Florida Proposed Rules
| Rule Number: | 12A-1.044 |
| Rule Title: | Vending Machines |
| Next Step: | At the July 15, 2021, 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 rule and the Department filed the rule for certification with the Department of State on July 26, 2021. This rule went into effect on August 15, 2021. |
| Certified Final Language: | August 15, 2021 |
| Certification Package: | July 26, 2021 |
| Certification Letter to JAPC: | July 19, 2021 |
| 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).
