A-1.011	Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice	7847220	Effective: 11/03/2009
Change 12A-1.011 ......	Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or ....	7622568	9/11/2009 Vol. 35/36
Public Meeting 12A-1.011 ......	Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, .... September 29, 2009, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7622277	9/11/2009 Vol. 35/36
Public Hearing 12A-1.011 ......	Proposed changes to the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly. The provisions .... August 31, 2009, 2:00 p.m. Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, ....	7477844	8/7/2009 Vol. 35/31
Public Meeting 12A-1.011 ......	Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, .... July 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7386664	7/17/2009 Vol. 35/28
Change 12A-1.011	Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business	7278218	6/19/2009 Vol. 35/24
Hearing 12A-1.011 ......	Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or ....	6690689	1/23/2009 Vol. 35/03
Change 12A-1.0011 ......	Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions, Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, ....	5055851	12/28/2007 Vol. 33/52
Proposed 12A-1.0011 ......	The purpose of the proposed changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to update, consistent with current statutory provisions: (1) the application of tax on the sale of food products generally sold by ....	4717030	10/12/2007 Vol. 33/41
Development 12A-1.0011 ......	The Department has assembled a working draft of proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), for the purpose of gathering input and comment from the public regarding sales of grocery items, meals, ....	3906595	3/23/2007 Vol. 33/12
Final 12A-1.011	Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice	1273239	Effective: 04/17/2003

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