Florida Proposed Rules
| Rule Number: | 12A-1.044 |
| Rule Title: | Vending Machines |
| 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 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).
