Scope
Florida Administrative Code Rule 12A-1.108, "Exemption for Data Center Property", is a Department of Revenue sales and use tax rule. The official rule listing gives the latest version's effective date as 14 June 2022, a history of "New 4-16-18, 6-14-22", rulemaking authority in sections 212.18(2) and 213.06(1) and law implemented as section 212.08(5)(s), Florida Statutes, the data center property exemption now designated paragraph 212.08(5)(r). The rule implements that statutory exemption; it does not itself set an end date.
- Geographic scope
- Florida
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Florida Department of Revenue
Dates
- Adopted
- No adoption day is recorded
- Effective
- 14 June 2022
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The listing states no expiration. The statute's 30 June 2037 cutoff for new temporary exemption certificates is recorded in the separate statute record.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Florida Department of Revenue Rule 12A-1.108, titled "Exemption for Data Center Property", is the administrative rule for the sales and use tax exemption for data center property. According to the official Florida Administrative Code listing, the rule was created effective 16 April 2018 and last amended effective 14 June 2022, and it implements the statutory exemption then designated section 212.08(5)(s). The listing shows no later amendment, so the rule predates the 2025 statutory changes that raised the qualification thresholds.
What this does not establish
- The rule's operative text is published as a Word document that could not be converted to text automatically when checked; this record rests on the official rule listing (title, effective date, history, authority and law implemented).
- The listing cites section 212.08(5)(s); the exemption is now paragraph 212.08(5)(r) after renumbering, and the 2025 amendment (chapter 2025-208) changed its thresholds. Whether the 2022 rule text matches the current statute was not assessed.
Unresolved questions
- Whether the Department has begun rulemaking to conform Rule 12A-1.108 to chapter 2025-208 was not found in the listing.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://flrules.org/gateway/ruleno.asp?id=12A-1.108