Rule: 12A-15.014 Prev Up Next
| Rule Title: Transition Rule | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 6/14/2022 |
| History Notes: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.031, 212.05(1), 212.05011, 212.054, 212.055 FS. History–New 12-11-89, Amended 11-16-93, 3-20-96, 10-2-01, 4-17-03, 1-17-18, 1-8-19, 12-12-19, 6-14-22. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Transition Rule | 25923655 |
Effective: 06/14/2022 |
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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 |
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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 |
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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 |
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Transition Rule | 22726826 |
Effective: 12/12/2019 |
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Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate on the lease of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to conform the state sales tax rate .... | 22416911 |
9/25/2019 Vol. 45/187 |
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Approval to publish a Notice of Proposed Rule for the following rule:
12A-15.014, Transition Rule
September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
22384998 |
9/16/2019 Vol. 45/180 |
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Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate on the lease of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to conform the state sales tax rate .... | 22290520 |
8/21/2019 Vol. 45/163 |
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Transition Rule | 21292487 |
Effective: 01/08/2019 |
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The proposed change is necessary to implement a statutory change. | 20895757 |
9/14/2018 Vol. 44/180 |
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The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2018 Legislature reduced the state rate on the lease of real property from 5.8% to 5.7%. The purpose of the proposed amendment .... | 20613390 |
7/2/2018 Vol. 44/128 |
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Transition Rule | 19910916 |
Effective: 01/17/2018 |
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The purpose of the proposed amendments to Rule 12A-15.014, F.A.C., is to implement statutory changes made by Chapter 2017-36 L.O.F., and to bring the sales tax rate for electricity into compliance with current law. | 19553083 |
10/18/2017 Vol. 43/202 |
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Approval to publish a Notice of Proposed Rulemaking for the following rule:
Rule 12A-15.014 Transition Rule October 17, 2017, a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
19516029 |
10/10/2017 Vol. 43/196 |
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The purpose of the proposed amendments to Rule 12A-15.014, F.A.C., is to implement statutory changes made by Chapter 2017-36 L.O.F., and to bring the sales tax rate for electricity into compliance with current law. | 19369268 |
9/5/2017 Vol. 43/172 |
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Transition Rule | 1283327 |
Effective: 04/17/2003 |
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