Home
Florida's Official Business Information Logo


Florida Proposed Rules


Rule Number: Rule Title
12A-1.113Exemption for Children's Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023
12A-1.114Exemption for Impact-Resistant Windows, Impact-Resistant Doors, and Impact-Resistant Garage Doors During the Period of July 1, 2022, through June 30, 2024
12A-1.115Exemption for ENERGY STAR Appliances During the Period of July 1, 2022, through June 30, 2023.

Next Step:The Department has received a request for the January 12, 2023, hearing. Therefore, this hearing will be held, at 10:00 a.m. on January 12, 2023, in Building 1, Room 1220, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below.


Workshop Information:January 12, 2023
Draft Rule Language:November 4, 2022
Notice of Rule Development:November 4, 2022 (Vol. 48, No. 216)

Purpose:    The purpose of creating Rule 12A-1.113, F.A.C., Exemption for Children's Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023, is to incorporate the provisions of sections 50 and 51, Chapter 2022-97, L.O.F., which provide temporary sales and use tax exemptions for retail sales of children's diapers, and baby and toddler clothing, apparel, and shoes, made during the period of July 1, 2022, through June 30, 2023.

The purpose of creating Rule 12A-1.114, F.A.C., Exemption for Impact-Resistant Windows, Impact-Resistant Doors, and Impact-Resistant Garage Doors During the Period of July 1, 2022, through June 30, 2024, is to incorporate the provisions of section 52, Chapter 2022-97, L.O.F., which provides a temporary sales and use tax exemption for retail sales of impact-resistant windows, doors, and garage doors made during the period of July 1, 2022, through June 30, 2024.

The purpose of creating Rule 12A-1.115, F.A.C., Exemption for ENERGY STAR Appliances During the Period of July 1, 2022, through June 30, 2023, is to incorporate the provisions of section 49, Chapter 2022-97, L.O.F., which provides a temporary sales and use tax exemption for retail sales of new ENERGY STAR appliances for noncommercial use made during the period of July 1, 2022, through June 30, 2023.