MEETING OF THE GOVERNOR AND CABINET

AS HEAD OF THE DEPARTMENT OF REVENUE

February 25, 2003

AGENDA

ITEM 1.        Respectfully request approval of the minutes of January 28, 2003.

(See Attachment 1)

RECOMMEND APPROVAL

ITEM 2.        Respectfully request approval of and authority to file with the Secretary of State under Chapter 120, F.S., amendments to Rule Chapter 12A-1, Florida Administrative Code.

(See Attachment 2)

SALES AND USE TAX

Rule 12A-1.007, F.A.C.        Aircraft, Boats, Mobile Homes, and Motor Vehicles

Rule 12A-1.011, F.A.C.        Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business

Rule 12A-1.022, F.A.C.        Federal Excise Taxes, Gross Receipts Tax, and Other Fees

Rule 12A-1.053, F.A.C.        Electric Power and Energy

Rule 12A-1.059, F.A.C.        Fuels

                SALES AND USE TAX

Rule 12A-1.005, F.A.C.        Admissions

Rule 12A-1.007, F.A.C.        Aircraft, Boats, Mobile Homes, and Motor Vehicles

Rule 12A-1.014, F.A.C.        Refunds and Credits for Sales Tax Erroneously Paid

Rule 12A-1.0141, F.A.C.        Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures

Rule 12A-1.034, F.A.C.        Promotional Materials Exported from this State

Rule 12A-1.051, F.A.C.        Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property    

Rule 12A-1.103, F.A.C.        Mail Order Sales

SALES AND USE TAX

Rule 12A-1.0161, F.A.C.        Sales and Use Tax on Services; Sale for Resale

Rule 12A-1.056, F.A.C.        Tax Due at Time of Sale; Tax Returns and Regulations

Rule 12A-1.0565, F.A.C.        Waiver of Electronic Data Interchange Sales and Use Tax Return Filing Requirements

Rule 12A-1.060, F.A.C.         Registration

Rule 12A-1.097, F.A.C.        Public Use Forms

                RECOMMEND APPROVAL

ITEM 3.        Respectfully request approval of and authority to file with the Secretary of State under Chapter 120, F.S., amendments to Rule Chapter 12A-19, Florida Administrative Code.

(See Attachment 3)

COMMUNICATIONS SERVICES TAX

Rule 12A-19.010, F.A.C.        Registration

Rule 12A-19.020, F.A.C.        Tax Due at Time of Sale; Tax Returns and Regulations

Rule 12A-19.030, F.A.C.        Communications Services Tax Direct Pay Permits

Rule 12A-19.043, F.A.C.        Religious and Educational Institutions Exemption from the Communications Services Tax

Rule 12A-19.050, F.A.C.        Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections

Rule 12A-19.100, F.A.C.        Public Use Forms

                RECOMMEND APPROVAL

ITEM4.        Respectfully request approval of and authority to file with the Secretary of State under Chapter 120, F.S., amendments to Rule Chapter 12A-12, 12A-13, 12A-15, 12A-16, 12B-11 and 12B-12, Florida Administrative Code.

(See Attachment 4)

SOLID WASTE FEES

Rule 12A-12.003, F.A.C.        Registration

Rule 12A-12.004, F.A.C.        Reporting and Remitting Fees

FEE ON THE SALE OR LEASE OF MOTOR VEHICLES

Rule 12A-13.001, F.A.C.        Scope of Rules

Rule 12A-13.002, F.A.C.        Collection and Remittance of Fee

Rule 12A-13.003, F.A.C.        Distribution of Fees Remitted to the Department of Revenue           

DISCRETIONARY SALES SURTAX

Rule 12A-15.003, F.A.C.        Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax

Rule 12A-15.0035, F.A.C.        Aircraft, Boats, Motor Vehicles, and Mobile Homes      

Rule 12A-15.004, F.A.C.        Specific Limitations

Rule 12A-15.008, F.A.C.        Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax

Rule 12A-15.009, F.A.C.        Occasional and Isolated Sales

Rule 12A-15.013, F.A.C.        Interstate and Foreign Commerce

Rule 12A-15.014, F.A.C.        Transition Rule

Rule 12A-15.015, F.A.C.        Public Use Forms

RENTAL CAR SURCHARGE

Rule 12A-16.004, F.A.C.        Registration

Rule 12A-16.006, F.A.C.        Surcharge Returns and Filing Requirements

Rule 12A-16.007, F.A.C.        Interstate and Foreign Commerce

Rule 12A-16.008, F.A.C.        Public Use Forms

TAX ON GROSS RECEIPTS ON DRY-CLEANING

Rule 12B-11.005, F.A.C.        Registration

Rule 12B-11.006, F.A.C.        Returns and Filing Requirements

Rule 12B-11.009, F.A.C.        Public Use Form

TAX ON PERCHLOROETHYLENE

Rule 12B-12.005, F.A.C.        Registration

Rule 12B-12.006, F.A.C.        Returns and Filing Requirements

Rule 12B-12.007, F.A.C.        Refunds and Credits; Recordkeeping Requirements

Rule 12B-12.009, F.A.C.        Public Use Forms

RECOMMEND APPROVAL