SALES AND USE TAX

(1) Art sold to or used by an educational institution. (a) A "work of art," as defined in Section 212.08(7)(cc)8., F.S., is exempt from sales and use tax if the work of art is sold to or used by an educational institution, as defined in Section 212.08(7)(cc)8., F.S., or if it is …

(1)(a) For purposes of this rule, "schools offering grades K through 12" means state tax-supported, or parochial, church, and nonprofit private schools operated for and attended by pupils of grades K through 12. (b) For purposes of this rule, "Parent-Teacher Organizations (PTOs)"…

(1) Scope. (a) Tangible personal property imported, produced, or manufactured in this state for export, as provided in Section 212.06(5)(a)1., F.S., is not subject to Florida sales tax when the importer, producer, or manufacturer delivers the property to a forwarding agent for ex…

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), (19), 212.05(1), 212.08(2), (7) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.02, Repealed 7-12-10.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.12(9) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.03, Repealed 5-9-13.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(1), (3), (6), 212.031(1)(c), (d), 212.04(1), 212.05(1), 212.08(3), 212.12(9), (10), (11) FS. History-New 10-7-68, Amended 6-16-72, 9-24-81, 7-20-82, Formerly 12A-1.04, Amended 12-13-88, 8-10-92, 3-17-93, 12-13-9…

(1)(a) Every person is exercising a taxable privilege when such person sells or receives anything of value by way of admissions, as defined in Section 212.02(1), F.S., except those admissions that are specifically exempt. Such seller is required to collect tax on the sales price …

(1)(a) Where parts are furnished by the repairer, the entire charge the repairer makes to a customer for adjusting, applying, installing, maintaining, remodeling, or repairing tangible personal property is taxable. (b) Materials which are actually incorporated into and become a p…

(1)(a) The sale, including occasional or isolated sales, the use, consumption, or storage for use in this state of any aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by th…

(1)(a) Notwithstanding the provisions of Chapter 328, F.S., pertaining to the registration of vessels, a boat upon which sales or use tax has not been paid is exempt from the use tax if it enters and remains in Florida for a period not to exceed a total of 20 days in any calendar…

(1) Newspapers, Community newpapers, shoppers, magazines, and other periodicals. (a) For purposes of this rule, the term "periodicals" includes newspapers, community newspapers, shoppers, newsletters, magazines, and other periodicals, but excludes books, whether published in seri…

(1)(a) Nonresidential pest control services enumerated in NAICS National Number 561710 of the North American Industry Classification System, published 2007, are subject to tax. Nonresidential pest control services are those services (not involving repair) rendered to minimize or …

(1)(a) Nonresidential cleaning services as enumerated in NAICS National Number 561720 of the North American Industry Classification System, published 2007, are subject to tax. Nonresidential cleaning services are those services (not involving repair) rendered to maintain the clea…

(1)(a) Persons who provide any of the services enumerated in NAICS National Numbers 561611, 561612, 561613 and 561621 of the North American Industry Classification System, published 2007, except as provided in paragraph (b), are dealers in a taxable service and are required to ch…

(1) Barber and beauty shops are not required to collect the tax on the receipts from their services. They are the consumers of the tangible personal property they use in rendering such services. (2) All barber and beauty shops which sell items of tangible personal property are re…

(1) SCOPE. (a) The purpose of this rule is to clarify the application of tax on the sale of food products generally sold in or by grocery stores, convenience stores, supermarkets, bakeries, fish markets, produce markets, and other like places of business. This rule is also intend…

(1) SCOPE. (a) The purpose of this rule is to clarify the application of tax on food products generally served, prepared, or sold in or by restaurants, lunch counters, cafeterias, caterers, hotels, taverns, or other like places of business where food products are sold for immedia…

(1) Repossessions: (a) The repossession of tangible personal property by the seller or the lienholder is not subject to tax. (b) The redemption of repossessed tangible personal property by the debtor prior to the sale of the repossessed property is not subject to tax. (c) The sub…

(1) When a dealer refunds the sales, lease, or rental price of admissions, tangible personal property, transient rentals, real property, or services upon which tax has been paid by the purchaser or lessee to the dealer and remitted by the dealer to the state, the dealer shall als…

Rulemaking Authority 212.08(5)(p), 212.17(6), 213.18(2), 213.06(1) FS. Law Implemented 212.08(5)(p), 212.085, 213.255(1), (2), (3), 215.26(2) FS. History-New 6-19-01, Amended 4-17-03, Repealed 12-18-07.

Rulemaking Authority 212.08(7)(ccc), 212.17(6), 213.18(2), 213.06(1) FS. Law Implemented 212.08(7)(ccc), 213.255, 213.26, 377.801-.806 FS. History-New 6-4-08, Repealed 1-25-12.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 213.255, 215.26, 288.1083 FS. History-New 6-6-11, Repealed 1-8-19.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.08(7)(hhh), 213.255 FS. History-New 1-17-13, Repealed 4-16-18.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), 212.05, 212.08(2), (6), (7)(o) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.15, Repealed 7-12-10.

(1) "Sale" means any transfer of title or possession or both, exchange, barter, license, lease or rental, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration. (2) "Sales price" means the total amount paid for tangib…

(1)(a) A tax is imposed on the sale at retail or use in this state of nonresidential pest control services described in Rule 12A-1.009, F.A.C., nonresidential cleaning services described in Rule 12A-1.0091, F.A.C., and detective burglar protection, and other protection services d…

The amount paid by any purchaser as interest or as a finance charge is taxable unless such interest or finance charge is separately stated from the consideration received for the tangible personal property transferred in a retail sale. For example, where articles are sold in a ta…

(1) The tax is imposed upon the total selling price of tangible personal property sold at retail. Where a dealer quotes the purchaser a list price with a deduction as a trade discount, the tax is to be computed on the list price less the trade discount. A trade discount is an exp…

(1) Scope. (a) Section 212.08(2), F.S., provides an exemption for certain items used in the practice of medicine by hospitals and healthcare entities or by physicians, dentists, and other licensed practitioners. This rule is intended to clarify the application of tax to items sol…

(1)(a) Prosthetic and orthopedic appliances are exempt. The term "prosthetic and orthopedic appliances" means any apparatus, instrument, device, or equipment used to replace or substitute for any missing part of the body, used to alleviate the malfunction of any part of the body,…

(1) Veterinary services. (a) Services, such as examinations, treatment, or vaccinations of animals rendered by veterinarians are not subject to tax. (b) Charges for hospitalization as part of the veterinarian's treatment for a diagnosed health disorder are not subject to tax. (2)…

(1) Federal excise taxes. (a) The federal manufacturers excise tax imposed on the manufacturer of certain items is included in the sales price upon which sales and use tax is computed when the federal manufacturers tax is separately itemized on a customer's bill, invoice, stateme…

(1) Persons engaged in the business of renting tangible personal property such as coats, caps, aprons, dresses, towels, linen and articles of a similar nature to barber shops, beauty parlors and other establishments or to individuals under an agreement which provides for a contin…

(1) The producing, fabricating, processing, printing or imprinting of tangible personal property is taxable. (2) The total charge for manufacturing a part in the shop from stock is fully taxable. (3) Material which is cut, threaded, shaped, bent, polished, welded, sheared, punche…

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(a), 212.05(1), 212.06(1)(a) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.25, Repealed 3-25-20.

(1) "Printing" is the transfer of an image or images by the use of ink, paint, dyes, or similar substrate from an original image to the final substrate through the process of letterpress, offset lithography, gravure, screen printing, or engraving. "Printing" includes the process …

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), 212.05(1) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.29, Amended 4-2-00, Repealed 6-1-09.

The charge for a customized software package is construed to be a service and is not subject to tax. Retail sales of prepackaged software sold in a tangible form, where the programs are fully useable by the customer without modifications, are taxable as sales of tangible personal…

The sale by the owner of a unique manuscript or work of art or of his general property right in and to such manuscript or work of art, as distinguished from a sale of a special property right to reproduce a manuscript or work of art, is taxable. Rulemaking Authority 212.18(2), 21…

(1) Promotional materials as defined in Section 212.06(11)(b), F.S., which are sold, purchased, imported, used, manufactured, fabricated, processed, printed, imprinted, assembled, distributed, or stored in this state and are subsequently exported outside this state are exempt fro…

(1) As used in this rule: (a) "Consumer" means any person legally authorized to make financial arrangements for the purchase of a funeral or burial service or funeral or burial merchandise. (b) "Funeral service" or "burial service" means any observance, ceremony, or service in co…

(1) Charges by warehousemen solely for moving, storing, packing, or shipping tangible personal property belonging to other persons are not subject to tax. (2) Warehousemen who sell tangible personal property, such as boxes, crates, tape, and other packaging or shipping materials,…

(1) Occasional or isolated sales or transactions involving tangible personal property or taxable services are exempt, provided the sales or series of sales meet the requirements set forth in this rule, regarding: the intent of the parties; the frequency and duration of the sales;…

(1)(a) The sale, use, consumption, or storage for use in this state of any coin or currency, whether in circulation or not, is subject to tax unless: 1. The coin or currency is legal tender of the United States; or 2. The coin or currency is legal tender of a country other than t…

(1) It is the specific legislative intent that each and every sale, admission, use, storage, consumption, or rental is taxable, unless such sale, admission, use, storage, consumption, or rental is specifically exempt. The exempt nature of the transaction must be established by th…

(1)(a) It is the specific legislative intent that each and every sale, use, storage, consumption, or rental is taxable, unless such sale, use, storage, consumption, or rental is specifically exempt. The exempt nature of the transaction must be established by the selling dealer. (…

(1) SCOPE. This rule provides when items intended to accompany a product for sale are not subject to tax. Materials, containers, labels, sacks, bags, or similar items intended to accompany a product for sale are not subject to tax under the requirements provided in Section 212.02…

(1) Photographers are engaged in the sale of tangible personal property when developing or printing pictures for sale, or selling completed photographs or photostats or other tangible personal property. Such persons are required to collect and remit tax on the total amount charge…

(1) Persons operating dry cleaning establishments and laundries are not required to collect the tax on the charge they make to the customer for dry cleaning and laundry services. They are purchasers for use or consumption of tangible personal property used or consumed in the rend…

(1)(a) Any person who manufactures, produces, compounds, processes, or fabricates in any manner an article of tangible personal property for his own use shall pay a tax upon the cost of the property manufactured, produced, compounded, processed, or fabricated without any deductio…