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Florida Proposed Rules


Rule Number:12A-1.005
Rule Title:Admissions
Next Step:At the December 13, 2017 meeting, the Governor and Cabinet approved the Department's request to adopt this rule. The Department will file the rule for certification with the Department of State on December 28, 2017. The rule will be effective on January 17, 2018.


Certification Package: December 28, 2017
JAPC Certification: December 28, 2017
Certification Letter to JAPC: December 20, 2017
Cabinet Meeting for Adoption: December 13, 2017
Letter From JAPC: December 5, 2017 (Vol. 43, No. 233, pp.5473-5474)
Letter To JAPC: November 17, 2017
Letter From JAPC: November 1, 2017
Hearing Information: November 8, 2017
Package filed with JAPC: October 20, 2017
Notice of Proposed Rule: October 18, 2017 (Vol. 43, No. 202, pp. 4507-4511)
Cabinet Meeting for Hearing: October 17, 2017
Notice of Public Meeting - Cabinet for Hearing:October 10, 2017 (Vol. 43, No. 196, p. 4369)
Workshop Comments:September 5 - 13, 2017
Workshop Information:September 19, 2017
Draft Rule Language: September 19, 2017
Notice of Rule Development: September 5, 2017 (Vol. 43, No. 172, PP. 3835-3837)

Purpose:    The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate changes made to Section 212.04, F.S., by Section 22 of 2017-36, L.O.F., which authorize refunds or credits of sales tax paid on the purchase of admissions that are resold to certain exempt entities under certain circumstances.