20433164, 12AER18-02 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 20433164

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER18-02

Equipment Used to Generate Emergency Electric Energy

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 56, Chapter 2018-118, L.O.F., provides an exemption from sales tax paid on equipment used to generate emergency electric energy at nursing homes and assisted living facilities. The exemption can be applied at the time of purchase or through a refund of the tax paid. This requires the creation of a form to be used by taxpayers seeking a refund.
Section 56, Chapter 2018-118, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering the refund provisions. Given the application period set out in the law, an emergency rule is the most appropriate and expedient means to provide taxpayers with the necessary refund application. This emergency rule incorporates, by reference, Form DR-26SIGEN, Application for Refund – Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities, effective May, 2018.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized in Section 56, Chapter 2018-118, L.O.F., the promulgation of an emergency rule by the Department to provide forms and instructions to seek a refund of tax paid on qualifying purchases. The promulgation of this emergency rule, incorporating by reference the form used to apply for the refund, ensures that the public is notified by the most appropriate and expedient means regarding the process to elect to use this reporting method.

SUMMARY:

Emergency Rule 12AER18-02 incorporates, by reference, Form DR-26SIGEN, Application for Refund – Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities, to allow taxpayers to seek a refund of tax on qualifying purchases, as provided by law.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)717-6309.

PRINT PUBLISH DATE:

5/18/2018 Vol. 44/98

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12AER18-02&PDate=5/18/2018&Section=4

REFERENCE MATERIALS:

No reference(s).

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