1. (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. (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. (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 213.06(1), 376.75(9)(b) FS. Law Implemented 376.301(14), (15), (16), 376.75 FS. History–New 2-19-95, Amended 3-18-96.