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Florida Finalizes Sales Tax Rule Changes - 2013

Following extensive review and public comment, the Florida Department of Revenue has amended or repealed the following sales and use tax rules: to remove obsolete provisions, to replace outdated references, to remove unnecessary effective dates, to remove redundant provisions, and to update various forms effective May 9, 2013. Links to each of the finalized rules are provided below. Just remember, the rules are the Department of Revenue's interpretation of the law and can be challenged if they exceed or contradict the statutes.

Repealed Rules

Rule 12A-1.003 – Sales of Several Items to the Same Purchaser at the Same Time
Rule 12A-1.068 – Tire Recapping
Rule 12A-3.001 – Scope of Rules; Imposition of the Tax
Rule 12A-3.002 – Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax
Rule 12A-3.006 – Rents Involving Fractions of a Dollar; Computation of Tax
Rule 12A-8.001 – Scope of Rules; Imposition of Tax
Rule 12A-8.002 – Rate of Tax
Rule 12A-9.001 – Scope of Rules; Imposition of Tax
Rule 12A-9.002 – Rate of Tax
Rule 12A-10.001 – Scope of Rules; Imposition of Tax
Rule 12A-10.002 – Rate of Tax

Finalized Rules

Rule 12A-1.014 – Refunds and Credits for Sales Tax Erroneously Paid

Rule 12A-1.034– Promotional Materials Exported from this State

Rule 12A-1.038 – Consumer’s Certificate of Exemption; Exemption Certificates

Rule 12A-1.039 – Sales for Resale

Rule 12A-1.044 – Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies

Rule 12A-1.056 – Tax Due at Time of Sale; Tax Returns and Regulations

Rule 12A-1.059– Fuels

Rule 12A-1.064– Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce

Rule 12A-1.0911 – Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors

Rule 12A-1.097 – Public Use Forms

Rule 12A-13.002 – Collection and Remittance of Fee

Florida sales tax attorney, Florida sales tax help, Florida sales tax rulesABOUT THE AUTHOR: MR. SUTTON IS A FLORIDA LICENSED CPA AND ATTORNEY AND A SHAREHOLDER IN THE LAW FIRM MOFFA, GAINOR, & SUTTON, PA. MR. SUTTON IS IN CHARGE OF THE TAMPA OFFICE FOR THE FIRM AND HIS PRIMARY PRACTICE IS FLORIDA SALES AND USE TAX CONTROVERSY. MR. SUTTON WORKED FOR THE STATE AND LOCAL TAX DEPARTMENT OF A BIG FIVE ACCOUNTING FIRM FOR A NUMBER OF YEARS AND HAS BEEN AN ADJUNCT PROFESSOR OF LAW AT STETSON UNIVERSITY COLLEGE OF LAW SINCE 2002 TEACHING STATE AND LOCAL TAX, ACCOUNTING FOR LAWYERS, AND FEDERAL INCOME TAX I. YOU CAN READ MORE ABOUT MR. SUTTON IN HIS FIRM BIO.

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