Rule: 12A-1.043 Prev   Up   Next

Rule Title: Manufacturing
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: 9/15/2008
History Notes: Rulemaking Authority 212.052(5), 212.08(18)(c), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (7), 212.052, 212.06(1), 212.08(18), 212.085, 212.12(12), 366.051 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 1-19-74, 12-26-83, Formerly 12A-1.43, Amended 1-2-89, 2-28-90, 3-20-96, 7-27-99, 10-2-01, 9-15-08.
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-1.043
The purpose of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), is to provide for the distinction of parts and materials that are incorporated into the repair of industrial machinery and equipment qualifying .... 11751955 7/20/2012
Vol. 38/29
View Text Final
12A-1.043
Manufacturing 6116934 Effective:
09/15/2008
View Text Public Meeting
12A-1.043
......
The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor ....
  August 12, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5903825 7/25/2008
Vol. 34/30
View Text Change
12A-1.043
Manufacturing 5788104 6/27/2008
Vol. 34/26
View Text Public Meeting
12A-1.043
Approval of the proposed amendments to Rule 12A-1.043 (Manufacturing). Notice of this proposed adoption was published in the Florida Administrative ....
  July 29, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5788589 6/27/2008
Vol. 34/26
View Text Proposed
12A-1.043
The purpose of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), is to: (1) reflect the First District Court of Appeal’s ruling in Department of Revenue v. Lockheed Martin Corporation (905 So.2d 1017, 2005 .... 5397388 3/21/2008
Vol. 34/12
View Text Development
12A-1.043
The purpose of the proposed amendments to Rule 12A-1.043, F.A.C. (Manufacturing), is to: (1) reflect the court’s ruling in Department of Revenue v. Lockheed Martin Corporation (905 So 2d 1017, 2005 WL 1544773, 07/05/2005), .... 4747682 10/19/2007
Vol. 33/42
View Text Final
12A-1.043
Manufacturing 1276052 Effective:
10/02/2001