Rule: 12A-1.038 Prev   Up   Next

Rule Title: Consumer's Certificate of Exemption; Exemption Certificates
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 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.02(4), (14)(c), 212.07(1), 212.08(6), (7), 212.085, 212.18(2), (3) FS. History?New 10-7-68, Amended 6-16-72, 9-28-78, 7-20-82, 4-29-85, Formerly 12A-1.38, Amended 8-10-92, 3-17-93, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 7-31-03, 6-28-04, 11-6-07, 9-1-09, 5-9-13, 2-17-15, 1-11-16, 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 Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 19910140 Effective:
01/17/2018
View Text Change
12A-1.038
......
Consumer's Certificate of Exemption; Exemption Certificates, Vending Machines, Public Use Forms 19748732 11/17/2017
Vol. 43/223
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-1.038
Consumer's Certificate of Exemption; Exemption Certificates 16948342 Effective:
01/11/2016
View Text Proposed
12A-1.007
......
The purpose of the proposed amendments to Rules 12A-1.007 (Aircraft, Boats, Mobile Homes, and Motor Vehicles) and 12A-1.041 (Photographers and Photo Finishers; Sales by Public Officials of Public Records), F.A.C., is to .... 16693620 10/29/2015
Vol. 41/211
View Text Development
12A-1.007
......
The purpose of the proposed amendments to Rules 12A-1.007 (Aircraft, Boats, Mobile Homes, and Motor Vehicles) and 12A-1.041 (Photographers and Photo Finishers; Sales by Public Officials of Public Records), F.A.C., is to .... 16509514 9/22/2015
Vol. 41/184
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 15622255 Effective:
02/17/2015
View Text Change
12A-1.038
......
Consumer's Certificate of Exemption; Exemption Certificates, Sales for Resale 15412638 12/18/2014
Vol. 40/244
View Text Proposed
12A-1.038
......
Rule 12A-1.038, F.A.C., provides, in part, guidance as to how a dealer may document a sale made to a nongovernmental tax-exempt entity. Rule 12A-1.039, F.A.C., provides similar guidance for sales made to registered dealers .... 15297111 11/19/2014
Vol. 40/225
View Text Development
12A-1.038
......
Rule 12A-1.038, F.A.C., provides, in part, guidance as to how a dealer may document a sale made to a nongovernmental tax-exempt entity. Rule 12A-1.039, F.A.C., provides similar guidance for sales made to registered dealers .... 15175667 10/15/2014
Vol. 40/201
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 12920029 Effective:
05/09/2013
View Text Proposed
12A-1.003
......
The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single .... 12469949 1/7/2013
Vol. 39/04
View Text Development
12A-1.003
......
Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed .... 11756611 7/20/2012
Vol. 38/29
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 7549042 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-1.038
Consumer's Certificate of Exemption; Exemption Certificates 4790362 Effective:
11/06/2007
View Text Proposed
12A-1.038
......
The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer’s Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to: (1) provide instructions for the Department’s .... 4459495 8/10/2007
Vol. 33/32
View Text Development
12A-1.027
......
: The purpose of the proposed amendments to Rule 12A-1.027, F.A.C. (Printing of Tangible Personal Property) is to provide guidelines for the exemption provided in Chapter 2006-144, L.O.F., for certain advertising materials .... 3533436 2/2/2007
Vol. 33/05
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 1275567 Effective:
06/28/2004