Florida Proposed Rules
| Hearing Information: | January 14, 2025 |
| Package Filed with JAPC: | December 20, 2024 |
| Notice of Proposed Rule: | December 19, 2024 (Vol. 50, No. 246) |
| Cabinet Meeting for Hearing: | December 17, 2024 |
| Revised Notice of Public Meeting - Cabinet for Hearing: | December 12, 2024 (Vol. 50. No. 241) |
| Notice of Public Meeting - Cabinet for Hearing: | December 11, 2024 (Vol. 50. No. 240) |
| Workshop Transcript: | August 15, 2024 |
| Workshop Information: | August 15, 2024 |
| Draft Rule Language: | August 15, 2024 |
| Notice of Rule Development: | August 1, 2024 (Vol. 50, No. 150) |
Purpose:
The purpose of the draft amendments to Rule 12A-1.007, F.A.C. (Aircraft, Boats, Mobile Homes, and Motor Vehicles), is to reflect the amendments to paragraph 212.05(1)(a), F.S., as amended by section 28, Chapter 2024-158, L.O.F.,
which provide that a nonresident purchaser of an aircraft or boat in Florida must execute an affidavit affirming that the boat or aircraft qualifies for the exemption provided in subparagraph 212.05(1)(a)2., F.S., and attests that the
required documents will be timely provided to the Department, and removes provisions rendered obsolete by the amendments. The purpose of the draft amendments is also to incorporate the provisions of subparagraph 212.05(1)(c)3., F.S.,
as amended by section 28, Chapter 2024-158, L.O.F., which provides that a business established to lease or rent motor vehicles for at least 12 months may pay tax on the purchase of a motor vehicle instead of collecting tax on the
subsequent long-term lease or rental of the vehicle. Further, the purpose of the draft amendments is to remove the requirement that a sales invoice be sworn before a notary for an occasional or isolated sale of a boat rig or appurtenances
sold with a mobile home to be tax exempt.
The purpose of the draft amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), and to Rule 12A-1.110, F.A.C. (Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit- new title), is to reflect the merging of the
Hope Scholarship Program within the Florida Tax Credit Scholarship Program, as provided in section 212.1832, F.S., as amended by section 1, Chapter 2024-163, L.O.F., in the forms used to administer this Program and in the sales and use
tax returns and instructions. Also, the purpose of the draft amendments to Rule 12A-1.097, F.A.C. is to amend two applications for temporary tax exemption permits (Forms DR-1214 and DR-1214DCP) to include a sworn statement in accordance with
other departmental forms.
