Florida Administrative Code

(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…

(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 …

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…

(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…

(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…

(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…

(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.