Rule: 12A-1.070 Prev Up Next
| Rule Title: Leases and Licenses of Real Property; Storage of Boats and Aircraft | |||
| 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):
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Effective Date: | 8/6/2024 |
| History Notes: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(6), 212.031 FS. History?New 10-7-68, Amended 2-8-69, 10-7-69, 6-16-72, 9-26-77, 10-18-78, 12-31-81, 7-20-82, Formerly 12A-1.70, Amended 1-2-89, 3-27-95, 7-17-95, 1-17-18, 1-8-19, 12-12-19, 6-14-22, 12-1-23, 8-6-24. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 28557108 |
Effective: 08/06/2024 |
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The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to reflect the decrease of the state sales tax rate from 4.5% to 2.0%, effective June 1, 2024, on the rental, lease, or license to use, occupy, or enter .... | 28442260 |
6/13/2024 Vol. 50/116 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... June 12, 2024, 9:oo am, during a regular meeting of the Governor .... R. A. Gray Building, 500 S. Bronough Street, Tallahassee, Fl.... |
28423442 |
6/6/2024 Vol. 50/111 |
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The purpose of the proposed amendments to Rule 12A-1.070 (Leases and Licenses of Real Property; Storage of Boats and Aircraft), F.A.C., is to reflect the decrease of the state sales tax rate from 4.5 % to 2.0%, effective .... | 28276390 |
4/18/2024 Vol. 50/77 |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 27782078 |
Effective: 12/01/2023 |
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The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to incorporate the reduction of the tax rate from 5.5 percent to 4.5 percent, effective December 1, 2023, on the rental, lease, or license to use, occupy, .... | 27570618 |
9/19/2023 Vol. 49/182 |
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Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
27533176 |
9/12/2023 Vol. 49/177 |
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The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to incorporate the reduction of the tax rate from 5.5 percent to 4.5 percent effective December 1, 2023, on the rental, lease, or license to use, occupy, .... | 27280297 |
6/30/2023 Vol. 49/127 |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 25922588 |
Effective: 06/14/2022 |
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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 |
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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 .... 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 |
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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 |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 22726535 |
Effective: 12/12/2019 |
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Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected .... | 22416814 |
9/25/2019 Vol. 45/187 |
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Approval to publish a Notice of Proposed Rule for the following rules:
12A-1.070, Leases and Licenses of Real Property; Storage of Boats and .... September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
22384901 |
9/16/2019 Vol. 45/180 |
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Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected .... | 22290423 |
8/21/2019 Vol. 45/163 |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 21292196 |
Effective: 01/08/2019 |
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The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes. | 20895660 |
9/14/2018 Vol. 44/180 |
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Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible .... | 20613293 |
7/2/2018 Vol. 44/128 |
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Okaloosa County, Florida, (“Petitioner”) The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on February 16, 2018, .... |
20420263 |
5/15/2018 Vol. 44/95 |
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Okaloosa County, Florida. A copy of the Petition for Declaratory Statement may be obtained by contacting: Sarah Wachman Chisenhall, Agency Clerk, Florida Department .... |
20079308 |
2/16/2018 Vol. 44/33 |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 19910431 |
Effective: 01/17/2018 |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 19748344 |
11/17/2017 Vol. 43/223 |
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The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., to the sales tax rate for certain leases of real property and to make technical changes .... | 19552598 |
10/18/2017 Vol. 43/202 |
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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 |
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The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., to the sales tax rate for certain leases of real property and to make technical changes .... | 19368880 |
9/5/2017 Vol. 43/172 |
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The purpose of the proposed amendments to Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property) is to update, consistent with current statutory provisions, the tax imposed on the rental, lease, or license to use, .... | 11877182 |
8/17/2012 Vol. 38/33 |
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The purpose of the proposed amendments to Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property) is to update, consistent with current statutory provisions, the tax imposed on the rental, lease, or license to use, .... | 11507030 |
5/18/2012 Vol. 38/20 |
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The purpose of this rule development is to discuss guidelines concerning when certain expenditures or payments made by the lessee/tenant are considered part of the total rent or license fee charged for the use of real property .... | 10353215 |
9/2/2011 Vol. 37/35 |
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Leases and Licenses of Real Property; Storage of Boats and Aircraft | 1278186 |
Effective: 07/17/1995 |
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