25716948, 12-13.007 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25716948

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPROMISE AND SETTLEMENT

Overview

RULE:

12-13.007	Grounds for Reasonable Cause for Compromise of Penalties
12-13.0075	Guidelines for Determining Amount of Compromise

PURPOSE:

The purpose of this rulemaking is to update the Department’s rules regarding compromise authority to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 5 of the chapter law amends Section 212.0596, to provide for the taxation of remote sales. Rules 12-13.007 and 12-13.0075 are being updated to allow penalty to be compromised based on reasonable cause on transactions involving remote sales of consumer goods when the person is not required to register as a dealer and has paid use tax and interest on the item. Section 11 of the chapter law amends Section 212.12, Florida Statutes, to eliminate the sales tax bracket system for calculating sales and use tax and replaces it with a rounding algorithm. Rule 12-13.0075 is amended to reflect this change by eliminating obsolete guidelines for compromising tax, interest, and penalty for the failure to use the bracket system.

SUMMARY:

The proposed revision to Rule 12-13.007 replaces the term mail order sales with the term remote sales and is consistent with emergency rule 12ER21-3. The proposed revisions to Rule 12-13.0075 strike language related to the sales tax bracket system, which has been replaced by a rounding algorithm; replaces the term mail order sales with the term remote sales; and is consistent with emergency rule 12ER21-4.

RULEMAKING AUTHORITY:

212.07(9)(c), 213.06(1), 213.21(5), (9) FS.

LAW:

213.21, 213.24(3) FS.

PRINT PUBLISH DATE:

3/31/2022 Vol. 48/63

COMMENTS:

From 3/31/2022 To 4/21/2022 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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