Rule: 12A-1.0161 Prev   Up   Next

Rule Title: Sales and Use Tax on Services; Sale for Resale
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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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):

VIEW_RULE Effective Date: 1/12/2011
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(b), (i), 212.06(1)(a), (2)(k), 212.07(1)(b), 212.08(7)(v) FS. History–New 5-13-93, Amended 1-4-94, 10-17-94, 3-20-96, 4-2-00, 10-2-01, 4-17-03, 1-12-11.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.0161
Sales and Use Tax on Services; Sale for Resale 9560046 Effective:
01/12/2011
View Text 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
View Text 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
View Text Final
12A-1.0161
Sales and Use Tax on Services; Sale for Resale 1273821 Effective:
04/17/2003