Rule: 12A-1.0371 Prev   Up   Next

Rule Title: Sales of Coins, Currency, or Bullion
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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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):

VIEW_RULE Effective Date: 5/9/2013
History Notes: Rulemaking Authority 212.05(1)(j), 212.08(7)(ww), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(19), 212.05(1)(j), 212.08(7)(ww) FS. History–New 3-17-93, Amended 10-17-94, 6-28-00, 5-9-13.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.0371
Sales of Coins, Currency, or Bullion 12919932 Effective:
05/09/2013
View Text Proposed
12A-1.003
......
The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single .... 12469949 1/7/2013
Vol. 39/04
View Text Development
12A-1.003
......
Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed .... 11756611 7/20/2012
Vol. 38/29
View Text Final
12A-1.0371
Sales of Coins, Currency, or Bullion 1275470 Effective:
06/28/2000