| Notice: 30314166 | |||
| Final Adopted Version in F.A.C. | |||
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| Department: | DEPARTMENT OF REVENUE | ||
| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | SALES AND USE TAX | ||
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Overview |
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| RULE: |
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| RULE FILE DATE: | 12/9/2025 | ||
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| RULE EFFECTIVE DATE: | 12/29/2025 | ||
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| HISTORY NOTES: | Rulemaking Authority 212.18(2), (3), 212.183, 213.06(1) FS. Law Implemented 212.054(3)(a)1., 212.0598, 212.06(11), 212.08(4)(a)2., (8), (9), 212.18(3), 212.183 FS. History–New 4-7-92, Amended 5-19-93, 9-14-93, 11-16-93, 9-30-99, 10-2-01, 6-12-03, 9-1-09, 5-9-13, 1-11-16, 12-29-25. | ||
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| OVERSIGHT COMMITTEE: | Joint Administrative Procedures Committee Florida Administrative Law Central Online Network (F.A.L.C.O.N.) |
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| RELATED COURT CASES: | Division of Administrative Hearings | ||
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| FEDERAL RULES
AND REGULATIONS: |
Electronic Code of Federal Regulations | ||
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| HOW TO LINK TO
THIS NOTICE: |
http://flrules.org/gateway/ruleno.asp?id=12A-1.0911&Section=0 | ||
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| REFERENCE MATERIALS: | No reference(s). | ||
