Home


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:At the August 23, 2022, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rules and the Department filed the rules for certification with the Department of State on October 6, 2022. These rules will go into effect on October 26, 2022.


Certified Final Language:October 26, 2022
Certification Package:October 6, 2022
Certification Letter to JAPC:September 26, 2022
Hearing Information:September 21, 2022 (Canceled, no request received)
Package Filed with JAPC:August 24, 2022
Notice of Proposed Rule:August 24, 2022 (Vol. 48, No. 165)
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.