Notice: 23682858
Notice of Proposed Rule
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax
Chapter: SALES AND USE TAX

VIEW NOTICE

Overview

RULE:
12A-1.001   Specific Exemptions
12A-1.007   Aircraft, Boats, Mobile Homes, and Motor Vehicles
12A-1.0071   Boats Temporarily Docked in Florida
12A-1.043   Manufacturing
12A-1.0641   Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
12A-1.097   Public Use Forms
12A-1.104   Sales of Property to be Transported to a Cooperating State
RULEMAKING AUTHORITY: 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.05(1), 212.0515(7), 212.052(5), 212.06(3)(b)2., 212.07(1)(b), 212.08, 212.099(10), 212.11(5)(b), 212.12(1)(a)2., 212.18, 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7), 1002.40(16). F.S.
LAW: 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.052, 212.054, 212.055, 212.06, 212.0601, 212.0606, 212.07, 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12, 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 213.235(1), (2), 213.255(2), (3), 213.29, 213.35, 213.37, 213.755, 215.26, 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2), 681.104, 1002.40(13), F.S.
PRINT PUBLISH DATE: 9/24/2020   Vol. 46/187
COMMENTS: From 9/24/2020 To 10/15/2020 (21 Days)
The public comment period for this notice has already expired.
REFERENCE MATERIALS: No reference(s).