reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.006 - Exemptions and Credits

Current through Reg. 50, No. 138; July 16, 2024
(1) Tax Paid to
				United States. The value of any oil production shall not include any wellhead
				or other production taxes imposed by the United States on producers to the
				extent such tax or taxes do not provide a credit or deduction for the taxes
				imposed by this state.
(2)
				Transportation Charges. The actual freight charge prepaid by taxpayer or
				included in the invoice price on such products to the place of delivery shall
				be deducted from gross proceeds of sales used in determining the amount of
				tax.
(3) Lease Operations. Oil and
				gas used for lease operations on the lease where produced are not
				taxable.
(4) Where gas is returned
				to a horizon or horizons in the field where produced either through wells on
				the lease from which produced or on other leases, that portion of the gas so
				returned shall not be considered in arriving at the volume of the gas produced
				that is subject to tax.
(5) Gas
				vented or flared directly into the atmosphere that is not sold is not subject
				to tax.
(6) Tax Credits. See Rule
				Chapter 12-29, F.A.C., for provisions on credits against the tax on oil
				production in Florida imposed under Section
				211.02, F.S., or on gas
				production in Florida imposed under Section
				211.025,
				F.S.
Rulemaking Authority
					 211.125(1),
					 213.06(1),
					 1002.395(13)
					 FS. Law Implemented 211.02,
					 211.025,
					 211.0251,
					 211.027,
					 1002.395
					 FS.
New 12-28-78, Formerly 12B-7.06, Amended 12-18-94,
					 1-12-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.007 - Liability for Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.125(1),
					 213.06(1) FS.
					 Law Implemented 211.09
					 FS.
New 12-28-78, Formerly 12B-7.07, Amended 12-18-94, Repealed
					 9-30-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.008 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The following forms and instructions are
				used by the Department in its administration of the taxes imposed on the
				production of oil, gas, and sulfur. These forms are hereby incorporated by
				reference in this rule.
(b) Copies
				of these forms are available, without cost, by one or more of the following
				methods:
1) downloading the form from the
				Department's website at floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800,
				Monday through Friday (excluding holidays); or,
3) writing the Florida Department of Revenue,
				Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee,
				Florida 32399-0112. Persons with hearing or speech impairments may call the
				Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2)
DR-144
Gas and Sulfur Production Quarterly Tax Return
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14831
)
01/23
(3)
DR-144ES
Declaration of Estimated Gas and Sulfur Production
							 Tax
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14832
)
01/23
(4)
DR-145
Oil Production Monthly Tax Return
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14833
)
01/23
(5)
DR-145X
Oil Production Monthly Amended Tax Return
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14834
)
01/23
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.009 - Payment of Tax; Interest and Penalties (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.125(1),
					 213.06(1) FS.
					 Law Implemented 211.075,
					 211.076
					 FS.
New 12-28-78, Formerly 12B-7.09, Amended 12-18-94, Repealed
					 9-30-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.010 - Distribution of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06 FS. Law Implemented
					 211.02,
					 211.023
					 FS.
New 12-28-78, Amended 6-3-80, Formerly 12B-7.10, Repealed
					 12-18-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.011 - Common Carriers (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06 FS. Law Implemented
					 211.08
					 FS.
New 12-28-78, Formerly 12B-7.11, Repealed
					 12-18-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.012 - Assessment and Collection (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06 FS. Law Implemented
					 211.12
					 FS.
New 12-28-78, Formerly 12B-7.12, Repealed
					 12-18-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.013 - Refunds and Settlements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.125(1),
					 213.06(1) FS.
					 Law Implemented 211.125(6)
					 FS.
New 12-28-78, Formerly 12B-7.13, Amended 12-18-94, Repealed
					 6-12-95.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.022 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.33(6),
					 213.06(1) FS.
					 Law Implemented 211.30,
					 211.31,
					 211.3103,
					 211.3106
					 FS.
New 9-17-80, Formerly 12B-7.22, Amended 12-18-94, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.0225 - Computation of Phosphate Rock Tax Rate (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.3103(9)(e),
					 213.06(1) FS.
					 Law Implemented 211.3103
					 FS.
New 6-28-00, Amended 10-30-06, Repealed
					 12-18-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.023 - Penalties and Interest (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.33(6),
					 213.06(1) FS.
					 Law Implemented 211.33
					 FS.
New 12-18-94, Repealed
					 9-30-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.025 - Credits (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06 FS. Law Implemented
					 211.30,
					 211.31,
					 211.32,
					 213.05,
					 213.06
					 FS.
New 9-17-80, Formerly 12B-7.25, Repealed
					 12-18-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.026 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The following forms and instructions are
				used by the Department in its administration of the taxes and surcharge imposed
				on the severance of solid minerals, phosphate rock, or heavy minerals from the
				soils and waters of this state. These forms are hereby incorporated by
				reference in this rule.
(b) Copies
				of these forms are available, without cost, by one or more of the following
				methods:
1) downloading the form from the
				Department's website at www.floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800,
				Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				Service Center; or,
4) writing the
				Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West
				Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
				speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
				and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2) DR-142
Solid Mineral Severance Tax Return (R. 01/23)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14835
)
01/23
(3) DR-142ES
Declaration/Installment Payment of Estimated Solid
							 Mineral Severance Tax (R. 01/23)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14836
)
01/23
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.030 - Miami-Dade County Lake Belt Mitigation Fee

Current through Reg. 50, No. 138; July 16, 2024
(1) The Miami-Dade County Lake Belt
				mitigation fee is imposed on each ton of limerock and sand extracted by any
				person who engages in the business of extracting limerock or sand within the
				areas and sections provided in section
				373.41492, F.S. The per-ton
				mitigation fee is at the rate provided in section
				373.41492(2),
				F.S.
(2) The fee is to be reported
				to the Department on the Miami-Dade County Lake Belt Mitigation Fees Return
				(Form DR-146, incorporated by reference in rule
				12B-7.031, F.A.C.).
(3)
(a)
				Except as provided in rule chapter 12-24, F.A.C., the payment and the
				Miami-Dade County Lake Belt Mitigation Fees Return must be delivered to the
				Department or be postmarked on or before the 20th day of the month following
				the month of the taxable transaction to avoid penalty and interest for late
				filing. If the 20th day falls on a Saturday, a Sunday, or a legal holiday,
				payments accompanied by returns will be accepted as timely if postmarked or
				delivered to the Department on the next succeeding day which is not a Saturday,
				Sunday, or legal holiday. For this purpose, a legal holiday means a holiday
				that is observed by federal or state agencies as a legal holiday, as this term
				is defined in chapter 683, F.S., and section 7503, Internal Revenue Code of
				1986, as amended. A "legal holiday" pursuant to section
				7503 of the Internal Revenue Code
				of 1986, as amended, means a legal holiday in the District of Columbia or a
				statewide legal holiday at a location outside the District of Columbia but
				within an internal revenue district.
(b) Electronic filing of payments and returns
				must be submitted to the Department, as provided in rule chapter 12-24, F.A.C.,
				when:
1. Payment of the fee is required to be
				made by electronic means;
2. Any
				return for reporting fees is required to be submitted by electronic means;
				or
3. No fee is due with a return
				for reporting fees.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.031 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The following form and instructions are
				used by the Department in its dealings with the public in the administration of
				the Miami-Dade County Lake Belt mitigation fee and water treatment plant
				upgrade fee. This form and instructions are hereby incorporated by reference in
				this rule.
(b) Copies of this form
				and instructions are available, without cost, by one or more of the following
				methods:
1) downloading the form from the
				Department's website at www.floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800,
				Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				Service Center; or,
4) writing the
				Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West
				Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
				speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
				and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2) DR-146
Miami-Dade County Lake Belt Mitigation Fees
							 Return
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14837
)
01/23
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.0012 - Insurance Policy Surcharge; Rate and Computation

Current through Reg. 50, No. 138; July 16, 2024
(1) Every insurer must collect a surcharge of
				$2 and $4 from the policyholders of certain types of property insurance issued
				or renewed.
(2) The $2 surcharge
				applies to each residential dwelling fire policy, homeowner's, mobile
				homeowner's, tenant homeowner's, condominium unit owner's, and any other type
				of insurance coverage on residential property.
(3) The $4 surcharge applies to each
				commercial fire, commercial multiple peril, and business owner's property
				insurance policy, including marine policies if the coverage includes real
				property.
(4) The surcharge does
				not apply to policies on tangible personal property, except multiple peril type
				policies on residential or commercial property and mobile homes.
(5) For purposes of this rule, the date of
				issue or renewal shall be the effective date of the policy.
(6) The surcharge applies to all policies
				issued or renewed even if they are subsequently cancelled. However, if the
				policy is cancelled back to the effective date, the surcharge shall not
				apply.
(7) The surcharge must be
				collected by the insurer from the policyholder and must be remitted in the same
				manner as the insurance premium tax to the Department of Revenue on Form
				DR-907, Insurance Premium Tax Quarterly Return, and on Form DR-908, Insurance
				Premium Tax Return (incorporated by reference in Rule
				12B-8.003, F.A.C.).
(8) The surcharge is required to be remitted
				on the required return for the calendar quarter the policy is issued or renewed
				without regard to the collection of the surcharge from the
				policyholders.
(9) The insurer is
				responsible for collecting the surcharge and may cancel the policy for
				non-payment of the surcharge.
(10)
				A separate line denoting the surcharge is provided on Form DR-907 and Form
				DR-908.
(11) The estimated payment
				must be based on at least 90% of the actual number of policies subject to the
				surcharge to avoid penalty and interest as provided in Section
				624.5092, F.S.
(12) Penalty and interest may be compromised
				as provided in Section
				213.21, F.S.
(13) The surcharge is not considered to be a
				part of the premium charge, and is therefore not subject to the insurance
				premium tax.
(14) The surcharge is
				imposed on the policyholder and will not be considered for retaliatory tax
				purposes whether or not the surcharge is collected from the
				policyholder.
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 624.5092
					 FS.
New 6-16-94, Amended 6-20-06,
					 1-25-12.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.0016 - Department of Revenue Electronic Database

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
1. The Department maintains an electronic
				database that is for use by insurers to assign insurance policies and premiums
				to local taxing jurisdictions. The electronic database, referred to as
				Florida's Address/Jurisdiction Database ("database"), is maintained on the
				Department's website at pointmatch.floridarevenue.com. An updated database is
				posted to the Department's website by November 1 of each year to be used in
				assigning policies and premiums to the proper local taxing jurisdictions for
				the insurance premium tax return due for the tax year beginning on or after the
				January 1 following the posting of the database; however, insurers may use the
				updated database when it is posted to assign policies and premiums to the
				proper local taxing jurisdiction for the current tax year. The database
				available for downloading does not include the information contained in the
				pending changes described in paragraph (b).
2. The database also has a single address
				lookup feature that permits any person to enter an address and ascertain to
				which local taxing jurisdiction, if any, the address is assigned.
3. Local taxing jurisdictions may register on
				the Department's website at pointmatch.floridarevenue.com.
4. When the Department is notified by the
				Division of Retirement, Department of Management Services, that a local taxing
				jurisdiction is to be added or deleted, the Department will update the database
				based upon existing database addresses within that jurisdiction. However, for
				the addition of special fire control districts, as defined in Section
				175.032(16),
				F.S., whose boundaries do not follow municipal or county lines, the special
				fire control district must identify the addresses within its local taxing
				jurisdiction.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.002 - Tax on Wet Marine and Transportation Insurance (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 624.510
					 FS.
New 2-3-80, Formerly 12B-8.02, Amended 3-25-90, 12-9-97,
					 Repealed 1-17-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.003 - Tax Statement; Overpayments

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Tax returns and reports must be made by insurers on forms prescribed by the
				Department. These forms are hereby incorporated by reference in this
				rule.
(2) Copies of these forms are
				available, without cost, by one or more of the following methods:
1) downloading the form from the Department's
				website at floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800,
				Monday through Friday, (excluding holidays); or,
3) writing the Florida Department of Revenue,
				Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112.
				Persons with hearing or speech impairments may call the Florida Relay Service
				at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.004 - Domestic Insurers Exempt (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 624.409-517 FS.
New 2-3-80, Formerly 12B-8.04, Repealed
					 3-25-90.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.005 - Regional Home Offices of Foreign or Alien Insurers: Credits on Premium Tax Liability; Requirements for Regional Home Office Tax Credits (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.05, 624.509-.510 FS.
New 2-3-80, Amended 4-28-83, Formerly 12B-8.05, Repealed
					 3-25-90.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.006 - State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
1.
a. In
				addition to any other license or excise tax, a regulatory assessment is
				assessed and imposed upon every domestic, foreign, and alien insurer authorized
				to issue policies of fire insurance in Florida.
b. The assessment is at the rate of 1 percent
				of the gross amount of premiums collected by each such insurer on policies of
				fire insurance issued by it and insuring property in Florida, unless the
				regulatory assessment is amended by the Office of Insurance Regulation, as set
				forth in Section 624.517,
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.007 - Deposit of Certain Tax Receipts; Refund of Improper Payments (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(5) FS.
					 Law Implemented 624.521
					 FS.
New 2-3-80, Formerly 12B-8.07, Repealed
					 1-25-12.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.008 - "Life Insurance", "Life Insurer" Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(5) FS.
					 Law Implemented 624.509-.515,
					 624.602
					 FS.
New 2-3-80, Formerly 12B-8.08, Repealed
					 1-2-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.009 - "Disability Insurance" Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 213.05,
					 624.509,
					 624.5092,
					 624.603
					 FS.
New 2-3-80, Formerly 12B-8.09, Amended 3-25-90, Repealed
					 1-2-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.010 - "Property Insurance" Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(5) FS.
					 Law Implemented 624.509-.515,
					 624.604
					 FS.
New 2-3-80, Formerly 12B-8.10, Repealed
					 1-2-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.011 - "Casualty Insurance" Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(5) FS.
					 Law Implemented 624.509-.515,
					 624.604
					 FS.
New 2-3-80, Formerly 12B-8.11, Repealed
					 1-2-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.012 - "Surety Insurance" Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06 FS. Law Implemented
					 213.05,
					 624.509,
					 624.5092,
					 624.606
					 FS.
New 2-3-80, Formerly 12B-8.12, Amended 3-25-90, Repealed
					 1-2-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.013 - "Marine", "Wet Marine" and "Transportation" Insurance Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(5) FS.
					 Law Implemented 624.509-.515,
					 624.608
					 FS.
New 2-3-80, Formerly 12B-8.13, Repealed
					 1-2-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.014 - "Title Insurance" Defined (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(5) FS.
					 Law Implemented 624.509-.515,
					 624.608
					 FS.
New 2-3-80, Formerly 12B-8.14, Repealed
					 1-2-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES › Section 12B-8.015 - Payment by Electronic Funds Transfer (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 20.21(5),
					 213.06(1) FS.
					 Law Implemented 213.755,
					 624.511,
					 624.518
					 FS.
New 12-19-89, Amended 12-9-97, Repealed
					 1-1-24.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.001 - Implementation of the Tax on Gross Receipts on Dry-Cleaning Facilities and Dry Drop-Off Facilities

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope. The
				purpose of this rule is to implement the provisions of Sections
				376.301,
				376.70 and
				376.71, F.S., which impose a tax
				on the gross receipts of dry-cleaning facilities, hereafter referred to as the
				gross receipts tax or tax.
(2) For
				purposes of administering, collecting, and enforcing the gross receipts tax,
				all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.) shall have the
				same effect with respect to the gross receipts tax except in those situations
				where rules relating to the gross receipts tax have been issued to clarify
				specific statutory provisions.
(3)
				Where any conflicting language exists between this rule and Chapter 12A-1,
				F.A.C., the provisions of this rule are controlling.
Rulemaking Authority
					 212.18(2),
					 213.06(1),
					 376.70(6)(b)
					 FS. Law Implemented 376.301(14), (15), (16),
					 (23),
					 376.70,
					 376.71
					 FS.
New 2-19-95, Amended 6-19-96,
					 6-28-05.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.0011 - Gross Receipts Tax on Dry-Cleaning Facilities and Dry Drop-Off Facilities

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A gross receipts tax is levied at a rate
				of 2 percent on the total receipts received by dry-cleaning facilities, as
				defined in Section 376.301(14),
				F.S., and received by dry drop-off facilities, as defined in Section
				376.301(16),
				F.S., for the privilege of engaging in the business of dry-cleaning or
				laundering of clothing or other fabrics in Florida.
(b) The gross receipts tax does not apply to
				receipts from:
1. Coin-operated laundry
				machines;
2. Coin-operated
				dry-cleaning machines, unless operated at an establishment primarily engaged in
				the business of dry-cleaning clothing and other fabrics;
3. Laundering done on a wash, dry, and fold
				basis;
4. Uniform rental companies;
				or
5. Linen supply
				companies.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For purposes of this rule chapter:
(1) "Dry-cleaning" means to clean clothing or
				other fabrics with dry-cleaning solvents.
(2) "Dry-cleaning facility" means a
				commercial establishment that operates or has at some time in the past operated
				for the primary purpose of dry-cleaning clothing and other fabrics utilizing a
				process that involves any use of dry-cleaning solvents. The term "dry-cleaning
				facility" includes laundry facilities that use dry-cleaning solvents as part of
				their cleaning process. The term does not include a facility that operates or
				has at some time in the past operated as a uniform rental company or a linen
				supply company regardless of whether the facility operates as or was previously
				operated as a dry-cleaning facility.
(3) "Dry drop-off facility" means any
				commercial retail store located in this state that receives from customers
				clothing and other fabrics for dry-cleaning or laundering at an offsite
				dry-cleaning facility and that does not clean the clothing or fabrics at the
				store using dry-cleaning solvents.
(4) "Laundering" means to wash clothing or
				other fabrics using water and solvents in the cleaning process.
(5) "Laundering done on a wash, dry, and fold
				basis" means the service provided by the owner or operator of a coin-operated
				laundry to its customers whereby an employee of the coin-operated laundry
				accomplishes for the customer the tasks of washing, drying, and folding the
				customer's clothing and other fabrics.
(6) "Linen supply service" means the
				furnishing to others of laundered or dry-cleaned clothing or other fabrics.
				Such clothing or other fabrics may belong to the person providing the service
				and be supplied to the user on a rental basis, or they may belong to
				others.
(7) "Uniform rental" means
				the supplying to others, on a rental basis, of laundered or dry-cleaned
				uniforms.
Rulemaking Authority
					 212.18(2),
					 213.06(1),
					 376.70(6)(b)
					 FS. Law Implemented 376.301(14), (15), (16),
					 (23),
					 376.70,
					 376.71
					 FS.
New 2-19-95, Amended 6-19-96,
					 6-28-05.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.003 - Levy and Imposition of the Gross Receipts Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 11, Chapter 94-355, Laws of Florida. Law Implemented
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 11, Chapter 94-355, Laws of
					 Florida.
New 2-19-95, Repealed
					 6-19-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.004 - Sales for Resale (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 11, Chapter 94-355, Laws of Florida. Law Implemented
					 212.17(6),
					 212.18(2),
					 213.756 FS., Section 11, Chapter
					 94-355, Laws of Florida.
New 2-19-95, Repealed
					 6-19-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.005 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Every person desiring to engage in or conduct business in this state as a
				dry-cleaning facility or a dry drop-off facility must register with the
				Department and obtain a certificate of registration from the Department.
				Dry-cleaning facilities or dry drop-off facilities operating at more than one
				location are only required to obtain a single certificate from the
				Department.
(b)
1. Example: A commercial establishment that
				operates a dry-cleaning facility and five dry drop-off facilities would only be
				required to have a single registration.
2. Example: A commercial establishment that
				operates seven dry drop-off facilities would only be required to have a single
				registration.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.006 - Returns and Filing Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) Tax due
				on transactions:
(a) Businesses which maintain
				tax and accounting records on the basis of cash receipts may report this tax
				when payment is received. The tax is due on the first day of the month
				following the month that the consideration for the service is paid, if the
				accounting records are maintained on the basis of cash receipts.
(b) Businesses which maintain tax and
				accounting records on the accrual basis must report this tax in the month the
				receivable is recorded. The tax is due on the first day of the month following
				the month that the receivable for the service is recorded, if the accounting
				records are maintained on the accrual basis.
(c) The tax should be reported on the Solid
				Waste and Surcharge Return (form DR-15SW), incorporated by reference in Rule
				12A-16.008,
				F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.007 - Penalties, Interest (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 11, Chapter 94-355, Laws of Florida. Law Implemented
					 212.12(2)(a),
					 (3) FS., Section 11, Chapter 94-355, Laws of
					 Florida.
New 2-19-95, Repealed
					 6-19-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.008 - Sale or Discontinuance of Business (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 11, Chapter 94-355, Laws of Florida. Law Implemented
					 212.10 FS., Section 11, Chapter
					 94-355, Laws of Florida.
New 2-19-95, Repealed
					 6-19-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING › Section 12B-11.009 - Public Use Form (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 376.70(6)(b)
					 FS. Law Implemented 376.70(3)
					 FS.
New 2-19-95, Amended 6-19-96, Repealed
					 4-17-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
(1) The purpose of
				this rule is to implement the provisions of Section
				376.75, F.S., which imposes a
				tax on the sale to or the importation by dry-cleaning facilities of
				perchloroethylene (tetrachloroethylene) hereafter referred as the perc tax or
				tax.
(2) For purposes of
				administering, collecting, and enforcing the tax, all rules relating to Sales
				and Use Tax (Chapter 12A-1, F.A.C.) shall have the same effect with respect to
				the perc tax except in those situations where rules relating to the perc tax
				have been issued to clarify specific statutory provisions.
(3) Where any conflicting language exists
				between this rule and Chapter 12A-1, F.A.C., the provisions of this rule are
				controlling.
Rulemaking Authority
					 212.18(2),
					 213.06(1),
					 376.75(9)(b)
					 FS. Law Implemented 376.301,
					 376.75
					 FS.
New 2-19-95, Amended
					 3-18-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.002 - Definitions. For purposes of this rule

Current through Reg. 50, No. 138; July 16, 2024
(1) "Importer" means any person who imports
				perc, or causes perc to be imported into Florida.
(2)
(a)
				"Perchloroethylene" means a liquid solvent containing no less than 95 percent
				of the specific chemical compound designated as
				C12C:CC12 bearing Chemical
				Abstracts Service Registry Number 127-18-4 assigned by the American Chemical
				Society's Chemical Abstracts Service.
(b) "Chemical Abstracts Service Registry
				Number 127-18-4" is the numeric designation assigned by the American Chemical
				Society's Chemical Abstracts Service that uniquely identifies
				perchloroethylene.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.003 - Levy and Imposition of the Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 12, Chapter 94-355, Laws of Florida. Law Implemented
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 12, Chapter 94-355, Laws of
					 Florida.
New 2-19-95, Repealed
					 3-18-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.0031 - Imposition of the Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) The tax is
				levied on perc sold to or imported by a dry-cleaning facility, as defined in
				Section 376.301(14),
				F.S., located in Florida.
(2)
(a) All perc imported, produced, or sold in
				Florida, even if it is not sold to or imported by a dry-cleaning facility, is
				presumed to be subject to tax. The person importing, producing, or selling perc
				is required to register and become licensed with the Department.
(b)
1. To
				demonstrate that the perc is not sold or transferred to a dry-cleaning facility
				for eventual use in a dry-cleaning facility located in Florida, the licensed
				dealer must obtain a certificate signed under penalty of perjury by a
				transferee of perc stating that the transferee does not own or operate a
				dry-cleaning facility or the transferee will not use the perc in a dry-cleaning
				facility in Florida.
2. The
				following is a suggested format of the certificate:
TRANSFER OR SALE OF PERCHLOROETHYLENE CERTIFICATE
This is to certify that the perchloroethylene transferred or
				  sold on or after ________________ (month) (day) (year)
from ___________________________________________________
				  (name) is not to a dry-cleaning facility.
This certificate is to continue in force until revoked by
				  written notice to the supplier.
Under the penalty of perjury, I declare that I have read the
				  foregoing, and the facts alleged are true.
Purchaser
				  __________________________________________________________________________________________________
Address
				  ___________________________________________________________________________________________________
By
				  _______________________________________________________________________________________________________
(Signature)
Date
				  _________________________
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.004 - Exemptions; Required Recordkeeping (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 12, Chapter 94-355, Laws of Florida. Law Implemented
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 12, Chapter 94-355, Laws of
					 Florida.
New 2-19-95, Repealed
					 3-18-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.005 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1) Every person must file a Florida Fuel or
				Pollutants Tax Application (Form DR-156, incorporated by reference in Rule
				12B-5.150, F.A.C.) with the
				Department for a pollutant license before producing, selling, importing, or
				causing perc to be imported into Florida and obtain a pollutant license from
				the Department.
(2) Producing in,
				importing into, selling in, or causing perc to be imported into Florida for any
				purpose without first obtaining a license or after such license has been
				canceled by the Executive Director or the Executive Director's designee is
				prohibited.
Rulemaking Authority
					 212.18(2),
					 213.06(1),
					 376.75(9)(b)
					 FS. Law Implemented 376.75(2)
					 FS.
New 2-19-95, Amended 3-18-96, 4-17-03,
					 3-25-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.006 - Returns and Filing Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) When perc is sold in Florida, the tax is
				due to the Department on the first day of the month following the month of
				sale.
(b) When a person who has
				purchased perc for use in a dry-cleaning facility in Florida cannot document
				that the tax has been paid, the tax is due to the Department on the first day
				of the month following the month of purchase or importation.
(c) The tax is required to be reported on the
				Pollutant Tax Return (form DR-904, incorporated by reference in Rule
				12B-5.150,
				F.A.C.).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.007 - Refunds and Credits; Recordkeeping Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) The person who paid the tax directly to
				the Department may apply for a refund or take a credit for such amount, on any
				subsequent tax return, for the tax paid:
(a)
				If the perc is exported from Florida; or
(b) If the perc was acquired for purposes
				other than use in a dry-cleaning facility in Florida.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.008 - Sale or Discontinuance of Business (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.,
					 Section 12, Chapter 94-355, Laws of Florida. Law Implemented
					 212.10 FS., Section 12, Chapter
					 94-355, Laws of Florida.
New 2-19-95, Repealed
					 3-18-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-12 - TAX ON PERCHLOROETHYLENE › Section 12B-12.009 - Public Use Forms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 376.75(9)(b)
					 FS. Law Implemented 376.75(8)
					 FS.
New 2-19-95, Amended 3-18-96, Repealed
					 4-17-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12C - Corporate, Estate and Intangible Tax › Chapter 12C-1 - CORPORATE INCOME TAX › Section 12C-1.001 - Explanation of Rules (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1),
					 220.51 FS. Law Implemented
					 220.01,
					 221.04
					 FS.
New 10-20-72, Amended 12-18-83, Formerly 12C-1.01, Amended
					 12-21-88, 4-8-92, Repealed 3-13-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12C - Corporate, Estate and Intangible Tax › Chapter 12C-1 - CORPORATE INCOME TAX › Section 12C-1.002 - Declaration of Intent

Current through Reg. 50, No. 138; July 16, 2024
Corporations and other artificial entities which are to
				  become partners in a partnership which conducts business, derives income or
				  exists within the state shall be subject to tax under the Florida Income Tax
				  Code, without regard to any other factor which would determine the tax status
				  of that partner for Florida income tax purposes. The partnership's conduct of
				  business, derivation of income or existence within Florida shall be deemed
				  attributable to the partners, rather than to the partnership
				  itself.
Rulemaking Authority
					 213.06(1),
					 220.51 FS. Law Implemented
					 220.02
					 FS.
New 10-20-72, Formerly 12C-1.02, Amended
					 12-21-88.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12C - Corporate, Estate and Intangible Tax › Chapter 12C-1 - CORPORATE INCOME TAX › Section 12C-1.003 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
Any term used in these rules have the meaning which is
				  ascribed to it in chapter 220, F.S., unless a clearly different meaning is
				  indicated from the context in which the term is used. For the purposes of these
				  rules:
(1) "Apportionment" means the
				process of assigning business income between states by the use of a formula. If
				the business activity in respect to any trade or business of a taxpayer occurs
				both within and without Florida, and if by reason of such business activity,
				the taxpayer is taxable in another state, the portion of the net income (or net
				loss) arising from such trade or business which is derived from sources within
				Florida shall be determined by apportionment. For purposes of apportionment of
				income, a taxpayer is taxable in another state if:
(a) In that state the business is subject to
				a net income tax, a franchise tax measured by net income, a franchise tax for
				the privilege of doing business, or a corporate stock tax, or
(b) That state has jurisdiction to subject
				the taxpayer to a net income tax regardless of whether, in fact, the state does
				or does not.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12C - Corporate, Estate and Intangible Tax › Chapter 12C-1 - CORPORATE INCOME TAX › Section 12C-1.012 - Net Income Defined

Current through Reg. 50, No. 138; July 16, 2024
(1) For a taxpayer
				doing business within and without the state, net income shall be the portion of
				the taxpayer's adjusted federal income for the taxable year which is
				apportioned to Florida under section
				220.15, F.S., plus the
				taxpayer's nonbusiness income for the taxable year which is allocated to
				Florida under section
				220.16, F.S., less the allowable
				deduction for child-care facility start-up costs, less the amount of the
				exemption allowed the taxpayer under section
				220.14, F.S.
(2) For a taxpayer only doing business within
				the state, net income shall be the taxpayer's adjusted federal income for the
				taxable year plus the taxpayer's nonbusiness income for the taxable year which
				is allocated to Florida under section
				220.16, F.S., less the allowable
				deduction for child-care facility start-up costs, less the amount of the
				exemption allowed the taxpayer under section
				220.14, F.S.
(3) For the purpose of determining the
				deduction authorized by section
				220.63(5),
				F.S., any bank or banking organization, as defined in section
				220.62(1) or
				(4), F.S., is deemed to be an "international
				banking facility" to the extent that its eligible asset and liability accounts
				are segregated, or are capable of being segregated, whether or not such status
				has been established under any other applicable state or federal law.
(a) For the purpose of the sales factor used
				for apportionment, the "eligible gross income" giving rise to the deduction
				under section 220.63(5),
				F.S., shall be excluded from both the numerator and denominator. Additionally,
				where the income from these assets is a loss, the removal of amounts from the
				taxable base will result in an addition to taxable income.
(b) Generally, the phrase "eligible asset and
				liability accounts" includes only international banking facility deposits,
				borrowings and extensions of credit as these terms are defined by the Florida
				Department of Banking and Finance.