Florida – Proposed Rulemaking Sales of Food Products Served, Prepared, or Sold

SALT Report 3188 – Florida anticipates conducting a rulemaking workshop at a “future date” as noted below.

For further rule making developments please contact: Gary Gray, Revenue Program Administrator, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4729, e-mail grayg@dor.state.fl.us.

“The purpose of the proposed amendments to Rule 12A-1.0115, F.A.C. (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), 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 development 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.”

For Further Information:                        

FL Proposed Rules 12a-10115