13190659, 12A-12.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13190659

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SOLID WASTE FEES

Overview

RULE:

12A-12.001	New Tire Fee
12A-12.0011	Battery Fee

PURPOSE:

The purpose of the proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee), and Rule 12A-12.0011, F.A.C. (Battery Fee), is to clarify the application of the new tire fee and the battery fee imposed by Sections 403.718 and 403.7185, F.S., and reorganize the rules to improve readability and simplify provisions regarding the fees.

SUMMARY:

The proposed amendments to Rule 12A-12.001, F.A.C. (New Tire Fee): (1) reorganize the rule to improve readability and simplify provisions regarding the new tire fee imposed by Section 403.718, F.S.; (2) clarify that the fee is applicable when a new motor vehicle tire is sold to a governmental entity or a tax-exempt entity; (3) clarify the term “motor vehicle,” for purposes of the fee, providing examples of various types of vehicles and whether the tires sold for use on such vehicles are subject to the fee; (4) provide that tires used on racing vehicles that are not operated on Florida highways are not subject to the new tire fee; (5) revise the suggested exemption certificate used to purchase tires for vehicles that are not subject to the fee; and (6) put dealers on notice of the requirement to maintain the exemption certificates in their records.
The proposed amendments to Rule 12A-12.0011, F.A.C. (Battery Fee): (1) reorganize the rule to improve readability and simplify provisions regarding the lead-acid battery fee; (2) clarify that the fee imposed by Section 403.7185, F.S., is applicable when a battery is sold to a governmental entity or a tax-exempt entity; (3) adopt the revised provisions of Rule 12A-12.001, F.A.C., regarding the definition of “motor vehicle” for purposes of the fee; and (4) clarify the definition of a “new” lead-acid battery and a “remanufactured” lead-acid battery for purposes of the fee.

RULEMAKING AUTHORITY:

212.07(1)(b), 212.17(1)(a), (6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.

LAW:

212.07(1)(b), 212.12, 212.17(1)(a), 403.717, 403.718, 403.7185 FS.

PRINT PUBLISH DATE:

7/3/2013 Vol. 39/129

COMMENTS:

From 7/3/2013 To 7/24/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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