Rule: 12A-1.005 Prev   Up   Next

Rule Title: Admissions
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: 1/17/2018
History Notes: Rulemaking Authority 212.04(4), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(1), 212.04, 212.08(6), (7), 616.260 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 7-19-72, 12-11-74, 9-28-78, 7-3-79, 12-3-81, 7-20-82, Formerly 12A-1.05, Amended 1-2-89, 12-16-91, 10-17-94, 3-20-96, 3-4-01, 10-2-01, 4-17-03, 6-28-05, 4-26-10, 1-12-11, 1-17-13, 1-19-15, 1-17-18.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
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-1.005
Admissions 19910043 Effective:
01/17/2018
View Text Proposed
12A-1.004
......
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, .... 19552307 10/18/2017
Vol. 43/202
View Text Public Meeting
12A-1.004
......
Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.004 Sales Tax Brackets Rule 12A-1.005 Admissions Rule ....
  October 17, 2017, 8:00 a.m.
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
19515835 10/10/2017
Vol. 43/196
View Text Development
12A-1.004
......
The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate .... 19368783 9/5/2017
Vol. 43/172
View Text Final
12A-1.005
Admissions 15496931 Effective:
01/19/2015
View Text Public Hearing
12A-1.005
Approval of the proposed rules listed below. The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 ....
  December 9, 2014, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
15321264 11/26/2014
Vol. 40/230
View Text Correction
12A-1.005
Admissions 15225622 10/30/2014
Vol. 40/212
View Text Proposed
12A-1.005
The purpose of the proposed amendment to Rule 12A-1.005, F.A.C. (Admissions), is to update the rule in accordance with a change made to Section 212.04(2)(a), F.S., by Section 1, Chapter 2014-29, L.O.F. 15184979 10/17/2014
Vol. 40/203
View Text Development
12A-1.005
The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to update the rule in accordance with legislative changes made to Section 212.04(2)(a), F.S. by Section 1, Chapter 2014-29, L.O.F. 14991464 8/28/2014
Vol. 40/168
View Text Final
12A-1.005
Admissions 12455205 Effective:
01/17/2013
View Text Public Meeting
12A-1.005
: Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the September 28, 2012 (Vol. ....
  December 11, 2012, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
12318241 11/27/2012
Vol. 38/78
View Text Change
12A-1.005
......
Admissions, Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies 12264018 11/9/2012
Vol. 38/69
View Text Proposed
12A-1.005
......
The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce are not subject to the tax imposed on admissions. Effective July 1, 2012, .... 12040045 9/28/2012
Vol. 38/39
View Text Development
12A-1.005
......
The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, are .... 11754574 7/20/2012
Vol. 38/29
View Text Final
12A-1.005
Admissions 9559561 Effective:
01/12/2011
View Text Proposed
12A-1.005
......
Section 6, Chapter 2010-147, L.O.F., reinstates the exemption Section 212.04(2)(a)2., F.S., for admission charges to an event held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, .... 9223359 10/8/2010
Vol. 36/40
View Text Development
12A-1.005
......
The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to include the expansion of the exemption for admissions to certain professional sporting events and the exemption for admission charges to .... 8991238 8/13/2010
Vol. 36/32
View Text Final
12A-1.005
Admissions 8539606 Effective:
04/26/2010
View Text Correction
12A-1.005
......
Admissions, Exemption for Qualified Production Companies, Public Use Forms 8189048 1/29/2010
Vol. 36/04
View Text Proposed
12A-1.005
......
Effective July 1, 2009, the exemption from the tax on admission charges to certain events sponsored by a governmental entity, sports authority, or sports commission provided in Section 212.04(2)(a)2.b., F.S., expired. The .... 8090593 12/31/2009
Vol. 35/52
View Text Development
12A-1.005
......
Effective July 1, 2009, the exemption from the tax on admission charges to certain events sponsored by a governmental entity, sports authority, or sports commission provided in Section 212.04(2)(a)2.b., F.S., expires. The .... 7667382 9/25/2009
Vol. 35/38
View Text Withdrawal
12A-1.0011
......
Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions 6690010 1/23/2009
Vol. 35/03
View Text Change
12A-1.0011
......
Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions, Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, .... 5055851 12/28/2007
Vol. 33/52
View Text Proposed
12A-1.0011
......
The purpose of the proposed changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to update, consistent with current statutory provisions: (1) the application of tax on the sale of food products generally sold by .... 4717030 10/12/2007
Vol. 33/41
View Text Development
12A-1.0011
......
The Department has assembled a working draft of proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), for the purpose of gathering input and comment from the public regarding sales of grocery items, meals, .... 3906595 3/23/2007
Vol. 33/12
View Text Final
12A-1.005
Admissions 1272366 Effective:
06/28/2005