Rule: 12A-1.071 Prev   Up   Next

Rule Title: Rentals, Leases, or License to Use Tangible Personal Property
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: 11/3/2009
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(1), (4), (10)(g), (12), (14)(a), (15)(a), (16), (19), 212.04, 212.05(1)(c), (d), (f), (h), (i), 212.06(1)(a), (2)(e), (8), 212.08(7)(e), (f), (v), (y), 212.11(2), (3), 212.12(9), 212.18(2), 402.61 FS. History?New 10-7-68, Amended 1-7-70, 6-16-72, 12-11-74, 12-31-81, 7-20-82, Formerly 12A-1.71, Amended 1-2-89, 10-5-92, 11-16-93, 8-15-94, 10-17-94, 3-20-96, 8-1-02, 6-12-03, 9-28-04, 11-3-09.
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-1.071
Rentals, Leases, or License to Use Tangible Personal Property 7847414 Effective:
11/03/2009
View Text Change
12A-1.011
......
Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or .... 7622568 9/11/2009
Vol. 35/36
View Text Public Meeting
12A-1.011
......
Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, ....
  September 29, 2009, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7622277 9/11/2009
Vol. 35/36
View Text Public Hearing
12A-1.011
......
Proposed changes to the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly. The provisions ....
  August 31, 2009, 2:00 p.m.
  Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, ....
7477844 8/7/2009
Vol. 35/31
View Text Public Meeting
12A-1.011
......
Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, ....
  July 28, 2009, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7386664 7/17/2009
Vol. 35/28
View Text Hearing
12A-1.011
......
Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or .... 6690689 1/23/2009
Vol. 35/03
View Text Change
12A-1.0011
......
Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions, Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, .... 5055851 12/28/2007
Vol. 33/52
View Text Proposed
12A-1.0011
......
The purpose of the proposed changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to update, consistent with current statutory provisions: (1) the application of tax on the sale of food products generally sold by .... 4717030 10/12/2007
Vol. 33/41
View Text Development
12A-1.0011
......
The Department has assembled a working draft of proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), for the purpose of gathering input and comment from the public regarding sales of grocery items, meals, .... 3906595 3/23/2007
Vol. 33/12
View Text Final
12A-1.071
Rentals, Leases, or License to Use Tangible Personal Property 1278283 Effective:
09/28/2004