Rule: 12A-1.060 Prev   Up   Next

Rule Title: Registration
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: 7/28/2015
History Notes: Rulemaking Authority 212.12(2)(d), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 119.071(5), 212.03(1), (2), 212.04(4), 212.0596(1), (2), 212.06(2), 212.12(5), (6), 212.14(4), 212.16(1), (2), 212.18(3) FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 3-21-77, 5-10-77, 10-18-78, Formerly 12A-1.60, Amended 6-10-87, 1-2-89, 11-12-90, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 4-2-00, 6-19-01, 10-2-01(1), 10-2-01(1), 8-1-02, 4-17-03, 6-12-03, 6-4-08, 9-1-09, 6-14-10, 6-28-10 (6), 6-28-10 (3), 7-28-15.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
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-1.060
Registration 16221327 Effective:
07/28/2015
View Text Proposed
12A-1.060
Section 6, Chapter 2014-40, L.O.F., amended the provisions found in Section 212.18(3)(c), F.S., relating to an individual’s failure to register for sales and use tax. The purpose of the proposed amendments to Rule 12A-1.060, .... 15968351 5/6/2015
Vol. 41/88
View Text Development
12A-1.060
Section 6, Chapter 2014-40, L.O.F., amended the provisions relating to an individual’s failure to register found in Section 212.18(3)(c), F.S. The purpose of the proposed amendments to Rule 12A-1.060, F.A.C. (Registration), .... 15702280 2/23/2015
Vol. 41/36
View Text Final
12A-1.060
Registration 8795880 Effective:
06/28/2010
View Text Final
12A-1.060
Registration 8795783 Effective:
06/28/2010
View Text Final
12A-1.060
Registration 8748253 Effective:
06/14/2010
View Text Public Meeting
12A-1.060
Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.060, F.A.C. (Registration). These proposed rule amendments were noticed ....
  May 11, 2010, during a regular meeting of the Governor and Cabinet, ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
8552895 4/23/2010
Vol. 36/16
View Text Proposed
12A-1.060
......
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8495665 4/9/2010
Vol. 36/14
View Text Proposed
12A-1.060
All In One Consultants, LLC, has filed a petition challenging the validity of the provisions of subparagraphs 12A-1.060(6)(a)1. and 2., F.A.C. All In One Consultants, LLC v. Department of Revenue (DOAH Case No. 09-3012RX). .... 8493143 4/9/2010
Vol. 36/14
View Text Proposed
12A-1.060
Section 212.12(2)(d), F.S., as amended by section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, .... 8366655 3/12/2010
Vol. 36/10
View Text Public Meeting
12A-1.060
Approval to publish a Notice of Proposed Rule for Sales and Use Tax Rule 12A-1.060, F.A.C. (Registration).
  February 24, 2010, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
8266842 2/12/2010
Vol. 36/06
View Text Development
12A-1.060
......
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8135116 1/15/2010
Vol. 36/02
View Text Development
12A-1.060
A petition challenging the validity of the provisions of subparagraphs 12A-1.060(6)(a)1. and 2., F.A.C. – All In One Consultants, LLC v. Department of Revenue (DOAH Case No. 09-3012RX). In the rule challenge, All In One .... 8093115 12/31/2009
Vol. 35/52
View Text Development
12A-1.060
Section 212.12(2)(d), F.S., as amended by Section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, .... 7915702 11/13/2009
Vol. 35/45
View Text Development
12A-1.060
Section 212.12(2)(d), F.S., as amended by section 25, Chapter 2007-106, L.O.F., provides that any person who, after written notice issued by the Department, intentionally fails to register the business with the Department, .... 7759435 10/16/2009
Vol. 35/41
View Text Validity
12A-1.060
Maryland Fried Chicken of Union Park, Inc. vs. Department of Revenue; Case No.: 09-4317RX; Rule No.: 12A-1.060; Petition 7598512 9/4/2009
Vol. 35/35
View Text Final
12A-1.060
Registration 7549236 Effective:
09/01/2009
View Text Validity
12A-1.060
All in One Consultants, LLC. vs. Department of Revenue; Case No.: 09-3012RX; Rule No.: 12A-1.060; Petition 7446901 7/31/2009
Vol. 35/30
View Text Public Meeting
12A-1.004
......
Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.004, F.A.C. (Sales Tax Brackets), Rule 12A-1.038, F.A.C. (Consumer’s Certificate ....
  July 28, 2009, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7387052 7/17/2009
Vol. 35/28
View Text Proposed
12A-1.004
......
The purpose of the proposed amendments to these sections of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) update information on how to obtain sales tax and discretionary surtax rate tables; (2) clarify that .... 7108177 5/22/2009
Vol. 35/20
View Text Public Meeting
12A-1.004
......
Approval to publish a Notice of Proposed Rulemaking for the following rule sections. Sales and Use Tax – Rules 12A-1.004, F.A.C. (Sales Tax ....
  March 10, 2009, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
6717946 1/30/2009
Vol. 35/04
View Text Development
12A-1.004
......
The purpose of the proposed amendments to Rule 12A-1.004, F.A.C. (Sales Tax Brackets), is to update the information on how to obtain copies of tax rate tables from the Department. The purpose of the proposed amendments .... 6541697 12/19/2008
Vol. 34/51
View Text Final
12A-1.060
Registration 5673935 Effective:
06/04/2008
View Text Public Meeting
12A-1.001
......
The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor ....
  April 29, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5496522 4/11/2008
Vol. 34/15
View Text Public Meeting
12A-1.057
......
Approval of the proposed amendments to Rule 12A-1.057 (Alcoholic and Malt Beverages), Rule 12A-1.060 (Registration), and Rule 12A-1.097 (Public ....
  April 15, 2008, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
5397194 3/21/2008
Vol. 34/12
View Text Proposed
12A-1.057
......
The purpose of the proposed amendment to Rule 12A-1.057, Florida Administrative Code (F.A.C.) (Alcoholic and Malt Beverages), is to delete an unnecessary reference to the Department’s authority to require a surety bond or .... 5156052 1/25/2008
Vol. 34/04
View Text Development
12A-1.057
......
The purpose of the proposed amendment to Rule 12A-1.057, F.A.C. (Alcoholic and Malt Beverages), is to delete an unnecessary reference to the Department’s authority to require a surety bond or cash deposit. The purpose .... 4772417 10/26/2007
Vol. 33/43
View Text Development
12A-1.060
The purpose of this rule development is to establish procedures and criteria pursuant to Section 212.14(4), F.S., for when the Department will require a cash deposit, cash bond, surety bond, or irrevocable letter of credit .... 3945977 3/30/2007
Vol. 33/13
View Text Final
12A-1.060
Registration 1277216 Effective:
06/12/2003