SALES AND USE TAX

(1)(a) For purposes of this rule, the terms "vending machine" and "vending machine operator" shall have the meaning ascribed to them in Section 212.0515(1), F.S.: (b) For the purpose of this rule, possession of a vending machine means either actual or constructive possession and …

(1) "Transportation charges" include carrying, delivery, freight, handling, pickup, shipping, and other similar charges or fees. (2) Transportation charges which are not separately stated on an invoice or bill of sale, but are included in the sales price of taxable tangible perso…

(1) Florists are engaged in the business of selling tangible personal property at retail and their sales of flowers, wreaths, bouquets, potted plants and other such items of tangible personal property are taxable. (2) Where florists conduct transactions through a florists' delive…

(1)(a) The sale of agricultural products direct from the farm when made directly by the producer is exempt. The producer is not required to obtain an exemption certificate from the purchaser to make tax exempt sales of agricultural products. This exemption does not apply to the s…

(1) Sales of livestock and poultry to consumers by any person other than a producer are taxable. However, gross proceeds derived from the sale in this state of livestock and poultry direct from the farm are exempt, provided that such sales are made directly by the producers. The …

(1) Scope of the rule. This rule governs the taxability of the purchase, sale, or use of tangible personal property by contractors and subcontractors who purchase, acquire, or manufacture materials and supplies for use in the performance of real property contracts other than publ…

(1)(a) The sale of electric power or energy by an electric utility is taxable. The sale of electric power or energy for use in residential households, to owners of residential models, or to licensed family day care homes by utilities who are required to pay the gross receipts tax…

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (14)(a), 212.04(6), 212.06(1), 212.07(1)(b), 212.10(1), (2), (4), 212.18(3), 213.053 FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.55, Amended 2-16-93, 1-4-94, Repealed 1-17-13.

(1) Due dates for payments and tax returns. (a) The total amount of tax on cash sales, credit sales, installment sales, or sales made on any kind of deferred payment plan shall be due at the moment of the transaction. Except as provided in Chapter 12-24, and Rule 12A-1.005, F.A.C…

(1)(a) Alcoholic beverages, including beer, ale, and wine are taxable. (b) Except as provided in Section 212.04(4), F.S., a deader will add the tax to the sale price (including any other state and federal taxes) of each sale and may not advertise or hold out to the public in any …

(1)(a) The sale of fuel, including crude oil, fuel oil, kerosene, sterno, diesel oil, natural and manufactured gas, coke, charcoal briquets, cord wood, and other fuel products is taxable. Natural and manufactured gas is exempt when separately metered and sold for use in residenti…

(1) Persons required to register as dealers. (a) Every person desiring to engage in or conduct any one of the following businesses in this state as a "dealer" must register with the Department of Revenue and obtain a separate certificate of registration for each place of business…

(1) The provisions of this rule govern the administration of the taxes imposed on transient accommodations including sales tax imposed under Section 212.03, F.S., any locally-imposed discretionary sales surtax, any convention development tax imposed under Section 212.0305, F.S., …

(1) Scope. (a) The provisions of this rule govern the taxation of transactions between program administrators of hotel reward points programs and hotels providing transient lodging accommodations that participate in these programs. (b) For purposes of this rule, the term "transie…

(1) The sale of information services involving the furnishing of printed, mimeographed, multigraphed matter, or matter duplicating written or printed matter, other than professional services and services of employees, agents or other persons acting in a representative or fiduciar…

(1)(a) The terms "retail sale," "sale at retail," "use," "storage," and "consumption" shall not include the sale, use, storage, or consumption of industrial materials, including chemicals and fuels, for future processing, manufacturing, or conversion into articles of tangible per…

(1) Scope. This rule is intended to provide guidelines for the partial exemption for railroad rolling stock and parts and motor vehicles and parts provided in Section 212.08(9), F.S., to carriers who transport persons or property for hire in interstate or foreign commerce. (2) Mo…

(1) Scope. This rule is intended to provide guidelines for the partial exemption for vessels and vessel parts provided in Section 212.08(8), F.S., to persons who transport persons or property for hire in interstate or foreign commerce or who operate commercial fishing vessels. (2…

(1) Sales and rentals of tangible personal property to state and national banks are taxable. (2) Motor vehicles purchased or rented by a state or national bank for the use of its officers and employees are taxable. (3) The sale of repossessed tangible personal property by a bank …

(1)(a) Every agent, auctioneer, broker, or other person who is engaged in any business activity of making sales of tangible personal property with the object of private or public gain, benefit, or advantage, either direct or indirect, who sells at retail, or who offers for sale a…

Pawnbrokers are primarily engaged in the business of lending money and accepting tangible personal property as security. When unredeemed articles are sold at retail by the pawnbrokers, such sales are taxable, and the pawnbroker must collect and remit the tax thereon. Rulemaking A…

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (15)(a), (16), 212.05(1) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.68, Repealed 5-9-13.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(6), 212.031 FS. History-New 10-7-68, Amended 2-8-69, 10-7-69, 6-16-72, 9-26-77, 10-18-78, 12-31-81, 7-20-82, Formerly 12A-1.70, Amended 1-2-89, 3-27-95, 7-17-95, 1-17-18, 1-8-19, 12-12-19, 6-14-22, 12-1-23, 8-6-…

(1)(a) For the purpose of this rule, the term "lease" includes any rental or license to use tangible personal property, unless a different meaning is clearly indicated by the context in which it is used. The term refers to all transactions that are not bailments in which there is…

(1) Definitions. The following terms and phrases when used in this rule shall have the meaning ascribed to them in this subsection, except where the context clearly indicates a different meaning. (a) "Advertising" is the expression of an idea created and produced for reproduction…

(1)(a) The lease or rental of parking or storage spaces for motor vehicles in parking lots or garages is taxable. (b) The lease or rental of docking or storage spaces for boats in boat docks or marinas is taxable. (c) The lease or rental of tie-down or storage space for aircraft …

(1) Where used articles of tangible personal property, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of new articles of tangible personal property, the tax levied by Chapter 212, F.S., shall be paid on the sal…

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.06(1)(a) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.75, Repealed 6-1-09.

(1)(a) The sale, rental, repair, or alteration of articles of clothing or clothing accessories is taxable. Any person engaged in the business of selling, renting, repairing, or altering clothing or clothing accessories must register as a dealer with the Department. (b) The sale o…

(1) Donations of taxable tangible personal property made to any person, to a federal or state governmental unit, or to any religious, educational or charitable institution are exempt; however, the donor is required to pay tax on the acquisition cost of the tangible personal prope…

(1) Operators of game concessions and other concessionaires who customarily award tangible personal property as prizes are the ultimate consumers of such property. Operators may pay tax on the cost price of such property or pay tax on 25 percent of the gross receipts from all suc…

Where merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor. Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.

(1) For purposes of this rule, a "qualified production company" means any company engaged in this state in the production of motion pictures, made-for-TV motion pictures, television series, commercial advertising, music videos, or sound recordings that has been approved by the Of…

(1)(a) The sale, rental, lease, use, consumption, pi, inluding theleof plmnt pts ndccssois, or storage for use of power farm equipment or iigtionquipmnt is exempt. To qualify for this exemption, the power farm equipment or igtionquipmnt must be used exclusively on a farm or in a …

The sale of a gift certificate is not taxable. When the owner of a gift certificate redeems it for tangible personal property, or a part thereof, the transaction is taxable as a sale. For example, if the owner of a gift certificate valued at $25 purchases a $15 pair of shoes, tax…

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.04(4), (6), (7), 212.07(3), 212.10(3), 212.14(1), (6), 212.15(1), (2), (3), (4), 212.151, 213.67(2), 213.756 FS. History-New 10-7-68, Amended 6-16-72, 8-23-77, 6-3-80, 4-29-85, Formerly 12A-1.90,…

(1) The Florida Sales and Use Tax Act imposes a tax on the use, consumption, distribution, and storage for use or consumption in this state of tangible personal property purchased in such manner that the sales tax would not be applicable at the time of purchase. (2)(a) The use ta…

(1) Scope of Rule. This rule is intended to provide guidelines regarding the authority to self-accrue sales and use tax, as provided in Section 212.183, F.S. This rule is also intended to provide guidelines regarding the authority granted by Section 212.18(3)(a), F.S., to dealers…

(1) This rule shall govern the taxability of transactions in which contractors manufacture or purchase supplies and materials for use in public works contracts, as that term is referred to in Section 212.08(6), F.S. This rule shall not apply to non-public works contracts for the …

(1) Definitions - The following terms and phrases when used in this rule have the meaning ascribed to them except where the context clearly indicates a different meaning: (a) "Fixed location" means a location or plant site that is used, or intended to be used, for an extended or …

(1) The following public use forms and instructions are employed by the Department in its dealings with the public related to the administration of Chapter 212, F.S. These forms are hereby incorporated by reference in this rule. (a) Copies of these forms, except those denoted by …

(1) Definitions. (a) A "marketplace" means any physical place or electronic medium through which tangible personal property is offered for sale. (b) A "marketplace provider" means a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by…

Rulemaking Authority 212.06(3)(b)2., 212.18(2), 213.06(1) FS. Law Implemented 212.06(3) FS. History-New 12-8-87, Amended 12-31-20, Repealed 6-14-22.

(1)(a) Every person who solicits, offers, provides, enters into, issues, or delivers any service warranty, or who receives, on behalf of another person, any consideration from a service warranty holder is exercising a taxable privilege and shall register as a dealer with the Depa…

(1) Who May Claim the Community Contribution Tax Credit. (a) Any taxpayer who received prior approval from the Florida Department of Commerce, for a community contribution to any revitalization project undertaken by an eligible sponsor will be allowed a credit of 50 percent of th…

(1) The sale of "data center property," as defined in Section 212.08(5)(s)1.d., F.S., is exempt from sales tax when the following requirements will be met: (a) The facility meets the definition of "data center," as provided in Section 212.08(5)(s)1.c., F.S.; (b) The data center's…

Rulemaking Authority 212.099(10), 213.06(1) FS. Law Implemented 212.099 FS. History-New 10-28-19, Repealed 12-29-25.

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Eligible contribution" or "contribution" means a monetary contribution, as defined in Section 212.1832, F.S., from a person purchasing a motor vehicle from a dealer, or registering a motor vehicle purchased…

(1) Florida's Address/Jurisdiction Database. (a) The Department maintains an electronic database that assigns addresses to counties in a format that satisfies the requirements of Section 212.181, F.S. The electronic database, referred to as Florida's Address/Jurisdiction Database…

(1) For purposes of this rule, a "qualified farmer" means a farmer, as defined in section 212.02(28), F.S., whose property has been classified as agricultural pursuant to section 193.461, F.S., or who has implemented agricultural best management practices adopted by the Departmen…