Rule: 12A-1.061 Prev   Up   Next

Rule Title: Rentals, Leases, and Licenses to Use Transient Accommodations
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 125.0104(3)(k), 125.0108(2)(e), 212.0305(3)(f), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), 119.071(5), 212.02(2), (10)(a)-(g), (16), 212.03(1), (2), (3), (4), (5), (7), 212.031, 212.054(3)(h), 212.055, 212.08(6), (7)(i), (m), 212.11(1), (2), 212.12(7), (9), (12), 212.13(2), 212.18(2), (3), 213.37, 213.756 FS. History–Revised 10-7-68, 1-7-70, Amended 1-17-71, Revised 6-16-72, Amended 7-19-72, 4-19-74, 12-11-74, 5-27-75, 10-18-78, 4-11-80, 7-20-82, 1-29-83, 6-11-85, Formerly 12A-1.61, Amended 10-16-89, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 7-1-99, 3-4-01(4), 3-4-01(2), (5), (14), 10-2-01, 8-1-02, 9-1-09, 6-28-10, 7-20-11, 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-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 12920514 Effective:
05/09/2013
View Text Proposed
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to: (1) provide in the Department’s rule regarding sales tax imposed on transient accommodations .... 12470240 1/7/2013
Vol. 39/04
View Text Development
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to: (1) provide that the rule governs the administration of sales tax and any locally-imposed .... 11757387 7/20/2012
Vol. 38/29
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 10120124 Effective:
07/20/2011
View Text Proposed
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in Chapter 2009-133, L.O.F. This .... 9885481 5/6/2011
Vol. 37/18
View Text Public Meeting
12A-1.061
Approval to publish a Notice of Proposed Rulemaking for Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), ....
  April 19, 2011, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
9767529 3/25/2011
Vol. 37/12
View Text Development
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in Chapter 2009-133, L.O.F. This .... 9141588 9/24/2010
Vol. 36/38
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 8795977 Effective:
06/28/2010
View Text Development
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in Chapter 2009-133, L.O.F. This .... 8689277 5/28/2010
Vol. 36/21
View Text Proposed
12A-1.060
......
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8495665 4/9/2010
Vol. 36/14
View Text Development
12A-1.060
......
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8135116 1/15/2010
Vol. 36/02
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 7549333 Effective:
09/01/2009
View Text Public Meeting
12A-1.004
......
Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.004, F.A.C. (Sales Tax Brackets), Rule 12A-1.038, F.A.C. (Consumer’s Certificate ....
  July 28, 2009, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7387052 7/17/2009
Vol. 35/28
View Text Proposed
12A-1.004
......
The purpose of the proposed amendments to these sections of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) update information on how to obtain sales tax and discretionary surtax rate tables; (2) clarify that .... 7108177 5/22/2009
Vol. 35/20
View Text Public Meeting
12A-1.004
......
Approval to publish a Notice of Proposed Rulemaking for the following rule sections. Sales and Use Tax – Rules 12A-1.004, F.A.C. (Sales Tax ....
  March 10, 2009, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
6717946 1/30/2009
Vol. 35/04
View Text Development
12A-1.004
......
The purpose of the proposed amendments to Rule 12A-1.004, F.A.C. (Sales Tax Brackets), is to update the information on how to obtain copies of tax rate tables from the Department. The purpose of the proposed amendments .... 6541697 12/19/2008
Vol. 34/51
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 1277313 Effective:
08/01/2002