You may want to pack this update in with your favorite novel and the sunscreen as you head out for some beach or poolside fun this spring… because effective May 9, 2013, several changes to the administrative code will occur throughout the sunshine state. Light spring reading is good, smart spring reading is even better.
The Florida Department of Revenue recently announced the following amendments, modifications and/or updates and we want our clients and all Florida taxpayers to be well-informed of how these changes may impact them.
Please be aware of the changes in the paragraphs that follow and feel free to contact Hill, Barth and King, LLC with any questions.
Fuels & Minerals / Fuel Tax Rules
Rules 12B-5.090 and Rule 12B-5.100 have been amended to remove a reference to the incorporation of a refund permit that does not meet the definition of a “rule” and is not incorporated by reference. The amendments to Rule 12B-5.150 remove Form DR-179 (Corporate Surety Bond Form for Refund Permit Application), which is no longer used by the Department. The amendments to Rule 12B-5.200 clarify that it is unlawful to put alternative fuel into a vehicle that does not have a required decal attached to the vehicle.
General Administrative Provisions
- Electronic Payments and Recordkeeping – Rule 12-24.011 to adopt, by reference: (1) simplification of the tax types and filing method selections contained in Form DR-600 (Enrollment and Authorization for e-Services Program); and (2) changes that will update the privacy notice statement on Form DR-654 (Request for Waiver from Electronic Filing), used by the Department in the administration of the e-Services program. The amendments to Rule 12-24.028 change the reference regarding recordkeeping requirements. Rule 12-24.030 is repealed to remove an unnecessary rule that only refers to a statutory provision.
- Final orders – Rules 12-2.021, 12-2.027, and 12-2.028 have been amended to remove unnecessary requirements and provisions regarding the indexing and handling of final orders that are redundant of other departmental rules. Rule 12-3.006 is repealed to remove provisions regarding the Department’s official reporter for final orders that are redundant.
- Large Currency Transaction Rule Repealed – Rule 12-19.001 has been amended to remove unnecessary provisions that are redundant of provisions contained in Rule 12-19.002 regarding the reporting of large currency transactions pursuant to the Money Laundering Control Act.
- Debt Collection Rules – Rule 12-15.001 has been appealed. The repeal of Rule 12-15.005 removes unnecessary provisions regarding the confidentiality of state tax information required in the performance of contracts with the Department to collect certain delinquent taxes.
- Vending Machine Rule – Rule 12-18.008 has been amended to update the notice to customers that must be affixed to a vending machine by the operator of the machine.
Florida Sales & Use Tax
- Amended and Repealed Rules – Effective May 9, 2013, the Florida Department of Revenue has repealed or amended various sales and use tax rules. The changes are as follows:
- Rule 12A-1.003 is repealed to remove unnecessary rule provisions requiring sales tax to be collected on each single sale.
- Rules 12A-1.014, 12A-1.034, 12A-1.064, and 12A-1.0641, F.A.C., remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.
- Rule 12A-1.035 is amended to reflect changes concerning the licensing of funeral directors.
- The amendments to Rule 12A-1.0371 correct the referenced value of a U.S. Double Eagle Coin.
- The amendments to Rules 12A-1.038 and 12A-1.039 remove obsolete provisions which required dealers to maintain blanket resale and exemption certificates and obsolete references to other suggested exemption certificates.
- The amendments to Rule 12A-1.044 remove the requirement for churches, synagogues, and qualified sponsoring organizations to place their name and address on vending machines they operate; and also remove obsolete provisions regarding the application of tax to agreements between a vending machine owner and the owner of the location where the machine is placed for operation entered into prior to July 1, 1991.
- The amendments to Rule 12A-1.056 remove provisions regarding the imposition of interest on tax due prior to January 1, 2000.
- The amendments to Rule 12A-1.059 remove provisions regarding the filling of 22-pound liquefied petroleum gas tanks that are no longer available; and provide that the charge for filling liquefied petroleum gas tanks with gas to be used for purposes of residential heating, cooking, lighting, or refrigeration is tax-exempt when the selling dealer documents the tax-exempt use of the gas on the customer’s invoice or other written evidence of sale.
- Rule 12A-1.068 is repealed to remove an unnecessary rule regarding the recapping of tires and the sale of recapped tires.
- The amendments to Rule 12A-1.0911 remove the requirement for holders of direct pay permits to submit an annual report of the amount of total purchases by county.
- Rule 12A-1.097 is amended to adopt, by reference, updates to Form DR- 231, Certificate of Exemption for Entertainment Industry Qualified Production Company, to remove obsolete taxpayer contact information and to correctly title the Florida Office of Film and Entertainment. 2)
- Convention development tax rules repealed – Dade County Convention Development Tax rules 12A-8.001 and 12A-8.002; Duval County Convention Development Tax rules, 12A-9.001 and 12A-9.002; and Volusia County Convention Development Tax rules 12A-10.001 and 12A-10.002 have all been repealed.
- Motor vehicle fee rules – Rule 12A-13.002 has been amended to provide the definition of “motor vehicle” for purposes of the fee on the sale or lease of motor vehicles. In addition, the amendments provide that such fees should be remitted to the Department at or within the times that a private tag agent’s sales and use tax and return is due (previously the fee was due not later than seven days from the close of the week in which the private tag agency received the fees). In addition, Fla. Admin. Code Ann. Rule 12A-13.001 is repealed.
- Tourist development tax rules repealed – Rules 12A-3.001; 12A-3.002 and 12A-3.006 relating to the tourist development tax have been repealed.
- Transient accommodations rule amended – Rule 12A-1.061 dealing with rentals, leases and licenses to use transient accommodations to provide that the provisions of the rule govern the administration of the taxes imposed on transient accommodations including the sales tax imposed under Fla. Stat. § 212.03 has been amended. Any locally-imposed discretionary sales surtax; any convention development tax; any tourist development tax; or any tourist impact tax. The rule is effective May 9, 2013.
- Communications services tax rules – Rule 12A-19.050 and Form DR-700021 (Local Communications Services Tax Notification of Tax Rate Change) have been amended and, adopted by reference, in Rule 12A-19.100, in order to clarify provisions applicable to emergency local tax rate changes and to remove obsolete rate change provisions for the adoption of emergency tax rate ordinances for 2002.
For specific questions, please contact Elizabeth Slater at Hill, Barth & King LLC by calling the office at (239) 482-5522 or e-mailing her at firstname.lastname@example.org .
Libby is a Principal in the Fort Myers, Florida office of Hill, Barth & King LLC (HbK). She joined HbK in 2002, when the Batson, Carnahan & Company accounting firm joined the HbK family. Libby had previously worked with BC&C for eight years and the majority of her client base lies in her specific area of proficiency: the medical industry and, particularly, physician practices. She has extensive experience in consulting with medical practices of all sizes in Southwest Florida ranging from single practitioners to larger multi-specialty groups.
Libby earned both her Bachelor of Professional Accountancy degree and her Master of Business Administration degree from Mississippi State University. She is a member of both the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA).
Libby also serves as the Chair of the Professional Women’s Advisory Committee of HbK and is involved with many community and civic organizations and initiatives in the Fort Myers region.
Hill, Barth and King LLC® ranks as the 90th largest public accounting firm in the nation. HBK LLC® employs nearly 300 professional and support staff members who serve clients in 12 offices located throughout Pennsylvania, Ohio and Florida. To learn more about Hill, Barth and King LLC® visit www.hbkcpa.com.