Florida Proposed Rules
| Rule Number: | 12A-1.032 |
| Rule Title: | Computers and Related Systems |
| Next Step: | The Department did not receive a request for the July 7, 2021, hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available. |
| 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 substantial rewording of Rule 12A-1.032, F.A.C., is to: (1) change the rule title to "Computer Software"; (2) continue to provide when modified or altered software developed as requested and specified by the customer is not subject to tax; and (3) remove unnecessary definitions and provisions for the taxability of the sale, rental, or time-share of tangible personal property related to computers and components, and to non-taxable charges for professional services using computers and related items to perform such service.
