Rule: 12A-1.059 Prev Up Next
| Rule Title: Fuels | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 10/26/2022 |
| History Notes: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 206.86(4), 212.05, 212.06(3), 212.08(4), (7), (8) FS. History–New 10-7-68, Amended 6-16-72, 7-19-72, 12-11-74, 10-18-78, 7-3-79, 6-3-80, 12-23-80, 8-26-81, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.59, Amended 12-13-88, 5-19-93, 9-14-93, 3-20-96, 10-2-01, 4-17-03, 6-12-03, 5-9-13, 1-20-14, 10-26-22. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Fuels | 26395463 |
Effective: 10/26/2022 |
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The purpose of this rulemaking is to implement the following law changes: • Section 212.04(2)(a)5., F.S., provides for an exemption from tax for admissions to certain professional or collegiate sporting events. Section .... | 26206313 |
8/24/2022 Vol. 48/165 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
26155000 |
8/12/2022 Vol. 48/157 |
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The purpose of the proposed amendments to Rule 12A-1.005 (Admissions) is to amend exemptions from tax for admissions to certain professional or collegiate sporting events, as provided by section 19 of Chapter 2022-97, L.O.F. .... | 26058970 |
7/12/2022 Vol. 48/134 |
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Fuels | 14021755 |
Effective: 01/20/2014 |
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Fuels | 13855206 |
11/22/2013 Vol. 39/228 |
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Fuels | 13765190 |
11/4/2013 Vol. 39/215 |
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The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to provide for the exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment provided in .... | 13699715 |
10/21/2013 Vol. 39/205 |
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The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) provide that effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment .... | 13325586 |
8/2/2013 Vol. 39/150 |
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Fuels | 12920417 |
Effective: 05/09/2013 |
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The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single .... | 12469949 |
1/7/2013 Vol. 39/04 |
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Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed .... | 11756611 |
7/20/2012 Vol. 38/29 |
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Fuels | 1277119 |
Effective: 06/12/2003 |
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