12469949, 12A-1.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12469949

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.003	Sales of Several Items to the Same Purchaser at the Same Time (Repealed)
12A-1.014	Refunds and Credits for Sales Tax Erroneously Paid
12A-1.034	Promotional Materials Exported from this State
12A-1.035	Funerals; Related Merchandise and Services
12A-1.0371	Sales of Coins, Currency, or Bullion
12A-1.038	Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039	Sales for Resale
12A-1.044	Vending Machines
12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations
12A-1.059	Fuels
12A-1.064	Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
12A-1.0641	Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
12A-1.068	Tire Recapping (Repealed)
12A-1.0911	Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
12A-1.097	Public Use Forms

PURPOSE:

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 sale; (2) remove obsolete provisions regarding refund applications for tax paid on or after October 1, 1994, and prior to July 1, 1999; (3) reflect the transfer of the licensing of funeral directors from persons licensed under Chapter 470, F.S. (Funeral Directing, Embalming, and Direct Disposition), to persons licensed under Part III, Chapter 497, F.S., (Funeral Directing, Embalming, and Related Services), to reflect the provisions of Chapter 2004-301, L.O.F., which amended and renumbered Chapter 470, F.S., to Part III, Chapter 497, F.S.; (4) correct the value of a U.S. Double Eagle Coin from $40 to $20; (5) remove obsolete provisions that required dealers to maintain blanket resale and exemption certificates; (6) remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate to reflect Section 212.0515(3), F.S., as amended by Section 6, Chapter 2010-138, L.O.F.; (7) remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991; (8) remove obsolete provisions regarding the imposition of interest; (9) repeal provisions regarding the charge for filling 22-pound liquefied petroleum gas tanks that are obsolete; (10) remove an unnecessary rule regarding the taxability of tires repaired or altered by recapping; (11) remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county; and (12) adopt, by reference, updates to the Certificate of Exemption for Entertainment Industry Qualified Production Company.

SUMMARY:

The proposed repeal of Rule 12A-1.003, F.A.C. (Sales of Several Items to the Same Purchaser at the Same Time), removes unnecessary rule provisions requiring sales tax to be collected on each single sale.
The proposed amendments to Rule 12A-1.014, F.A.C. (Refunds and Credits for Sales Tax Erroneously Paid), Rule 12A-1.034, F.A.C. (Promotional Materials Exported from this State), Rule 12A-1.064, F.A.C. (Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce), and Rule 12A-1.0641, F.A.C. (Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes), remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.
The proposed amendments to Rule 12A-1.035, F.A.C. (Funerals; Related Merchandise and Services), replace reference to persons previously licensed or registered under Chapter 470 or 497, F.S., to those persons licensed under Chapter 497, F.S.
The proposed amendments to Rule 12A-1.0371 (Sales of Coins, Currency, or Bullion), correct the referenced value of a U.S. Double Eagle Coin.
The proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), remove obsolete provisions which required dealers to maintain blanket resale and exemption certificates and obsolete references to other suggested exemption certificates.
The proposed amendments to Rule 12A-1.044, F.A.C. (Vending Machines): (1) remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate; and (2) remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991.
The proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), remove provisions regarding the imposition of interest on tax due prior to January 1, 2000.
The proposed amendments to Rule 12A-1.059, F.A.C. (Fuels): (1) remove provisions regarding the filling of 22-pound liquefied petroleum gas tanks that are no longer available; and (2) provide that the charge for filling liquefied petroleum gas tanks with gas to be used for purposes of residential heating, cooking, lighting, or refrigeration is tax-exempt when the selling dealer documents the tax-exempt use of the gas on the customer’s invoice or other written evidence of sale.
The proposed repeal of Rule 12A-1.068, F.A.C. (Tire Recapping), removes an unnecessary rule regarding the recapping of tires and the sale of recapped tires. 
The proposed amendments to Rule 12A-1.0911, F.A.C. (Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors), remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county.
The proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), adopt, by reference, updates to Form DR-231, Certificate of Exemption for Entertainment Industry Qualified Production Company, to remove obsolete taxpayer contact information and to correctly title the Florida Office of Film and Entertainment.

RULEMAKING AUTHORITY:

212.0515, 212.07(1)(b), 212.17(6), 212.18(2), 212.183, 213.06(1) FS.

LAW:

95.091, 212.02(2), (4), (9), (10)(g), (14), (15), (16), (19), (20), (24), 212.031, 212.05(1), 212.0515, 212.054(1), (2), (3)(l), 212.055, 212.0598, 212.06(1), (11), (16), 212.0601, 212.07(1), (2), 212.08(1), (2), (4)(a), (5)(m), (6), (7), (8), (9), 212.085, 212.11(1), 212.12(2), (3), (4), (6), (9), (13), 212.13(1), 212.13(5)(c), (d), 212.17(1), 212.18(2), (3), 212.183, 212.21(2), (3), 213.053(1), 213.255(1), (2), (3), 213.35, 215.26(2) FS.

PRINT PUBLISH DATE:

1/7/2013 Vol. 39/04

COMMENTS:

From 1/7/2013 To 1/28/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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