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Florida Proposed Rules


Rule Number:12A-1.0143
Rule Title:Manufacturing & Spaceport Investment Program Tax Refunds (Repeal)
Next Step:At the December 4, 2018, meeting, the Governor and Cabinet approved the Department’s request to repeal this rule. The Department will file the rule for repeal with the Department of State on December 19, 2018. The rule will no longer be effective on January 8, 2019


Certification Package: December 19, 2018
JAPC Certification: December 19, 2018
Certification Letter to JAPC: December 12, 2018
Cabinet Meeting for Adoption: December 4, 2018
Notice of Public Meeting - Cabinet for Adoption: November 20, 2018 (Vol. 44, No. 226 pp. 5300-5301)
Hearing Information: October 10, 2018
Package Filed with JAPC: September 17, 2018
Notice of Proposed Rule: September 14, 2018 (Vol. 44, No. 180, pp. 4208-4214)
Cabinet Meeting for Hearing: August 14, 2018
Notice of Public Meeting - Cabinet for Hearing: August 6, 2018(Vol. 44, No. 152, pp. 3648-3649)
Workshop Information:July 18, 2018
Draft Rule Language:July 18, 2018
Notice of Rule Development:July 2, 2018 (Vol. 44, No. 128, pp. 3093-3094)

Purpose:    Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible for a tax refund. The purpose of the proposed repeal of Rule 12A-1.0143, F.A.C., is to remove obsolete provisions related to this incentive program.