26508274, 12AER22-6 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26508274

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Overview

RULE:

12AER22-6

Sales Tax Exemption for Children’s Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023

SUMMARY:

Notice of Renewal of Emergency Rule 12AER22-6.  This emergency rule implements the provisions of Sections 50 and 51 of Chapter 2022-97, Laws of Florida, which provide temporary sales and use tax exemptions for retail sales of children’s diapers, and baby and toddler clothing, apparel, and shoes, made during the period of July 1, 2022, through June 30, 2023.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Brinton Hevey, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)717-7754.

PRINT PUBLISH DATE:

11/8/2022 Vol. 48/218

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12AER22-6&PDate=11/8/2022&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.