Rule: 12A-1.056 Prev   Up   Next

Rule Title: Tax Due at Time of Sale; Tax Returns and Regulations
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 212.17(6), 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, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7), 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.
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-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 12920320 Effective:
05/09/2013
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 12455496 Effective:
01/17/2013
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 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
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 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
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 6117322 Effective:
09/15/2008
View Text 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
View Text 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
View Text 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
View Text 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
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 4790653 Effective:
11/06/2007
View Text 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
View Text 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
View Text Final
12A-1.056
Tax Due at Time of Sale; Tax Returns and Regulations 1276925 Effective:
09/28/2004