Rule: 12A-1.059 Prev   Up   Next

Rule Title: Fuels
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: 1/20/2014
History Notes: Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 206.86(4), 212.05, 212.06(3), 212.08(4), (7)(b), (j), (8) FS. History–New 10-7-68, Amended 6-16-72, 7-19-72, 12-11-74, 10-18-78, 7-3-79, 6-3-80, 12-23-80, 8-26-81, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.59, Amended 12-13-88, 5-19-93, 9-14-93, 3-20-96, 10-2-01, 4-17-03, 6-12-03, 5-9-13, 1-20-14.
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-1.059
Fuels 14021755 Effective:
01/20/2014
View Text Change
12A-1.059
Fuels 13855206 11/22/2013
Vol. 39/228
View Text Change
12A-1.059
Fuels 13765190 11/4/2013
Vol. 39/215
View Text Proposed
12A-1.059
......
The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to provide for the exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment provided in .... 13699715 10/21/2013
Vol. 39/205
View Text Development
12A-1.059
......
The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) provide that effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment .... 13325586 8/2/2013
Vol. 39/150
View Text Final
12A-1.059
Fuels 12920417 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-1.059
Fuels 1277119 Effective:
06/12/2003