Florida – Proposed Amendments to Sales and Use Tax Rules

SALT Report 2993 – The Florida Department of Revenue is proposing to make amendments to several sales and use tax rules.  The Department will hold a public meeting with the Governor and Cabinet on September 24, 2013 to discuss the feasibility of making the following proposed amendments permanent.

Rule 12A-1.0115 – Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies

The purpose of the proposed amendments to this rule is to establish provisions regarding the application of tax to charges by a caterer, or any other person, for planning, designing, coordinating, or supervising an event where food or drinks are furnished, cooked, prepared, or served. This rule will also establish the application of tax to items purchased or leased by caterers, or any other person, in planning, designing, coordinating, or supervising such an event.

Rule 12A-1.059 – Fuels

The purpose of the proposed amendments to this rule is to:

  • Provide that effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment is exempt from sales tax and to provide an exemption certificate to purchase this gas tax-exempt
  • Provide that effective January 1, 2013 natural gas fuel placed into the fuel supply system of a motor vehicle is exempt from sales tax
  • Provide that effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, and
  • Clarify that exemptions for fuel used for certain agricultural purposes are provided in Rule 12A-1.087, F.A.C.

Rule 12A-1.0641 – Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes

The purpose of the proposed amendments to this rule is to provide that dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing, or aquacultural purposes is exempt from sales tax, and to provide an exemption certificate to purchase this fuel tax-exempt.

Rule 12A-1.090 – Tax Liens, Garnishment and Jeopardy Assessments

The purpose of the proposed repeal of this rule is to remove provisions regarding tax liens, garnishment, and jeopardy assessments from the provisions of Rule Chapter 12A-1, F.A.C.  The language of the rule will be updated and included in Rule Chapter 12-21, F.A.C.

Rule 12A-1.097 – Public Use Forms

The purpose of the proposed amendments to this rule is to adopt a new form for reporting use tax due on an aircraft and to make changes to forms currently used to administer sales and use tax.

For Further Information

Florida Department of Revenue – Proposed Sales and Use Tax Rules