15968351, 12A-1.060 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15968351

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.060

Registration

PURPOSE:

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, F.A.C. (Registration), is to remove the registration penalty provisions that are no longer needed due to the statutory change.

SUMMARY:

The proposed amendments to Rule 12A-1.060, F.A.C. (Registration), remove the registration penalty provisions that are no longer needed due to the statutory change.

RULEMAKING AUTHORITY:

212.12(2)(d), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

119.071(5), 212.03(1), (2), 212.04(4), 212.0596(1), (2), 212.06(2), 212.12(2), (5), (6), 212.14(4), 212.16(1), (2), 212.18(3) FS

PRINT PUBLISH DATE:

5/6/2015 Vol. 41/88

COMMENTS:

From 5/6/2015 To 5/27/2015 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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