8366655, 12A-1.060 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 8366655

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.060

Registration

PURPOSE:

Section 212.12(2)(d), F.S., as amended by section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, is liable for a specific penalty of 100 percent of any unreported or any uncollected tax or fee. The person who has received such written notice may file a written challenge to the notice in accordance with the procedures established by the Department. The purpose of this rulemaking is to provide for issuance of a notice alerting a person of the requirement to register his or her business and the procedures by which that person may timely file a written challenge to such notice. The effect of this rulemaking is to inform taxpayers of the Department’s procedures for imposing the penalties for failure to register after written notice has been issued by the Department and the procedures for timely filing a written challenge to such written notice.

SUMMARY:

The proposed amendments to Rule 12A-1.060, F.A.C. (Registration): (1) provide that when a person conducting business in Florida fails or refuses to register, the Department will issue a written notice to alert that person of the requirement to register; (2) provide that to challenge the notice issued by the Department, a written challenge must be filed within 30 days of the date of the notice; (3) specify the criteria for what must be contained within a written challenge and how to file the challenge with the Department; (4) provide when the Department will authorize an extension period of 15 calendar days within which to file a written challenge to the notice; (5) provide that any person who fails to timely request an extension of time to file a challenge to the Department's notices, or who fails to timely file a challenge, will result in forfeiture of the person's right to challenge the notice issued by the Department; (6) provide that the Department will issue a response to a timely-filed written challenge to the notice; (7) provide that a $100 registration fee will be imposed upon any person who waives the right to a file a written challenge to the notice, who fails to timely file a written challenge to the notice, or who fails or refuses to register after the Department has issued a response to a challenge determining that the person is required to register; and (8) provide that these procedures are for investigative purposes, as provided in Section 120.57(5), F.S.

RULEMAKING AUTHORITY:

212.12(2)(d), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.12(2), (5), (6), 212.18(3) FS.

PRINT PUBLISH DATE:

3/12/2010 Vol. 36/10

COMMENTS:

From 3/12/2010 To 4/2/2010 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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