19369268, 12A-15.014 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19369268

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.014

Transition Rule

PURPOSE:

The purpose of the proposed amendments to Rule 12A-15.014, F.A.C., is to implement statutory changes made by Chapter 2017-36 L.O.F., and to bring the sales tax rate for electricity into compliance with current law.

SUBJECT:

Reduction of sales tax rate for certain leases and licenses to use real property.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.05(1), 212.054, 212.055, 212.06(10) FS.

PRINT PUBLISH DATE:

9/5/2017 Vol. 43/172

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1) FS., 212.05(1), 212.054, 212.055, 212.06(10) FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12A-15.014&PDate=9/5/2017&Section=1

REFERENCE MATERIALS:

No reference(s).

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