Rule: 12A-1.022 Prev   Up   Next

Rule Title: Federal Excise Taxes, Gross Receipts Tax, and Other Fees
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: 2/17/2015
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 166.231(1)(a), 166.232(1), 203.01(4), 212.02(16), 212.05(1)(a)1.a. (e)1.c., (3), 212.0606, 403.718, 403.7185, 681.117(2) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.22, Amended 4-17-03, 2-17-15.
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-1.022
Federal Excise Taxes, Gross Receipts Tax, and Other Fees 15622158 Effective:
02/17/2015
View Text Proposed
12A-1.022
......
The purpose of the proposed amendments to Rule 12A-1.022, F.A.C. (Federal Excise Taxes, Gross Receipts Tax, and Other Fees), is to clarify that taxable charges for electrical power or energy include the gross receipts tax .... 15296917 11/19/2014
Vol. 40/225
View Text Development
12A-1.022
......
The purpose of the proposed amendment to Rule 12A-1.022, F.A.C. (Federal Excise Taxes, Gross Receipts Tax, and Other Fees), is to clarify that taxable charges for electrical power or energy include the gross receipts tax .... 15175570 10/15/2014
Vol. 40/201
View Text Final
12A-1.022
Federal Excise Taxes, Gross Receipts Tax, and Other Fees 1274306 Effective:
04/17/2003