Home
Florida's Official Business Information Logo


Florida Proposed Rules


Rule Number: Rule Title
12A-1.005Admissions
12A-1.059Fuels
12A-1.087Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes

Next Step:The Department will present this rule to the Governor and Cabinet during the regularly-scheduled Cabinet meeting August 23, 2022, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place at 9:00a.m. in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website


Cabinet Meeting for Hearing:August 23, 2022
Notice of Public Meeting - Cabinet for Hearing:August 12, 2022 (Vol. 48, No. 157)
Workshop Information:July 27, 2022
Draft Rule Language:July 27, 2022
Notice of Rule Development:July 12, 2022 (Vol. 48, No. 138, p. 2)

Purpose:    The purpose of the proposed amendments to Rule 12A-1.005 (Admissions) is to amend exemptions from tax for admissions to certain professional or collegiate sporting events, as provided by section 19 of Chapter 2022-97, L.O.F. The purpose of proposed amendments to Rule 12A-1.059 (Fuel) is to incorporate the exemption from tax for hydrogen used in the manufacturing, processing, compounding, or production of tangible personal property for sale, as provided in section 23 of Chapter 2022-97. The purpose of the proposed amendments to Rule 12A-1.087 (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes) is to incorporate changes to the exemption from tax for the purchase of a trailer by a farmer for agriculture production and transportation, as well as the exemption from tax for purchases of materials used to construct or repair fencing used in agricultural production, as provided in section 23 of Chapter 2022-97, L.O.F.