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Sales and Use Tax
  

Rule 12A-1.001, F.A.C.
Rule 12A-1.0011, F.A.C.
Rule 12A-1.002, F.A.C.
Rule 12A-1.005, F.A.C.
Rule 12A-1.006, F.A.C.
Rule 12A-1.011, F.A.C.
Rule 12A-1.0115, F.A.C.
Rule 12A-1.015, F.A.C.
Rule 12A-1.020, F.A.C.
Rule 12A-1.0205, F.A.C.
Rule 12A-1.021, F.A.C.
Rule 12A-1.0515, F.A.C.
Rule 12A-1.0615, F.A.C.
Rule 12A-1.071, F.A.C.
Rule 12A-1.085, F.A.C.
Rule 12A-1.097, F.A.C.
Rule 12A-1.097(15), F.A.C.
Rule 12A-1.097(15)(b), F.A.C.
Rule 12A-1.097(20), F.A.C.
Rule 12A-1.107, F.A.C
Rule Number:12A-1.039
 
Rule Title:Sales for Resale
 
Cabinet to Adopt: 07/28/09
 
Hearing: 06/29/09
 
Cabinet to Approve Rulemaking: 03/10/09
 
Workshop (If Requested): 01/15/09
 
Purpose:The purpose of the proposed amendments to Rule 12A-1.038, F.A.C. (Consumer's Certificate of Exemption; Exemption Certificates), and Rule 12A-1.039, F.A.C. (Sales for Resale), is to clarify that a transaction authorization number used by dealers to document tax-exempt sales or sales made for the purposes of resale may be obtained prior to or at the time of sale.