Florida Proposed Rules

Rule Number:12A-1.007
Rule Title:Aircraft, Boats, Mobile Homes, and Motor Vehicles
Next Step:At the December 4, 2018, 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 19, 2018. The rule will be effective on January 8, 2019.

Certification Package: December 19, 2018
JAPC Certification: December 19, 2018
Certification Letter to JAPC: December 12, 2018
Notice of Public Meeting - Cabinet for Adoption: September 26, 2018 (Vol. 44, No. 188, pp. 4428)
Certification Letter to JAPC: August 20, 2018
Cabinet Meeting for Adoption: August 14, 2018
Notice of Public Meeting - Cabinet for Adoption: August 6, 2018 (Vol. 44, No. 152, pp. 3648-3649)
Letter to JAPC July 11, 2018
Notice of Correction: July 11, 2018 (Vol. 44, No. 134, p. 3230)
Letter from JAPC July 6, 2018
Hearing Information: July 11, 2018
Package Filed with JAPC: June 21, 2018
Notice of Proposed Rule: June 20, 2018 (Vol. 44, No. 120, pp.2884-2885)
Cabinet Meeting for Hearing: June 13, 2018
Notice of Public Meeting - Cabinet for Hearing: May 30, 2018 (Vol. 44, No. 105, pp. 2561-2562)
Public Comments: November 20, 2017
Workshop Information: November 16, 2017
Draft Rule Language: November 16, 2017
Notice of Rule Development: November 2, 2017 (Vol. 43, No. 213, pp. 4943 – 4944)

Purpose:    The purpose of the proposed amendments to Rule 12A-1.007, F.A.C., is to: (1) correct the title provided for Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State for Licensing Outside Florida, incorporated by reference in Rule 12A-1.097, F.A.C., (2) clarify that this rule provides for application of Florida tax or surtax to the replacement or repurchase of a motor vehicle; (3) clarify that Florida tax and surtax are due on the reasonable offset for use attributed to the consumer that is contained in the written agreement for repurchasing the motor vehicle, as provided in Chapter 681, F.S., Motor Vehicle Warranty Enforcement Act; (4) remove provisions regarding the calculation of the reasonable offset, which is not administered by the Department of Revenue; (5) simplify the calculation of sales tax and surtax due to be refunded to the consumer on a repurchased motor vehicle; and (6) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999.