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Florida Proposed Rules

Rule Number:12A-1.044
Rule Title:Vending Machines
Next Step:A hearing will be held, if requested in writing, at 11:00 a.m. on July 7, 2021, in Building 1, Room 1220, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below.

Hearing Information:July 7, 2021
Package Filed with JAPC:June 16, 2021
Notice of Proposed Rule:June 16, 2021 (Vol. 47, No. 116, pp. 2743-2756)
Cabinet Meeting for Hearing:June 15, 2021
Notice of Public Meeting - Cabinet for Hearing:June 8, 2021 (Vol. 47, No. 110, pp. 2628-2629)
Workshop Information:May 19, 2021
Draft Rule Language:May 19, 2021
Notice of Rule Development:May 5, 2021(Vol. 47, No. 87, pp. 2047-2049)

Purpose:    The purpose of the proposed revisions to Rule 12A-1.044, F.A.C., is to remove paragraph (5)(a), which provides that sales tax is due on the amount received by a property owner from a vending machine owner for the operation of a vending machine on the property. This rule paragraph was held invalid by the First District Court of Appeal (Case No. 1D19-0437) which affirmed the Final Order issued by the Division of Administrative Hearings in GBR Enterprises, Inc. v. Department of Revenue (DOAH Case No. 18-4475RX).