Florida – Amended Sales and Use tax Rules

SALT Report 2596 – The Florida Department of Revenue recently amended the following sales and use tax rules effective May 9, 2013.

Rule 12A-1.003, FAC – Sales of Several Items to the Same Purchaser
This rule was repealed as it had unnecessary provisions requiring sales tax to be collected on each single sale.

Rule 12A-1.014, FAC – Refunds and Credits for Sales Tax Erroneously Paid
This rule was amended to remove obsolete provisions regarding when an application for refund must be filed with the Department for taxes paid on or after October 1, 1994, and prior to July 1, 1999.

Rule 12A-1.034, FAC – Promotional Materials Exported from this State
This rule was amended to remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.

Rule 12A-1.0371, FAC – Sales of Coins, Currency, or Bullion
This rule was amended to correct the referenced value of U.S. Double Eagle Coins.

Rule 12A-1.038, FAC – Consumer’s Certificate of Exemption; Exemption Certificates
This rule was amended to remove obsolete provisions which required dealers to maintain blanket resale and exemption certificates and obsolete references to other suggested exemption certificates.

Rule 12A-1.039, FAC – Sales for Resale
This rule was amended to remove obsolete provisions which required dealers to maintain blanket resale and exemption certificates and obsolete references to other suggested exemption certificates.

Rule 12A-1.044, FAC – Vending Machines
This rule was amended to 1) remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate; and (2) remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991.

Rule 12A-1.056, FAC – Tax Due at Time of Sale; Tax Returns and Regulations
This rule was amended to remove provisions regarding the imposition of interest on tax due prior to January 1, 2000.

Rule 12A-1.059, FAC – Fuels
This rule was amended to (1) remove provisions regarding the filling of 22-pound liquefied petroleum gas tanks that are no longer available; and (2) to provide that the charge for filling liquefied petroleum gas tanks with gas to be used for purposes of residential heating, cooking, lighting, or refrigeration is tax-exempt when the selling dealer documents the tax-exempt use of the gas on the customer’s invoice or other written evidence of sale.

Rule 12A-1.061, FAC – Rentals, Leases, and Licenses to Use Transient Accommodations
This rule was amended to (1) provide that the rule governs the administration of sales tax and any locally-imposed discretionary sales surtax, convention development tax, tourist development tax, or tourist impact tax imposed on transient accommodations; and (2) to remove obsolete references and unnecessary effective dates.

Rule 12A-1.064, FAC – Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
This rule was amended to remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.

Rule 12A-1.0641, FAC – Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
This rule was amended to remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.

Rule 12A-1.0911, FAC – Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
This ruled was amended to remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county.

Rule 12A-1.097, FAC – Public Use Forms
This rule was amended to adopt updates to Form DR-231, Certificate of Exemption for Entertainment Industry Qualified Production Company, to remove obsolete taxpayer contact information and to correctly title the Florida Office of Film and Entertainment.

For Further Information

Florida Department of Revenue – Florida Administrative Code Adopted Rules