Rule: 12A-1.007 Prev   Up   Next

Rule Title: Aircraft, Boats, Mobile Homes, and Motor Vehicles
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: 8/15/2021
History Notes: Rulemaking Authority 212.05(1), 212.18(2), 213.06(1) FS. Law Implemented 212.03, 212.05(1), 212.06(1), (2), (4), (5), (7), (8), (10), (12), 212.0601, 212.07(2), (8), 212.08(5)(i), (7)(t), (aa), (ee), (rr), (10), (11), 212.12(2), 213.255(2), (3), 213.35, 215.26(2), 681.104 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 8-18-73, 12-11-74, 6-9-76, 2-21-77, 5-10-77, 9-26-77, 9-28-78, 3-16-80, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.07, Amended 1-2-89, 12-11-89, 3-17-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 8-1-02, 4-17-03, 4-17-03 9-28-04, 1-11-16, 1-8-19, 12-31-20, 8-15-21.
References in this version: Ref-13419 14 C.F.R. § 21.113 (March 5, 2018)
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 24832890 Effective:
08/15/2021
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 23990736 Effective:
12/31/2020
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 21292002 Effective:
01/08/2019
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 16948245 Effective:
01/11/2016
View Text Final
12A-1.007
Aircraft, Boats, Mobile Homes, and Motor Vehicles 1272560 Effective:
09/28/2004