Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 37 No. 39, September 30, 2011 issue of the Florida Administrative Weekly.

In response to comments received from the Joint Administrative Procedures Committee, dated November 3, 2011, the following changes have been made.

The second sentence in the second paragraph of “III-A Line 3. Sales Factor” on Page 11, Form F-1120N, Corporate Income/Franchise and Emergency Excise Tax Return for taxable years beginning on or after January 1, 2011 (incorporated by reference in renumbered paragraph (5)(b) of Rule 12C-1.051, F.A.C.), and the second sentence in the second paragraph of “III-A, Line 3. Sales” on Page 3, Form F-1065N, Instructions for Preparing Form F-1065 Florida Partnership Information Return (incorporated by reference in renumbered paragraph (3)(b) of Rule 12C-1.051, F.A.C.), has been changed so that, when adopted, that sentence will read:

The term “sales” is not limited to tangible personal property, and includes:

Paragraph (b) of renumbered subsection (2) of Rule 12C-1.343, F.A.C., has been changed so that, when adopted, that paragraph will read:

(b) The term “written notice” is defined in subsection ~~Subsection~~ 12C-1.003(6), F.A.C.~~, defines “written notice” as an original return, an amended return, or a final determination of an audit liability.~~