Florida Administrative Code

(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.

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-9.02, Amended 11-30-97, Repealed 5-9-13.

(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…

Rulemaking Authority 201.11, 213.06(1) FS. Law Implemented 201 FS. History-New 8-18-73, Formerly 12A-4.06, 12B-4.06, Amended 12-5-89, 12-30-97, Repealed 1-25-26.

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…