Rule: 12A-1.108 Prev Up Next
| Rule Title: Exemption for Data Center Property | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 6/14/2022 |
| History Notes: | Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.08(5)(s) FS. History–New 4-16-18, 6-14-22. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Exemption for Data Center Property | 25923073 |
Effective: 06/14/2022 |
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The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... | 25717918 |
3/31/2022 Vol. 48/63 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
25675238 |
3/18/2022 Vol. 48/54 |
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The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... | 24977323 |
9/9/2021 Vol. 47/175 |
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Exemption for Data Center Property | 20245275 |
Effective: 04/16/2018 |
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The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, 2 forms used by data center owners to apply for Data Center Property exemption certificates. The purpose .... | 19955439 |
1/17/2018 Vol. 44/11 |
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The purpose of the creation of the proposed Rule 12A-1.108, F.A.C., is to: (1) provide guidance regarding the exemption for purchases of data center property in Section 212.08(5)(s), F.S., which became effective July 1, .... | 19663566 |
11/2/2017 Vol. 43/213 |
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