Florida Proposed Rules
| Rule Number: | 12A-1.006 |
| Rule Title: | Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property |
| 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 |
| Reply to JAPC: | July 8, 2021 |
| Hearing Information: | July 7, 2021 |
| Letter from JAPC: | June 28, 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 amendment to Rule 12A-1.006, F.A.C. (Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property) is to: (1) remove provisions regarding charges for the repair and maintenance of certain aircraft that are provided in paragraph 12A-1.007(10)(j), FA.C., as revised; (2) consolidate provisions for the taxability of materials used in the repair of all items of tangible personal property into a single provision, removing redundant provisions; and (3) remove the requirement to provide a certificate stating that a treaty exempts the repair of aircraft owned by foreign governments which repair is specifically exempt under s. 212.06(5)(a)1., F.S., and provided in paragraph 12A-1.007(10)(d), FA.C.
