Rule: 12A-1.018 Prev   Up   Next

Rule Title: Trade and Cash Discounts
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: 7/20/2011
History Notes: Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(16), 212.07(2), 212.12(9) FS. History–New 10-7-68, Amended 6-16-72, 6-3-80, Formerly 12A-1.18, Amended 6-19-01, 7-20-11.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Validity
12A-1.018
Michael Lee Bielefeldt vs. Department of Revenue; Case No.: 14-2624RX; Rule No.: 12A-1.018; Dismissed 14685914 6/13/2014
Vol. 40/115
View Text Validity
12A-1.018
Michael Lee Bielefeldt vs. Department of Revenue; Case No.: 14-2624RX; Rule No.: 12A-1.018; Petition 14685526 6/13/2014
Vol. 40/115
View Text Final
12A-1.018
Trade and Cash Discounts 10120027 Effective:
07/20/2011
View Text Proposed
12A-1.018
......
Rule 12A-1.074, F.A.C. (Trade-Ins), provides that, for a trade-in credit to be allowed against the sales price of an item, any used article to be taken in trade must be taken “at the time of sale.” In Department of Revenue .... 9886063 5/6/2011
Vol. 37/18
View Text Development
12A-1.018
......
Rule 12A-1.074, F.A.C. (Trade-Ins), provides that for a trade-in credit to be allowed against the sales price of an item, any used article to be taken in trade must be taken “at the time of sale.” In Department of Revenue .... 9744152 3/18/2011
Vol. 37/11
View Text Final
12A-1.018
Trade and Cash Discounts 1274015 Effective:
06/19/2001