Florida – Recently Adopted Sales and Use Tax Rules

SALT Report 2023 – The Florida Department of Revenue announced that the following sales and use tax rules have been adopted and are effective January 17, 2013.

Rule 12A-1.0144 – Renewable Energy Technologies Rule

This rule provides information regarding how taxpayers may obtain a Florida sales and use tax refund for purchases of equipment, machinery, and other materials for renewable energy technologies.

Florida Department of Revenue – Rule 12A-1.0144

Rule 12A-1.096 – Industrial Machinery and Equipment for Use in a New or Expanding Business

The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. Industrial Machinery and Equipment for Use in a New or Expanding Business, is to incorporate the provisions of Section 8, Chapter 2012-32, L.O.F., which, effective January 1, 2013, reduces from 10% to 5% the increase in productive output needed for expanding businesses to qualify for a sales tax exemption for purchases of machinery and equipment.

Florida Department of Revenue – Rule 12A-1.096

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

A Florida rule regarding the tax due at the time of sale as well as tax returns and regulations is amended to reflect that only sales and use tax dealers who file electronic tax returns and remit the amounts due on the returns by electronic means will continue to be entitled to a collection allowance for sales tax returns due on or after July 1, 2012.

Florida Department of Revenue – Rule 12A-1.056

Rules 12A-17.003 and 12A-17.005 – Forms and Registration Requirements for Secondhand Dealers and Secondary Metals Recyclers

The purpose of these rules regarding the administration, enforcement, and recordkeeping requirements imposed on secondhand dealers and secondary metals recyclers has been repealed because it is redundant. In addition, the rule regarding registration and public use forms have been amended to:

Update procedures for secondhand dealers and secondary metals recyclers regarding fingerprinting requirements when applying for a secondhand dealer’s or secondary metals recycler’s certificate of registration; and

Include in the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S) the registration requirements for persons purchasing, consigning, or trading secondhand goods at a flea market and for auction businesses engaged in buying and selling estates, business inventory, surplus merchandise, or liquidations.

Florida Department of Revenue – Rules 12A-17.003 and 12A-17.005