Florida – Rule Changes To Fuels, Fishing Vessels And Public Use Forms

SALT Report 3332 – The Department of Revenue has released some clarifications to changes effecting various sales and use tax issues.  Exemption certificates and direct payment permits are also discussed.

“The amendments to Rule 12A-1.059, F.A.C.: (1) include the exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment effective July 1, 2013, as provided in Section 4, Chapter 2013-42, L.O.F., and provide a suggested exemption certificate for purchasing such gas tax-exempt; (2) provide for the exemption for natural gas fuel placed into the fuel supply system of a motor vehicle effective January 1, 2014, as provided in Section 15, Chapter 2013-198, L.O.F.; (3) provide for the exemption for dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes, as provided in Chapter 2013-82, L.O.F.; and (4) clarify that exemptions for fuel used for certain agricultural purposes are provided in Rule 12A-1.087, F.A.C. ”

“The amendments to Rule 12A-1.0641, F.A.C. (Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes), provide that dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing or aquacultural purposes is exempt from sales tax, as provided in Chapter 2013-82, L.O.F., and provide a suggested exemption certificate to purchase such fuel tax-exempt. ”

“The amendments to Rule 12A-1.097, F.A.C., adopt, by reference, a new return for  reporting Florida use tax due on an aircraft and changes to forms currently used by the Department to administer sales and use tax.”

For Further Information:

TM-118033 TM14-03 (January 20, 2014)