472892, 12AER06-5 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 472892

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER06-5

Sales of Books, Clothing and School Supplies during the Period July 22 through July 30, 2006

SUMMARY:

Emergency Rule 12AER06-5 notifies the general public and retailers of the exemption during the period from 12:01 a.m., July 22, 2006, through midnight, July 30, 2006, for sales of books, clothing, wallets, or bags having a selling price of $50 or less per item and for sales of school supplies having a selling price of $10 per item or less.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Alan Fulton, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)488-8026.

PRINT PUBLISH DATE:

7/7/2006 Vol. 32/27

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=12AER06-5&PDate=7/7/2006&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.