Rule: 12A-1.038 Prev   Up   Next

Rule Title: Consumer's Certificate of Exemption; Exemption Certificates
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: 1/17/2018
History Notes: Rulemaking Authority 212.08(7), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.07(1), 212.08(6), (7), 212.085, 213.012(2) FS. History?New 10-7-68, Amended 6-16-72, 9-28-78, 7-20-82, 4-29-85, Formerly 12A-1.38, Amended 8-10-92, 3-17-93, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 7-31-03, 6-28-04, 11-6-07, 9-1-09, 5-9-13, 2-17-15, 1-11-16, 1-17-18.
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-1.038
Consumer's Certificate of Exemption; Exemption Certificates 19910140 Effective:
01/17/2018
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 16948342 Effective:
01/11/2016
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 15622255 Effective:
02/17/2015
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 12920029 Effective:
05/09/2013
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 7549042 Effective:
09/01/2009
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 4790362 Effective:
11/06/2007
View Text Final
12A-1.038
Consumer's Certificate of Exemption; Exemption Certificates 1275567 Effective:
06/28/2004