Rule: 12A-1.053 Prev   Up   Next

Rule Title: Electric Power and Energy
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: 2/17/2015
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (19), 212.05(1)(e), 212.06(1)(a), (b), 212.08(4), (5)(e)2., (7)(j), 212.18(2) FS. History–New 10-7-68, Amended 6-16-72, 12-11-74, 10-18-78, 6-3-80, 12-23-80, 7-20-82, Formerly 12A-1.53, Amended 10-2-01, 4-17-03, 9-15-08, 2-17-15.
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-1.053
Electric Power and Energy 15622352 Effective:
02/17/2015
View Text Proposed
12A-1.022
......
The purpose of the proposed amendments to Rule 12A-1.022, F.A.C. (Federal Excise Taxes, Gross Receipts Tax, and Other Fees), is to clarify that taxable charges for electrical power or energy include the gross receipts tax .... 15296917 11/19/2014
Vol. 40/225
View Text Development
12A-1.022
......
The purpose of the proposed amendment to Rule 12A-1.022, F.A.C. (Federal Excise Taxes, Gross Receipts Tax, and Other Fees), is to clarify that taxable charges for electrical power or energy include the gross receipts tax .... 15175570 10/15/2014
Vol. 40/201
View Text Final
12A-1.053
Electric Power and Energy 6117031 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 Public Hearing
12A-1.053
......
Approval of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), and Rule 12A-1.087, F.A.C. (Exemption for Power Farm ....
  July 29, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5823897 7/3/2008
Vol. 34/27
View Text Proposed
12A-1.053
......
The purpose of the proposed amendments to Rule 12A-1.053, Florida Administrative Code (F.A.C.), Electric Power and Energy, is to provide that provisions for the exemption provided by Section 19, Chapter 2006-289, Laws of .... 5471205 4/11/2008
Vol. 34/15
View Text Development
12A-1.053
......
The purpose of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to provide that provisions for the exemption for electricity used for the production or processing of agricultural farm products .... 4439998 8/10/2007
Vol. 33/32
View Text Final
12A-1.053
Electric Power and Energy 1276731 Effective:
04/17/2003