Rule: 12A-1.011 Prev   Up   Next

Rule Title: Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice
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: 6/6/2011
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), (20), 212.05(1)(a)1.a., 212.06(1)(a), 212.07(2), 212.08(1), (4)(a)1., (7)(oo), (pp) FS. History–New 10-7-68, Amended 6-16-72, 9-28-78, 10-29-81, Formerly 12A-1.11, Amended 12-8-87, 1-2-89, 8-10-92, 6-19-01, 4-17-03, 11-3-09, 1-12-11, 6-6-11.
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-1.011
Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice 9975691 Effective:
06/06/2011
View Text Proposed
12A-1.011
Prior to amendment effective July 12, 2010, Rule 12A-1.020, F.A.C., provided that germicides used in the treatment of drinking water and sewage are exempt from tax. Provisions regarding the treatment of germicides for treating .... 9747159 3/18/2011
Vol. 37/11
View Text Final
12A-1.011
Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice 9559949 Effective:
01/12/2011
View Text Development
12A-1.011
The purpose of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, .... 9509315 12/23/2010
Vol. 36/51
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-1.011
Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice 7847220 Effective:
11/03/2009
View Text Change
12A-1.011
......
Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or .... 7622568 9/11/2009
Vol. 35/36
View Text Public Meeting
12A-1.011
......
Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, ....
  September 29, 2009, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7622277 9/11/2009
Vol. 35/36
View Text Public Hearing
12A-1.011
......
Proposed changes to the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly. The provisions ....
  August 31, 2009, 2:00 p.m.
  Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, ....
7477844 8/7/2009
Vol. 35/31
View Text Public Meeting
12A-1.011
......
Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, ....
  July 28, 2009, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7386664 7/17/2009
Vol. 35/28
View Text Change
12A-1.011
Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business 7278218 6/19/2009
Vol. 35/24
View Text Hearing
12A-1.011
......
Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or .... 6690689 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-1.011
Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice 1273239 Effective:
04/17/2003