17186, 12A-15.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 17186

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.003	Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
12A-15.011	Coin-Operated Amusement and Vending Machines, and Other Devices

PURPOSE:

The purpose of the proposed amendments to Rule 12A-15.003, F.A.C. (Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax), is to provide when dealers who receive consideration for the issuance of a service warranty are required to collect the discretionary sales surtax.
The purpose of the proposed amendments to Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), is to correct divisor rates for sales of food, beverages, and other items of tangible personal property made through vending machines in counties imposing a 1/4 percent or 3/4 percent discretionary sales surtax.

SUMMARY:

The proposed amendments to Rule 12A-15.003, F.A.C. (Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax), provide that any dealer who receives consideration for the issuance of a service warranty is required to collect surtax at the rate imposed by the county where the tangible personal property indemnified by the service warranty is delivered or located.
The proposed amendments to Rule 12A-15.011, F.A.C. (Coin-Operated Amusement and Vending Machines, and Other Devices), correct the divisor rates for counties that impose a discretionary sales surtax at the rates of 1/4 percent or 3/4 percent for purposes of computing the amount of sales tax, plus surtax, due on sales of food, beverages, and other items of tangible personal property made through vending machines.

RULEMAKING AUTHORITY:

212.05(1)(h) FS., 212.0515 FS., 212.17(6) FS., 212.18(2) FS., 213.06(1) FS.

LAW:

212.02(24) FS., 212.05(1) FS., 212.0506 FS., 212.0515 FS., 212.054 FS., 212.055 FS., 212.0596 FS., 212.06(1)(4)(6)(8)(10) FS., 212.07(2)(8) FS., 212.12(11) FS., 212.18(3) FS., 212.183 FS.

PRINT PUBLISH DATE:

1/13/2006 Vol. 32/02

COMMENTS:

From 1/13/2006 To 2/3/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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