Florida Sales Tax Credit Scholarship Program for Commercial Rental Property (Repealed) (Ch. 12A-1; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12A-1.109
Florida Administrative Code
Rule: 12A-1.109
Rule Title: Florida Sales Tax Credit Scholarship Program for Commercial Rental Property (Repealed)
Department:
DEPARTMENT OF REVENUE
Division:
Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter:
SALES AND USE TAX
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
12/29/2025
History Notes:
Rulemaking Authority 212.099(10) , 213.06(1) FS. Law Implemented 212.099 FS. History–New 10-28-19, Repealed 12-29-25.
References in this version:
No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section
Description
Publish
Date
Final
12A-1.109
Florida Sales Tax Credit Scholarship Program for Commercial Rental Property (Repealed)
Effective:
12/29/2025
Proposed
12A-1.001
......
The purpose of the proposed amendments to Rule
Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) clarify the exemption for blind persons applies to partially sighted persons who hold an identification card issued by ....
10/13/2025
Vol. 51/199
Development
12A-1.001
......
The purpose of the draft amendments to Rule 12A-1.001(3), F.A.C. (Specific Exemptions), is to clarify that persons partially sighted that hold an identification card issued by the Division of Blind Services, as provided ....
7/31/2025
Vol. 51/148
Final
12A-1.109
Florida Sales Tax Credit Scholarship Program for Commercial Rental Property (Repealed)
Effective:
10/28/2019
Public Meeting
12A-1.070
......
Approval to publish a Notice of Proposed Rule for the following rules:
12A-1.070, Leases and Licenses of Real Property; Storage of Boats and ....
September 24, 2019, during a regular meeting of the Governor ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
9/16/2019
Vol. 45/180
Proposed
12A-1.097
......
: The Department is creating a new rule to address the Florida Tax Credit Scholarship Program for Commercial Rental Property. The new rule will provide guidance on how to apply for an allocation; how to claim a credit following ....
7/26/2019
Vol. 45/145
Public Meeting
12A-1.097
......
Approval to publish a Notice of Proposed Rule for the following rules:
12A-1.097 Public Use Forms
12A-1.109 Florida Tax Credit Scholarship ....
July 25, 2019, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
7/17/2019
Vol. 45/138
Misc
12A-1.097
......
NOTICE OF EXTENSION UNDER
SECTION 120.74(5), FLORIDA STATUTES
3/15/2019
Vol. 45/52
Development
12A-1.097
......
The Department is creating a new rule to address the Florida Sales Tax Credit Scholarship Program. The new rule will provide guidance on how to apply for an allocation; how to claim a credit following approval of the allocation ....
10/31/2018
Vol. 44/213