Rule: 12A-15.008 Prev   Up   Next

Rule Title: Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: DISCRETIONARY SALES SURTAX

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

VIEW_RULE Effective Date: 6/14/2022
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.06(1), 212.14(5) FS. History–New 12-11-89, Amended 5-12-92, 8-10-92, 11-16-93, 3-20-96, 4-17-03, 6-14-22.
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-15.008
Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax 25923461 Effective:
06/14/2022
View Text Proposed
12A-15.001
......
The purpose of this rulemaking is to update the Department’s rules relating to discretionary sales surtax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. .... 25718112 3/31/2022
Vol. 48/63
View Text Public Meeting
12A-15.001
......
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, ....
25675335 3/18/2022
Vol. 48/54
View Text Development
12A-15.001
......
The purpose of this rulemaking is to update the Department’s rules relating to discretionary sales surtax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. .... 24977420 9/9/2021
Vol. 47/175
View Text Final
12A-15.008
Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax 1282939 Effective:
04/17/2003