18148911, 12A-17.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 18148911

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER

Overview

RULE:

12A-17.003	Registration
12A-17.005	Public Use Forms

PURPOSE:

Chapter 2016-059, L.O.F., modified provisions related to secondhand dealers to add a kiosk option, and to clarify registration and holding requirements for dealers.  The purpose of the proposed amendments to Rule 12A-17.003, F.A.C., is to update registration requirements for secondhand dealers and secondary metal recyclers to comply with statutory changes.
The purpose of the proposed amendments to Rule 12A-17.005, F.A.C., is to adopt, by reference, changes to two forms used by the Department in the registration of secondhand dealers and secondary metal recyclers.  The modified forms are the DR-1S (Registration Application for Secondhand Dealers and Secondary Metals Recyclers), and the DR-1SN (Instructions - Registration Application for Secondhand Dealers and Secondary Metals Recyclers).

SUMMARY:

The proposed amendments implement statutory changes to the registration process for secondhand dealers.  These amendments revise both the rule language in Rule 12A-17.003, F.A.C., as well as updating two related forms, incorporated by reference in Rule 12A-17.005, F.A.C.

RULEMAKING AUTHORITY:

213.06(1), 538.11, 538.37 FS

LAW:

213.053(9), (11), 538.09, 538.25, 538.31, 538.32, 539.002 FS.

PRINT PUBLISH DATE:

10/26/2016 Vol. 42/209

COMMENTS:

From 10/26/2016 To 11/16/2016 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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