TIP # 02A01-07
DATE ISSUED: June 24, 2002
LEGISLATIVE CHANGES AFFECTING
ZONE JOBS CREDIT
FOR LEASED EMPLOYEES
Sales and Use Tax--Enterprise Zone Jobs Tax Credit
Qualified Leased Employees
Beginning May 1, 2002, employers who want to claim the enterprise zone jobs tax credit against sales tax for a leased employee will have seven months, instead of six months, from the date a qualified leased employee is hired to file an application for the credit with the Department of Revenue.
References: Section 212.096(3), Florida Statutes; Section 23 of CS/SB 426, Chapter 2002-218, Laws of Florida
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.