Rule: 12A-1.051 Prev   Up   Next

Rule Title: Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property
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: 4/17/2003
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (7), (16), (19), (21), 212.06(1), (14), (15)(a), 212.07(1), (8), 212.08(6), 212.14(5), 212.183 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 2-3-80, 3-27-80, 6-3-80, 8-26-81, 11-15-82, 6-11-85, Formerly 12A-1.51, Amended 1-2-89, 8-10-92, 7-27-99, 3-30-00, 10-2-01(18), 10-2-01(5), (8), (9), (13), 4-17-03.
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-1.051
Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property 1276634 Effective:
04/17/2003