Florida Administrative Code

(1) Remittances by Clerks of the Court. This rule chapter sets forth the rules to be used in the administration of Section 213.13, F.S., which provides for the electronic remittance of all funds collected by the Clerks of the Court ("Clerk") on behalf of the state or on behalf of…

For the purposes of this rule chapter, the following terms and phrases when used in this rule chapter shall have the meanings ascribed to them in this rule, except where the context clearly indicates a different meaning: (1) "Automated Clearing House" means a central distribution…

(1)(a) Each Clerk and each Local Government required to electronically remit funds collected and to electronically transmit return/remittance detail for such funds as provided in Section 213.13 or 316.0083, F.S., must enroll with the Department for eServices by: 1. Accessing and …

(1) Means of Funds and Detail Transmission - A personal computer capable of accessing the Internet using a version of the Microsoft Internet Explorer browser that utilizes 128-bit secure socket layer (SSL) encryption is required. (2) Procedures for Funds and Detail Transmission. …

(1) Transactions to remit funds electronically must be completed so that the amount due is deposited as collected funds to the State Treasurer's account on or before the remittance due date required by applicable statute or any agency rule. (a) 5-Day Remittances. Fees imposed und…

(1) Upon receiving payment information and associated remittance information, the Department will verify that the funds for subsequent distribution reconcile with the associated remittance information submitted to the Department. (2) Within two working days of receiving an accura…

(1) This rule chapter sets forth the rules to be used in the administration of the following tax credits: (a) The Florida Tax Credit Scholarship Program under Section 1002.395, F.S. That program allows taxpayers to receive a credit allocation for contributions made to nonprofit s…

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Affiliated group of corporations" is given the same meaning as the definition provided in Section 220.03(1)(b), F.S. (b) "Contribution" means an eligible contribution, as defined in Section 1002.395(2), F.S…

(1)(a) The following application forms and instructions are used by the Department in its administration of the Florida Tax Credit Scholarship program, Strong Families Tax Credit program, The New Worlds Initiative Tax Credit program, Child Care Tax Credits program, Home Away From…

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Affiliated group of corporations" is given the same meaning as the definition provided in Section 220.03(1)(b), F.S. (b) "Contribution" or "eligible contribution" means a monetary contribution from a taxpay…

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Administrator" means the University of Florida Lastinger Center for Learning. (b) "Affiliated group of corporations" is given the same meaning as the definition provided in Section 220.03(1)(b), F.S. (c) "C…

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Corporation" means the Florida Housing Finance Corporation as defined in Section 420.0004, F.S., and designated to administer the Live Local Program. (b) "Affiliated group of corporations" is given the same…

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Affiliated group of corporations" is given the same meaning as the definition provided in Section 220.03(1)(b), F.S. (b) "Credit allocation" means an allocation to a taxpayer of an annual tax credit cap aut…

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Affiliated group of corporations" is given the same meaning as the definition provided in Section 220.03(1)(b), F.S. (b) "Contribution" or "eligible contribution" means a monetary contribution from a taxpay…

The following terms apply to the Department's administration of the programs delegated to it by statute. These terms shall have the meaning given to them in this section, except where the context clearly indicates a different meaning. (1)(a) The phrase "commence an audit" means w…

(1) The provisions of Section 213.235, F.S., and this rule apply to all taxes listed in Section 213.05, F.S., except those taxes imposed by chapter 220, F.S. The interest rate provisions of Rule 12C-1.343, F.A.C., apply to the taxes imposed by Chapter 220, F.S. (2)(a) The interes…

(1) The following subsections of this rule describe materials and publications which contain procedures used by the Department in performing its statutory responsibilities, and these materials and publications are hereby incorporated by reference in this rule. A copy of these mat…

(1) Authority to take the following action is hereby delegated by the Governor and Cabinet acting as the head of the Department of Revenue to the Executive Director of the Department or the Executive Director's designee: (a) To take all actions relating to the: 1. Assessment, col…

(1) SCOPE. This rule establishes the rates and conditions for payments to reimburse reasonably necessary costs directly incurred by third-party recordkeepers in searching for, reproducing, or transporting books, records, written materials, and electronically recorded information …

(1) The rules set forth in this chapter are applicable to all revenues assessed and collected by the Department pursuant to Section 213.05, F.S. (2)(a) The Department of Revenue encourages taxpayers to attempt to resolve any notice, billing, assessment, or refund denial through d…

The following form is employed by the Department in its dealings with the public. This form is hereby incorporated by reference in this rule. Copies of this form are available, without cost, by: 1) downloading the form from the Department's website at floridarevenue.com/forms; or…

(1)(a) Except in cases of jeopardy assessments, estimated assessments, refund denials, or where review of the taxpayer's books and records results in no liability due to the state or no refundable amount due to the taxpayer, the Department will, upon completion of an audit, issue…

(1)(a) After issuance of a delinquency notice or billing by the Department, the taxpayer may request a conference if an assessment has not been issued. A request for a conference shall be made by mailing, telephoning, or faxing the request directly to the address, telephone numbe…

(1)(a) A taxpayer may secure review of a Notice of Proposed Assessment by implementing the provisions of this section. (b) To secure review of a Notice of Proposed Assessment, a taxpayer must file a written protest postmarked or faxed within 60 consecutive calendar days (150 cons…

(1)(a) A taxpayer may secure review of an assessment issued by the Department regarding tax returns, other required filings, and billings by implementing the provisions of this section. When a taxpayer has pursued review under the provisions of either Rule 12-6.002 or 12-6.003, F…

(1)(a) Any person who appears before the Department in any proceeding has the right, at his or her own expense, to be accompanied, represented, and advised by counsel or by other qualified representatives. For the purposes of this rule, "counsel" shall mean a member of the Florid…

In all proceedings before the Department, the Executive Director, or the Executive Director's designees under this chapter, all individuals qualified as a taxpayer's representative shall comply with the provisions set forth in Uniform Rules of Procedure, Rule 28-106.107, F.A.C. R…

(1)(a) The Department, upon determining that a refund should be wholly or partially denied, except in the case of a mathematical error, will issue a notice to the address provided by the taxpayer with his or her application for refund. The notice shall include a clear explanation…

(1)(a) A taxpayer may secure review of a Notice of Proposed Refund Denial (Form DR-832R), by implementing the provisions of this section. (b) To secure review of a Notice of Proposed Refund Denial (NPRD), a taxpayer must file a written protest, postmarked or faxed within 60 conse…

(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…

(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…

(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…