12A-1.056 : Tax Due at Time of Sale; Tax Returns and Regulations - Florida Administrative Rules, Law, Code, Register

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Rule Title: Tax Due at Time of Sale; Tax Returns and Regulations
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Sales and Use Tax
Chapter:	SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	1/1/2024
	History Notes:	Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 125.0104(3)(g), 125.0108(2)(a), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.0506(4), (11), 212.055, 212.06(1)(a), 212.0606, 212.11, 212.12(1), (2), (3), (4), (5), 212.14(2), 212.15(1), 213.235, 213.755, 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 FS. History–New 10-7-68, Amended 6-16-72, 10-21-75, 6-9-76, 11-8-76, 2-21-77, 4-2-78, 10-18-78, 12-23-80, 8-26-81, 9-24-81, 11-23-83, 5-28-85, Formerly 12A-1.56, Amended 3-12-86, 1-2-89, 12-19-89, 12-7-92, 10-20-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 4-17-03, 9-28-04, 11-6-07, 9-15-08, 1-17-13, 5-9-13, 6-14-22, 1-1-24.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations	27861521	Effective: 01/01/2024
Proposed 12A-1.001 ......	The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for certain sporting equipment brought into Florida ....	27570715	9/19/2023 Vol. 49/182
Public Meeting 12A-1.001 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27533467	9/12/2023 Vol. 49/177
Development 12A-1.001 ......	: The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for sporting equipment brought into Florida for ....	27314829	7/12/2023 Vol. 49/134
Final 12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations	25922297	Effective: 06/14/2022
Proposed 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	25717918	3/31/2022 Vol. 48/63
Public Meeting 12A-1.0015 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	25675238	3/18/2022 Vol. 48/54
Development 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	24977323	9/9/2021 Vol. 47/175
Final 12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations	12920320	Effective: 05/09/2013
Final 12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations	12455496	Effective: 01/17/2013
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
Proposed 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce are not subject to the tax imposed on admissions. Effective July 1, 2012, ....	12040045	9/28/2012 Vol. 38/39
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
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, are ....	11754574	7/20/2012 Vol. 38/29
Final 12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations	6117322	Effective: 09/15/2008
Public Meeting 12A-1.043 ......	The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor .... August 12, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5903825	7/25/2008 Vol. 34/30
Public Meeting 12A-1.056 ......	Approval of the proposed amendments to Rule 12A-1.056 (Tax Due at Time of Sale; Tax Returns and Regulations) and to Rule 12A-1.105 (Service .... July 29, 2008, during a regular meeting of the Governor and .... PLACE: Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5856586	7/18/2008 Vol. 34/29
Proposed 12A-1.056 ......	The purpose of the proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), is to: (1) clarify instructions to dealers who cannot reasonably compile the information required for ....	5707497	6/6/2008 Vol. 34/23
Development 12A-1.056 ......	The purpose of the proposed amendments to Rule 12A-1.056, Florida Administrative Code (F.A.C.) (Tax Due at Time of Sale; Tax Returns and Regulations) is to: (1) clarify instructions to dealers who cannot reasonably compile ....	5154985	1/25/2008 Vol. 34/04
Final 12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations	4790653	Effective: 11/06/2007
Proposed 12A-1.038 ......	The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) provide instructions for the Department’s ....	4459495	8/10/2007 Vol. 33/32
Development 12A-1.027 ......	: The purpose of the proposed amendments to Rule 12A-1.027, F.A.C. (Printing of Tangible Personal Property) is to provide guidelines for the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials ....	3533436	2/2/2007 Vol. 33/05
Final 12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations	1276925	Effective: 09/28/2004

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