Rule: 12A-1.091 Prev   Up   Next

Rule Title: Use Tax
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: 6/14/2022
History Notes: Rulemaking Authority 212.0596(3), 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.0596, 212.06(1), (2), (4), (7), (8), (11), 212.07(8), 212.183 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 11-6-85, Formerly 12A-1.91, Amended 7-7-92, 6-2-93, 11-16-93, 1-4-94, 5-18-94, 6-19-01, 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-1.091
Use Tax 25922685 Effective:
06/14/2022
View Text Proposed
12A-1.004
......
The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... 25717918 3/31/2022
Vol. 48/63
View Text Public Meeting
12A-1.0015
......
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, ....
25675238 3/18/2022
Vol. 48/54
View Text Development
12A-1.004
......
The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... 24977323 9/9/2021
Vol. 47/175
View Text Final
12A-1.091
Use Tax 1279544 Effective:
06/19/2001