Florida Administrative Code

(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…

(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…

(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…

(1) Definitions. For purposes of this rule, the following definitions apply: (a) "Airport" means a facility as defined in Section 330.27(3), F.S. (b)1. "Clothing" means any article of wearing apparel intended to be worn on or about the human body, including all footwear, except s…

(1)(a) Section 403.718, F.S., imposes a fee at the rate of $1 for each new motor vehicle tire sold at retail in this state. (b) The fee is imposed upon the dealer selling the new motor vehicle tire and not upon the purchaser. (c) The fee is applicable even when the sale of a new …

(1)(a) Section 403.7185, F.S., imposes a fee at the rate of $1.50 for each new or remanufactured lead-acid battery sold at retail in this state. (b) The fee is imposed upon the dealer selling the new or remanufactured lead-acid battery and not upon the purchaser. (c) The fee is a…

(1)(a) Every person desiring to engage in or conduct business in this state of making retail sales of new motor vehicle tires or lead-acid batteries must register with the Department of Revenue and obtain a certificate of registration for each place of business. Dealers who hold …

(1)(a) A Solid Waste and Surcharge Return (form DR-15SW, incorporated by reference in Rule 12A-16.008, F.A.C.) reporting fees imposed by Sections 403.718 and 403.7185, F.S., on new tires and lead-acid batteries sold at retail shall be filed with the Department. Except as provided…

(1) Each motor vehicle dealer licensed under Section 320.27, F.S., and each person engaged in the business of leasing motor vehicles, is required to collect a $2 fee from the consumer at the consummation of the sale of a motor vehicle or at the time of entry into a lease agreemen…

(1) For the purpose of administering the Discretionary Sales Surtax (referred to as the Surtax, or Tax), all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.) shall apply to the Surtax, except in those situations where rules relating to the Surtax have been issued to cl…

(1) SCOPE. (a) Section 212.054, F.S., provides for the imposition of discretionary sales surtaxes levied by a governing body of any county, as authorized in Section 212.055, F.S. This rule is intended to clarify the application of the surtaxes on admissions, sales and use of tang…

(1) SCOPE. This rule is intended to provide guidelines regarding the application of surtaxes imposed on the sale, purchase, or transfer of title of any aircraft, boat, mobile home, motor vehicle, or other vehicle subject to the discretionary sales surtax imposed under Sections 21…

(1) SCOPE. This rule is intended to provide guidelines regarding the limitation for the sales amount above $5,000 provided for any item of tangible personal property subject to the discretionary sales surtax imposed under Sections 212.054 and 212.055, F.S. For the application of …

(1) Permits, certificates, and affidavits required for sales and use tax shall satisfy the requirements of the surtax. However, if a permit, certificate, or affidavit is issued by the purchaser at the time of purchase in lieu of tax, and the purchaser makes a taxable use of the i…

(1) All taxes shall be due, payable, and must be remitted pursuant to the same provisions as sales and use tax; provided, however, the surtax shall not be included in the computation of estimated taxes pursuant to Section 212.11(1)(a), F.S. (2) The provisions of sales and use tax…

Persons making sales and use of tangible personal property; charging admissions; furnishing electricity or natural or manufactured gas; or leasing or renting any transient rental accommodations subject to the surtax must maintain adequate and sufficient books and records to indic…

(1) LUMP SUM, COST PLUS, FIXED FEE, OR GUARANTEED PRICE CONTRACTS. (a) Contractors or subcontractors purchasing tangible personal property from a dealer for use in a lump sum, cost plus, fixed fee, guaranteed price, or similar type of contract must pay the surtax to the selling d…

(1)(a) Concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business where it is impracticable to separately state Florida sales tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale, may calculate tax due…

(1) Amusement machine sales; effective tax rates. (a) Charges for the use of amusement machines, as defined in Section 212.02(24), F.S., are subject to the surtax at the rate imposed by the county where the machine is located. To calculate the tax due in an applicable reporting p…

(1)(a) Alcoholic beverages, including beer, ale, and wine, are subject to surtax at the rate imposed by the county where the business is located. (b) Except as provided in Section 212.07(4), F.S., a dealer will add the sales tax, plus the applicable surtax, to the sales price of …

(1)(a) Accrual basis accounting recognizes the sales date as the invoice date. At the time the invoice is prepared, accounts receivable will be increased with a corresponding entry to increase the sales accounts. Thus, for sales, purchases, and rentals of tangible personal proper…

For the purpose of administering the Rental Car Surcharge (referred to as the surcharge), all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.), shall apply to the surcharge, except in those situations where rules relating to the surcharge have been issued to clarify sp…

(1) Definitions. For the purposes of this rule chapter, the following definitions will apply. (a) The term "car-sharing service" has the same meaning as provided in Section 212.0606, F.S. (b) The term "day" means 24 consecutive hours. (c)1. The term "for-hire passenger motor vehi…

(1) Every person who operates a car-sharing service, a peer-to-peer car-sharing program, or motor vehicle rental company must register with the Department as a dealer for the purposes of remitting the rental car surcharge. (a) Motor vehicle rental companies are required to regist…

(1) The lease or rental of a for hire passenger motor vehicle or shared vehicle directly to an entity that holds a valid Consumer's Certificate of Exemption (Form DR-14) issued by the Department is exempt. Direct pay permits, exemption, certificates, and exemption affidavits requ…

(1)(a) Except as provided in rule Chapter 12-24, F.A.C., the surcharge for each month is due to the Department on the first day of the month following the date the lease or rental payments are to be made by the lessee or renter under the terms of the lease or rental agreement, or…

(1)(a) The following public use forms and instructions are employed by the Department of Revenue in its dealings with the public in administering the rental car surcharge, as provided in this rule chapter, and the solid waste fees, as provided in rule Chapter 12A-12, F.A.C. These…

(1)(a) Any person, corporation, or other business entity must submit a completed Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S, incorporated by reference in Rule 12A-17.005, F.A.C.), and obtain a certificate of registration before enga…

(1) The following public-use forms and instructions are employed by the Department in its dealings with the public in administering Chapter 538, F.S., and are incorporated by reference in this rule. Copies of forms are available, without cost, by: 1) downloading the form from the…

(1) Scope of rule. This rule provides guidelines regarding the procedures and requirements for the registration of persons providing communications services and persons requesting a communications services tax direct pay permit. (2)(a) With the exception of the activities describ…

(1)(a)1. Except as provided in rule Chapter 12-24, F.A.C., and this rule, all taxes required to be collected in any calendar month by Chapter 202, F.S., are due to the Department on the first day of the month subsequent to the sale of communications services. 2. For recurring cha…

(1) Persons who purchase communications services may apply for a communications services tax direct pay permit from the Department to assume the obligation of self-accruing and remitting to the state the tax due on their purchases of communications services when: (a) The majority…

(1) This rule is intended to clarify the application of tax on sales of communications services to residential households and the documentation and recordkeeping requirements of dealers who make sales to residential households. (2) APPLICATION OF TAX. (a) Sales of communications …

(1)(a) The sale of communications services, as defined in Section 202.11(1), F.S., is subject to the Florida communications services tax and the local communications services tax, unless specifically exempt. (b) This rule governs the documentation and recordkeeping requirements r…

(1)(a) The sale of communications services, as defined in Section 202.11(1), F.S., is subject to the Florida communications services tax and the local communications services tax, unless specifically exempt. (b) This rule provides guidelines regarding sales by religious instituti…

(1) Any municipality or county that adopts, repeals, or changes a local communications services tax rate or changes a permit fee election must notify the Department as provided in this rule. (a) Notification of local communications services tax rate changes and changes in permit …

(1) A sale for the purpose of resale is excluded from the tax imposed by and administered under Chapter 202, F.S., only when the sale is made in strict compliance with the provisions of this rule. (2) For purposes of this rule, the following terms are defined as: (a) A "dealer" m…

(1)(a) Dealers of communications services that are required to collect local communications services taxes must assign each customer service address to a specific local taxing jurisdiction for purposes of determining the appropriate local communications services tax rate to be ap…