RSA 12A-15.001 - Scope of Rules
(1) For the purpose
of administering the Discretionary Sales Surtax (referred to as the Surtax, or
Tax), all rules relating to Sales and Use Tax (chapter 12A-1, F.A.C.) shall
apply to the Surtax, except in those situations where rules relating to the
Surtax have been issued to clarify specific statutory provisions.
(2) The list of counties levying the surtax
is subject to frequent revision. An up-to-date listing of counties levying the
surtax is available, without cost, by one or more of the following methods: 1)
downloading Form DR-15DSS, Discretionary Sales Surtax information, updated
annually, from the Department's website at floridarevenue.com/taxes/rates; or,
2) 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).
Notes
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054(2), (4) FS.
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