Rule: 12A-1.056 Prev   Up   Next

Rule Title: Tax Due at Time of Sale; Tax Returns and Regulations
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: 1/1/2024
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 125.0104(3)(g), 125.0108(2)(a), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.0506(4), (11), 212.055, 212.06(1)(a), 212.0606, 212.11, 212.12(1), (2), (3), (4), (5), 212.14(2), 212.15(1), 213.235, 213.755, 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 FS. History–New 10-7-68, Amended 6-16-72, 10-21-75, 6-9-76, 11-8-76, 2-21-77, 4-2-78, 10-18-78, 12-23-80, 8-26-81, 9-24-81, 11-23-83, 5-28-85, Formerly 12A-1.56, Amended 3-12-86, 1-2-89, 12-19-89, 12-7-92, 10-20-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 4-17-03, 9-28-04, 11-6-07, 9-15-08, 1-17-13, 5-9-13, 6-14-22, 1-1-24.
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-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 27861521 Effective:
01/01/2024
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 25922297 Effective:
06/14/2022
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 12920320 Effective:
05/09/2013
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 12455496 Effective:
01/17/2013
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 6117322 Effective:
09/15/2008
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 4790653 Effective:
11/06/2007
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 1276925 Effective:
09/28/2004