12A-1.060 : Registration - Florida Administrative Rules, Law, Code, Register

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Rule: 12A-1.060 Prev Up Next

Rule Title: Registration
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:	6/14/2022
	History Notes:	Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 119.071(5), 212.03(1), (2), 212.04(4), 212.0596, 212.05965, 212.06(2), 212.14(4), 212.16(1), (2), 212.18(3) FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 3-21-77, 5-10-77, 10-18-78, Formerly 12A-1.60, Amended 6-10-87, 1-2-89, 11-12-90, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 4-2-00, 6-19-01, 10-2-01(1), 10-2-01(1), 8-1-02, 4-17-03, 6-12-03, 6-4-08, 9-1-09, 6-14-10, 6-28-10 (6), 6-28-10 (3), 7-28-15, 1-17-18, 3-25-20, 6-14-22.
	References in this version:	Ref-14233 DR-1MP R. 01/22

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12A-1.060	Registration	25922491	Effective: 06/14/2022
Proposed 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	25717918	3/31/2022 Vol. 48/63
Public Meeting 12A-1.0015 ......	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 .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	25675238	3/18/2022 Vol. 48/54
Development 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	24977323	9/9/2021 Vol. 47/175
Final 12A-1.060	Registration	23009193	Effective: 03/25/2020
Proposed 12A-1.060 ......	The purpose of the amendments to Rule 12A-1.060, F.A.C., is to incorporate references to new or updated forms used in the registration process. These forms simplify the initial registration process and allow for a streamlined ....	22684534	12/9/2019 Vol. 45/237
Public Meeting 12A-1.006 ......	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 .... December 3, 2019, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22639914	11/22/2019 Vol. 45/228
Development 12A-1.060 ......	The purpose of the amendments to Rule 12A-1.060, F.A.C., is to incorporate references to new or updated forms used in the registration process. These forms simplify the initial registration process and allow for a streamlined ....	22555039	10/31/2019 Vol. 45/213
Development 12A-1.060 ......	The purpose of the amendments to Rule 12A-1.060, F.A.C., is to incorporate references to new or updated forms used in the registration process. These forms simplify the initial registration process and allow for a streamlined ....	20014803	1/31/2018 Vol. 44/21
Final 12A-1.060	Registration	19910334	Effective: 01/17/2018
Proposed 12A-1.004 ......	PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, ....	19552307	10/18/2017 Vol. 43/202
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.004 Sales Tax Brackets Rule 12A-1.005 Admissions Rule .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	19515835	10/10/2017 Vol. 43/196
Development 12A-1.004 ......	The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate ....	19368783	9/5/2017 Vol. 43/172
Final 12A-1.060	Registration	16221327	Effective: 07/28/2015
Proposed 12A-1.060	Section 6, Chapter 2014-40, L.O.F., amended the provisions found in Section 212.18(3)(c), F.S., relating to an individual’s failure to register for sales and use tax. The purpose of the proposed amendments to Rule 12A-1.060, ....	15968351	5/6/2015 Vol. 41/88
Development 12A-1.060	Section 6, Chapter 2014-40, L.O.F., amended the provisions relating to an individual’s failure to register found in Section 212.18(3)(c), F.S. The purpose of the proposed amendments to Rule 12A-1.060, F.A.C. (Registration), ....	15702280	2/23/2015 Vol. 41/36
Final 12A-1.060	Registration	8795880	Effective: 06/28/2010
Final 12A-1.060	Registration	8795783	Effective: 06/28/2010
Final 12A-1.060	Registration	8748253	Effective: 06/14/2010
Public Meeting 12A-1.060	Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.060, F.A.C. (Registration). These proposed rule amendments were noticed .... May 11, 2010, during a regular meeting of the Governor and Cabinet, .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	8552895	4/23/2010 Vol. 36/16
Proposed 12A-1.060 ......	Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....	8495665	4/9/2010 Vol. 36/14
Proposed 12A-1.060	All In One Consultants, LLC, has filed a petition challenging the validity of the provisions of subparagraphs 12A-1.060(6)(a)1. and 2., F.A.C. All In One Consultants, LLC v. Department of Revenue (DOAH Case No. 09-3012RX). ....	8493143	4/9/2010 Vol. 36/14
Proposed 12A-1.060	Section 212.12(2)(d), F.S., as amended by section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, ....	8366655	3/12/2010 Vol. 36/10
Public Meeting 12A-1.060	Approval to publish a Notice of Proposed Rule for Sales and Use Tax Rule 12A-1.060, F.A.C. (Registration). February 24, 2010, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	8266842	2/12/2010 Vol. 36/06
Development 12A-1.060 ......	Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....	8135116	1/15/2010 Vol. 36/02
Development 12A-1.060	A petition challenging the validity of the provisions of subparagraphs 12A-1.060(6)(a)1. and 2., F.A.C. – All In One Consultants, LLC v. Department of Revenue (DOAH Case No. 09-3012RX). In the rule challenge, All In One ....	8093115	12/31/2009 Vol. 35/52
Development 12A-1.060	Section 212.12(2)(d), F.S., as amended by Section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, ....	7915702	11/13/2009 Vol. 35/45
Development 12A-1.060	Section 212.12(2)(d), F.S., as amended by section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, ....	7759435	10/16/2009 Vol. 35/41
Validity 12A-1.060	Maryland Fried Chicken of Union Park, Inc. vs. Department of Revenue; Case No.: 09-4317RX; Rule No.: 12A-1.060; Petition	7598512	9/4/2009 Vol. 35/35
Final 12A-1.060	Registration	7549236	Effective: 09/01/2009
Validity 12A-1.060	All in One Consultants, LLC. vs. Department of Revenue; Case No.: 09-3012RX; Rule No.: 12A-1.060; Petition	7446901	7/31/2009 Vol. 35/30
Public Meeting 12A-1.004 ......	Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.004, F.A.C. (Sales Tax Brackets), Rule 12A-1.038, F.A.C. (Consumer’s Certificate .... July 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7387052	7/17/2009 Vol. 35/28
Proposed 12A-1.004 ......	The purpose of the proposed amendments to these sections of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) update information on how to obtain sales tax and discretionary surtax rate tables; (2) clarify that ....	7108177	5/22/2009 Vol. 35/20
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rule sections. Sales and Use Tax – Rules 12A-1.004, F.A.C. (Sales Tax .... March 10, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	6717946	1/30/2009 Vol. 35/04
Development 12A-1.004 ......	The purpose of the proposed amendments to Rule 12A-1.004, F.A.C. (Sales Tax Brackets), is to update the information on how to obtain copies of tax rate tables from the Department. The purpose of the proposed amendments ....	6541697	12/19/2008 Vol. 34/51
Final 12A-1.060	Registration	5673935	Effective: 06/04/2008
Public Meeting 12A-1.001 ......	The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor .... April 29, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5496522	4/11/2008 Vol. 34/15
Public Meeting 12A-1.057 ......	Approval of the proposed amendments to Rule 12A-1.057 (Alcoholic and Malt Beverages), Rule 12A-1.060 (Registration), and Rule 12A-1.097 (Public .... April 15, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5397194	3/21/2008 Vol. 34/12
Proposed 12A-1.057 ......	The purpose of the proposed amendment to Rule 12A-1.057, Florida Administrative Code (F.A.C.) (Alcoholic and Malt Beverages), is to delete an unnecessary reference to the Department’s authority to require a surety bond or ....	5156052	1/25/2008 Vol. 34/04
Development 12A-1.057 ......	The purpose of the proposed amendment to Rule 12A-1.057, F.A.C. (Alcoholic and Malt Beverages), is to delete an unnecessary reference to the Department’s authority to require a surety bond or cash deposit. The purpose ....	4772417	10/26/2007 Vol. 33/43
Development 12A-1.060	The purpose of this rule development is to establish procedures and criteria pursuant to Section 212.14(4), F.S., for when the Department will require a cash deposit, cash bond, surety bond, or irrevocable letter of credit ....	3945977	3/30/2007 Vol. 33/13
Final 12A-1.060	Registration	1277216	Effective: 06/12/2003

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