Rule: 12A-1.087 Prev   Up   Next

Rule Title: Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
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: 1/8/2019
History Notes: Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), (30), (31), (32), 212.05(1), 212.0501, 212.06(1), 212.08(3), (5)(a), (e), (7)(jjj), 212.085 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 10-18-78, 7-20-82, 4-12-84, Formerly 12A-1.87, Amended 12-13-88, 3-1-00, 6-19-01, 9-15-08, 1-17-13, 1-11-16, 1-10-17, 1-17-18, 1-8-19.
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-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 21292293 Effective:
01/08/2019
View Text Change
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 21127005 11/6/2018
Vol. 44/217
View Text Proposed
12A-1.0143
......
The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes. 20895660 9/14/2018
Vol. 44/180
View Text Development
12A-1.0143
......
Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible .... 20613293 7/2/2018
Vol. 44/128
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 19910528 Effective:
01/17/2018
View Text Proposed
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 212.08(5)(a), F.S., provided by Section 26, Chapter 2017-36, Laws of Florida. The new exemption created .... 19552792 10/18/2017
Vol. 43/202
View Text Public Meeting
12A-1.004
......
Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.004 Sales Tax Brackets Rule 12A-1.005 Admissions Rule ....
  October 17, 2017, 8:00 a.m.
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
19515835 10/10/2017
Vol. 43/196
View Text Development
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 212.08(5)(a), F.S., provided by Section 26, Chapter 2017-36, Laws of Florida. The new exemption created .... 19368977 9/5/2017
Vol. 43/172
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 18420511 Effective:
01/10/2017
View Text Change
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 18276466 11/17/2016
Vol. 42/224
View Text Proposed
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 12, Chapter 2016-220, Laws of Florida. The new exemption created in that section allows for the exempt sale .... 18148329 10/26/2016
Vol. 42/209
View Text Development
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C., is to incorporate legislative changes in Section 12, Chapter 2016-220, Laws of Florida. The new exemption created in that section allows for the exempt sale .... 17974311 9/7/2016
Vol. 42/174
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 16948730 Effective:
01/11/2016
View Text Change
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 16799544 11/20/2015
Vol. 41/226
View Text Proposed
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), .... 16691777 10/29/2015
Vol. 41/211
View Text Development
12A-1.087
The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes), .... 16508835 9/22/2015
Vol. 41/184
View Text Final
12A-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 12455593 Effective:
01/17/2013
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-1.005
......
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-1.087
Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 6117128 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 Hearing
12A-1.053
......
Approval of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), and Rule 12A-1.087, F.A.C. (Exemption for Power Farm ....
  July 29, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5823897 7/3/2008
Vol. 34/27
View Text Proposed
12A-1.053
......
The purpose of the proposed amendments to Rule 12A-1.053, Florida Administrative Code (F.A.C.), Electric Power and Energy, is to provide that provisions for the exemption provided by Section 19, Chapter 2006-289, Laws of .... 5471205 4/11/2008
Vol. 34/15
View Text Development
12A-1.053
......
The purpose of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to provide that provisions for the exemption for electricity used for the production or processing of agricultural farm products .... 4439998 8/10/2007
Vol. 33/32
View Text Final
12A-1.087
Partial Exemption for Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes 1279253 Effective:
06/19/2001