Rule: 12A-1.070 Prev   Up   Next

Rule Title: Leases and Licenses of Real Property; Storage of Boats and Aircraft
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: 12/1/2023
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(6), 212.031 FS. History?New 10-7-68, Amended 2-8-69, 10-7-69, 6-16-72, 9-26-77, 10-18-78, 12-31-81, 7-20-82, Formerly 12A-1.70, Amended 1-2-89, 3-27-95, 7-17-95, 1-17-18, 1-8-19, 12-12-19, 6-14-22, 12-1-23.
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-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 27782078 Effective:
12/01/2023
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 25922588 Effective:
06/14/2022
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 22726535 Effective:
12/12/2019
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 21292196 Effective:
01/08/2019
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 19910431 Effective:
01/17/2018
View Text Final
12A-1.070
Leases and Licenses of Real Property; Storage of Boats and Aircraft 1278186 Effective:
07/17/1995