Rule: 12A-1.061 Prev   Up   Next

Rule Title: Rentals, Leases, and Licenses to Use Transient Accommodations
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: 5/9/2013
History Notes: Rulemaking Authority 125.0104(3)(k), 125.0108(2)(e), 212.0305(3)(f), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), 119.071(5), 212.02(2), (10)(a)-(g), (16), 212.03(1), (2), (3), (4), (5), (7), 212.031, 212.054(3)(h), 212.055, 212.08(6), (7)(i), (m), 212.11(1), (2), 212.12(7), (9), (12), 212.13(2), 212.18(2), (3), 213.37, 213.756 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 4-19-74, 12-11-74, 5-27-75, 10-18-78, 4-11-80, 7-20-82, 1-29-83, 6-11-85, Formerly 12A-1.61, Amended 10-16-89, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 7-1-99, 3-4-01(4), 3-4-01(2), (5), (14), 10-2-01, 8-1-02, 9-1-09, 6-28-10, 7-20-11, 5-9-13.
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-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 12920514 Effective:
05/09/2013
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 10120124 Effective:
07/20/2011
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 8795977 Effective:
06/28/2010
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 7549333 Effective:
09/01/2009
View Text Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations 1277313 Effective:
08/01/2002