22290520, 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: 22290520

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.014

Transition Rule

PURPOSE:

Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate on the lease of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to conform the state sales tax rate reflected in rule to match the statutory change.

SUBJECT:

State sales tax rate on the lease of real property.

RULEMAKING AUTHORITY:

212.18(2), 213.06(1), F.S.

LAW:

212.031, 212.05(1), 212.05011, 212.054, 212.055, F.S.

PRINT PUBLISH DATE:

8/21/2019 Vol. 45/163

RELATED STATUTES
AND LAWS:

212.18(2), 213.06(1), F.S., 212.031, 212.05(1), 212.05011, 212.054, 212.055, F.S.

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=12A-15.014&PDate=8/21/2019&Section=1

REFERENCE MATERIALS:

No reference(s).

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