Rule: 12A-1.044 Prev   Up   Next

Rule Title: Vending Machines
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 212.0515, 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(10)(g), (14), (15), (16), (19), (24), 212.031, 212.05(1)(h), 212.0515, 212.054(1), (2), (3)(l), 212.055, 212.07(1), (2), 212.08(1), (7), (8), 212.11(1), 212.12(2), (3), (4), (9), 212.18(2), (3) FS. History?New 10-7-68, Amended 6-16-72, 1-10-78, 7-20-82, Formerly 12A-1.44, Amended 12-13-88, 5-11-92, 3-17-93, 9-14-93, 12-13-94, 3-20-96, 7-1-99, 6-19-01, 11-1-05, 1-12-11, 5-9-13, 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 Validity
12A-1.044
GBR ENTERPRISES, INC. Petitioner, vs. FLORIDA DEPARTMENT OF REVENUE, Respondent. ; Case No.: 18-4475RX; Rule No.: 12A-1.044; Petition 20832707 8/27/2018
Vol. 44/167
View Text Final
12A-1.044
Vending Machines 19910237 Effective:
01/17/2018
View Text Change
12A-1.038
......
Consumer's Certificate of Exemption; Exemption Certificates, Vending Machines, Public Use Forms 19748732 11/17/2017
Vol. 43/223
View Text Proposed
12A-1.004
......
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, .... 19552307 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-1.004
......
The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate .... 19368783 9/5/2017
Vol. 43/172
View Text Final
12A-1.044
Vending Machines 12920223 Effective:
05/09/2013
View Text Proposed
12A-1.003
......
The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single .... 12469949 1/7/2013
Vol. 39/04
View Text Development
12A-1.003
......
Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed .... 11756611 7/20/2012
Vol. 38/29
View Text Final
12A-1.044
Vending Machines 9560143 Effective:
01/12/2011
View Text Proposed
12A-1.005
......
Section 6, Chapter 2010-147, L.O.F., reinstates the exemption Section 212.04(2)(a)2., F.S., for admission charges to an event held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, .... 9223359 10/8/2010
Vol. 36/40
View Text Development
12A-1.005
......
The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to include the expansion of the exemption for admissions to certain professional sporting events and the exemption for admission charges to .... 8991238 8/13/2010
Vol. 36/32
View Text Final
12A-1.044
Vending Machines 1276149 Effective:
11/01/2005