Rule: 12A-1.012 Prev Up Next
| Rule Title: Repossessed Merchandise and Bad Debts | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Sales and Use Tax | ||
| Chapter: | SALES AND USE TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 4/16/2018 |
| History Notes: | Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.06(1), 212.13(2), 212.17(1), (2), (3), 212.18(2), 213.35, 215.26 FS. History–New 10-7-68, Amended 1-17-71, 6-16-72, 2-21-77, 9-28-78, 7-20-82, Formerly 12A-1.12, Amended 12-13-88, 2-16-93, 4-16-18. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Repossessed Merchandise and Bad Debts | 20244984 |
Effective: 04/16/2018 |
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The purpose of the proposed amendments to Rule 12A-1.012, F.A.C., is to: (1) remove the recitation of statutory provisions regarding the taxability of sales made on any kind of deferred payment plan; (2) clarify that the .... | 19955148 |
1/16/2018 Vol. 44/10 |
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The purpose of the proposed amendments to Rule 12A-1.007, F.A.C., is to: (1) correct the title provided for Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State for Licensing .... | 19663469 |
11/2/2017 Vol. 43/213 |
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Repossessed Merchandise and Bad Debts | 1273336 |
Effective: 02/16/1993 |
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