Florida Administrative Code

(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…

Rulemaking Authority 213.06(1) FS. Law Implemented 681.102(14), 681.117 FS. History-New 4-5-89, Amended 5-4-03, Repealed 5-9-13.

(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…

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1), 370.07(3)(g) FS. Law Implemented 370.07(3) FS. History-New 10-16-89, Amended 3-20-96, Repealed 4-5-07.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1), 370.07(3) FS. Law Implemented 212.12(2), 213.235, 213.755, 370.07(3) FS. History-New 10-16-89, Amended 3-21-95, 3-20-96, 4-2-00, 9-28-04, Repealed 4-5-07.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) 370.07(3)(c) FS. Law Implemented 95.091(3), 212.13(2)(5), 212.14, 212.15, 213.29, 370.07(3)(c),(g) FS., s. 16, Chapter 99-208, L.O.F. History-New 10-16-89, Amended 4-2-00, Repealed 4-5-07.

(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…

Rulemaking Authority 212.12(11), 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(9), (10), (11) FS. History-New 12-11-89, Amended 8-10-92, 3-17-93, 12-13-94, 3-20-96, 6-19-01, 11-1-05, 6-1-09, Repealed 6-14-22.

(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…

Rulemaking Authority 213.06(1), 538.11, 538.37 FS. Law Implemented 538.09, 538.32 FS. History-New 3-15-90, Amended 11-14-91, 8-1-02, Repealed 1-17-13.

(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…

(1)(a) The Department maintains an electronic database that assigns service addresses to local taxing jurisdictions in a format that satisfies the requirements of Section 202.22(2)(a), F.S. The electronic database, referred to as Florida's Address/Jurisdiction Database, is mainta…

(1) A communications services dealer that develops and maintains its own database for assigning service addresses to local taxing jurisdictions or a third-party vendor that provides a database for sale to communications services dealers or uses such a database in providing billin…

(1) An enhanced zip code method is a method of assigning service addresses to local taxing jurisdictions based on United States postal zip codes of at least nine digits. (2) A communications services dealer may avoid liability as provided in Rule 12A-19.070, F.A.C., for any addit…

(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 …

Rulemaking Authority 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS. History-New 3-27-78, Amended 4-16-78, 11-13-78, 5-28-85, Formerly 12A-3.01, Amended 7-29-91, 11-30-97, Repealed 5-9-13.

Rulemaking Authority 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104, 212.03(1), (2), (3), (4), (5), (7) FS. History-New 3-27-78, Amended 5-28-85, Formerly 12A-3.02, Amended 11-30-97, Repealed 5-9-13.

Rulemaking Authority 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS. History-New 3-27-78, Amended 5-28-85, Formerly 12A-3.06, Amended 7-29-91, 3-21-95, 11-30-97, Repealed 5-9-13.

Rulemaking Authority 212.0305(3)(f), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.03(1), (2), (3), (4), (5), (7), 212.0305 FS. History-New 5-28-85, Formerly 12A-8.01, Amended 11-30-97, Repealed 5-9-13.

Rulemaking Authority 212.0305(3)(f), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.03(1), (2), (3), (4), (5), (7), 212.0305 FS. History-New 5-28-85, Formerly 12A-8.02, Amended 11-30-97, Repealed 5-9-13.

Rulemaking Authority 212.0305(3)(f), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.03(1), (2), (3), (4), (5), (7), 212.0305 FS. History-New 5-28-85, Formerly 12A-9.01, Amended 11-30-97, Repealed 5-9-13.