Rule: 12A-1.072 Prev Up Next
| Rule Title: Advertising Agencies | |||
| Department: | DEPARTMENT OF REVENUE | 
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| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services 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: | 3/4/2001 | 
| History Notes: | Rulemaking Authority 212.08(7)(vv), 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.06(1), 212.08(7)(v), (vv) FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 7-20-82, Formerly 12A-1.72, Amended 3-4-01. | |
| References in this version: | No reference(s). | 
| Notice / Adopted  | 
				
				
				Description | ID | Publish Date  | 
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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) clarify the exemption for blind persons applies to partially sighted persons who hold an identification card issued by .... | 30095916 | 
					
						   10/13/2025 Vol. 51/199  | 
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				The purpose of the draft amendments to Rule 12A-1.001(3), F.A.C. (Specific Exemptions), is to clarify that persons partially sighted that hold an identification card issued by the Division of Blind Services, as provided .... | 29828390 | 
					
						   7/31/2025 Vol. 51/148  | 
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				Advertising Agencies | 1278380 | 
					
						  Effective: 03/04/2001  | 
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