19553083, 12A-15.014 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19553083

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.014

Transition Rule

PURPOSE:

The purpose of the proposed amendments to Rule 12A-15.014, F.A.C., is to implement statutory changes made by Chapter 2017-36 L.O.F., and to bring the sales tax rate for electricity into compliance with current law.

SUMMARY:

The proposed amendments incorporate the reduction of the sales tax rate for certain leases and licenses to use real property provided by section 21 of Chapter 2017-36 L.O.F., and bring the sales tax rate for electricity into compliance with current law.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.05(1), 212.054, 212.055, 212.06(10) FS.

PRINT PUBLISH DATE:

10/18/2017 Vol. 43/202

COMMENTS:

From 10/18/2017 To 11/8/2017 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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