Florida – Finalized and Repealed Sales and Use Tax Rules

SALT Report 2415 – The Florida Department of Revenue has amended or repealed the following sales and use tax rules: to remove obsolete provisions, to replace outdated references, to remove unnecessary effective dates, to remove redundant provisions, and to update various forms.

Repealed Rules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

These provisions are effective May 9, 2013.

For Further Information

Florida Department of Revenue – Repealed and Amended Rules