Rule: 12A-1.070 Prev   Up   Next

Rule Title: Leases and Licenses of Real Property; Storage of Boats and Aircraft
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
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: 6/14/2022
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(6), 212.031 FS. History–New 10-7-68, Amended 2-8-69, 10-7-69, 6-16-72, 9-26-77, 10-18-78, 12-31-81, 7-20-82, Formerly 12A-1.70, Amended 1-2-89, 3-27-95, 7-17-95, 1-17-18, 1-8-19, 12-12-19, 6-14-22.
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-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 25922588 Effective:
06/14/2022
View Text Proposed
12A-1.004
......
The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... 25717918 3/31/2022
Vol. 48/63
View Text Public Meeting
12A-1.0015
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25675238 3/18/2022
Vol. 48/54
View Text Development
12A-1.004
......
The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... 24977323 9/9/2021
Vol. 47/175
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 22726535 Effective:
12/12/2019
View Text Proposed
12A-1.070
......
Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected .... 22416814 9/25/2019
Vol. 45/187
View Text Public Meeting
12A-1.070
......
Approval to publish a Notice of Proposed Rule for the following rules: 12A-1.070, Leases and Licenses of Real Property; Storage of Boats and ....
  September 24, 2019, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
22384901 9/16/2019
Vol. 45/180
View Text Development
12A-1.070
......
Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected .... 22290423 8/21/2019
Vol. 45/163
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 21292196 Effective:
01/08/2019
View Text Proposed
12A-1.0143
......
The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes. 20895660 9/14/2018
Vol. 44/180
View Text Development
12A-1.0143
......
Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible .... 20613293 7/2/2018
Vol. 44/128
View Text Disposition
12A-1.070
Okaloosa County, Florida, (“Petitioner”)
  The Notice of Receipt of Petition for Declaratory Statement was published in the Florida Administrative Register on February 16, 2018, ....
20420263 5/15/2018
Vol. 44/95
View Text Petition
12A-1.070
Okaloosa County, Florida.
  A copy of the Petition for Declaratory Statement may be obtained by contacting: Sarah Wachman Chisenhall, Agency Clerk, Florida Department ....
20079308 2/16/2018
Vol. 44/33
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 19910431 Effective:
01/17/2018
View Text Change
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 19748344 11/17/2017
Vol. 43/223
View Text Proposed
12A-1.070
The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., to the sales tax rate for certain leases of real property and to make technical changes .... 19552598 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-1.070
The purpose of the proposed amendments to Rule 12A-1.070, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., to the sales tax rate for certain leases of real property and to make technical changes .... 19368880 9/5/2017
Vol. 43/172
View Text Development
12A-1.070
The purpose of the proposed amendments to Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property) is to update, consistent with current statutory provisions, the tax imposed on the rental, lease, or license to use, .... 11877182 8/17/2012
Vol. 38/33
View Text Development
12A-1.070
The purpose of the proposed amendments to Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property) is to update, consistent with current statutory provisions, the tax imposed on the rental, lease, or license to use, .... 11507030 5/18/2012
Vol. 38/20
View Text Development
12A-1.070
The purpose of this rule development is to discuss guidelines concerning when certain expenditures or payments made by the lessee/tenant are considered part of the total rent or license fee charged for the use of real property .... 10353215 9/2/2011
Vol. 37/35
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 1278186 Effective:
07/17/1995