Florida Administrative Code

(1) The purpose of this rule is to establish procedures when the Department determines that misallocations of communications services taxes require adjustments to distributions of the taxes. This determination will occur annually, with the adjustment cycle running from February 1…

(1)(a) The Department employs the following public-use forms and instructions in the administration of Chapter 202, F.S., Communications Services Tax, and in the administration of the Department's electronic Address/Jurisdiction Database created pursuant to Sections 175.1015 and …

(1) Scope. The purpose of this rule is to implement the provisions of Sections 376.301, 376.70 and 376.71, F.S., which impose a tax on the gross receipts of dry-cleaning facilities, hereafter referred to as the gross receipts tax or tax. (2) For purposes of administering, collect…

(1)(a) A gross receipts tax is levied at a rate of 2 percent on the total receipts received by dry-cleaning facilities, as defined in Section 376.301(14), F.S., and received by dry drop-off facilities, as defined in Section 376.301(16), F.S., for the privilege of engaging in the …

For purposes of this rule chapter: (1) "Dry-cleaning" means to clean clothing or other fabrics with dry-cleaning solvents. (2) "Dry-cleaning facility" means a commercial establishment that operates or has at some time in the past operated for the primary purpose of dry-cleaning c…

(1)(a) Every person desiring to engage in or conduct business in this state as a dry-cleaning facility or a dry drop-off facility must register with the Department and obtain a certificate of registration from the Department. Dry-cleaning facilities or dry drop-off facilities ope…

(1) Tax due on transactions: (a) Businesses which maintain tax and accounting records on the basis of cash receipts may report this tax when payment is received. The tax is due on the first day of the month following the month that the consideration for the service is paid, if th…

(1) The purpose of this rule is to implement the provisions of Section 376.75, F.S., which imposes a tax on the sale to or the importation by dry-cleaning facilities of perchloroethylene (tetrachloroethylene) hereafter referred as the perc tax or tax. (2) For purposes of administ…

(1) "Importer" means any person who imports perc, or causes perc to be imported into Florida. (2)(a) "Perchloroethylene" means a liquid solvent containing no less than 95 percent of the specific chemical compound designated as C12C=CC12 bearing Chemical Abstracts Service Registry…

(1) The tax is levied on perc sold to or imported by a dry-cleaning facility, as defined in Section 376.301(15), F.S., located in Florida. (2)(a) All perc imported, produced, or sold in Florida, even if it is not sold to or imported by a dry-cleaning facility, is presumed to be s…

(1)(a) Every person must file a Florida Fuel or Pollutants Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with the required attachments, with the Department for a pollutant license before producing, selling, importing, or causing perc to be im…

(1)(a) When perc is sold in Florida, the tax is due to the Department on the first day of the month following the month of sale. (b) When a person who has purchased perc for use in a dry-cleaning facility in Florida cannot document that the tax has been paid, the tax is due to th…

(1) The person who paid the tax directly to the Department may apply for a refund or take a credit for such amount, on any subsequent tax return, for the tax paid: (a) If the perc is exported from Florida; or (b) If the perc was acquired for purposes other than use in a dry-clean…

(1) County Comptroller or Clerk of the Circuit Court. (a) County Comptroller or Clerk of the Circuit Court - Each County Comptroller or Clerk of the Circuit Court of each county, ("Clerk") must collect the tax imposed by Chapter 201, F.S., on recorded documents, and may collect t…

(1)(a) Liability in general - Except as otherwise provided in paragraph (1)(b) and subsections (2) and (3) of this rule, the tax is payable by any of the parties to a taxable document. When the parties to the document agree who will pay the tax, the agreement does not relieve the…

(1)(a) The following public-use forms and instructions are employed by the Department of Revenue in its administration of the documentary stamp tax, and are hereby incorporated in this rule by reference. (b) Copies of these forms are available, without cost, by: 1) downloading th…

Any person who has overpaid documentary stamp tax or discretionary surtax, or paid the tax or surtax that was not due, or paid the tax or surtax in error, may seek a refund by filing an Application for Refund (form DR-26, incorporated by reference in Rule 12-26.008, F.A.C.) with …

(1) Failure to Pay Tax or Discretionary Surtax Required. For any document, instrument, or paper upon which the documentary stamp tax or discretionary surtax is imposed and the proper amount of tax or surtax remains unpaid, the person or persons liable for the tax upon the documen…

The failure of the Clerk to require payment of the proper amount of tax prior to recording the document does not relieve the parties to the document from being liable for any tax due. Rulemaking Authority 201.11(1), 213.06(1) FS. Law Implemented 201.01, 201.12 FS. History-New 8-1…

(1) Scope of Tax: Section 201.02, F.S., imposes a tax on deeds, instruments, or writings, whereby any lands, tenements, or other realty, or any interests therein is granted, assigned, transferred, or otherwise conveyed to, or vested in the purchaser, or any other person by his di…

(1)(a) Documentary Stamp Tax, Rate and Computation. The tax imposed under Section 201.02, F.S., on deeds, instruments, documents, or writings whereby any lands, tenements, or other realty or any interest therein is transferred or conveyed is 70 cents on each $100 or fractional pa…

(1) Exchange of Property. In an exchange of real property by the respective owners of the property exchanged, lands are given as consideration for the transfer of other lands between the parties. The consideration has a reasonably determinable value and is property other than mon…

(1) Security for Debt: The reconveyance of realty conveyed to secure a debt upon payment of such debt is not taxable. (2) No Consideration: (a) A conveyance of unencumbered realty as a gift is not taxable. (b) A deed of conveyance reciting a consideration such as "love and affect…

(1) Scope of Tax: Section 201.07, F.S., imposes a tax on all bonds, debentures, or certificates of indebtedness issued in the state by any person, and all instruments and documents, however termed, issued by any corporation with interest coupons or in registered form. (2) Rate an…

(1) Secured by Mortgage or Deed of Trust. A mortgage or other evidence of an indebtedness recorded in Florida securing a bond or a certificate of indebtedness, whether issued inside or outside Florida, is subject to the tax under Section 201.08(1)(b), F.S., based on the amount se…

(1) Assignment of Bond: An instrument merely representing an assignment of a bond is not taxable. (2) Surety Bonds. Indemnity, fidelity, and surety bonds are not taxable. (3) Bond Issued in Another State. Where all steps in the issuance of a bond take place outside Florida, the b…

(1) A tax is imposed on promissory notes, non-negotiable notes, written obligations to pay money, assignments of salaries, wages, or other compensation, which are made, executed, delivered, sold, transferred, or assigned in the state. A renewal note, as defined in Section 201.08(…

(1)(a) Notes and Written Obligations to Pay Money. The amount upon which the tax is measured, when the documents provide for a discount of unearned interest or finance charges in exchange for early payment, is the amount financed or principal indebtedness. The payment of interest…

(1) Signature Required. Tax is due on a document that contains a promise to pay, and on each renewal thereof. To be taxable, the document must be signed by the maker or obligor. (2) Purported Lease. An instrument which purports to be a lease, whereby title to tangible personal pr…

(1) Registered Security Dealers: Promissory notes for a duration of thirty days or less, made by a security dealer registered under the provisions of Chapter 517, F.S., shall be exempt from tax, provided these promissory notes are secured by a collateral security as defined in Se…

(1)(a) Scope. This rule applies to transfers of an ownership interest in a conduit entity to which real property was transferred without tax paid on the full consideration for the property. (b) Definitions. For purposes of this rule: 1. "Conduit entity" means a legal entity, or i…

(1) Definitions. (a) "Alcohol" means completely denatured ethanol (ethyl alcohol) or methanol (wood alcohol) derived from grain, agricultural products, wood, coal, or other products, other than petroleum or natural gas, manufactured, produced, sold or purchased for the purpose of…

(1) General Information. (a) Persons who import either gasoline, gasohol, or diesel into Florida, by common or private carrier, upon which Florida tax has not been charged or collected, and persons who import and place fuel in storage outside a terminal registered under s. 4101 o…

(1) Licensing. (a) Any person transporting fuel for sale or for others in vehicles capable of hauling quantities of 500 gallons or more in this State, must hold a valid license as a carrier of motor fuel or diesel fuel. (b)1. To obtain an annual license, every person must file a …

(1) General Information. (a) Persons who import either gasoline, gasohol, or diesel fuel into Florida by marine vessel, rail, or pipeline, and who place the fuel in storage at a terminal which is registered under s. 4101 of the Internal Revenue Code must obtain a terminal supplie…

(1) General Information. Wholesalers may: (a) Sell fuel to terminal suppliers, other wholesalers, and exporters. (b) Sell fuel to retail dealers, resellers and end-users. (c) Sell fuel to the United States Government. (d) Sell fuel to farmers and commercial fishermen. (e) Sell fu…

(1) Licensing. (a) Before any person may engage in business as a terminal operator within this state, such person must hold a valid terminal operator license. Terminal operators who own fuel sold or transferred through a terminal must also be licensed as a terminal supplier. See …

(1) General Information. (a) Exporters are persons who remove fuel from Florida by common or private carrier. (b) Persons licensed as exporters are authorized to purchase fuel in this state for export only. Storage of fuel by an exporter in this state must be limited to no more t…

(1) General Information. (a)1. Counties, municipalities, and school districts are authorized to use dyed diesel fuel in on-road vehicles. 2. Dyed diesel fuel purchased for use by counties, municipalities, and school districts is subject to a portion of the backup tax imposed unde…

(1) General Information. (a)1. Mass transit systems are authorized to use dyed diesel fuel in on-road vehicles. 2. Dyed diesel fuel purchased for use by Mass Transit Systems is subject to a portion of the backup tax imposed under Section 206.873, F.S., when used in vehicles. (b) …

(1) General Information. (a) Any person who is not otherwise licensed under Chapter 206, F.S., and who is engaged in the activity of blending gasoline, gasohol, or diesel with any other product, where end products may be used to propel a vehicle or vessel, must be licensed as a b…

(1) Any person desiring to engage in the business of selling motor fuel or diesel fuel at retail or reselling tax-paid fuel to retailers or end users must register with the Department and obtain a separate sales and use tax certificate of registration for each place of business. …

(1) General Information. The Department is authorized to grant the following temporary licenses to import into, export from, or transport fuel within Florida when the Governor of Florida has declared a state of emergency pursuant to Section 252.36, F.S., or when the President of …

(1) Fuel used for Agricultural, Aquacultural, Commercial Fishing, and Commercial Aviation Purposes. (a)1. Any person who purchases motor fuel used in any tractor, vehicle, or other equipment that is used exclusively on a farm for planting, cultivating, harvesting, or processing f…

(1) Marking and Dyeing. (a) The dyeing and marking of diesel fuel will follow the requirements of 48.4082-1, Treasury Regulations (February 26, 2002, hereby incorporated by reference in this rule), and shall conform to the Environmental Protection Agency's high sulfur diesel fuel…

(1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule. (b) Copies of these forms are available, without cost, by: 1) downloading the form from the Department's website at floridarevenue.com; or,…

(1) General Information. When the Governor of Florida has declared a state of emergency pursuant to Section 252.36, F.S., or when the President of the United States has declared a major disaster in Florida, another state, territory of the United States, or the District of Columbi…