diff --git "a/Meta_Index/FloridaSutLaws/docstore.json" "b/Meta_Index/FloridaSutLaws/docstore.json"
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+++ "b/Meta_Index/FloridaSutLaws/docstore.json"
@@ -0,0 +1 @@
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"excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "3": {"node_id": "7cd00ca2-bcf8-4f05-bc59-944ed35fd57c", "node_type": null, "metadata": {}, "hash": "86b0848dd82800e9964475a9f48db16a23d6e7b2d12884634865e4552734628e"}}, "hash": "7c87a1aeb94814a60452a39b706883c2ef3fb182ecfa732402440a2fd9fd02a8", "text": "FLORIDA STATUTES\nCHAPTER 212\nTAX ON SALES, USE, AND OTHER TRANSACTIONS\n212.01\u2003Short title.\n212.02\u2003Definitions.\n212.03\u2003Transient rentals tax; rate, procedure, enforcement, exemptions.\n212.0305\u2003Convention development taxes; intent; administration; authorization; use of proceeds.\n212.03055\u2003Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.\n212.0306\u2003Local option food and beverage tax; procedure for levying; authorized uses; administration.\n212.031\u2003Tax on rental or license fee for use of real property.\n212.04\u2003Admissions tax; rate, procedure, enforcement.\n212.05\u2003Sales, storage, use tax.\n212.0501\u2003Tax on diesel fuel for business purposes; purchase, storage, and use.\n212.05011\u2003Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.\n212.0506\u2003Taxation of service warranties.\n212.051\u2003Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.\n212.0515\u2003Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.\n212.052\u2003Research or development costs; exemption.\n212.054\u2003Discretionary sales surtax; limitations, administration, and collection.\n212.055\u2003Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.\n212.0596\u2003Taxation of remote sales.\n212.05965\u2003Taxation of marketplace sales.\n212.0597\u2003Maximum tax on fractional aircraft ownership interests.\n212.0598\u2003Special provisions; air carriers.\n212.06\u2003Sales, storage, use tax; collectible from dealers; \u201cdealer\u201d defined; dealers to collect from purchasers; legislative intent as to scope of tax.\n212.0601\u2003Use taxes of vehicle dealers.\n212.0602\u2003Education; limited exemption.\n212.0606\u2003Rental car surcharge.\n212.07\u2003Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.\n212.08\u2003Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.\n212.0801\u2003Qualified aircraft exemption.\n212.081\u2003Legislative intent.\n212.0821\u2003Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.\n212.084\u2003Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.\n212.085\u2003Fraudulent claim of exemption; penalties.\n212.09\u2003Trade-ins deducted; exception.\n212.096\u2003Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.\n212.097\u2003Urban High-Crime Area Job Tax Credit Program.\n212.098\u2003Rural Job Tax Credit Program.\n212.099\u2003Credit for contributions to eligible nonprofit scholarship-funding organizations.\n212.11\u2003Tax returns and regulations.\n212.12\u2003Dealer\u2019s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.\n212.13\u2003Records required to be kept; power to inspect; audit procedure.\n212.133\u2003Information reports required for sales of alcoholic beverages and tobacco products.\n212.134\u2003Information returns relating to payment-card and third-party network transactions.\n212.14\u2003Departmental powers; hearings; distress warrants; bonds;", "start_char_idx": 0, "end_char_idx": 3218, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7cd00ca2-bcf8-4f05-bc59-944ed35fd57c": {"__data__": {"id_": "7cd00ca2-bcf8-4f05-bc59-944ed35fd57c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a5cc3ada-4ee2-400b-af2b-1faec659d3ce", "node_type": null, "metadata": {}, "hash": "7c87a1aeb94814a60452a39b706883c2ef3fb182ecfa732402440a2fd9fd02a8"}, "3": {"node_id": "1a1b905a-1781-4687-8ed5-66f4c523457e", "node_type": null, "metadata": {}, "hash": "8d13862f1d8518ff44dedb2c361c0d0b83e8610f24374fdb4d699d153b3c8fcc"}}, "hash": "86b0848dd82800e9964475a9f48db16a23d6e7b2d12884634865e4552734628e", "text": "powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.\n212.15\u2003Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.\n212.151\u2003Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.\n212.16\u2003Importation of goods; permits; seizure for noncompliance; procedure; review.\n212.17\u2003Tax credits or refunds.\n212.18\u2003Administration of law; registration of dealers; rules.\n212.181\u2003Determination of business address situs, distributions, and adjustments.\n212.183\u2003Rules for self-accrual of sales tax.\n212.1831\u2003Credit for contributions to eligible nonprofit scholarship-funding organizations.\n212.1832\u2003Credit for contributions to eligible nonprofit scholarship-funding organizations.\n212.1833\u2003Credit for contributions to the New Worlds Reading Initiative.\n212.1834\u2003Credit for contributions to eligible charitable organizations.\n212.184\u2003Rule of construction; disclosure of privileged information.\n212.185\u2003Sales tax hotline.\n212.186\u2003Registration number and resale certificate verification; toll-free number; information system; dealer education.\n212.19\u2003All state agencies to cooperate in administration of law.\n212.20\u2003Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.\n212.202\u2003Renaming and continuation of certain funds.\n212.205\u2003Sales tax distribution reporting.\n212.21\u2003Declaration of legislative intent.\n212.211\u2003Savings provision.\n212.01\u2003Short title.\u2014This chapter shall be known as the \u201cFlorida Revenue Act of 1949\u201d and the taxes imposed herein shall be in addition to all other taxes imposed by law.\nHistory.\u2014s. 1, ch. 26319, 1949.\n212.02\u2003Definitions.\u2014The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:\n(1)\u2003The term \u201cadmissions\u201d means and includes the net sum of money after deduction of any federal taxes for admitting a person or vehicle or persons to any place of amusement, sport, or recreation or for the privilege of entering or staying in any place of amusement, sport, or recreation, including, but not limited to, theaters, outdoor theaters, shows, exhibitions, games, races, or any place where charge is made by way of sale of tickets, gate charges, seat charges, box charges, season pass charges, cover charges, greens fees, participation fees, entrance fees, or other fees or receipts of anything of value measured on an admission or entrance or length of stay or seat box accommodations in any place where there is any exhibition, amusement, sport, or recreation, and all dues and fees paid to private clubs and membership clubs providing recreational or physical fitness facilities, including, but not limited to, golf, tennis, swimming, yachting, boating, athletic, exercise, and fitness facilities, except physical fitness facilities owned or operated by any hospital licensed under chapter 395.\n(2)\u2003\u201cBusiness\u201d means any activity engaged in by any person, or caused to be engaged in by him or her, with the object of private or public gain, benefit, or advantage, either direct or indirect. Except for the sales of any aircraft, boat, mobile home, or motor vehicle, the term \u201cbusiness\u201d shall not be construed in this chapter to include occasional or isolated sales or transactions involving tangible personal property or services by a person who does not hold himself or herself out as engaged in business or sales of unclaimed tangible personal property under s.", "start_char_idx": 3180, "end_char_idx": 6846, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1a1b905a-1781-4687-8ed5-66f4c523457e": {"__data__": {"id_": "1a1b905a-1781-4687-8ed5-66f4c523457e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7cd00ca2-bcf8-4f05-bc59-944ed35fd57c", "node_type": null, "metadata": {}, "hash": "86b0848dd82800e9964475a9f48db16a23d6e7b2d12884634865e4552734628e"}, "3": {"node_id": "e53c62ee-de5e-4334-907e-2f64f35c787f", "node_type": null, "metadata": {}, "hash": "f25068bc7a94142041861b7752feaef4980f0b7eed363f7bc94ec0c7fbe8b5c1"}}, "hash": "8d13862f1d8518ff44dedb2c361c0d0b83e8610f24374fdb4d699d153b3c8fcc", "text": "out as engaged in business or sales of unclaimed tangible personal property under s. 717.122, but includes other charges for the sale or rental of tangible personal property, sales of services taxable under this chapter, sales of or charges of admission, communication services, all rentals and leases of living quarters, other than low-rent housing operated under chapter 421, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps, and all rentals of or licenses in real property, other than low-rent housing operated under chapter 421, all leases or rentals of or licenses in parking lots or garages for motor vehicles, docking or storage spaces for boats in boat docks or marinas as defined in this chapter and made subject to a tax imposed by this chapter. The term \u201cbusiness\u201d shall not be construed in this chapter to include the leasing, subleasing, or licensing of real property by one corporation to another if all of the stock of both such corporations is owned, directly or through one or more wholly owned subsidiaries, by a common parent corporation; the property was in use prior to July 1, 1989, title to the property was transferred after July 1, 1988, and before July 1, 1989, between members of an affiliated group, as defined in s. 1504(a) of the Internal Revenue Code of 1986, which group included both such corporations and there is no substantial change in the use of the property following the transfer of title; the leasing, subleasing, or licensing of the property was required by an unrelated lender as a condition of providing financing to one or more members of the affiliated group; and the corporation to which the property is leased, subleased, or licensed had sales subject to the tax imposed by this chapter of not less than $667 million during the most recent 12-month period ended June 30. Any tax on such sales, charges, rentals, admissions, or other transactions made subject to the tax imposed by this chapter shall be collected by the state, county, municipality, any political subdivision, agency, bureau, or department, or other state or local governmental instrumentality in the same manner as other dealers, unless specifically exempted by this chapter.\n(3)\u2003The terms \u201ccigarettes,\u201d \u201ctobacco,\u201d or \u201ctobacco products\u201d referred to in this chapter include all such products as are defined or may be hereafter defined by the laws of the state.\n(4)\u2003\u201cCost price\u201d means the actual cost of articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service costs, transportation charges, or any expenses whatsoever.\n(5)\u2003The term \u201cdepartment\u201d means the Department of Revenue.\n(6)\u2003\u201cEnterprise zone\u201d means an area of the state designated pursuant to s. 290.0065. This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.\n(7)\u2003\u201cFactory-built building\u201d means a structure manufactured in a manufacturing facility for installation or erection as a finished building; \u201cfactory-built building\u201d includes, but is not limited to, residential, commercial, institutional, storage, and industrial structures.\n(8)\u2003\u201cIn this state\u201d or \u201cin the state\u201d means within the state boundaries of Florida as defined in s. 1, Art. II of the State Constitution and includes all territory within these limits owned by or ceded to the United States.\n(9)\u2003The term \u201cintoxicating beverages\u201d or \u201calcoholic beverages\u201d referred to in this chapter includes all such beverages as are so defined or may be hereafter defined by the laws of the state.\n(10)\u2003\u201cLease,\u201d \u201clet,\u201d or \u201crental\u201d means leasing or renting of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps and real property, the same being defined as follows:\n(a)\u2003Every building or other structure kept, used, maintained, or advertised as, or held out to the public to be, a place", "start_char_idx": 6815, "end_char_idx": 10794, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e53c62ee-de5e-4334-907e-2f64f35c787f": {"__data__": {"id_": "e53c62ee-de5e-4334-907e-2f64f35c787f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1a1b905a-1781-4687-8ed5-66f4c523457e", "node_type": null, "metadata": {}, "hash": "8d13862f1d8518ff44dedb2c361c0d0b83e8610f24374fdb4d699d153b3c8fcc"}, "3": {"node_id": "1fa61549-08b8-477b-9506-489b1783d789", "node_type": null, "metadata": {}, "hash": "1177003b00c14f586b49a32494b975779e23c54a1e22294e3ce6b38d685e4430"}}, "hash": "f25068bc7a94142041861b7752feaef4980f0b7eed363f7bc94ec0c7fbe8b5c1", "text": "maintained, or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay to transient or permanent guests or tenants, in which 10 or more rooms are furnished for the accommodation of such guests, and having one or more dining rooms or cafes where meals or lunches are served to such transient or permanent guests; such sleeping accommodations and dining rooms or cafes being conducted in the same building or buildings in connection therewith, shall, for the purpose of this chapter, be deemed a hotel.\n(b)\u2003Any building, or part thereof, where separate accommodations for two or more families living independently of each other are supplied to transient or permanent guests or tenants shall for the purpose of this chapter be deemed an apartment house.\n(c)\u2003Every house, boat, vehicle, motor court, trailer court, or other structure or any place or location kept, used, maintained, or advertised as, or held out to the public to be, a place where living quarters or sleeping or housekeeping accommodations are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings, shall for the purpose of this chapter be deemed a roominghouse.\n(d)\u2003In all hotels, apartment houses, and roominghouses within the meaning of this chapter, the parlor, dining room, sleeping porches, kitchen, office, and sample rooms shall be construed to mean \u201crooms.\u201d\n(e)\u2003A \u201ctourist camp\u201d is a place where two or more tents, tent houses, or camp cottages are located and offered by a person or municipality for sleeping or eating accommodations, most generally to the transient public for either a direct money consideration or an indirect benefit to the lessor or owner in connection with a related business.\n(f)\u2003A \u201ctrailer camp,\u201d \u201cmobile home park,\u201d or \u201crecreational vehicle park\u201d is a place where space is offered, with or without service facilities, by any persons or municipality to the public for the parking and accommodation of two or more automobile trailers, mobile homes, or recreational vehicles which are used for lodging, for either a direct money consideration or an indirect benefit to the lessor or owner in connection with a related business, such space being hereby defined as living quarters, and the rental price thereof shall include all service charges paid to the lessor.\n(g)\u2003\u201cLease,\u201d \u201clet,\u201d or \u201crental\u201d also means the leasing or rental of tangible personal property and the possession or use thereof by the lessee or rentee for a consideration, without transfer of the title of such property, except as expressly provided to the contrary herein. The term \u201clease,\u201d \u201clet,\u201d or \u201crental\u201d does not mean hourly, daily, or mileage charges, to the extent that such charges are subject to the jurisdiction of the 1United States Interstate Commerce Commission, when such charges are paid by reason of the presence of railroad cars owned by another on the tracks of the taxpayer, or charges made pursuant to car service agreements. The term \u201clease,\u201d \u201clet,\u201d \u201crental,\u201d or \u201clicense\u201d does not include payments made to an owner of high-voltage bulk transmission facilities in connection with the possession or control of such facilities by a regional transmission organization, independent system operator, or similar entity under the jurisdiction of the Federal Energy Regulatory Commission. However, where two taxpayers, in connection with the interchange of facilities, rent or lease property, each to the other, for use in providing or furnishing any of the services mentioned in s. 166.231, the term \u201clease or rental\u201d means only the net amount of rental involved.\n(h)\u2003\u201cReal property\u201d means the surface land, improvements thereto, and fixtures, and is synonymous with \u201crealty\u201d and \u201creal estate.\u201d\n(i)\u2003\u201cLicense,\u201d as used in this chapter with reference to the use of real", "start_char_idx": 10809, "end_char_idx": 14648, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1fa61549-08b8-477b-9506-489b1783d789": {"__data__": {"id_": "1fa61549-08b8-477b-9506-489b1783d789", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e53c62ee-de5e-4334-907e-2f64f35c787f", "node_type": null, "metadata": {}, "hash": "f25068bc7a94142041861b7752feaef4980f0b7eed363f7bc94ec0c7fbe8b5c1"}, "3": {"node_id": "66a5f57f-73b9-4e51-b8a9-a5ba13d45941", "node_type": null, "metadata": {}, "hash": "61ebf2c0242421eefbfe83c468103895401a52b6088634afaf545561a04d1580"}}, "hash": "1177003b00c14f586b49a32494b975779e23c54a1e22294e3ce6b38d685e4430", "text": "as used in this chapter with reference to the use of real property, means the granting of a privilege to use or occupy a building or a parcel of real property for any purpose.\n(j)\u2003Privilege, franchise, or concession fees, or fees for a license to do business, paid to an airport are not payments for leasing, letting, renting, or granting a license for the use of real property.\n(11)\u2003\u201cMotor fuel\u201d means and includes what is commonly known and sold as gasoline and fuels containing a mixture of gasoline and other products.\n(12)\u2003\u201cPerson\u201d includes any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number.\n(13)\u2003\u201cRetailer\u201d means and includes every person engaged in the business of making sales at retail or for distribution, or use, or consumption, or storage to be used or consumed in this state.\n(14)(a)\u2003\u201cRetail sale\u201d or a \u201csale at retail\u201d means a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property or services taxable under this chapter, and includes all such transactions that may be made in lieu of retail sales or sales at retail. A sale for resale includes a sale of qualifying property. As used in this paragraph, the term \u201cqualifying property\u201d means tangible personal property, other than electricity, which is used or consumed by a government contractor in the performance of a qualifying contract as defined in s. 212.08(17)(c), to the extent that the cost of the property is allocated or charged as a direct item of cost to such contract, title to which property vests in or passes to the government under the contract. The term \u201cgovernment contractor\u201d includes prime contractors and subcontractors. As used in this paragraph, a cost is a \u201cdirect item of cost\u201d if it is a \u201cdirect cost\u201d as defined in 48 C.F.R. s. 9904.418-30(a)(2), or similar successor provisions, including costs identified specifically with a particular contract.\n(b)\u2003The terms \u201cretail sales,\u201d \u201csales at retail,\u201d \u201cuse,\u201d \u201cstorage,\u201d and \u201cconsumption\u201d include the sale, use, storage, or consumption of all tangible advertising materials imported or caused to be imported into this state. Tangible advertising material includes displays, display containers, brochures, catalogs, price lists, point-of-sale advertising, and technical manuals or any tangible personal property which does not accompany the product to the ultimate consumer.\n(c)\u2003\u201cRetail sales,\u201d \u201csale at retail,\u201d \u201cuse,\u201d \u201cstorage,\u201d and \u201cconsumption\u201d do not include materials, containers, labels, sacks, bags, or similar items intended to accompany a product sold to a customer without which delivery of the product would be impracticable because of the character of the contents and be used one time only for packaging tangible personal property for sale or for the convenience of the customer or for packaging in the process of providing a service taxable under this chapter. When a separate charge for packaging materials is made, the charge shall be considered part of the sales price or rental charge for purposes of determining the applicability of tax. The terms do not include the sale, use, storage, or consumption of industrial materials, including chemicals and fuels except as provided herein, for future processing, manufacture, or conversion into articles of tangible personal property for resale when such industrial materials, including chemicals and fuels except as provided herein, become a component or ingredient of the finished product. However, the terms include the sale, use, storage, or consumption of tangible personal property, including machinery and equipment or parts thereof, purchased electricity, and fuels used to power machinery, when such items are", "start_char_idx": 14660, "end_char_idx": 18617, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "66a5f57f-73b9-4e51-b8a9-a5ba13d45941": {"__data__": {"id_": "66a5f57f-73b9-4e51-b8a9-a5ba13d45941", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1fa61549-08b8-477b-9506-489b1783d789", "node_type": null, "metadata": {}, "hash": "1177003b00c14f586b49a32494b975779e23c54a1e22294e3ce6b38d685e4430"}, "3": {"node_id": "6d675847-10bd-4332-ab5f-e85d912b958e", "node_type": null, "metadata": {}, "hash": "1aee1b0cf76bbd70fb5fae52768a0ad4feab771c3555642a90422c6d12286e18"}}, "hash": "61ebf2c0242421eefbfe83c468103895401a52b6088634afaf545561a04d1580", "text": "purchased electricity, and fuels used to power machinery, when such items are used and dissipated in fabricating, converting, or processing tangible personal property for sale, even though they may become ingredients or components of the tangible personal property for sale through accident, wear, tear, erosion, corrosion, or similar means. The terms do not include the sale of materials to a registered repair facility for use in repairing a motor vehicle, airplane, or boat, when such materials are incorporated into and sold as part of the repair. Such a sale shall be deemed a purchase for resale by the repair facility, even though every material is not separately stated or separately priced on the repair invoice.\n(d)\u2003\u201cGross sales\u201d means the sum total of all sales of tangible personal property as defined herein, without any deduction whatsoever of any kind or character, except as provided in this chapter.\n2(e)\u2003The term \u201cretail sale\u201d includes a remote sale as defined in s. 212.0596(1).\n2(f)\u2003The term \u201cretail sale\u201d includes a sale facilitated through a marketplace as defined in s. 212.05965(1).\n(15)\u2003\u201cSale\u201d means and includes:\n(a)\u2003Any transfer of title or possession, or both, exchange, barter, license, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.\n(b)\u2003The rental of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses or roominghouses, or tourist or trailer camps, as hereinafter defined in this chapter.\n(c)\u2003The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.\n(d)\u2003The furnishing, preparing, or serving for a consideration of any tangible personal property for consumption on or off the premises of the person furnishing, preparing, or serving such tangible personal property which includes the sale of meals or prepared food by an employer to his or her employees.\n(e)\u2003A transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price.\n(16)\u2003\u201cSales price\u201d means the total amount paid for tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, interest charged, losses, or any other expense whatsoever. \u201cSales price\u201d also includes the consideration for a transaction which requires both labor and material to alter, remodel, maintain, adjust, or repair tangible personal property. Trade-ins or discounts allowed and taken at the time of sale shall not be included within the purview of this subsection. \u201cSales price\u201d also includes the full face value of any coupon used by a purchaser to reduce the price paid to a retailer for an item of tangible personal property; where the retailer will be reimbursed for such coupon, in whole or in part, by the manufacturer of the item of tangible personal property; or whenever it is not practicable for the retailer to determine, at the time of sale, the extent to which reimbursement for the coupon will be made. The term \u201csales price\u201d does not include federal excise taxes imposed upon the retailer on the sale of tangible personal property. The term \u201csales price\u201d does include federal manufacturers\u2019 excise taxes, even if the federal tax is listed as a separate item on the invoice. To the extent required by federal law, the term \u201csales price\u201d does not include charges for Internet access services which are not itemized on the customer\u2019s bill, but which can be reasonably identified from the selling", "start_char_idx": 18598, "end_char_idx": 22543, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6d675847-10bd-4332-ab5f-e85d912b958e": {"__data__": {"id_": "6d675847-10bd-4332-ab5f-e85d912b958e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "66a5f57f-73b9-4e51-b8a9-a5ba13d45941", "node_type": null, "metadata": {}, "hash": "61ebf2c0242421eefbfe83c468103895401a52b6088634afaf545561a04d1580"}, "3": {"node_id": "559f420c-596b-47b4-8663-bf1fda7f8bff", "node_type": null, "metadata": {}, "hash": "e8e44ce21b3d74d331009a8e641426fe03b4c40032f2200700f77891cbb4cddd"}}, "hash": "1aee1b0cf76bbd70fb5fae52768a0ad4feab771c3555642a90422c6d12286e18", "text": "on the customer\u2019s bill, but which can be reasonably identified from the selling dealer\u2019s books and records kept in the regular course of business. The dealer may support the allocation of charges with books and records kept in the regular course of business covering the dealer\u2019s entire service area, including territories outside this state.\n(17)\u2003\u201cDiesel fuel\u201d means any liquid product, gas product, or combination thereof used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. This term includes, but is not limited to, all forms of fuel commonly or commercially known or sold as diesel fuel or kerosene. However, the term \u201cdiesel fuel\u201d does not include butane gas, propane gas, or any other form of liquefied petroleum gas or compressed natural gas.\n(18)\u2003\u201cStorage\u201d means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state or for any purpose other than sale at retail in the regular course of business.\n(19)\u2003\u201cTangible personal property\u201d means and includes personal property which may be seen, weighed, measured, or touched or is in any manner perceptible to the senses, including electric power or energy, boats, motor vehicles and mobile homes as defined in s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all other types of vehicles. The term \u201ctangible personal property\u201d does not include stocks, bonds, notes, insurance, or other obligations or securities or pari-mutuel tickets sold or issued under the racing laws of the state.\n(20)\u2003\u201cUse\u201d means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein, except that it does not include the sale at retail of that property in the regular course of business. The term \u201cuse\u201d does not include the loan of an automobile by a motor vehicle dealer to a high school for use in its driver education and safety program. The term \u201cuse\u201d does not include a contractor\u2019s use of \u201cqualifying property\u201d as defined by paragraph (14)(a).\n(21)\u2003The term \u201cuse tax\u201d referred to in this chapter includes the use, the consumption, the distribution, and the storage as herein defined.\n(22)\u2003\u201cSpaceport activities\u201d means activities directed or sponsored by Space Florida on spaceport territory pursuant to its powers and responsibilities under the Space Florida Act.\n(23)\u2003\u201cSpace flight\u201d means any flight designed for suborbital, orbital, or interplanetary travel of a space vehicle, satellite, or station of any kind.\n(24)\u2003\u201cCoin-operated amusement machine\u201d means any machine operated by coin, slug, token, coupon, or similar device for the purposes of entertainment or amusement. The term includes, but is not limited to, coin-operated pinball machines, music machines, juke boxes, mechanical games, video games, arcade games, billiard tables, moving picture viewers, shooting galleries, and all other similar amusement devices.\n(25)\u2003\u201cSea trial\u201d means a voyage for the purpose of testing repair or modification work, which is in length and scope reasonably necessary to test repairs or modifications, or a voyage for the purpose of ascertaining the seaworthiness of a vessel. If the sea trial is to test repair or modification work, the owner or repair facility shall certify, in a form required by the department, what repairs have been tested. The owner and the repair facility may also be required to certify that the length and scope of the voyage were reasonably necessary to test the repairs or modifications.\n(26)\u2003\u201cSolar energy system\u201d means the equipment and requisite hardware that provide and are used for collecting, transferring, converting, storing, or using incident solar energy for water heating, space heating, cooling, or other applications that would otherwise require the use of a conventional source of energy such as petroleum products, natural", "start_char_idx": 22543, "end_char_idx": 26454, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "559f420c-596b-47b4-8663-bf1fda7f8bff": {"__data__": {"id_": "559f420c-596b-47b4-8663-bf1fda7f8bff", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6d675847-10bd-4332-ab5f-e85d912b958e", "node_type": null, "metadata": {}, "hash": "1aee1b0cf76bbd70fb5fae52768a0ad4feab771c3555642a90422c6d12286e18"}, "3": {"node_id": "c4cb3db5-c441-4f1f-97c2-55955a148735", "node_type": null, "metadata": {}, "hash": "9019e4101439f2eb6ab8e01079178c1fdbcc5cad225a66144ff46d3ab229d445"}}, "hash": "e8e44ce21b3d74d331009a8e641426fe03b4c40032f2200700f77891cbb4cddd", "text": "would otherwise require the use of a conventional source of energy such as petroleum products, natural gas, manufactured gas, or electricity.\n(27)\u2003\u201cAgricultural commodity\u201d means horticultural, aquacultural, poultry and farm products, and livestock and livestock products.\n(28)\u2003\u201cFarmer\u201d means a person who is directly engaged in the business of producing crops, livestock, or other agricultural commodities. The term includes, but is not limited to, horse breeders, nurserymen, dairy farmers, poultry farmers, cattle ranchers, apiarists, and persons raising fish.\n(29)\u2003\u201cLivestock\u201d includes all animals of the equine, bovine, or swine class, including goats, sheep, mules, horses, hogs, cattle, ostriches, and other grazing animals raised for commercial purposes. The term also includes all aquaculture products, as defined in s. 597.0015 and identified by the Department of Agriculture and Consumer Services pursuant to s. 597.003, raised for commercial purposes.\n(30)\u2003\u201cPower farm equipment\u201d means moving or stationary equipment that contains within itself the means for its own propulsion or power and moving or stationary equipment that is dependent upon an external power source to perform its functions.\n(31)\u2003\u201cForest\u201d means the land stocked by trees of any size used in the production of forest products, or formerly having such tree cover, and not currently developed for nonforest use.\n(32)\u2003\u201cAgricultural production\u201d means the production of plants and animals useful to humans, including the preparation, planting, cultivating, or harvesting of these products or any other practices necessary to accomplish production through the harvest phase, including storage of raw products on a farm. The term includes aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production.\n(33)\u2003\u201cQualified aircraft\u201d means any aircraft having a maximum certified takeoff weight of less than 10,000 pounds and equipped with twin turbofan engines that meet Stage IV noise requirements that is used by a business operating as an on-demand air carrier under Federal Aviation Administration Regulation Title 14, chapter I, part 135, Code of Federal Regulations, that owns or leases and operates a fleet of at least 25 of such aircraft in this state.\n(34)\u2003\u201cFractional aircraft ownership program\u201d means a program that meets the requirements of 14 C.F.R. part 91, subpart K, relating to fractional ownership operations, except that the program must include a minimum of 25 aircraft owned or leased by the program manager and used in the program.\nHistory.\u2014s. 2, ch. 26319, 1949; ss. 1-3, ch. 26871, 1951; s. 1, ch. 29883, 1955; s. 13, ch. 59-1; ss. 1-4, ch. 59-288; s. 3, ch. 61-274; s. 1, ch. 63-526; s. 7, ch. 63-253; ss. 1-3, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 1, ch. 67-180; ss. 1, 2, ch. 68-27; s. 1, ch. 68-119; ss. 21, 35, ch. 69-106; ss. 1-3, ch. 69-222; s. 1, ch. 70-206; s. 1, ch. 71-360; s. 47, ch. 71-377; s. 2, ch. 71-986; s. 3, ch. 73-240; s. 1, ch. 76-7; s. 1, ch. 77-174; s. 1, ch. 77-412; s. 1, ch. 78-250; ss. 1, 3, ch. 79-339; s. 1, ch. 79-359; s. 1, ch. 80-213; s. 6, ch. 82-75; s. 2, ch. 82-206;", "start_char_idx": 26435, "end_char_idx": 29637, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c4cb3db5-c441-4f1f-97c2-55955a148735": {"__data__": {"id_": "c4cb3db5-c441-4f1f-97c2-55955a148735", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "559f420c-596b-47b4-8663-bf1fda7f8bff", "node_type": null, "metadata": {}, "hash": "e8e44ce21b3d74d331009a8e641426fe03b4c40032f2200700f77891cbb4cddd"}, "3": {"node_id": "c23d9f7c-725c-40e8-b10a-cfabb5a1d80a", "node_type": null, "metadata": {}, "hash": "088b339429f89b3fa8c229ffde36dbd2947eb77428be771aaba92f593c894c5b"}}, "hash": "9019e4101439f2eb6ab8e01079178c1fdbcc5cad225a66144ff46d3ab229d445", "text": "s. 6, ch. 82-75; s. 2, ch. 82-206; s. 1, ch. 83-3; s. 15, ch. 83-138; s. 5, ch. 84-170; s. 2, ch. 84-315; ss. 1, 9, ch. 84-324; s. 1, ch. 84-350; s. 33, ch. 84-356; s. 1, ch. 85-310; ss. 58, 65, ch. 85-342; s. 5, ch. 85-348; s. 64, ch. 86-152; s. 1, ch. 86-166; s. 7, ch. 87-6; s. 12, ch. 87-87; s. 9, ch. 87-101; s. 6, ch. 87-402; s. 1, ch. 87-548; ss. 26, 61, ch. 89-300; s. 8, ch. 90-192; s. 29, ch. 90-203; s. 2, ch. 90-358; ss. 23, 170, ch. 91-112; s. 9, ch. 92-319; s. 41, ch. 94-136; s. 31, ch. 95-146; s. 1491, ch. 95-147; s. 1, ch. 95-232; s. 59, ch. 95-280; s. 1, ch. 95-391; s. 111, ch. 95-417; s. 160, ch. 96-320; s. 17, ch. 97-99; s. 1, ch. 98-140; s. 1, ch. 98-142; s. 1, ch. 98-294; s. 4, ch. 98-342; s. 8, ch. 99-7; s. 12, ch. 99-208; s. 1, ch. 99-273; s. 38, ch. 2000-151; s. 1, ch. 2000-276; s. 9, ch. 2000-308; s. 3, ch. 2002-183; s. 12, ch. 2002-218; s. 142, ch. 2004-390; s. 16, ch. 2005-187; s. 1, ch. 2005-197; s. 20, ch. 2005-287; s. 53, ch. 2006-60; s. 1, ch. 2006-144; s. 17, ch. 2006-312; s. 19, ch. 2007-106; s. 4, ch. 2010-147; s. 11, ch. 2015-221; s. 2, ch. 2021-2.\n1Note.\u2014Abolished by s. 101, Pub. L. No. 104-88.\n2Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.03\u2003Transient rentals tax; rate, procedure, enforcement, exemptions.\u2014\n(1)(a)\u2003It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apartment house, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort. However, any person who rents, leases, lets, or grants a license to others to use, occupy, or enter upon any living quarters or sleeping or housekeeping accommodations in any apartment house, roominghouse, tourist camp, trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort and who exclusively enters into a bona fide written agreement for continuous", "start_char_idx": 29698, "end_char_idx": 32343, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c23d9f7c-725c-40e8-b10a-cfabb5a1d80a": {"__data__": {"id_": "c23d9f7c-725c-40e8-b10a-cfabb5a1d80a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c4cb3db5-c441-4f1f-97c2-55955a148735", "node_type": null, "metadata": {}, "hash": "9019e4101439f2eb6ab8e01079178c1fdbcc5cad225a66144ff46d3ab229d445"}, "3": {"node_id": "0a023761-da83-455f-9879-0ac04a4e2aa8", "node_type": null, "metadata": {}, "hash": "c09d0f92f8e05ed7279f1070e0a56a557ff8db879347f42ba850f8f4d2ef697e"}}, "hash": "088b339429f89b3fa8c229ffde36dbd2947eb77428be771aaba92f593c894c5b", "text": "resort and who exclusively enters into a bona fide written agreement for continuous residence for longer than 6 months in duration at such property is not exercising a taxable privilege. For the exercise of such taxable privilege, a tax is hereby levied in an amount equal to 6 percent of and on the total rental charged for such living quarters or sleeping or housekeeping accommodations by the person charging or collecting the rental. Such tax shall apply to hotels, apartment houses, roominghouses, tourist or trailer camps, mobile home parks, recreational vehicle parks, condominiums, or timeshare resorts, whether or not these facilities have dining rooms, cafes, or other places where meals or lunches are sold or served to guests.\n(b)1.\u2003Tax shall be due on the consideration paid for occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy in the county pursuant to a product that would be deemed a regulated short-term product if the agreement to purchase the short-term right was executed in this state. Such tax shall be collected on the last day of occupancy within the county unless such consideration is applied to the purchase of a timeshare estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a multisite timeshare plan, or an exchange transaction in an exchange program, as defined in s. 721.05, by the owner of a timeshare interest or such owner\u2019s guest, which guest is not paying monetary consideration to the owner or to a third party for the benefit of the owner, is not a privilege subject to taxation under this section. A membership or transaction fee paid by a timeshare owner that does not provide the timeshare owner with the right to occupy any specific timeshare unit but merely provides the timeshare owner with the opportunity to exchange a timeshare interest through an exchange program is a service charge and not subject to taxation under this section.\n2.\u2003Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined in s. 721.05, is rent subject to taxation under this section.\n(2)\u2003The tax provided for herein shall be in addition to the total amount of the rental, shall be charged by the lessor or person receiving the rent in and by said rental arrangement to the lessee or person paying the rental, and shall be due and payable at the time of the receipt of such rental payment by the lessor or person, as defined in this chapter, who receives said rental or payment. The owner, lessor, or person receiving the rent shall remit the tax to the department at the times and in the manner hereinafter provided for dealers to remit taxes under this chapter. The same duties imposed by this chapter upon dealers in tangible personal property respecting the collection and remission of the tax; the making of returns; the keeping of books, records, and accounts; and the compliance with the rules and regulations of the department in the administration of this chapter shall apply to and be binding upon all persons who manage or operate hotels, apartment houses, roominghouses, tourist and trailer camps, and the rental of condominium units, and to all persons who collect or receive such rents on behalf of such owner or lessor taxable under this chapter.\n(3)\u2003When rentals are received by way of property, goods, wares, merchandise, services, or other things of value, the tax shall be at the rate of 6 percent of the value of the property, goods, wares, merchandise, services, or other things of value.\n(4)\u2003The tax levied by this section shall not apply to, be imposed upon, or collected from any person who shall have entered into a bona fide written lease for longer than 6 months in duration for continuous residence at any one hotel, apartment house, roominghouse, tourist or trailer camp, or condominium, or to any person who shall reside continuously longer than 6 months at any one hotel, apartment house, roominghouse, tourist or trailer camp, or condominium and shall have paid the tax levied by this section for 6 months", "start_char_idx": 32300, "end_char_idx": 36387, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0a023761-da83-455f-9879-0ac04a4e2aa8": {"__data__": {"id_": "0a023761-da83-455f-9879-0ac04a4e2aa8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c23d9f7c-725c-40e8-b10a-cfabb5a1d80a", "node_type": null, "metadata": {}, "hash": "088b339429f89b3fa8c229ffde36dbd2947eb77428be771aaba92f593c894c5b"}, "3": {"node_id": "95a0db74-4b04-496d-b767-5b84008628ce", "node_type": null, "metadata": {}, "hash": "a8595dc719e3a49eeb5a0efcdaa85e456884476b8e39428c30278e56706ef583"}}, "hash": "c09d0f92f8e05ed7279f1070e0a56a557ff8db879347f42ba850f8f4d2ef697e", "text": "camp, or condominium and shall have paid the tax levied by this section for 6 months of residence in any one hotel, roominghouse, apartment house, tourist or trailer camp, or condominium. Notwithstanding other provisions of this chapter, no tax shall be imposed upon rooms provided guests when there is no consideration involved between the guest and the public lodging establishment. Further, any person who, on the effective date of this act, has resided continuously for 6 months at any one hotel, apartment house, roominghouse, tourist or trailer camp, or condominium, or, if less than 6 months, has paid the tax imposed herein until he or she shall have resided continuously for 6 months, shall thereafter be exempt, so long as such person shall continuously reside at such location. The Department of Revenue shall have the power to reform the rental contract for the purposes of this chapter if the rental payments are collected in other than equal daily, weekly, or monthly amounts so as to reflect the actual consideration to be paid in the future for the right of occupancy during the first 6 months.\n(5)\u2003The tax imposed by this section shall constitute a lien on the property of the lessee or rentee of any sleeping accommodations in the same manner as and shall be collectible as are liens authorized and imposed by ss. 713.68 and 713.69.\n(6)\u2003The Legislature finds that every person who leases or rents parking or storage spaces for motor vehicles in parking lots or garages, including storage facilities for towed vehicles, who leases or rents docking or storage spaces for boats in boat docks or marinas, or who leases or rents tie-down or storage space for aircraft at airports is engaging in a taxable privilege.\n(a)\u2003For the exercise of this privilege, a tax is hereby levied at the rate of 6 percent on the total rental charged.\n(b)\u2003Charges for parking, docking, tie-down, or storage arising from a lawful impoundment are not subject to taxation under this subsection. As used in this paragraph, the term \u201clawful impoundment\u201d means the storing of or having custody over an aircraft, boat, or motor vehicle by, or at the direction of, a local, state, or federal law enforcement agency which the owner or the owner\u2019s representative is not authorized to enter upon, have access to, or remove without the consent of the law enforcement agency.\n(7)(a)\u2003Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described in subsection (1) shall be exempt from the tax imposed by this section. The department shall be empowered to determine what shall be deemed acceptable proof of full-time enrollment. The exemption contained in this subsection shall apply irrespective of any other provisions of this section. The tax levied by this section shall not apply to or be imposed upon or collected on the basis of rentals to any person who resides in any building or group of buildings intended primarily for lease or rent to persons as their permanent or principal place of residence.\n(b)\u2003It is the intent of the Legislature that this subsection provide tax relief for persons who rent living accommodations rather than own their homes, while still providing a tax on the rental of lodging facilities that primarily serve transient guests.\n(c)\u2003The rental of facilities, as defined in s. 212.02(10)(f), which are intended primarily for rental as a principal or permanent place of residence is exempt from the tax imposed by this chapter. The rental of such facilities that primarily serve transient guests is not exempt by this subsection. In the application of this law, or in making any determination against the exemption, the department shall consider the facility as primarily serving transient guests unless the facility owner makes a verified declaration on a form prescribed by the department that more than half of the total rental units available are occupied by tenants who have a continuous residence in excess of 3 months. The owner of a facility declared to be exempt by this paragraph must make a determination of the taxable status of the facility at the end of the owner\u2019s accounting year using", "start_char_idx": 36390, "end_char_idx": 40606, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "95a0db74-4b04-496d-b767-5b84008628ce": {"__data__": {"id_": "95a0db74-4b04-496d-b767-5b84008628ce", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0a023761-da83-455f-9879-0ac04a4e2aa8", "node_type": null, "metadata": {}, "hash": "c09d0f92f8e05ed7279f1070e0a56a557ff8db879347f42ba850f8f4d2ef697e"}, "3": {"node_id": "504327d4-95ee-4323-be44-584d03087e5c", "node_type": null, "metadata": {}, "hash": "88d9c4548d8a0dbd082c9c43724b43a5475e67df16588375be6e07832fe0b046"}}, "hash": "a8595dc719e3a49eeb5a0efcdaa85e456884476b8e39428c30278e56706ef583", "text": "taxable status of the facility at the end of the owner\u2019s accounting year using any consecutive 3-month period at least one month of which is in the accounting year. The owner must use a selected consecutive 3-month period during each annual redetermination. In the event that an exempt facility no longer qualifies for exemption by this paragraph, the owner must notify the department on a form prescribed by the department by the 20th day of the first month of the owner\u2019s next succeeding accounting year that the facility no longer qualifies for such exemption. The tax levied by this section shall apply to the rental of facilities that no longer qualify for exemption under this paragraph beginning the first day of the owner\u2019s next succeeding accounting year. The provisions of this paragraph do not apply to mobile home lots regulated under chapter 723.\n(d)\u2003The rental of living accommodations in migrant labor camps is not taxable under this section. \u201cMigrant labor camps\u201d are defined as one or more buildings or structures, tents, trailers, or vehicles, or any portion thereof, together with the land appertaining thereto, established, operated, or used as living quarters for seasonal, temporary, or migrant workers.\nHistory.\u2014s. 3, ch. 26319, 1949; s. 4, ch. 26871, 1951; ss. 2, 3, ch. 29883, 1955; ss. 2, 7, ch. 63-526; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 3, ch. 68-27; s. 2, ch. 68-119; ss. 4, 5, ch. 69-222; s. 15, ch. 69-353; ss. 21, 35, ch. 69-106; s. 1, ch. 71-986; s. 2, ch. 79-359; s. 1, ch. 82-154; s. 70, ch. 83-217; s. 59, ch. 85-342; s. 2, ch. 87-548; s. 1, ch. 89-362; s. 4, ch. 89-529; s. 7, ch. 94-353; s. 1492, ch. 95-147; s. 2, ch. 98-140; s. 3, ch. 2009-133; s. 2, ch. 2014-40.\n212.0305\u2003Convention development taxes; intent; administration; authorization; use of proceeds.\u2014\n(1)\u2003TITLE.\u2014This section may be cited as the \u201cConvention Development Tax Act.\u201d\n(2)\u2003LEGISLATIVE INTENT.\u2014No convention development tax on transient rentals shall be imposed by the governing body of any county unless specifically authorized herein. Any tax authorized pursuant to this section shall be administered and collected exclusively as provided herein and may consist of one or more component levies as enumerated in subsection (4). It is the legislative intent that any authorization for imposition of a convention development tax shall be published in the Florida Statutes as a paragraph of subsection (4), irrespective of the duration of the levy. Each enactment shall specify the types of local governments authorized to levy a convention development tax; the rate or rates which may be imposed; the maximum length of time the tax may be imposed, if any; the procedure which must be followed to secure voter approval, if required; the purpose for which the proceeds may be expended; and such other requirements as the Legislature may provide. One of the principal purposes of the convention development tax is to promote tourism and the use of hotel facilities by facilitating the improvement and construction of convention centers. Any municipality or county wherein the convention development tax is levied is specifically authorized to adopt and implement a convention center booking policy to apply to convention centers owned or operated by a municipality or county which gives priority to bookings after July 1, 1993, in accordance with the minimum number of hotel rooms to be utilized in connection with such convention center bookings or in accordance with the impact of such bookings on the convention development tax generated.\n(3)\u2003APPLICATION; ADMINISTRATION;", "start_char_idx": 40611, "end_char_idx": 44211, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "504327d4-95ee-4323-be44-584d03087e5c": {"__data__": {"id_": "504327d4-95ee-4323-be44-584d03087e5c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "95a0db74-4b04-496d-b767-5b84008628ce", "node_type": null, "metadata": {}, "hash": "a8595dc719e3a49eeb5a0efcdaa85e456884476b8e39428c30278e56706ef583"}, "3": {"node_id": "600ed2e4-83e5-459d-acf1-48ed8001765e", "node_type": null, "metadata": {}, "hash": "60679b033a0c37119dad23c6b82030ccdbdc185ddeb67928ea0b62460fcf9d80"}}, "hash": "88d9c4548d8a0dbd082c9c43724b43a5475e67df16588375be6e07832fe0b046", "text": "development tax generated.\n(3)\u2003APPLICATION; ADMINISTRATION; PENALTIES.\u2014\n(a)1.\u2003The convention development tax on transient rentals imposed by the governing body of any county authorized to so levy shall apply to the amount of any payment made by any person to rent, lease, or use for a period of 6 months or less any living quarters or accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration. Any payment made by a person to rent, lease, or use any living quarters or accommodations which are exempt from the tax imposed under s. 212.03 shall likewise be exempt from any tax imposed under this section.\n2.a.\u2003Tax shall be due on the consideration paid for occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy in the county pursuant to a product that would be deemed a regulated short-term product if the agreement to purchase the short-term right was executed in this state. Such tax shall be collected on the last day of occupancy within the county unless such consideration is applied to the purchase of a timeshare estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a multisite timeshare plan, or an exchange transaction in an exchange program, as defined in s. 721.05, by the owner of a timeshare interest or such owner\u2019s guest, which guest is not paying monetary consideration to the owner or to a third party for the benefit of the owner, is not a privilege subject to taxation under this section. A membership or transaction fee paid by a timeshare owner that does not provide the timeshare owner with the right to occupy any specific timeshare unit but merely provides the timeshare owner with the opportunity to exchange a timeshare interest through an exchange program is a service charge and not subject to taxation under this section.\nb.\u2003Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined in s. 721.05, is rent subject to taxation under this section.\n(b)\u2003The tax shall be charged by the person receiving the consideration for the lease or rental, and the tax shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental.\n(c)\u2003The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the department at the time and in the manner provided for persons who collect and remit taxes under s. 212.03. The same duties and privileges imposed by this chapter upon dealers in tangible property respecting the collection and remission of tax; the making of returns; the keeping of books, records, and accounts; and compliance with the rules of the department in the administration of this chapter apply to and are binding upon all persons who are subject to the provisions of this section. However, the department may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed $25.\n(d)\u2003The department shall keep records showing the amount of taxes collected, which records shall disclose the taxes collected from each county in which a local government resort tax is levied. These records shall be subject to the provisions of s. 213.053 and are confidential and exempt from the provisions of s. 119.07(1).\n(e)\u2003The collections received by the department from the tax, less costs of administration, shall be paid and returned monthly to the county which imposed the tax, for use by the county as provided in this section. Such receipts shall be placed in a specific trust fund or funds created by the county.\n(f)\u2003The department shall promulgate such rules and shall prescribe and publish such forms as may be necessary to effectuate the purposes", "start_char_idx": 44221, "end_char_idx": 48297, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "600ed2e4-83e5-459d-acf1-48ed8001765e": {"__data__": {"id_": "600ed2e4-83e5-459d-acf1-48ed8001765e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "504327d4-95ee-4323-be44-584d03087e5c", "node_type": null, "metadata": {}, "hash": "88d9c4548d8a0dbd082c9c43724b43a5475e67df16588375be6e07832fe0b046"}, "3": {"node_id": "e585b0f8-bc9b-4c44-b3b4-2ae41ca6e3c1", "node_type": null, "metadata": {}, "hash": "c47835e096529e94370cd70aa05c5f7f533dae1602d57bceef5743bdfb4754bc"}}, "hash": "60679b033a0c37119dad23c6b82030ccdbdc185ddeb67928ea0b62460fcf9d80", "text": "and shall prescribe and publish such forms as may be necessary to effectuate the purposes of this section. The department is authorized to establish audit procedures and to assess for delinquent taxes.\n(g)\u2003The estimated tax provisions contained in s. 212.11 do not apply to the administration of any tax levied under this section.\n(h)\u2003Any person taxable under this section who, either by himself or herself or through the person\u2019s agents or employees, fails or refuses to charge and collect the taxes herein provided from the person paying any rental or lease is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.\n(i)\u2003No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax; that he or she will relieve the person paying the rental of the payment of all or any part of the tax; or that the tax will not be added to the rental or lease consideration or, if added, that the tax or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this paragraph is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.\n(j)\u2003The tax shall constitute a lien on the property of the lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed by ss. 713.67, 713.68, and 713.69.\n(k)\u2003Any tax levied pursuant to this section shall be in addition to any other tax imposed pursuant to this chapter and in addition to all other taxes and fees and the consideration for the rental or lease.\n(l)\u2003The department shall administer the taxes levied herein as increases in the rate of the tax authorized in s. 125.0104. The department shall collect and enforce the provisions of this section and s. 125.0104 in conjunction with each other in those counties authorized to levy the taxes authorized herein. The department shall distribute the proceeds received from the taxes levied pursuant to this section and s. 125.0104 in proportion to the rates of the taxes authorized to the appropriate trust funds as provided by law. In the event of underpayment of the total amount due by a taxpayer pursuant to this section and s. 125.0104, the department shall distribute the amount received in proportion to the rates of the taxes authorized to the appropriate trust funds as provided by law and the penalties and interest due on both of said taxes shall be applicable.\n(4)\u2003AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER REQUIREMENTS.\u2014\n(a)\u2003Consolidated government levy for convention development.\u2014\n1.\u2003Each county that operates under a government consolidated with that of one or more municipalities in the county may impose, pursuant to an ordinance enacted by the governing body of the county, a levy on the exercise within its boundaries of the taxable privilege of leasing or letting transient rental accommodations described in subsection (3) at the rate of 2 percent of each dollar and major fraction of each dollar of the total consideration charged therefor. The proceeds of this levy shall be known as the consolidated county convention development tax.\n2.\u2003The county shall furnish to the department, within 10 days after approval of the ordinance imposing the levy, a copy of the ordinance. The effective date of imposition of the levy must be the first day of any month that is at least 60 days after enactment of the ordinance.\n3.\u2003All consolidated county convention development moneys, including any interest accrued thereon, received by a county imposing the levy must be used in any of the following manners, although the utilization authorized in sub-subparagraph a. shall apply only to municipalities with a population of 10,000 or", "start_char_idx": 48279, "end_char_idx": 52185, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e585b0f8-bc9b-4c44-b3b4-2ae41ca6e3c1": {"__data__": {"id_": "e585b0f8-bc9b-4c44-b3b4-2ae41ca6e3c1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "600ed2e4-83e5-459d-acf1-48ed8001765e", "node_type": null, "metadata": {}, "hash": "60679b033a0c37119dad23c6b82030ccdbdc185ddeb67928ea0b62460fcf9d80"}, "3": {"node_id": "7f551c06-716a-4e1e-92c4-11e39f447383", "node_type": null, "metadata": {}, "hash": "1bfa2d256afaff87bb48d921fc81ae1b01341cda84627748aa99aac0991f9fe1"}}, "hash": "c47835e096529e94370cd70aa05c5f7f533dae1602d57bceef5743bdfb4754bc", "text": "a. shall apply only to municipalities with a population of 10,000 or more:\na.\u2003To promote and advertise tourism;\nb.\u2003To extend, enlarge, and improve existing publicly owned convention centers in the county;\nc.\u2003To construct a multipurpose convention/coliseum/exhibition center or the maximum components thereof as funds permit in the county; and\nd.\u2003To acquire, construct, extend, enlarge, remodel, repair, improve, or maintain one or more convention centers, stadiums, exhibition halls, arenas, coliseums, or auditoriums.\n4.\u2003For the purposes of completion of any project under this paragraph, tax revenues and interest accrued may be used:\na.\u2003As collateral, pledged, or hypothecated for projects authorized by this paragraph, including bonds issued in connection therewith; or\nb.\u2003As a pledge or capital contribution in conjunction with a partnership, joint venture, or other business arrangement between the county and one or more business entities for projects authorized by this paragraph.\n5.a.\u2003The county may designate or appoint an authority to administer and disburse such proceeds and any other related source of revenue. However, the annual budget of the authority is subject to approval of the governing body of the county.\nb.\u2003Except as otherwise provided by law, one-half of the proceeds of the tax which are collected within a municipality the government of which is not consolidated with that of the county must, at the request of the governing body of the municipality, be remitted to the municipality. The revenue remitted to a municipality under this sub-subparagraph may be used by the municipality only for the purposes and in the manner authorized in this paragraph, but the municipality may enter into an interlocal agreement with the county or with any other municipality in the county to use such revenue to jointly finance any project authorized by this paragraph. This sub-subparagraph does not apply to the distribution to the county of any convention development tax revenues necessary to repay the principal of or the interest on any bonds issued under sub-subparagraph 4.a. before May 29, 1984. Notwithstanding this sub-subparagraph, if the governing body of such a municipality adopts a resolution stating that the municipality is unable to use such revenue for any purpose authorized in this paragraph, the municipality may use the revenue to acquire and develop municipal parks, lifeguard stations, or athletic fields.\n6.\u2003The consolidated county convention development tax shall be in addition to any other levy imposed under this section.\n7.\u2003Revenues collected and returned to the county must be deposited in a convention development trust fund, which must be established by the county as a condition precedent to receipt of such funds.\n(b)\u2003Charter county levy for convention development.\u2014\n1.\u2003Each county, as defined in s. 125.011(1), may impose, under an ordinance enacted by the governing body of the county, a levy on the exercise within its boundaries of the taxable privilege of leasing or letting transient rental accommodations described in subsection (3) at the rate of 3 percent of the total consideration charged therefor. The proceeds of this levy shall be known as the charter county convention development tax.\n2.\u2003All charter county convention development moneys, including any interest accrued thereon, received by a county imposing the levy shall be used as follows:\na.\u2003Two-thirds of the proceeds shall be used to extend, enlarge, and improve the largest existing publicly owned convention center in the county.\nb.\u2003One-third of the proceeds shall be used to construct a new multipurpose convention/coliseum/exhibition center/stadium or the maximum components thereof as funds permit in the most populous municipality in the county.\nc.\u2003After the completion of any project under sub-subparagraph a., the tax revenues and interest accrued under sub-subparagraph a. may", "start_char_idx": 52204, "end_char_idx": 56111, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7f551c06-716a-4e1e-92c4-11e39f447383": {"__data__": {"id_": "7f551c06-716a-4e1e-92c4-11e39f447383", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e585b0f8-bc9b-4c44-b3b4-2ae41ca6e3c1", "node_type": null, "metadata": {}, "hash": "c47835e096529e94370cd70aa05c5f7f533dae1602d57bceef5743bdfb4754bc"}, "3": {"node_id": "ccf0c7f4-d984-4bf4-998d-148fd31907ad", "node_type": null, "metadata": {}, "hash": "00402d201001f94d9c4c4ea0490d32d2bd8081f4259ed07a3ebc6477dcace3a5"}}, "hash": "1bfa2d256afaff87bb48d921fc81ae1b01341cda84627748aa99aac0991f9fe1", "text": "a., the tax revenues and interest accrued under sub-subparagraph a. may be used to acquire, construct, extend, enlarge, remodel, repair, improve, plan for, operate, manage, or maintain one or more convention centers, stadiums, exhibition halls, arenas, coliseums, auditoriums, or golf courses, and may be used to acquire and construct an intercity light rail transportation system as described in the Light Rail Transit System Status Report to the Legislature dated April 1988, which shall provide a means to transport persons to and from the largest existing publicly owned convention center in the county and the hotels north of the convention center and to and from the downtown area of the most populous municipality in the county as determined by the county.\nd.\u2003After completion of any project under sub-subparagraph b., the tax revenues and interest accrued under sub-subparagraph b. may be used, as determined by the county, to operate an authority created pursuant to subparagraph 4. or to acquire, construct, extend, enlarge, remodel, repair, improve, operate, or maintain one or more convention centers, stadiums, exhibition halls, arenas, coliseums, auditoriums, golf courses, or related buildings and parking facilities in the most populous municipality in the county.\ne.\u2003For the purposes of completion of any project pursuant to this paragraph, tax revenues and interest accrued may be used:\n(I)\u2003As collateral, pledged, or hypothecated for projects authorized by this paragraph, including bonds issued in connection therewith; or\n(II)\u2003As a pledge or capital contribution in conjunction with a partnership, joint venture, or other business arrangement between a municipality and one or more business entities for projects authorized by this paragraph.\n3.\u2003The governing body of each municipality in which a municipal tourist tax is levied may adopt a resolution prohibiting imposition of the charter county convention development levy within such municipality. If the governing body adopts such a resolution, the convention development levy shall be imposed by the county in all other areas of the county except such municipality. No funds collected pursuant to this paragraph may be expended in a municipality which has adopted such a resolution.\n4.a.\u2003Before the county enacts an ordinance imposing the levy, the county shall notify the governing body of each municipality in which projects are to be developed pursuant to sub-subparagraph 2.a., sub-subparagraph 2.b., sub-subparagraph 2.c., or sub-subparagraph 2.d. As a condition precedent to receiving funding, the governing bodies of such municipalities shall designate or appoint an authority that shall have the sole power to:\n(I)\u2003Approve the concept, location, program, and design of the facilities or improvements to be built in accordance with this paragraph and to administer and disburse such proceeds and any other related source of revenue.\n(II)\u2003Appoint and dismiss the authority\u2019s executive director, general counsel, and any other consultants retained by the authority. The governing body shall have the right to approve or disapprove the initial appointment of the authority\u2019s executive director and general counsel.\nb.\u2003The members of each such authority shall serve for a term of not less than 1 year and shall be appointed by the governing body of such municipality. The annual budget of such authority shall be subject to approval of the governing body of the municipality. If the governing body does not approve the budget, the authority shall use as the authority\u2019s budget the previous fiscal year budget.\nc.\u2003The authority, by resolution to be adopted from time to time, may invest and reinvest the proceeds from the convention development tax and any other revenues generated by the authority in the same manner that the municipality in which the authority is located may invest surplus funds.\n5.\u2003The charter county convention development levy shall be in addition", "start_char_idx": 56108, "end_char_idx": 60056, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ccf0c7f4-d984-4bf4-998d-148fd31907ad": {"__data__": {"id_": "ccf0c7f4-d984-4bf4-998d-148fd31907ad", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7f551c06-716a-4e1e-92c4-11e39f447383", "node_type": null, "metadata": {}, "hash": "1bfa2d256afaff87bb48d921fc81ae1b01341cda84627748aa99aac0991f9fe1"}, "3": {"node_id": "fc65ce1b-06fd-4185-b0da-5c2b4447a516", "node_type": null, "metadata": {}, "hash": "8d8094c8b889c6c7297d0862fe878f3baadecbc77cb2529061f14763ee84f2b5"}}, "hash": "00402d201001f94d9c4c4ea0490d32d2bd8081f4259ed07a3ebc6477dcace3a5", "text": "charter county convention development levy shall be in addition to any other levy imposed pursuant to this section.\n6.\u2003A certified copy of the ordinance imposing the levy shall be furnished by the county to the department within 10 days after approval of such ordinance. The effective date of imposition of the levy shall be the first day of any month at least 60 days after enactment of the ordinance.\n7.\u2003Revenues collected pursuant to this paragraph shall be deposited in a convention development trust fund, which shall be established by the county as a condition precedent to receipt of such funds.\n(c)\u2003Special district levy for convention development.\u2014\n1.\u2003Each county which was chartered under Art. VIII of the State Constitution and which on January 1, 1984, levied a tourist advertising ad valorem tax within a special taxing district in that county may impose, pursuant to an ordinance enacted by the governing body of the county, a levy within the boundaries of such special taxing district on the exercise of the taxable privilege of leasing or letting transient rental accommodations described in subsection (3) at a rate of up to 3 percent of each dollar and major fraction of each dollar of the total consideration charged therefor. The proceeds of this levy shall be known as the special district convention development tax.\n2.\u2003The county shall designate or appoint an authority to administer and disburse the proceeds of such levy and any revenue related to the levy authorized by this paragraph. The members of such authority shall be selected from persons involved in the tourism and lodging industries doing business within such special district. Not less than a majority of the members shall be selected from persons doing business in the lodging industry. Members shall serve at the pleasure of the governing body of such county and shall serve without compensation. The annual budget of such authority shall be subject to approval of the governing body of the county. The authority shall consist of 11 members, who shall annually select a chair from among their members.\n3.\u2003The county shall have no power to levy and impose the tourist advertising ad valorem tax in such district on or after January 1 of the year following the date of the adoption of the levy authorized in this paragraph. All special district convention development moneys, including any interest accrued thereon, received by a county imposing the special district convention development levy shall be used for the following purposes only:\na.\u2003To promote and advertise tourism;\nb.\u2003To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus.\n4.\u2003The special district convention development tax shall be in addition to any other levy imposed pursuant to this section.\n5.\u2003A certified copy of the ordinance imposing the levy shall be furnished by the county to the department within 10 days after approval of such ordinance. The effective date of the levy shall be the first day of any month at least 60 days after enactment of the ordinance.\n6.\u2003Revenues collected and returned to the county shall be deposited in a convention development trust fund, which shall be established by the county as a condition precedent to receipt of such funds.\n(d)\u2003Special levy for convention development.\u2014\n1.\u2003Each county which was chartered under Art. VIII of the State Constitution and which on January 1, 1984, levied a tourist advertising ad valorem tax within a special taxing district in that county may impose, pursuant to an ordinance enacted by the governing body of the county, a levy outside the boundaries of such special taxing district and to the southeast of State Road 415, on the exercise of the taxable privilege of leasing or letting transient rental accommodations described in subsection (3), at a rate of up to 3 percent of each dollar and major fraction of each dollar of the total consideration charged therefor. The proceeds of this levy shall be known as the special convention development tax.\n2.\u2003The county shall designate or appoint an", "start_char_idx": 60063, "end_char_idx": 64125, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fc65ce1b-06fd-4185-b0da-5c2b4447a516": {"__data__": {"id_": "fc65ce1b-06fd-4185-b0da-5c2b4447a516", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ccf0c7f4-d984-4bf4-998d-148fd31907ad", "node_type": null, "metadata": {}, "hash": "00402d201001f94d9c4c4ea0490d32d2bd8081f4259ed07a3ebc6477dcace3a5"}, "3": {"node_id": "1851d039-1529-45f1-ad22-5bebe7c18a1a", "node_type": null, "metadata": {}, "hash": "3a5ac25def16d44277467a10aa31f758a5db815c008cd7d0c677085c563714bf"}}, "hash": "8d8094c8b889c6c7297d0862fe878f3baadecbc77cb2529061f14763ee84f2b5", "text": "convention development tax.\n2.\u2003The county shall designate or appoint an authority to administer and disburse the proceeds of such levy and any revenue related to the levy authorized by this paragraph. The members of the authority shall be selected from persons doing business within the area in which the tax is levied. Not less than three of the members shall be selected from persons doing business in the lodging industry. Members shall serve at the pleasure of the governing body of the county and shall serve without compensation. The annual budget of the authority shall be subject to approval of the governing body of the county. The authority shall consist of seven members, who shall annually select a chair from among their members.\n3.\u2003All special convention development moneys, including any interest accrued thereon, received by a county imposing the special convention development levy shall be used for the following purposes only:\na.\u2003To promote and advertise tourism;\nb.\u2003To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus.\n4.\u2003The special convention development tax shall be in addition to any other levy imposed pursuant to this section.\n5.\u2003A certified copy of the ordinance imposing the levy shall be furnished by the county to the department within 10 days after approval of the ordinance. The effective date of the levy shall be the first day of any month at least 60 days after enactment of the ordinance.\n6.\u2003Revenues collected and returned to the county shall be deposited in a separate convention development trust fund, which shall be established by the county as a condition precedent to receipt of such funds.\n(e)\u2003Subcounty levy for convention development.\u2014\n1.\u2003Each county which was chartered under Art. VIII of the State Constitution and which on January 1, 1984, levied a tourist advertising ad valorem tax within a special taxing district in that county may impose, pursuant to an ordinance enacted by the governing body of the county, a levy outside the boundaries of such special taxing district and to the northwest of State Road 415, on the exercise of the taxable privilege of leasing or letting transient rental accommodations described in subsection (3), at a rate of up to 3 percent of each dollar and major fraction of each dollar of the total consideration charged therefor. The proceeds of this levy shall be known as the subcounty convention development tax.\n2.\u2003The county shall designate or appoint an authority to administer and disburse the proceeds of such levy and any revenue related to the levy authorized by this paragraph. The members of the authority shall be selected from persons doing business within the area in which the tax is levied. Not less than three of the members shall be selected from persons doing business in the lodging industry. Members shall serve at the pleasure of the governing body of the county and shall serve without compensation. The annual budget of the authority shall be subject to approval of the governing body of the county. The authority shall consist of seven members, who shall annually select a chair from among their members.\n3.\u2003All subcounty convention development moneys, including any interest accrued thereon, received by a county imposing the subcounty convention development levy shall be used for the following purposes only:\na.\u2003To promote and advertise tourism;\nb.\u2003To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus.\n4.\u2003The subcounty convention development tax shall be in addition to any other levy imposed pursuant to this section.\n5.\u2003A certified copy of the ordinance imposing the levy shall be furnished by the county to the department within 10 days after approval of the ordinance. The effective date of the levy shall be the first day of any month at least 60 days after enactment of the ordinance.\n6.\u2003Revenues collected and returned to the county shall be deposited in a separate convention development trust fund, which shall be established by the county as a condition", "start_char_idx": 64118, "end_char_idx": 68171, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1851d039-1529-45f1-ad22-5bebe7c18a1a": {"__data__": {"id_": "1851d039-1529-45f1-ad22-5bebe7c18a1a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fc65ce1b-06fd-4185-b0da-5c2b4447a516", "node_type": null, "metadata": {}, "hash": "8d8094c8b889c6c7297d0862fe878f3baadecbc77cb2529061f14763ee84f2b5"}, "3": {"node_id": "52e95b81-f52b-4c6b-90b7-8fa969a923c3", "node_type": null, "metadata": {}, "hash": "5f6c81a94181bd1c0ce25ed7dc93fd68b9210a5efca010d2efd5b412acf84e07"}}, "hash": "3a5ac25def16d44277467a10aa31f758a5db815c008cd7d0c677085c563714bf", "text": "a separate convention development trust fund, which shall be established by the county as a condition precedent to receipt of such funds.\n(5)\u2003LOCAL ADMINISTRATION OF TAX.\u2014\n(a)\u2003A county levying a tax under the provisions of this section may be exempt from the requirements of this section that the tax collected be remitted to the Department of Revenue before being returned to the county and that such tax be administered according to the provisions of this chapter, if the county adopts an ordinance providing for the collection and administration of the tax on a local basis.\n(b)\u2003The ordinance shall include provision for, but need not be limited to:\n1.\u2003Initial collection of the tax to be made in the same manner as the tax imposed under this chapter.\n2.\u2003Designation of the local official to whom the tax shall be remitted and that official\u2019s powers and duties with respect thereto. Tax revenues may be used only in accordance with the provisions of this section.\n3.\u2003Requirements respecting the keeping of appropriate books, records, and accounts by those responsible for collecting and administering the tax.\n4.\u2003Payment of a dealer\u2019s credit as required under this chapter.\n5.\u2003A portion of the tax collected may be retained by the county for costs of administration, but such portion shall not exceed 2 percent of collections.\n(c)\u2003A county adopting an ordinance providing for the collection and administration of the tax on a local basis shall also adopt an ordinance electing either to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, or to delegate such authority to the Department of Revenue. If the county elects to assume such responsibility, it shall be bound by the rules promulgated by the Department of Revenue pursuant to paragraph (3)(f), as well as those rules pertaining to the sales and use tax on transient rentals imposed by s. 212.03. The county may use any power granted in this chapter to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. The county may use a certified public accountant licensed in this state in the administration of its statutory duties and responsibilities. Such certified public accountants are bound by the same confidentiality requirements and subject to the same penalties as the county under s. 213.053. If the county delegates such authority to the department, the department shall distribute any collections so received, less costs of administration, to the county. The amount deducted for costs of administration by the department shall be used only for those costs which are solely and directly attributable to auditing, assessing, collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to delegate such authority to the department, the department shall audit only those businesses in the county that it audits pursuant to this chapter.\nHistory.\u2014s. 1, ch. 83-356; ss. 2, 4, ch. 84-67; s. 70, ch. 86-152; s. 82, ch. 87-6; s. 11, ch. 87-99; s. 51, ch. 87-101; s. 1, ch. 87-258; s. 30, ch. 88-119; s. 1, ch. 88-401; s. 32, ch. 89-356; s. 30, ch. 90-132; s. 2, ch. 90-349; s. 47, ch. 90-360; s. 85, ch. 91-45; s. 25, ch. 91-112; s. 1, ch. 91-155; s. 238, ch. 91-224; s. 8, ch. 93-286; s. 3, ch. 94-351; s. 1493, ch. 95-147; s. 1, ch. 95-290; ss. 1, 47, ch. 96-397; s. 61, ch. 96-406; s. 18, ch. 97-99; s. 9, ch. 2000-210; ss.", "start_char_idx": 68149, "end_char_idx": 71687, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "52e95b81-f52b-4c6b-90b7-8fa969a923c3": {"__data__": {"id_": "52e95b81-f52b-4c6b-90b7-8fa969a923c3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1851d039-1529-45f1-ad22-5bebe7c18a1a", "node_type": null, "metadata": {}, "hash": "3a5ac25def16d44277467a10aa31f758a5db815c008cd7d0c677085c563714bf"}, "3": {"node_id": "ce8ffdc8-9985-4cb0-a717-aa28f73668c7", "node_type": null, "metadata": {}, "hash": "61462023100529591bb4aad0a77da0dde20c0a92582e864fee9a6e61ff12b452"}}, "hash": "5f6c81a94181bd1c0ce25ed7dc93fd68b9210a5efca010d2efd5b412acf84e07", "text": "18, ch. 97-99; s. 9, ch. 2000-210; ss. 7, 11, ch. 2000-312; s. 1, ch. 2005-96; s. 12, ch. 2005-280; s. 4, ch. 2009-133.\n212.03055\u2003Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.\u2014A special taxing district may not levy a tax under chapter 95-290, Laws of Florida, at a rate in excess of 2 percent unless the levy of such tax is approved by a super majority (a majority plus one) vote of the members of the governing body of the county in which the special taxing district is located.\nHistory.\u2014s. 2, ch. 95-290.\n212.0306\u2003Local option food and beverage tax; procedure for levying; authorized uses; administration.\u2014\n(1)\u2003Any county, as defined in s. 125.011(1), may impose the following additional taxes, by ordinance adopted by a majority vote of the governing body:\n(a)\u2003At the rate of 2 percent on the sale of food, beverages, or alcoholic beverages in hotels and motels only.\n(b)\u2003At the rate of 1 percent on the sale of food, beverages, or alcoholic beverages in establishments that are licensed by the state to sell alcoholic beverages for consumption on the premises, except for hotels and motels; however, the tax shall not apply to any alcoholic beverage sold by the package for off-premises consumption.\n(2)(a)1.\u2003The sales in any establishment licensed by the state to sell alcoholic beverages for consumption on the premises, except for hotels and motels, that had gross annual revenues of $400,000 or less in the previous calendar year, are exempt from the tax authorized by paragraph (1)(b).\n2.\u2003For purposes of determining qualification for this exemption, each such establishment must determine the annual gross revenues of the business at the end of each calendar year. If an establishment\u2019s exemption status changes, the establishment must cease or begin collection of the tax effective the following February 1, in accordance with its new exemption status. An establishment must notify the tax collector of the county levying the tax of such change in writing no later than 20 days after the end of the calendar year.\n3.\u2003Each newly opened establishment must collect the tax authorized by paragraph (1)(b) for 45 days commencing with its first day of business. After such time a newly opened business may cease collecting the tax if its projected gross annual revenues are $400,000 or less. Projected gross annual revenues shall be determined by dividing gross revenues for the first 45 days by 45, and multiplying the resulting quotient by 365. Newly opened businesses which cease collecting the tax must notify the tax collector of the county levying the tax within 20 days after the last day the tax is collected. A newly opened establishment which has been in business for less than 45 days as of the end of its first calendar year is exempt from the provisions of subparagraph 2. for that calendar year.\n(b)\u2003Sales in any veterans\u2019 organization are exempt from the tax authorized by paragraph (1)(b).\n(c)\u2003All transactions that are exempt from the state sales tax are exempt from the taxes authorized by subsection (1).\n(d)\u2003Sales in cities or towns presently imposing a municipal resort tax as authorized by chapter 67-930, Laws of Florida, are exempt from the taxes authorized by subsection (1).\n(3)(a)\u2003The proceeds of the tax authorized by paragraph (1)(a) shall be allocated by the county to a countywide convention and visitors bureau which, by interlocal agreement and contract with the county, has been given the primary responsibility for promoting the county and its constituent cities as a destination site for conventions, trade shows, and pleasure travel, to be used for purposes provided in s. 125.0104(5)(a)2. or 3., 1992 Supplement to the Florida Statutes 1991. If the county is not or is no longer a party to such an", "start_char_idx": 71743, "end_char_idx": 75524, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ce8ffdc8-9985-4cb0-a717-aa28f73668c7": {"__data__": {"id_": "ce8ffdc8-9985-4cb0-a717-aa28f73668c7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "52e95b81-f52b-4c6b-90b7-8fa969a923c3", "node_type": null, "metadata": {}, "hash": "5f6c81a94181bd1c0ce25ed7dc93fd68b9210a5efca010d2efd5b412acf84e07"}, "3": {"node_id": "73e7f39d-01d1-4d02-8439-50993ff58461", "node_type": null, "metadata": {}, "hash": "37b1e5130af0854352e8d6a24bd964ac9b172001ab32a6b08b0360b63d2863d7"}}, "hash": "61462023100529591bb4aad0a77da0dde20c0a92582e864fee9a6e61ff12b452", "text": "Statutes 1991. If the county is not or is no longer a party to such an interlocal agreement and contract with a countywide convention and visitors bureau, the county shall allocate the proceeds of such tax for the purposes described in s. 125.0104(5)(a)2. or 3., 1992 Supplement to the Florida Statutes 1991.\n1(b)\u2003For the first 12 months, the proceeds from the tax authorized by paragraph (1)(b) shall be used by the county to assist persons who have become, or are about to become, homeless. These funds shall be made available for emergency homeless shelters, food, clothing, medical care, counseling, alcohol and drug abuse treatment, mental health treatment, employment and training, education, and housing. Thereafter, not less than 15 percent of these funds shall be made available for construction and operation of domestic violence centers, and the remainder shall be used for the other purposes set forth in this paragraph. In addition, the proceeds of the tax and the interest accrued on those proceeds may be used as collateral, pledged, or hypothecated for projects authorized by this paragraph, including bonds issued in connection therewith. Prior to enactment of the ordinance levying and imposing the tax provided for by paragraph (1)(b), the county shall appoint a representative task force including, but not limited to, service providers, homeless persons\u2019 advocates, and impacted jurisdictions to prepare and submit to the governing board of the county for its approval a plan for addressing the needs of persons who have become, or are about to become, homeless. The governing board of the county shall adopt this countywide plan for addressing homeless needs as part of the ordinance levying the tax.\n(c)\u2003The county and each municipality in that county shall continue to contribute each year at least 85 percent of aggregate expenditures from the respective county or municipal general fund budget for county-operated or municipally operated homeless shelter services at or above the average level of such expenditures in the 2 fiscal years preceding the date of levying this tax.\n(4)\u2003A certified copy of the ordinance that authorizes the imposition of a tax authorized by this section shall be furnished by the county to the Department of Revenue within 10 days after the adoption of the ordinance.\n(5)\u2003A tax authorized by this section may take effect on the first day of any month, but may not take effect until at least 60 days after the adoption of the ordinance levying the tax.\n(6)\u2003Any county levying a tax authorized by this section must locally administer the tax using the powers and duties enumerated for local administration of the tourist development tax by s. 125.0104, 1992 Supplement to the Florida Statutes 1991. The county\u2019s ordinance shall also provide for brackets applicable to taxable transactions.\n(7)\u2003Each county shall also appoint an oversight board including, but not limited to, service providers, domestic violence victim advocates, members of the judiciary, concerned citizens, a victim of domestic violence, and impacted jurisdictions to prepare and submit to the governing board of the county for its approval a plan for disbursing the funds made available for the construction and operation of domestic violence centers. Each member of the county\u2019s governing board shall appoint a member, and the county manager shall appoint two members, to the oversight board.\nHistory.\u2014s. 2, ch. 89-362; s. 4, ch. 93-233; ss. 1, 2, ch. 94-351; ss. 71, 72, ch. 94-353.\n1Note.\u2014As amended by s. 71, ch. 94-353. Paragraph (b) was also amended by s. 1, ch. 94-351. The ch. 94-353 version is published here as the last expression of legislative will. Paragraph (b), as amended by s. 1, ch. 94-351, reads:\n(b)\u2003For the first 12 months, the proceeds from the tax authorized by paragraph (1)(b) shall be used by the county to assist persons who have become, or are about to become,", "start_char_idx": 75501, "end_char_idx": 79411, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "73e7f39d-01d1-4d02-8439-50993ff58461": {"__data__": {"id_": "73e7f39d-01d1-4d02-8439-50993ff58461", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ce8ffdc8-9985-4cb0-a717-aa28f73668c7", "node_type": null, "metadata": {}, "hash": "61462023100529591bb4aad0a77da0dde20c0a92582e864fee9a6e61ff12b452"}, "3": {"node_id": "20294b6f-abda-4222-a7d6-adc8daa472c4", "node_type": null, "metadata": {}, "hash": "d9f2b9b1a50cad4cd92fd1cfa94b4bf1bffa410581632d871360ec9bb4402ebd"}}, "hash": "37b1e5130af0854352e8d6a24bd964ac9b172001ab32a6b08b0360b63d2863d7", "text": "the county to assist persons who have become, or are about to become, homeless. These funds shall be made available for emergency homeless shelters, food, clothing, medical care, counseling, alcohol and drug abuse treatment, mental health treatment, employment and training, education, and housing. Thereafter, not less than 15 percent of these funds shall be made available for construction and operation of domestic violence centers, and the remainder shall be used for the other purposes set forth in this paragraph. In addition, the proceeds of the tax and interest accrued may be used as collateral, pledged or hypothecated, for any projects authorized by this paragraph, including bonds issued in connection therewith. Prior to enactment of the ordinance levying and imposing the tax provided for by paragraph (1)(b), the county shall appoint a representative task force including, but not limited to, service providers, homeless advocates, and impacted jurisdictions to prepare and submit to the governing board of the county for its approval a plan for addressing the needs of persons who have become, or are about to become, homeless. The governing board of the county shall adopt this countywide plan for addressing homeless needs as part of the ordinance levying the tax.\n\nNote.\u2014Former s. 125.0104(3)(n).\n212.031\u2003Tax on rental or license fee for use of real property.\u2014\n(1)(a)\u2003It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license for the use of any real property unless such property is:\n1.\u2003Assessed as agricultural property under s. 193.461.\n2.\u2003Used exclusively as dwelling units.\n3.\u2003Property subject to tax on parking, docking, or storage spaces under s. 212.03(6).\n4.\u2003Recreational property or the common elements of a condominium when subject to a lease between the developer or owner thereof and the condominium association in its own right or as agent for the owners of individual condominium units or the owners of individual condominium units. However, only the lease payments on such property shall be exempt from the tax imposed by this chapter, and any other use made by the owner or the condominium association shall be fully taxable under this chapter.\n5.\u2003A public or private street or right-of-way and poles, conduits, fixtures, and similar improvements located on such streets or rights-of-way, occupied or used by a utility or provider of communications services, as defined by s. 202.11, for utility or communications or television purposes. For purposes of this subparagraph, the term \u201cutility\u201d means any person providing utility services as defined in s. 203.012. This exception also applies to property, wherever located, on which the following are placed: towers, antennas, cables, accessory structures, or equipment, not including switching equipment, used in the provision of mobile communications services as defined in s. 202.11. For purposes of this chapter, towers used in the provision of mobile communications services, as defined in s. 202.11, are considered to be fixtures.\n6.\u2003A public street or road which is used for transportation purposes.\n7.\u2003Property used at an airport exclusively for the purpose of aircraft landing or aircraft taxiing or property used by an airline for the purpose of loading or unloading passengers or property onto or from aircraft or for fueling aircraft.\n8.a.\u2003Property used at a port authority, as defined in s. 315.02(2), exclusively for the purpose of oceangoing vessels or tugs docking, or such vessels mooring on property used by a port authority for the purpose of loading or unloading passengers or cargo onto or from such a vessel, or property used at a port authority for fueling such vessels, or to the extent that the amount paid for the use of any property at the port is based on the charge for the amount of tonnage actually imported or exported through the port by a tenant.\nb.\u2003The amount charged for the use of any property at the port in excess of the amount charged for", "start_char_idx": 79410, "end_char_idx": 83488, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "20294b6f-abda-4222-a7d6-adc8daa472c4": {"__data__": {"id_": "20294b6f-abda-4222-a7d6-adc8daa472c4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "73e7f39d-01d1-4d02-8439-50993ff58461", "node_type": null, "metadata": {}, "hash": "37b1e5130af0854352e8d6a24bd964ac9b172001ab32a6b08b0360b63d2863d7"}, "3": {"node_id": "f4208bf0-1555-4b89-ad86-7baa6875dcd8", "node_type": null, "metadata": {}, "hash": "43eed1976614ba4ff422c00b24a4a6289de1e1b8bbf685b5bbafb7889d817d1b"}}, "hash": "d9f2b9b1a50cad4cd92fd1cfa94b4bf1bffa410581632d871360ec9bb4402ebd", "text": "amount charged for the use of any property at the port in excess of the amount charged for tonnage actually imported or exported shall remain subject to tax except as provided in sub-subparagraph a.\n9.\u2003Property used as an integral part of the performance of qualified production services. As used in this subparagraph, the term \u201cqualified production services\u201d means any activity or service performed directly in connection with the production of a qualified motion picture, as defined in s. 212.06(1)(b), and includes:\na.\u2003Photography, sound and recording, casting, location managing and scouting, shooting, creation of special and optical effects, animation, adaptation (language, media, electronic, or otherwise), technological modifications, computer graphics, set and stage support (such as electricians, lighting designers and operators, greensmen, prop managers and assistants, and grips), wardrobe (design, preparation, and management), hair and makeup (design, production, and application), performing (such as acting, dancing, and playing), designing and executing stunts, coaching, consulting, writing, scoring, composing, choreographing, script supervising, directing, producing, transmitting dailies, dubbing, mixing, editing, cutting, looping, printing, processing, duplicating, storing, and distributing;\nb.\u2003The design, planning, engineering, construction, alteration, repair, and maintenance of real or personal property including stages, sets, props, models, paintings, and facilities principally required for the performance of those services listed in sub-subparagraph a.; and\nc.\u2003Property management services directly related to property used in connection with the services described in sub-subparagraphs a. and b.\nThis exemption will inure to the taxpayer upon presentation of the certificate of exemption issued to the taxpayer under the provisions of s. 288.1258.\n\n10.\u2003Leased, subleased, licensed, or rented to a person providing food and drink concessionaire services within the premises of a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, publicly owned recreational facility, or any business operated under a permit issued pursuant to chapter 550. A person providing retail concessionaire services involving the sale of food and drink or other tangible personal property within the premises of an airport shall be subject to tax on the rental of real property used for that purpose, but shall not be subject to the tax on any license to use the property. For purposes of this subparagraph, the term \u201csale\u201d shall not include the leasing of tangible personal property.\n11.\u2003Property occupied pursuant to an instrument calling for payments which the department has declared, in a Technical Assistance Advisement issued on or before March 15, 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c), Florida Administrative Code; provided that this subparagraph shall only apply to property occupied by the same person before and after the execution of the subject instrument and only to those payments made pursuant to such instrument, exclusive of renewals and extensions thereof occurring after March 15, 1993.\n12.\u2003Property used or occupied predominantly for space flight business purposes. As used in this subparagraph, \u201cspace flight business\u201d means the manufacturing, processing, or assembly of a space facility, space propulsion system, space vehicle, satellite, or station of any kind possessing the capacity for space flight, as defined by s. 212.02(23), or components thereof, and also means the following activities supporting space flight: vehicle launch activities, flight operations, ground control or ground support, and all administrative activities directly related thereto. Property shall be deemed to be used or occupied predominantly for space flight business purposes if more than 50 percent of the property, or improvements thereon, is used for one or more space flight business purposes. Possession by a landlord, lessor, or licensor of a signed written statement from the tenant, lessee, or licensee claiming the exemption shall relieve the landlord, lessor, or licensor from the responsibility of collecting the tax, and the department shall look solely to the", "start_char_idx": 83473, "end_char_idx": 87738, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f4208bf0-1555-4b89-ad86-7baa6875dcd8": {"__data__": {"id_": "f4208bf0-1555-4b89-ad86-7baa6875dcd8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "20294b6f-abda-4222-a7d6-adc8daa472c4", "node_type": null, "metadata": {}, "hash": "d9f2b9b1a50cad4cd92fd1cfa94b4bf1bffa410581632d871360ec9bb4402ebd"}, "3": {"node_id": "edd2ad50-b454-4500-a8c9-6aa26e559fe9", "node_type": null, "metadata": {}, "hash": "a24c0157b6acd7c5746229f198f08c3edb9b13c7235b59da21a0c9fa18ecd447"}}, "hash": "43eed1976614ba4ff422c00b24a4a6289de1e1b8bbf685b5bbafb7889d817d1b", "text": "from the responsibility of collecting the tax, and the department shall look solely to the tenant, lessee, or licensee for recovery of such tax if it determines that the exemption was not applicable.\n13.\u2003Rented, leased, subleased, or licensed to a person providing telecommunications, data systems management, or Internet services at a publicly or privately owned convention hall, civic center, or meeting space at a public lodging establishment as defined in s. 509.013. This subparagraph applies only to that portion of the rental, lease, or license payment that is based upon a percentage of sales, revenue sharing, or royalty payments and not based upon a fixed price. This subparagraph is intended to be clarifying and remedial in nature and shall apply retroactively. This subparagraph does not provide a basis for an assessment of any tax not paid, or create a right to a refund of any tax paid, pursuant to this section before July 1, 2010.\n(b)\u2003When a lease involves multiple use of real property wherein a part of the real property is subject to the tax herein, and a part of the property would be excluded from the tax under subparagraph (a)1., subparagraph (a)2., subparagraph (a)3., or subparagraph (a)5., the department shall determine, from the lease or license and such other information as may be available, that portion of the total rental charge which is exempt from the tax imposed by this section. The portion of the premises leased or rented by a for-profit entity providing a residential facility for the aged will be exempt on the basis of a pro rata portion calculated by combining the square footage of the areas used for residential units by the aged and for the care of such residents and dividing the resultant sum by the total square footage of the rented premises. For purposes of this section, the term \u201cresidential facility for the aged\u201d means a facility that is licensed or certified in whole or in part under chapter 400, chapter 429, or chapter 651; or that provides residences to the elderly and is financed by a mortgage or loan made or insured by the United States Department of Housing and Urban Development under s. 202, s. 202 with a s. 8 subsidy, s. 221(d)(3) or (4), s. 232, or s. 236 of the National Housing Act; or other such similar facility that provides residences primarily for the elderly.\n1(c)\u2003For the exercise of such privilege, a tax is levied at the rate of 5.5 percent of and on the total rent or license fee charged for such real property by the person charging or collecting the rental or license fee. The total rent or license fee charged for such real property shall include payments for the granting of a privilege to use or occupy real property for any purpose and shall include base rent, percentage rents, or similar charges. Such charges shall be included in the total rent or license fee subject to tax under this section whether or not they can be attributed to the ability of the lessor\u2019s or licensor\u2019s property as used or operated to attract customers. Payments for intrinsically valuable personal property such as franchises, trademarks, service marks, logos, or patents are not subject to tax under this section. In the case of a contractual arrangement that provides for both payments taxable as total rent or license fee and payments not subject to tax, the tax shall be based on a reasonable allocation of such payments and shall not apply to that portion which is for the nontaxable payments.\n1(d)\u2003If the rental or license fee of any such real property is paid by way of property, goods, wares, merchandise, services, or other thing of value, the tax shall be at the rate of 5.5 percent of the value of the property, goods, wares, merchandise, services, or other thing of value.\n(e)\u2003The tax rate in effect at the time that the tenant or person occupies, uses, or is entitled to occupy or use the real property is the tax rate applicable to the transaction taxable under this section, regardless of when a rent or license fee payment is due or paid. The applicable tax rate may not be avoided by delaying or accelerating rent or license fee", "start_char_idx": 87736, "end_char_idx": 91849, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "edd2ad50-b454-4500-a8c9-6aa26e559fe9": {"__data__": {"id_": "edd2ad50-b454-4500-a8c9-6aa26e559fe9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f4208bf0-1555-4b89-ad86-7baa6875dcd8", "node_type": null, "metadata": {}, "hash": "43eed1976614ba4ff422c00b24a4a6289de1e1b8bbf685b5bbafb7889d817d1b"}, "3": {"node_id": "31287825-4934-4704-8dd7-cf8250d749af", "node_type": null, "metadata": {}, "hash": "bd8223356d2692ccc08cc8de5e4e62778330b54d9d8ff592a1d1f1a308d167d1"}}, "hash": "a24c0157b6acd7c5746229f198f08c3edb9b13c7235b59da21a0c9fa18ecd447", "text": "tax rate may not be avoided by delaying or accelerating rent or license fee payments.\n(2)(a)\u2003The tenant or person actually occupying, using, or entitled to the use of any property from which the rental or license fee is subject to taxation under this section shall pay the tax to his or her immediate landlord or other person granting the right to such tenant or person to occupy or use such real property.\n(b)\u2003It is the further intent of this Legislature that only one tax be collected on the rental or license fee payable for the occupancy or use of any such property, that the tax so collected shall not be pyramided by a progression of transactions, and that the amount of the tax due the state shall not be decreased by any such progression of transactions.\n(3)\u2003The tax imposed by this section shall be in addition to the total amount of the rental or license fee, shall be charged by the lessor or person receiving the rent or payment in and by a rental or license fee arrangement with the lessee or person paying the rental or license fee, and shall be due and payable at the time of the receipt of such rental or license fee payment by the lessor or other person who receives the rental or payment. Notwithstanding any other provision of this chapter, the tax imposed by this section on the rental, lease, or license for the use of a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility to hold an event of not more than 7 consecutive days\u2019 duration shall be collected at the time of the payment for that rental, lease, or license but is not due and payable to the department until the first day of the month following the last day that the event for which the payment is made is actually held, and becomes delinquent on the 21st day of that month. The owner, lessor, or person receiving the rent or license fee shall remit the tax to the department at the times and in the manner hereinafter provided for dealers to remit taxes under this chapter. The same duties imposed by this chapter upon dealers in tangible personal property respecting the collection and remission of the tax; the making of returns; the keeping of books, records, and accounts; and the compliance with the rules and regulations of the department in the administration of this chapter shall apply to and be binding upon all persons who manage any leases or operate real property, hotels, apartment houses, roominghouses, or tourist and trailer camps and all persons who collect or receive rents or license fees taxable under this chapter on behalf of owners or lessors.\n(4)\u2003The tax imposed by this section shall constitute a lien on the property of the lessee or licensee of any real estate in the same manner as, and shall be collectible as are, liens authorized and imposed by ss. 713.68 and 713.69.\n(5)\u2003When space is subleased to a convention or industry trade show in a convention hall, exhibition hall, or auditorium, whether publicly or privately owned, the sponsor who holds the prime lease is subject to tax on the prime lease and the sublease is exempt.\n(6)\u2003The lease or rental of land or a hall or other facilities by a fair association subject to the provisions of chapter 616 to a show promoter or prime operator of a carnival or midway attraction is exempt from the tax imposed by this section; however, the sublease of land or a hall or other facilities by the show promoter or prime operator is not exempt from the provisions of this section.\n(7)\u2003Utility charges subject to sales tax which are paid by a tenant to the lessor and which are part of a payment for the privilege or right to use or occupy real property are exempt from tax if the lessor has paid sales tax on the purchase of such utilities and the charges billed by the lessor to the tenant are separately stated and at the same or a lower price than those paid by the lessor.\n(8)\u2003Charges by lessors to a lessee to cancel or terminate a lease agreement are presumed taxable if the lessor records such charges as rental income in its books and records. This presumption can be overcome by the provision of sufficient", "start_char_idx": 91864, "end_char_idx": 96033, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "31287825-4934-4704-8dd7-cf8250d749af": {"__data__": {"id_": "31287825-4934-4704-8dd7-cf8250d749af", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "edd2ad50-b454-4500-a8c9-6aa26e559fe9", "node_type": null, "metadata": {}, "hash": "a24c0157b6acd7c5746229f198f08c3edb9b13c7235b59da21a0c9fa18ecd447"}, "3": {"node_id": "ff74981c-154f-4e5b-9337-26111e705e8c", "node_type": null, "metadata": {}, "hash": "9b0948b41fb55803599b44d36e2b3cfefbbbb04e2864dab445a0be8cc1b9b284"}}, "hash": "bd8223356d2692ccc08cc8de5e4e62778330b54d9d8ff592a1d1f1a308d167d1", "text": "in its books and records. This presumption can be overcome by the provision of sufficient documentation by either the lessor or the lessee that such charges were other than for the rental of real property.\n(9)\u2003The rental, lease, sublease, or license for the use of a skybox, luxury box, or other box seats for use during a high school or college football game is exempt from the tax imposed by this section when the charge for such rental, lease, sublease, or license is imposed by a nonprofit sponsoring organization which is qualified as nonprofit pursuant to s. 501(c)(3) of the Internal Revenue Code.\nHistory.\u2014s. 6, ch. 69-222; ss. 21, 35, ch. 69-106; s. 3, ch. 71-986; s. 2, ch. 77-194; s. 1, ch. 78-107; s. 95, ch. 79-400; s. 2, ch. 82-154; s. 1, ch. 82-207; s. 71, ch. 83-217; s. 4, ch. 83-297; s. 2, ch. 85-310; s. 66, ch. 86-152; ss. 2, 8, ch. 86-166; ss. 8, 25, ch. 87-6; s. 10, ch. 87-101; ss. 3, 4, ch. 87-548; s. 92, ch. 90-132; s. 57, ch. 92-348; s. 4, ch. 93-86; s. 1108, ch. 95-147; s. 2, ch. 95-391; s. 20, ch. 96-397; s. 4, ch. 97-221; s. 3, ch. 98-140; s. 1, ch. 99-238; s. 1, ch. 99-270; s. 1, ch. 99-363; s. 2, ch. 2000-182; s. 1, ch. 2000-183; s. 53, ch. 2000-260; ss. 1, 3, ch. 2000-345; ss. 26, 27, ch. 2001-140; s. 55, ch. 2002-218; ss. 1, 2, ch. 2006-101; s. 10, ch. 2006-197; s. 3, ch. 2010-4; s. 5, ch. 2010-147; s. 21, ch. 2017-36; s. 33, ch. 2018-118; s. 5, ch. 2019-42; s. 14, ch. 2021-2; s. 46, ch. 2021-31.\n1Note.\u2014Section 14, ch. 2021-2, as amended by s. 46, ch. 2021-31, amended paragraphs (1)(c) and (d), effective on the first day of the second month following the repeal of s. 212.20(6)(d)6.g., to read:\n2(c)\u2003For the exercise of such privilege, a tax is levied at the rate of 2.0 percent of and on the total rent or license fee charged for such real property by the person charging or collecting the rental or license fee. The total rent or license fee charged for such real property shall include payments for the granting of a privilege to use or occupy real property for any purpose and shall include base rent, percentage rents, or similar charges. Such charges shall be included in the total rent or license fee subject to tax under this section whether or not they can be attributed to the ability of the lessor\u2019s or licensor\u2019s property as used or operated to attract customers. Payments for intrinsically valuable personal property such as franchises, trademarks, service marks, logos, or patents are not subject to tax under this section. In the case of a contractual arrangement that provides for both payments taxable as total rent or license fee and payments not subject to tax, the tax shall be based on a reasonable allocation of such payments and shall not apply to that portion which is for the nontaxable payments.\n\n2(d)\u2003If the rental or license fee of any such real property is paid by way of property, goods, wares, merchandise, services, or other thing of value, the tax shall be at the rate of 2.0 percent of the value of the property, goods, wares, merchandise, services, or other thing of value.\n\n2Note.\u2014Section 26, ch.", "start_char_idx": 96021, "end_char_idx": 99099, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ff74981c-154f-4e5b-9337-26111e705e8c": {"__data__": {"id_": "ff74981c-154f-4e5b-9337-26111e705e8c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "31287825-4934-4704-8dd7-cf8250d749af", "node_type": null, "metadata": {}, "hash": "bd8223356d2692ccc08cc8de5e4e62778330b54d9d8ff592a1d1f1a308d167d1"}, "3": {"node_id": "d96754ae-5054-464c-8f9a-b1be2003a4ff", "node_type": null, "metadata": {}, "hash": "6e62e30cba1520cc5c7ce266ec7cb02747ca59527d751b23d238eab6e6343047"}}, "hash": "9b0948b41fb55803599b44d36e2b3cfefbbbb04e2864dab445a0be8cc1b9b284", "text": "services, or other thing of value.\n\n2Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.04\u2003Admissions tax; rate, procedure, enforcement.\u2014\n(1)(a)\u2003It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who sells or receives anything of value by way of admissions.\n1(b)\u2003For the exercise of such privilege, a tax is levied at the rate of 6 percent of sales price, or the actual value received from such admissions, which 6 percent shall be added to and collected with all such admissions from the purchaser thereof, and such tax shall be paid for the exercise of the privilege as defined in the preceding paragraph. Each ticket must show on its face the actual sales price of the admission, or each dealer selling the admission must prominently display at the box office or other place where the admission charge is made a notice disclosing the price of the admission, and the tax shall be computed and collected on the basis of the actual price of the admission charged by the dealer. The sale price or actual value of admission shall, for the purpose of this chapter, be that price remaining after deduction of federal taxes and state or locally imposed or authorized seat surcharges, taxes, or fees, if any, imposed upon such admission. The sale price or actual value does not include separately stated ticket service charges that are imposed by a facility ticket office or a ticketing service and added to a separately stated, established ticket price. The rate of tax on each admission shall be according to the algorithm provided in s. 212.12.\n(c)1.\u2003The provisions of this chapter that authorize a tax-exempt sale for resale do not apply to sales of admissions. However, if a purchaser of an admission subsequently resells the admission for more than the amount paid, the purchaser shall collect tax on the full sales price and may take credit for the amount of tax previously paid. If the purchaser of the admission subsequently resells it for an amount equal to or less than the amount paid, the purchaser may not collect any additional tax, nor shall the purchaser be allowed to take credit for the amount of tax previously paid.\n2.a.\u2003If a purchaser resells an admission to an entity that is exempt from sales and use tax under this chapter for any reason other than sale for resale, the purchaser may seek a refund or credit from the department for the amount of tax it paid on its purchase.\nb.\u2003For a refund, the purchaser shall provide proof of the exempt entity\u2019s qualification for the exemption, as prescribed by rules of the department, and a copy of the ticket, invoice, or other documentation that provides evidence of the tax it paid on the admission with its refund application, whereupon the department shall issue a refund to the purchaser.\nc.\u2003For a credit, the purchaser shall retain proof of the exempt entity\u2019s qualification for the exemption, as prescribed by rules of the department, and a copy of the ticket, invoice, or other documentation that provides evidence of the tax it paid on the admission as long as required under s. 212.13.\nd.\u2003The department shall look solely to the entity that provided exemption documentation for recovery of tax, if it determines that the entity was not entitled to the exemption.\n3.a.\u2003If a purchaser of an admission from a related dealer who is a member of the same controlled group of corporations for federal income tax purposes as", "start_char_idx": 99124, "end_char_idx": 103101, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d96754ae-5054-464c-8f9a-b1be2003a4ff": {"__data__": {"id_": "d96754ae-5054-464c-8f9a-b1be2003a4ff", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ff74981c-154f-4e5b-9337-26111e705e8c", "node_type": null, "metadata": {}, "hash": "9b0948b41fb55803599b44d36e2b3cfefbbbb04e2864dab445a0be8cc1b9b284"}, "3": {"node_id": "9027884a-6f61-4c20-a1f7-d0b512130a1a", "node_type": null, "metadata": {}, "hash": "394b497fc41e03465470706a4b40c3f9b70b550253003bac628a4c4409bc50ed"}}, "hash": "6e62e30cba1520cc5c7ce266ec7cb02747ca59527d751b23d238eab6e6343047", "text": "is a member of the same controlled group of corporations for federal income tax purposes as the purchaser resells such admission to an entity that is exempt from sales and use tax under this chapter for any reason other than sale for resale, the purchaser may seek a refund or credit for the amount of tax it paid on its purchase from the related dealer if it provides that related dealer with proof of the exempt entity\u2019s qualification for the exemption, as prescribed by rules of the department.\nb.\u2003Upon the purchaser\u2019s request, a related dealer receiving the exempt entity\u2019s documentation shall refund or credit the tax paid by the purchaser. If the related dealer has already remitted such tax to the department, it may then seek a refund or credit of the tax from the department. If the related dealer has not yet remitted such tax to the department, the related dealer may not seek a refund or credit of such tax, but may retain the exemption documentation in lieu of remitting the tax to the department.\nc.\u2003The department shall look solely to the entity that provided exemption documentation for recovery of tax if it determines that the entity was not entitled to the exemption.\n(d)\u2003No additional tax is due on components incorporated as part of a package sold by a travel agent if the package includes two or more components such as admissions, transient rentals, transportation, or meals; if all of the components were purchased by the travel agent from other parties and any sales tax due on such purchases was paid; and if there is no separate itemization of the admission, transient rental, transportation, meal, or other components in the sales price of the package. This paragraph does not apply if the actual price charged for a component by the dealer to a travel agent is less than the price charged to unrelated parties under normal industry practices and the dealer and the travel agent are members of the same controlled group of corporations for federal income tax purposes.\n(2)(a)\u2003A tax may not be levied on:\n1.\u2003Admissions to athletic or other events sponsored by elementary schools, junior high schools, middle schools, high schools, community colleges, public or private colleges and universities, deaf and blind schools, facilities of the youth services programs of the Department of Children and Families, and state correctional institutions if only student, faculty, or inmate talent is used. However, this exemption does not apply to admission to athletic events sponsored by a state university, and the proceeds of the tax collected on such admissions shall be retained and used by each institution to support women\u2019s athletics as provided in s. 1006.71(2)(c).\n2.\u2003Dues, membership fees, and admission charges imposed by not-for-profit sponsoring organizations. To receive this exemption, the sponsoring organization must qualify as a not-for-profit entity under s. 501(c)(3) of the Internal Revenue Code of 1954, as amended.\n3.\u2003Admission charges to an event sponsored by a governmental entity, sports authority, or sports commission if held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility and if 100 percent of the risk of success or failure lies with the sponsor of the event and 100 percent of the funds at risk for the event belong to the sponsor, and student or faculty talent is not exclusively used. As used in this subparagraph, the terms \u201csports authority\u201d and \u201csports commission\u201d mean a nonprofit organization that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code and that contracts with a county or municipal government for the purpose of promoting and attracting sports-tourism events to the community with which it contracts.\n4.\u2003An admission paid by a student, or on the student\u2019s behalf, to any required place of sport or recreation if the student\u2019s participation in the sport or recreational activity is required as a part of a program or activity sponsored by, and under the jurisdiction", "start_char_idx": 103077, "end_char_idx": 107148, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9027884a-6f61-4c20-a1f7-d0b512130a1a": {"__data__": {"id_": "9027884a-6f61-4c20-a1f7-d0b512130a1a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d96754ae-5054-464c-8f9a-b1be2003a4ff", "node_type": null, "metadata": {}, "hash": "6e62e30cba1520cc5c7ce266ec7cb02747ca59527d751b23d238eab6e6343047"}, "3": {"node_id": "d950ac24-fe9c-41ec-895c-9a9162ac47ba", "node_type": null, "metadata": {}, "hash": "f78655217c868ea41c21675d67a73813075be3fd7459baf8615bee1dd8b0d04f"}}, "hash": "394b497fc41e03465470706a4b40c3f9b70b550253003bac628a4c4409bc50ed", "text": "is required as a part of a program or activity sponsored by, and under the jurisdiction of, the student\u2019s educational institution if his or her attendance is as a participant and not as a spectator.\n5.\u2003Admissions to the National Football League championship game or Pro Bowl; admissions to any semifinal game or championship game of a national collegiate tournament; admissions to a Major League Baseball, Major League Soccer, National Basketball Association, or National Hockey League all-star game; admissions to the Major League Baseball Home Run Derby held before the Major League Baseball All-Star Game; admissions to any FIFA World Cup match sanctioned by the F\u00e9d\u00e9ration Internationale de Football Association (FIFA), including any qualifying match held up to 12 months before the FIFA World Cup matches; admissions to any Formula One Grand Prix race sanctioned by the F\u00e9d\u00e9ration Internationale de l\u2019Automobile, including any qualifying or support races held at the circuit up to 72 hours before the grand prix race; admissions to the Daytona 500 sanctioned by the National Association for Stock Car Auto Racing, including any qualifying or support races held at the same track up to 72 hours before the race; or admissions to National Basketball Association all-star events produced by the National Basketball Association and held at a facility such as an arena, convention center, or municipal facility.\n6.\u2003A participation fee or sponsorship fee imposed by a governmental entity as described in s. 212.08(6) for an athletic or recreational program if the governmental entity by itself, or in conjunction with an organization exempt under s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, sponsors, administers, plans, supervises, directs, and controls the athletic or recreational program.\n7.\u2003Admissions to live theater, live opera, or live ballet productions in this state which are sponsored by an organization that has received a determination from the Internal Revenue Service that the organization is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, if the organization actively participates in planning and conducting the event; is responsible for the safety and success of the event; is organized for the purpose of sponsoring live theater, live opera, or live ballet productions in this state; has more than 10,000 subscribing members and has among the stated purposes in its charter the promotion of arts education in the communities it serves; and will receive at least 20 percent of the net profits, if any, of the events the organization sponsors and will bear the risk of at least 20 percent of the losses, if any, from the events it sponsors if the organization employs other persons as agents to provide services in connection with a sponsored event. Before March 1 of each year, such organization may apply to the department for a certificate of exemption for admissions to such events sponsored in this state by the organization during the immediately following state fiscal year. The application must state the total dollar amount of admissions receipts collected by the organization or its agents from such events in this state sponsored by the organization or its agents in the year immediately preceding the year in which the organization applies for the exemption. Such organization shall receive the exemption only to the extent of $1.5 million multiplied by the ratio that such receipts bear to the total of such receipts of all organizations applying for the exemption in such year; however, such exemption granted to any organization may not exceed 6 percent of such admissions receipts collected by the organization or its agents in the year immediately preceding the year in which the organization applies for the exemption. Each organization receiving the exemption shall report each month to the department the total admissions receipts collected from such events sponsored by the organization during the preceding month and shall remit to the department an amount equal to 6 percent of such receipts reduced by any amount remaining under the exemption. Tickets for such events sold by such organizations may not reflect the tax otherwise imposed under this section.\n8.\u2003Entry fees for participation in freshwater fishing", "start_char_idx": 107153, "end_char_idx": 111475, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d950ac24-fe9c-41ec-895c-9a9162ac47ba": {"__data__": {"id_": "d950ac24-fe9c-41ec-895c-9a9162ac47ba", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9027884a-6f61-4c20-a1f7-d0b512130a1a", "node_type": null, "metadata": {}, "hash": "394b497fc41e03465470706a4b40c3f9b70b550253003bac628a4c4409bc50ed"}, "3": {"node_id": "56015716-d4a9-43a9-b916-faa01428f821", "node_type": null, "metadata": {}, "hash": "9c26203e1eaf0bf146effdfcd1b4b7e8bd0d3f6c178fa0298f80e0d9d0939f44"}}, "hash": "f78655217c868ea41c21675d67a73813075be3fd7459baf8615bee1dd8b0d04f", "text": "under this section.\n8.\u2003Entry fees for participation in freshwater fishing tournaments.\n9.\u2003Participation or entry fees charged to participants in a game, race, or other sport or recreational event if spectators are charged a taxable admission to such event.\n10.\u2003Admissions to any postseason collegiate football game sanctioned by the National Collegiate Athletic Association.\n11.\u2003Admissions to and membership fees for gun clubs. For purposes of this subparagraph, the term \u201cgun club\u201d means an organization whose primary purpose is to offer its members access to one or more shooting ranges for target or skeet shooting.\n(b)\u2003No municipality of the state shall levy an excise tax on admissions.\n(c)\u2003The taxes imposed by this section shall be collected in addition to the admission tax collected pursuant to s. 550.0951, but the amount collected under s. 550.0951 shall not be subject to taxation under this chapter.\n(3)\u2003Such taxes shall be paid and remitted at the same time and in the same manner as provided for remitting taxes on sales of tangible personal property, as hereinafter provided. Notwithstanding any other provision of this chapter, the tax on admission to an event at a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility shall be collected at the time of payment for the admission but is not due to the department until the first day of the month following the actual date of the event for which the admission is sold and becomes delinquent on the 21st day of that month.\n(4)\u2003Each person who exercises the privilege of charging admission taxes, as herein defined, shall apply for, and at that time shall furnish the information and comply with the provisions of s. 212.18 not inconsistent herewith and receive from the department, a certificate of right to exercise such privilege, which certificate shall apply to each place of business where such privilege is exercised and shall be in the manner and form prescribed by the department. Such certificate shall be issued upon payment to the department of a registration fee of $5 by the applicant. Each person exercising the privilege of charging such admission taxes as herein defined shall cause to be kept records and accounts showing the admission which shall be in the form as the department may from time to time prescribe, inclusive of records of all tickets numbered and issued for a period of not less than the time within which the department may, as permitted by s. 95.091(3), make an assessment with respect to any admission evidenced by such records and accounts, and inclusive of all bills or checks of customers who are charged any of the taxes defined herein, showing the charge made to each for that period. The department is empowered to use each and every one of the powers granted herein to the department to discover the amount of tax to be paid by each such person and to enforce the payment thereof as are hereby granted the department for the discovery and enforcement of the payment of taxes hereinafter levied on the sales of tangible personal property.\n(5)\u2003All of the provisions of this chapter relating to collection, investigation, discovery, and aids to collection of taxes upon sales of tangible personal property shall likewise apply to all privileges described or referred to in this section, and the obligations imposed in this chapter upon retailers are hereby imposed upon the seller of such admissions. All penalties applicable to a dealer in tangible personal property for failure to meet any such obligation, including, but not limited to, any failure related to the filing of returns, the payment of taxes, or the maintenance and production of records, are applicable to the seller of admissions. When tickets or admissions are sold and not used but returned and credited by the seller, the seller may apply to the department for a credit allowance for such returned tickets or admissions if advance payments have been made by the buyer and have been returned by the seller, upon such form and in such manner as the department may from time to time", "start_char_idx": 111483, "end_char_idx": 115632, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "56015716-d4a9-43a9-b916-faa01428f821": {"__data__": {"id_": "56015716-d4a9-43a9-b916-faa01428f821", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d950ac24-fe9c-41ec-895c-9a9162ac47ba", "node_type": null, "metadata": {}, "hash": "f78655217c868ea41c21675d67a73813075be3fd7459baf8615bee1dd8b0d04f"}, "3": {"node_id": "88ad0db2-25d2-4049-84c0-6808b084884a", "node_type": null, "metadata": {}, "hash": "a48faad0828d5dd24c3c11978c2f250af5f6776045cfedf6f518b518e9ead778"}}, "hash": "9c26203e1eaf0bf146effdfcd1b4b7e8bd0d3f6c178fa0298f80e0d9d0939f44", "text": "the seller, upon such form and in such manner as the department may from time to time prescribe. The department may, upon obtaining satisfactory proof of the refunds on the part of the seller, credit the seller for taxes paid upon admissions that have been returned unused to the purchaser of those admissions. The seller of admissions, upon the payment of the taxes before they become delinquent and the rendering of the returns in accordance with the requirement of the department and as provided in this law, shall be entitled to a discount of 2.5 percent of the amount of taxes upon the payment thereof before such taxes become delinquent, in the same manner as permitted the sellers of tangible personal property in this chapter. However, if the amount of the tax due and remitted to the department for the reporting period exceeds $1,200, no discount shall be allowed for all amounts in excess of $1,200.\n(6)\u2003Admission taxes required to be paid by this chapter shall be paid to the department by the owner or the collector of such admission. When any place of business is sold or transferred by any owner, wherein such admission taxes have accrued or are accruing, such owner shall be obligated before such sale becomes effective to notify the department of such pending sale and secure from the department a certificate of registration as prescribed in this section, and the purchaser shall become obligated to withhold from the sales price such sum of money as will safely be required to discharge all accrued admission taxes upon such places of business. Upon the failure of any such purchaser to withhold, he or she shall become obligated to pay all accrued admission taxes, and the same shall become a lien upon all of the purchaser\u2019s assets until the same have been paid and fully discharged.\n(7)\u2003The taxes under this section shall become a lien upon the assets of the owner of any business exercising the privilege of selling admissions, and the collection of such admissions, as defined hereunder, and shall remain a lien until fully paid and discharged. Such lien may be enforced in the manner provided hereinafter for the enforcement of the collection of taxes imposed upon the sales of tangible personal property.\n(8)\u2003The word \u201cowners\u201d as used in this chapter shall be taken to include and mean all persons obligated to collect and pay over to the state the tax imposed under this section, inclusive of all holders of certificates of registration issued as herein provided. Wherever the word \u201cowner\u201d or \u201cowners\u201d is used herein, it shall be taken to mean and include all persons liable for such admission taxes unless it appears from the context that the words are descriptive of property owners.\nHistory.\u2014s. 4, ch. 26319, 1949; ss. 5, 6, ch. 26871, 1951; s. 4, ch. 29883, 1955; s. 2, ch. 57-109; s. 2, ch. 61-274; s. 3, ch. 63-526; s. 7, ch. 63-253; s. 4, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 2, ch. 67-180; s. 4, ch. 68-27; s. 7, ch. 69-222; ss. 21, 35, ch. 69-106; s. 1, ch. 72-220; s. 1, ch. 74-126; s. 35, ch. 77-147; s. 2, ch. 78-220; s. 4, ch. 79-359; s. 5, ch. 80-378; s. 2, ch. 81-1; s. 1, ch. 81-221; s. 113, ch. 81-259; s. 2, ch. 81-319; s. 3, ch. 82-154; s. 72, ch. 83-217; s. 29, ch. 85-80; s. 8, ch. 86-166; ss. 9, 25, ch. 87-6; s. 11, ch. 87-101; ss. 5, 6, ch. 87-548; s. 11, ch. 88-119; s. 75, ch. 88-130; s. 67, ch. 89-356;", "start_char_idx": 115629, "end_char_idx": 118999, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "88ad0db2-25d2-4049-84c0-6808b084884a": {"__data__": {"id_": "88ad0db2-25d2-4049-84c0-6808b084884a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "56015716-d4a9-43a9-b916-faa01428f821", "node_type": null, "metadata": {}, "hash": "9c26203e1eaf0bf146effdfcd1b4b7e8bd0d3f6c178fa0298f80e0d9d0939f44"}, "3": {"node_id": "5d6d428b-417e-4116-9036-dc56b258ea40", "node_type": null, "metadata": {}, "hash": "464539e0729abdfc6ea3f3e39e2db7998bb2b6a719209834d4436afe82c82bf6"}}, "hash": "a48faad0828d5dd24c3c11978c2f250af5f6776045cfedf6f518b518e9ead778", "text": "s. 75, ch. 88-130; s. 67, ch. 89-356; s. 26, ch. 90-132; s. 34, ch. 90-203; ss. 26, 174, ch. 91-112; s. 15, ch. 92-319; s. 17, ch. 92-320; s. 58, ch. 92-348; s. 5, ch. 93-202; s. 29, ch. 94-314; s. 1494, ch. 95-147; s. 21, ch. 96-397; s. 19, ch. 97-99; s. 1, ch. 97-217; s. 4, ch. 98-140; s. 1, ch. 98-290; s. 13, ch. 99-208; s. 24, ch. 2000-158; s. 11, ch. 2000-210; ss. 2, 4, ch. 2000-345; s. 55, ch. 2002-218; ss. 915, 916, ch. 2002-387; s. 3, ch. 2006-101; s. 6, ch. 2010-147; s. 43, ch. 2014-19; s. 1, ch. 2014-29; s. 12, ch. 2015-221; s. 22, ch. 2017-36; s. 18, ch. 2021-2; s. 19, ch. 2022-97.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n1212.05\u2003Sales, storage, use tax.\u2014It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making or facilitating remote sales; who rents or furnishes any of the things or services taxable under this chapter; or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state.\n(1)\u2003For the exercise of such privilege, a tax is levied on each taxable transaction or incident, which tax is due and payable as follows:\n2(a)1.a.\u2003At the rate of 6 percent of the sales price of each item or article of tangible personal property when sold at retail in this state, computed on each taxable sale for the purpose of remitting the amount of tax due the state, and including each and every retail sale.\nb.\u2003Each occasional or isolated sale of an aircraft, boat, mobile home, or motor vehicle of a class or type which is required to be registered, licensed, titled, or documented in this state or by the United States Government shall be subject to tax at the rate provided in this paragraph. The department shall by rule adopt any nationally recognized publication for valuation of used motor vehicles as the reference price list for any used motor vehicle which is required to be licensed pursuant to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any party to an occasional or isolated sale of such a vehicle reports to the tax collector a sales price which is less than 80 percent of the average loan price for the specified model and year of such vehicle as listed in the most recent reference price list, the tax levied under this paragraph shall be computed by the department on such average loan price unless the parties to the sale have provided to the tax collector an affidavit signed by each party, or other substantial proof, stating the actual sales price. Any party to such sale who reports a sales price less than the actual sales price is guilty of a misdemeanor of the first degree, punishable as provided", "start_char_idx": 119039, "end_char_idx": 122414, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5d6d428b-417e-4116-9036-dc56b258ea40": {"__data__": {"id_": "5d6d428b-417e-4116-9036-dc56b258ea40", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "88ad0db2-25d2-4049-84c0-6808b084884a", "node_type": null, "metadata": {}, "hash": "a48faad0828d5dd24c3c11978c2f250af5f6776045cfedf6f518b518e9ead778"}, "3": {"node_id": "cd5c179b-bb5c-463d-9c10-09babecaf1f7", "node_type": null, "metadata": {}, "hash": "fe8d286ebbd29e0eae3a9002be22066b57c95870ed485409a9bc2c674306e053"}}, "hash": "464539e0729abdfc6ea3f3e39e2db7998bb2b6a719209834d4436afe82c82bf6", "text": "price is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. The department shall collect or attempt to collect from such party any delinquent sales taxes. In addition, such party shall pay any tax due and any penalty and interest assessed plus a penalty equal to twice the amount of the additional tax owed. Notwithstanding any other provision of law, the Department of Revenue may waive or compromise any penalty imposed pursuant to this subparagraph.\n2.\u2003This paragraph does not apply to the sale of a boat or aircraft by or through a registered dealer under this chapter to a purchaser who, at the time of taking delivery, is a nonresident of this state, does not make his or her permanent place of abode in this state, and is not engaged in carrying on in this state any employment, trade, business, or profession in which the boat or aircraft will be used in this state, or is a corporation none of the officers or directors of which is a resident of, or makes his or her permanent place of abode in, this state, or is a noncorporate entity that has no individual vested with authority to participate in the management, direction, or control of the entity\u2019s affairs who is a resident of, or makes his or her permanent abode in, this state. For purposes of this exemption, either a registered dealer acting on his or her own behalf as seller, a registered dealer acting as broker on behalf of a seller, or a registered dealer acting as broker on behalf of the purchaser may be deemed to be the selling dealer. This exemption shall not be allowed unless:\na.\u2003The purchaser removes a qualifying boat, as described in sub-subparagraph f., from the state within 90 days after the date of purchase or extension, or the purchaser removes a nonqualifying boat or an aircraft from this state within 10 days after the date of purchase or, when the boat or aircraft is repaired or altered, within 20 days after completion of the repairs or alterations; or if the aircraft will be registered in a foreign jurisdiction and:\n(I)\u2003Application for the aircraft\u2019s registration is properly filed with a civil airworthiness authority of a foreign jurisdiction within 10 days after the date of purchase;\n(II)\u2003The purchaser removes the aircraft from the state to a foreign jurisdiction within 10 days after the date the aircraft is registered by the applicable foreign airworthiness authority; and\n(III)\u2003The aircraft is operated in the state solely to remove it from the state to a foreign jurisdiction.\nFor purposes of this sub-subparagraph, the term \u201cforeign jurisdiction\u201d means any jurisdiction outside of the United States or any of its territories;\n\nb.\u2003The purchaser, within 90 days from the date of departure, provides the department with written proof that the purchaser licensed, registered, titled, or documented the boat or aircraft outside the state. If such written proof is unavailable, within 90 days the purchaser shall provide proof that the purchaser applied for such license, title, registration, or documentation. The purchaser shall forward to the department proof of title, license, registration, or documentation upon receipt;\nc.\u2003The purchaser, within 30 days after removing the boat or aircraft from Florida, furnishes the department with proof of removal in the form of receipts for fuel, dockage, slippage, tie-down, or hangaring from outside of Florida. The information so provided must clearly and specifically identify the boat or aircraft;\nd.\u2003The selling dealer, within 30 days after the date of sale, provides to the department a copy of the sales invoice, closing statement, bills of sale, and the original affidavit signed by the purchaser attesting that he or she has read the provisions of this section;\ne.\u2003The seller makes a copy of the affidavit a part of his or her record for as long as required by s. 213.35; and\nf.\u2003Unless the nonresident purchaser of a boat of 5 net tons of admeasurement or larger intends to remove the boat from this state", "start_char_idx": 122381, "end_char_idx": 126389, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cd5c179b-bb5c-463d-9c10-09babecaf1f7": {"__data__": {"id_": "cd5c179b-bb5c-463d-9c10-09babecaf1f7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5d6d428b-417e-4116-9036-dc56b258ea40", "node_type": null, "metadata": {}, "hash": "464539e0729abdfc6ea3f3e39e2db7998bb2b6a719209834d4436afe82c82bf6"}, "3": {"node_id": "04a3f898-51ef-4451-8824-8cadb0c7d95e", "node_type": null, "metadata": {}, "hash": "1d3d032a0fbf34f99087bc6648c0572e3a4f658cdb60e1c8f45978d42945e498"}}, "hash": "fe8d286ebbd29e0eae3a9002be22066b57c95870ed485409a9bc2c674306e053", "text": "5 net tons of admeasurement or larger intends to remove the boat from this state within 10 days after the date of purchase or when the boat is repaired or altered, within 20 days after completion of the repairs or alterations, the nonresident purchaser applies to the selling dealer for a decal which authorizes 90 days after the date of purchase for removal of the boat. The nonresident purchaser of a qualifying boat may apply to the selling dealer within 60 days after the date of purchase for an extension decal that authorizes the boat to remain in this state for an additional 90 days, but not more than a total of 180 days, before the nonresident purchaser is required to pay the tax imposed by this chapter. The department is authorized to issue decals in advance to dealers. The number of decals issued in advance to a dealer shall be consistent with the volume of the dealer\u2019s past sales of boats which qualify under this sub-subparagraph. The selling dealer or his or her agent shall mark and affix the decals to qualifying boats in the manner prescribed by the department, before delivery of the boat.\n(I)\u2003The department is hereby authorized to charge dealers a fee sufficient to recover the costs of decals issued, except the extension decal shall cost $425.\n(II)\u2003The proceeds from the sale of decals will be deposited into the administrative trust fund.\n(III)\u2003Decals shall display information to identify the boat as a qualifying boat under this sub-subparagraph, including, but not limited to, the decal\u2019s date of expiration.\n(IV)\u2003The department is authorized to require dealers who purchase decals to file reports with the department and may prescribe all necessary records by rule. All such records are subject to inspection by the department.\n(V)\u2003Any dealer or his or her agent who issues a decal falsely, fails to affix a decal, mismarks the expiration date of a decal, or fails to properly account for decals will be considered prima facie to have committed a fraudulent act to evade the tax and will be liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, and shall be liable for fine and punishment as provided by law for a conviction of a misdemeanor of the first degree, as provided in s. 775.082 or s. 775.083.\n(VI)\u2003Any nonresident purchaser of a boat who removes a decal before permanently removing the boat from the state, or defaces, changes, modifies, or alters a decal in a manner affecting its expiration date before its expiration, or who causes or allows the same to be done by another, will be considered prima facie to have committed a fraudulent act to evade the tax and will be liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, and shall be liable for fine and punishment as provided by law for a conviction of a misdemeanor of the first degree, as provided in s. 775.082 or s. 775.083.\n(VII)\u2003The department is authorized to adopt rules necessary to administer and enforce this subparagraph and to publish the necessary forms and instructions.\n(VIII)\u2003The department is hereby authorized to adopt emergency rules pursuant to s. 120.54(4) to administer and enforce the provisions of this subparagraph.\nIf the purchaser fails to remove the qualifying boat from this state within the maximum 180 days after purchase or a nonqualifying boat or an aircraft from this state within 10 days after purchase or, when the boat or aircraft is repaired or altered, within 20 days after completion of such repairs or alterations, or permits the boat or aircraft to return to this state within 6 months from the date of departure, except as provided in s. 212.08(7)(fff), or if the purchaser fails to furnish the department with any of the documentation required by this subparagraph within the prescribed time period, the purchaser shall be liable for use tax on the cost price of the boat or aircraft and, in addition thereto, payment of a penalty to the Department of Revenue equal to the tax payable.", "start_char_idx": 126388, "end_char_idx": 130374, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "04a3f898-51ef-4451-8824-8cadb0c7d95e": {"__data__": {"id_": "04a3f898-51ef-4451-8824-8cadb0c7d95e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cd5c179b-bb5c-463d-9c10-09babecaf1f7", "node_type": null, "metadata": {}, "hash": "fe8d286ebbd29e0eae3a9002be22066b57c95870ed485409a9bc2c674306e053"}, "3": {"node_id": "b26423b3-b501-47f4-b793-f91c9e79aa06", "node_type": null, "metadata": {}, "hash": "c8f9985c53c392659c8e1d7e031afafa8a104fa8f94121c4147ebd8163895c99"}}, "hash": "1d3d032a0fbf34f99087bc6648c0572e3a4f658cdb60e1c8f45978d42945e498", "text": "payment of a penalty to the Department of Revenue equal to the tax payable. This penalty shall be in lieu of the penalty imposed by s. 212.12(2). The maximum 180-day period following the sale of a qualifying boat tax-exempt to a nonresident may not be tolled for any reason.\n\n(b)\u2003At the rate of 6 percent of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state; however, for tangible property originally purchased exempt from tax for use exclusively for lease and which is converted to the owner\u2019s own use, tax may be paid on the fair market value of the property at the time of conversion. If the fair market value of the property cannot be determined, use tax at the time of conversion shall be based on the owner\u2019s acquisition cost. Under no circumstances may the aggregate amount of sales tax from leasing the property and use tax due at the time of conversion be less than the total sales tax that would have been due on the original acquisition cost paid by the owner.\n(c)\u2003At the rate of 6 percent of the gross proceeds derived from the lease or rental of tangible personal property, as defined herein; however, the following special provisions apply to the lease or rental of motor vehicles and to peer-to-peer car-sharing programs:\n1.\u2003When a motor vehicle is leased or rented by a motor vehicle rental company or through a peer-to-peer car-sharing program as those terms are defined in s. 212.0606(1) for a period of less than 12 months:\na.\u2003If the motor vehicle is rented in Florida, the entire amount of such rental is taxable, even if the vehicle is dropped off in another state.\nb.\u2003If the motor vehicle is rented in another state and dropped off in Florida, the rental is exempt from Florida tax.\nc.\u2003If the motor vehicle is rented through a peer-to-peer car-sharing program, the peer-to-peer car-sharing program shall collect and remit the applicable tax due in connection with the rental.\n2.\u2003Except as provided in subparagraph 3., for the lease or rental of a motor vehicle for a period of not less than 12 months, sales tax is due on the lease or rental payments if the vehicle is registered in this state; provided, however, that no tax shall be due if the taxpayer documents use of the motor vehicle outside this state and tax is being paid on the lease or rental payments in another state.\n3.\u2003The tax imposed by this chapter does not apply to the lease or rental of a commercial motor vehicle as defined in s. 316.003(14)(a) to one lessee or rentee for a period of not less than 12 months when tax was paid on the purchase price of such vehicle by the lessor. To the extent tax was paid with respect to the purchase of such vehicle in another state, territory of the United States, or the District of Columbia, the Florida tax payable shall be reduced in accordance with s. 212.06(7). This subparagraph shall only be available when the lease or rental of such property is an established business or part of an established business or the same is incidental or germane to such business.\n(d)\u2003At the rate of 6 percent of the lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee, to the owner of the tangible personal property.\n3(e)1.\u2003At the rate of 6 percent on charges for:\na.\u2003Prepaid calling arrangements. The tax on charges for prepaid calling arrangements shall be collected at the time of sale and remitted by the selling dealer.\n(I)\u2003\u201cPrepaid calling arrangement\u201d has the same meaning as provided in s. 202.11.\n(II)\u2003If the sale or recharge of the prepaid calling arrangement does not take place at the dealer\u2019s place of business, it shall be deemed to have taken place at the customer\u2019s shipping address or, if no item is shipped, at the customer\u2019s address or the location", "start_char_idx": 130379, "end_char_idx": 134248, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b26423b3-b501-47f4-b793-f91c9e79aa06": {"__data__": {"id_": "b26423b3-b501-47f4-b793-f91c9e79aa06", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "04a3f898-51ef-4451-8824-8cadb0c7d95e", "node_type": null, "metadata": {}, "hash": "1d3d032a0fbf34f99087bc6648c0572e3a4f658cdb60e1c8f45978d42945e498"}, "3": {"node_id": "cf06dea1-d9e1-43a5-bbe3-303a8180c7fe", "node_type": null, "metadata": {}, "hash": "f459231b183c02ab039016f36c4d67b5b9b5977c948b3a9cf9fc8892f6980ee0"}}, "hash": "c8f9985c53c392659c8e1d7e031afafa8a104fa8f94121c4147ebd8163895c99", "text": "or, if no item is shipped, at the customer\u2019s address or the location associated with the customer\u2019s mobile telephone number.\n(III)\u2003The sale or recharge of a prepaid calling arrangement shall be treated as a sale of tangible personal property for purposes of this chapter, regardless of whether a tangible item evidencing such arrangement is furnished to the purchaser, and such sale within this state subjects the selling dealer to the jurisdiction of this state for purposes of this subsection.\n(IV)\u2003No additional tax under this chapter or chapter 202 is due or payable if a purchaser of a prepaid calling arrangement who has paid tax under this chapter on the sale or recharge of such arrangement applies one or more units of the prepaid calling arrangement to obtain communications services as described in s. 202.11(9)(b)3., other services that are not communications services, or products.\nb.\u2003The installation of telecommunication and telegraphic equipment.\nc.\u2003Electrical power or energy, except that the tax rate for charges for electrical power or energy is 4.35 percent. Charges for electrical power and energy do not include taxes imposed under ss. 166.231 and 203.01(1)(a)3.\n2.\u2003Section 212.17(3), regarding credit for tax paid on charges subsequently found to be worthless, is equally applicable to any tax paid under this section on charges for prepaid calling arrangements, telecommunication or telegraph services, or electric power subsequently found to be uncollectible. As used in this paragraph, the term \u201ccharges\u201d does not include any excise or similar tax levied by the Federal Government, a political subdivision of this state, or a municipality upon the purchase, sale, or recharge of prepaid calling arrangements or upon the purchase or sale of telecommunication, television system program, or telegraph service or electric power, which tax is collected by the seller from the purchaser.\n(f)\u2003At the rate of 6 percent on the sale, rental, use, consumption, or storage for use in this state of machines and equipment, and parts and accessories therefor, used in manufacturing, processing, compounding, producing, mining, or quarrying personal property for sale or to be used in furnishing communications, transportation, or public utility services.\n(g)1.\u2003At the rate of 6 percent on the retail price of newspapers and magazines sold or used in Florida.\n2.\u2003Notwithstanding other provisions of this chapter, inserts of printed materials which are distributed with a newspaper or magazine are a component part of the newspaper or magazine, and neither the sale nor use of such inserts is subject to tax when:\na.\u2003Printed by a newspaper or magazine publisher or commercial printer and distributed as a component part of a newspaper or magazine, which means that the items after being printed are delivered directly to a newspaper or magazine publisher by the printer for inclusion in editions of the distributed newspaper or magazine;\nb.\u2003Such publications are labeled as part of the designated newspaper or magazine publication into which they are to be inserted; and\nc.\u2003The purchaser of the insert presents a resale certificate to the vendor stating that the inserts are to be distributed as a component part of a newspaper or magazine.\n(h)1.\u2003A tax is imposed at the rate of 4 percent on the charges for the use of coin-operated amusement machines. The tax shall be calculated by dividing the gross receipts from such charges for the applicable reporting period by a divisor, determined as provided in this subparagraph, to compute gross taxable sales, and then subtracting gross taxable sales from gross receipts to arrive at the amount of tax due. For counties that do not impose a discretionary sales surtax, the divisor is equal to 1.04; for counties that impose a 0.5 percent discretionary sales surtax, the divisor is equal to 1.045; for counties that impose a 1 percent discretionary sales surtax, the divisor is equal to 1.050; and for counties that impose a 2", "start_char_idx": 134255, "end_char_idx": 138238, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cf06dea1-d9e1-43a5-bbe3-303a8180c7fe": {"__data__": {"id_": "cf06dea1-d9e1-43a5-bbe3-303a8180c7fe", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b26423b3-b501-47f4-b793-f91c9e79aa06", "node_type": null, "metadata": {}, "hash": "c8f9985c53c392659c8e1d7e031afafa8a104fa8f94121c4147ebd8163895c99"}, "3": {"node_id": "2bd66670-92ec-4626-9c84-93576259e70c", "node_type": null, "metadata": {}, "hash": "ad74b9e0007e9c3fb38ea8c17a02a0bd7cf28065ec4cfabe5f32b60c36605a3d"}}, "hash": "f459231b183c02ab039016f36c4d67b5b9b5977c948b3a9cf9fc8892f6980ee0", "text": "the divisor is equal to 1.050; and for counties that impose a 2 percent sales surtax, the divisor is equal to 1.060. If a county imposes a discretionary sales surtax that is not listed in this subparagraph, the department shall make the applicable divisor available in an electronic format or otherwise. Additional divisors shall bear the same mathematical relationship to the next higher and next lower divisors as the new surtax rate bears to the next higher and next lower surtax rates for which divisors have been established. When a machine is activated by a slug, token, coupon, or any similar device which has been purchased, the tax is on the price paid by the user of the device for such device.\n2.\u2003As used in this paragraph, the term \u201coperator\u201d means any person who possesses a coin-operated amusement machine for the purpose of generating sales through that machine and who is responsible for removing the receipts from the machine.\na.\u2003If the owner of the machine is also the operator of it, he or she shall be liable for payment of the tax without any deduction for rent or a license fee paid to a location owner for the use of any real property on which the machine is located.\nb.\u2003If the owner or lessee of the machine is also its operator, he or she shall be liable for payment of the tax on the purchase or lease of the machine, as well as the tax on sales generated through the machine.\nc.\u2003If the proprietor of the business where the machine is located does not own the machine, he or she shall be deemed to be the lessee and operator of the machine and is responsible for the payment of the tax on sales, unless such responsibility is otherwise provided for in a written agreement between him or her and the machine owner.\n3.a.\u2003An operator of a coin-operated amusement machine may not operate or cause to be operated in this state any such machine until the operator has registered with the department and has conspicuously displayed an identifying certificate issued by the department. The identifying certificate shall be issued by the department upon application from the operator. The identifying certificate shall include a unique number, and the certificate shall be permanently marked with the operator\u2019s name, the operator\u2019s sales tax number, and the maximum number of machines to be operated under the certificate. An identifying certificate shall not be transferred from one operator to another. The identifying certificate must be conspicuously displayed on the premises where the coin-operated amusement machines are being operated.\nb.\u2003The operator of the machine must obtain an identifying certificate before the machine is first operated in the state and by July 1 of each year thereafter. The annual fee for each certificate shall be based on the number of machines identified on the application times $30 and is due and payable upon application for the identifying device. The application shall contain the operator\u2019s name, sales tax number, business address where the machines are being operated, and the number of machines in operation at that place of business by the operator. No operator may operate more machines than are listed on the certificate. A new certificate is required if more machines are being operated at that location than are listed on the certificate. The fee for the new certificate shall be based on the number of additional machines identified on the application form times $30.\nc.\u2003A penalty of $250 per machine is imposed on the operator for failing to properly obtain and display the required identifying certificate. A penalty of $250 is imposed on the lessee of any machine placed in a place of business without a proper current identifying certificate. Such penalties shall apply in addition to all other applicable taxes, interest, and penalties.\nd.\u2003Operators of coin-operated amusement machines must obtain a separate sales and use tax certificate of registration for each county in which such machines are located. One sales and use tax certificate of registration is sufficient for all of the operator\u2019s machines within a single county.\n4.\u2003The provisions of this paragraph do not apply to coin-operated amusement machines owned and operated by churches or synagogues.\n5.\u2003In addition to any other penalties imposed", "start_char_idx": 138244, "end_char_idx": 142524, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2bd66670-92ec-4626-9c84-93576259e70c": {"__data__": {"id_": "2bd66670-92ec-4626-9c84-93576259e70c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cf06dea1-d9e1-43a5-bbe3-303a8180c7fe", "node_type": null, "metadata": {}, "hash": "f459231b183c02ab039016f36c4d67b5b9b5977c948b3a9cf9fc8892f6980ee0"}, "3": {"node_id": "3f84cc26-ebb4-42cf-a040-382cd28aff2e", "node_type": null, "metadata": {}, "hash": "495f5f5233eea3fefb1b785f7511f766be6f316161865a034ca3726574f16912"}}, "hash": "ad74b9e0007e9c3fb38ea8c17a02a0bd7cf28065ec4cfabe5f32b60c36605a3d", "text": "or synagogues.\n5.\u2003In addition to any other penalties imposed by this chapter, a person who knowingly and willfully violates any provision of this paragraph commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.\n6.\u2003The department may adopt rules necessary to administer the provisions of this paragraph.\n(i)1.\u2003At the rate of 6 percent on charges for all:\na.\u2003Detective, burglar protection, and other protection services (NAICS National Numbers 561611, 561612, 561613, and 561621). Fingerprint services required under s. 790.06 or s. 790.062 are not subject to the tax. Any law enforcement officer, as defined in s. 943.10, who is performing approved duties as determined by his or her local law enforcement agency in his or her capacity as a law enforcement officer, and who is subject to the direct and immediate command of his or her law enforcement agency, and in the law enforcement officer\u2019s uniform as authorized by his or her law enforcement agency, is performing law enforcement and public safety services and is not performing detective, burglar protection, or other protective services, if the law enforcement officer is performing his or her approved duties in a geographical area in which the law enforcement officer has arrest jurisdiction. Such law enforcement and public safety services are not subject to tax irrespective of whether the duty is characterized as \u201cextra duty,\u201d \u201coff-duty,\u201d or \u201csecondary employment,\u201d and irrespective of whether the officer is paid directly or through the officer\u2019s agency by an outside source. The term \u201claw enforcement officer\u201d includes full-time or part-time law enforcement officers, and any auxiliary law enforcement officer, when such auxiliary law enforcement officer is working under the direct supervision of a full-time or part-time law enforcement officer.\nb.\u2003Nonresidential cleaning, excluding cleaning of the interiors of transportation equipment, and nonresidential building pest control services (NAICS National Numbers 561710 and 561720).\n2.\u2003As used in this paragraph, \u201cNAICS\u201d means those classifications contained in the North American Industry Classification System, as published in 2007 by the Office of Management and Budget, Executive Office of the President.\n3.\u2003Charges for detective, burglar protection, and other protection security services performed in this state but used outside this state are exempt from taxation. Charges for detective, burglar protection, and other protection security services performed outside this state and used in this state are subject to tax.\n4.\u2003If a transaction involves both the sale or use of a service taxable under this paragraph and the sale or use of a service or any other item not taxable under this chapter, the consideration paid must be separately identified and stated with respect to the taxable and exempt portions of the transaction or the entire transaction shall be presumed taxable. The burden shall be on the seller of the service or the purchaser of the service, whichever applicable, to overcome this presumption by providing documentary evidence as to which portion of the transaction is exempt from tax. The department is authorized to adjust the amount of consideration identified as the taxable and exempt portions of the transaction; however, a determination that the taxable and exempt portions are inaccurately stated and that the adjustment is applicable must be supported by substantial competent evidence.\n5.\u2003Each seller of services subject to sales tax pursuant to this paragraph shall maintain a monthly log showing each transaction for which sales tax was not collected because the services meet the requirements of subparagraph 3. for out-of-state use. The log must identify the purchaser\u2019s name, location and mailing address, and federal employer identification number, if a business, or the social security number, if an individual, the service sold, the price of the service, the date of sale, the reason for the exemption, and the sales invoice number. The monthly log shall be maintained pursuant to the same requirements and subject to the same penalties imposed for the keeping of similar records pursuant to this chapter.\n(j)1.\u2003Notwithstanding any other provision of this chapter, there is hereby levied a tax on the sale, use, consumption, or", "start_char_idx": 142523, "end_char_idx": 146851, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3f84cc26-ebb4-42cf-a040-382cd28aff2e": {"__data__": {"id_": "3f84cc26-ebb4-42cf-a040-382cd28aff2e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2bd66670-92ec-4626-9c84-93576259e70c", "node_type": null, "metadata": {}, "hash": "ad74b9e0007e9c3fb38ea8c17a02a0bd7cf28065ec4cfabe5f32b60c36605a3d"}, "3": {"node_id": "e521e15b-7ef8-4d5a-bbc0-8b40bcd9f087", "node_type": null, "metadata": {}, "hash": "dda439d91b572bac08fb7f50aa5f0e89a3330aa293722c0d46686a3807a0eed2"}}, "hash": "495f5f5233eea3fefb1b785f7511f766be6f316161865a034ca3726574f16912", "text": "chapter, there is hereby levied a tax on the sale, use, consumption, or storage for use in this state of any coin or currency, whether in circulation or not, when such coin or currency:\na.\u2003Is not legal tender;\nb.\u2003If legal tender, is sold, exchanged, or traded at a rate in excess of its face value; or\nc.\u2003Is sold, exchanged, or traded at a rate based on its precious metal content.\n2.\u2003Such tax shall be at a rate of 6 percent of the price at which the coin or currency is sold, exchanged, or traded, except that, with respect to a coin or currency which is legal tender of the United States and which is sold, exchanged, or traded, such tax shall not be levied.\n3.\u2003There are exempt from this tax exchanges of coins or currency which are in general circulation in, and legal tender of, one nation for coins or currency which are in general circulation in, and legal tender of, another nation when exchanged solely for use as legal tender and at an exchange rate based on the relative value of each as a medium of exchange.\n4.\u2003With respect to any transaction that involves the sale of coins or currency taxable under this paragraph in which the taxable amount represented by the sale of such coins or currency exceeds $500, the entire amount represented by the sale of such coins or currency is exempt from the tax imposed under this paragraph. The dealer must maintain proper documentation, as prescribed by rule of the department, to identify that portion of a transaction which involves the sale of coins or currency and is exempt under this subparagraph.\n(k)\u2003At the rate of 6 percent of the sales price of each gallon of diesel fuel not taxed under chapter 206 purchased for use in a vessel, except dyed diesel fuel that is exempt pursuant to s. 212.08(4)(a)4.\n(l)\u2003Florists located in this state are liable for sales tax on sales to retail customers regardless of where or by whom the items sold are to be delivered. Florists located in this state are not liable for sales tax on payments received from other florists for items delivered to customers in this state.\n(m)\u2003Operators of game concessions or other concessionaires who customarily award tangible personal property as prizes may, in lieu of paying tax on the cost price of such property, pay tax on 25 percent of the gross receipts from such concession activity.\n(n)\u2003At the rate of 3 percent of the sales price on the retail sale of a new mobile home. As used in this paragraph, the term \u201cnew mobile home\u201d has the same meaning as in s. 319.001.\n(2)\u2003The tax shall be collected by the dealer, as defined herein, and remitted by the dealer to the state at the time and in the manner as hereinafter provided.\n(3)\u2003The tax so levied is in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and in addition to all other fees and taxes levied.\n(4)\u2003The tax imposed pursuant to this chapter shall be due and payable according to the algorithm provided in s. 212.12.\n(5)\u2003Notwithstanding any other provision of this chapter, the maximum amount of tax imposed under this chapter and collected on each sale or use of a boat in this state may not exceed $18,000 and on each repair of a boat in this state may not exceed $60,000.\nHistory.\u2014s. 5, ch. 26319, 1949; s. 3, ch. 59-289; s. 4, ch. 63-526; ss. 5, 6, ch. 68-27; ss. 8, 9, ch. 69-222; s. 4, ch. 71-360; s. 1, ch. 76-6; s. 2, ch. 78-74; s. 114, ch. 81-259; s. 4, ch. 82-154; s. 2, ch. 83-3; s. 7, ch. 85-174; s. 6, ch. 85-348; ss. 80, 81, ch. 86-152; ss. 6, 7, ch. 86-155; s. 3, ch.", "start_char_idx": 146846, "end_char_idx": 150373, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e521e15b-7ef8-4d5a-bbc0-8b40bcd9f087": {"__data__": {"id_": "e521e15b-7ef8-4d5a-bbc0-8b40bcd9f087", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3f84cc26-ebb4-42cf-a040-382cd28aff2e", "node_type": null, "metadata": {}, "hash": "495f5f5233eea3fefb1b785f7511f766be6f316161865a034ca3726574f16912"}, "3": {"node_id": "a686b1be-129c-4d44-87d4-724f55d7f55e", "node_type": null, "metadata": {}, "hash": "5d1749df90e1450475b33b8e9b752c5400bc19e1525277844097e548c1578e37"}}, "hash": "dda439d91b572bac08fb7f50aa5f0e89a3330aa293722c0d46686a3807a0eed2", "text": "ss. 6, 7, ch. 86-155; s. 3, ch. 86-166; ss. 10, 83, ch. 87-6; ss. 2, 9, ch. 87-99; ss. 12, 52, ch. 87-101; s. 7, ch. 87-402; ss. 7, 8, 9, ch. 87-548; s. 18, ch. 90-132; s. 89, ch. 90-136; s. 86, ch. 91-45; s. 1, ch. 91-66; s. 171, ch. 91-112; s. 239, ch. 91-224; ss. 10, 13, 16, ch. 92-319; s. 1, ch. 93-86; ss. 8, 17, ch. 94-314; s. 8, ch. 94-353; s. 1495, ch. 95-147; ss. 1, 2, ch. 95-302; s. 4, ch. 95-403; s. 3, ch. 95-416; s. 112, ch. 95-417; ss. 22, 28, ch. 96-397; s. 35, ch. 96-410; s. 12, ch. 97-54; s. 20, ch. 97-94; s. 28, ch. 97-96; s. 20, ch. 97-99; s. 1, ch. 97-121; s. 3, ch. 97-283; s. 5, ch. 98-140; s. 1, ch. 99-337; s. 2, ch. 99-363; ss. 45, 48, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 15, ch. 2002-48; s. 13, ch. 2005-280; s. 20, ch. 2007-106; s. 3, ch. 2009-51; s. 1, ch. 2010-128; s. 5, ch. 2010-138; s. 7, ch. 2010-147; s. 20, ch. 2011-3; s. 1, ch. 2013-82; s. 2, ch. 2014-38; s. 13, ch. 2015-221; s. 10, ch. 2016-220; s. 63, ch. 2016-239; s. 23, ch. 2017-36; s. 12, ch. 2018-130; s. 17, ch. 2020-10; s. 3, ch. 2021-2; s. 1, ch. 2021-175; s. 7, ch. 2021-180; s. 20, ch. 2022-97.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n2Note.\u2014Section 32, ch. 2020-10, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by this act to ss. 206.05, 206.8741, 206.90, 212.05, 213.21, and 220.1105, Florida Statutes, and the creation of ss. 212.134 and 212.181, Florida Statutes, by this act. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(2)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n3Note.\u2014Section 3, ch. 2007-78, provides that \u201c[s]ection 501.95(2)(a), Florida Statutes, as", "start_char_idx": 150409, "end_char_idx": 152966, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a686b1be-129c-4d44-87d4-724f55d7f55e": {"__data__": {"id_": "a686b1be-129c-4d44-87d4-724f55d7f55e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e521e15b-7ef8-4d5a-bbc0-8b40bcd9f087", "node_type": null, "metadata": {}, "hash": "dda439d91b572bac08fb7f50aa5f0e89a3330aa293722c0d46686a3807a0eed2"}, "3": {"node_id": "70212b22-3899-488d-8b58-5c68d7f448a4", "node_type": null, "metadata": {}, "hash": "3d2fde6b97293765b3d4888b6cfd8d745cc3c552570ddc7257e8f40e28f5061c"}}, "hash": "5d1749df90e1450475b33b8e9b752c5400bc19e1525277844097e548c1578e37", "text": "that \u201c[s]ection 501.95(2)(a), Florida Statutes, as created in [ch. 2007-256] or similar legislation, does not apply to prepaid calling arrangements as defined in s. 212.05(1)(e), Florida Statutes, including prepaid cards for wireless or wireline telecommunications service.\u201d\n212.0501\u2003Tax on diesel fuel for business purposes; purchase, storage, and use.\u2014\n(1)\u2003It is declared to be the legislative intent that every person is exercising a taxable privilege who purchases any diesel fuel as defined in chapter 206 for use by that person in a trade or business.\n(2)\u2003Each person who purchases diesel fuel for consumption, use, or storage by a trade or business shall register as a dealer and remit a use tax, at the rate of 6 percent, on the total cost price of diesel fuel consumed.\n(3)\u2003For purposes of this section, \u201cconsumption, use, or storage by a trade or business\u201d does not include those uses of diesel fuel specifically exempt on account of residential purposes; or in any tractor, vehicle, or other equipment used exclusively on a farm or for processing farm products on the farm, no part of which diesel fuel is used in any licensed motor vehicle on the public highways of this state; or the purchase or storage of diesel fuel held for resale.\n(4)\u2003Except as otherwise provided in s. 212.05(1)(k), a licensed sales tax dealer may elect to collect such tax pursuant to this chapter on all sales to each person who purchases diesel fuel, except dyed diesel fuel used for commercial fishing and aquacultural purposes listed in s. 206.41(4)(c)3., for consumption, use, or storage by a trade or business. When the licensed sales tax dealer has not elected to collect such tax on all such sales, the purchaser or ultimate consumer shall be liable for the payment of tax directly to the state.\n(5)\u2003Diesel fuel upon which the fuel taxes pursuant to chapter 206 have been paid is exempt from the tax imposed by this chapter. Liquefied petroleum gas or other fuel used to heat a structure in which started pullets or broilers are raised is exempt from the tax imposed by this chapter; however, such exemption shall not be allowed unless the purchaser or lessee signs a certificate stating that the fuel to be exempted is for the exclusive use designated herein.\n(6)\u2003All taxes required to be paid on fuel used in self-propelled off-road equipment shall be deposited in the Fuel Tax Collection Trust Fund, to be distributed to the State Transportation Trust Fund. The department shall, each month, make a transfer, from general revenue collections, equal to such use tax reported on dealers\u2019 sales and use tax returns.\nHistory.\u2014s. 113, ch. 95-417; s. 13, ch. 97-54; s. 8, ch. 2002-48; s. 18, ch. 2006-289; s. 2, ch. 2013-82; s. 6, ch. 2021-186.\n1212.05011\u2003Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.\u2014In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a seller of electrical power or energy may collect a combined rate of 6.95 percent, which consists of the 4.35 percent and 2.6 percent required under ss. 212.05(1)(e)1.c. and 203.01(1)(b)4., respectively, if the provider properly reflects the tax collected with respect to the two provisions as required in the return to the Department of Revenue.\nHistory.\u2014s. 6, ch. 2014-38.\n1Note.\u2014Also published at s. 203.0011.\n212.0506\u2003Taxation of service warranties.\u2014\n(1)\u2003It is the intent of the Legislature that every person is exercising a taxable privilege who engages in this state in the business of soliciting, offering, providing, entering into, issuing,", "start_char_idx": 152946, "end_char_idx": 156566, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "70212b22-3899-488d-8b58-5c68d7f448a4": {"__data__": {"id_": "70212b22-3899-488d-8b58-5c68d7f448a4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a686b1be-129c-4d44-87d4-724f55d7f55e", "node_type": null, "metadata": {}, "hash": "5d1749df90e1450475b33b8e9b752c5400bc19e1525277844097e548c1578e37"}, "3": {"node_id": "e22217df-4727-4fcc-9cd9-e416281a8833", "node_type": null, "metadata": {}, "hash": "eafedd1882709e720d26b6453d4837186b17f1fe0e3a93ea2f4968ee739db929"}}, "hash": "3d2fde6b97293765b3d4888b6cfd8d745cc3c552570ddc7257e8f40e28f5061c", "text": "the business of soliciting, offering, providing, entering into, issuing, or delivering any service warranty.\n(2)\u2003For exercising such privilege, a tax is levied on each taxable transaction or incident, which tax is due and payable at the rate of 6 percent on the total consideration received or to be received by any person for issuing and delivering any service warranty.\n(3)\u2003For purposes of this section, \u201cservice warranty\u201d means any contract or agreement which indemnifies the holder of the contract or agreement for the cost of maintaining, repairing, or replacing tangible personal property. The term \u201cservice warranty\u201d does not include contracts or agreements to repair, maintain, or replace tangible personal property if such property when sold at retail in this state would not be subject to the tax imposed by this chapter or if the parts and labor to repair tangible personal property qualify for an exemption under this chapter, nor does it include such contracts or agreements covering tangible personal property which becomes a part of real property.\n(4)\u2003Such tax shall be in addition to the total amount of the consideration for the service warranty, shall be charged by the person receiving such consideration from the service warranty agreement holder, and shall be due and payable by such person at the time he or she receives such consideration. Such person shall remit the tax to the department at the times and in the manner provided for dealers to remit taxes on tangible personal property under this chapter.\n(5)\u2003This tax is in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and is in addition to all other fees and taxes levied.\n1(6)\u2003This tax shall be due and payable according to the algorithm provided in s. 212.12.\n(7)\u2003This tax shall not apply to any portion of the consideration received by any person in connection with the issuance of any service warranty contract upon which such person is required to pay any premium tax imposed under the Florida Insurance Code or under s. 634.313(1).\n(8)\u2003If a transaction involves both the issuance of a service warranty that is subject to such tax and the issuance of a warranty, guaranty, extended warranty or extended guaranty, contract, agreement, or other written promise that is not subject to such tax, the consideration shall be separately identified and stated with respect to the taxable and nontaxable portions of the transaction. If the consideration is separately apportioned and identified in good faith, such tax shall apply to the transaction to the extent that the consideration received or to be received in connection with the transaction is payment for a service warranty subject to such tax. If the consideration is not apportioned in good faith, the department may reform the contract; such reformation by the department is to be considered prima facie correct, and the burden to show the contrary rests upon the dealer. If the consideration for such a transaction is not separately identified and stated, the entire transaction is taxable.\n(9)\u2003Any claim which arises under a service warranty taxable under this section, which claim is paid directly by the person issuing such warranty, is not subject to any tax imposed under this chapter.\n(10)\u2003Materials and supplies used in the performance of a factory or manufacturer\u2019s warranty are exempt if the contract is furnished at no extra charge with the equipment guaranteed thereunder and such materials and supplies are paid for by the factory or manufacturer.\n(11)\u2003Any duties imposed by this chapter upon dealers of tangible personal property with respect to collecting and remitting taxes; making returns; keeping books, records, and accounts; and complying with the rules and regulations of the department apply to all dealers as defined in s. 212.06(2)(l).\nHistory.\u2014s. 33, ch. 89-356; s. 1110, ch. 95-147; s. 2, ch. 97-99; s. 1, ch. 98-141; s. 21, ch. 2007-106; s. 19, ch. 2021-2.\n1Note.\u2014Section 26, ch.", "start_char_idx": 156548, "end_char_idx": 160540, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e22217df-4727-4fcc-9cd9-e416281a8833": {"__data__": {"id_": "e22217df-4727-4fcc-9cd9-e416281a8833", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "70212b22-3899-488d-8b58-5c68d7f448a4", "node_type": null, "metadata": {}, "hash": "3d2fde6b97293765b3d4888b6cfd8d745cc3c552570ddc7257e8f40e28f5061c"}, "3": {"node_id": "d891ec19-6e9e-4fcb-ae62-f2d45f3eb6d9", "node_type": null, "metadata": {}, "hash": "af5db3cb0af9758f15382af7a46d3c563db4bfa1e8aae6b12a420fce6397e7c4"}}, "hash": "eafedd1882709e720d26b6453d4837186b17f1fe0e3a93ea2f4968ee739db929", "text": "s. 19, ch. 2021-2.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.051\u2003Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.\u2014\n(1)\u2003Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall not be collected with respect to any facility, device, fixture, equipment, machinery, specialty chemical, or bioaugmentation product used primarily for the control or abatement of pollution or contaminants in manufacturing, processing, compounding, or producing for sale items of tangible personal property at a fixed location, or any structure, machinery, or equipment installed in the reconstruction or replacement of such facility, device, fixture, equipment, or machinery. To qualify, such facility, device, fixture, equipment, structure, specialty chemical, or bioaugmentation product must be used, installed, or constructed to meet a law implemented by, or a condition of a permit issued by, the Department of Environmental Protection; however, such exemption shall not be allowed unless the purchaser signs a certificate stating that the facility, device, fixture, equipment, structure, specialty chemical, or bioaugmentation product to be exempted is required to meet such law or condition.\n(2)\u2003Equipment, machinery, or materials required to meet any law implemented by, or any condition of a permit issued by, the Department of Environmental Protection that are purchased for the monitoring, prevention, abatement, or control of pollution or contaminants at privately owned or operated landfills or construction and demolition debris disposal facilities shall be exempt from taxation as otherwise imposed by this chapter; however, such exemption shall not be allowed unless the purchaser signs a certificate stating that the equipment, machinery, or materials to be exempted are required to meet such law or condition. This exemption does not include solid waste collection vehicles, compactors, graders, or other earthmoving equipment.\n(3)\u2003For the purposes of this section, \u201cspecialty chemicals\u201d means those chemicals used to enhance or further treat wastewater, including, but not limited to, defoamers, nutrients, and polymers, and \u201cbioaugmentation products\u201d means the microorganisms used in waste treatment plants to break down solids and consume organic matter.\nHistory.\u2014s. 22, ch. 69-222; s. 1, ch. 98-317; s. 13, ch. 2000-355.\n212.0515\u2003Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.\u2014\n(1)\u2003As used in this section:\n(a)\u2003\u201cVending machine\u201d means a machine, operated by coin, currency, credit card, slug, token, coupon, or similar device, which dispenses food, beverages, or other items of tangible personal property.\n(b)\u2003\u201cOperator\u201d means any person who possesses a vending machine for the purpose of generating sales through that machine and who maintains the inventory in and removes the receipts from that vending machine.\n(2)\u2003Notwithstanding any other provision of law, the amount of the tax to be paid on food, beverages, or other items of tangible personal property that are sold in vending machines shall be calculated by dividing the gross receipts from such sales for the", "start_char_idx": 160569, "end_char_idx": 164324, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d891ec19-6e9e-4fcb-ae62-f2d45f3eb6d9": {"__data__": {"id_": "d891ec19-6e9e-4fcb-ae62-f2d45f3eb6d9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e22217df-4727-4fcc-9cd9-e416281a8833", "node_type": null, "metadata": {}, "hash": "eafedd1882709e720d26b6453d4837186b17f1fe0e3a93ea2f4968ee739db929"}, "3": {"node_id": "bea928b7-7808-4f22-a4f8-939746c6c032", "node_type": null, "metadata": {}, "hash": "4a857c033b3b38aacb69298dff82f391a02eba595334b2347d6f7cfb144f5af7"}}, "hash": "af5db3cb0af9758f15382af7a46d3c563db4bfa1e8aae6b12a420fce6397e7c4", "text": "shall be calculated by dividing the gross receipts from such sales for the applicable reporting period by a divisor, determined as provided in this subsection, to compute gross taxable sales, and then subtracting gross taxable sales from gross receipts to arrive at the amount of tax due. For counties that do not impose a discretionary sales surtax, the divisor is equal to the sum of 1.0645 for beverage and food items, or 1.0659 for other items of tangible personal property. For counties with a 0.5 percent sales surtax rate the divisor is equal to the sum of 1.0686 for beverage and food items or 1.0707 for other items of tangible personal property; for counties with a 0.75 percent sales surtax rate the divisor is equal to the sum of 1.0706 for beverage and food items or 1.0727 for other items of tangible personal property; for counties with a 1 percent sales surtax rate the divisor is equal to the sum of 1.0726 for beverage and food items or 1.0749 for other items of tangible personal property; for counties with a 1.5 percent sales surtax rate the divisor is equal to the sum of 1.0767 for beverage and food items or 1.0791 for other items of tangible personal property; and for counties with a 2 percent sales surtax rate the divisor is equal to the sum of 1.0808 for beverage and food items or 1.0833 for other items of tangible personal property. When a county imposes a surtax rate that is not listed in this subsection, the department shall make the applicable divisor available in an electronic format or otherwise. Additional divisors shall bear the same mathematical relationship to the next higher and next lower divisors as the new surtax rate bears to the next higher and next lower surtax rates for which divisors have been established. If an operator cannot account for each type of item sold through a vending machine, the highest tax rate shall be used for all products sold through that machine.\n(3)\u2003An operator of a vending machine may not operate or cause to be operated in this state any vending machine until the operator has registered with the department and has obtained a separate registration certificate for each county in which such machines are located. The department shall establish a toll-free number to report any violations of this section.\n(4)\u2003The provisions of this section do not apply to vending machines owned and operated by churches, synagogues, or nonprofit or charitable organizations exempt pursuant to s. 212.08(7)(z).\n(5)\u2003In addition to any other penalties imposed by this chapter, a person who knowingly and willfully violates any provision of this section commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.\n(6)\u2003The department may adopt rules necessary to administer this section.\nHistory.\u2014s. 168, ch. 91-112; s. 7, ch. 92-319; s. 1, ch. 93-222; s. 1111, ch. 95-147; s. 167, ch. 96-320; s. 21, ch. 97-99; s. 1, ch. 97-244; s. 2, ch. 98-141; s. 7, ch. 98-342; s. 1, ch. 99-366; s. 22, ch. 2007-106; s. 6, ch. 2010-138; s. 24, ch. 2017-36.\n212.052\u2003Research or development costs; exemption.\u2014\n(1)\u2003For the purposes of the exemption provided in this section:\n(a)\u2003The term \u201cresearch or development\u201d means research which has one of the following as its ultimate goal:\n1.\u2003Basic research in a scientific field of endeavor.\n2.\u2003Advancing knowledge or technology in a scientific or technical field of endeavor.\n3.\u2003The development of a new product, whether or not the new product is offered for sale.\n4.\u2003The improvement of an existing product, whether or not the improved product is offered for sale.\n5.\u2003The development of new uses of an", "start_char_idx": 164299, "end_char_idx": 167928, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bea928b7-7808-4f22-a4f8-939746c6c032": {"__data__": {"id_": "bea928b7-7808-4f22-a4f8-939746c6c032", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d891ec19-6e9e-4fcb-ae62-f2d45f3eb6d9", "node_type": null, "metadata": {}, "hash": "af5db3cb0af9758f15382af7a46d3c563db4bfa1e8aae6b12a420fce6397e7c4"}, "3": {"node_id": "c9ec8e8e-b41f-4be5-8d7b-941a4fb34207", "node_type": null, "metadata": {}, "hash": "7a04674a62c1f0f77fbfb5935656ae700a2e78448469f0252e0360d76a5b3c21"}}, "hash": "4a857c033b3b38aacb69298dff82f391a02eba595334b2347d6f7cfb144f5af7", "text": "product is offered for sale.\n5.\u2003The development of new uses of an existing product, whether or not a new use is offered as a rationale to purchase the product.\n6.\u2003The design and development of prototypes, whether or not a resulting product is offered for sale.\nThe term \u201cresearch or development\u201d does not include ordinary testing or inspection of materials or products used for quality control, market research, efficiency surveys, consumer surveys, advertising and promotions, management studies, or research in connection with literary, historical, social science, psychological, or other similar nontechnical activities.\n\n(b)\u2003The term \u201ccosts\u201d means cost price as defined in s. 212.02(4).\n(c)\u2003The term \u201cproduct\u201d means any item, device, technique, prototype, invention, or process which is, was, or may be commercially exploitable.\n(2)\u2003Notwithstanding any provision of this chapter to the contrary, any person, including an affiliated group as defined in s. 1504 of the Internal Revenue Code of 1954, as amended, who manufactures, produces, compounds, processes, or fabricates in any manner tangible personal property for such taxpayer\u2019s own use directly and solely in research or development shall not be subject to the tax imposed by this chapter upon the cost of the product so manufactured, produced, compounded, processed, or fabricated.\n(3)\u2003This section does not apply to any product of research or development which is used by a person, including an affiliated group as defined in s. 1504 of the Internal Revenue Code of 1954, as amended, in the ordinary course of business, other than for research or development, except and to the extent that the knowledge, technology, science, design, plan, patent, or understanding which is derived from the product of research or development is applied in the ordinary course of business. In addition, this section does not apply to any product of research or development that is tangible personal property which is offered for sale.\n(4)\u2003Any person, including an affiliated group as defined in s. 1504 of the Internal Revenue Code of 1954, as amended, who makes a fraudulent claim under this section shall be liable for the payment of the tax due, together with the penalties set forth in s. 212.085, and as otherwise provided by law.\n(5)\u2003The department shall promulgate rules governing the implementation and operation of this section.\nHistory.\u2014s. 1, ch. 82-219; s. 33, ch. 95-280; s. 1, ch. 2006-57.\n212.054\u2003Discretionary sales surtax; limitations, administration, and collection.\u2014\n(1)\u2003No general excise tax on sales shall be levied by the governing body of any county unless specifically authorized in s. 212.055. Any general excise tax on sales authorized pursuant to said section shall be administered and collected exclusively as provided in this section.\n(2)(a)\u2003The tax imposed by the governing body of any county authorized to so levy pursuant to s. 212.055 shall be a discretionary surtax on all transactions occurring in the county which transactions are subject to the state tax imposed on sales, use, services, rentals, admissions, and other transactions by this chapter and communications services as defined for purposes of chapter 202. The surtax, if levied, shall be computed as the applicable rate or rates authorized pursuant to s. 212.055 times the amount of taxable sales and taxable purchases representing such transactions. If the surtax is levied on the sale of an item of tangible personal property or on the sale of a service, the surtax shall be computed by multiplying the rate imposed by the county within which the sale occurs by the amount of the taxable sale. The sale of an item of tangible personal property or the sale of a service is not subject to the surtax if the property, the service, or the tangible personal property representing the service is delivered within a county that does not impose a discretionary sales surtax.\n(b)\u2003However:\n1.\u2003The sales amount above $5,000 on any item of tangible personal property shall not be subject to the surtax.", "start_char_idx": 167936, "end_char_idx": 171970, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c9ec8e8e-b41f-4be5-8d7b-941a4fb34207": {"__data__": {"id_": "c9ec8e8e-b41f-4be5-8d7b-941a4fb34207", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bea928b7-7808-4f22-a4f8-939746c6c032", "node_type": null, "metadata": {}, "hash": "4a857c033b3b38aacb69298dff82f391a02eba595334b2347d6f7cfb144f5af7"}, "3": {"node_id": "cd8816e2-224e-4183-82f7-eb4b25d77f68", "node_type": null, "metadata": {}, "hash": "8416af78c5b23f646491c296019a145e018bacc1703877dbc9e39cb7e5290f14"}}, "hash": "7a04674a62c1f0f77fbfb5935656ae700a2e78448469f0252e0360d76a5b3c21", "text": "on any item of tangible personal property shall not be subject to the surtax. However, charges for prepaid calling arrangements, as defined in s. 212.05(1)(e)1.a., shall be subject to the surtax. For purposes of administering the $5,000 limitation on an item of tangible personal property, if two or more taxable items of tangible personal property are sold to the same purchaser at the same time and, under generally accepted business practice or industry standards or usage, are normally sold in bulk or are items that, when assembled, comprise a working unit or part of a working unit, such items must be considered a single item for purposes of the $5,000 limitation when supported by a charge ticket, sales slip, invoice, or other tangible evidence of a single sale or rental.\n2.\u2003In the case of utility services billed on or after the effective date of any such surtax, the entire amount of the charge for utility services shall be subject to the surtax. In the case of utility services billed after the last day the surtax is in effect, the entire amount of the charge on said items shall not be subject to the surtax. \u201cUtility service,\u201d as used in this section, does not include any communications services as defined in chapter 202.\n3.\u2003In the case of written contracts which are signed prior to the effective date of any such surtax for the construction of improvements to real property or for remodeling of existing structures, the surtax shall be paid by the contractor responsible for the performance of the contract. However, the contractor may apply for one refund of any such surtax paid on materials necessary for the completion of the contract. Any application for refund shall be made no later than 15 months following initial imposition of the surtax in that county. The application for refund shall be in the manner prescribed by the department by rule. A complete application shall include proof of the written contract and of payment of the surtax. The application shall contain a sworn statement, signed by the applicant or its representative, attesting to the validity of the application. The department shall, within 30 days after approval of a complete application, certify to the county information necessary for issuance of a refund to the applicant. Counties are hereby authorized to issue refunds for this purpose and shall set aside from the proceeds of the surtax a sum sufficient to pay any refund lawfully due. Any person who fraudulently obtains or attempts to obtain a refund pursuant to this subparagraph, in addition to being liable for repayment of any refund fraudulently obtained plus a mandatory penalty of 100 percent of the refund, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n4.\u2003In the case of any vessel, railroad, or motor vehicle common carrier entitled to partial exemption from tax imposed under this chapter pursuant to s. 212.08(4), (8), or (9), the basis for imposition of surtax shall be the same as provided in s. 212.08 and the ratio shall be applied each month to total purchases in this state of property qualified for proration which is delivered or sold in the taxing county to establish the portion used and consumed in intracounty movement and subject to surtax.\n(3)\u2003For the purpose of this section, a transaction shall be deemed to have occurred in a county imposing the surtax when:\n(a)1.\u2003The sale includes an item of tangible personal property, a service, or tangible personal property representing a service, and the item of tangible personal property, the service, or the tangible personal property representing the service is delivered within the county. If there is no reasonable evidence of delivery of a service, the sale of a service is deemed to occur in the county in which the purchaser accepts the bill of sale.\n2.\u2003The sale of any motor vehicle or mobile home of a class or type which is required to be registered in this state or in any other state shall be deemed to have occurred only in the county identified as the residence address of the purchaser on the registration or title", "start_char_idx": 171962, "end_char_idx": 176083, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cd8816e2-224e-4183-82f7-eb4b25d77f68": {"__data__": {"id_": "cd8816e2-224e-4183-82f7-eb4b25d77f68", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c9ec8e8e-b41f-4be5-8d7b-941a4fb34207", "node_type": null, "metadata": {}, "hash": "7a04674a62c1f0f77fbfb5935656ae700a2e78448469f0252e0360d76a5b3c21"}, "3": {"node_id": "8927e6e6-320e-4786-8839-de51ceb23531", "node_type": null, "metadata": {}, "hash": "a4530e38e4f03dca4cd400ec80aeb82acb59b98b20b9fa3e5397a733d1e08069"}}, "hash": "8416af78c5b23f646491c296019a145e018bacc1703877dbc9e39cb7e5290f14", "text": "the county identified as the residence address of the purchaser on the registration or title document for such property.\n(b)\u2003The event for which an admission is charged is located in the county.\n(c)\u2003The consumer of utility services is located in the county.\n(d)1.\u2003The user of any aircraft or boat of a class or type which is required to be registered, licensed, titled, or documented in this state or by the United States Government imported into the county for use, consumption, distribution, or storage to be used or consumed in the county is located in the county.\n2.\u2003However, it shall be presumed that such items used outside the county for 6 months or longer before being imported into the county were not purchased for use in the county, except as provided in s. 212.06(8)(b).\n3.\u2003This paragraph does not apply to the use or consumption of items upon which a like tax of equal or greater amount has been lawfully imposed and paid outside the county.\n(e)\u2003The purchaser of any motor vehicle or mobile home of a class or type which is required to be registered in this state is a resident of the taxing county as determined by the address appearing on or to be reflected on the registration document for such property.\n(f)1.\u2003Any motor vehicle or mobile home of a class or type which is required to be registered in this state is imported from another state into the taxing county by a user residing therein for the purpose of use, consumption, distribution, or storage in the taxing county.\n2.\u2003However, it shall be presumed that such items used outside the taxing county for 6 months or longer before being imported into the county were not purchased for use in the county.\n(g)\u2003The real property which is leased or rented is located in the county.\n(h)\u2003The transient rental transaction occurs in the county.\n(i)\u2003The delivery of any aircraft or boat of a class or type which is required to be registered, licensed, titled, or documented in this state or by the United States Government is to a location in the county. However, this paragraph does not apply to the use or consumption of items upon which a like tax of equal or greater amount has been lawfully imposed and paid outside the county.\n(j)\u2003The dealer owing a use tax on purchases or leases is located in the county.\n(k)\u2003The delivery of tangible personal property other than that described in paragraph (d), paragraph (e), or paragraph (f) is made to a location outside the county, but the property is brought into the county within 6 months after delivery, in which event, the owner must pay the surtax as a use tax.\n(l)\u2003The coin-operated amusement or vending machine is located in the county.\n(m)\u2003The florist taking the original order to sell tangible personal property is located in the county, notwithstanding any other provision of this section.\n(4)(a)\u2003The department shall administer, collect, and enforce the tax authorized under s. 212.055 pursuant to the same procedures used in the administration, collection, and enforcement of the general state sales tax imposed under the provisions of this chapter, except as provided in this section. The provisions of this chapter regarding interest and penalties on delinquent taxes shall apply to the surtax. Discretionary sales surtaxes shall not be included in the computation of estimated taxes pursuant to s. 212.11. Notwithstanding any other provision of law, a dealer need not separately state the amount of the surtax on the charge ticket, sales slip, invoice, or other tangible evidence of sale. For the purposes of this section and s. 212.055, the \u201cproceeds\u201d of any surtax means all funds collected and received by the department pursuant to a specific authorization and levy under s. 212.055, including any interest and penalties on delinquent surtaxes.\n(b)\u2003The proceeds of a discretionary sales surtax collected by the selling dealer located in a county imposing the surtax shall", "start_char_idx": 176070, "end_char_idx": 179970, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8927e6e6-320e-4786-8839-de51ceb23531": {"__data__": {"id_": "8927e6e6-320e-4786-8839-de51ceb23531", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cd8816e2-224e-4183-82f7-eb4b25d77f68", "node_type": null, "metadata": {}, "hash": "8416af78c5b23f646491c296019a145e018bacc1703877dbc9e39cb7e5290f14"}, "3": {"node_id": "fd7d601b-18aa-4c0d-879b-ebf006044ca5", "node_type": null, "metadata": {}, "hash": "86b5a86d35c80564e4756b836a8f390bf3e75dcb1921e2fc65139b005fc4cc4c"}}, "hash": "a4530e38e4f03dca4cd400ec80aeb82acb59b98b20b9fa3e5397a733d1e08069", "text": "collected by the selling dealer located in a county imposing the surtax shall be returned, less the cost of administration, to the county where the selling dealer is located. The proceeds shall be transferred to the Discretionary Sales Surtax Clearing Trust Fund. A separate account shall be established in the trust fund for each county imposing a discretionary surtax. The amount deducted for the costs of administration may not exceed 3 percent of the total revenue generated for all counties levying a surtax authorized in s. 212.055. The amount deducted for the costs of administration may be used only for costs that are solely and directly attributable to the surtax. The total cost of administration shall be prorated among those counties levying the surtax on the basis of the amount collected for a particular county to the total amount collected for all counties. The department shall distribute the moneys in the trust fund to the appropriate counties each month, unless otherwise provided in s. 212.055.\n1(c)1.\u2003Any dealer located in a county that does not impose a discretionary sales surtax, any marketplace provider that is a dealer under this chapter, or any person located outside this state who is required to collect and remit sales tax on remote sales who collects the surtax due to sales of tangible personal property or services delivered to a county imposing a surtax shall remit monthly the proceeds of the surtax to the department to be deposited into an account in the Discretionary Sales Surtax Clearing Trust Fund which is separate from the county surtax collection accounts. The department shall distribute funds in this account using a distribution factor determined for each county that levies a surtax and multiplied by the amount of funds in the account and available for distribution. The distribution factor for each county equals the product of:\na.\u2003The county\u2019s latest official population determined pursuant to s. 186.901;\nb.\u2003The county\u2019s rate of surtax; and\nc.\u2003The number of months the county has levied a surtax during the most recent distribution period;\ndivided by the sum of all such products of the counties levying the surtax during the most recent distribution period.\n\n2.\u2003The department shall compute distribution factors for eligible counties once each quarter and make appropriate quarterly distributions.\n3.\u2003A county that fails to timely provide the information required by this section to the department authorizes the department, by such action, to use the best information available to it in distributing surtax revenues to the county. If this information is unavailable to the department, the department may partially or entirely disqualify the county from receiving surtax revenues under this paragraph. A county that fails to provide timely information waives its right to challenge the department\u2019s determination of the county\u2019s share, if any, of revenues provided under this paragraph.\n(5)\u2003No discretionary sales surtax or increase or decrease in the rate of any discretionary sales surtax shall take effect on a date other than January 1. No discretionary sales surtax shall terminate on a day other than December 31.\n(6)\u2003The governing body of any county levying a discretionary sales surtax shall enact an ordinance levying the surtax in accordance with the procedures described in s. 125.66(2).\n(7)(a)\u2003The governing body of any county levying a discretionary sales surtax or the school board of any county levying the school capital outlay surtax authorized by s. 212.055(6) shall notify the department within 10 days after final adoption by ordinance or referendum of an imposition, termination, or rate change of the surtax, but no later than November 16 prior to the effective date. The notice must specify the time period during which the surtax will be in effect and the rate and must include a copy of the ordinance and such other information as the department requires by rule. Failure to timely provide such notification to the department", "start_char_idx": 179984, "end_char_idx": 183990, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fd7d601b-18aa-4c0d-879b-ebf006044ca5": {"__data__": {"id_": "fd7d601b-18aa-4c0d-879b-ebf006044ca5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8927e6e6-320e-4786-8839-de51ceb23531", "node_type": null, "metadata": {}, "hash": "a4530e38e4f03dca4cd400ec80aeb82acb59b98b20b9fa3e5397a733d1e08069"}, "3": {"node_id": "f2341e8e-8fcb-4ee3-9790-b51f3a353805", "node_type": null, "metadata": {}, "hash": "8c0ba86d907379b8b482e6f6c88b8afccabcdf48e22fa80e4dcb70c16066e41b"}}, "hash": "86b5a86d35c80564e4756b836a8f390bf3e75dcb1921e2fc65139b005fc4cc4c", "text": "the department requires by rule. Failure to timely provide such notification to the department shall result in the delay of the effective date for a period of 1 year.\n(b)\u2003In addition to the notification required by paragraph (a), the governing body of any county proposing to levy a discretionary sales surtax or the school board of any county proposing to levy the school capital outlay surtax authorized by s. 212.055(6) shall notify the department by October 1 if the referendum or consideration of the ordinance that would result in imposition, termination, or rate change of the surtax is scheduled to occur on or after October 1 of that year. Failure to timely provide such notification to the department shall result in the delay of the effective date for a period of 1 year.\n(8)\u2003With respect to any motor vehicle or mobile home of a class or type which is required to be registered in this state, the tax due on a transaction occurring in the taxing county as herein provided shall be collected from the purchaser or user incident to the titling and registration of such property, irrespective of whether such titling or registration occurs in the taxing county.\nHistory.\u2014s. 69, ch. 85-342; s. 68, ch. 86-152; ss. 11, 84, ch. 87-6; ss. 10, 11, ch. 87-548; ss. 19, 37, ch. 88-119; s. 38, ch. 89-356; ss. 19, 31, ch. 90-132; s. 3, ch. 90-203; s. 1, ch. 91-81; ss. 28, 129, ch. 91-112; s. 2, ch. 93-222; s. 1, ch. 96-325; s. 24, ch. 96-397; s. 22, ch. 97-99; s. 3, ch. 98-141; s. 8, ch. 98-342; s. 39, ch. 2000-151; ss. 47, 49, 58, ch. 2000-260; ss. 28, 38, ch. 2001-140; s. 50, ch. 2010-102; s. 4, ch. 2021-2.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.055\u2003Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.\u2014It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy. Each enactment shall specify the types of counties authorized to levy; the rate or rates which may be imposed; the maximum length of time the surtax may be imposed, if any; the procedure which must be followed to secure voter approval, if required; the purpose for which the proceeds may be expended; and such other requirements as the Legislature may provide. Taxable transactions and administrative procedures shall be as provided in s. 212.054.\n(1)\u2003CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM SURTAX.\u2014\n(a)\u2003Each charter county that has adopted a charter, each county the government of which is consolidated with that of one or more municipalities, and each county that is within or under an interlocal agreement with a regional transportation or transit authority created under chapter 343 or chapter 349 may levy a discretionary sales surtax, subject to approval by a majority vote of the electorate of the county or by a charter amendment approved by a", "start_char_idx": 183975, "end_char_idx": 187451, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f2341e8e-8fcb-4ee3-9790-b51f3a353805": {"__data__": {"id_": "f2341e8e-8fcb-4ee3-9790-b51f3a353805", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fd7d601b-18aa-4c0d-879b-ebf006044ca5", "node_type": null, "metadata": {}, "hash": "86b5a86d35c80564e4756b836a8f390bf3e75dcb1921e2fc65139b005fc4cc4c"}, "3": {"node_id": "fedac0f0-4d1b-4144-89ba-e3d9d26fd88e", "node_type": null, "metadata": {}, "hash": "8e4d4bfc47f16da8f4de0924d5357fbced01311ff2f04658b0b689876394a2e4"}}, "hash": "8c0ba86d907379b8b482e6f6c88b8afccabcdf48e22fa80e4dcb70c16066e41b", "text": "majority vote of the electorate of the county or by a charter amendment approved by a majority vote of the electorate of the county.\n(b)\u2003The rate shall be up to 1 percent.\n(c)1.\u2003The proposal to adopt a discretionary sales surtax as provided in this subsection and to create a trust fund within the county accounts shall be placed on the ballot in accordance with law and must be approved in a referendum held at a general election in accordance with subsection (10).\n2.\u2003If the proposal to adopt a surtax is by initiative, the petition sponsor must, at least 180 days before the proposed referendum, comply with all of the following:\na.\u2003Provide a copy of the final resolution or ordinance to the Office of Program Policy Analysis and Government Accountability. The Office of Program Policy Analysis and Government Accountability shall procure a certified public accountant in accordance with subsection (11) for the performance audit.\nb.\u2003File the initiative petition and its required valid signatures with the supervisor of elections. The supervisor of elections shall verify signatures and retain signature forms in the same manner as required for initiatives under s. 100.371(11).\n3.\u2003The failure of an initiative sponsor to comply with the requirements of subparagraph 2. renders any referendum held void.\n(d)1.\u2003Except as set forth in subparagraph 2., proceeds from the surtax shall be applied to as many or as few of the uses enumerated below in whatever combination the county commission deems appropriate:\na.\u2003Deposited by the county in the trust fund and shall be used for the purposes of development, construction, equipment, maintenance, operation, supportive services, including a countywide bus system, on-demand transportation services, and related costs of a fixed guideway rapid transit system;\nb.\u2003Remitted by the governing body of the county to an expressway, transit, or transportation authority created by law to be used, at the discretion of such authority, for the development, construction, operation, or maintenance of roads or bridges in the county, for the operation and maintenance of a bus system, for the operation and maintenance of on-demand transportation services, for the payment of principal and interest on existing bonds issued for the construction of such roads or bridges, and, upon approval by the county commission, such proceeds may be pledged for bonds issued to refinance existing bonds or new bonds issued for the construction of such roads or bridges; and\nc.\u2003Used by the county for the planning, development, construction, operation, and maintenance of roads and bridges in the county; for the planning, development, expansion, operation, and maintenance of bus and fixed guideway systems; for the planning, development, construction, expansion, operation, and maintenance of on-demand transportation services; and for the payment of principal and interest on bonds issued for the construction of fixed guideway rapid transit systems, bus systems, roads, or bridges; and such proceeds may be pledged by the governing body of the county for bonds issued to refinance existing bonds or new bonds issued for the construction of such fixed guideway rapid transit systems, bus systems, roads, or bridges. Pursuant to an interlocal agreement entered into pursuant to chapter 163, the governing body of the county may distribute proceeds from the tax to a municipality, or an expressway or transportation authority created by law to be expended for the purpose authorized by this paragraph. Any county that has entered into interlocal agreements for distribution of proceeds to one or more municipalities in the county shall revise such interlocal agreements no less than every 5 years in order to include any municipalities that have been created since the prior interlocal agreements were executed.\n2.a.\u2003To the extent not prohibited by contracts or bond covenants in effect on that date, a county as defined in s. 125.011(1) shall use proceeds from the surtax only for the following purposes:\n(I)\u2003The planning,", "start_char_idx": 187463, "end_char_idx": 191508, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fedac0f0-4d1b-4144-89ba-e3d9d26fd88e": {"__data__": {"id_": "fedac0f0-4d1b-4144-89ba-e3d9d26fd88e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f2341e8e-8fcb-4ee3-9790-b51f3a353805", "node_type": null, "metadata": {}, "hash": "8c0ba86d907379b8b482e6f6c88b8afccabcdf48e22fa80e4dcb70c16066e41b"}, "3": {"node_id": "3b622695-62a3-4369-b9e4-08414c876032", "node_type": null, "metadata": {}, "hash": "d5c988b4122d682e96f6bb1a0e1d94afd7ecc76b50f2977dcea770fb1cc80224"}}, "hash": "8e4d4bfc47f16da8f4de0924d5357fbced01311ff2f04658b0b689876394a2e4", "text": "only for the following purposes:\n(I)\u2003The planning, design, engineering, or construction of fixed guideway rapid transit systems, rail systems, and bus systems, including bus rapid transit systems, and for the development of dedicated facilities for autonomous vehicles as defined in s. 316.003.\n(II)\u2003The acquisition of rights-of-way for fixed guideway rapid transit systems, rail systems, and bus systems, including bus rapid transit systems, and for the development of dedicated facilities for autonomous vehicles as defined in s. 316.003.\n(III)\u2003The purchase of buses or other capital costs for bus systems, including bus rapid transit systems.\n(IV)\u2003The payment of principal and interest on bonds previously issued related to fixed guideway rapid transit systems, rail systems, or bus systems.\n(V)\u2003As security by the governing body of the county to refinance existing bonds or to issue new bonds for the planning, design, engineering, or construction of fixed guideway rapid transit systems, rail systems, bus rapid transit systems, or bus systems.\n(VI)\u2003For the operation and maintenance of fixed guideway rapid transit systems and bus routes or extensions thereof, including bus rapid transit systems, which were implemented or constructed subsequent to the passage of the surtax, and for operation and maintenance of services authorized by electors in passing the surtax or included in the ordinance authorizing the levy of the surtax subject to the electorate\u2019s approval.\nb.\u2003To the extent not prohibited by contracts or bond covenants in effect on October 1, 2022, no more than 25 percent of the surtax proceeds may be distributed to municipalities in total in a county as defined in s. 125.011(1). Such municipalities may use the surtax proceeds to plan, develop, construct, operate, and maintain roads and bridges in the municipality and to pay the principal and interest on bonds issued to construct roads or bridges. The governing body of the municipality may pledge the proceeds for bonds issued to refinance existing bonds or new bonds issued to construct such roads or bridges. Additionally, each such municipality may use surtax proceeds for transit systems within the municipality.\n(e)\u2003As used in this subsection, the term \u201con-demand transportation services\u201d means transportation provided between flexible points of origin and destination selected by individual users with such service being provided at a time that is agreed upon by the user and the provider of the service and that is not fixed-schedule or fixed-route in nature.\n(f)\u2003Any discretionary sales surtax levied under this subsection pursuant to a referendum held on or after July 1, 2020, may not be levied for more than 30 years.\n(2)\u2003LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.\u2014\n(a)1.\u2003The governing authority in each county may levy a discretionary sales surtax of 0.5 percent or 1 percent. The levy of the surtax shall be pursuant to ordinance enacted by a majority of the members of the county governing authority and approved by a majority of the electors of the county voting in a referendum on the surtax. If the governing bodies of the municipalities representing a majority of the county\u2019s population adopt uniform resolutions establishing the rate of the surtax and calling for a referendum on the surtax, the levy of the surtax shall be placed on the ballot and shall take effect if approved by a majority of the electors of the county voting in the referendum on the surtax.\n2.\u2003If the surtax was levied pursuant to a referendum held before July 1, 1993, the surtax may not be levied beyond the time established in the ordinance, or, if the ordinance did not limit the period of the levy, the surtax may not be levied for more than 15 years. The levy of such surtax may be", "start_char_idx": 191534, "end_char_idx": 195288, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3b622695-62a3-4369-b9e4-08414c876032": {"__data__": {"id_": "3b622695-62a3-4369-b9e4-08414c876032", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fedac0f0-4d1b-4144-89ba-e3d9d26fd88e", "node_type": null, "metadata": {}, "hash": "8e4d4bfc47f16da8f4de0924d5357fbced01311ff2f04658b0b689876394a2e4"}, "3": {"node_id": "b956e803-65f8-4b7a-81e5-94952e8ac283", "node_type": null, "metadata": {}, "hash": "60a02135f6aa02464dcad15c96112eb3cdb8d6d04e9e519f8790070f99f0fd39"}}, "hash": "d5c988b4122d682e96f6bb1a0e1d94afd7ecc76b50f2977dcea770fb1cc80224", "text": "not be levied for more than 15 years. The levy of such surtax may be extended only by approval of a majority of the electors of the county voting in a referendum on the surtax.\n(b)\u2003A statement which includes a brief general description of the projects to be funded by the surtax and which conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing authority of any county which enacts an ordinance calling for a referendum on the levy of the surtax or in which the governing bodies of the municipalities representing a majority of the county\u2019s population adopt uniform resolutions calling for a referendum on the surtax. The following question shall be placed on the ballot:\n FOR the\t -cent sales tax\n AGAINST the\t -cent sales tax\n1(c)\u2003Pursuant to s. 212.054(4), the proceeds of the surtax levied under this subsection shall be distributed to the county and the municipalities within such county in which the surtax was collected, according to:\n1.\u2003An interlocal agreement between the county governing authority and the governing bodies of the municipalities representing a majority of the county\u2019s municipal population, which agreement may include a school district with the consent of the county governing authority and the governing bodies of the municipalities representing a majority of the county\u2019s municipal population; or\n2.\u2003If there is no interlocal agreement, according to the formula provided in s. 218.62.\nAny change in the distribution formula must take effect on the first day of any month that begins at least 60 days after written notification of that change has been made to the department.\n\n(d)\u2003The proceeds of the surtax authorized by this subsection and any accrued interest shall be expended by the school district, within the county and municipalities within the county, or, in the case of a negotiated joint county agreement, within another county, to finance, plan, and construct infrastructure; to acquire any interest in land for public recreation, conservation, or protection of natural resources or to prevent or satisfy private property rights claims resulting from limitations imposed by the designation of an area of critical state concern; to provide loans, grants, or rebates to residential or commercial property owners who make energy efficiency improvements to their residential or commercial property, if a local government ordinance authorizing such use is approved by referendum; or to finance the closure of county-owned or municipally owned solid waste landfills that have been closed or are required to be closed by order of the Department of Environmental Protection. Any use of the proceeds or interest for purposes of landfill closure before July 1, 1993, is ratified. The proceeds and any interest may not be used for the operational expenses of infrastructure, except that a county that has a population of fewer than 75,000 and that is required to close a landfill may use the proceeds or interest for long-term maintenance costs associated with landfill closure. Counties, as defined in s. 125.011, and charter counties may, in addition, use the proceeds or interest to retire or service indebtedness incurred for bonds issued before July 1, 1987, for infrastructure purposes, and for bonds subsequently issued to refund such bonds. Any use of the proceeds or interest for purposes of retiring or servicing indebtedness incurred for refunding bonds before July 1, 1999, is ratified.\n1.\u2003For the purposes of this paragraph, the term \u201cinfrastructure\u201d means:\na.\u2003Any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of 5 or more years, any related land acquisition, land improvement, design, and engineering costs, and all other professional and related costs required to bring the public facilities into service. For purposes of this sub-subparagraph, the term \u201cpublic facilities\u201d means facilities as defined in s. 163.3164(39), s. 163.3221(13), or s. 189.012(5), and includes", "start_char_idx": 195280, "end_char_idx": 199346, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b956e803-65f8-4b7a-81e5-94952e8ac283": {"__data__": {"id_": "b956e803-65f8-4b7a-81e5-94952e8ac283", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3b622695-62a3-4369-b9e4-08414c876032", "node_type": null, "metadata": {}, "hash": "d5c988b4122d682e96f6bb1a0e1d94afd7ecc76b50f2977dcea770fb1cc80224"}, "3": {"node_id": "42ac5861-49cf-4032-824e-6f428d3c903b", "node_type": null, "metadata": {}, "hash": "5641bcee6d8db13da977ebc5d8c341d365007329d73bf70f340e995ee3528928"}}, "hash": "60a02135f6aa02464dcad15c96112eb3cdb8d6d04e9e519f8790070f99f0fd39", "text": "s. 163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out governmental purposes, including, but not limited to, fire stations, general governmental office buildings, and animal shelters, regardless of whether the facilities are owned by the local taxing authority or another governmental entity.\nb.\u2003A fire department vehicle, an emergency medical service vehicle, a sheriff\u2019s office vehicle, a police department vehicle, or any other vehicle, and the equipment necessary to outfit the vehicle for its official use or equipment that has a life expectancy of at least 5 years.\nc.\u2003Any expenditure for the construction, lease, or maintenance of, or provision of utilities or security for, facilities, as defined in s. 29.008.\nd.\u2003Any fixed capital expenditure or fixed capital outlay associated with the improvement of private facilities that have a life expectancy of 5 or more years and that the owner agrees to make available for use on a temporary basis as needed by a local government as a public emergency shelter or a staging area for emergency response equipment during an emergency officially declared by the state or by the local government under s. 252.38. Such improvements are limited to those necessary to comply with current standards for public emergency evacuation shelters. The owner must enter into a written contract with the local government providing the improvement funding to make the private facility available to the public for purposes of emergency shelter at no cost to the local government for a minimum of 10 years after completion of the improvement, with the provision that the obligation will transfer to any subsequent owner until the end of the minimum period.\ne.\u2003Any land acquisition expenditure for a residential housing project in which at least 30 percent of the units are affordable to individuals or families whose total annual household income does not exceed 120 percent of the area median income adjusted for household size, if the land is owned by a local government or by a special district that enters into a written agreement with the local government to provide such housing. The local government or special district may enter into a ground lease with a public or private person or entity for nominal or other consideration for the construction of the residential housing project on land acquired pursuant to this sub-subparagraph.\nf.\u2003Instructional technology used solely in a school district\u2019s classrooms. As used in this sub-subparagraph, the term \u201cinstructional technology\u201d means an interactive device that assists a teacher in instructing a class or a group of students and includes the necessary hardware and software to operate the interactive device. The term also includes support systems in which an interactive device may mount and is not required to be affixed to the facilities.\n2.\u2003For the purposes of this paragraph, the term \u201cenergy efficiency improvement\u201d means any energy conservation and efficiency improvement that reduces consumption through conservation or a more efficient use of electricity, natural gas, propane, or other forms of energy on the property, including, but not limited to, air sealing; installation of insulation; installation of energy-efficient heating, cooling, or ventilation systems; installation of solar panels; building modifications to increase the use of daylight or shade; replacement of windows; installation of energy controls or energy recovery systems; installation of electric vehicle charging equipment; installation of systems for natural gas fuel as defined in s. 206.9951; and installation of efficient lighting equipment.\n3.\u2003Notwithstanding any other provision of this subsection, a local government infrastructure surtax imposed or extended after July 1, 1998, may allocate up to 15 percent of the surtax proceeds for deposit into a trust fund within the county\u2019s accounts created for the purpose of funding economic development projects having a general public purpose of improving local economies, including the funding of operational costs and incentives related to economic development. The ballot statement must indicate the intention to make an allocation under the authority of this subparagraph.\n(e)\u2003School districts, counties, and municipalities receiving proceeds under the provisions of this subsection may pledge such proceeds for the purpose of servicing new bond indebtedness incurred", "start_char_idx": 199360, "end_char_idx": 203793, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "42ac5861-49cf-4032-824e-6f428d3c903b": {"__data__": {"id_": "42ac5861-49cf-4032-824e-6f428d3c903b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b956e803-65f8-4b7a-81e5-94952e8ac283", "node_type": null, "metadata": {}, "hash": "60a02135f6aa02464dcad15c96112eb3cdb8d6d04e9e519f8790070f99f0fd39"}, "3": {"node_id": "53c9ca52-764e-4fed-b95f-2e3ec27ac196", "node_type": null, "metadata": {}, "hash": "310e6f4988006c8a810daac74e1345e76575df539806cc7a51484e4e426df135"}}, "hash": "5641bcee6d8db13da977ebc5d8c341d365007329d73bf70f340e995ee3528928", "text": "pledge such proceeds for the purpose of servicing new bond indebtedness incurred pursuant to law. Local governments may use the services of the Division of Bond Finance of the State Board of Administration pursuant to the State Bond Act to issue any bonds through the provisions of this subsection. Counties and municipalities may join together for the issuance of bonds authorized by this subsection.\n(f)1.\u2003Notwithstanding paragraph (d), a county that has a population of 50,000 or less on April 1, 1992, or any county designated as an area of critical state concern on the effective date of this act, and that imposed the surtax before July 1, 1992, may use the proceeds and interest of the surtax for any public purpose if:\na.\u2003The debt service obligations for any year are met;\nb.\u2003The county\u2019s comprehensive plan has been determined to be in compliance with part II of chapter 163; and\nc.\u2003The county has adopted an amendment to the surtax ordinance pursuant to the procedure provided in s. 125.66 authorizing additional uses of the surtax proceeds and interest.\n2.\u2003A municipality located within a county that has a population of 50,000 or less on April 1, 1992, or within a county designated as an area of critical state concern on the effective date of this act, and that imposed the surtax before July 1, 1992, may not use the proceeds and interest of the surtax for any purpose other than an infrastructure purpose authorized in paragraph (d) unless the municipality\u2019s comprehensive plan has been determined to be in compliance with part II of chapter 163 and the municipality has adopted an amendment to its surtax ordinance or resolution pursuant to the procedure provided in s. 166.041 authorizing additional uses of the surtax proceeds and interest. Such municipality may expend the surtax proceeds and interest for any public purpose authorized in the amendment.\n3.\u2003Those counties designated as an area of critical state concern which qualify to use the surtax for any public purpose may use only up to 10 percent of the surtax proceeds for any public purpose other than for infrastructure purposes authorized by this section. A county that was designated as an area of critical state concern for at least 20 consecutive years prior to removal of the designation, and that qualified to use the surtax for any public purpose at the time of the removal of the designation, may continue to use up to 10 percent of the surtax proceeds for any public purpose other than for infrastructure purposes for 20 years following removal of the designation, notwithstanding subparagraph (a)2. After expiration of the 20-year period, a county may continue to use up to 10 percent of the surtax proceeds for any public purpose other than for infrastructure if the county adopts an ordinance providing for such continued use of the surtax proceeds.\n(g)\u2003Notwithstanding paragraph (d), a county having a population greater than 75,000 in which the taxable value of real property is less than 60 percent of the just value of real property for ad valorem tax purposes for the tax year in which an infrastructure surtax referendum is placed before the voters, and the municipalities within such a county, may use the proceeds and interest of the surtax for operation and maintenance of parks and recreation programs and facilities established with the proceeds of the surtax throughout the duration of the surtax levy or while interest earnings accruing from the proceeds of the surtax are available for such use, whichever period is longer.\n(h)\u2003Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this subsection and subsections (3), (4), and (5) in excess of a combined rate of 1 percent.\n(3)\u2003SMALL COUNTY SURTAX.\u2014\n(a)\u2003The governing authority in each county that has a population of 50,000 or less on April 1, 1992, may levy a discretionary sales surtax of 0.5 percent or 1 percent. The levy of the", "start_char_idx": 203766, "end_char_idx": 207722, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "53c9ca52-764e-4fed-b95f-2e3ec27ac196": {"__data__": {"id_": "53c9ca52-764e-4fed-b95f-2e3ec27ac196", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "42ac5861-49cf-4032-824e-6f428d3c903b", "node_type": null, "metadata": {}, "hash": "5641bcee6d8db13da977ebc5d8c341d365007329d73bf70f340e995ee3528928"}, "3": {"node_id": "3710710f-7ea9-4ef3-95bb-3de8bbe100d9", "node_type": null, "metadata": {}, "hash": "14b2a348360c3ed17a06ed804a7261467c5a0555537d2da2be835ba8c4f65f1d"}}, "hash": "310e6f4988006c8a810daac74e1345e76575df539806cc7a51484e4e426df135", "text": "sales surtax of 0.5 percent or 1 percent. The levy of the surtax shall be pursuant to ordinance enacted by an extraordinary vote of the members of the county governing authority if the surtax revenues are expended for operating purposes. If the surtax revenues are expended for the purpose of servicing bond indebtedness, the surtax shall be approved by a majority of the electors of the county voting in a referendum on the surtax.\n(b)\u2003A statement that includes a brief general description of the projects to be funded by the surtax and conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing authority of any county that enacts an ordinance calling for a referendum on the levy of the surtax for the purpose of servicing bond indebtedness. The following question shall be placed on the ballot:\n FOR the\t -cent sales tax\n AGAINST the\t -cent sales tax\n1(c)\u2003Pursuant to s. 212.054(4), the proceeds of the surtax levied under this subsection shall be distributed to the county and the municipalities within the county in which the surtax was collected, according to:\n1.\u2003An interlocal agreement between the county governing authority and the governing bodies of the municipalities representing a majority of the county\u2019s municipal population, which agreement may include a school district with the consent of the county governing authority and the governing bodies of the municipalities representing a majority of the county\u2019s municipal population; or\n2.\u2003If there is no interlocal agreement, according to the formula provided in s. 218.62.\nAny change in the distribution formula shall take effect on the first day of any month that begins at least 60 days after written notification of that change has been made to the department.\n\n(d)1.\u2003If the surtax is levied pursuant to a referendum, the proceeds of the surtax and any interest accrued thereto may be expended by the school district or within the county and municipalities within the county, or, in the case of a negotiated joint county agreement, within another county, for the purpose of servicing bond indebtedness to finance, plan, and construct infrastructure and to acquire land for public recreation or conservation or protection of natural resources. However, if the surtax is levied pursuant to an ordinance approved by an extraordinary vote of the members of the county governing authority, the proceeds and any interest accrued thereto may be used for operational expenses of any infrastructure or for any public purpose authorized in the ordinance under which the surtax is levied.\n2.\u2003For the purposes of this paragraph, \u201cinfrastructure\u201d means any fixed capital expenditure or fixed capital costs associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of 5 or more years and any land acquisition, land improvement, design, and engineering costs related thereto.\n(e)\u2003A school district, county, or municipality that receives proceeds under this subsection following a referendum may pledge the proceeds for the purpose of servicing new bond indebtedness incurred pursuant to law. Local governments may use the services of the Division of Bond Finance pursuant to the State Bond Act to issue any bonds through the provisions of this subsection. A jurisdiction may not issue bonds pursuant to this subsection more frequently than once per year. A county and municipality may join together to issue bonds authorized by this subsection.\n(f)\u2003Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this subsection and subsections (2), (4), and (5) in excess of a combined rate of 1 percent.\n(4)\u2003INDIGENT CARE AND TRAUMA CENTER SURTAX.\u2014\n(a)1.\u2003The governing body in each county the government of which is not consolidated with that of one", "start_char_idx": 207746, "end_char_idx": 211594, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3710710f-7ea9-4ef3-95bb-3de8bbe100d9": {"__data__": {"id_": "3710710f-7ea9-4ef3-95bb-3de8bbe100d9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "53c9ca52-764e-4fed-b95f-2e3ec27ac196", "node_type": null, "metadata": {}, "hash": "310e6f4988006c8a810daac74e1345e76575df539806cc7a51484e4e426df135"}, "3": {"node_id": "596b6c12-8db8-4d84-b7f8-435058bb6852", "node_type": null, "metadata": {}, "hash": "9eab8e50e48cf30113be01c1d4af7b0078f143abf3de29d8578a5edc2f903000"}}, "hash": "14b2a348360c3ed17a06ed804a7261467c5a0555537d2da2be835ba8c4f65f1d", "text": "governing body in each county the government of which is not consolidated with that of one or more municipalities, which has a population of at least 800,000 residents and is not authorized to levy a surtax under subsection (5), may levy, pursuant to an ordinance either approved by an extraordinary vote of the governing body or conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum, a discretionary sales surtax at a rate that may not exceed 0.5 percent.\n2.\u2003If the ordinance is conditioned on a referendum, a statement that includes a brief and general description of the purposes to be funded by the surtax and that conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing body of the county. The following questions shall be placed on the ballot:\nFOR THE.\u2002.\u2002.\u2002.CENTS TAX\nAGAINST THE.\u2002.\u2002.\u2002.CENTS TAX\n\n3.\u2003The ordinance adopted by the governing body providing for the imposition of the surtax shall set forth a plan for providing health care services to qualified residents, as defined in subparagraph 4. Such plan and subsequent amendments to it shall fund a broad range of health care services for both indigent persons and the medically poor, including, but not limited to, primary care and preventive care as well as hospital care. The plan must also address the services to be provided by the Level I trauma center. It shall emphasize a continuity of care in the most cost-effective setting, taking into consideration both a high quality of care and geographic access. Where consistent with these objectives, it shall include, without limitation, services rendered by physicians, clinics, community hospitals, mental health centers, and alternative delivery sites, as well as at least one regional referral hospital where appropriate. It shall provide that agreements negotiated between the county and providers, including hospitals with a Level I trauma center, will include reimbursement methodologies that take into account the cost of services rendered to eligible patients, recognize hospitals that render a disproportionate share of indigent care, provide other incentives to promote the delivery of charity care, promote the advancement of technology in medical services, recognize the level of responsiveness to medical needs in trauma cases, and require cost containment including, but not limited to, case management. It must also provide that any hospitals that are owned and operated by government entities on May 21, 1991, must, as a condition of receiving funds under this subsection, afford public access equal to that provided under s. 286.011 as to meetings of the governing board, the subject of which is budgeting resources for the rendition of charity care as that term is defined in the Florida Hospital Uniform Reporting System (FHURS) manual referenced in s. 408.07. The plan shall also include innovative health care programs that provide cost-effective alternatives to traditional methods of service delivery and funding.\n4.\u2003For the purpose of this paragraph, the term \u201cqualified resident\u201d means residents of the authorizing county who are:\na.\u2003Qualified as indigent persons as certified by the authorizing county;\nb.\u2003Certified by the authorizing county as meeting the definition of the medically poor, defined as persons having insufficient income, resources, and assets to provide the needed medical care without using resources required to meet basic needs for shelter, food, clothing, and personal expenses; or not being eligible for any other state or federal program, or having medical needs that are not covered by any such program; or having insufficient third-party insurance coverage. In all cases, the authorizing county is intended to serve as the payor of last resort; or\nc.\u2003Participating in innovative, cost-effective programs approved by the authorizing county.\n5.\u2003Moneys collected pursuant to this paragraph remain the property of the state and shall be distributed by the Department of Revenue on a regular and periodic basis to the clerk of the circuit court as ex officio custodian of the funds of the authorizing county. The clerk of the circuit", "start_char_idx": 211566, "end_char_idx": 215758, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "596b6c12-8db8-4d84-b7f8-435058bb6852": {"__data__": {"id_": "596b6c12-8db8-4d84-b7f8-435058bb6852", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3710710f-7ea9-4ef3-95bb-3de8bbe100d9", "node_type": null, "metadata": {}, "hash": "14b2a348360c3ed17a06ed804a7261467c5a0555537d2da2be835ba8c4f65f1d"}, "3": {"node_id": "f0e8faad-49b3-4437-8a97-c2eb25341c9d", "node_type": null, "metadata": {}, "hash": "bedd2228d706faa68ea654bb109aaaec7b719d7964e52ab1d886c5f0e4006701"}}, "hash": "9eab8e50e48cf30113be01c1d4af7b0078f143abf3de29d8578a5edc2f903000", "text": "of the funds of the authorizing county. The clerk of the circuit court shall:\na.\u2003Maintain the moneys in an indigent health care trust fund;\nb.\u2003Invest any funds held on deposit in the trust fund pursuant to general law;\nc.\u2003Disburse the funds, including any interest earned, to any provider of health care services, as provided in subparagraphs 3. and 4., upon directive from the authorizing county. However, if a county has a population of at least 800,000 residents and has levied the surtax authorized in this paragraph, notwithstanding any directive from the authorizing county, on October 1 of each calendar year, the clerk of the court shall issue a check in the amount of $6.5 million to a hospital in its jurisdiction that has a Level I trauma center or shall issue a check in the amount of $3.5 million to a hospital in its jurisdiction that has a Level I trauma center if that county enacts and implements a hospital lien law in accordance with chapter 98-499, Laws of Florida. The issuance of the checks on October 1 of each year is provided in recognition of the Level I trauma center status and shall be in addition to the base contract amount received during fiscal year 1999-2000 and any additional amount negotiated to the base contract. If the hospital receiving funds for its Level I trauma center status requests such funds to be used to generate federal matching funds under Medicaid, the clerk of the court shall instead issue a check to the Agency for Health Care Administration to accomplish that purpose to the extent that it is allowed through the General Appropriations Act; and\nd.\u2003Prepare on a biennial basis an audit of the trust fund specified in sub-subparagraph a. Commencing February 1, 2004, such audit shall be delivered to the governing body and to the chair of the legislative delegation of each authorizing county.\n6.\u2003Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this paragraph and subsections (2) and (3) in excess of a combined rate of 1 percent.\n(b)\u2003Notwithstanding any other provision of this section, the governing body in each county the government of which is not consolidated with that of one or more municipalities and which has a population of less than 800,000 residents, may levy, by ordinance subject to approval by a majority of the electors of the county voting in a referendum, a discretionary sales surtax at a rate that may not exceed 0.25 percent for the sole purpose of funding trauma services provided by a trauma center licensed pursuant to chapter 395.\n1.\u2003A statement that includes a brief and general description of the purposes to be funded by the surtax and that conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing body of the county. The following shall be placed on the ballot:\nFOR THE.\u2002.\u2002.\u2002.CENTS TAX\nAGAINST THE.\u2002.\u2002.\u2002.CENTS TAX\n\n2.\u2003The ordinance adopted by the governing body of the county providing for the imposition of the surtax shall set forth a plan for providing trauma services to trauma victims presenting in the trauma service area in which such county is located.\n3.\u2003Moneys collected pursuant to this paragraph remain the property of the state and shall be distributed by the Department of Revenue on a regular and periodic basis to the clerk of the circuit court as ex officio custodian of the funds of the authorizing county. The clerk of the circuit court shall:\na.\u2003Maintain the moneys in a trauma services trust fund.\nb.\u2003Invest any funds held on deposit in the trust fund pursuant to general law.\nc.\u2003Disburse the funds, including any interest earned on such funds, to the trauma center in its trauma service area, as provided in the plan set forth pursuant to subparagraph 2., upon directive from the authorizing county. If the trauma center receiving funds requests such funds be used to generate", "start_char_idx": 215781, "end_char_idx": 219670, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f0e8faad-49b3-4437-8a97-c2eb25341c9d": {"__data__": {"id_": "f0e8faad-49b3-4437-8a97-c2eb25341c9d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "596b6c12-8db8-4d84-b7f8-435058bb6852", "node_type": null, "metadata": {}, "hash": "9eab8e50e48cf30113be01c1d4af7b0078f143abf3de29d8578a5edc2f903000"}, "3": {"node_id": "46e4f326-ff03-40e6-be2d-f029dad37367", "node_type": null, "metadata": {}, "hash": "60c47a64d1f2677e18a9d7945b7323fc0fc4224a81ff63b7379fe9975a23f157"}}, "hash": "bedd2228d706faa68ea654bb109aaaec7b719d7964e52ab1d886c5f0e4006701", "text": "If the trauma center receiving funds requests such funds be used to generate federal matching funds under Medicaid, the custodian of the funds shall instead issue a check to the Agency for Health Care Administration to accomplish that purpose to the extent that the agency is allowed through the General Appropriations Act.\nd.\u2003Prepare on a biennial basis an audit of the trauma services trust fund specified in sub-subparagraph a., to be delivered to the authorizing county.\n4.\u2003A discretionary sales surtax imposed pursuant to this paragraph shall expire 4 years after the effective date of the surtax, unless reenacted by ordinance subject to approval by a majority of the electors of the county voting in a subsequent referendum.\n5.\u2003Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this paragraph and subsections (2) and (3) in excess of a combined rate of 1 percent.\n(5)\u2003COUNTY PUBLIC HOSPITAL SURTAX.\u2014Any county as defined in s. 125.011(1) may levy the surtax authorized in this subsection pursuant to an ordinance either approved by extraordinary vote of the county commission or conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum. In a county as defined in s. 125.011(1), for the purposes of this subsection, \u201ccounty public general hospital\u201d means a general hospital as defined in s. 395.002 which is owned, operated, maintained, or governed by the county or its agency, authority, or public health trust.\n(a)\u2003The rate shall be 0.5 percent.\n(b)\u2003If the ordinance is conditioned on a referendum, the proposal to adopt the county public hospital surtax shall be placed on the ballot in accordance with subsection (10). The referendum question on the ballot shall include a brief general description of the health care services to be funded by the surtax.\n(c)\u2003Proceeds from the surtax shall be:\n1.\u2003Deposited by the county in a special fund, set aside from other county funds, to be used only for the operation, maintenance, and administration of the county public general hospital; and\n2.\u2003Remitted promptly by the county to the agency, authority, or public health trust created by law which administers or operates the county public general hospital.\n(d)\u2003Except as provided in subparagraphs 1. and 2., the county must continue to contribute each year an amount equal to at least 80 percent of that percentage of the total county budget appropriated for the operation, administration, and maintenance of the county public general hospital from the county\u2019s general revenues in the fiscal year of the county ending September 30, 1991:\n1.\u2003Twenty-five percent of such amount must be remitted to a governing board, agency, or authority that is wholly independent from the public health trust, agency, or authority responsible for the county public general hospital, to be used solely for the purpose of funding the plan for indigent health care services provided for in paragraph (e);\n2.\u2003However, in the first year of the plan, a total of $10 million shall be remitted to such governing board, agency, or authority, to be used solely for the purpose of funding the plan for indigent health care services provided for in paragraph (e), and in the second year of the plan, a total of $15 million shall be so remitted and used.\n(e)\u2003A governing board, agency, or authority shall be chartered by the county commission upon this act becoming law. The governing board, agency, or authority shall adopt and implement a health care plan for indigent health care services. The governing board, agency, or authority shall consist of no more than seven and no fewer than five members appointed by the county commission. The members of the governing board, agency, or authority shall be at least 18 years of age and residents of the county. No member may be employed by or affiliated with a health care provider or the public health trust, agency, or authority responsible for the county", "start_char_idx": 219660, "end_char_idx": 223668, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "46e4f326-ff03-40e6-be2d-f029dad37367": {"__data__": {"id_": "46e4f326-ff03-40e6-be2d-f029dad37367", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f0e8faad-49b3-4437-8a97-c2eb25341c9d", "node_type": null, "metadata": {}, "hash": "bedd2228d706faa68ea654bb109aaaec7b719d7964e52ab1d886c5f0e4006701"}, "3": {"node_id": "be563b4e-ab35-4e68-a192-fbbcae8ea3da", "node_type": null, "metadata": {}, "hash": "c02d7fd576e5f488c665955ce17c6dce961d694fe321ff9133dce81e13d36255"}}, "hash": "60c47a64d1f2677e18a9d7945b7323fc0fc4224a81ff63b7379fe9975a23f157", "text": "health care provider or the public health trust, agency, or authority responsible for the county public general hospital. The following community organizations shall each appoint a representative to a nominating committee: the South Florida Hospital and Healthcare Association, the Miami-Dade County Public Health Trust, the Dade County Medical Association, the Miami-Dade County Homeless Trust, and the Mayor of Miami-Dade County. This committee shall nominate between 10 and 14 county citizens for the governing board, agency, or authority. The slate shall be presented to the county commission and the county commission shall confirm the top five to seven nominees, depending on the size of the governing board. Until such time as the governing board, agency, or authority is created, the funds provided for in subparagraph (d)2. shall be placed in a restricted account set aside from other county funds and not disbursed by the county for any other purpose.\n1.\u2003The plan shall divide the county into a minimum of four and maximum of six service areas, with no more than one participant hospital per service area. The county public general hospital shall be designated as the provider for one of the service areas. Services shall be provided through participants\u2019 primary acute care facilities.\n2.\u2003The plan and subsequent amendments to it shall fund a defined range of health care services for both indigent persons and the medically poor, including primary care, preventive care, hospital emergency room care, and hospital care necessary to stabilize the patient. For the purposes of this section, \u201cstabilization\u201d means stabilization as defined in s. 397.311. Where consistent with these objectives, the plan may include services rendered by physicians, clinics, community hospitals, and alternative delivery sites, as well as at least one regional referral hospital per service area. The plan shall provide that agreements negotiated between the governing board, agency, or authority and providers shall recognize hospitals that render a disproportionate share of indigent care, provide other incentives to promote the delivery of charity care to draw down federal funds where appropriate, and require cost containment, including, but not limited to, case management. From the funds specified in subparagraphs (d)1. and 2. for indigent health care services, service providers shall receive reimbursement at a Medicaid rate to be determined by the governing board, agency, or authority created pursuant to this paragraph for the initial emergency room visit, and a per-member per-month fee or capitation for those members enrolled in their service area, as compensation for the services rendered following the initial emergency visit. Except for provisions of emergency services, upon determination of eligibility, enrollment shall be deemed to have occurred at the time services were rendered. The provisions for specific reimbursement of emergency services shall be repealed on July 1, 2001, unless otherwise reenacted by the Legislature. The capitation amount or rate shall be determined before program implementation by an independent actuarial consultant. In no event shall such reimbursement rates exceed the Medicaid rate. The plan must also provide that any hospitals owned and operated by government entities on or after the effective date of this act must, as a condition of receiving funds under this subsection, afford public access equal to that provided under s. 286.011 as to any meeting of the governing board, agency, or authority the subject of which is budgeting resources for the retention of charity care, as that term is defined in the rules of the Agency for Health Care Administration. The plan shall also include innovative health care programs that provide cost-effective alternatives to traditional methods of service and delivery funding.\n3.\u2003The plan\u2019s benefits shall be made available to all county residents currently eligible to receive health care services as indigents or medically poor as defined in paragraph (4)(d).\n4.\u2003Eligible residents who participate in the health care plan shall receive coverage for a period of 12 months or the period extending from the time of enrollment to the end of the current fiscal year, per enrollment period, whichever is less.\n5.\u2003At the end of each fiscal year, the governing board, agency, or authority shall prepare an audit that reviews the budget", "start_char_idx": 223651, "end_char_idx": 228073, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "be563b4e-ab35-4e68-a192-fbbcae8ea3da": {"__data__": {"id_": "be563b4e-ab35-4e68-a192-fbbcae8ea3da", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "46e4f326-ff03-40e6-be2d-f029dad37367", "node_type": null, "metadata": {}, "hash": "60c47a64d1f2677e18a9d7945b7323fc0fc4224a81ff63b7379fe9975a23f157"}, "3": {"node_id": "3e12eaef-b2e1-4e00-a891-81d5255f708d", "node_type": null, "metadata": {}, "hash": "c3748d6843476fbe751f7f911d311f25c1e98c4f608ae483145674a069bfc3e0"}}, "hash": "c02d7fd576e5f488c665955ce17c6dce961d694fe321ff9133dce81e13d36255", "text": "governing board, agency, or authority shall prepare an audit that reviews the budget of the plan, delivery of services, and quality of services, and makes recommendations to increase the plan\u2019s efficiency. The audit shall take into account participant hospital satisfaction with the plan and assess the amount of poststabilization patient transfers requested, and accepted or denied, by the county public general hospital.\n(f)\u2003Notwithstanding any other provision of this section, a county may not levy local option sales surtaxes authorized in this subsection and subsections (2) and (3) in excess of a combined rate of 1 percent.\n(6)\u2003SCHOOL CAPITAL OUTLAY SURTAX.\u2014\n(a)\u2003The school board in each county may levy, pursuant to resolution conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum, a discretionary sales surtax at a rate that may not exceed 0.5 percent.\n(b)\u2003The resolution must include a statement that provides a brief and general description of the school capital outlay projects to be funded by the surtax. The resolution must include a statement that the revenues collected must be shared with eligible charter schools based on their proportionate share of the total school district enrollment. The statement must conform to the requirements of s. 101.161 and shall be placed on the ballot by the governing body of the county. The following question shall be placed on the ballot:\n FOR THE\n\n CENTS TAX\n\n AGAINST THE\n\n CENTS TAX\n\n2(c)\u2003The resolution providing for the imposition of the surtax must set forth a plan for use of the surtax proceeds for fixed capital expenditures or fixed capital costs associated with the construction, reconstruction, or improvement of school facilities and campuses which have a useful life expectancy of 5 or more years, and any land acquisition, land improvement, design, and engineering costs related thereto, or any purchase, lease-purchase, lease, or maintenance of school buses, as defined in s. 1006.25, which have a life expectancy of 5 years or more. Additionally, the plan shall include the costs of retrofitting and providing for technology implementation, including hardware and software, for the various sites within the school district. Surtax revenues may be used to service bond indebtedness to finance projects authorized by this subsection, and any interest accrued thereto may be held in trust to finance such projects. Neither the proceeds of the surtax nor any interest accrued thereto shall be used for operational expenses. Surtax revenues shared with charter schools shall be expended by the charter school in a manner consistent with the allowable uses set forth in s. 1013.62(4). All revenues and expenditures shall be accounted for in a charter school\u2019s monthly or quarterly financial statement pursuant to s. 1002.33(9). The eligibility of a charter school to receive funds under this subsection shall be determined in accordance with s. 1013.62(1). If a school\u2019s charter is not renewed or is terminated and the school is dissolved under the provisions of law under which the school was organized, any unencumbered funds received under this subsection shall revert to the sponsor.\n(d)\u2003Surtax revenues collected by the Department of Revenue pursuant to this subsection shall be distributed to the school board imposing the surtax in accordance with law.\n(7)\u2003VOTER-APPROVED INDIGENT CARE SURTAX.\u2014\n(a)1.\u2003The governing body in each county that has a population of fewer than 800,000 residents may levy an indigent care surtax pursuant to an ordinance conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum. The surtax may be levied at a rate not to exceed 0.5 percent, except that if a publicly supported medical school is located in the county, the rate shall not exceed 1 percent.\n2.\u2003Notwithstanding", "start_char_idx": 228084, "end_char_idx": 231980, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3e12eaef-b2e1-4e00-a891-81d5255f708d": {"__data__": {"id_": "3e12eaef-b2e1-4e00-a891-81d5255f708d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "be563b4e-ab35-4e68-a192-fbbcae8ea3da", "node_type": null, "metadata": {}, "hash": "c02d7fd576e5f488c665955ce17c6dce961d694fe321ff9133dce81e13d36255"}, "3": {"node_id": "20cbfc49-2977-47b1-b333-b5b0072e98da", "node_type": null, "metadata": {}, "hash": "966c9cd3c2bb1216da30c49c94d5433214919feacd1ffe55e52f3582d0e53681"}}, "hash": "c3748d6843476fbe751f7f911d311f25c1e98c4f608ae483145674a069bfc3e0", "text": "the county, the rate shall not exceed 1 percent.\n2.\u2003Notwithstanding subparagraph 1., the governing body of any county that has a population of fewer than 50,000 residents may levy an indigent care surtax pursuant to an ordinance conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum. The surtax may be levied at a rate not to exceed 1 percent.\n(b)\u2003A statement that includes a brief and general description of the purposes to be funded by the surtax and that conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing body of the county. The following questions shall be placed on the ballot:\nFOR THE.\u2002.\u2002.\u2002.CENTS TAX\nAGAINST THE.\u2002.\u2002.\u2002.CENTS TAX\n\n(c)1.\u2003The ordinance adopted by the governing body providing for the imposition of the surtax must set forth a plan for providing health care services to qualified residents, as defined in paragraph (d). The plan and subsequent amendments to it shall fund a broad range of health care services for indigent persons and the medically poor, including, but not limited to, primary care and preventive care, as well as hospital care. It shall emphasize a continuity of care in the most cost-effective setting, taking into consideration a high quality of care and geographic access. Where consistent with these objectives, it shall include, without limitation, services rendered by physicians, clinics, community hospitals, mental health centers, and alternative delivery sites, as well as at least one regional referral hospital where appropriate. It shall provide that agreements negotiated between the county and providers shall include reimbursement methodologies that take into account the cost of services rendered to eligible patients, recognize hospitals that render a disproportionate share of indigent care, provide other incentives to promote the delivery of charity care, and require cost containment, including, but not limited to, case management. The plan must also include innovative health care programs that provide cost-effective alternatives to traditional methods of service delivery and funding.\n2.\u2003In addition to the uses specified or services required to be provided under this subsection, the ordinance adopted by a county that has a population of fewer than 50,000 residents may pledge surtax proceeds to service new or existing bond indebtedness incurred to finance, plan, construct, or reconstruct a public or not-for-profit hospital in such county and any land acquisition, land improvement, design, or engineering costs related to such hospital, if the governing body of the county determines that a public or not-for-profit hospital existing at the time of issuance of the bonds authorized under this subparagraph would, more likely than not, otherwise cease to operate. The plan required under this paragraph may, by an extraordinary vote of the governing body of such county, provide that some or all of the surtax revenues and any interest earned must be expended for the purpose of servicing such bond indebtedness. Such county may also use the services of the Division of Bond Finance of the State Board of Administration pursuant to the State Bond Act to issue bonds under this subparagraph. A jurisdiction may not issue bonds under this subparagraph more frequently than once per year. Any county that has a population of fewer than 50,000 residents at the time any bonds authorized in this subparagraph are issued retains the authority granted under this subparagraph throughout the terms of such bonds, including the term of any refinancing bonds, regardless of any subsequent increase in population which would result in such county having 50,000 or more residents.\n(d)\u2003For the purpose of this subsection, the term \u201cqualified residents\u201d means residents of the authorizing county who are:\n1.\u2003Qualified as indigent persons as certified by the authorizing county;\n2.\u2003Certified by the authorizing county as meeting the definition of the medically poor, defined as persons having insufficient income, resources, and assets to provide the needed medical care without using resources required to meet basic needs for shelter,", "start_char_idx": 231994, "end_char_idx": 236187, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "20cbfc49-2977-47b1-b333-b5b0072e98da": {"__data__": {"id_": "20cbfc49-2977-47b1-b333-b5b0072e98da", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3e12eaef-b2e1-4e00-a891-81d5255f708d", "node_type": null, "metadata": {}, "hash": "c3748d6843476fbe751f7f911d311f25c1e98c4f608ae483145674a069bfc3e0"}, "3": {"node_id": "d7eaae1c-2952-418c-aaf6-c1178be3ca2f", "node_type": null, "metadata": {}, "hash": "b9feb7f1af62b66bdbd11e20b0f91391553a20b7a54961a05d2d301936b97715"}}, "hash": "966c9cd3c2bb1216da30c49c94d5433214919feacd1ffe55e52f3582d0e53681", "text": "to provide the needed medical care without using resources required to meet basic needs for shelter, food, clothing, and personal expenses; not being eligible for any other state or federal program or having medical needs that are not covered by any such program; or having insufficient third-party insurance coverage. In all cases, the authorizing county shall serve as the payor of last resort; or\n3.\u2003Participating in innovative, cost-effective programs approved by the authorizing county.\n(e)\u2003Moneys collected pursuant to this subsection remain the property of the state and shall be distributed by the Department of Revenue on a regular and periodic basis to the clerk of the circuit court as ex officio custodian of the funds of the authorizing county. The clerk of the circuit court shall:\n1.\u2003Maintain the moneys in an indigent health care trust fund.\n2.\u2003Invest any funds held on deposit in the trust fund pursuant to general law.\n3.\u2003Disburse the funds, including any interest earned, to any provider of health care services, as provided in paragraphs (c) and (d), upon directive from the authorizing county.\n4.\u2003Disburse the funds, including any interest earned, to service any bond indebtedness authorized in this subsection upon directive from the authorizing county, which directive may be irrevocably given at the time the bond indebtedness is incurred.\n(f)\u2003Notwithstanding any other provision of this section, a county may not levy local option sales surtaxes authorized in this subsection and subsections (2) and (3) in excess of a combined rate of 1 percent or, if a publicly supported medical school is located in the county or the county has a population of fewer than 50,000 residents, in excess of a combined rate of 1.5 percent.\n(8)\u2003EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.\u2014\n(a)\u2003The governing authority of a county, other than a county that has imposed two separate discretionary surtaxes without expiration, may, by ordinance, levy a discretionary sales surtax of up to 1 percent for emergency fire rescue services and facilities as provided in this subsection. As used in this subsection, the term \u201cemergency fire rescue services\u201d includes, but is not limited to, preventing and extinguishing fires; protecting and saving life and property from fires or natural or intentional acts or disasters; enforcing municipal, county, or state fire prevention codes and laws pertaining to the prevention and control of fires; and providing prehospital emergency medical treatment.\n(b)\u2003Upon the adoption of the ordinance, the levy of the surtax must be placed on the ballot by the governing authority of the county enacting the ordinance. The ordinance will take effect if approved by a majority of the electors of the county voting in a referendum held for such purpose. The referendum shall be placed on the ballot of a general election. The ballot for the referendum must conform to the requirements of s. 101.161.\n1(c)\u2003Pursuant to s. 212.054(4), the proceeds of the discretionary sales surtax collected under this subsection, less an administrative fee that may be retained by the Department of Revenue, shall be distributed by the department to the county. The county shall distribute the proceeds it receives from the department to each local government entity providing emergency fire rescue services in the county. The surtax proceeds, less an administrative fee not to exceed 2 percent of the surtax collected, shall be distributed by the county based on each entity\u2019s average annual expenditures for fire control and emergency fire rescue services in the 5 fiscal years preceding the fiscal year in which the surtax takes effect in proportion to the average annual total of the expenditures for such entities in the 5 fiscal years preceding the fiscal year in which the surtax takes effect. The county shall revise the distribution proportions to reflect a change in the service area of an entity receiving a", "start_char_idx": 236162, "end_char_idx": 240102, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d7eaae1c-2952-418c-aaf6-c1178be3ca2f": {"__data__": {"id_": "d7eaae1c-2952-418c-aaf6-c1178be3ca2f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "20cbfc49-2977-47b1-b333-b5b0072e98da", "node_type": null, "metadata": {}, "hash": "966c9cd3c2bb1216da30c49c94d5433214919feacd1ffe55e52f3582d0e53681"}, "3": {"node_id": "4de4733c-3c8e-4471-ae8c-1fc14daa606e", "node_type": null, "metadata": {}, "hash": "a77d4ac5a9f5f2f49030d1a399c531946801d93a0d38672101407264a79dd301"}}, "hash": "b9feb7f1af62b66bdbd11e20b0f91391553a20b7a54961a05d2d301936b97715", "text": "distribution proportions to reflect a change in the service area of an entity receiving a distribution of the surtax proceeds. If an entity declines its share of surtax revenue, such revenue shall be redistributed proportionally to the entities that are participating in the sharing of such revenue based on each participating entity\u2019s average annual expenditures for fire control and emergency fire rescue services in the preceding 5 fiscal years in proportion to the average annual total of the expenditures for the participating entities in the preceding 5 fiscal years.\n(d)\u2003If a local government entity requests personnel or equipment from any other service provider on a long-term basis and the personnel or equipment is provided, the local government entity providing the service is entitled to payment from the requesting service provider from that provider\u2019s share of the surtax proceeds for all costs of the equipment or personnel.\n(e)\u2003Upon the surtax taking effect and initiation of collections, each local government entity receiving a share of surtax proceeds shall reduce the ad valorem tax levy or any non-ad valorem assessment for fire control and emergency rescue services in its next and subsequent budgets by the estimated amount of revenue provided by the surtax.\n(f)\u2003Use of surtax proceeds authorized under this subsection does not relieve a local government entity from complying with chapter 200 and any related provision of law that establishes millage caps or limits undesignated budget reserves and procedures for establishing rollback rates for ad valorem taxes and budget adoption. If surtax collections exceed projected collections in any fiscal year, any surplus distribution shall be used to further reduce ad valorem taxes in the next fiscal year. These proceeds shall be applied as a rebate to the final millage, after the TRIM notice is completed in accordance with this provision. If a local government entity receiving a share of the surtax is unable to further reduce ad valorem taxes because the millage rate is zero, the funds shall be applied to reduce any non-ad valorem assessments levied for the purposes described in this section. If no ad valorem or non-ad valorem reduction is possible, the surplus surtax collections shall be returned to the county, and the county shall reduce the county millage rates to offset the surplus surtax proceeds.\n(g)\u2003Surtax collections shall be initiated on January 1 of the year following a successful referendum in order to coincide with s. 212.054(5).\n(h)\u2003Notwithstanding s. 212.054, if a multicounty independent special district created pursuant to chapter 67-764, Laws of Florida, levies ad valorem taxes on district property to fund emergency fire rescue services within the district and is required by s. 2, Art. VII of the State Constitution to maintain a uniform ad valorem tax rate throughout the district, the county may not levy the discretionary sales surtax authorized by this subsection within the boundaries of the district.\n(9)\u2003PENSION LIABILITY SURTAX.\u2014\n(a)\u2003The governing body of a county may levy a pension liability surtax to fund an underfunded defined benefit retirement plan or system, pursuant to an ordinance conditioned to take effect upon approval by a majority vote of the electors of the county voting in a referendum, at a rate that may not exceed 0.5 percent. The county may not impose a pension liability surtax unless the underfunded defined benefit retirement plan or system is below 80 percent of actuarial funding at the time the ordinance or referendum is passed. The most recent actuarial report submitted to the Department of Management Services pursuant to s. 112.63 must be used to establish the level of actuarial funding for purposes of determining eligibility to impose the surtax. The governing body of a county may only impose the surtax if:\n1.\u2003An employee, including a police officer or firefighter, who enters employment on or after the date when the local government", "start_char_idx": 240113, "end_char_idx": 244103, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4de4733c-3c8e-4471-ae8c-1fc14daa606e": {"__data__": {"id_": "4de4733c-3c8e-4471-ae8c-1fc14daa606e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d7eaae1c-2952-418c-aaf6-c1178be3ca2f", "node_type": null, "metadata": {}, "hash": "b9feb7f1af62b66bdbd11e20b0f91391553a20b7a54961a05d2d301936b97715"}, "3": {"node_id": "e91b2b28-f0b5-45aa-b276-f1e2274857d0", "node_type": null, "metadata": {}, "hash": "78419904b1d985a76ca833a9a3ed838b41354b894dd9ae6579d4caf187c82da6"}}, "hash": "a77d4ac5a9f5f2f49030d1a399c531946801d93a0d38672101407264a79dd301", "text": "police officer or firefighter, who enters employment on or after the date when the local government certifies that the defined benefit retirement plan or system formerly available to such an employee has been closed may not enroll in a defined benefit retirement plan or system that will receive surtax proceeds.\n2.\u2003The local government and the collective bargaining representative for the members of the underfunded defined benefit retirement plan or system or, if there is no representative, a majority of the members of the plan or system, mutually consent to requiring each member to make an employee retirement contribution of at least 10 percent of each member\u2019s salary for each pay period beginning with the first pay period after the plan or system is closed.\n3.\u2003The pension board of trustees for the underfunded defined benefit retirement plan or system, if such board exists, is prohibited from participating in the collective bargaining process and engaging in the determination of pension benefits.\n4.\u2003The county currently levies a local government infrastructure surtax pursuant to subsection (2) which is scheduled to terminate and is not subject to renewal.\n5.\u2003The pension liability surtax does not take effect until the local government infrastructure surtax described in subparagraph 4. is terminated.\n(b)\u2003A referendum to adopt a pension liability surtax must meet the requirements of s. 101.161 and must include a brief and general description of the purposes for which the surtax proceeds will be used.\n1(c)\u2003Pursuant to s. 212.054(4), the proceeds of the surtax collected under this subsection, less an administrative fee that may be retained by the department, shall be distributed by the department to the local government.\n(d)\u2003The local government may use the pension liability surtax proceeds in the following manner:\n1.\u2003If the proceeds of the pension liability surtax have been actuarially recognized as provided in s. 112.64(6), the local government must distribute the proceeds to an eligible defined benefit retirement plan or system, not including the Florida Retirement System.\n2.\u2003If the proceeds of the pension liability surtax have not been actuarially recognized, the local government is authorized to distribute the proceeds to an eligible defined benefit retirement plan or system, not including the Florida Retirement System, to pledge the proceeds of the surtax to repay debts incurred for the purpose of making advanced payments toward the unfunded liability of an underfunded defined benefit retirement plan or system, and to reimburse itself from the proceeds of the surtax for any borrowing costs associated with such debts.\n(e)\u2003The ordinance providing for the imposition of the pension liability surtax must specify how the proceeds will be used:\n1.\u2003The ordinance must specify the method of determining the percentage of the proceeds, and the frequency of such payments, distributed to each eligible defined benefit retirement plan or system if the proceeds of the pension liability surtax are actuarially recognized as provided in s. 112.64(6).\n2.\u2003The ordinance must specify the local government\u2019s intention to incur debt for the purpose of making advanced payments toward the unfunded liability of an underfunded defined benefit retirement plan or system if the proceeds of the pension liability surtax are not actuarially recognized as provided in s. 112.64(6).\n(f)\u2003A pension liability surtax imposed pursuant to this subsection shall terminate on December 31 of the year in which the actuarial funding level is expected to reach or exceed 100 percent for the defined benefit retirement plan or system for which the surtax was levied or December 31, 2060, whichever occurs first. The most recent actuarial report submitted to the Department of Management Services pursuant to s. 112.63 must be used to establish the level of actuarial funding.\n(g)\u2003Notwithstanding any other provision of this section, a county may not levy local option sales surtaxes authorized in this subsection and subsections (2), (3),", "start_char_idx": 244095, "end_char_idx": 248145, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e91b2b28-f0b5-45aa-b276-f1e2274857d0": {"__data__": {"id_": "e91b2b28-f0b5-45aa-b276-f1e2274857d0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4de4733c-3c8e-4471-ae8c-1fc14daa606e", "node_type": null, "metadata": {}, "hash": "a77d4ac5a9f5f2f49030d1a399c531946801d93a0d38672101407264a79dd301"}, "3": {"node_id": "edcd795e-ab8b-497b-985b-8487f0079aea", "node_type": null, "metadata": {}, "hash": "d59dd02ff5711d08f2551e2f043abfc037d8b63f69ffb9a96934b3951bf46aa3"}}, "hash": "78419904b1d985a76ca833a9a3ed838b41354b894dd9ae6579d4caf187c82da6", "text": "sales surtaxes authorized in this subsection and subsections (2), (3), (4), and (5) in excess of a combined rate of 1 percent.\n(10)\u2003DATES FOR REFERENDA.\u2014A referendum to adopt or amend a local government discretionary sales surtax under this section must be held at a general election as defined in s. 97.021.\n(11)\u2003PERFORMANCE AUDIT.\u2014\n(a)\u2003To adopt a discretionary sales surtax under this section, an independent certified public accountant licensed pursuant to chapter 473 shall conduct a performance audit of the program associated with the proposed surtax.\n(b)1.\u2003At least 180 days before the referendum is held, the county or school district shall provide a copy of the final resolution or ordinance to the Office of Program Policy Analysis and Government Accountability.\n2.\u2003Within 60 days after receiving the final resolution or ordinance, the Office of Program Policy Analysis and Government Accountability shall procure the certified public accountant and may use carryforward funds to pay for the services of the certified public accountant.\n3.\u2003At least 60 days before the referendum is held, the performance audit must be completed and the audit report, including any findings, recommendations, or other accompanying documents, must be made available on the official website of the county or school district.\n4.\u2003The county or school district shall keep the information on its website for 2 years from the date it was posted.\n5.\u2003The failure to comply with the requirements under subparagraph 1. or subparagraph 3. renders any referendum held to adopt a discretionary sales surtax void.\n(c)\u2003For purposes of this subsection, the term \u201cperformance audit\u201d means an examination of the program conducted according to applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies. At a minimum, a performance audit must include an examination of issues related to the following:\n1.\u2003The economy, efficiency, or effectiveness of the program.\n2.\u2003The structure or design of the program to accomplish its goals and objectives.\n3.\u2003Alternative methods of providing program services or products.\n4.\u2003Goals, objectives, and performance measures used by the program to monitor and report program accomplishments.\n5.\u2003The accuracy or adequacy of public documents, reports, and requests prepared by the county or school district which relate to the program.\n6.\u2003Compliance of the program with appropriate policies, rules, and laws.\n(d)\u2003This subsection does not apply to a referendum held to adopt the same discretionary surtax that was in place during the month of December immediately before the date of the referendum.\nHistory.\u2014s. 2, ch. 76-284; s. 5, ch. 82-154; s. 3, ch. 83-3; s. 1, ch. 84-373; s. 1, ch. 84-555; s. 25, ch. 85-180; s. 70, ch. 85-342; s. 8, ch. 87-99; s. 1, ch. 87-100; s. 2, ch. 87-239; s. 12, ch. 87-548; s. 85, ch. 90-132; s. 4, ch. 90-203; s. 1, ch. 90-282; ss. 2, 3, ch. 91-81; s. 29, ch. 91-112; s. 2, ch. 91-418; s. 1, ch. 91-423; s. 148, ch. 92-279; ss. 1, 2, ch. 92-309; s. 55, ch. 92-326; s. 3, ch. 93-207; s. 3, ch. 93-222; s. 51, ch. 94-356; s. 1, ch. 95-258; s. 1, ch. 96-240; s. 1, ch. 97-83; s. 17, ch. 97-384; s. 7, ch. 98-258; s. 9, ch. 98-342; s. 4, ch. 99-4; s. 1, ch. 99-340; s. 54, ch.", "start_char_idx": 248169, "end_char_idx": 251437, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "edcd795e-ab8b-497b-985b-8487f0079aea": {"__data__": {"id_": "edcd795e-ab8b-497b-985b-8487f0079aea", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e91b2b28-f0b5-45aa-b276-f1e2274857d0", "node_type": null, "metadata": {}, "hash": "78419904b1d985a76ca833a9a3ed838b41354b894dd9ae6579d4caf187c82da6"}, "3": {"node_id": "2b25db67-a8da-41be-96f4-271e6aeee7f0", "node_type": null, "metadata": {}, "hash": "82dfc12d0e4167a07ab119609a0e9db687ca0157f141558ec9470e00b1f0d19b"}}, "hash": "d59dd02ff5711d08f2551e2f043abfc037d8b63f69ffb9a96934b3951bf46aa3", "text": "99-4; s. 1, ch. 99-340; s. 54, ch. 99-385; s. 40, ch. 2000-151; ss. 10, 11, 13, 16, ch. 2000-312; s. 78, ch. 2000-318; s. 33, ch. 2001-60; s. 100, ch. 2002-20; s. 7, ch. 2002-196; s. 1, ch. 2003-77; ss. 33, 42, ch. 2003-254; s. 91, ch. 2003-402; s. 6, ch. 2004-41; s. 1, ch. 2004-66; s. 1, ch. 2004-259; s. 3, ch. 2005-55; s. 1, ch. 2005-56; s. 1, ch. 2005-96; s. 1, ch. 2005-242; s. 1, ch. 2006-66; s. 2, ch. 2006-223; s. 14, ch. 2007-196; s. 19, ch. 2009-96; s. 1, ch. 2009-132; s. 1, ch. 2009-146; s. 1, ch. 2009-182; s. 1, ch. 2010-154; s. 1, ch. 2010-225; s. 5, ch. 2011-15; s. 3, ch. 2012-117; s. 14, ch. 2013-198; s. 6, ch. 2015-100; s. 1, ch. 2015-169; s. 2, ch. 2016-146; s. 2, ch. 2016-225; s. 64, ch. 2016-241; s. 27, ch. 2017-173; ss. 34, 35, 62, ch. 2018-118; s. 22, ch. 2018-158; s. 1, ch. 2019-64; s. 12, ch. 2019-159; s. 3, ch. 2019-169; s. 18, ch. 2020-10; s. 23, ch. 2021-2; s. 21, ch. 2022-97.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n2Note.\u2014Section 22, ch. 2022-97, provides that \u201c[t]he additional uses of surtax proceeds authorized by the amendments made by this act to s. 212.055(6)(c), Florida Statutes, may apply to a surtax in effect on the date this act becomes a law only to the extent such use was authorized in the original referendum adopting the surtax or is authorized pursuant to a subsequent resolution conditioned to take effect only upon approval of a majority vote of the electors of the county voting in a referendum.\u201d\n1212.0596\u2003Taxation of remote sales.\u2014\n(1)\u2003As used in this chapter, the term:\n(a)\u2003\u201cRemote sale\u201d means a retail sale of tangible personal property ordered by mail, telephone, the Internet, or other means of communication from a person who receives the order outside of this state and transports the property or causes the property to be transported from any jurisdiction, including this state, to a location in this state. For purposes of this paragraph, tangible personal property delivered to a location within this state is presumed to be used, consumed, distributed, or stored to be used or consumed in this state.\n(b)\u2003\u201cSubstantial number of remote sales\u201d means any number of taxable remote sales in the previous calendar year in which the sum of the sales prices, as defined in s. 212.02(16), exceeded $100,000.\n(2)\u2003Every person making a substantial number of remote sales is a dealer for", "start_char_idx": 251472, "end_char_idx": 254366, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2b25db67-a8da-41be-96f4-271e6aeee7f0": {"__data__": {"id_": "2b25db67-a8da-41be-96f4-271e6aeee7f0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "edcd795e-ab8b-497b-985b-8487f0079aea", "node_type": null, "metadata": {}, "hash": "d59dd02ff5711d08f2551e2f043abfc037d8b63f69ffb9a96934b3951bf46aa3"}, "3": {"node_id": "a82c6fd1-54b9-4e6c-af2c-26a639b53296", "node_type": null, "metadata": {}, "hash": "082c5c9544a6cffbb2bee82f0a878a0b22699512448b586847d06f1fbecfa173"}}, "hash": "82dfc12d0e4167a07ab119609a0e9db687ca0157f141558ec9470e00b1f0d19b", "text": "person making a substantial number of remote sales is a dealer for purposes of this chapter.\n(3)\u2003The department may establish by rule procedures for collecting the use tax from unregistered persons who but for their remote purchases would not be required to remit sales or use tax directly to the department. The procedures may provide for waiver of registration, provisions for irregular remittance of tax, elimination of the collection allowance, and nonapplication of local option surtaxes.\n(4)\u2003A marketplace provider that is a dealer under this chapter or a person who is required to collect and remit sales tax on remote sales is required to collect surtax when the taxable item of tangible personal property is delivered within a county imposing a surtax as provided in s. 212.054(3)(a).\nHistory.\u2014s. 3, ch. 87-402; s. 84, ch. 90-132; s. 30, ch. 91-112; s. 1, ch. 92-207; s. 1112, ch. 95-147; s. 34, ch. 95-280; s. 3, ch. 97-99; s. 25, ch. 2017-36; s. 5, ch. 2021-2.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n1212.05965\u2003Taxation of marketplace sales.\u2014\n(1)\u2003As used in this chapter, the term:\n(a)\u2003\u201cMarketplace\u201d means any physical place or electronic medium through which tangible personal property is offered for sale.\n(b)\u2003\u201cMarketplace provider\u201d means a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property in a marketplace and who directly, or indirectly through agreements or arrangements with third parties, collects payment from the customer and transmits all or part of the payment to the marketplace seller, regardless of whether the marketplace provider receives compensation or other consideration in exchange for its services.\n1.\u2003The term does not include a person who solely provides travel agency services. As used in this subparagraph, the term \u201ctravel agency services\u201d means arranging, booking, or otherwise facilitating for a commission, fee, or other consideration vacation or travel packages, rental cars, or other travel reservations; tickets for domestic or foreign travel by air, rail, ship, bus, or other mode of transportation; or hotel or other lodging accommodations.\n2.\u2003The term does not include a person who is a delivery network company unless the delivery network company is a registered dealer for purposes of this chapter and the delivery network company notifies all local merchants that sell through the delivery network company\u2019s website or mobile application that the delivery network company is subject to the requirements of a marketplace provider under this section. As used in this subparagraph, the term:\na.\u2003\u201cDelivery network company\u201d means a person who maintains a website or mobile application used to facilitate delivery services, the sale of local products, or both.\nb.\u2003\u201cDelivery network courier\u201d means a person who provides delivery services through a delivery network company website or mobile application using a personal means of transportation, such as a motor vehicle as defined in s. 320.01(1), bicycle, scooter, or other similar means of transportation; using public transportation; or by walking.\nc.\u2003\u201cDelivery services\u201d means the pickup and delivery by a delivery network", "start_char_idx": 254339, "end_char_idx": 258106, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a82c6fd1-54b9-4e6c-af2c-26a639b53296": {"__data__": {"id_": "a82c6fd1-54b9-4e6c-af2c-26a639b53296", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2b25db67-a8da-41be-96f4-271e6aeee7f0", "node_type": null, "metadata": {}, "hash": "82dfc12d0e4167a07ab119609a0e9db687ca0157f141558ec9470e00b1f0d19b"}, "3": {"node_id": "b3513746-0eb5-4173-b84f-7d68fa9fd6e4", "node_type": null, "metadata": {}, "hash": "db84e486748bb588f179dd9deb87ad48482d32738ff5d3e0e59f0276a323b847"}}, "hash": "082c5c9544a6cffbb2bee82f0a878a0b22699512448b586847d06f1fbecfa173", "text": "services\u201d means the pickup and delivery by a delivery network courier of one or more local products from a local merchant to a customer, which may include the selection, collection, and purchase of the local product in connection with the delivery. The term does not include any delivery requiring more than 75 miles of travel from the local merchant to the customer.\nd.\u2003\u201cLocal merchant\u201d means a kitchen, a restaurant, or a third-party merchant, including a grocery store, retail store, convenience store, or business of another type, which is not under common ownership or control of the delivery network company.\ne.\u2003\u201cLocal product\u201d means any tangible personal property, including food but excluding freight, mail, or a package to which postage has been affixed.\n3.\u2003The term does not include a payment processor business that processes payment transactions from various channels, such as charge cards, credit cards, or debit cards, and whose sole activity with respect to marketplace sales is to process payment transactions between two or more parties.\n(c)\u2003\u201cMarketplace seller\u201d means a person who has an agreement with a marketplace provider that is a dealer under this chapter and who makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by the marketplace provider.\n(2)\u2003A marketplace provider that has a physical presence in this state or who is making or facilitating through a marketplace a substantial number of remote sales as defined in s. 212.0596(1) is a dealer for purposes of this chapter.\n(3)\u2003A marketplace provider that is a dealer under this chapter shall certify to its marketplace sellers that it will collect and remit the tax imposed under this chapter on taxable retail sales made through the marketplace. Such certification may be included in the agreement between the marketplace provider and the marketplace seller.\n(4)(a)\u2003A marketplace seller may not collect and remit the tax under this chapter on a taxable retail sale when the sale is made through the marketplace and the marketplace provider certifies, as required under subsection (3), that it will collect and remit such tax. A marketplace seller shall exclude such sales made through the marketplace from the marketplace seller\u2019s tax return under s. 212.11.\n(b)1.\u2003A marketplace seller who has a physical presence in this state shall register and shall collect and remit the tax imposed under this chapter on all taxable retail sales made outside of the marketplace.\n2.\u2003A marketplace seller who is not described under subparagraph 1. but who makes a substantial number of remote sales as defined in s. 212.0596(1) shall register and shall collect and remit the tax imposed under this chapter on all taxable retail sales made outside of the marketplace. For the purpose of determining whether a marketplace seller made a substantial number of remote sales, the marketplace seller shall consider only those sales made outside of a marketplace.\n(5)(a)\u2003A marketplace provider that is a dealer under this chapter shall allow the department to examine and audit its books and records pursuant to s. 212.13. For retail sales facilitated through a marketplace, the department may not examine or audit the books and records of marketplace sellers, nor may the department assess marketplace sellers except to the extent that the marketplace provider seeks relief under paragraph (b). The department may examine, audit, and assess a marketplace seller for retail sales made outside of a marketplace under paragraph (4)(b). This paragraph does not provide relief to a marketplace seller who is under audit; has been issued a bill, notice, or demand for payment; or is under an administrative or judicial proceeding before July 1, 2021.\n(b)\u2003The marketplace provider is relieved of liability for the tax on the retail sale and the marketplace seller or customer is liable for the tax imposed under this chapter if the marketplace provider demonstrates to the department\u2019s satisfaction that the marketplace provider made a reasonable effort to obtain accurate information related to the retail sales facilitated through the marketplace from the marketplace seller, but that the failure to collect and", "start_char_idx": 258110, "end_char_idx": 262325, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b3513746-0eb5-4173-b84f-7d68fa9fd6e4": {"__data__": {"id_": "b3513746-0eb5-4173-b84f-7d68fa9fd6e4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a82c6fd1-54b9-4e6c-af2c-26a639b53296", "node_type": null, "metadata": {}, "hash": "082c5c9544a6cffbb2bee82f0a878a0b22699512448b586847d06f1fbecfa173"}, "3": {"node_id": "f587c247-96c8-4f10-b01f-785e65649b81", "node_type": null, "metadata": {}, "hash": "75082fdaffbcf87cfe3c049944a5415640053765298de1ed3a1f72bad5882492"}}, "hash": "db84e486748bb588f179dd9deb87ad48482d32738ff5d3e0e59f0276a323b847", "text": "through the marketplace from the marketplace seller, but that the failure to collect and remit the correct amount of tax imposed under this chapter was due to the provision of incorrect or incomplete information to the marketplace provider by the marketplace seller. This paragraph does not apply to a retail sale for which the marketplace provider is the seller if the marketplace provider and the marketplace seller are related parties or if transactions between a marketplace seller and marketplace buyer are not conducted at arm\u2019s length.\n(6)\u2003For purposes of registration pursuant to s. 212.18, a marketplace is deemed a separate place of business.\n(7)\u2003A marketplace provider and a marketplace seller may agree by contract or otherwise that if a marketplace provider pays the tax imposed under this chapter on a retail sale facilitated through a marketplace for a marketplace seller as a result of an audit or otherwise, the marketplace provider has the right to recover such tax and any associated interest and penalties from the marketplace seller.\n(8)\u2003This section may not be construed to authorize the state to collect sales tax from both the marketplace provider and the marketplace seller on the same retail sale.\n(9)\u2003Chapter 213 applies to the administration of this section to the extent that chapter does not conflict with this section.\n(10)\u2003Notwithstanding any other law, the marketplace provider is also responsible for collecting and remitting any prepaid wireless E911 fee under s. 365.172, waste tire fee under s. 403.718, and lead-acid battery fee under s. 403.7185 at the time of sale for taxable retail sales made through its marketplace.\n(11)\u2003Notwithstanding paragraph (4)(a), the marketplace provider and the marketplace seller may contractually agree to have the marketplace seller collect and remit all applicable taxes and fees if the marketplace seller:\n(a)\u2003Has annual United States gross sales of more than $1 billion, including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor;\n(b)\u2003Provides evidence to the marketplace provider that it is registered under s. 212.18; and\n(c)\u2003Notifies the department in a manner prescribed by the department that the marketplace seller will collect and remit all applicable taxes and fees on its sales through the marketplace and is liable for failure to collect or remit applicable taxes and fees on its sales.\nHistory.\u2014ss. 6, 7, ch. 2021-2.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.0597\u2003Maximum tax on fractional aircraft ownership interests.\u2014The maximum tax imposed under this chapter, including any discretionary sales surtax under s. 212.055, is limited to $300 on the sale or use in this state of a fractional ownership interest in aircraft pursuant to a fractional aircraft ownership program. The tax applies to the total consideration paid for the fractional ownership interest, including any amounts paid by the fractional owner as monthly management or maintenance fees. The tax applies only if the fractional ownership interest is sold by or to the program manager of the fractional aircraft ownership program, or if the fractional ownership interest is transferred upon the approval of the program manager of the fractional aircraft ownership program.\nHistory.\u2014s. 8, ch. 2010-147.\n212.0598\u2003Special provisions; air", "start_char_idx": 262303, "end_char_idx": 266243, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f587c247-96c8-4f10-b01f-785e65649b81": {"__data__": {"id_": "f587c247-96c8-4f10-b01f-785e65649b81", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b3513746-0eb5-4173-b84f-7d68fa9fd6e4", "node_type": null, "metadata": {}, "hash": "db84e486748bb588f179dd9deb87ad48482d32738ff5d3e0e59f0276a323b847"}, "3": {"node_id": "a97e55b8-2b59-4f0a-a5d2-c425857ab6eb", "node_type": null, "metadata": {}, "hash": "280cdc71e4ad1265d5f21416d6dcb69f0e8c22a258e8dfec3ed97c8fd4d5d83d"}}, "hash": "75082fdaffbcf87cfe3c049944a5415640053765298de1ed3a1f72bad5882492", "text": "8, ch. 2010-147.\n212.0598\u2003Special provisions; air carriers.\u2014\n(1)\u2003Notwithstanding other provisions of this chapter to the contrary, any air carrier utilizing mileage apportionment for corporate income tax purposes in this state pursuant to chapter 220 may elect, upon the conditions prescribed in subsection (4), to be subject to the tax imposed by this chapter on tangible personal property according to the provisions of this section.\n(2)\u2003The basis of the tax shall be the ratio of Florida mileage to total mileage as determined pursuant to chapter 220 and this section. The ratio shall be determined at the close of the carrier\u2019s preceding fiscal year. However, during the fiscal year in which the air carrier begins initial operations in this state, the carrier may determine its mileage apportionment factor based on an estimated ratio of anticipated revenue miles in this state to anticipated total revenue miles. In such cases, the air carrier shall pay additional tax or apply for a refund based on the actual ratio for that year. The applicable ratio shall be applied each month to the carrier\u2019s total systemwide gross purchases of tangible personal property and services otherwise taxable in Florida. Additionally, the ratio shall be applied each month to the carrier\u2019s total systemwide payments for the lease or rental of, or license in, real property used by the carrier substantially for aircraft maintenance if that carrier employed, on average, during the previous calendar quarter in excess of 3,000 full-time equivalent maintenance or repair employees at one maintenance base that it leases, rents, or has a license in, in this state. In all other instances, the tax on real property leased, rented, or licensed by the carrier shall be as provided in s. 212.031.\n(3)\u2003It is the legislative intent that air carriers are hereby determined to be susceptible to a distinct and separate classification for taxation under the provisions of this chapter, if the provisions of this section are met.\n(4)\u2003The election provided for in this section shall not be allowed unless the purchaser makes a written request, in a manner prescribed by the Department of Revenue, to be taxed under the provisions of subsection (1), and such person registers with the Department of Revenue as a dealer and extends to his or her vendor at the time of purchase, if required to do so, a certificate stating that the item or items to be partially exempted are for the exclusive use designated herein.\n(5)\u2003Notwithstanding other provisions of this chapter to the contrary, any air carrier eligible for the election provided in subsection (1) which does not so elect shall be subject to the tax imposed by this chapter on the purchase or use of tangible personal property purchased or used in this state, as well as other taxes imposed herein.\nHistory.\u2014s. 8, ch. 87-101; s. 19, ch. 87-548; s. 2, ch. 88-3; s. 2, ch. 89-529; s. 7, ch. 90-203; s. 88, ch. 91-112; s. 1113, ch. 95-147; s. 4, ch. 97-99; s. 4, ch. 98-141.\n212.06\u2003Sales, storage, use tax; collectible from dealers; \u201cdealer\u201d defined; dealers to collect from purchasers; legislative intent as to scope of tax.\u2014\n(1)(a)\u2003The aforesaid tax at the rate of 6 percent of the retail sales price as of the moment of sale, 6 percent of the cost price as of the moment of purchase, or 6 percent of the cost price as of the moment of commingling with the general mass of property in this state, as the case may be, shall be collectible from all dealers as herein defined on the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of tangible personal property or services taxable under this chapter. The full amount of the tax on a credit sale, installment sale, or sale made on any kind of deferred payment plan shall be due at the moment of the transaction in the same manner as on a cash", "start_char_idx": 266274, "end_char_idx": 270155, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a97e55b8-2b59-4f0a-a5d2-c425857ab6eb": {"__data__": {"id_": "a97e55b8-2b59-4f0a-a5d2-c425857ab6eb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f587c247-96c8-4f10-b01f-785e65649b81", "node_type": null, "metadata": {}, "hash": "75082fdaffbcf87cfe3c049944a5415640053765298de1ed3a1f72bad5882492"}, "3": {"node_id": "10459360-953f-4ec8-94c9-0a3da1aec9f0", "node_type": null, "metadata": {}, "hash": "22d736058b2b63fac3037595b5c20026d844e9280f8086d19b66289c55969a1e"}}, "hash": "280cdc71e4ad1265d5f21416d6dcb69f0e8c22a258e8dfec3ed97c8fd4d5d83d", "text": "shall be due at the moment of the transaction in the same manner as on a cash sale.\n(b)\u2003Except as otherwise provided, any person who manufactures, produces, compounds, processes, or fabricates in any manner tangible personal property for his or her own use shall pay a tax upon the cost of the product manufactured, produced, compounded, processed, or fabricated without any deduction therefrom on account of the cost of material used, labor or service costs, or transportation charges, notwithstanding the provisions of s. 212.02 defining \u201ccost price.\u201d However, the tax levied under this paragraph shall not be imposed upon any person who manufactures or produces electrical power or energy, steam energy, or other energy at a single location, when such power or energy is used directly and exclusively at such location, or at other locations if the energy is transferred through facilities of the owner in the operation of machinery or equipment that is used to manufacture, process, compound, produce, fabricate, or prepare for shipment tangible personal property for sale or to operate pollution control equipment, maintenance equipment, or monitoring or control equipment used in such operations. The manufacture or production of electrical power or energy that is used for space heating, lighting, office equipment, or air-conditioning or any other, nonprocessing, noncompounding, nonproducing, nonfabricating, or nonshipping activity is taxable. Electrical power or energy consumed or dissipated in the transmission or distribution of electrical power or energy for resale is also not taxable. Fabrication labor shall not be taxable when a person is using his or her own equipment and personnel, for his or her own account, as a producer, subproducer, or coproducer of a qualified motion picture. For purposes of this chapter, the term \u201cqualified motion picture\u201d means all or any part of a series of related images, either on film, tape, or other embodiment, including, but not limited to, all items comprising part of the original work and film-related products derived therefrom as well as duplicates and prints thereof and all sound recordings created to accompany a motion picture, which is produced, adapted, or altered for exploitation in, on, or through any medium or device and at any location, primarily for entertainment, commercial, industrial, or educational purposes. This exemption for fabrication labor associated with production of a qualified motion picture will inure to the taxpayer upon presentation of the certificate of exemption issued to the taxpayer under the provisions of s. 288.1258. A person who manufactures factory-built buildings for his or her own use in the performance of contracts for the construction or improvement of real property shall pay a tax only upon the person\u2019s cost price of items used in the manufacture of such buildings.\n(c)1.\u2003Notwithstanding the provisions of paragraph (b), the use tax on asphalt manufactured for one\u2019s own use shall be calculated with respect to paragraph (b) only upon the cost of materials which become a component part or which are an ingredient of the finished asphalt and upon the cost of the transportation of such components and ingredients. In addition, an indexed tax of 38 cents per ton of such manufactured asphalt shall be due at the same time and in the same manner as taxes due pursuant to paragraph (b). The indexed tax shall be adjusted each July 1 to an amount, rounded to the nearest cent, equal to the product of 38 cents multiplied by a fraction, the numerator of which is the annual average of the \u201cmaterials and components for construction\u201d series of the producer price index, as calculated and published by the United States Department of Labor, Bureau of Statistics, for the previous calendar year, and the denominator of which is the annual average of said series for calendar year 1988.\n2.\u2003Manufactured asphalt used for any federal, state, or local government public works project shall be exempt from the indexed tax imposed by this paragraph.\n(d)\u2003For purposes of paragraph (b), the department may establish a cost price amount for industry groups that manufacture, produce, compound, process, or fabricate tangible personal property for their own use in the performance of contracts for improvements to real property. Such cost price amount must", "start_char_idx": 270140, "end_char_idx": 274491, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "10459360-953f-4ec8-94c9-0a3da1aec9f0": {"__data__": {"id_": "10459360-953f-4ec8-94c9-0a3da1aec9f0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a97e55b8-2b59-4f0a-a5d2-c425857ab6eb", "node_type": null, "metadata": {}, "hash": "280cdc71e4ad1265d5f21416d6dcb69f0e8c22a258e8dfec3ed97c8fd4d5d83d"}, "3": {"node_id": "bf07be7c-633c-4895-8504-0c90221aed88", "node_type": null, "metadata": {}, "hash": "1578df8ef4edfe4514f7082c89be2f836fd03b6e2bee57c167cfc0f0b808b8e4"}}, "hash": "22d736058b2b63fac3037595b5c20026d844e9280f8086d19b66289c55969a1e", "text": "own use in the performance of contracts for improvements to real property. Such cost price amount must be established as a percentage, rounded to the nearest whole number, of the total contract price charged for the improvement. The cost price percentages established must be adopted by rule pursuant to the procedures provided in s. 120.54, upon petition of a majority of the members of an industry group or by a statewide association that represents such industry group, and must be based on a reasonable estimate of average costs incurred by members of the petitioning industry group. The department is required to adopt a cost price percentage only if sufficient information is available to determine such percentage. The information considered by the department to establish the cost price percentage must be that set forth in the petition or that which is otherwise made available to the department. Any cost price percentage so established must be available only by election of a member of the industry group for which the percentage was established and may apply only to such periods or contracts for which the election is made. The election must be made by the taxpayer by timely accruing and remitting tax on the contract using the established percentage figure. If the taxpayer does not timely accrue and remit the use tax due for a contract using the percentage figure, the taxpayer may not later use this method of calculating the use tax due for that contract. Taxpayers must maintain adequate records showing the accrual of tax using the percentage figure on total contract price. Any cost price so established must remain available for use for a period of at least 5 years from the date of its adoption and must be reviewed and be subject to adjustment by the department no more frequently than at 5-year intervals. The provisions of this paragraph are not available to persons subject to paragraph (c).\n(e)1.\u2003Notwithstanding any other provision of this chapter, tax shall not be imposed on any vessel registered under s. 328.52 by a vessel dealer or vessel manufacturer with respect to a vessel used solely for demonstration, sales promotional, or testing purposes. The term \u201cpromotional purposes\u201d shall include, but not be limited to, participation in fishing tournaments. For the purposes of this paragraph, \u201cpromotional purposes\u201d means the entry of the vessel in a marine-related event where prospective purchasers would be in attendance, where the vessel is entered in the name of the dealer or manufacturer, and where the vessel is clearly marked as for sale, on which vessel the name of the dealer or manufacturer is clearly displayed, and which vessel has never been transferred into the dealer\u2019s or manufacturer\u2019s accounting books from an inventory item to a capital asset for depreciation purposes.\n2.\u2003The provisions of this paragraph do not apply to any vessel when used for transporting persons or goods for compensation; when offered, let, or rented to another for consideration; when offered for rent or hire as a means of transportation for compensation; or when offered or used to provide transportation for persons solicited through personal contact or through advertisement on a \u201cshare expense\u201d basis.\n3.\u2003Notwithstanding any other provision of this chapter, tax may not be imposed on any vessel imported into this state for the sole purpose of being offered for sale at retail by a yacht broker or yacht dealer registered in this state if the vessel remains under the care, custody, and control of the registered broker or dealer and the owner of the vessel does not make personal use of the vessel during that time. The provisions of this chapter govern the taxability of any sale or use of the vessel subsequent to its importation under this provision.\n(2)(a)\u2003The term \u201cdealer,\u201d as used in this chapter, includes every person who manufactures or produces tangible personal property for sale at retail; for use, consumption, or distribution; or for storage to be used or consumed in this state.\n(b)\u2003The term \u201cdealer\u201d is further defined to mean every person, as used in this chapter, who imports, or causes to be imported, tangible personal property from any state or foreign country for sale at retail; for use, consumption, or distribution; or for storage to be used or consumed in this", "start_char_idx": 274467, "end_char_idx": 278789, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bf07be7c-633c-4895-8504-0c90221aed88": {"__data__": {"id_": "bf07be7c-633c-4895-8504-0c90221aed88", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "10459360-953f-4ec8-94c9-0a3da1aec9f0", "node_type": null, "metadata": {}, "hash": "22d736058b2b63fac3037595b5c20026d844e9280f8086d19b66289c55969a1e"}, "3": {"node_id": "e8efebbd-2464-48d7-a463-ba5f8fe3a866", "node_type": null, "metadata": {}, "hash": "96b3541704024f98d3efcfb18ab43dfe39fe1caec7e0981d6ab6b8ed1466c6e7"}}, "hash": "1578df8ef4edfe4514f7082c89be2f836fd03b6e2bee57c167cfc0f0b808b8e4", "text": "use, consumption, or distribution; or for storage to be used or consumed in this state.\n1(c)\u2003The term \u201cdealer\u201d is further defined to mean every person, as used in this chapter, who sells at retail or who offers for sale at retail, or who has in his or her possession for sale at retail; or for use, consumption, or distribution; or for storage to be used or consumed in this state, tangible personal property as defined herein, including a retailer who transacts a substantial number of remote sales or a marketplace provider that has a physical presence in this state or that makes or facilitates through its marketplace a substantial number of remote sales.\n(d)\u2003The term \u201cdealer\u201d is further defined to mean any person who has sold at retail; or used, or consumed, or distributed; or stored for use or consumption in this state, tangible personal property and who cannot prove that the tax levied by this chapter has been paid on the sale at retail, the use, the consumption, the distribution, or the storage of such tangible personal property. However, the term \u201cdealer\u201d does not mean a person who is not a \u201cdealer\u201d under the definition of any other paragraph of this subsection and whose only owned or leased property (including property owned or leased by an affiliate) in this state is located at the premises of a printer with which it has contracted for printing, if such property consists of the final printed product, property which becomes a part of the final printed product, or property from which the printed product is produced.\n(e)\u2003The term \u201cdealer\u201d is further defined to mean any person, as used in this chapter, who leases or rents tangible personal property, as defined in this chapter, for a consideration, permitting the use or possession of such property without transferring title thereto, except as expressly provided for to the contrary herein.\n(f)\u2003The term \u201cdealer\u201d is further defined to mean any person, as used in this chapter, who maintains or has within this state, directly or by a subsidiary, an office, distributing house, salesroom, or house, warehouse, or other place of business.\n(g)\u2003\u201cDealer\u201d also means and includes every person who solicits business either by direct representatives, indirect representatives, or manufacturers\u2019 agents; by distribution of catalogs or other advertising matter; or by any other means whatsoever, and by reason thereof receives orders for tangible personal property from consumers for use, consumption, distribution, and storage for use or consumption in the state; such dealer shall collect the tax imposed by this chapter from the purchaser, and no action, either in law or in equity, on a sale or transaction as provided by the terms of this chapter may be had in this state by any such dealer unless it is affirmatively shown that the provisions of this chapter have been fully complied with.\n(h)\u2003\u201cDealer\u201d also means and includes every person who, as a representative, agent, or solicitor of an out-of-state principal or principals, solicits, receives, and accepts orders from consumers in the state for future delivery and whose principal refuses to register as a dealer.\n(i)\u2003\u201cDealer\u201d also means and includes the state, county, municipality, any political subdivision, agency, bureau or department, or other state or local governmental instrumentality.\n(j)\u2003The term \u201cdealer\u201d is further defined to mean any person who leases, or grants a license to use, occupy, or enter upon, living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps, real property, space or spaces in parking lots or garages for motor vehicles, docking or storage space or spaces for boats in boat docks or marinas, or tie-down or storage space or spaces for aircraft at airports. The term \u201cdealer\u201d also means any person who has leased, occupied, or used or was entitled to use any living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses,", "start_char_idx": 278809, "end_char_idx": 282799, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e8efebbd-2464-48d7-a463-ba5f8fe3a866": {"__data__": {"id_": "e8efebbd-2464-48d7-a463-ba5f8fe3a866", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bf07be7c-633c-4895-8504-0c90221aed88", "node_type": null, "metadata": {}, "hash": "1578df8ef4edfe4514f7082c89be2f836fd03b6e2bee57c167cfc0f0b808b8e4"}, "3": {"node_id": "6176cec3-9423-4953-8d8c-602e05576af2", "node_type": null, "metadata": {}, "hash": "7922cd959e723b88632bb399e38bc87f0f65168e5de0cc8ad0164e42fc30f60f"}}, "hash": "96b3541704024f98d3efcfb18ab43dfe39fe1caec7e0981d6ab6b8ed1466c6e7", "text": "or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps, real property, space or spaces in parking lots or garages for motor vehicles or docking or storage space or spaces for boats in boat docks or marinas, or who has purchased communication services or electric power or energy, and who cannot prove that the tax levied by this chapter has been paid to the vendor or lessor on any such transactions. The term \u201cdealer\u201d does not include any person who leases, lets, rents, or grants a license to use, occupy, or enter upon any living quarters, sleeping quarters, or housekeeping accommodations in apartment houses, roominghouses, tourist camps, or trailer camps, and who exclusively enters into a bona fide written agreement for continuous residence for longer than 6 months in duration with any person who leases, lets, rents, or is granted a license to use such property.\n(k)\u2003\u201cDealer\u201d also means any person who sells, provides, or performs a service taxable under this chapter. \u201cDealer\u201d also means any person who purchases, uses, or consumes a service taxable under this chapter who cannot prove that the tax levied by this chapter has been paid to the seller of the taxable service.\n(l)\u2003\u201cDealer\u201d also means any person who solicits, offers, provides, enters into, issues, or delivers any service warranty taxable under this chapter, or who receives, on behalf of such a person, any consideration from a service warranty holder.\n2(m)\u2003The term \u201cdealer\u201d also means a forwarding agent as defined in subparagraph (5)(b)1. who has applied for and received a Florida Certificate of Forwarding Agent Address from the department.\n(3)(a)\u2003Except as provided in paragraph (b), every dealer making sales, whether within or outside the state, of tangible personal property for distribution, storage, or use or other consumption, in this state, shall, at the time of making sales, collect the tax imposed by this chapter from the purchaser.\n(b)1.\u2003A purchaser of printed materials shall have sole responsibility for the taxes imposed by this chapter on those materials when the printer of the materials delivers them to the United States Postal Service for mailing to persons other than the purchaser located within and outside this state. Printers of materials delivered by mail to persons other than the purchaser located within and outside this state shall have no obligation or responsibility for the payment or collection of any taxes imposed under this chapter on those materials. However, printers are obligated to collect the taxes imposed by this chapter on printed materials when all, or substantially all, of the materials will be mailed to persons located within this state. For purposes of the printer\u2019s tax collection obligation, there is a rebuttable presumption that all materials printed at a facility are mailed to persons located within the same state as that in which the facility is located. A certificate provided by the purchaser to the printer concerning the delivery of the printed materials for that purchase or all purchases shall be sufficient for purposes of rebutting the presumption created herein.\n2.\u2003The Department of Revenue is authorized to adopt rules and forms to implement the provisions of this paragraph.\n(4)\u2003On all tangible personal property imported or caused to be imported from other states, territories, the District of Columbia, or any foreign country, and used by him or her, the dealer, as herein defined, shall pay the tax imposed by this chapter on all articles of tangible personal property so imported and used, the same as if such articles had been sold at retail for use or consumption in this state. For the purposes of this chapter, the use, or consumption, or distribution, or storage to be used or consumed in this state of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax in any", "start_char_idx": 282800, "end_char_idx": 286834, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6176cec3-9423-4953-8d8c-602e05576af2": {"__data__": {"id_": "6176cec3-9423-4953-8d8c-602e05576af2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e8efebbd-2464-48d7-a463-ba5f8fe3a866", "node_type": null, "metadata": {}, "hash": "96b3541704024f98d3efcfb18ab43dfe39fe1caec7e0981d6ab6b8ed1466c6e7"}, "3": {"node_id": "8b016a1a-5b02-4793-9df8-f5157b31d80e", "node_type": null, "metadata": {}, "hash": "6671b9d40ca2d3c0e983849b8db814169f743be24752d9f81531097654544943"}}, "hash": "7922cd959e723b88632bb399e38bc87f0f65168e5de0cc8ad0164e42fc30f60f", "text": "the manner provided herein, provided there shall be no duplication of the tax in any event.\n2(5)1(a)1.\u2003Except as provided in subparagraph 2., it is not the intention of this chapter to levy a tax upon tangible personal property imported, produced, or manufactured in this state for export, provided that tangible personal property may not be considered as being imported, produced, or manufactured for export unless the importer, producer, or manufacturer delivers the same to a forwarding agent for exporting or to a common carrier for shipment outside this state or mails the same by United States mail to a destination outside this state; or, in the case of aircraft being exported under their own power to a destination outside the continental limits of the United States, by submission to the department of a duly signed and validated United States customs declaration, showing the departure of the aircraft from the continental United States; and further with respect to aircraft, the canceled United States registry of said aircraft; or in the case of parts and equipment installed on aircraft of foreign registry, by submission to the department of documentation as provided by rule, showing the departure of the aircraft from the continental United States; nor is it the intention of this chapter to levy a tax on any sale that the state is prohibited from taxing under the Constitution or laws of the United States. Every retail sale made to a person physically present at the time of sale is presumed to have been delivered in this state.\n2.a.\u2003Notwithstanding subparagraph 1., a tax is levied on each sale of tangible personal property to be transported to a cooperating state as defined in sub-subparagraph c., at the rate specified in sub-subparagraph d. However, a Florida dealer is relieved from the requirements of collecting taxes pursuant to this subparagraph if the Florida dealer obtains from the purchaser an affidavit providing the purchaser\u2019s name, address, state taxpayer identification number, and a statement that the purchaser is aware of his or her state\u2019s use tax laws, is a registered dealer in Florida or another state, or is purchasing the tangible personal property for resale or is otherwise not required to pay the tax on the transaction. The department may, by rule, provide a form to be used for the purposes of this sub-subparagraph.\nb.\u2003For purposes of this subparagraph, the term \u201ccooperating state\u201d means a state determined by the executive director of the department to cooperate satisfactorily with this state in collecting taxes on remote sales. To be determined a cooperating state, a state must meet all the following minimum requirements:\n(I)\u2003It levies and collects taxes on remote sales of property transported from that state to persons in this state, as described in s. 212.0596, upon request of the department.\n(II)\u2003The tax so collected is at the rate specified in s. 212.05, not including any local option or tourist or convention development taxes collected pursuant to s. 125.0104 or this chapter.\n(III)\u2003Such state agrees to remit to the department all taxes so collected no later than 30 days from the last day of the calendar quarter following their collection.\n(IV)\u2003Such state authorizes the department to audit dealers within its jurisdiction who make remote sales that are the subject of s. 212.0596, or makes arrangements deemed adequate by the department for auditing them with its own personnel.\n(V)\u2003Such state agrees to provide to the department records obtained by it from retailers or dealers in such state showing delivery of tangible personal property into this state upon which no sales or use tax has been paid in a manner similar to that provided in sub-subparagraph g.\nc.\u2003For purposes of this subparagraph, the term \u201csales of tangible personal property to be transported to a cooperating state\u201d means remote sales to a person who is in the cooperating state at the time the order is executed, from a dealer who receives that order in this state.\nd.\u2003The tax levied by sub-subparagraph a. shall be at the rate at which such a sale would have been", "start_char_idx": 286832, "end_char_idx": 290946, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8b016a1a-5b02-4793-9df8-f5157b31d80e": {"__data__": {"id_": "8b016a1a-5b02-4793-9df8-f5157b31d80e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6176cec3-9423-4953-8d8c-602e05576af2", "node_type": null, "metadata": {}, "hash": "7922cd959e723b88632bb399e38bc87f0f65168e5de0cc8ad0164e42fc30f60f"}, "3": {"node_id": "5f7d574c-38d1-4e85-8fbc-ce9e6d6b9092", "node_type": null, "metadata": {}, "hash": "160e09dad956f77491a5e30fc1dae1bb1170e4520a965aeb9c9350752f0eb536"}}, "hash": "6671b9d40ca2d3c0e983849b8db814169f743be24752d9f81531097654544943", "text": "by sub-subparagraph a. shall be at the rate at which such a sale would have been taxed pursuant to the cooperating state\u2019s tax laws if consummated in the cooperating state by a dealer and a purchaser, both of whom were physically present in that state at the time of the sale.\ne.\u2003The tax levied by sub-subparagraph a., when collected, shall be held in the State Treasury in trust for the benefit of the cooperating state and shall be paid to it at a time agreed upon between the department, acting for this state, and the cooperating state or the department or agency designated by it to act for it; however, such payment shall in no event be made later than 30 days from the last day of the calendar quarter after the tax was collected. Funds held in trust for the benefit of a cooperating state are not subject to the service charges imposed by s. 215.20.\nf.\u2003The department is authorized to perform such acts and to provide such cooperation to a cooperating state with reference to the tax levied by sub-subparagraph a. as is required of the cooperating state by sub-subparagraph b.\ng.\u2003In furtherance of this act, dealers selling tangible personal property for delivery in another state shall make available to the department, upon request of the department, records of all tangible personal property so sold. Such records must include a description of the property, the name and address of the purchaser, the name and address of the person to whom the property was sent, the purchase price of the property, information regarding whether sales tax was paid in this state on the purchase price, and such other information as the department may by rule prescribe.\n(b)1.\u2003As used in this subsection, the term:\na.\u2003\u201cCertificate\u201d means a Florida Certificate of Forwarding Agent Address.\nb.\u2003\u201cFacilitating\u201d means preparation for or arranging for export.\nc.\u2003\u201cForwarding agent\u201d means a person or business whose principal business activity is facilitating for compensation the export of property owned by other persons.\nd.\u2003\u201cNAICS\u201d means those classifications contained in the North American Industry Classification System as published in 2007 by the Office of Management and Budget, Executive Office of the President.\ne.\u2003\u201cPrincipal business activity\u201d means the activity from which the person or business derives the highest percentage of its total receipts.\n2.\u2003A forwarding agent engaged in international export may apply to the department for a certificate.\n3.\u2003Each application must include:\na.\u2003The designation of an address for the forwarding agent.\nb.\u2003A certification that:\n(I)\u2003The tangible personal property delivered to the designated address for export originates with a United States vendor;\n(II)\u2003The tangible personal property delivered to the designated address for export is irrevocably committed to export out of the United States through a continuous and unbroken exportation process; and\n(III)\u2003The designated address is used exclusively by the forwarding agent for such export.\nc.\u2003A copy of the forwarding agent\u2019s last filed federal income tax return showing the entity\u2019s principal business activity classified under NAICS code 488510, except as provided under subparagraph 4. or subparagraph 5.\nd.\u2003A statement of the total revenues of the forwarding agent.\ne.\u2003A statement of the amount of revenues associated with international export of the forwarding agent.\nf.\u2003A description of all business activity that occurs at the designated address.\ng.\u2003The name and contact information of a designated contact person of the forwarding agent.\nh.\u2003The forwarding agent\u2019s website address.\ni.\u2003Any additional information the department requires by rule to demonstrate eligibility for the certificate and a signature attesting to the validity of the information provided.\n4.\u2003An applicant that has not filed a federal return for the preceding tax year under NAICS code 488510 shall provide all of the following:\na.\u2003A statement of estimated total revenues.\nb.\u2003A statement of estimated revenues associated with international", "start_char_idx": 290952, "end_char_idx": 294961, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5f7d574c-38d1-4e85-8fbc-ce9e6d6b9092": {"__data__": {"id_": "5f7d574c-38d1-4e85-8fbc-ce9e6d6b9092", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8b016a1a-5b02-4793-9df8-f5157b31d80e", "node_type": null, "metadata": {}, "hash": "6671b9d40ca2d3c0e983849b8db814169f743be24752d9f81531097654544943"}, "3": {"node_id": "aa1fad20-1e30-4c45-89f7-f427b0bad288", "node_type": null, "metadata": {}, "hash": "8ebfa9c415e9327b42c3030539bb4abb1628fc71ef5b3ba75011070203f88e34"}}, "hash": "160e09dad956f77491a5e30fc1dae1bb1170e4520a965aeb9c9350752f0eb536", "text": "revenues.\nb.\u2003A statement of estimated revenues associated with international export.\nc.\u2003The NAICS code under which the forwarding agent intends to file a federal return.\n5.\u2003If an applicant does not file a federal return identifying a NAICS code, the applicant shall provide documentation to support that its principal business activity is that of a forwarding agent and that the applicant is otherwise eligible for the certificate.\n6.\u2003A forwarding agent that applies for and receives a certificate shall register as a dealer with the department.\n7.\u2003A forwarding agent shall remit the tax imposed under this chapter on any tangible personal property shipped to the designated forwarding agent address if no tax was collected and the tangible personal property remained in this state or if delivery to the purchaser or purchaser\u2019s representative occurs in this state. This subparagraph does not prohibit the forwarding agent from collecting such tax from the consumer of the tangible personal property.\n8.\u2003A forwarding agent shall maintain the following records:\na.\u2003Copies of sales invoices or receipts between the vendor and the consumer when provided by the vendor to the forwarding agent. If sales invoices or receipts are not provided to the forwarding agent, the forwarding agent must maintain export documentation evidencing the value of the purchase consistent with the federal Export Administration Regulations, 15 C.F.R. parts 730-774.\nb.\u2003Copies of federal returns evidencing the forwarding agent\u2019s NAICS principal business activity code.\nc.\u2003Copies of invoices or other documentation evidencing shipment to the forwarding agent.\nd.\u2003Invoices between the forwarding agent and the consumer or other documentation evidencing the ship-to destination outside the United States.\ne.\u2003Invoices for foreign postal or transportation services.\nf.\u2003Bills of lading.\ng.\u2003Any other export documentation.\nSuch records must be kept in an electronic format and made available for the department\u2019s review pursuant to subparagraph 9. and ss. 212.13 and 213.35.\n\n9.\u2003Each certificate expires 5 years after the date of issuance, except as specified in this subparagraph.\na.\u2003At least 30 days before expiration, a new application must be submitted to renew the certificate, and the application must contain the information required in subparagraph 3. Upon application for renewal, the certificate is subject to the review and reissuance procedures prescribed by this chapter and department rule.\nb.\u2003Each forwarding agent shall update its application information annually or within 30 days after any material change.\nc.\u2003The department shall verify that the forwarding agent is actively engaged in facilitating the international export of tangible personal property.\nd.\u2003The department may suspend or revoke the certificate of any forwarding agent that fails to respond within 30 days to a written request for information regarding its business transactions.\n10.\u2003The department shall provide a list on the department\u2019s website of forwarding agents that have applied for and received a Florida Certificate of Forwarding Agent Address from the department. The list must include a forwarding agent\u2019s entity name, address, and expiration date as provided on the Florida Certificate of Forwarding Agent Address.\n11.\u2003A dealer may accept a copy of the forwarding agent\u2019s certificate or rely on the list of forwarding agents\u2019 names and addresses on the department\u2019s website in lieu of collecting the tax imposed under this chapter when the property is required by terms of the sale to be shipped to the designated address on the certificate. A dealer who accepts a valid copy of a certificate or relies on the list of forwarding agents\u2019 names and addresses on the department\u2019s website in good faith and ships purchased tangible personal property to the address on the certificate is not liable for any tax due on sales made during the effective dates indicated on the certificate.\n12.\u2003The department may revoke a forwarding agent\u2019s certificate for noncompliance with this paragraph. Any person found to fraudulently use the address on the certificate for", "start_char_idx": 294958, "end_char_idx": 299080, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "aa1fad20-1e30-4c45-89f7-f427b0bad288": {"__data__": {"id_": "aa1fad20-1e30-4c45-89f7-f427b0bad288", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5f7d574c-38d1-4e85-8fbc-ce9e6d6b9092", "node_type": null, "metadata": {}, "hash": "160e09dad956f77491a5e30fc1dae1bb1170e4520a965aeb9c9350752f0eb536"}, "3": {"node_id": "092fdd32-4d94-4bb6-be85-fc3455362381", "node_type": null, "metadata": {}, "hash": "1403b2a094ed299990de89934f5ba0945cbea9ed6798e95722be5a8f917a74f5"}}, "hash": "8ebfa9c415e9327b42c3030539bb4abb1628fc71ef5b3ba75011070203f88e34", "text": "with this paragraph. Any person found to fraudulently use the address on the certificate for the purpose of evading tax is subject to the penalties provided in s. 212.085.\n13.\u2003The department may adopt rules to administer this paragraph, including, but not limited to, rules relating to procedures, application and eligibility requirements, and forms.\n(c)1.\u2003Notwithstanding paragraph (a), it is not the intention of this chapter to levy a tax on the sale of tangible personal property to a nonresident dealer who does not hold a Florida sales tax registration, provided such nonresident dealer furnishes the seller a statement declaring that the tangible personal property will be transported outside this state by the nonresident dealer for resale and for no other purpose. The statement must include, but not be limited to, the nonresident dealer\u2019s name, address, applicable passport or visa number, arrival-departure card number, and evidence of authority to do business in the nonresident dealer\u2019s home state or country, such as his or her business name and address, occupational license number, if applicable, or any other suitable requirement. The statement must be signed by the nonresident dealer and must include the following sentence: \u201cUnder penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief.\u201d\n2.\u2003The burden of proof of subparagraph 1. rests with the seller, who must retain the proper documentation to support the exempt sale. The exempt transaction is subject to verification by the department.\n(d)\u2003Notwithstanding paragraph (a), it is not the intention of this chapter to levy a tax on the sale by a printer to a nonresident print purchaser of material printed by that printer for that nonresident print purchaser when the print purchaser does not furnish the printer a resale certificate containing a sales tax registration number but does furnish to the printer a statement declaring that such material will be resold by the nonresident print purchaser.\n(6)\u2003It is however, the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass property of this state.\n(7)\u2003The provisions of this chapter do not apply in respect to the use or consumption of tangible personal property or services, or distribution or storage of tangible personal property for use or consumption in this state, upon which a like tax equal to or greater than the amount imposed by this chapter has been lawfully imposed and paid in another state, territory of the United States, or the District of Columbia. The proof of payment of such tax shall be made according to rules and regulations of the department. If the amount of tax paid in another state, territory of the United States, or the District of Columbia is not equal to or greater than the amount of tax imposed by this chapter, then the dealer shall pay to the department an amount sufficient to make the tax paid in the other state, territory of the United States, or the District of Columbia and in this state equal to the amount imposed by this chapter.\n(8)(a)\u2003Use tax will apply and be due on tangible personal property imported or caused to be imported into this state for use, consumption, distribution, or storage to be used or consumed in this state; provided, however, that, except as provided in paragraph (b), it shall be presumed that tangible personal property used in another state, territory of the United States, or the District of Columbia for 6 months or longer before being imported into this state was not purchased for use in this state. The rental or lease of tangible personal property which is used or stored in this state shall be taxable without regard to its prior use or tax paid on purchase outside this state.\n(b)\u2003The presumption that tangible personal property used in another state, territory of the United States, or the District of Columbia for 6 months or longer before being imported into this state was not purchased for use in this state does not apply to any boat for which a saltwater fishing license fee is required to be paid pursuant to", "start_char_idx": 299072, "end_char_idx": 303386, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "092fdd32-4d94-4bb6-be85-fc3455362381": {"__data__": {"id_": "092fdd32-4d94-4bb6-be85-fc3455362381", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "aa1fad20-1e30-4c45-89f7-f427b0bad288", "node_type": null, "metadata": {}, "hash": "8ebfa9c415e9327b42c3030539bb4abb1628fc71ef5b3ba75011070203f88e34"}, "3": {"node_id": "de61ec71-0c7d-437c-b0ad-40d0fff14cab", "node_type": null, "metadata": {}, "hash": "8b7c3546b6f03bfa81b3b3583d024b2f6a3dc1fa052a0171b2ba666eb774c1de"}}, "hash": "1403b2a094ed299990de89934f5ba0945cbea9ed6798e95722be5a8f917a74f5", "text": "for which a saltwater fishing license fee is required to be paid pursuant to s. 379.354(7), either directly or indirectly, for the purpose of taking, attempting to take, or possessing any saltwater fish for noncommercial purposes. Use tax shall apply and be due on such a boat as provided in this paragraph, and proof of payment of such tax must be presented prior to the first such licensure of the boat, registration of the boat pursuant to chapter 328, and titling of the boat pursuant to chapter 328. A boat that is first licensed within 1 year after purchase shall be subject to use tax on the full amount of the purchase price; a boat that is first licensed in the second year after purchase shall be subject to use tax on 90 percent of the purchase price; a boat that is first licensed in the third year after purchase shall be subject to use tax on 80 percent of the purchase price; a boat that is first licensed in the fourth year after purchase shall be subject to use tax on 70 percent of the purchase price; a boat that is first licensed in the fifth year after purchase shall be subject to use tax on 60 percent of the purchase price; and a boat that is first licensed in the sixth year after purchase, or later, shall be subject to use tax on 50 percent of the purchase price. If the purchaser fails to provide the purchase invoice on such boat, the fair market value of the boat at the time of importation into this state shall be used to compute the tax.\n(9)\u2003The taxes imposed by this chapter do not apply to the use, sale, or distribution of religious publications, bibles, hymn books, prayer books, vestments, altar paraphernalia, sacramental chalices, and like church service and ceremonial raiments and equipment.\n(10)\u2003No title certificate may be issued on any boat, mobile home, motor vehicle, or other vehicle, or, if no title is required by law, no license or registration may be issued for any boat, mobile home, motor vehicle, or other vehicle, unless there is filed with such application for title certificate or license or registration certificate a receipt, issued by an authorized dealer or a designated agent of the Department of Revenue, evidencing the payment of the tax imposed by this chapter where the same is payable. A presumption of sales and use tax applicability is created if the motor vehicle is registered in this state. For the purpose of enforcing this provision, all county tax collectors and all persons or firms authorized to sell or issue boat, mobile home, and motor vehicle licenses are hereby designated agents of the department and are required to perform such duty in the same manner and under the same conditions prescribed for their other duties by the constitution or any statute of this state. All transfers of title to boats, mobile homes, motor vehicles, and other vehicles are taxable transactions, unless expressly exempt under this chapter.\n(11)(a)\u2003Notwithstanding any other provision of this chapter, the taxes imposed by this chapter shall not be imposed on promotional materials, which are imported, purchased, sold, used, manufactured, fabricated, processed, printed, imprinted, assembled, distributed, or stored in this state, if the promotional materials are subsequently exported outside this state, and regardless of whether the exportation process is continuous and unbroken, a separate consideration is charged for the material so exported, or the taxpayer keeps, retains, or exercises any right, power, dominion, or control over the promotional materials before or for the purpose of subsequently transporting them outside this state.\n(b)\u2003As used in this subsection, the term promotional materials means tangible personal property that is given away or otherwise distributed to promote the sale of a subscription to a publication; written or printed advertising material, direct mail literature, correspondence, written solicitations, renewal notices, and billings for sales connected with or to promote the sale of a subscription to a publication; and the component parts of each of these types of promotional materials.\n(c)\u2003This exemption inures to the taxpayer only through refund of previously paid taxes or by self-accruing taxes as provided in s. 212.183 and applies only", "start_char_idx": 303402, "end_char_idx": 307653, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "de61ec71-0c7d-437c-b0ad-40d0fff14cab": {"__data__": {"id_": "de61ec71-0c7d-437c-b0ad-40d0fff14cab", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "092fdd32-4d94-4bb6-be85-fc3455362381", "node_type": null, "metadata": {}, "hash": "1403b2a094ed299990de89934f5ba0945cbea9ed6798e95722be5a8f917a74f5"}, "3": {"node_id": "58c08aad-f18d-4f91-9af0-cc6a5a038ca7", "node_type": null, "metadata": {}, "hash": "05d074c74c29dad395368c6a8ef83260729d31585acce4aea95ebd7dd15eea41"}}, "hash": "8b7c3546b6f03bfa81b3b3583d024b2f6a3dc1fa052a0171b2ba666eb774c1de", "text": "by self-accruing taxes as provided in s. 212.183 and applies only where the seller of subscriptions to publications sold in the state:\n1.\u2003Is registered with the department pursuant to this chapter; and\n2.\u2003Remits the taxes imposed by this chapter on such publications.\n(12)\u2003In lieu of any other facts which may indicate commingling, any boat which remains in this state for more than an aggregate of 183 days in any 1-year period, except as provided in subsection (8) or s. 212.08(7)(t), shall be presumed to be commingled with the general mass of property of this state.\n(13)\u2003Registered aircraft dealers who purchase aircraft exclusively for resale and do not pay sales tax on the purchase price at the time of purchase shall pay a use tax computed on 1 percent of the value of the aircraft each calendar month that the aircraft is used by the dealer. Payment of such tax shall commence in the month during which the aircraft is first used for any purpose for which income is received by the dealer. A dealer may pay the sales tax on the purchase of the aircraft in lieu of the monthly use tax. The value of the aircraft shall include its acquisition cost and the cost of reconditioning that enhances the value of the aircraft and shall generally be the value shown on the books of the dealer in accordance with generally accepted accounting principles. Notwithstanding the payment by the dealer of tax computed on 1 percent of the value of any aircraft, if the aircraft is leased or rented, the dealer shall collect from the customer and remit the tax that is due on the lease or rental of the aircraft; such payments do not diminish or offset any use tax due from the dealer.\n(14)\u2003For the purpose of determining whether a person is improving real property, the term:\n(a)\u2003\u201cReal property\u201d means the land and improvements thereto and fixtures and is synonymous with the terms \u201crealty\u201d and \u201creal estate.\u201d\n(b)\u2003\u201cFixtures\u201d means items that are an accessory to a building, other structure, or land and that do not lose their identity as accessories when installed but that do become permanently attached to realty. However, the term does not include the following items, whether or not such items are attached to real property in a permanent manner: property of a type that is required to be registered, licensed, titled, or documented by this state or by the United States Government, including, but not limited to, mobile homes, except mobile homes assessed as real property, or industrial machinery or equipment. For purposes of this paragraph, industrial machinery or equipment is not limited to machinery and equipment used to manufacture, process, compound, or produce tangible personal property. For an item to be considered a fixture, it is not necessary that the owner of the item also own the real property to which it is attached.\n(c)\u2003\u201cImprovements to real property\u201d includes the activities of building, erecting, constructing, altering, improving, repairing, or maintaining real property.\n(15)(a)\u2003When a contractor secures rock, shell, fill dirt, or similar materials from a location that he or she owns or leases and uses such materials to fulfill a real property contract on the property of another person, the contractor is the ultimate consumer of such materials and is liable for use tax thereon. This paragraph does not apply to a person or a corporation or affiliated group as defined by s. 220.03(1)(b) or (e) that secures such materials from a location that he, she, or it owns for use on his, her, or its own property. The basis upon which the contractor shall remit the tax is the fair retail market value determined by establishing either the price he or she would have to pay for it on the open market or the price he or she would regularly charge if he or she sold it to other contractors or users.\n(b)\u2003When a contractor does not own or lease the land but has entered into an agreement to purchase fill dirt, rock, shell, or similar materials for his or her own use and wherein the contractor will", "start_char_idx": 307662, "end_char_idx": 311679, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "58c08aad-f18d-4f91-9af0-cc6a5a038ca7": {"__data__": {"id_": "58c08aad-f18d-4f91-9af0-cc6a5a038ca7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "de61ec71-0c7d-437c-b0ad-40d0fff14cab", "node_type": null, "metadata": {}, "hash": "8b7c3546b6f03bfa81b3b3583d024b2f6a3dc1fa052a0171b2ba666eb774c1de"}, "3": {"node_id": "3b3d1fa6-2189-415e-a23e-c723fe78e514", "node_type": null, "metadata": {}, "hash": "12366994c342a28702e44b732f97d1f5c9a4b2e01270d0ba53d2931b55a0d8cf"}}, "hash": "05d074c74c29dad395368c6a8ef83260729d31585acce4aea95ebd7dd15eea41", "text": "shell, or similar materials for his or her own use and wherein the contractor will excavate and remove the material, the taxable basis shall include the cost of the material plus all costs of clearing, excavating, and removing, including labor and all other costs incurred by the contractor.\n(c)\u2003In lieu of the method described in paragraph (a) for determining the taxable basis on rock, shell, fill dirt, and similar materials a contractor uses in performing a contract for the improvement of real property, the taxable basis may be calculated as the land cost plus all costs of clearing, excavating, and loading, including labor, power, blasting, and similar costs.\n(d)\u2003No tax is applicable when the Department of Transportation furnishes without charge the borrow materials or the pits where materials are to be extracted for use on a road contract.\n(16)(a)\u2003Notwithstanding other provisions of this chapter, the use by the publisher of a newspaper, magazine, or periodical of copies for his or her own consumption or to be given away is taxable at the usual retail price thereof, if any, or at the \u201ccost price.\u201d\n(b)\u2003For the purposes of this subsection, the term \u201ccost price\u201d means the actual cost of printing of newspapers, magazines, and other publications, without any deductions therefrom on account of the cost of materials used, labor or services cost, transportation charges, or other direct or indirect overhead costs that are a part of printing costs of the property. However, the cost of labor to manufacture, produce, compound, process, or fabricate expendable items of tangible personal property which are directly used by such person in printing other tangible personal property for sale or for his or her own use is exempt. Authors\u2019 royalties, fees, or salaries, general overhead, and other costs not directly related to printing shall be deemed to be labor associated with manufacturing, producing, compounding, processing, or fabricating expendable items.\nHistory.\u2014s. 6, ch. 26319, 1949; ss. 7, 8, ch. 26871, 1951; s. 5, ch. 29883, 1955; ss. 1, 2, ch. 59-397; ss. 1, 2, ch. 59-289; s. 1, ch. 61-275; s. 1, ch. 61-279; s. 7, ch. 63-253; s. 1, ch. 65-392; s. 5, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 3, ch. 67-180; s. 7, ch. 68-27; s. 3, ch. 68-119; ss. 21, 35, ch. 69-106; s. 10, ch. 69-222; ss. 1, 2, ch. 69-383; s. 1, ch. 70-373; s. 5, ch. 71-360; s. 1, ch. 74-32; s. 6, ch. 82-154; s. 3, ch. 82-206; s. 1, ch. 83-243; s. 1, ch. 84-548; s. 60, ch. 85-342; s. 73, ch. 86-152; s. 4, ch. 86-166; s. 12, ch. 87-6; s. 3, ch. 87-99; s. 1, ch. 87-370; s. 4, ch. 87-402; ss. 20, 21, ch. 87-548; s. 1, ch. 88-243; s. 6, ch. 89-292; s. 27, ch. 89-300; s. 34, ch. 89-356; s. 52, ch. 91-45; ss. 114, 128, ch. 91-112; s. 2, ch. 92-168; s. 2, ch. 92-207; s. 12, ch. 92-319; s. 3, ch. 93-86; s. 9, ch. 94-353; s. 1496, ch. 95-147; s. 60, ch. 95-280; s. 5, ch. 97-99; s. 1, ch. 97-221; s. 6, ch. 98-140; s. 5, ch.", "start_char_idx": 311667, "end_char_idx": 314596, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3b3d1fa6-2189-415e-a23e-c723fe78e514": {"__data__": {"id_": "3b3d1fa6-2189-415e-a23e-c723fe78e514", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "58c08aad-f18d-4f91-9af0-cc6a5a038ca7", "node_type": null, "metadata": {}, "hash": "05d074c74c29dad395368c6a8ef83260729d31585acce4aea95ebd7dd15eea41"}, "3": {"node_id": "f9eb4fd7-fa32-4d64-b257-ca04d03c7ecb", "node_type": null, "metadata": {}, "hash": "6dce1c852e9a4f1cd085b201f2d0ee7ad35a93af43366af0d0be70fe93f91279"}}, "hash": "12366994c342a28702e44b732f97d1f5c9a4b2e01270d0ba53d2931b55a0d8cf", "text": "97-221; s. 6, ch. 98-140; s. 5, ch. 98-141; s. 77, ch. 99-2; s. 2, ch. 99-289; s. 1, ch. 99-334; s. 41, ch. 2000-151; s. 3, ch. 2000-182; ss. 1, 2, ch. 2000-275; s. 4, ch. 2000-276; s. 1, ch. 2000-310; s. 14, ch. 2000-355; s. 1, ch. 2002-46; s. 13, ch. 2002-218; s. 14, ch. 2005-280; s. 188, ch. 2008-247; s. 11, ch. 2016-220; s. 36, ch. 2020-2; s. 8, ch. 2021-2; s. 18, ch. 2021-31.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n2Note.\u2014Section 51, ch. 2021-31, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing:\n\n\u201c(a)\u2003The amendment made by this act to s. 212.06, Florida Statutes;\n\n\u201c(b)\u2003The provisions related to the Strong Families Tax Credit created by this act; and\n\n\u201c(c)\u2003The provisions related to the Florida Internship Tax Credit Program created by this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires January 1, 2025.\u201d\n\n212.0601\u2003Use taxes of vehicle dealers.\u2014\n(1)\u2003Each motor vehicle dealer who is required by s. 320.08(12) to purchase one or more dealer license plates shall pay an annual use tax of $27 for each dealer license plate purchased under that subsection, in addition to the license tax imposed by that subsection. The use tax shall be for the year for which the dealer license plate was purchased.\n(2)\u2003There shall be no additional tax imposed by this chapter for the use of a dealer license plate for which, after July 1, 1987, a dealer use tax has been paid under this section. This exemption shall apply to the time period before the sale or any other disposition of the vehicle throughout the year for which the dealer license plate required by s. 320.08(12) is purchased.\n(3)\u2003Unless otherwise exempted by law, a motor vehicle dealer who loans a vehicle to any person at no charge shall accrue use tax based on the annual lease value as determined by the United States Internal Revenue Service\u2019s Automobile Annual Lease Value Table.\n(4)\u2003Notwithstanding the provisions of a motor vehicle rental agreement, no sales or use tax and no rental car surcharge pursuant to s. 212.0606 shall accrue to the use of a motor vehicle provided at no charge to a person whose motor vehicle is being repaired, adjusted, or serviced by the entity providing the replacement motor vehicle.\nHistory.\u2014s. 5, ch. 87-99; s. 6, ch. 97-99; s. 5,", "start_char_idx": 314637, "end_char_idx": 317856, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f9eb4fd7-fa32-4d64-b257-ca04d03c7ecb": {"__data__": {"id_": "f9eb4fd7-fa32-4d64-b257-ca04d03c7ecb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3b3d1fa6-2189-415e-a23e-c723fe78e514", "node_type": null, "metadata": {}, "hash": "12366994c342a28702e44b732f97d1f5c9a4b2e01270d0ba53d2931b55a0d8cf"}, "3": {"node_id": "05f7eddd-ecd5-48d3-b7cd-5428c6e6fdfb", "node_type": null, "metadata": {}, "hash": "e0d35b1581d4ef5e9d15ec21a33063ab9f480f6d48d3b3496e906f5f2132a6be"}}, "hash": "6dce1c852e9a4f1cd085b201f2d0ee7ad35a93af43366af0d0be70fe93f91279", "text": "ch. 87-99; s. 6, ch. 97-99; s. 5, ch. 98-342.\n212.0602\u2003Education; limited exemption.\u2014To facilitate investment in education and job training, there is also exempt from the taxes levied under this chapter, subject to the provisions of this section, the purchase or lease of materials, equipment, and other items or the license in or lease of real property by any entity, institution, or organization that is primarily engaged in teaching students to perform any of the activities or services described in s. 212.031(1)(a)9., that conducts classes at a fixed location located in this state, that is licensed under chapter 1005, and that has at least 500 enrolled students. Any entity, institution, or organization meeting the requirements of this section shall be deemed to qualify for the exemptions in ss. 212.031(1)(a)9. and 212.08(5)(f) and (12), and to qualify for an exemption for its purchase or lease of materials, equipment, and other items used for education or demonstration of the school\u2019s curriculum, including supporting operations. Nothing in this section shall preclude an entity described in this section from qualifying for any other exemption provided for in this chapter.\nHistory.\u2014s. 3, ch. 97-188; s. 2, ch. 99-238; s. 917, ch. 2002-387.\n1212.0606\u2003Rental car surcharge.\u2014\n(1)\u2003As used in this section, the term:\n(a)\u2003\u201cCar-sharing service\u201d means a membership-based organization or business, or division thereof, which requires the payment of an application fee or a membership fee and provides member access to motor vehicles:\n1.\u2003Only at locations that are not staffed by car-sharing service personnel employed solely for the purpose of interacting with car-sharing service members;\n2.\u2003Twenty-four hours per day, 7 days per week;\n3.\u2003Only through automated means, including, but not limited to, a smartphone application or an electronic membership card;\n4.\u2003On an hourly basis or for a shorter increment of time;\n5.\u2003Without a separate fee for refueling the motor vehicle;\n6.\u2003Without a separate fee for minimum financial responsibility liability insurance; and\n7.\u2003Owned or controlled by the car-sharing service or its affiliates.\n(b)\u2003\u201cMotor vehicle rental company\u201d means an entity that is in the business of providing, for financial consideration, motor vehicles to the public under a rental agreement.\n(c)\u2003\u201cPeer-to-peer car-sharing program\u201d has the same meaning as in s. 627.7483(1).\n(2)\u2003Except as provided in subsections (3) and (4), a surcharge of $2 per day or any part of a day is imposed upon the lease or rental by a motor vehicle rental company of a motor vehicle that is licensed for hire and designed to carry fewer than nine passengers, regardless of whether the motor vehicle is licensed in this state, for financial consideration and without transfer of the title of the motor vehicle. The surcharge is imposed regardless of whether the lease or rental occurs in person or through digital means. The surcharge applies to only the first 30 days of the term of a lease or rental and must be collected by the motor vehicle rental company. The surcharge is subject to all applicable taxes imposed by this chapter.\n(3)\u2003A surcharge of $1 per day or any part of a day is imposed upon each peer-to-peer car-sharing program agreement involving a shared vehicle that is registered in this state and designed to carry fewer than nine passengers for financial consideration and without transfer of the title of the shared vehicle. If the duration of the car-sharing period for a peer-to-peer car-sharing program agreement subject to the surcharge established pursuant to this section is less than 24 hours, the applicable surcharge will be $1 per usage. The surcharge applies to the first 30 days only of a car-sharing period for any peer-to-peer car-sharing program agreement to", "start_char_idx": 317859, "end_char_idx": 321650, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "05f7eddd-ecd5-48d3-b7cd-5428c6e6fdfb": {"__data__": {"id_": "05f7eddd-ecd5-48d3-b7cd-5428c6e6fdfb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f9eb4fd7-fa32-4d64-b257-ca04d03c7ecb", "node_type": null, "metadata": {}, "hash": "6dce1c852e9a4f1cd085b201f2d0ee7ad35a93af43366af0d0be70fe93f91279"}, "3": {"node_id": "c76b2ba5-831c-4a40-9379-5025d263f8b6", "node_type": null, "metadata": {}, "hash": "7c7435d50643c3b4c9bc973b8debad53eb9e90d69f39cbe67154181fbaf4e5bd"}}, "hash": "e0d35b1581d4ef5e9d15ec21a33063ab9f480f6d48d3b3496e906f5f2132a6be", "text": "of a car-sharing period for any peer-to-peer car-sharing program agreement to which the surcharge applies and must be collected by the peer-to-peer car-sharing program. The surcharge is subject to all applicable taxes imposed by this chapter.\n(4)\u2003A member of a car-sharing service who uses a motor vehicle as described in subsection (2) for less than 24 hours pursuant to an agreement with the car-sharing service shall pay a surcharge of $1 per usage. A member of a car-sharing service who uses the same motor vehicle for 24 hours or more shall pay a surcharge of $2 per day or any part of a day as provided in subsection (2). The car-sharing service shall collect the surcharge. The surcharge imposed under this subsection does not apply to the lease, rental, or use of a motor vehicle from a location owned, operated, or leased by or for the benefit of an airport or airport authority.\n(5)(a)\u2003Notwithstanding s. 212.20, and less the costs of administration, 80 percent of the proceeds of this surcharge shall be deposited in the State Transportation Trust Fund, 15.75 percent of the proceeds of this surcharge shall be deposited in the Tourism Promotional Trust Fund created in s. 288.122, and 4.25 percent of the proceeds of this surcharge shall be deposited in the Florida International Trade and Promotion Trust Fund. For the purposes of this subsection, the term \u201cproceeds of this surcharge\u201d means all funds collected and received by the department under this section, including interest and penalties on delinquent surcharges. The department shall provide the Department of Transportation rental car surcharge revenue information for the previous state fiscal year by September 1 of each year.\n(b)\u2003Notwithstanding any other law, the proceeds deposited in the State Transportation Trust Fund shall be allocated on an annual basis in the Department of Transportation\u2019s work program to each department district, except the Turnpike District. The amount allocated to each district shall be based on the amount of proceeds attributed to the counties within each respective district.\n(6)(a)\u2003Except as provided in this section, the department shall administer, collect, and enforce the surcharges as provided in this chapter.\n(b)\u2003The department shall require a dealer to report surcharge collections according to the county to which the surcharge was attributed. For purposes of this section, the surcharge shall be attributed to the county in which the rental agreement was entered into, except that, for peer-to-peer car-sharing, the surcharge shall be attributable to the county corresponding to the location of the motor vehicle at the car-sharing start time.\n(c)\u2003A dealer that collects a surcharge pursuant to this section shall report to the department all surcharge revenues attributed to the county where the rental agreement was entered into on a timely filed return for each required reporting period; except that, in the case of peer-to-peer car-sharing, the peer-to-peer car-sharing program shall report the applicable surcharge revenue attributed to the county corresponding to the location of the motor vehicle at the car-sharing start time. The provisions of this chapter which apply to interest and penalties on delinquent taxes apply to the surcharge. The surcharge shall not be included in the calculation of estimated taxes pursuant to s. 212.11. The dealer\u2019s credit provided in s. 212.12 does not apply to any amount collected under this section.\n(7)\u2003The surcharge imposed by this section does not apply to a motor vehicle or a shared vehicle provided at no charge to a person whose motor vehicle is being repaired, adjusted, or serviced by the entity providing the replacement motor vehicle.\nHistory.\u2014s. 4, ch. 89-364; ss. 32, 90, ch. 90-132; s. 109, ch. 90-136; s. 3, ch. 91-79; s. 5, ch. 92-299; s. 7, ch. 97-99; s. 6, ch.", "start_char_idx": 321610, "end_char_idx": 325456, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c76b2ba5-831c-4a40-9379-5025d263f8b6": {"__data__": {"id_": "c76b2ba5-831c-4a40-9379-5025d263f8b6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "05f7eddd-ecd5-48d3-b7cd-5428c6e6fdfb", "node_type": null, "metadata": {}, "hash": "e0d35b1581d4ef5e9d15ec21a33063ab9f480f6d48d3b3496e906f5f2132a6be"}, "3": {"node_id": "213bcff5-b131-41a7-9f73-a100431a07de", "node_type": null, "metadata": {}, "hash": "ddbe358dd37c159b41419fae560c03e0abef7bc62904a0df232a69208f973ea7"}}, "hash": "7c7435d50643c3b4c9bc973b8debad53eb9e90d69f39cbe67154181fbaf4e5bd", "text": "92-299; s. 7, ch. 97-99; s. 6, ch. 98-342; s. 1, ch. 2000-257; s. 60, ch. 2002-20; s. 18, ch. 2003-254; s. 1, ch. 2014-199; s. 14, ch. 2015-2; s. 2, ch. 2021-175.\n1Note.\u2014Section 22, ch. 2000-257, provides that \u201c[n]otwithstanding any other law to the contrary the requirements of sections 206.46(3) and 206.606(2), Florida Statutes, shall not apply to any funding, programs, or other provisions contained in this act.\u201d\n212.07\u2003Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.\u2014\n(1)(a)\u2003The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer.\n1(b)\u2003A resale must be in strict compliance with s. 212.18 and the rules and regulations adopted thereunder. A dealer who makes a sale for resale that is not in strict compliance with s. 212.18 and the rules and regulations adopted thereunder is liable for and must pay the tax. A dealer who makes a sale for resale shall document the exempt nature of the transaction, as established by rules adopted by the department, by retaining a copy of the purchaser\u2019s resale certificate. In lieu of maintaining a copy of the certificate, a dealer may document, before the time of sale, an authorization number provided telephonically or electronically by the department, or by such other means established by rule of the department. The dealer may rely on a resale certificate issued pursuant to s. 212.18(3)(e), valid at the time of receipt from the purchaser, without seeking annual verification of the resale certificate if the dealer makes recurring sales to a purchaser in the normal course of business on a continual basis. For purposes of this paragraph, \u201crecurring sales to a purchaser in the normal course of business\u201d refers to a sale in which the dealer extends credit to the purchaser and records the debt as an account receivable, or in which the dealer sells to a purchaser who has an established cash or C.O.D. account, similar to an open credit account. For purposes of this paragraph, purchases are made from a selling dealer on a continual basis if the selling dealer makes, in the normal course of business, sales to the purchaser at least once in every 12-month period. A dealer may, through the informal protest provided for in s. 213.21 and the rules of the department, provide the department with evidence of the exempt status of a sale. Consumer certificates of exemption executed by those exempt entities that were registered with the department at the time of sale, resale certificates provided by purchasers who were active dealers at the time of sale, and verification by the department of a purchaser\u2019s active dealer status at the time of sale in lieu of a resale certificate shall be accepted by the department when submitted during the protest period, but may not be accepted in any proceeding under chapter 120 or any circuit court action instituted under chapter 72.\n(c)\u2003Unless the purchaser of tangible personal property that is incorporated into tangible personal property manufactured, produced, compounded, processed, or fabricated for one\u2019s own use and subject to the tax imposed under s. 212.06(1)(b) or is purchased for export under s. 212.06(5)(a)1. extends a certificate in compliance with the rules of the department, the dealer shall himself or herself be liable for and pay the tax.\n(2)\u2003A dealer shall, as far as practicable, add the amount of the tax imposed under this chapter to the sale price, and the amount of the tax shall be separately stated as Florida tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale. Such tax shall constitute a part of such price, charge, or proof", "start_char_idx": 325497, "end_char_idx": 329265, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "213bcff5-b131-41a7-9f73-a100431a07de": {"__data__": {"id_": "213bcff5-b131-41a7-9f73-a100431a07de", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c76b2ba5-831c-4a40-9379-5025d263f8b6", "node_type": null, "metadata": {}, "hash": "7c7435d50643c3b4c9bc973b8debad53eb9e90d69f39cbe67154181fbaf4e5bd"}, "3": {"node_id": "21fa191e-d171-473c-a65a-557d90229b94", "node_type": null, "metadata": {}, "hash": "d3700fd6f62d56159d1b3cba1af7be54d89c2888b5385b8b1bf4ff2aefd476c9"}}, "hash": "ddbe358dd37c159b41419fae560c03e0abef7bc62904a0df232a69208f973ea7", "text": "evidence of sale. Such tax shall constitute a part of such price, charge, or proof of sale which shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the same manner as other debts. Where it is impracticable, due to the nature of the business practices within an industry, to separately state Florida tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale, the department may establish an effective tax rate for such industry. The department may also amend this effective tax rate as the industry\u2019s pricing or practices change. Except as otherwise specifically provided, any dealer who neglects, fails, or refuses to collect the tax herein provided upon any, every, and all retail sales made by the dealer or the dealer\u2019s agents or employees of tangible personal property or services which are subject to the tax imposed by this chapter shall be liable for and pay the tax himself or herself.\n(3)(a)\u2003A dealer who fails, neglects, or refuses to collect the tax or fees imposed under this chapter by himself or herself or through the dealer\u2019s agents or employees, in addition to the penalty of being liable for paying the tax or fee, commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.\n(b)\u2003A dealer who willfully fails to collect a tax or fee after the department provides notice of the duty to collect the tax or fee is liable for a specific penalty of 100 percent of the uncollected tax or fee. This penalty is in addition to any other penalty that may be imposed by law. A dealer who willfully fails to collect taxes or fees totaling:\n1.\u2003Less than $300:\na.\u2003For a first offense, commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.\nb.\u2003For a second offense, commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.\nc.\u2003For a third or subsequent offense, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n2.\u2003An amount equal to $300 or more, but less than $20,000, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n3.\u2003An amount equal to $20,000 or more, but less than $100,000, commits a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n4.\u2003An amount equal to $100,000 or more, commits a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n(c)\u2003The department shall provide written notice of the duty to collect taxes or fees to the dealer by personal service or by sending notice to the dealer\u2019s last known address by registered mail. The department may provide written notice using both methods described in this paragraph.\n(4)(a)\u2003Except as provided in paragraph (b), a dealer engaged in any business taxable under this chapter may not advertise or hold out to the public, in any manner, directly or indirectly, that he or she will pay all or any part of the tax, or that he or she will relieve the purchaser of the payment of all or any part of the tax, or that the tax will not be added to the selling price of the property or services sold or released or, when added, that it or any part thereof will be refunded either directly or indirectly by any method whatsoever.\n(b)\u2003Notwithstanding any provision of this chapter to the contrary, a dealer may advertise or hold out to the public that he or she will pay all or any part of the tax on behalf of the purchaser, subject to both of the following conditions:\n1.\u2003The", "start_char_idx": 329225, "end_char_idx": 332838, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "21fa191e-d171-473c-a65a-557d90229b94": {"__data__": {"id_": "21fa191e-d171-473c-a65a-557d90229b94", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "213bcff5-b131-41a7-9f73-a100431a07de", "node_type": null, "metadata": {}, "hash": "ddbe358dd37c159b41419fae560c03e0abef7bc62904a0df232a69208f973ea7"}, "3": {"node_id": "666defb9-e0d7-41db-9fbe-8b3ec463c7f7", "node_type": null, "metadata": {}, "hash": "6787c5b54da5fa18232b638f6fcea7f33dc3085d02e8c3a107367d6e64a1aef3"}}, "hash": "d3700fd6f62d56159d1b3cba1af7be54d89c2888b5385b8b1bf4ff2aefd476c9", "text": "purchaser, subject to both of the following conditions:\n1.\u2003The dealer must expressly state on any charge ticket, sales slip, invoice, or other tangible evidence of sale given to the purchaser that the dealer will pay to the state the tax imposed by this chapter. The dealer may not indicate or imply that the transaction is exempt or excluded from the tax imposed by this chapter.\n2.\u2003A charge ticket, sales slip, invoice, or other tangible evidence of the sale given to the purchaser must separately state the sale price and the amount of the tax in accordance with subsection (2).\n(c)\u2003A person who violates this subsection commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. A second or subsequent offense constitutes a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.\n(5)(a)\u2003The gross proceeds derived from the sale in this state of livestock, poultry, and other farm products direct from the farm are exempted from the tax levied by this chapter provided such sales are made directly by the producers. The producers shall be entitled to such exemptions although the livestock so sold in this state may have been registered with a breeders\u2019 or registry association prior to the sale and although the sale takes place at a livestock show or race meeting, so long as the sale is made by the original producer and within this state. When sales of livestock, poultry, or other farm products are made to consumers by any person, as defined herein, other than a producer, they are not exempt from the tax imposed by this chapter. The foregoing exemption does not apply to ornamental nursery stock offered for retail sale by the producer.\n(b)\u2003Sales of race horses at claiming races are taxable; however, if sufficient information is provided by race track officials to properly administer the tax, sales tax is due only on the maximum single amount for which a horse is sold at all races at which it is claimed during an entire racing season.\n(6)\u2003It is specifically provided that the use tax as defined herein does not apply to livestock and livestock products, to poultry and poultry products, or to farm and agricultural products, when produced by the farmer and used by him or her and members of the farmer\u2019s family and his or her employees on the farm.\n(7)\u2003Provided, however, that each and every agricultural commodity sold by any person, other than a producer, to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing such agricultural commodity for the ultimate retail consumer trade shall be and is exempted from any and all provisions of this chapter, including payment of the tax applicable to the sale, storage, use, or transfer, or any other utilization or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer; in no case shall more than one tax be exacted.\n(8)\u2003Any person who:\n(a)\u2003Has purchased at retail, used, consumed, distributed, or stored for use or consumption in this state:\n1.\u2003Tangible personal property;\n2.\u2003Admissions;\n3.\u2003Communication or other services taxable under this chapter; or\n4.\u2003Leased tangible personal property; or\n(b)\u2003Has leased, occupied, or used or was entitled to use any:\n1.\u2003Real property;\n2.\u2003Space or spaces in parking lots or garages for motor vehicles; or\n3.\u2003Docking or storage space or spaces for boats in boat docks or marinas,\nand cannot prove that the tax levied by this chapter has been paid to his or her vendor, lessor, or other person or was paid on behalf of the purchaser by a dealer under subsection (4) is directly liable to the state for any tax, interest, or penalty due on any such taxable transactions.\n\n(9)(a)\u2003If a", "start_char_idx": 332852, "end_char_idx": 336709, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "666defb9-e0d7-41db-9fbe-8b3ec463c7f7": {"__data__": {"id_": "666defb9-e0d7-41db-9fbe-8b3ec463c7f7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "21fa191e-d171-473c-a65a-557d90229b94", "node_type": null, "metadata": {}, "hash": "d3700fd6f62d56159d1b3cba1af7be54d89c2888b5385b8b1bf4ff2aefd476c9"}, "3": {"node_id": "34c9d183-49a4-4f99-aff7-72651c757e0c", "node_type": null, "metadata": {}, "hash": "59fa86247eca98c80ca7d12f4019477e2d667d491842dff8ca908a92ce1c0fe3"}}, "hash": "6787c5b54da5fa18232b638f6fcea7f33dc3085d02e8c3a107367d6e64a1aef3", "text": "due on any such taxable transactions.\n\n(9)(a)\u2003If a purchaser engaging in transactions taxable under this chapter did not pay tax to a vendor based on a good faith belief that the transaction was a nontaxable purchase for resale or the transaction was exempt as a purchase by an organization exempt from tax under this chapter, except as provided in paragraph (b), neither the purchaser nor the vendor is directly liable for any tax, interest, or penalty that would otherwise be due if the following conditions are met:\n1.\u2003At the time of the purchase, the purchaser was not registered as a dealer with the department or did not hold a consumer\u2019s certificate of exemption from the department.\n2.\u2003At the time of the purchase, the purchaser was qualified to register with the department as a dealer or to receive a consumer\u2019s certificate of exemption from the department.\n3.\u2003Before applying for treatment under this subsection, the purchaser has registered with the department as a dealer or has applied for and received a consumer\u2019s certificate of exemption from the department.\n4.\u2003The purchaser establishes justifiable cause for failure to register as a dealer or to obtain a consumer\u2019s certificate of exemption before making the purchase. Whether a purchaser has established justifiable cause for failure to register depends on the facts and circumstances of each case, including, but not limited to, such factors as the complexity of the transaction, the purchaser\u2019s business experience and history, whether the purchaser sought advice on its tax obligations, whether any such advice was followed, and any remedial action taken by the purchaser.\n5.\u2003The transaction would otherwise qualify as exempt under this chapter except for the fact that at the time of the purchase the purchaser was not registered as a dealer with the department or did not hold a consumer\u2019s certificate of exemption from the department.\n6.\u2003Relief pursuant to this subsection is applied for:\na.\u2003Before the department has initiated any audit or other action or inquiry in regard to the purchaser or the vendor; or\nb.\u2003If any audit or other action or inquiry of the purchaser or the vendor has already been initiated, within 7 days after being informed in writing by the department that the purchaser was required to be registered or to hold a consumer\u2019s certificate of exemption at the time the transaction occurred.\n(b)\u2003In lieu of the tax, penalties, and interest that would otherwise have been due, the department shall impose and collect the following mandatory penalties, which the department may not waive:\n1.\u2003If a purchaser or vendor applies for relief before the department initiates any audit or other action or inquiry, the mandatory penalty is the lesser of $1,000 or 10 percent of the total tax due on transactions that qualify for treatment under this subsection.\n2.\u2003If a purchaser or vendor applies for relief after an audit or other action or inquiry has already been initiated by the department, the mandatory penalty is the lesser of $5,000 or 20 percent of the total tax due on transactions that qualify for treatment under this subsection.\nThe department may impose and collect the mandatory penalties from either the purchaser or the vendor that failed to obtain proper documentation at the time of the transaction.\n\n(c)\u2003The department may adopt forms and rules to administer this subsection.\nHistory.\u2014s. 7, ch. 26319, 1949; s. 1, ch. 28297, 1953; s. 1, ch. 61-276; s. 6, ch. 65-329; s. 4, ch. 68-119; s. 11, ch. 69-222; s. 123, ch. 71-136; s. 6, ch. 71-360; s. 7, ch. 83-297; s. 65, ch. 86-152; ss. 13, 85, ch. 87-6; s. 53, ch. 87-101; ss. 24, 25, ch. 87-548; s. 19,", "start_char_idx": 336721, "end_char_idx": 340378, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "34c9d183-49a4-4f99-aff7-72651c757e0c": {"__data__": {"id_": "34c9d183-49a4-4f99-aff7-72651c757e0c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "666defb9-e0d7-41db-9fbe-8b3ec463c7f7", "node_type": null, "metadata": {}, "hash": "6787c5b54da5fa18232b638f6fcea7f33dc3085d02e8c3a107367d6e64a1aef3"}, "3": {"node_id": "ba978dde-af37-4c5d-8dfe-f0b65cb67f73", "node_type": null, "metadata": {}, "hash": "e6c419283de89d494c756d43aa7f742df37bae31abdaa5d991b5ffc5ebb11e4e"}}, "hash": "59fa86247eca98c80ca7d12f4019477e2d667d491842dff8ca908a92ce1c0fe3", "text": "87-101; ss. 24, 25, ch. 87-548; s. 19, ch. 91-224; s. 1114, ch. 95-147; s. 8, ch. 97-99; s. 2, ch. 98-142; s. 18, ch. 99-208; s. 3, ch. 99-239; s. 15, ch. 2002-218; s. 3, ch. 2014-40; s. 9, ch. 2021-2; s. 19, ch. 2021-31.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.08\u2003Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.\u2014The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter.\n(1)\u2003EXEMPTIONS; GENERAL GROCERIES.\u2014\n(a)\u2003Food products for human consumption are exempt from the tax imposed by this chapter.\n(b)\u2003For the purpose of this chapter, as used in this subsection, the term \u201cfood products\u201d means edible commodities, whether processed, cooked, raw, canned, or in any other form, which are generally regarded as food. This includes, but is not limited to, all of the following:\n1.\u2003Cereals and cereal products, baked goods, oleomargarine, meat and meat products, fish and seafood products, frozen foods and dinners, poultry, eggs and egg products, vegetables and vegetable products, fruit and fruit products, spices, salt, sugar and sugar products, milk and dairy products, and products intended to be mixed with milk.\n2.\u2003Natural fruit or vegetable juices or their concentrates or reconstituted natural concentrated fruit or vegetable juices, whether frozen or unfrozen, dehydrated, powdered, granulated, sweetened or unsweetened, seasoned with salt or spice, or unseasoned; coffee, coffee substitutes, or cocoa; and tea, unless it is sold in a liquid form.\n3.\u2003Bakery products sold by bakeries, pastry shops, or like establishments that do not have eating facilities.\n(c)\u2003The exemption provided by this subsection does not apply to:\n1.\u2003Food products sold as meals for consumption on or off the premises of the dealer.\n2.\u2003Food products furnished, prepared, or served for consumption at tables, chairs, or counters or from trays, glasses, dishes, or other tableware, whether provided by the dealer or by a person with whom the dealer contracts to furnish, prepare, or serve food products to others.\n3.\u2003Food products ordinarily sold for immediate consumption on the seller\u2019s premises or near a location at which parking facilities are provided primarily for the use of patrons in consuming the products purchased at the location, even though such products are sold on a \u201ctake out\u201d or \u201cto go\u201d order and are actually packaged or wrapped and taken from the premises of the dealer.\n4.\u2003Sandwiches sold ready for immediate consumption on or off the seller\u2019s premises.\n5.\u2003Food products sold ready for immediate consumption within a place, the entrance to which is subject to an admission charge.\n6.\u2003Food products sold as hot prepared food products.\n7.\u2003Soft", "start_char_idx": 340392, "end_char_idx": 343778, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ba978dde-af37-4c5d-8dfe-f0b65cb67f73": {"__data__": {"id_": "ba978dde-af37-4c5d-8dfe-f0b65cb67f73", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "34c9d183-49a4-4f99-aff7-72651c757e0c", "node_type": null, "metadata": {}, "hash": "59fa86247eca98c80ca7d12f4019477e2d667d491842dff8ca908a92ce1c0fe3"}, "3": {"node_id": "a74577cd-8a36-48cc-b416-a75b6c0eaff4", "node_type": null, "metadata": {}, "hash": "3c2d95a1e9a9c1aa63a144b4415882cde12a5ef4ba6046fdf327b35c31fe7ab4"}}, "hash": "e6c419283de89d494c756d43aa7f742df37bae31abdaa5d991b5ffc5ebb11e4e", "text": "products sold as hot prepared food products.\n7.\u2003Soft drinks, including, but not limited to, any nonalcoholic beverage, any preparation or beverage commonly referred to as a \u201csoft drink,\u201d or any noncarbonated drink made from milk derivatives or tea, if sold in cans or similar containers.\n8.\u2003Ice cream, frozen yogurt, and similar frozen dairy or nondairy products in cones, small cups, or pints, popsicles, frozen fruit bars, or other novelty items, whether or not sold separately.\n9.\u2003Food that is prepared, whether on or off the premises, and sold for immediate consumption. This does not apply to food prepared off the premises and sold in the original sealed container, or the slicing of products into smaller portions.\n10.\u2003Food products sold through a vending machine, pushcart, motor vehicle, or any other form of vehicle.\n11.\u2003Candy and any similar product regarded as candy or confection, based on its normal use, as indicated on the label or advertising thereof.\n12.\u2003Bakery products sold by bakeries, pastry shops, or like establishments having eating facilities, except when sold for consumption off the seller\u2019s premises.\n13.\u2003Food products served, prepared, or sold in or by restaurants, lunch counters, cafeterias, hotels, taverns, or other like places of business.\n(d)\u2003As used in this subsection, the term:\n1.\u2003\u201cFor consumption off the seller\u2019s premises\u201d means that the food or drink is intended by the customer to be consumed at a place away from the dealer\u2019s premises.\n2.\u2003\u201cFor consumption on the seller\u2019s premises\u201d means that the food or drink sold may be immediately consumed on the premises where the dealer conducts his or her business. In determining whether an item of food is sold for immediate consumption, the customary consumption practices prevailing at the selling facility shall be considered.\n3.\u2003\u201cPremises\u201d shall be construed broadly, and means, but is not limited to, the lobby, aisle, or auditorium of a theater; the seating, aisle, or parking area of an arena, rink, or stadium; or the parking area of a drive-in or outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where such meals or beverages are served.\n4.\u2003\u201cHot prepared food products\u201d means those products, items, or components which have been prepared for sale in a heated condition and which are sold at any temperature that is higher than the air temperature of the room or place where they are sold. \u201cHot prepared food products,\u201d for the purposes of this subsection, includes a combination of hot and cold food items or components where a single price has been established for the combination and the food products are sold in such combination, such as a hot meal, a hot specialty dish or serving, or a hot sandwich or hot pizza, including cold components or side items.\n(e)1.\u2003Food or drinks not exempt under paragraphs (a), (b), (c), and (d) are exempt, notwithstanding those paragraphs, when purchased with food coupons or Special Supplemental Food Program for Women, Infants, and Children vouchers issued under authority of federal law.\n2.\u2003This paragraph is effective only while federal law prohibits a state\u2019s participation in the federal food coupon program or Special Supplemental Food Program for Women, Infants, and Children if there is an official determination that state or local sales taxes are collected within that state on purchases of food or drinks with such coupons.\n3.\u2003This paragraph shall not apply to any food or drinks on which federal law shall permit sales taxes without penalty, such as termination of the state\u2019s participation.\n(f)\u2003The application of the tax on a package that contains exempt food products and taxable nonfood products depends upon the essential character of the complete", "start_char_idx": 343764, "end_char_idx": 347519, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a74577cd-8a36-48cc-b416-a75b6c0eaff4": {"__data__": {"id_": "a74577cd-8a36-48cc-b416-a75b6c0eaff4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ba978dde-af37-4c5d-8dfe-f0b65cb67f73", "node_type": null, "metadata": {}, "hash": "e6c419283de89d494c756d43aa7f742df37bae31abdaa5d991b5ffc5ebb11e4e"}, "3": {"node_id": "68ed8c8b-a233-4b1f-9654-c1452d561fb3", "node_type": null, "metadata": {}, "hash": "272ae5a371f115fa7a46c20d5116ea0770349279284f7af372aad75109ce33ca"}}, "hash": "3c2d95a1e9a9c1aa63a144b4415882cde12a5ef4ba6046fdf327b35c31fe7ab4", "text": "contains exempt food products and taxable nonfood products depends upon the essential character of the complete package.\n1.\u2003If the taxable items represent more than 25 percent of the cost of the complete package and a single charge is made, the entire sales price of the package is taxable. If the taxable items are separately stated, the separate charge for the taxable items is subject to tax.\n2.\u2003If the taxable items represent 25 percent or less of the cost of the complete package and a single charge is made, the entire sales price of the package is exempt from tax. The person preparing the package is liable for the tax on the cost of the taxable items going into the complete package. If the taxable items are separately stated, the separate charge is subject to tax.\n(2)\u2003EXEMPTIONS; MEDICAL.\u2014\n(a)\u2003There shall be exempt from the tax imposed by this chapter any medical products and supplies or medicine dispensed according to an individual prescription or prescriptions written by a prescriber authorized by law to prescribe medicinal drugs; hypodermic needles; hypodermic syringes; chemical compounds and test kits used for the diagnosis or treatment of human disease, illness, or injury; and common household remedies recommended and generally sold for internal or external use in the cure, mitigation, treatment, or prevention of illness or disease in human beings, but not including cosmetics or toilet articles, notwithstanding the presence of medicinal ingredients therein, according to a list prescribed and approved by the Department of Business and Professional Regulation, which list shall be certified to the Department of Revenue from time to time and included in the rules promulgated by the Department of Revenue. There shall also be exempt from the tax imposed by this chapter artificial eyes and limbs; orthopedic shoes; prescription eyeglasses and items incidental thereto or which become a part thereof; dentures; hearing aids; crutches; prosthetic and orthopedic appliances; and funerals. In addition, any items intended for one-time use which transfer essential optical characteristics to contact lenses shall be exempt from the tax imposed by this chapter; however, this exemption shall apply only after $100,000 of the tax imposed by this chapter on such items has been paid in any calendar year by a taxpayer who claims the exemption in such year. Funeral directors shall pay tax on all tangible personal property used by them in their business.\n(b)\u2003For the purposes of this subsection:\n1.\u2003\u201cProsthetic and orthopedic appliances\u201d means any apparatus, instrument, device, or equipment used to replace or substitute for any missing part of the body, to alleviate the malfunction of any part of the body, or to assist any disabled person in leading a normal life by facilitating such person\u2019s mobility. Such apparatus, instrument, device, or equipment shall be exempted according to an individual prescription or prescriptions written by a physician licensed under chapter 458, chapter 459, chapter 460, chapter 461, or chapter 466, or according to a list prescribed and approved by the Department of Health, which list shall be certified to the Department of Revenue from time to time and included in the rules promulgated by the Department of Revenue.\n2.\u2003\u201cCosmetics\u201d means articles intended to be rubbed, poured, sprinkled, or sprayed on, introduced into, or otherwise applied to the human body for cleansing, beautifying, promoting attractiveness, or altering the appearance and also means articles intended for use as a compound of any such articles, including, but not limited to, cold creams, suntan lotions, makeup, and body lotions.\n3.\u2003\u201cToilet articles\u201d means any article advertised or held out for sale for grooming purposes and those articles that are customarily used for grooming purposes, regardless of the name by which they may be known, including, but not limited to, soap, toothpaste, hair spray, shaving products, colognes, perfumes, shampoo, deodorant, and mouthwash.\n4.\u2003\u201cPrescription\u201d includes any order for drugs or medicinal supplies written or transmitted by any means of communication by a", "start_char_idx": 347470, "end_char_idx": 351610, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "68ed8c8b-a233-4b1f-9654-c1452d561fb3": {"__data__": {"id_": "68ed8c8b-a233-4b1f-9654-c1452d561fb3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a74577cd-8a36-48cc-b416-a75b6c0eaff4", "node_type": null, "metadata": {}, "hash": "3c2d95a1e9a9c1aa63a144b4415882cde12a5ef4ba6046fdf327b35c31fe7ab4"}, "3": {"node_id": "208cafcd-7a42-4a68-aef6-b592bd866440", "node_type": null, "metadata": {}, "hash": "8ddfe6f0d5a5be2bc35ea4f893a4641b4f19e38197f5f6b8005c792d9d142ae2"}}, "hash": "272ae5a371f115fa7a46c20d5116ea0770349279284f7af372aad75109ce33ca", "text": "drugs or medicinal supplies written or transmitted by any means of communication by a duly licensed practitioner authorized by the laws of the state to prescribe such drugs or medicinal supplies and intended to be dispensed by a pharmacist. The term also includes an orally transmitted order by the lawfully designated agent of such practitioner. The term also includes an order written or transmitted by a practitioner licensed to practice in a jurisdiction other than this state, but only if the pharmacist called upon to dispense such order determines, in the exercise of his or her professional judgment, that the order is valid and necessary for the treatment of a chronic or recurrent illness. The term also includes a pharmacist\u2019s order for a product selected from the formulary created pursuant to s. 465.186. A prescription may be retained in written form, or the pharmacist may cause it to be recorded in a data processing system, provided that such order can be produced in printed form upon lawful request.\n(c)\u2003Chlorine shall not be exempt from the tax imposed by this chapter when used for the treatment of water in swimming pools.\n(d)\u2003Lithotripters are exempt.\n(e)\u2003Human organs are exempt.\n(f)\u2003Sales of drugs to or by physicians, dentists, veterinarians, and hospitals in connection with medical treatment are exempt.\n(g)\u2003Medical products and supplies used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity which are temporarily or permanently incorporated into a patient or client by a practitioner of the healing arts licensed in the state are exempt.\n(h)\u2003The purchase by a veterinarian of commonly recognized substances possessing curative or remedial properties which are ordered and dispensed as treatment for a diagnosed health disorder by or on the prescription of a duly licensed veterinarian, and which are applied to or consumed by animals for alleviation of pain or the cure or prevention of sickness, disease, or suffering are exempt. Also exempt are the purchase by a veterinarian of antiseptics, absorbent cotton, gauze for bandages, lotions, vitamins, and worm remedies.\n(i)\u2003Sales of therapeutic veterinary diets specifically formulated to aid in the management of illness and disease of a diagnosed health disorder in an animal and which are only available from a licensed veterinarian are exempt from the tax imposed under this chapter.\n(j)\u2003X-ray opaques, also known as opaque drugs and radiopaque, such as the various opaque dyes and barium sulphate, when used in connection with medical X rays for treatment of bodies of humans and animals, are exempt.\n(k)\u2003Parts, special attachments, special lettering, and other like items that are added to or attached to tangible personal property so that a handicapped person can use them are exempt when such items are purchased by a person pursuant to an individual prescription.\n1(l)\u2003Marijuana and marijuana delivery devices, as defined in s. 381.986, are exempt from the taxes imposed under this chapter.\n(m)\u2003This subsection shall be strictly construed and enforced.\n(3)\u2003EXEMPTIONS; CERTAIN FARM EQUIPMENT.\u2014\n(a)\u2003The tax may not be imposed on the sale, rental, lease, use, consumption, repair, or storage for use in this state of power farm equipment or irrigation equipment, including replacement parts and accessories for power farm equipment or irrigation equipment, which are used exclusively on a farm or in a forest in the agricultural production of crops or products produced by those agricultural industries included in s. 570.02(1), or for fire prevention and suppression work with respect to such crops or products. Harvesting may not be construed to include processing activities. This exemption is not forfeited by moving farm equipment between farms or forests.\n2(b)\u2003The tax may not be imposed on the sales price for a trailer purchased by a farmer for exclusive use in agricultural", "start_char_idx": 351635, "end_char_idx": 355551, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "208cafcd-7a42-4a68-aef6-b592bd866440": {"__data__": {"id_": "208cafcd-7a42-4a68-aef6-b592bd866440", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "68ed8c8b-a233-4b1f-9654-c1452d561fb3", "node_type": null, "metadata": {}, "hash": "272ae5a371f115fa7a46c20d5116ea0770349279284f7af372aad75109ce33ca"}, "3": {"node_id": "4954f176-ed25-45a6-86dc-1129fba7eadf", "node_type": null, "metadata": {}, "hash": "00a9710c49df66fb01ac35062060d917c59ba037d15d0e86f038a1f8d2809990"}}, "hash": "8ddfe6f0d5a5be2bc35ea4f893a4641b4f19e38197f5f6b8005c792d9d142ae2", "text": "price for a trailer purchased by a farmer for exclusive use in agricultural production or to transport farm products from his or her farm to the place where the farmer transfers ownership of the farm products to another. This exemption is not forfeited by using a trailer to transport the farmer\u2019s farm equipment. The exemption provided under this paragraph does not apply to the lease or rental of a trailer.\n(c)\u2003The exemptions provided in paragraphs (a) and (b) are not allowed unless the purchaser, renter, or lessee signs a certificate stating that the farm equipment is to be used exclusively as required under this subsection. Possession by a seller, lessor, or other dealer of a written certification by the purchaser, renter, or lessee certifying the purchaser\u2019s, renter\u2019s, or lessee\u2019s entitlement to an exemption permitted by this subsection relieves the seller from the responsibility of collecting the tax on the nontaxable amounts, and the department shall look solely to the purchaser for recovery of such tax if it determines that the purchaser was not entitled to the exemption.\n(4)\u2003EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.\u2014\n(a)\u2003Also exempt are:\n1.\u2003Water delivered to the purchaser through pipes or conduits or delivered for irrigation purposes. The sale of drinking water in bottles, cans, or other containers, including water that contains minerals or carbonation in its natural state or water to which minerals have been added at a water treatment facility regulated by the Department of Environmental Protection or the Department of Health, is exempt. This exemption does not apply to the sale of drinking water in bottles, cans, or other containers if carbonation or flavorings, except those added at a water treatment facility, have been added. Water that has been enhanced by the addition of minerals and that does not contain any added carbonation or flavorings is also exempt.\n2.\u2003All fuels used by a public or private utility, including any municipal corporation or rural electric cooperative association, in the generation of electric power or energy for sale. Fuel other than motor fuel and diesel fuel is taxable as provided in this chapter with the exception of fuel expressly exempt herein. Natural gas and natural gas fuel as defined in s. 206.9951(2) are exempt from the tax imposed by this chapter when placed into the fuel supply system of a motor vehicle. Effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment is exempt from the tax imposed by this chapter. Motor fuels and diesel fuels are taxable as provided in chapter 206, with the exception of those motor fuels and diesel fuels used by railroad locomotives or vessels to transport persons or property in interstate or foreign commerce, which are taxable under this chapter only to the extent provided herein. The basis of the tax shall be the ratio of intrastate mileage to interstate or foreign mileage traveled by the carrier\u2019s railroad locomotives or vessels that were used in interstate or foreign commerce and that had at least some Florida mileage during the previous fiscal year of the carrier, such ratio to be determined at the close of the fiscal year of the carrier. However, during the fiscal year in which the carrier begins its initial operations in this state, the carrier\u2019s mileage apportionment factor may be determined on the basis of an estimated ratio of anticipated miles in this state to anticipated total miles for that year, and subsequently, additional tax shall be paid on the motor fuel and diesel fuels, or a refund may be applied for, on the basis of the actual ratio of the carrier\u2019s railroad locomotives\u2019 or vessels\u2019 miles in this state to its total miles for that year. This ratio shall be applied each month to the total Florida purchases made in this state of motor and diesel fuels to establish that portion of the total used and consumed in intrastate movement and subject to tax under this chapter. The basis for imposition of any discretionary surtax shall be", "start_char_idx": 355561, "end_char_idx": 359628, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4954f176-ed25-45a6-86dc-1129fba7eadf": {"__data__": {"id_": "4954f176-ed25-45a6-86dc-1129fba7eadf", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "208cafcd-7a42-4a68-aef6-b592bd866440", "node_type": null, "metadata": {}, "hash": "8ddfe6f0d5a5be2bc35ea4f893a4641b4f19e38197f5f6b8005c792d9d142ae2"}, "3": {"node_id": "a16a2e69-1455-424b-a1a7-a6752cb21e5c", "node_type": null, "metadata": {}, "hash": "a50c0b98d0c715de86823c8d25dc4a68d0bfa7291d37e497c9c4574a01b2653b"}}, "hash": "00a9710c49df66fb01ac35062060d917c59ba037d15d0e86f038a1f8d2809990", "text": "under this chapter. The basis for imposition of any discretionary surtax shall be set forth in s. 212.054. Fuels used exclusively in intrastate commerce do not qualify for the proration of tax.\n3.\u2003The transmission or wheeling of electricity.\n4.\u2003Dyed diesel fuel placed into the storage tank of a vessel used exclusively for the commercial fishing and aquacultural purposes listed in s. 206.41(4)(c)3.\n(b)\u2003Alcoholic beverages and malt beverages are not exempt. The terms \u201calcoholic beverages\u201d and \u201cmalt beverages\u201d as used in this paragraph have the same meanings ascribed to them in ss. 561.01(4) and 563.01, respectively. It is determined by the Legislature that the classification of alcoholic beverages made in this paragraph for the purpose of extending the tax imposed by this chapter is reasonable and just, and it is intended that such tax be separate from, and in addition to, any other tax imposed on alcoholic beverages.\n(5)\u2003EXEMPTIONS; ACCOUNT OF USE.\u2014\n2(a)\u2003Items in agricultural use and certain nets.\u2014There are exempt from the tax imposed by this chapter nets designed and used exclusively by commercial fisheries; disinfectants, fertilizers, insecticides, pesticides, herbicides, fungicides, and weed killers used for application on crops or groves, including commercial nurseries and home vegetable gardens, used in dairy barns or on poultry farms for the purpose of protecting poultry or livestock, or used directly on poultry or livestock; animal health products that are administered to, applied to, or consumed by livestock or poultry to alleviate pain or cure or prevent sickness, disease, or suffering, including, but not limited to, antiseptics, absorbent cotton, gauze for bandages, lotions, vaccines, vitamins, and worm remedies; aquaculture health products that are used by aquaculture producers, as defined in s. 597.0015, to prevent or treat fungi, bacteria, and parasitic diseases; portable containers or movable receptacles in which portable containers are placed, used for processing farm products; field and garden seeds, including flower seeds; nursery stock, seedlings, cuttings, or other propagative material purchased for growing stock; seeds, seedlings, cuttings, and plants used to produce food for human consumption; cloth, plastic, and other similar materials used for shade, mulch, or protection from frost or insects on a farm; hog wire and barbed wire fencing, including gates and materials used to construct or repair such fencing, used in agricultural production on lands classified as agricultural lands under s. 193.461; stakes used by a farmer to support plants during agricultural production; generators used on poultry farms; and liquefied petroleum gas or other fuel used to heat a structure in which started pullets or broilers are raised; however, such exemption is not allowed unless the purchaser or lessee signs a certificate stating that the item to be exempted is for the exclusive use designated herein. Also exempt are cellophane wrappers, glue for tin and glass (apiarists), mailing cases for honey, shipping cases, window cartons, and baling wire and twine used for baling hay, when used by a farmer to contain, produce, or process an agricultural commodity.\n(b)\u2003Machinery and equipment used to increase productive output.\u2014\n1.\u2003Industrial machinery and equipment purchased for exclusive use by a new business in spaceport activities as defined by s. 212.02 or for use in new businesses that manufacture, process, compound, or produce for sale items of tangible personal property at fixed locations are exempt from the tax imposed by this chapter upon an affirmative showing by the taxpayer to the satisfaction of the department that such items are used in a new business in this state. Such purchases must be made before the date the business first begins its productive operations, and delivery of the purchased item must", "start_char_idx": 359623, "end_char_idx": 363503, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a16a2e69-1455-424b-a1a7-a6752cb21e5c": {"__data__": {"id_": "a16a2e69-1455-424b-a1a7-a6752cb21e5c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4954f176-ed25-45a6-86dc-1129fba7eadf", "node_type": null, "metadata": {}, "hash": "00a9710c49df66fb01ac35062060d917c59ba037d15d0e86f038a1f8d2809990"}, "3": {"node_id": "126d4677-79f6-4731-92bc-258538d81dcd", "node_type": null, "metadata": {}, "hash": "b5c223bccd95331462d117ed16151f77ee3078782829e3b5eeb1b14f7a7f59c1"}}, "hash": "a50c0b98d0c715de86823c8d25dc4a68d0bfa7291d37e497c9c4574a01b2653b", "text": "the business first begins its productive operations, and delivery of the purchased item must be made within 12 months after that date.\n2.\u2003Industrial machinery and equipment purchased for exclusive use by an expanding facility which is engaged in spaceport activities as defined by s. 212.02 or for use in expanding manufacturing facilities or plant units which manufacture, process, compound, or produce for sale items of tangible personal property at fixed locations in this state are exempt from any amount of tax imposed by this chapter upon an affirmative showing by the taxpayer to the satisfaction of the department that such items are used to increase the productive output of such expanded facility or business by not less than 5 percent.\n3.a.\u2003To receive an exemption provided by subparagraph 1. or subparagraph 2., a qualifying business entity shall apply to the department for a temporary tax exemption permit. The application shall state that a new business exemption or expanded business exemption is being sought. Upon a tentative affirmative determination by the department pursuant to subparagraph 1. or subparagraph 2., the department shall issue such permit.\nb.\u2003The applicant shall maintain all necessary books and records to support the exemption. Upon completion of purchases of qualified machinery and equipment pursuant to subparagraph 1. or subparagraph 2., the temporary tax permit shall be delivered to the department or returned to the department by certified or registered mail.\nc.\u2003If, in a subsequent audit conducted by the department, it is determined that the machinery and equipment purchased as exempt under subparagraph 1. or subparagraph 2. did not meet the criteria mandated by this paragraph or if commencement of production did not occur, the amount of taxes exempted at the time of purchase shall immediately be due and payable to the department by the business entity, together with the appropriate interest and penalty, computed from the date of purchase, in the manner prescribed by this chapter.\nd.\u2003If a qualifying business entity fails to apply for a temporary exemption permit or if the tentative determination by the department required to obtain a temporary exemption permit is negative, a qualifying business entity shall receive the exemption provided in subparagraph 1. or subparagraph 2. through a refund of previously paid taxes. No refund may be made for such taxes unless the criteria mandated by subparagraph 1. or subparagraph 2. have been met and commencement of production has occurred.\n4.\u2003The department shall adopt rules governing applications for, issuance of, and the form of temporary tax exemption permits; provisions for recapture of taxes; and the manner and form of refund applications, and may establish guidelines as to the requisites for an affirmative showing of increased productive output, commencement of production, and qualification for exemption.\n5.\u2003The exemptions provided in subparagraphs 1. and 2. do not apply to machinery or equipment purchased or used by electric utility companies, communications companies, oil or gas exploration or production operations, publishing firms that do not export at least 50 percent of their finished product out of the state, any firm subject to regulation by the Division of Hotels and Restaurants of the Department of Business and Professional Regulation, or any firm that does not manufacture, process, compound, or produce for sale items of tangible personal property or that does not use such machinery and equipment in spaceport activities as required by this paragraph. The exemptions provided in subparagraphs 1. and 2. shall apply to machinery and equipment purchased for use in phosphate or other solid minerals severance, mining, or processing operations.\n6.\u2003For the purposes of the exemptions provided in subparagraphs 1. and 2., these terms have the following meanings:\na.\u2003\u201cIndustrial machinery and equipment\u201d means tangible personal property or other property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale or is exclusively used in spaceport activities. A building and its structural components are not industrial machinery and equipment unless", "start_char_idx": 363494, "end_char_idx": 367803, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "126d4677-79f6-4731-92bc-258538d81dcd": {"__data__": {"id_": "126d4677-79f6-4731-92bc-258538d81dcd", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a16a2e69-1455-424b-a1a7-a6752cb21e5c", "node_type": null, "metadata": {}, "hash": "a50c0b98d0c715de86823c8d25dc4a68d0bfa7291d37e497c9c4574a01b2653b"}, "3": {"node_id": "45401da9-4a1e-45a9-9168-1d5eaf09f55e", "node_type": null, "metadata": {}, "hash": "68926b02f29c15a486984608bcb88406a7733196b00aa05fe9d005a2eb5e191e"}}, "hash": "b5c223bccd95331462d117ed16151f77ee3078782829e3b5eeb1b14f7a7f59c1", "text": "A building and its structural components are not industrial machinery and equipment unless the building or structural component is so closely related to the industrial machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment are replaced. Heating and air-conditioning systems are not industrial machinery and equipment unless the sole justification for their installation is to meet the requirements of the production process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities. The term includes parts and accessories only to the extent that the exemption thereof is consistent with the provisions of this paragraph.\nb.\u2003\u201cProductive output\u201d means the number of units actually produced by a single plant, operation, or product line in a single continuous 12-month period, irrespective of sales. Increases in productive output shall be measured by the output for 12 continuous months selected by the expanding business after completion of the installation of such machinery or equipment over the output for the 12 continuous months immediately preceding such installation. However, in no case may such time period begin later than 2 years after completion of the installation of the new machinery and equipment. The units used to measure productive output shall be physically comparable between the two periods, irrespective of sales.\n2(c)\u2003Machinery and equipment used in production of electrical or steam energy.\u2014\n1.\u2003The purchase of machinery and equipment for use at a fixed location which machinery and equipment are necessary in the production of electrical or steam energy resulting from the burning of hydrogen or boiler fuels other than residual oil is exempt from the tax imposed by this chapter. Such electrical or steam energy must be primarily for use in manufacturing, processing, compounding, or producing for sale items of tangible personal property in this state. Use of a de minimis amount of residual fuel to facilitate the burning of nonresidual fuel shall not reduce the exemption otherwise available under this paragraph.\n2.\u2003In facilities where machinery and equipment are necessary to burn hydrogen, or both residual and nonresidual fuels, the exemption shall be prorated. Such proration shall be based upon the production of electrical or steam energy from nonresidual fuels and hydrogen as a percentage of electrical or steam energy from all fuels. If it is determined that 15 percent or less of all electrical or steam energy generated was produced by burning residual fuel, the full exemption shall apply. Purchasers claiming a partial exemption shall obtain such exemption by refund of taxes paid, or as otherwise provided in the department\u2019s rules.\n3.\u2003The department may adopt rules that provide for implementation of this exemption. Purchasers of machinery and equipment qualifying for the exemption provided in this paragraph shall furnish the vendor with an affidavit stating that the item or items to be exempted are for the use designated herein. Any person furnishing a false affidavit to the vendor for the purpose of evading payment of any tax imposed under this chapter shall be subject to the penalty set forth in s. 212.085 and as otherwise provided by law. Purchasers with self-accrual authority shall maintain all documentation necessary to prove the exempt status of purchases.\n(d)\u2003Machinery and equipment used under federal procurement contract.\u2014\n1.\u2003Industrial machinery and equipment purchased by an expanding business which manufactures tangible personal property pursuant to federal procurement regulations at fixed locations in this state are exempt from the tax imposed in this chapter upon an affirmative showing by the taxpayer to the satisfaction of the department that such items are used to increase the implicit productive output of the expanded business by not less than 10 percent. The percentage of increase is measured as deflated implicit productive output for the calendar year during which the installation of the machinery or equipment is completed or during which commencement of production utilizing such items is begun divided by the implicit productive output for the preceding calendar year. In no case may the commencement of production begin later than 2 years following completion of installation of the machinery or", "start_char_idx": 367805, "end_char_idx": 372267, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "45401da9-4a1e-45a9-9168-1d5eaf09f55e": {"__data__": {"id_": "45401da9-4a1e-45a9-9168-1d5eaf09f55e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "126d4677-79f6-4731-92bc-258538d81dcd", "node_type": null, "metadata": {}, "hash": "b5c223bccd95331462d117ed16151f77ee3078782829e3b5eeb1b14f7a7f59c1"}, "3": {"node_id": "269fe53c-52dd-4927-ba42-074d6539eca9", "node_type": null, "metadata": {}, "hash": "6011ecaa83cae8addad678d6103182e22f6a0449e7c954d413ac43ddda375058"}}, "hash": "68926b02f29c15a486984608bcb88406a7733196b00aa05fe9d005a2eb5e191e", "text": "of production begin later than 2 years following completion of installation of the machinery or equipment.\n2.\u2003The amount of the exemption allowed shall equal the taxes otherwise imposed by this chapter on qualifying industrial machinery or equipment reduced by the percentage of gross receipts from cost-reimbursement type contracts attributable to the plant or operation to total gross receipts so attributable, accrued for the year of completion or commencement.\n3.\u2003The exemption provided by this paragraph shall inure to the taxpayer only through refund of previously paid taxes. Such refund shall be made within 30 days of formal approval by the department of the taxpayer\u2019s application, which application may be made on an annual basis following installation of the machinery or equipment.\n4.\u2003For the purposes of this paragraph, the term:\na.\u2003\u201cCost-reimbursement type contracts\u201d has the same meaning as in 332 C.F.R. s. 3-405.\nb.\u2003\u201cDeflated implicit productive output\u201d means the product of implicit productive output times the quotient of the national defense implicit price deflator for the preceding calendar year divided by the deflator for the year of completion or commencement.\nc.\u2003\u201cEligible costs\u201d means the total direct and indirect costs, as defined in 432 C.F.R. ss. 15-202 and 15-203, excluding general and administrative costs, selling expenses, and profit, defined by the uniform cost-accounting standards adopted by the Cost-Accounting Standards Board created pursuant to 550 U.S.C. s. 2168.\nd.\u2003\u201cImplicit productive output\u201d means the annual eligible costs attributable to all contracts or subcontracts subject to federal procurement regulations of the single plant or operation at which the machinery or equipment is used.\ne.\u2003\u201cIndustrial machinery and equipment\u201d means tangible personal property or other property that has a depreciable life of 3 years or more, that qualifies as an eligible cost under federal procurement regulations, and that is used as an integral part of the process of production of tangible personal property. A building and its structural components are not industrial machinery and equipment unless the building or structural component is so closely related to the industrial machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment are replaced. Heating and air-conditioning systems are not industrial machinery and equipment unless the sole justification for their installation is to meet the requirements of the production process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities. The term includes parts and accessories only to the extent that the exemption of such parts and accessories is consistent with the provisions of this paragraph.\nf.\u2003\u201cNational defense implicit price deflator\u201d means the national defense implicit price deflator for the gross national product as determined by the Bureau of Economic Analysis of the United States Department of Commerce.\n5.\u2003The exclusions provided in subparagraph (b)5. apply to this exemption. This exemption applies only to machinery or equipment purchased pursuant to production contracts with the United States Department of Defense and Armed Forces, the National Aeronautics and Space Administration, and other federal agencies for which the contracts are classified for national security reasons. In no event shall the provisions of this paragraph apply to any expanding business the increase in productive output of which could be measured under the provisions of sub-subparagraph (b)6.b. as physically comparable between the two periods.\n(e)\u2003Gas or electricity used for certain agricultural purposes.\u2014\n1.\u2003Butane gas, propane gas, natural gas, and all other forms of liquefied petroleum gases are exempt from the tax imposed by this chapter if used in any tractor, vehicle, or other farm equipment which is used exclusively on a farm or for processing farm products on the farm and no part of which gas is used in any vehicle or equipment driven or operated on the public highways of this state,", "start_char_idx": 372265, "end_char_idx": 376436, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "269fe53c-52dd-4927-ba42-074d6539eca9": {"__data__": {"id_": "269fe53c-52dd-4927-ba42-074d6539eca9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "45401da9-4a1e-45a9-9168-1d5eaf09f55e", "node_type": null, "metadata": {}, "hash": "68926b02f29c15a486984608bcb88406a7733196b00aa05fe9d005a2eb5e191e"}, "3": {"node_id": "73804893-2e58-4e8b-b9cc-7d955f45fc7c", "node_type": null, "metadata": {}, "hash": "e4bc9e11b685a550a522d6561ed953fb1afb02a846355f7d23eda121883ac163"}}, "hash": "6011ecaa83cae8addad678d6103182e22f6a0449e7c954d413ac43ddda375058", "text": "used in any vehicle or equipment driven or operated on the public highways of this state, or if used in any tractor, vehicle, or other farm equipment that is used directly or indirectly for the production, packing, or processing of aquacultural products as defined in s. 597.0015. This restriction does not apply to the movement of farm vehicles or farm equipment between farms. The transporting of bees by water and the operating of equipment used in the apiary of a beekeeper is also deemed an exempt use.\n2.\u2003Electricity used directly or indirectly for production, packing, or processing of agricultural products on the farm, inclusive of the raising of aquaculture products as defined in s. 597.0015, or used directly or indirectly in a packinghouse, is exempt from the tax imposed by this chapter. As used in this subsection, the term \u201cpackinghouse\u201d means any building or structure where fruits, vegetables, or meat from cattle or hogs or fish is packed or otherwise prepared for market or shipment in fresh form for wholesale distribution. The exemption does not apply to electricity used in buildings or structures where agricultural products are sold at retail. This exemption applies only if the electricity used for the exempt purposes is separately metered. If the electricity is not separately metered, it is conclusively presumed that some portion of the electricity is used for a nonexempt purpose, and all of the electricity used for such purposes is taxable. For purposes of this subparagraph, the term \u201cfish\u201d means any of the numerous cold-blooded aquatic vertebrates of the superclass Pisces, characteristically having fins, gills, and a streamlined body, which are raised through aquaculture.\n(f)\u2003Motion picture or video equipment used in motion picture or television production activities and sound recording equipment used in the production of master tapes and master records.\u2014\n1.\u2003Motion picture or video equipment and sound recording equipment purchased or leased for use in this state in production activities is exempt from the tax imposed by this chapter. The exemption provided by this paragraph shall inure to the taxpayer upon presentation of the certificate of exemption issued to the taxpayer under the provisions of s. 288.1258.\n2.\u2003For the purpose of the exemption provided in subparagraph 1.:\na.\u2003\u201cMotion picture or video equipment\u201d and \u201csound recording equipment\u201d includes only tangible personal property or other property that has a depreciable life of 3 years or more and that is used by the lessee or purchaser exclusively as an integral part of production activities; however, motion picture or video equipment and sound recording equipment does not include supplies, tape, records, film, or video tape used in productions or other similar items; vehicles or vessels; or general office equipment not specifically suited to production activities. In addition, the term does not include equipment purchased or leased by television or radio broadcasting or cable companies licensed by the Federal Communications Commission. Furthermore, a building and its structural components are not motion picture or video equipment and sound recording equipment unless the building or structural component is so closely related to the motion picture or video equipment and sound recording equipment that it houses or supports that the building or structural component can be expected to be replaced when the motion picture or video equipment and sound recording equipment are replaced. Heating and air-conditioning systems are not motion picture or video equipment and sound recording equipment unless the sole justification for their installation is to meet the requirements of the production activities, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities.\nb.\u2003\u201cProduction activities\u201d means activities directed toward the preparation of a:\n(I)\u2003Master tape or master record embodying sound; or\n(II)\u2003Motion picture or television production which is produced for theatrical, commercial, advertising, or educational purposes and utilizes live or animated actions or a combination of live and animated actions. The motion picture or television production shall be commercially produced for sale or for showing on screens or broadcasting on television and may be on film or video tape.\n(g)\u2003Building", "start_char_idx": 376444, "end_char_idx": 380835, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "73804893-2e58-4e8b-b9cc-7d955f45fc7c": {"__data__": {"id_": "73804893-2e58-4e8b-b9cc-7d955f45fc7c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "269fe53c-52dd-4927-ba42-074d6539eca9", "node_type": null, "metadata": {}, "hash": "6011ecaa83cae8addad678d6103182e22f6a0449e7c954d413ac43ddda375058"}, "3": {"node_id": "20b6f840-3b82-4efe-a3ab-b2005e4a666c", "node_type": null, "metadata": {}, "hash": "244290eb7d513bfd9eeabf7eaf3d00f88b04b8c74c9c66908fc0ad2a8fc059cf"}}, "hash": "e4bc9e11b685a550a522d6561ed953fb1afb02a846355f7d23eda121883ac163", "text": "on television and may be on film or video tape.\n(g)\u2003Building materials used in the rehabilitation of real property located in an enterprise zone.\u2014\n1.\u2003Building materials used in the rehabilitation of real property located in an enterprise zone are exempt from the tax imposed by this chapter upon an affirmative showing to the satisfaction of the department that the items have been used for the rehabilitation of real property located in an enterprise zone. Except as provided in subparagraph 2., this exemption inures to the owner, lessee, or lessor at the time the real property is rehabilitated, but only through a refund of previously paid taxes. To receive a refund pursuant to this paragraph, the owner, lessee, or lessor of the rehabilitated real property must file an application under oath with the governing body or enterprise zone development agency having jurisdiction over the enterprise zone where the business is located, as applicable. A single application for a refund may be submitted for multiple, contiguous parcels that were part of a single parcel that was divided as part of the rehabilitation of the property. All other requirements of this paragraph apply to each parcel on an individual basis. The application must include:\na.\u2003The name and address of the person claiming the refund.\nb.\u2003An address and assessment roll parcel number of the rehabilitated real property for which a refund of previously paid taxes is being sought.\nc.\u2003A description of the improvements made to accomplish the rehabilitation of the real property.\nd.\u2003A copy of a valid building permit issued by the county or municipal building department for the rehabilitation of the real property.\ne.\u2003A sworn statement, under penalty of perjury, from the general contractor licensed in this state with whom the applicant contracted to make the improvements necessary to rehabilitate the real property, which lists the building materials used to rehabilitate the real property, the actual cost of the building materials, and the amount of sales tax paid in this state on the building materials. If a general contractor was not used, the applicant, not a general contractor, shall make the sworn statement required by this sub-subparagraph. Copies of the invoices that evidence the purchase of the building materials used in the rehabilitation and the payment of sales tax on the building materials must be attached to the sworn statement provided by the general contractor or by the applicant. Unless the actual cost of building materials used in the rehabilitation of real property and the payment of sales taxes is documented by a general contractor or by the applicant in this manner, the cost of the building materials is deemed to be an amount equal to 40 percent of the increase in assessed value for ad valorem tax purposes.\nf.\u2003The identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the rehabilitated real property is located.\ng.\u2003A certification by the local building code inspector that the improvements necessary to rehabilitate the real property are substantially completed.\nh.\u2003A statement of whether the business is a small business as defined by s. 288.703.\ni.\u2003If applicable, the name and address of each permanent employee of the business, including, for each employee who is a resident of an enterprise zone, the identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the employee resides.\n2.\u2003This exemption inures to a municipality, county, other governmental unit or agency, or nonprofit community-based organization through a refund of previously paid taxes if the building materials used in the rehabilitation are paid for from the funds of a community development block grant, State Housing Initiatives Partnership Program, or similar grant or loan program. To receive a refund, a municipality, county, other governmental unit or agency, or nonprofit community-based organization must file an application that includes the same information required in subparagraph 1. In addition, the application must include a sworn statement signed by the chief executive officer of the municipality, county, other governmental unit or agency, or nonprofit community-based organization seeking a refund which states", "start_char_idx": 380859, "end_char_idx": 385128, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "20b6f840-3b82-4efe-a3ab-b2005e4a666c": {"__data__": {"id_": "20b6f840-3b82-4efe-a3ab-b2005e4a666c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "73804893-2e58-4e8b-b9cc-7d955f45fc7c", "node_type": null, "metadata": {}, "hash": "e4bc9e11b685a550a522d6561ed953fb1afb02a846355f7d23eda121883ac163"}, "3": {"node_id": "9edb459c-2b63-4fe7-a5bb-307635e335c4", "node_type": null, "metadata": {}, "hash": "5bd55894f2295f6182eefc14c368dbfcf150ebb3df39356da108cd970e740985"}}, "hash": "244290eb7d513bfd9eeabf7eaf3d00f88b04b8c74c9c66908fc0ad2a8fc059cf", "text": "other governmental unit or agency, or nonprofit community-based organization seeking a refund which states that the building materials for which a refund is sought were funded by a community development block grant, State Housing Initiatives Partnership Program, or similar grant or loan program.\n3.\u2003Within 10 working days after receipt of an application, the governing body or enterprise zone development agency shall review the application to determine if it contains all the information required by subparagraph 1. or subparagraph 2. and meets the criteria set out in this paragraph. The governing body or agency shall certify all applications that contain the required information and are eligible to receive a refund. If applicable, the governing body or agency shall also certify if 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees. The certification must be in writing, and a copy of the certification shall be transmitted to the executive director of the department. The applicant is responsible for forwarding a certified application to the department within the time specified in subparagraph 4.\n4.\u2003An application for a refund must be submitted to the department within 6 months after the rehabilitation of the property is deemed to be substantially completed by the local building code inspector or by November 1 after the rehabilitated property is first subject to assessment.\n5.\u2003Only one exemption through a refund of previously paid taxes for the rehabilitation of real property is permitted for any single parcel of property unless there is a change in ownership, a new lessor, or a new lessee of the real property. A refund may not be granted unless the amount to be refunded exceeds $500. A refund may not exceed the lesser of 97 percent of the Florida sales or use tax paid on the cost of the building materials used in the rehabilitation of the real property as determined pursuant to sub-subparagraph 1.e. or $5,000, or, if at least 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees, the amount of refund may not exceed the lesser of 97 percent of the sales tax paid on the cost of the building materials or $10,000. A refund shall be made within 30 days after formal approval by the department of the application for the refund.\n6.\u2003The department shall adopt rules governing the manner and form of refund applications and may establish guidelines as to the requisites for an affirmative showing of qualification for exemption under this paragraph.\n7.\u2003The department shall deduct an amount equal to 10 percent of each refund granted under this paragraph from the amount transferred into the Local Government Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 for the county area in which the rehabilitated real property is located and shall transfer that amount to the General Revenue Fund.\n8.\u2003For the purposes of the exemption provided in this paragraph, the term:\na.\u2003\u201cBuilding materials\u201d means tangible personal property that becomes a component part of improvements to real property.\nb.\u2003\u201cReal property\u201d has the same meaning as provided in s. 192.001(12), except that the term does not include a condominium parcel or condominium property as defined in s. 718.103.\nc.\u2003\u201cRehabilitation of real property\u201d means the reconstruction, renovation, restoration, rehabilitation, construction, or expansion of improvements to real property.\nd.\u2003\u201cSubstantially completed\u201d has the same meaning as provided in s. 192.042(1).\n9.\u2003This paragraph expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.\n(h)\u2003Business property used in an enterprise zone.\u2014\n1.\u2003Business property purchased for use by businesses located in an enterprise zone which is subsequently used in an enterprise zone shall be exempt from the tax imposed by this chapter. This exemption inures to the business only through a refund of previously paid taxes. A refund shall be authorized upon an affirmative showing by the taxpayer to the satisfaction of the department that the requirements of this paragraph have been", "start_char_idx": 385087, "end_char_idx": 389281, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9edb459c-2b63-4fe7-a5bb-307635e335c4": {"__data__": {"id_": "9edb459c-2b63-4fe7-a5bb-307635e335c4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "20b6f840-3b82-4efe-a3ab-b2005e4a666c", "node_type": null, "metadata": {}, "hash": "244290eb7d513bfd9eeabf7eaf3d00f88b04b8c74c9c66908fc0ad2a8fc059cf"}, "3": {"node_id": "fe3908b1-246e-47b8-908b-0dc2c045e373", "node_type": null, "metadata": {}, "hash": "c21083821d5e15d83fcfa86c1e308f2f2736dfa47232f4a5b77969e856eca760"}}, "hash": "5bd55894f2295f6182eefc14c368dbfcf150ebb3df39356da108cd970e740985", "text": "taxpayer to the satisfaction of the department that the requirements of this paragraph have been met.\n2.\u2003To receive a refund, the business must file under oath with the governing body or enterprise zone development agency having jurisdiction over the enterprise zone where the business is located, as applicable, an application which includes:\na.\u2003The name and address of the business claiming the refund.\nb.\u2003The identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the business is located.\nc.\u2003A specific description of the property for which a refund is sought, including its serial number or other permanent identification number.\nd.\u2003The location of the property.\ne.\u2003The sales invoice or other proof of purchase of the property, showing the amount of sales tax paid, the date of purchase, and the name and address of the sales tax dealer from whom the property was purchased.\nf.\u2003Whether the business is a small business as defined by s. 288.703.\ng.\u2003If applicable, the name and address of each permanent employee of the business, including, for each employee who is a resident of an enterprise zone, the identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the employee resides.\n3.\u2003Within 10 working days after receipt of an application, the governing body or enterprise zone development agency shall review the application to determine if it contains all the information required pursuant to subparagraph 2. and meets the criteria set out in this paragraph. The governing body or agency shall certify all applications that contain the information required pursuant to subparagraph 2. and meet the criteria set out in this paragraph as eligible to receive a refund. If applicable, the governing body or agency shall also certify if 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees. The certification shall be in writing, and a copy of the certification shall be transmitted to the executive director of the Department of Revenue. The business shall be responsible for forwarding a certified application to the department within the time specified in subparagraph 4.\n4.\u2003An application for a refund pursuant to this paragraph must be submitted to the department within 6 months after the tax is due on the business property that is purchased.\n5.\u2003The amount refunded on purchases of business property under this paragraph shall be the lesser of 97 percent of the sales tax paid on such business property or $5,000, or, if no less than 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees, the amount refunded on purchases of business property under this paragraph shall be the lesser of 97 percent of the sales tax paid on such business property or $10,000. A refund approved pursuant to this paragraph shall be made within 30 days after formal approval by the department of the application for the refund. A refund may not be granted under this paragraph unless the amount to be refunded exceeds $100 in sales tax paid on purchases made within a 60-day time period.\n6.\u2003The department shall adopt rules governing the manner and form of refund applications and may establish guidelines as to the requisites for an affirmative showing of qualification for exemption under this paragraph.\n7.\u2003If the department determines that the business property is used outside an enterprise zone within 3 years from the date of purchase, the amount of taxes refunded to the business purchasing such business property shall immediately be due and payable to the department by the business, together with the appropriate interest and penalty, computed from the date of purchase, in the manner provided by this chapter. Notwithstanding this subparagraph, business property used exclusively in:\na.\u2003Licensed commercial fishing vessels,\nb.\u2003Fishing guide boats, or\nc.\u2003Ecotourism guide boats\nthat leave and return to a fixed location within an area designated under s. 379.2353, Florida Statutes 2010, are eligible for the exemption provided under this paragraph if all requirements of this paragraph are met. Such vessels and boats must be owned by a business", "start_char_idx": 389293, "end_char_idx": 393536, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fe3908b1-246e-47b8-908b-0dc2c045e373": {"__data__": {"id_": "fe3908b1-246e-47b8-908b-0dc2c045e373", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9edb459c-2b63-4fe7-a5bb-307635e335c4", "node_type": null, "metadata": {}, "hash": "5bd55894f2295f6182eefc14c368dbfcf150ebb3df39356da108cd970e740985"}, "3": {"node_id": "4d4dbf3b-42de-4fe6-a7b5-b5482e392593", "node_type": null, "metadata": {}, "hash": "ab05076b05e072502a76fb8229cee5b547b904b045289419cda013fbf6ea9cf7"}}, "hash": "c21083821d5e15d83fcfa86c1e308f2f2736dfa47232f4a5b77969e856eca760", "text": "all requirements of this paragraph are met. Such vessels and boats must be owned by a business that is eligible to receive the exemption provided under this paragraph. This exemption does not apply to the purchase of a vessel or boat.\n\n8.\u2003The department shall deduct an amount equal to 10 percent of each refund granted under this paragraph from the amount transferred into the Local Government Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 for the county area in which the business property is located and shall transfer that amount to the General Revenue Fund.\n9.\u2003For the purposes of this exemption, \u201cbusiness property\u201d means new or used property defined as \u201crecovery property\u201d in 6s. 168(c) of the Internal Revenue Code of 1954, as amended, except:\na.\u2003Property classified as 3-year property under 7s. 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;\nb.\u2003Industrial machinery and equipment as defined in sub-subparagraph (b)6.a. and eligible for exemption under paragraph (b);\nc.\u2003Building materials as defined in sub-subparagraph (g)8.a.; and\nd.\u2003Business property having a sales price of under $5,000 per unit.\n10.\u2003This paragraph expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.\n(i)\u2003Aircraft modification services.\u2014There shall be exempt from the tax imposed by this chapter all charges for aircraft modification services, including parts and equipment furnished or installed in connection therewith, performed under authority of a supplemental type certificate issued by the Federal Aviation Administration.\n(j)\u2003Machinery and equipment used in semiconductor, defense, or space technology production.\u2014\n1.a.\u2003Industrial machinery and equipment used in semiconductor technology facilities certified under subparagraph 5. to manufacture, process, compound, or produce semiconductor technology products for sale or for use by these facilities are exempt from the tax imposed by this chapter. For purposes of this paragraph, industrial machinery and equipment includes molds, dies, machine tooling, other appurtenances or accessories to machinery and equipment, testing equipment, test beds, computers, and software, whether purchased or self-fabricated, and, if self-fabricated, includes materials and labor for design, fabrication, and assembly.\nb.\u2003Industrial machinery and equipment used in defense or space technology facilities certified under subparagraph 5. to design, manufacture, assemble, process, compound, or produce defense technology products or space technology products for sale or for use by these facilities are exempt from the tax imposed by this chapter.\n2.\u2003Building materials purchased for use in manufacturing or expanding clean rooms in semiconductor-manufacturing facilities are exempt from the tax imposed by this chapter.\n3.\u2003In addition to meeting the criteria mandated by subparagraph 1. or subparagraph 2., a business must be certified by the Department of Economic Opportunity in order to qualify for exemption under this paragraph.\n4.\u2003For items purchased tax-exempt pursuant to this paragraph, possession of a written certification from the purchaser, certifying the purchaser\u2019s entitlement to the exemption, relieves the seller of the responsibility of collecting the tax on the sale of such items, and the department shall look solely to the purchaser for recovery of the tax if it determines that the purchaser was not entitled to the exemption.\n5.a.\u2003To be eligible to receive the exemption provided by subparagraph 1. or subparagraph 2., a qualifying business entity shall initially apply to Enterprise Florida, Inc. The original certification is valid for a period of 2 years. In lieu of submitting a new application, the original certification may be renewed biennially by submitting to the Department of Economic Opportunity a statement, certified under oath, that there has not been a material change in the conditions or circumstances entitling the business entity to the original certification. The initial application and the certification renewal statement shall be developed by the Department of Economic Opportunity.\nb.\u2003The Division", "start_char_idx": 393541, "end_char_idx": 397691, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4d4dbf3b-42de-4fe6-a7b5-b5482e392593": {"__data__": {"id_": "4d4dbf3b-42de-4fe6-a7b5-b5482e392593", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fe3908b1-246e-47b8-908b-0dc2c045e373", "node_type": null, "metadata": {}, "hash": "c21083821d5e15d83fcfa86c1e308f2f2736dfa47232f4a5b77969e856eca760"}, "3": {"node_id": "f2170084-2147-47bf-8e92-27e710e54ef6", "node_type": null, "metadata": {}, "hash": "556a2a0cedba95abf83a3b5201429a76905d0a0f02f3b5b83e745304f59cdf13"}}, "hash": "ab05076b05e072502a76fb8229cee5b547b904b045289419cda013fbf6ea9cf7", "text": "shall be developed by the Department of Economic Opportunity.\nb.\u2003The Division of Strategic Business Development of the Department of Economic Opportunity shall review each submitted initial application and determine whether or not the application is complete within 5 working days. Once complete, the division shall, within 10 working days, evaluate the application and recommend approval or disapproval to the Department of Economic Opportunity.\nc.\u2003Upon receipt of the initial application and recommendation from the division or upon receipt of a certification renewal statement, the Department of Economic Opportunity shall certify within 5 working days those applicants who are found to meet the requirements of this section and notify the applicant of the original certification or certification renewal. If the Department of Economic Opportunity finds that the applicant does not meet the requirements, it shall notify the applicant and Enterprise Florida, Inc., within 10 working days that the application for certification has been denied and the reasons for denial. The Department of Economic Opportunity has final approval authority for certification under this section.\nd.\u2003The initial application and certification renewal statement must indicate, for program evaluation purposes only, the average number of full-time equivalent employees at the facility over the preceding calendar year, the average wage and benefits paid to those employees over the preceding calendar year, the total investment made in real and tangible personal property over the preceding calendar year, and the total value of tax-exempt purchases and taxes exempted during the previous year. The department shall assist the Department of Economic Opportunity in evaluating and verifying information provided in the application for exemption.\ne.\u2003The Department of Economic Opportunity may use the information reported on the initial application and certification renewal statement for evaluation purposes only.\n6.\u2003A business certified to receive this exemption may elect to designate one or more state universities or community colleges as recipients of up to 100 percent of the amount of the exemption. To receive these funds, the institution must agree to match the funds with equivalent cash, programs, services, or other in-kind support on a one-to-one basis for research and development projects requested by the certified business. The rights to any patents, royalties, or real or intellectual property must be vested in the business unless otherwise agreed to by the business and the university or community college.\n7.\u2003As used in this paragraph, the term:\na.\u2003\u201cSemiconductor technology products\u201d means raw semiconductor wafers or semiconductor thin films that are transformed into semiconductor memory or logic wafers, including wafers containing mixed memory and logic circuits; related assembly and test operations; active-matrix flat panel displays; semiconductor chips; semiconductor lasers; optoelectronic elements; and related semiconductor technology products as determined by the Department of Economic Opportunity.\nb.\u2003\u201cClean rooms\u201d means manufacturing facilities enclosed in a manner that meets the clean manufacturing requirements necessary for high-technology semiconductor-manufacturing environments.\nc.\u2003\u201cDefense technology products\u201d means products that have a military application, including, but not limited to, weapons, weapons systems, guidance systems, surveillance systems, communications or information systems, munitions, aircraft, vessels, or boats, or components thereof, which are intended for military use and manufactured in performance of a contract with the United States Department of Defense or the military branch of a recognized foreign government or a subcontract thereunder which relates to matters of national defense.\nd.\u2003\u201cSpace technology products\u201d means products that are specifically designed or manufactured for application in space activities, including, but not limited to, space launch vehicles, space flight vehicles, missiles, satellites or research payloads, avionics, and associated control systems and processing systems and components of any of the foregoing. The term does not include products that are designed or manufactured for general commercial aviation or other uses even though those products may also serve an incidental use in space applications.\n(k)\u2003Samples.\u2014Paint color card samples, flooring and wall samples, fabric swatch samples, window covering samples, and similar", "start_char_idx": 397702, "end_char_idx": 402221, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f2170084-2147-47bf-8e92-27e710e54ef6": {"__data__": {"id_": "f2170084-2147-47bf-8e92-27e710e54ef6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4d4dbf3b-42de-4fe6-a7b5-b5482e392593", "node_type": null, "metadata": {}, "hash": "ab05076b05e072502a76fb8229cee5b547b904b045289419cda013fbf6ea9cf7"}, "3": {"node_id": "35c011ca-33e5-4d92-960c-7885427b347b", "node_type": null, "metadata": {}, "hash": "abce07214ef6015056761e52c5d9827d77fe7941ec1803af1f2dd3213268be72"}}, "hash": "556a2a0cedba95abf83a3b5201429a76905d0a0f02f3b5b83e745304f59cdf13", "text": "and wall samples, fabric swatch samples, window covering samples, and similar samples, when such samples serve no useful purpose other than as a comparison of color, texture, or design; are provided by the manufacturer to a dealer or ultimate consumer for no charge; and are given away by the dealer to the ultimate consumer for no charge, are exempt.\n(l)\u2003Growth enhancers or performance enhancers for cattle.\u2014There is exempt from the tax imposed by this chapter the sale of performance-enhancing or growth-enhancing products for cattle.\n(m)\u2003Educational materials purchased by certain child care facilities.\u2014Educational materials, such as glue, paper, paints, crayons, unique craft items, scissors, books, 8and educational toys, purchased by a child care facility that meets the standards delineated in s. 402.305, is licensed under s. 402.308, holds a current Gold Seal Quality Care designation pursuant to s. 1002.945, and provides basic health insurance to all employees are exempt from the taxes imposed by this chapter. For purposes of this paragraph, the term \u201cbasic health insurance\u201d shall be defined and promulgated in rules developed jointly by the Department of Education, the Agency for Health Care Administration, and the Financial Services Commission.\n(n)\u2003Materials for construction of single-family homes in certain areas.\u2014\n1.\u2003As used in this paragraph, the term:\na.\u2003\u201cBuilding materials\u201d means tangible personal property that becomes a component part of a qualified home.\nb.\u2003\u201cQualified home\u201d means a single-family home having an appraised value of no more than $160,000 which is located in an enterprise zone, empowerment zone, or Front Porch Florida Community and which is constructed and occupied by the owner thereof for residential purposes.\nc.\u2003\u201cSubstantially completed\u201d has the same meaning as provided in s. 192.042(1).\n2.\u2003Building materials used in the construction of a qualified home and the costs of labor associated with the construction of a qualified home are exempt from the tax imposed by this chapter upon an affirmative showing to the satisfaction of the department that the requirements of this paragraph have been met. This exemption inures to the owner through a refund of previously paid taxes. To receive this refund, the owner must file an application under oath with the department which includes:\na.\u2003The name and address of the owner.\nb.\u2003The address and assessment roll parcel number of the home for which a refund is sought.\nc.\u2003A copy of the building permit issued for the home.\nd.\u2003A certification by the local building code inspector that the home is substantially completed.\ne.\u2003A sworn statement, under penalty of perjury, from the general contractor licensed in this state with whom the owner contracted to construct the home, which statement lists the building materials used in the construction of the home and the actual cost thereof, the labor costs associated with such construction, and the amount of sales tax paid on these materials and labor costs. If a general contractor was not used, the owner shall provide this information in a sworn statement, under penalty of perjury. Copies of invoices evidencing payment of sales tax must be attached to the sworn statement.\nf.\u2003A sworn statement, under penalty of perjury, from the owner affirming that he or she is occupying the home for residential purposes.\n3.\u2003An application for a refund under this paragraph must be submitted to the department within 6 months after the date the home is deemed to be substantially completed by the local building code inspector. Within 30 working days after receipt of the application, the department shall determine if it meets the requirements of this paragraph. A refund approved pursuant to this paragraph shall be made within 30 days after formal approval of the application by the department.\n4.\u2003The department shall establish by rule an application form and criteria for establishing eligibility for exemption under this paragraph.\n5.\u2003The exemption shall apply to purchases of materials on or after July 1,", "start_char_idx": 402223, "end_char_idx": 406269, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "35c011ca-33e5-4d92-960c-7885427b347b": {"__data__": {"id_": "35c011ca-33e5-4d92-960c-7885427b347b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f2170084-2147-47bf-8e92-27e710e54ef6", "node_type": null, "metadata": {}, "hash": "556a2a0cedba95abf83a3b5201429a76905d0a0f02f3b5b83e745304f59cdf13"}, "3": {"node_id": "80ba4b09-5421-43e4-b081-ee0c2b8399c5", "node_type": null, "metadata": {}, "hash": "56a8834448a51f2df40aebfa6f87af3c3a78ad1bc2b1db5eeb82700b9f4ab540"}}, "hash": "abce07214ef6015056761e52c5d9827d77fe7941ec1803af1f2dd3213268be72", "text": "exemption shall apply to purchases of materials on or after July 1, 2000.\n(o)\u2003Building materials in redevelopment projects.\u2014\n1.\u2003As used in this paragraph, the term:\na.\u2003\u201cBuilding materials\u201d means tangible personal property that becomes a component part of a housing project or a mixed-use project.\nb.\u2003\u201cHousing project\u201d means the conversion of an existing manufacturing or industrial building to a housing unit which is in an urban high-crime area, an enterprise zone, an empowerment zone, a Front Porch Florida Community, a designated brownfield site for which a rehabilitation agreement with the Department of Environmental Protection or a local government delegated by the Department of Environmental Protection has been executed under s. 376.80 and any abutting real property parcel within a brownfield area, or an urban infill area; and in which the developer agrees to set aside at least 20 percent of the housing units in the project for low-income and moderate-income persons or the construction in a designated brownfield area of affordable housing for persons described in s. 420.0004(9), (11), (12), or (17) or in s. 159.603(7).\nc.\u2003\u201cMixed-use project\u201d means the conversion of an existing manufacturing or industrial building to mixed-use units that include artists\u2019 studios, art and entertainment services, or other compatible uses. A mixed-use project must be located in an urban high-crime area, an enterprise zone, an empowerment zone, a Front Porch Florida Community, a designated brownfield site for which a rehabilitation agreement with the Department of Environmental Protection or a local government delegated by the Department of Environmental Protection has been executed under s. 376.80 and any abutting real property parcel within a brownfield area, or an urban infill area; and the developer must agree to set aside at least 20 percent of the square footage of the project for low-income and moderate-income housing.\nd.\u2003\u201cSubstantially completed\u201d has the same meaning as provided in s. 192.042(1).\n2.\u2003Building materials used in the construction of a housing project or mixed-use project are exempt from the tax imposed by this chapter upon an affirmative showing to the satisfaction of the department that the requirements of this paragraph have been met. This exemption inures to the owner through a refund of previously paid taxes. To receive this refund, the owner must file an application under oath with the department which includes:\na.\u2003The name and address of the owner.\nb.\u2003The address and assessment roll parcel number of the project for which a refund is sought.\nc.\u2003A copy of the building permit issued for the project.\nd.\u2003A certification by the local building code inspector that the project is substantially completed.\ne.\u2003A sworn statement, under penalty of perjury, from the general contractor licensed in this state with whom the owner contracted to construct the project, which statement lists the building materials used in the construction of the project and the actual cost thereof, and the amount of sales tax paid on these materials. If a general contractor was not used, the owner shall provide this information in a sworn statement, under penalty of perjury. Copies of invoices evidencing payment of sales tax must be attached to the sworn statement.\n3.\u2003An application for a refund under this paragraph must be submitted to the department within 6 months after the date the project is deemed to be substantially completed by the local building code inspector. Within 30 working days after receipt of the application, the department shall determine if it meets the requirements of this paragraph. A refund approved pursuant to this paragraph shall be made within 30 days after formal approval of the application by the department.\n4.\u2003The department shall establish by rule an application form and criteria for establishing eligibility for exemption under this paragraph.\n5.\u2003The exemption shall apply to purchases of materials on or after July 1, 2000.\n2(p)\u2003Community contribution tax credit for donations.\u2014\n1.\u2003Authorization.\u2014Persons who are registered with the department under", "start_char_idx": 406281, "end_char_idx": 410399, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "80ba4b09-5421-43e4-b081-ee0c2b8399c5": {"__data__": {"id_": "80ba4b09-5421-43e4-b081-ee0c2b8399c5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "35c011ca-33e5-4d92-960c-7885427b347b", "node_type": null, "metadata": {}, "hash": "abce07214ef6015056761e52c5d9827d77fe7941ec1803af1f2dd3213268be72"}, "3": {"node_id": "ddd0e6f9-7f4c-4273-a922-f80e035951f2", "node_type": null, "metadata": {}, "hash": "314c861bb6d9a36d1bcd6fa9704f49cd72aba4f45c9bb5f72b57b0d3cec7f9fd"}}, "hash": "56a8834448a51f2df40aebfa6f87af3c3a78ad1bc2b1db5eeb82700b9f4ab540", "text": "who are registered with the department under s. 212.18 to collect or remit sales or use tax and who make donations to eligible sponsors are eligible for tax credits against their state sales and use tax liabilities as provided in this paragraph:\na.\u2003The credit shall be computed as 50 percent of the person\u2019s approved annual community contribution.\nb.\u2003The credit shall be granted as a refund against state sales and use taxes reported on returns and remitted in the 12 months preceding the date of application to the department for the credit as required in sub-subparagraph 3.c. If the annual credit is not fully used through such refund because of insufficient tax payments during the applicable 12-month period, the unused amount may be included in an application for a refund made pursuant to sub-subparagraph 3.c. in subsequent years against the total tax payments made for such year. Carryover credits may be applied for a 3-year period without regard to any time limitation that would otherwise apply under s. 215.26.\nc.\u2003A person may not receive more than $200,000 in annual tax credits for all approved community contributions made in any one year.\nd.\u2003All proposals for the granting of the tax credit require the prior approval of the Department of Economic Opportunity.\ne.\u2003The total amount of tax credits which may be granted for all programs approved under this paragraph and ss. 220.183 and 624.5105 is $14.5 million in the 2022-2023 fiscal year and in each fiscal year thereafter for projects that provide housing opportunities for persons with special needs or homeownership opportunities for low-income households or very-low-income households and $4.5 million in the 2022-2023 fiscal year and in each fiscal year thereafter for all other projects. As used in this paragraph, the term \u201cperson with special needs\u201d has the same meaning as in s. 420.0004 and the terms \u201clow-income person,\u201d \u201clow-income household,\u201d \u201cvery-low-income person,\u201d and \u201cvery-low-income household\u201d have the same meanings as in s. 420.9071.\nf.\u2003A person who is eligible to receive the credit provided in this paragraph, s. 220.183, or s. 624.5105 may receive the credit only under one section of the person\u2019s choice.\n2.\u2003Eligibility requirements.\u2014\na.\u2003A community contribution by a person must be in the following form:\n(I)\u2003Cash or other liquid assets;\n(II)\u2003Real property, including 100 percent ownership of a real property holding company;\n(III)\u2003Goods or inventory; or\n(IV)\u2003Other physical resources identified by the Department of Economic Opportunity.\nFor purposes of this sub-subparagraph, the term \u201creal property holding company\u201d means a Florida entity, such as a Florida limited liability company, that is wholly owned by the person; is the sole owner of real property, as defined in s. 192.001(12), located in the state; is disregarded as an entity for federal income tax purposes pursuant to 26 C.F.R. s. 301.7701-3(b)(1)(ii); and at the time of contribution to an eligible sponsor, has no material assets other than the real property and any other property that qualifies as a community contribution.\n\nb.\u2003All community contributions must be reserved exclusively for use in a project. As used in this sub-subparagraph, the term \u201cproject\u201d means activity undertaken by an eligible sponsor which is designed to construct, improve, or substantially rehabilitate housing that is affordable to low-income households or very-low-income households; designed to provide housing opportunities for persons with special needs; designed to provide commercial, industrial, or public resources and facilities; or designed to improve entrepreneurial and job-development opportunities for low-income persons. A project may be the investment necessary to increase access to high-speed broadband capability in a rural community that had an enterprise zone designated pursuant to chapter 290 as of May 1, 2015, including projects that result in improvements to communications assets", "start_char_idx": 410418, "end_char_idx": 414367, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ddd0e6f9-7f4c-4273-a922-f80e035951f2": {"__data__": {"id_": "ddd0e6f9-7f4c-4273-a922-f80e035951f2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "80ba4b09-5421-43e4-b081-ee0c2b8399c5", "node_type": null, "metadata": {}, "hash": "56a8834448a51f2df40aebfa6f87af3c3a78ad1bc2b1db5eeb82700b9f4ab540"}, "3": {"node_id": "c942e947-17d1-4bca-89d4-24daadeefbab", "node_type": null, "metadata": {}, "hash": "d7d9a1c6f8819c9edce1ee773b355305c45342188ebef7e5ef1384f111fa0bb5"}}, "hash": "314c861bb6d9a36d1bcd6fa9704f49cd72aba4f45c9bb5f72b57b0d3cec7f9fd", "text": "to chapter 290 as of May 1, 2015, including projects that result in improvements to communications assets that are owned by a business. A project may include the provision of museum educational programs and materials that are directly related to a project approved between January 1, 1996, and December 31, 1999, and located in an area which was in an enterprise zone designated pursuant to s. 290.0065 as of May 1, 2015. This paragraph does not preclude projects that propose to construct or rehabilitate housing for low-income households or very-low-income households on scattered sites or housing opportunities for persons with special needs. With respect to housing, contributions may be used to pay the following eligible special needs, low-income, and very-low-income housing-related activities:\n(I)\u2003Project development impact and management fees for special needs, low-income, or very-low-income housing projects;\n(II)\u2003Down payment and closing costs for persons with special needs, low-income persons, and very-low-income persons;\n(III)\u2003Administrative costs, including housing counseling and marketing fees, not to exceed 10 percent of the community contribution, directly related to special needs, low-income, or very-low-income projects; and\n(IV)\u2003Removal of liens recorded against residential property by municipal, county, or special district local governments if satisfaction of the lien is a necessary precedent to the transfer of the property to a low-income person or very-low-income person for the purpose of promoting home ownership. Contributions for lien removal must be received from a nonrelated third party.\nc.\u2003The project must be undertaken by an \u201celigible sponsor,\u201d which includes:\n(I)\u2003A community action program;\n(II)\u2003A nonprofit community-based development organization whose mission is the provision of housing for persons with special needs, low-income households, or very-low-income households or increasing entrepreneurial and job-development opportunities for low-income persons;\n(III)\u2003A neighborhood housing services corporation;\n(IV)\u2003A local housing authority created under chapter 421;\n(V)\u2003A community redevelopment agency created under s. 163.356;\n(VI)\u2003A historic preservation district agency or organization;\n(VII)\u2003A local workforce development board;\n(VIII)\u2003A direct-support organization as provided in s. 1009.983;\n(IX)\u2003An enterprise zone development agency created under s. 290.0056;\n(X)\u2003A community-based organization incorporated under chapter 617 which is recognized as educational, charitable, or scientific pursuant to s. 501(c)(3) of the Internal Revenue Code and whose bylaws and articles of incorporation include affordable housing, economic development, or community development as the primary mission of the corporation;\n(XI)\u2003Units of local government;\n(XII)\u2003Units of state government; or\n(XIII)\u2003Any other agency that the Department of Economic Opportunity designates by rule.\nA contributing person may not have a financial interest in the eligible sponsor.\n\nd.\u2003The project must be located in an area which was in an enterprise zone designated pursuant to chapter 290 as of May 1, 2015, or a Front Porch Florida Community, unless the project increases access to high-speed broadband capability in a rural community that had an enterprise zone designated pursuant to chapter 290 as of May 1, 2015, but is physically located outside the designated rural zone boundaries. Any project designed to construct or rehabilitate housing for low-income households or very-low-income households or housing opportunities for persons with special needs is exempt from the area requirement of this sub-subparagraph.\ne.(I)\u2003If, during the first 10 business days of the state fiscal year, eligible tax credit applications for projects that provide housing opportunities for persons with special needs or homeownership opportunities for low-income households or very-low-income households are received for less than the annual tax credits available for those projects, the Department of Economic Opportunity shall grant", "start_char_idx": 414317, "end_char_idx": 418365, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c942e947-17d1-4bca-89d4-24daadeefbab": {"__data__": {"id_": "c942e947-17d1-4bca-89d4-24daadeefbab", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ddd0e6f9-7f4c-4273-a922-f80e035951f2", "node_type": null, "metadata": {}, "hash": "314c861bb6d9a36d1bcd6fa9704f49cd72aba4f45c9bb5f72b57b0d3cec7f9fd"}, "3": {"node_id": "e837393e-acd2-444c-afa4-38a6af5bfce0", "node_type": null, "metadata": {}, "hash": "7a5936e1d1f3dc0fffb80cfc5e45529b6e1d52ecdbc48a9ae9db1f25ad35abda"}}, "hash": "d7d9a1c6f8819c9edce1ee773b355305c45342188ebef7e5ef1384f111fa0bb5", "text": "annual tax credits available for those projects, the Department of Economic Opportunity shall grant tax credits for those applications and grant remaining tax credits on a first-come, first-served basis for subsequent eligible applications received before the end of the state fiscal year. If, during the first 10 business days of the state fiscal year, eligible tax credit applications for projects that provide housing opportunities for persons with special needs or homeownership opportunities for low-income households or very-low-income households are received for more than the annual tax credits available for those projects, the Department of Economic Opportunity shall grant the tax credits for those applications as follows:\n(A)\u2003If tax credit applications submitted for approved projects of an eligible sponsor do not exceed $200,000 in total, the credits shall be granted in full if the tax credit applications are approved.\n(B)\u2003If tax credit applications submitted for approved projects of an eligible sponsor exceed $200,000 in total, the amount of tax credits granted pursuant to sub-sub-sub-subparagraph (A) shall be subtracted from the amount of available tax credits, and the remaining credits shall be granted to each approved tax credit application on a pro rata basis.\n(II)\u2003If, during the first 10 business days of the state fiscal year, eligible tax credit applications for projects other than those that provide housing opportunities for persons with special needs or homeownership opportunities for low-income households or very-low-income households are received for less than the annual tax credits available for those projects, the Department of Economic Opportunity shall grant tax credits for those applications and shall grant remaining tax credits on a first-come, first-served basis for subsequent eligible applications received before the end of the state fiscal year. If, during the first 10 business days of the state fiscal year, eligible tax credit applications for projects other than those that provide housing opportunities for persons with special needs or homeownership opportunities for low-income households or very-low-income households are received for more than the annual tax credits available for those projects, the Department of Economic Opportunity shall grant the tax credits for those applications on a pro rata basis.\n3.\u2003Application requirements.\u2014\na.\u2003An eligible sponsor seeking to participate in this program must submit a proposal to the Department of Economic Opportunity which sets forth the name of the sponsor, a description of the project, and the area in which the project is located, together with such supporting information as is prescribed by rule. The proposal must also contain a resolution from the local governmental unit in which the project is located certifying that the project is consistent with local plans and regulations.\nb.\u2003A person seeking to participate in this program must submit an application for tax credit to the Department of Economic Opportunity which sets forth the name of the sponsor; a description of the project; and the type, value, and purpose of the contribution. The sponsor shall verify, in writing, the terms of the application and indicate its receipt of the contribution, and such verification must accompany the application for tax credit. The person must submit a separate tax credit application to the Department of Economic Opportunity for each individual contribution that it makes to each individual project.\nc.\u2003A person who has received notification from the Department of Economic Opportunity that a tax credit has been approved must apply to the department to receive the refund. Application must be made on the form prescribed for claiming refunds of sales and use taxes and be accompanied by a copy of the notification. A person may submit only one application for refund to the department within a 12-month period.\n4.\u2003Administration.\u2014\na.\u2003The Department of Economic Opportunity may adopt rules necessary to administer this paragraph, including rules for the approval or disapproval of proposals by a person.\nb.\u2003The decision of the Department of Economic Opportunity must be in writing, and, if approved, the notification shall state the maximum credit allowable to the person. Upon approval, the Department of Economic Opportunity shall transmit a copy of the decision to the department.\nc.\u2003The Department of Economic Opportunity shall periodically monitor all", "start_char_idx": 418369, "end_char_idx": 422842, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e837393e-acd2-444c-afa4-38a6af5bfce0": {"__data__": {"id_": "e837393e-acd2-444c-afa4-38a6af5bfce0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c942e947-17d1-4bca-89d4-24daadeefbab", "node_type": null, "metadata": {}, "hash": "d7d9a1c6f8819c9edce1ee773b355305c45342188ebef7e5ef1384f111fa0bb5"}, "3": {"node_id": "62cb056e-c297-481d-92c5-94dd11a13e87", "node_type": null, "metadata": {}, "hash": "f61f7f8c5e27364e43e740136784ee64a52c0f20d70e34e03b07a40a527b366e"}}, "hash": "7a5936e1d1f3dc0fffb80cfc5e45529b6e1d52ecdbc48a9ae9db1f25ad35abda", "text": "department.\nc.\u2003The Department of Economic Opportunity shall periodically monitor all projects in a manner consistent with available resources to ensure that resources are used in accordance with this paragraph; however, each project must be reviewed at least once every 2 years.\nd.\u2003The Department of Economic Opportunity shall, in consultation with the statewide and regional housing and financial intermediaries, market the availability of the community contribution tax credit program to community-based organizations.\n(q)\u2003Entertainment industry tax credit; authorization; eligibility for credits.\u2014The credits against the state sales tax authorized pursuant to s. 288.1254 shall be deducted from any sales and use tax remitted by the dealer to the department by electronic funds transfer and may only be deducted on a sales and use tax return initiated through electronic data interchange. The dealer shall separately state the credit on the electronic return. The net amount of tax due and payable must be remitted by electronic funds transfer. If the credit for the qualified expenditures is larger than the amount owed on the sales and use tax return that is eligible for the credit, the unused amount of the credit may be carried forward to a succeeding reporting period as provided in s. 288.1254(4)(e). A dealer may only obtain a credit using the method described in this subparagraph. A dealer is not authorized to obtain a credit by applying for a refund.\n(r)\u2003Building materials, the rental of tangible personal property, and pest control services used in new construction located in a rural area of opportunity.\u2014\n1.\u2003As used in this paragraph, the term:\na.\u2003\u201cBuilding materials\u201d means tangible personal property that becomes a component part of improvements to real property.\nb.\u2003\u201cExempt goods and services\u201d means building materials, the rental of tangible personal property, and pest control services used in new construction.\nc.\u2003\u201cNew construction\u201d means improvements to real property which did not previously exist. The term does not include the reconstruction, renovation, restoration, rehabilitation, modification, alteration, or expansion of buildings already located on the parcel on which the new construction is built.\nd.\u2003\u201cPest control\u201d has the same meaning as in s. 482.021.\ne.\u2003\u201cReal property\u201d has the same meaning as provided in s. 192.001, but does not include a condominium parcel or condominium property as defined in s. 718.103.\nf.\u2003\u201cSubstantially completed\u201d has the same meaning as in s. 192.042(1).\n2.\u2003Building materials, the rental of tangible personal property, and pest control services used in new construction located in a rural area of opportunity, as designated by the Governor pursuant to s. 288.0656, are exempt from the tax imposed by this chapter if an owner, lessee, or lessor can demonstrate to the satisfaction of the department that the requirements of this paragraph have been met. Except as provided in subparagraph 3., this exemption inures to the owner, lessee, or lessor at the time the new construction occurs, but only through a refund of previously paid taxes. To receive a refund pursuant to this paragraph, the owner, lessee, or lessor of the new construction must file an application under oath with the Department of Economic Opportunity. The application must include all of the following:\na.\u2003The name and address of the person claiming the refund.\nb.\u2003An address and assessment roll parcel number of the real property that was improved by the new construction for which a refund of previously paid taxes is being sought.\nc.\u2003A description of the new construction.\nd.\u2003A copy of a valid building permit issued by the county or municipal building department for the new construction.\ne.\u2003A sworn statement, under penalty of perjury, from the general contractor licensed in this state with whom the applicant contracted to build the new construction, which specifies the exempt goods and services, the actual cost of the exempt goods and services, and the amount of sales tax", "start_char_idx": 422853, "end_char_idx": 426872, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "62cb056e-c297-481d-92c5-94dd11a13e87": {"__data__": {"id_": "62cb056e-c297-481d-92c5-94dd11a13e87", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e837393e-acd2-444c-afa4-38a6af5bfce0", "node_type": null, "metadata": {}, "hash": "7a5936e1d1f3dc0fffb80cfc5e45529b6e1d52ecdbc48a9ae9db1f25ad35abda"}, "3": {"node_id": "45388057-5c32-44a0-8841-46bfcfaf9b1f", "node_type": null, "metadata": {}, "hash": "bab2df97c00d5fc87bcd166956218157f4e91df2835d5f6236e68e501f7dfe01"}}, "hash": "f61f7f8c5e27364e43e740136784ee64a52c0f20d70e34e03b07a40a527b366e", "text": "services, the actual cost of the exempt goods and services, and the amount of sales tax paid in this state on the exempt goods and services, and which states that the improvement to the real property was new construction. If a general contractor was not used, the applicant shall make the sworn statement required by this sub-subparagraph. Copies of the invoices evidencing the actual cost of the exempt goods and services and the amount of sales tax paid on such goods and services must be attached to the sworn statement provided by the general contractor or by the applicant. If copies of such invoices are not attached, the cost of the exempt goods and services is deemed to be an amount equal to 40 percent of the increase in assessed value of the property for ad valorem tax purposes.\nf.\u2003A certification by the local building code inspector that the new construction is substantially completed and is new construction.\n3.\u2003The exemption under this paragraph inures to a municipality, county, other governmental unit or agency, or nonprofit community-based organization through a refund of previously paid taxes if the exempt goods and services are paid for from the funds of a community development block grant, the State Housing Initiatives Partnership Program, or a similar grant or loan program. To receive a refund, a municipality, county, other governmental unit or agency, or nonprofit community-based organization must file an application that includes the same information required under subparagraph 2. In addition, the application must include a sworn statement signed by the chief executive officer of the municipality, county, other governmental unit or agency, or nonprofit community-based organization seeking a refund which states that the exempt goods and services for which a refund is sought were funded by a community development block grant, the State Housing Initiatives Partnership Program, or a similar grant or loan program.\n4.\u2003Within 10 working days after receiving an application, the Department of Economic Opportunity shall review the application to determine whether it contains all of the information required by subparagraph 2. or subparagraph 3., as appropriate, and meets the criteria set out in this paragraph. The Department of Economic Opportunity shall certify all applications that contain the required information and are eligible to receive a refund. The certification must be in writing and a copy must be transmitted by the Department of Economic Opportunity to the executive director of the department. The applicant is responsible for forwarding a certified application to the department within the period specified in subparagraph 5.\n5.\u2003An application for a refund must be submitted to the department within 6 months after the new construction is deemed to be substantially completed by the local building code inspector or by November 1 after the improved property is first subject to assessment.\n6.\u2003Only one exemption through a refund of previously paid taxes for the new construction may be claimed for any single parcel of property unless there is a change in ownership, a new lessor, or a new lessee of the real property. A refund may not be granted unless the amount to be refunded exceeds $500. A refund may not exceed the lesser of 97.5 percent of the Florida sales or use tax paid on the cost of the exempt goods and services as determined pursuant to sub-subparagraph 2.e. or $10,000. The department shall issue a refund within 30 days after it formally approves a refund application.\n7.\u2003The department shall deduct 10 percent of each refund amount granted under this paragraph from the amount transferred into the Local Government Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 for the county area in which the new construction is located and shall transfer that amount to the General Revenue Fund.\n8.\u2003The department may adopt rules governing the manner and format of refund applications and may establish guidelines as to the requisites for an affirmative showing of qualification for exemption under this paragraph.\n9.\u2003This exemption does not apply to improvements for which construction began before July 1, 2017.\n(s)\u2003Data center property.\u2014\n1.\u2003As used in this paragraph, the term:\na.\u2003\u201cCritical IT load\u201d means that portion of electric power capacity, expressed in terms of", "start_char_idx": 426877, "end_char_idx": 431227, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "45388057-5c32-44a0-8841-46bfcfaf9b1f": {"__data__": {"id_": "45388057-5c32-44a0-8841-46bfcfaf9b1f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "62cb056e-c297-481d-92c5-94dd11a13e87", "node_type": null, "metadata": {}, "hash": "f61f7f8c5e27364e43e740136784ee64a52c0f20d70e34e03b07a40a527b366e"}, "3": {"node_id": "7df9349a-2b9e-4a19-aa68-d192823235f1", "node_type": null, "metadata": {}, "hash": "e53edacbaf3f76822e7765fafd8a7e3f8fb53f57eaedf39139c997ea63840c90"}}, "hash": "bab2df97c00d5fc87bcd166956218157f4e91df2835d5f6236e68e501f7dfe01", "text": "IT load\u201d means that portion of electric power capacity, expressed in terms of megawatts, which is reserved solely for owners or tenants of a data center to operate their computer server equipment. The term does not include any ancillary load for cooling, lighting, common areas, or other equipment.\nb.\u2003\u201cCumulative capital investment\u201d means the combined total of all expenses incurred by the owners or tenants of a data center after July 1, 2017, in connection with acquiring, constructing, installing, equipping, or expanding the data center. However, the term does not include any expenses incurred in the acquisition of improved real property operating as a data center at the time of acquisition or within 6 months before the acquisition.\nc.\u2003\u201cData center\u201d means a facility that:\n(I)\u2003Consists of one or more contiguous parcels in this state, along with the buildings, substations and other infrastructure, fixtures, and personal property located on the parcels;\n(II)\u2003Is used exclusively to house and operate equipment that receives, stores, aggregates, manages, processes, transforms, retrieves, researches, or transmits data; or that is necessary for the proper operation of equipment that receives, stores, aggregates, manages, processes, transforms, retrieves, researches, or transmits data;\n(III)\u2003Has a critical IT load of 15 megawatts or higher, and a critical IT load of 1 megawatt or higher dedicated to each individual owner or tenant within the data center; and\n(IV)\u2003Is constructed on or after July 1, 2017.\nd.\u2003\u201cData center property\u201d means property used exclusively at a data center to construct, outfit, operate, support, power, cool, dehumidify, secure, or protect a data center and any contiguous dedicated substations. The term includes, but is not limited to, construction materials, component parts, machinery, equipment, computers, servers, installations, redundancies, and operating or enabling software, including any replacements, updates and new versions, and upgrades to or for such property, regardless of whether the property is a fixture or is otherwise affixed to or incorporated into real property. The term also includes electricity used exclusively at a data center.\n2.\u2003Data center property is exempt from the tax imposed by this chapter, except for the tax imposed by s. 212.031. To be eligible for the exemption provided by this paragraph, the data center\u2019s owners and tenants must make a cumulative capital investment of $150 million or more for the data center and the data center must have a critical IT load of 15 megawatts or higher and a critical IT load of 1 megawatt or higher dedicated to each individual owner or tenant within the data center. Each of these requirements must be satisfied no later than 5 years after the commencement of construction of the data center.\n3.a.\u2003To receive the exemption provided by this paragraph, the person seeking the exemption must apply to the department for a temporary tax exemption certificate. The application must state that a qualifying data center designation is being sought and provide information that the requirements of subparagraph 2. will be met. Upon a tentative determination by the department that the data center will meet the requirements of subparagraph 2., the department must issue the certificate.\nb.(I)\u2003The certificateholder shall maintain all necessary books and records to support the exemption provided by this paragraph. Upon satisfaction of all requirements of subparagraph 2., the certificateholder must deliver the temporary tax certificate to the department together with documentation sufficient to show the satisfaction of the requirements. Such documentation must include written declarations, pursuant to s. 92.525, from:\n(A)\u2003A professional engineer, licensed pursuant to chapter 471, certifying that the critical IT load requirement set forth in subparagraph 2. has been satisfied at the data center; and\n(B)\u2003A Florida certified public accountant, as defined in s. 473.302, certifying that the cumulative capital investment requirement set forth in subparagraph 2. has been satisfied for the data center.\nThe professional engineer and the Florida certified public accountant may not", "start_char_idx": 431235, "end_char_idx": 435431, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7df9349a-2b9e-4a19-aa68-d192823235f1": {"__data__": {"id_": "7df9349a-2b9e-4a19-aa68-d192823235f1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "45388057-5c32-44a0-8841-46bfcfaf9b1f", "node_type": null, "metadata": {}, "hash": "bab2df97c00d5fc87bcd166956218157f4e91df2835d5f6236e68e501f7dfe01"}, "3": {"node_id": "a115c7b7-0f6a-4cbb-9cb0-9df405b7234a", "node_type": null, "metadata": {}, "hash": "fb8c20b5adf2f88de8fecf007c2baa9bf0cf3e8e91d563d57e9b98fc99ef74bf"}}, "hash": "e53edacbaf3f76822e7765fafd8a7e3f8fb53f57eaedf39139c997ea63840c90", "text": "for the data center.\nThe professional engineer and the Florida certified public accountant may not be professionally related with the data center\u2019s owners, tenants, or contractors, except that they may be retained by a data center owner to certify that the requirements of subparagraph 2. have been met.\n\n(II)\u2003If the department determines that the subparagraph 2. requirements have been satisfied, the department must issue a permanent tax exemption certificate.\n(III)\u2003Notwithstanding s. 212.084(4), the permanent tax exemption certificate remains valid and effective for as long as the data center described in the exemption application continues to operate as a data center as defined in subparagraph 1., with review by the department every 5 years to ensure compliance. As part of the review, the certificateholder shall, within 3 months before the end of any 5-year period, submit a written declaration, pursuant to s. 92.525, certifying that the critical IT load of 15 megawatts or higher and the critical IT load of 1 megawatt or higher dedicated to each individual owner or tenant within the data center required by subparagraph 2. continues to be met. All owners, tenants, contractors, and others purchasing exempt data center property shall maintain all necessary books and records to support the exemption as to those purchases.\n(IV)\u2003Notwithstanding s. 213.053, the department may share information concerning a temporary or permanent data center exemption certificate among all owners, tenants, contractors, and others purchasing exempt data center property pursuant to such certificate.\nc.\u2003If, in an audit conducted by the department, it is determined that the certificateholder or any owners, tenants, contractors, or others purchasing, renting, or leasing data center property do not meet the criteria of this paragraph, the amount of taxes exempted at the time of purchase, rental, or lease is immediately due and payable to the department from the purchaser, renter, or lessee of those particular items, together with the appropriate interest and penalty computed from the date of purchase in the manner prescribed by this chapter. Notwithstanding s. 95.091(3)(a), any tax due as provided in this sub-subparagraph may be assessed by the department within 6 years after the date the data center property was purchased.\nd.\u2003Purchasers, lessees, and renters of data center property who qualify for the exemption provided by this paragraph shall obtain from the data center a copy of the tax exemption certificate issued pursuant to sub-subparagraph a. or sub-subparagraph b. Before or at the time of purchase of the item or items eligible for exemption, the purchaser, lessee, or renter shall provide to the seller a copy of the tax exemption certificate and a signed certificate of entitlement. Purchasers, lessees, and renters with self-accrual authority shall maintain all documentation necessary to prove the exempt status of purchases.\ne.\u2003For any purchase, lease, or rental of property that is exempt pursuant to this paragraph, the possession of a copy of a tax exemption certificate issued pursuant to sub-subparagraph a. or sub-subparagraph b. and a signed certificate of entitlement relieves the seller of the responsibility of collecting the tax on the sale, lease, or rental of such property, and the department must look solely to the purchaser, renter, or lessee for recovery of the tax if it determines that the purchase, rental, or lease was not entitled to the exemption.\n4.\u2003After June 30, 2027, the department may not issue a temporary tax exemption certificate pursuant to this paragraph.\n(t)\u2003Machinery and equipment used in aquacultural activities.\u2014\n1.\u2003Industrial machinery and equipment purchased for use in aquacultural activities at fixed locations are exempt from the tax imposed by this chapter.\n2.\u2003As used in this paragraph, the term:\na.\u2003\u201cAquacultural activities\u201d means the business of the cultivation of aquatic organisms and certification under s. 597.004. Aquacultural activities must produce an aquaculture", "start_char_idx": 435412, "end_char_idx": 439459, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a115c7b7-0f6a-4cbb-9cb0-9df405b7234a": {"__data__": {"id_": "a115c7b7-0f6a-4cbb-9cb0-9df405b7234a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7df9349a-2b9e-4a19-aa68-d192823235f1", "node_type": null, "metadata": {}, "hash": "e53edacbaf3f76822e7765fafd8a7e3f8fb53f57eaedf39139c997ea63840c90"}, "3": {"node_id": "5154d700-498f-47a0-8c44-060ec94fa92e", "node_type": null, "metadata": {}, "hash": "1cefebd7f097769fe17c9d39bd764f4a4b80d9f4e84ab54d8c91ab5716141ba0"}}, "hash": "fb8c20b5adf2f88de8fecf007c2baa9bf0cf3e8e91d563d57e9b98fc99ef74bf", "text": "under s. 597.004. Aquacultural activities must produce an aquaculture product. For purposes of this sub-subparagraph, the term \u201caquaculture product\u201d means aquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions. Such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification.\nb.\u2003\u201cIndustrial machinery and equipment\u201d means tangible personal property or other property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale. The term includes a building and its structural components, including heating and air-conditioning systems. The term includes parts and accessories only to the extent that the exemption thereof is consistent with this paragraph.\n(u)\u2003Items that assist in independent living.\u2014\n1.\u2003The following items, when purchased for noncommercial home or personal use, are exempt from the tax imposed by this chapter:\na.\u2003A bed transfer handle selling for $60 or less.\nb.\u2003A bed rail selling for $110 or less.\nc.\u2003A grab bar selling for $100 or less.\nd.\u2003A shower seat selling for $100 or less.\n2.\u2003This exemption does not apply to a purchase made by a business, including, but not limited to, a medical institution or an assisted living facility.\n(6)\u2003EXEMPTIONS; POLITICAL SUBDIVISIONS.\u2014\n(a)\u2003There are also exempt from the tax imposed by this chapter sales made to the United States Government, a state, or any county, municipality, or political subdivision of a state when payment is made directly to the dealer by the governmental entity. This exemption shall not inure to any transaction otherwise taxable under this chapter when payment is made by a government employee by any means, including, but not limited to, cash, check, or credit card when that employee is subsequently reimbursed by the governmental entity. This exemption does not include sales, rental, use, consumption, or storage for use in any political subdivision or municipality in this state of machines and equipment and parts and accessories therefor used in the generation, transmission, or distribution of electrical energy by systems owned and operated by a political subdivision in this state for transmission or distribution expansion. Likewise exempt are charges for services rendered by radio and television stations, including line charges, talent fees, or license fees and charges for films, videotapes, and transcriptions used in producing radio or television broadcasts. The exemption provided in this subsection does not include sales, rental, use, consumption, or storage for use in any political subdivision or municipality in this state of machines and equipment and parts and accessories therefor used in providing two-way telecommunications services to the public for hire by the use of a telecommunications facility, as defined in s. 364.02(14), and for which a certificate is required under chapter 364, which facility is owned and operated by any county, municipality, or other political subdivision of the state. Any immunity of any political subdivision of the state or other entity of local government from taxation of the property used to provide telecommunication services that is taxed as a result of this section is hereby waived. However, the exemption provided in this subsection includes transactions taxable under this chapter which are for use by the operator of a public-use airport, as defined in s. 332.004, in providing such telecommunications services for the airport or its tenants, concessionaires, or licensees, or which are for use by a public hospital for the provision of such telecommunications services.\n(b)\u2003The exemption provided under this subsection does not include sales of tangible personal property made to contractors employed directly to or as agents of any such government or political subdivision when such tangible personal property goes into or becomes a part of public works owned by such government or political subdivision. A determination of whether a particular transaction is properly characterized as an exempt sale to a government entity or a taxable sale to a contractor shall be based upon the substance of the transaction rather than the form in which the transaction is cast. However,", "start_char_idx": 439484, "end_char_idx": 443887, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5154d700-498f-47a0-8c44-060ec94fa92e": {"__data__": {"id_": "5154d700-498f-47a0-8c44-060ec94fa92e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a115c7b7-0f6a-4cbb-9cb0-9df405b7234a", "node_type": null, "metadata": {}, "hash": "fb8c20b5adf2f88de8fecf007c2baa9bf0cf3e8e91d563d57e9b98fc99ef74bf"}, "3": {"node_id": "17ee9884-8986-4786-83f1-50370ee233a3", "node_type": null, "metadata": {}, "hash": "bd5757f5eb73ee72f4888b1bc0ae582e962b6ac43e5284a281614dc036fd4e3c"}}, "hash": "1cefebd7f097769fe17c9d39bd764f4a4b80d9f4e84ab54d8c91ab5716141ba0", "text": "of the transaction rather than the form in which the transaction is cast. However, for sales of tangible personal property that go into or become a part of public works owned by a governmental entity, other than the Federal Government, a governmental entity claiming the exemption provided under this subsection shall certify to the dealer and the contractor the entity\u2019s claim to the exemption by providing the dealer and the contractor a certificate of entitlement to the exemption for such sales. If the department later determines that such sales, in which the governmental entity provided the dealer and the contractor with a certificate of entitlement to the exemption, were not exempt sales to the governmental entity, the governmental entity shall be liable for any tax, penalty, and interest determined to be owed on such transactions. Possession by a dealer or contractor of a certificate of entitlement to the exemption from the governmental entity relieves the dealer from the responsibility of collecting tax on the sale and the contractor for any liability for tax, penalty, or interest related to the sale, and the department shall look solely to the governmental entity for recovery of tax, penalty, and interest if the department determines that the transaction was not an exempt sale to the governmental entity. The governmental entity may not transfer liability for such tax, penalty, and interest to another party by contract or agreement.\n(c)\u2003The department shall adopt rules for determining whether a particular transaction is properly characterized as an exempt sale to a governmental entity or a taxable sale to a contractor which give special consideration to factors that govern the status of the tangible personal property before being affixed to real property. In developing such rules, assumption of the risk of damage or loss is of paramount consideration in the determination. The department shall also adopt, by rule, a certificate of entitlement to exemption for use as provided in paragraph (b). The certificate shall require the governmental entity to affirm that it will comply with the requirements of this subsection and the rules adopted under paragraph (b) in order to qualify for the exemption and that it acknowledges its liability for any tax, penalty, or interest later determined by the department to be owed on such transactions.\n(d)\u2003For purposes of paragraph (a), the phrase \u201cwhen payment is made directly to the dealer by the governmental entity\u201d includes situations in which an entity under contract with a municipality to maintain and operate a municipally owned golf course pays for a purchase or lease for the operation or maintenance of that golf course using the golf course revenues or other funds provided by the municipality for use by that entity. This paragraph applies to a municipally owned golf course that is:\n1.\u2003Located in a county with a population of at least 2 million residents.\n2.\u2003The site upon which youth education programs are delivered on an ongoing basis by a nonprofit organization that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code.\n(7)\u2003MISCELLANEOUS EXEMPTIONS.\u2014Exemptions provided to any entity by this chapter do not inure to any transaction that is otherwise taxable under this chapter when payment is made by a representative or employee of the entity by any means, including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity. In addition, exemptions provided to any entity by this subsection do not inure to any transaction that is otherwise taxable under this chapter unless the entity has obtained a sales tax exemption certificate from the department or the entity obtains or provides other documentation as required by the department. Eligible purchases or leases made with such a certificate must be in strict compliance with this subsection and departmental rules, and any person who makes an exempt purchase with a certificate that is not in strict compliance with this subsection and the rules is liable for and shall pay the tax. The department may adopt rules to administer this subsection.\n(a)\u2003Artificial commemorative flowers.\u2014Exempt from the tax imposed by this chapter is the sale of artificial commemorative flowers by bona fide nationally chartered veterans\u2019 organizations.\n2(b)\u2003Boiler", "start_char_idx": 443880, "end_char_idx": 448282, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "17ee9884-8986-4786-83f1-50370ee233a3": {"__data__": {"id_": "17ee9884-8986-4786-83f1-50370ee233a3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5154d700-498f-47a0-8c44-060ec94fa92e", "node_type": null, "metadata": {}, "hash": "1cefebd7f097769fe17c9d39bd764f4a4b80d9f4e84ab54d8c91ab5716141ba0"}, "3": {"node_id": "abf92721-c550-4423-9da8-177185f0f46b", "node_type": null, "metadata": {}, "hash": "79f546477e8e145aca27ec003757f40352c079c9fca654a112c5790e2db6372c"}}, "hash": "bd5757f5eb73ee72f4888b1bc0ae582e962b6ac43e5284a281614dc036fd4e3c", "text": "chartered veterans\u2019 organizations.\n2(b)\u2003Boiler fuels.\u2014When purchased for use as a combustible fuel, purchases of natural gas, residual oil, recycled oil, waste oil, solid waste material, coal, sulfur, hydrogen, wood, wood residues or wood bark used in an industrial manufacturing, processing, compounding, or production process at a fixed location in this state are exempt from the taxes imposed by this chapter; however, such exemption shall not be allowed unless the purchaser signs a certificate stating that the fuel to be exempted is for the exclusive use designated herein. This exemption does not apply to the use of boiler fuels that are not used in manufacturing, processing, compounding, or producing items of tangible personal property for sale, or to the use of boiler fuels used by any firm subject to regulation by the Division of Hotels and Restaurants of the Department of Business and Professional Regulation.\n(c)\u2003Crustacea bait.\u2014Also exempt from the tax imposed by this chapter is the purchase by commercial fishers of bait intended solely for use in the entrapment of Callinectes sapidus and Menippe mercenaria.\n(d)\u2003Feeds.\u2014Feeds for poultry, ostriches, and livestock, including racehorses and dairy cows, are exempt.\n(e)\u2003Film rentals.\u2014Film rentals are exempt when an admission is charged for viewing such film, and license fees and direct charges for films, videotapes, and transcriptions used by television or radio stations or networks are exempt.\n(f)\u2003Flags.\u2014Also exempt are sales of the flag of the United States and the official state flag of Florida.\n(g)\u2003Florida Retired Educators Association and its local chapters.\u2014Also exempt from payment of the tax imposed by this chapter are purchases of office supplies, equipment, and publications made by the Florida Retired Educators Association and its local chapters.\n(h)\u2003Guide dogs for the blind.\u2014Also exempt are the sale or rental of guide dogs for the blind, commonly referred to as \u201cseeing-eye dogs,\u201d and the sale of food or other items for such guide dogs.\n1.\u2003The department shall issue a consumer\u2019s certificate of exemption to any blind person who holds an identification card as provided for in s. 413.091 and who either owns or rents, or contemplates the ownership or rental of, a guide dog for the blind. The consumer\u2019s certificate of exemption shall be issued without charge and shall be of such size as to be capable of being carried in a wallet or billfold.\n2.\u2003The department shall make such rules concerning items exempt from tax under the provisions of this paragraph as may be necessary to provide that any person authorized to have a consumer\u2019s certificate of exemption need only present such a certificate at the time of paying for exempt goods and shall not be required to pay any tax thereon.\n(i)\u2003Hospital meals and rooms.\u2014Also exempt from payment of the tax imposed by this chapter on rentals and meals are patients and inmates of any hospital or other physical plant or facility designed and operated primarily for the care of persons who are ill, aged, infirm, mentally or physically incapacitated, or otherwise dependent on special care or attention. Residents of a home for the aged are exempt from payment of taxes on meals provided through the facility. A home for the aged is defined as a facility that is licensed or certified in part or in whole under chapter 400, chapter 429, or chapter 651, or that is financed by a mortgage loan made or insured by the United States Department of Housing and Urban Development under s. 202, s. 202 with a s. 8 subsidy, s. 221(d)(3) or (4), s. 232, or s. 236 of the National Housing Act, or other such similar facility designed and operated primarily for the care of the aged.\n(j)\u2003Household fuels.\u2014Also exempt from payment of the tax imposed by this chapter are sales of utilities to residential households or owners of residential models in this state by utility companies who pay the gross receipts tax imposed under s. 203.01, and sales of fuel to residential households or owners of", "start_char_idx": 448308, "end_char_idx": 452328, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "abf92721-c550-4423-9da8-177185f0f46b": {"__data__": {"id_": "abf92721-c550-4423-9da8-177185f0f46b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "17ee9884-8986-4786-83f1-50370ee233a3", "node_type": null, "metadata": {}, "hash": "bd5757f5eb73ee72f4888b1bc0ae582e962b6ac43e5284a281614dc036fd4e3c"}, "3": {"node_id": "4f72fb91-a4d1-4745-ad09-115ae1ceb1ef", "node_type": null, "metadata": {}, "hash": "16b77afffc9be086586ba55897129c3b4436babb96781a178ecac5ac56b2532b"}}, "hash": "79f546477e8e145aca27ec003757f40352c079c9fca654a112c5790e2db6372c", "text": "s. 203.01, and sales of fuel to residential households or owners of residential models, including oil, kerosene, liquefied petroleum gas, coal, wood, and other fuel products used in the household or residential model for the purposes of heating, cooking, lighting, and refrigeration, regardless of whether such sales of utilities and fuels are separately metered and billed direct to the residents or are metered and billed to the landlord. If any part of the utility or fuel is used for a nonexempt purpose, the entire sale is taxable. The landlord shall provide a separate meter for nonexempt utility or fuel consumption. For the purposes of this paragraph, licensed family day care homes shall also be exempt.\n(k)\u2003Meals provided by certain nonprofit organizations.\u2014There is exempt from the tax imposed by this chapter the sale of prepared meals by a nonprofit volunteer organization to handicapped, elderly, or indigent persons when such meals are delivered as a charitable function by the organization to such persons at their places of residence.\n(l)\u2003Organizations providing special educational, cultural, recreational, and social benefits to minors.\u2014Also exempt from the tax imposed by this chapter are sales or leases to and sales of donated property by nonprofit organizations which are incorporated pursuant to chapter 617 the primary purpose of which is providing activities that contribute to the development of good character or good sportsmanship, or to the educational or cultural development, of minors. This exemption is extended only to that level of the organization that has a salaried executive officer or an elected nonsalaried executive officer. For the purpose of this paragraph, the term \u201cdonated property\u201d means any property transferred to such nonprofit organization for less than 50 percent of its fair market value.\n(m)\u2003Religious institutions.\u2014\n1.\u2003There are exempt from the tax imposed by this chapter transactions involving sales or leases directly to religious institutions when used in carrying on their customary nonprofit religious activities or sales or leases of tangible personal property by religious institutions having an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on.\n2.\u2003As used in this paragraph, the term \u201creligious institutions\u201d means churches, synagogues, and established physical places for worship at which nonprofit religious services and activities are regularly conducted and carried on. The term \u201creligious institutions\u201d includes nonprofit corporations the sole purpose of which is to provide free transportation services to church members, their families, and other church attendees. The term \u201creligious institutions\u201d also includes nonprofit state, nonprofit district, or other nonprofit governing or administrative offices the function of which is to assist or regulate the customary activities of religious institutions. The term \u201creligious institutions\u201d also includes any nonprofit corporation that is qualified as nonprofit under s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, and that owns and operates a Florida television station, at least 90 percent of the programming of which station consists of programs of a religious nature and the financial support for which, exclusive of receipts for broadcasting from other nonprofit organizations, is predominantly from contributions from the general public. The term \u201creligious institutions\u201d also includes any nonprofit corporation that is qualified as nonprofit under s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, the primary activity of which is making and distributing audio recordings of religious scriptures and teachings to blind or visually impaired persons at no charge. The term \u201creligious institutions\u201d also includes any nonprofit corporation that is qualified as nonprofit under s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, the sole or primary function of which is to provide, upon invitation, nonprofit religious services, evangelistic services, religious education, administrative assistance, or missionary assistance for a church, synagogue, or established physical place of worship at which nonprofit religious services and activities are regularly conducted.\n(n)\u2003Veterans\u2019", "start_char_idx": 452317, "end_char_idx": 456644, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4f72fb91-a4d1-4745-ad09-115ae1ceb1ef": {"__data__": {"id_": "4f72fb91-a4d1-4745-ad09-115ae1ceb1ef", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "abf92721-c550-4423-9da8-177185f0f46b", "node_type": null, "metadata": {}, "hash": "79f546477e8e145aca27ec003757f40352c079c9fca654a112c5790e2db6372c"}, "3": {"node_id": "0806e71f-6b0c-4099-9ef0-f765213db4a8", "node_type": null, "metadata": {}, "hash": "2bca5bb1a63b462042bbc3e660fd1c229602224e36ebaad98e05986f55a85a23"}}, "hash": "16b77afffc9be086586ba55897129c3b4436babb96781a178ecac5ac56b2532b", "text": "services and activities are regularly conducted.\n(n)\u2003Veterans\u2019 organizations.\u2014\n1.\u2003There are exempt from the tax imposed by this chapter transactions involving sales or leases to qualified veterans\u2019 organizations and their auxiliaries when used in carrying on their customary veterans\u2019 organization activities or sales of food or drink by qualified veterans\u2019 organizations in connection with customary veterans\u2019 organization activities to members of qualified veterans\u2019 organizations.\n2.\u2003As used in this paragraph, the term \u201cveterans\u2019 organizations\u201d means nationally chartered or recognized veterans\u2019 organizations, including, but not limited to, the American Legion, Veterans of Foreign Wars of the United States, Florida chapters of the Paralyzed Veterans of America, Catholic War Veterans of the U.S.A., Jewish War Veterans of the U.S.A., and the Disabled American Veterans, Department of Florida, Inc., which hold current exemptions from federal income tax under s. 501(c)(4) or (19) of the Internal Revenue Code of 1986, as amended.\n(o)\u2003Schools, colleges, and universities.\u2014Also exempt from the tax imposed by this chapter are sales or leases to state tax-supported schools, colleges, or universities.\n(p)\u2003Section 501(c)(3) organizations.\u2014\n1.\u2003Exempt from the tax imposed by this chapter are sales or leases to organizations determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, if such leases or purchases are used in carrying on their customary nonprofit activities, unless such organizations are subject to a final disqualification order issued by the Department of Agriculture and Consumer Services pursuant to s. 496.430.\n2.\u2003Exempt from the tax imposed by this chapter is tangible personal property purchased for resale by a dealer and subsequently donated to an organization determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, unless such organization is subject to a final disqualification order issued by the Department of Agriculture and Consumer Services pursuant to s. 496.430. For the purpose of this paragraph, the term \u201cdonate\u201d means any transfer of title or possession of tangible personal property to a s. 501(c)(3) organization for no consideration.\n(q)\u2003Resource recovery equipment.\u2014Also exempt is resource recovery equipment which is owned and operated by or on behalf of any county or municipality, certified by the Department of Environmental Protection under the provisions of s. 403.715.\n(r)\u2003School books and school lunches; institution of higher learning prepaid meal plans.\u2014This exemption applies to school books used in regularly prescribed courses of study, and to school lunches served in public, parochial, or nonprofit schools operated for and attended by pupils of grades K through 12. Yearbooks, magazines, newspapers, directories, bulletins, and similar publications distributed by such educational institutions to their students are also exempt. School books and food sold or served at a college or institution of higher learning are taxable, except that prepaid meal plans purchased for use by students currently enrolled or preparing to enroll in a college or institution of higher learning are exempt. As used in this paragraph, the term \u201cprepaid meal plans\u201d means payment in advance, or payment using financial aid, once disbursed, to a college or institution of higher learning, or to a management entity under contract to provide prepaid meal plans on behalf of a college or institution of higher learning, for the provision of defined quantities of dollar equivalencies or meal plans that expire at the end of an academic term and cannot be refunded to the student upon expiration. Prepaid meal plans that contain a defined number of meals or a defined number of dollar equivalencies qualify for this exemption. However, the taxability of the dollar equivalencies of the prepaid meal plans shall be determined upon", "start_char_idx": 456644, "end_char_idx": 460725, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0806e71f-6b0c-4099-9ef0-f765213db4a8": {"__data__": {"id_": "0806e71f-6b0c-4099-9ef0-f765213db4a8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4f72fb91-a4d1-4745-ad09-115ae1ceb1ef", "node_type": null, "metadata": {}, "hash": "16b77afffc9be086586ba55897129c3b4436babb96781a178ecac5ac56b2532b"}, "3": {"node_id": "445dceb8-b176-40fb-9831-0b39eb15c436", "node_type": null, "metadata": {}, "hash": "036e5dbfb6e57191faecba2468e6878318aab5adc803f4bbe2640990de2fb039"}}, "hash": "2bca5bb1a63b462042bbc3e660fd1c229602224e36ebaad98e05986f55a85a23", "text": "taxability of the dollar equivalencies of the prepaid meal plans shall be determined upon the plan\u2019s use, and tax shall be due when the dollar equivalencies are used to make a purchase if that purchase is otherwise subject to sales tax pursuant to this chapter. As used in this paragraph, the term \u201cdollar equivalencies\u201d includes university-specific dollars on a declining balance, such as flex bucks or dining bucks.\n(s)\u2003Tasting beverages.\u2014Vinous and alcoholic beverages provided by distributors or vendors for the purpose of \u201cwine tasting\u201d and \u201cspirituous beverage tasting\u201d as contemplated under the provisions of 9ss. 564.06 and 565.12, respectively, are exempt from the tax imposed by this chapter.\n(t)\u2003Boats temporarily docked in state.\u2014\n1.\u2003Notwithstanding the provisions of chapter 328, pertaining to the registration of vessels, a boat upon which the state sales or use tax has not been paid is exempt from the use tax under this chapter if it enters and remains in this state for a period not to exceed a total of 20 days in any calendar year calculated from the date of first dockage or slippage at a facility, registered with the department, that rents dockage or slippage space in this state. If a boat brought into this state for use under this paragraph is placed in a facility, registered with the department, for repairs, alterations, refitting, or modifications and such repairs, alterations, refitting, or modifications are supported by written documentation, the 20-day period shall be tolled during the time the boat is physically in the care, custody, and control of the repair facility, including the time spent on sea trials conducted by the facility. The 20-day time period may be tolled only once within a calendar year when a boat is placed for the first time that year in the physical care, custody, and control of a registered repair facility; however, the owner may request and the department may grant an additional tolling of the 20-day period for purposes of repairs that arise from a written guarantee given by the registered repair facility, which guarantee covers only those repairs or modifications made during the first tolled period. Within 72 hours after the date upon which the registered repair facility took possession of the boat, the facility must have in its possession, on forms prescribed by the department, an affidavit which states that the boat is under its care, custody, and control and that the owner does not use the boat while in the facility. Upon completion of the repairs, alterations, refitting, or modifications, the registered repair facility must, within 72 hours after the date of release, have in its possession a copy of the release form which shows the date of release and any other information the department requires. The repair facility shall maintain a log that documents all alterations, additions, repairs, and sea trials during the time the boat is under the care, custody, and control of the facility. The affidavit shall be maintained by the registered repair facility as part of its records for as long as required by s. 213.35. When, within 6 months after the date of its purchase, a boat is brought into this state under this paragraph, the 6-month period provided in s. 212.05(1)(a)2. or s. 212.06(8) shall be tolled.\n2.\u2003During the period of repairs, alterations, refitting, or modifications and during the 20-day period referred to in subparagraph 1., the boat may be listed for sale, contracted for sale, or sold exclusively by a broker or dealer registered with the department without incurring a use tax under this chapter; however, the sales tax levied under this chapter applies to such sale.\n3.\u2003The mere storage of a boat at a registered repair facility does not qualify as a tax-exempt use in this state.\n4.\u2003As used in this paragraph, \u201cregistered repair facility\u201d means:\na.\u2003A full-service facility that:\n(I)\u2003Is located on a navigable body of water;\n(II)\u2003Has haulout capability such as a dry dock, travel lift,", "start_char_idx": 460707, "end_char_idx": 464702, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "445dceb8-b176-40fb-9831-0b39eb15c436": {"__data__": {"id_": "445dceb8-b176-40fb-9831-0b39eb15c436", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0806e71f-6b0c-4099-9ef0-f765213db4a8", "node_type": null, "metadata": {}, "hash": "2bca5bb1a63b462042bbc3e660fd1c229602224e36ebaad98e05986f55a85a23"}, "3": {"node_id": "4d16ef6f-a95b-486a-afde-a6da46ac4c97", "node_type": null, "metadata": {}, "hash": "95c0dd536fc387e5ee63407e33bc7759be9270fa2762784bda75eff1cb91796e"}}, "hash": "036e5dbfb6e57191faecba2468e6878318aab5adc803f4bbe2640990de2fb039", "text": "haulout capability such as a dry dock, travel lift, railway, or similar equipment to service craft under the care, custody, and control of the facility;\n(III)\u2003Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and\n(IV)\u2003Has necessary shops and equipment to provide repair or warranty work on vessels under the care, custody, and control of the facility;\nb.\u2003A marina that:\n(I)\u2003Is located on a navigable body of water;\n(II)\u2003Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and\n(III)\u2003Has necessary shops and equipment to provide repairs or warranty work on vessels; or\nc.\u2003A shoreside facility that:\n(I)\u2003Is located on a navigable body of water;\n(II)\u2003Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and\n(III)\u2003Has necessary shops and equipment to provide repairs or warranty work.\n(u)\u2003Volunteer fire departments.\u2014Also exempt are firefighting and rescue service equipment and supplies purchased by volunteer fire departments, duly chartered under the Florida Statutes as corporations not for profit.\n(v)\u2003Professional services.\u2014\n1.\u2003Also exempted are professional, insurance, or personal service transactions that involve sales as inconsequential elements for which no separate charges are made.\n2.\u2003The personal service transactions exempted pursuant to subparagraph 1. do not exempt the sale of information services involving the furnishing of printed, mimeographed, or multigraphed matter, or matter duplicating written or printed matter in any other manner, other than professional services and services of employees, agents, or other persons acting in a representative or fiduciary capacity or information services furnished to newspapers and radio and television stations. As used in this subparagraph, the term \u201cinformation services\u201d includes the services of collecting, compiling, or analyzing information of any kind or nature and furnishing reports thereof to other persons.\n3.\u2003This exemption does not apply to any service warranty transaction taxable under s. 212.0506.\n4.\u2003This exemption does not apply to any service transaction taxable under s. 212.05(1)(i).\n(w)\u2003Certain newspaper, magazine, and newsletter subscriptions, shoppers, and community newspapers.\u2014Likewise exempt are newspaper, magazine, and newsletter subscriptions in which the product is delivered to the customer by mail. Also exempt are free, circulated publications that are published on a regular basis, the content of which is primarily advertising, and that are distributed through the mail, home delivery, or newsstands. The exemption for newspaper, magazine, and newsletter subscriptions which is provided in this paragraph applies only to subscriptions entered into after March 1, 1997.\n(x)\u2003Sporting equipment brought into the state.\u2014Sporting equipment brought into Florida, for a period of not more than 4 months in any calendar year, used by an athletic team or an individual athlete in a sporting event is exempt from the use tax if such equipment is removed from the state within 7 days after the completion of the event.\n(y)\u2003Charter fishing vessels.\u2014The charge for chartering any boat or vessel, with the crew furnished, solely for the purpose of fishing is exempt from the tax imposed under s. 212.04 or s. 212.05. This exemption does not apply to any charge to enter or stay upon any \u201chead-boat,\u201d party boat, or other boat or vessel. Nothing in this paragraph shall be construed to exempt any boat from sales or use tax upon the purchase thereof except as provided in paragraph (t) and s. 212.05.\n(z)\u2003Vending machines sponsored by nonprofit or charitable organizations.\u2014Also exempt are food or drinks for human consumption sold for 25 cents or less through a coin-operated vending machine sponsored", "start_char_idx": 464736, "end_char_idx": 468607, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4d16ef6f-a95b-486a-afde-a6da46ac4c97": {"__data__": {"id_": "4d16ef6f-a95b-486a-afde-a6da46ac4c97", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "445dceb8-b176-40fb-9831-0b39eb15c436", "node_type": null, "metadata": {}, "hash": "036e5dbfb6e57191faecba2468e6878318aab5adc803f4bbe2640990de2fb039"}, "3": {"node_id": "3c0b400c-9c4c-47c1-bb8b-e26b01206221", "node_type": null, "metadata": {}, "hash": "2c771fc18a1974bfa0970d3284c8ec215b899e384f47ca73684d660848ddcf0e"}}, "hash": "95c0dd536fc387e5ee63407e33bc7759be9270fa2762784bda75eff1cb91796e", "text": "for human consumption sold for 25 cents or less through a coin-operated vending machine sponsored by a nonprofit corporation qualified as nonprofit pursuant to s. 501(c)(3) or (4) of the Internal Revenue Code of 1986, as amended.\n(aa)\u2003Certain commercial vehicles.\u2014Also exempt is the sale, lease, or rental of a commercial motor vehicle as defined in s. 207.002, when the following conditions are met:\n1.\u2003The sale, lease, or rental occurs between two commonly owned and controlled corporations;\n2.\u2003Such vehicle was titled and registered in this state at the time of the sale, lease, or rental; and\n3.\u2003Florida sales tax was paid on the acquisition of such vehicle by the seller, lessor, or renter.\n(bb)\u2003Community cemeteries.\u2014Also exempt are purchases by any nonprofit corporation that has qualified under s. 501(c)(13) of the Internal Revenue Code of 1986, as amended, and is operated for the purpose of maintaining a cemetery that was donated to the community by deed.\n(cc)\u2003Works of art.\u2014\n1.\u2003Also exempt are works of art sold to or used by an educational institution.\n2.\u2003This exemption also applies to the sale to or use in this state of any work of art by any person if it was purchased or imported exclusively for the purpose of being donated to any educational institution, or loaned to and made available for display by any educational institution, provided that the term of the loan agreement is for at least 10 years.\n3.\u2003The exemption provided by this paragraph for donations is allowed only if the person who purchased the work of art transfers title to the donated work of art to an educational institution. Such transfer of title shall be evidenced by an affidavit meeting requirements established by rule to document entitlement to the exemption. Nothing in this paragraph shall preclude a work of art donated to an educational institution from remaining in the possession of the donor or purchaser, as long as title to the work of art lies with the educational institution.\n4.\u2003A work of art is presumed to have been purchased in or imported into this state exclusively for loan as provided in subparagraph 2., if it is so loaned or placed in storage in preparation for such a loan within 90 days after purchase or importation, whichever is later; but a work of art is not deemed to be placed in storage in preparation for loan for purposes of this exemption if it is displayed at any place other than an educational institution.\n5.\u2003The exemptions provided by this paragraph are allowed only if the person who purchased the work of art gives to the vendor an affidavit meeting the requirements, established by rule, to document entitlement to the exemption. The person who purchased the work of art shall forward a copy of such affidavit to the Department of Revenue at the time it is issued to the vendor.\n6.\u2003The exemption for loans provided by subparagraph 2. applies only for the period during which a work of art is in the possession of the educational institution or is in storage before transfer of possession to that institution; and when it ceases to be so possessed or held, tax based upon the sales price paid by the owner is payable, and the statute of limitations provided in s. 95.091 shall begin to run at that time. However, tax shall not become due if the work of art is donated to an educational institution after the loan ceases.\n7.\u2003Any educational institution to which a work of art has been donated pursuant to this paragraph shall make available to the department the title to the work of art and any other relevant information. Any educational institution which has received a work of art on loan pursuant to this paragraph shall make available to the department information relating to the work of art. Any educational institution that transfers from its possession a work of art as defined by this paragraph which has been loaned to it must notify the Department of Revenue within 60 days after the transfer.\n8.\u2003For purposes of the exemptions provided by this paragraph, the term:\na.\u2003\u201cEducational institutions\u201d", "start_char_idx": 468568, "end_char_idx": 472611, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3c0b400c-9c4c-47c1-bb8b-e26b01206221": {"__data__": {"id_": "3c0b400c-9c4c-47c1-bb8b-e26b01206221", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4d16ef6f-a95b-486a-afde-a6da46ac4c97", "node_type": null, "metadata": {}, "hash": "95c0dd536fc387e5ee63407e33bc7759be9270fa2762784bda75eff1cb91796e"}, "3": {"node_id": "2e217693-00ef-4c50-acba-1f67563b8c12", "node_type": null, "metadata": {}, "hash": "3874bc68810fde865adaf9b3d3392123bc7a4bfd4c03fd1aa10370d63d6ce7f4"}}, "hash": "2c771fc18a1974bfa0970d3284c8ec215b899e384f47ca73684d660848ddcf0e", "text": "this paragraph, the term:\na.\u2003\u201cEducational institutions\u201d includes state tax-supported, parochial, church, and nonprofit private schools, colleges, or universities that conduct regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Schools, the Florida Council of Independent Schools, or the Florida Association of Christian Colleges and Schools, Inc.; nonprofit private schools that conduct regular classes and courses of study accepted for continuing education credit by a board of the Division of Medical Quality Assurance of the Department of Health; or nonprofit libraries, art galleries, performing arts centers that provide educational programs to school children, which programs involve performances or other educational activities at the performing arts center and serve a minimum of 50,000 school children a year, and museums open to the public.\nb.\u2003\u201cWork of art\u201d includes pictorial representations, sculpture, jewelry, antiques, stamp collections and coin collections, and other tangible personal property, the value of which is attributable predominantly to its artistic, historical, political, cultural, or social importance.\n(dd)\u2003Taxicab leases.\u2014The lease of or license to use a taxicab or taxicab-related equipment and services provided by a taxicab company to an independent taxicab operator are exempt, provided, however, the exemptions provided under this paragraph only apply if sales or use tax has been paid on the acquisition of the taxicab and its related equipment.\n(ee)\u2003Aircraft repair and maintenance labor charges.\u2014All labor charges for the repair and maintenance of qualified aircraft and aircraft of more than 2,000 pounds maximum certified takeoff weight, including rotary wing aircraft, are exempt from the tax imposed under this chapter. Except as otherwise provided in this chapter, charges for parts and equipment furnished in connection with such labor charges are taxable.\n(ff)\u2003Certain electricity or steam uses.\u2014\n1.\u2003Subject to the provisions of subparagraph 4., charges for electricity or steam used to operate machinery and equipment at a fixed location in this state when such machinery and equipment is used to manufacture, process, compound, produce, or prepare for shipment items of tangible personal property for sale, or to operate pollution control equipment, recycling equipment, maintenance equipment, or monitoring or control equipment used in such operations are exempt to the extent provided in this paragraph. If 75 percent or more of the electricity or steam used at the fixed location is used to operate qualifying machinery or equipment, 100 percent of the charges for electricity or steam used at the fixed location are exempt. If less than 75 percent but 50 percent or more of the electricity or steam used at the fixed location is used to operate qualifying machinery or equipment, 50 percent of the charges for electricity or steam used at the fixed location are exempt. If less than 50 percent of the electricity or steam used at the fixed location is used to operate qualifying machinery or equipment, none of the charges for electricity or steam used at the fixed location are exempt.\n2.\u2003This exemption applies only to industries classified under SIC Industry Major Group Numbers 10, 12, 13, 14, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and 39 and Industry Group Number 212 and industries classified under NAICS code 423930. As used in this paragraph, \u201cSIC\u201d means those classifications contained in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President. As used in this subparagraph, the term \u201cNAICS\u201d means those classifications contained in the North American Industry Classification System, as published in 2007 by the Office of Management and Budget, Executive Office of the President.\n3.\u2003Possession by a seller of a written certification by the purchaser, certifying the purchaser\u2019s entitlement to an exemption permitted by this subsection, relieves the seller from the responsibility of collecting the tax on the nontaxable amounts, and the department shall look solely to the purchaser for recovery of such tax if it determines that the purchaser was not", "start_char_idx": 472644, "end_char_idx": 476949, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2e217693-00ef-4c50-acba-1f67563b8c12": {"__data__": {"id_": "2e217693-00ef-4c50-acba-1f67563b8c12", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3c0b400c-9c4c-47c1-bb8b-e26b01206221", "node_type": null, "metadata": {}, "hash": "2c771fc18a1974bfa0970d3284c8ec215b899e384f47ca73684d660848ddcf0e"}, "3": {"node_id": "66be2da3-9e88-47fd-ba6d-b726735ed1f4", "node_type": null, "metadata": {}, "hash": "aa4a6c92d28f6cece9bf7f6882c272dc18533a3c2a78da88158ab9087cbde007"}}, "hash": "3874bc68810fde865adaf9b3d3392123bc7a4bfd4c03fd1aa10370d63d6ce7f4", "text": "for recovery of such tax if it determines that the purchaser was not entitled to the exemption.\n4.\u2003Such exemption shall be applied as follows: beginning July 1, 2000, 100 percent of the charges for such electricity or steam shall be exempt.\n(gg)\u2003Fair associations.\u2014Also exempt from the tax imposed by this chapter is the sale, use, lease, rental, or grant of a license to use, made directly to or by a fair association, of real or tangible personal property; any charge made by a fair association, or its agents, for parking, admissions, or for temporary parking of vehicles used for sleeping quarters; rentals, subleases, and sublicenses of real or tangible personal property between the owner of the central amusement attraction and any owner of an amusement ride, as those terms are used in ss. 616.15(1)(b) and 616.242(3)(a), for the furnishing of amusement rides at a public fair or exposition; and other transactions of a fair association which are incurred directly by the fair association in the financing, construction, and operation of a fair, exposition, or other event or facility that is authorized by s. 616.08. As used in this paragraph, the terms \u201cfair association\u201d and \u201cpublic fair or exposition\u201d have the same meaning as those terms are defined in s. 616.001. This exemption does not apply to the sale of tangible personal property made by a fair association through an agent or independent contractor; sales of admissions and tangible personal property by a concessionaire, vendor, exhibitor, or licensee; or rentals and subleases of tangible personal property or real property between the owner of the central amusement attraction and a concessionaire, vendor, exhibitor, or licensee, except for the furnishing of amusement rides, which transactions are exempt.\n(hh)\u2003Solar energy systems.\u2014Also exempt are solar energy systems or any component thereof. The Florida Solar Energy Center shall from time to time certify to the department a list of equipment and requisite hardware considered to be a solar energy system or a component thereof.\n(ii)\u2003Nonprofit cooperative hospital laundries.\u2014Also exempt are sales or leases to nonprofit organizations that are incorporated under chapter 617 and which are treated, for federal income tax purposes, as cooperatives under subchapter T of the Internal Revenue Code, whose sole purpose is to offer laundry supplies and services to their members who must all be exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code. A member of a nonprofit cooperative hospital laundry whose Internal Revenue Code status changes shall, within 90 days after such change, divest all participation in the cooperative. The provision of laundry supplies and services to a nonmember business pursuant to a declaration of emergency under s. 252.36(2) and a written emergency plan of operation executed by the members of the cooperative does not invalidate or cause the denial of a cooperative\u2019s certificate of exemption.\n(jj)\u2003Complimentary meals.\u2014Also exempt from the tax imposed by this chapter are food or drinks that are furnished as part of a packaged room rate by any person offering for rent or lease any transient living accommodations as described in s. 509.013(4)(a) which are licensed under part I of chapter 509 and which are subject to the tax under s. 212.03, if a separate charge or specific amount for the food or drinks is not shown. Such food or drinks are considered to be sold at retail as part of the total charge for the transient living accommodations. Moreover, the person offering the accommodations is not considered to be the consumer of items purchased in furnishing such food or drinks and may purchase those items under conditions of a sale for resale.\n(kk)\u2003Nonprofit corporation conducting the correctional work programs.\u2014Products sold pursuant to s. 946.515 by the corporation organized pursuant to part II of chapter 946 are exempt from the tax imposed by this chapter. This exemption applies retroactively to July 1, 1983.\n(ll)\u2003Parent-teacher organizations, parent-teacher associations, and", "start_char_idx": 476945, "end_char_idx": 481035, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "66be2da3-9e88-47fd-ba6d-b726735ed1f4": {"__data__": {"id_": "66be2da3-9e88-47fd-ba6d-b726735ed1f4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2e217693-00ef-4c50-acba-1f67563b8c12", "node_type": null, "metadata": {}, "hash": "3874bc68810fde865adaf9b3d3392123bc7a4bfd4c03fd1aa10370d63d6ce7f4"}, "3": {"node_id": "9006f698-0d2c-475d-b6fd-fbc5e30be7ab", "node_type": null, "metadata": {}, "hash": "3cacac053d4872d27e32cc86ea16f7d3f954249bcc5a78eabec3be0dca1b22d5"}}, "hash": "aa4a6c92d28f6cece9bf7f6882c272dc18533a3c2a78da88158ab9087cbde007", "text": "organizations, parent-teacher associations, and schools having grades K through 12.\u2014\n1.\u2003Sales or leases to parent-teacher organizations and associations the purpose of which is to raise funds for schools that teach grades K through 12 and that are associated with schools having grades K through 12 are exempt from the tax imposed by this chapter.\n2.\u2003Parent-teacher organizations and associations described in subparagraph 1., and schools having grades K through 12, may pay tax to their suppliers on the cost price of school materials and supplies purchased, rented, or leased for resale or rental to students in grades K through 12, of items sold for fundraising purposes, and of items sold through vending machines located on the school premises, in lieu of collecting the tax imposed by this chapter from the purchaser. This subparagraph also applies to food or beverages sold through vending machines located in the student lunchroom or dining room of a school having kindergarten through grade 12.\n3.\u2003In lieu of collecting the tax imposed by this chapter from the purchaser, school support organizations may pay tax to their suppliers on the cost price of food, drink, and supplies necessary to serve such food and drink when the food, drink, and supplies are purchased for resale. For purposes of this subparagraph, the term \u201cschool support organization\u201d means an organization whose sole purpose is to raise funds to support extracurricular activities at public, parochial, or nonprofit schools that teach students in grades K through 12.\n(mm)\u2003Mobile home lot improvements.\u2014Items purchased by developers for use in making improvements to a mobile home lot owned by the developer may be purchased tax-exempt as a sale for resale if made pursuant to a contract that requires the developer to sell a mobile home to a purchaser, place the mobile home on the lot, and make the improvements to the lot for a single lump-sum price. The developer must collect and remit sales tax on the entire lump-sum price.\n(nn)\u2003United States Department of Veterans Affairs.\u2014When a veteran of the armed forces purchases an aircraft, boat, mobile home, motor vehicle, or other vehicle from a dealer pursuant to the provisions of 38 U.S.C. s. 3902(a), or any successor provision of the United States Code, the amount that is paid directly to the dealer by the United States Department of Veterans Affairs is not taxable. However, any portion of the purchase price which is paid directly to the dealer by the veteran is taxable.\n(oo)\u2003Complimentary items.\u2014There is exempt from the tax imposed by this chapter:\n1.\u2003Any food or drink, whether or not cooked or prepared on the premises, provided without charge as a sample or for the convenience of customers by a dealer that primarily sells food product items at retail.\n2.\u2003Any item given to a customer as part of a price guarantee plan related to point-of-sale errors by a dealer that primarily sells food products at retail.\nThe exemptions in this paragraph do not apply to businesses with the primary activity of serving prepared meals or alcoholic beverages for immediate consumption.\n\n(pp)\u2003Donated foods or beverages.\u2014Any food or beverage donated by a dealer that sells food products at retail to a food bank or an organization that holds a current exemption from federal corporate income tax pursuant to s. 501(c) of the Internal Revenue Code of 1986, as amended, is exempt from the tax imposed by this chapter.\n(qq)\u2003Racing dogs.\u2014The sale of a racing dog by its owner is exempt if the owner is also the breeder of the animal.\n(rr)\u2003Equipment used in aircraft repair and maintenance.\u2014Replacement engines, parts, and equipment used in the repair or maintenance of qualified aircraft and aircraft of more than 2,000 pounds maximum certified takeoff weight, including rotary wing aircraft, are exempt from the tax imposed under this chapter if such parts or equipment are installed on such aircraft that is being repaired or maintained in this state.\n(ss)\u2003Aircraft sales", "start_char_idx": 481048, "end_char_idx": 485047, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9006f698-0d2c-475d-b6fd-fbc5e30be7ab": {"__data__": {"id_": "9006f698-0d2c-475d-b6fd-fbc5e30be7ab", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "66be2da3-9e88-47fd-ba6d-b726735ed1f4", "node_type": null, "metadata": {}, "hash": "aa4a6c92d28f6cece9bf7f6882c272dc18533a3c2a78da88158ab9087cbde007"}, "3": {"node_id": "d5ed38b5-c575-49e1-9d8f-c4181e31737e", "node_type": null, "metadata": {}, "hash": "a2fec107b8b3c1fd38ee36c9dae8403359c8646eb4004afd8fcdbba66d8acf86"}}, "hash": "3cacac053d4872d27e32cc86ea16f7d3f954249bcc5a78eabec3be0dca1b22d5", "text": "repaired or maintained in this state.\n(ss)\u2003Aircraft sales or leases.\u2014The sale or lease of a qualified aircraft or an aircraft of more than 15,000 pounds maximum certified takeoff weight for use by a common carrier is exempt from the tax imposed by this chapter. As used in this paragraph, \u201ccommon carrier\u201d means an airline operating under Federal Aviation Administration regulations contained in Title 14, chapter I, part 121 or part 129 of the Code of Federal Regulations.\n(tt)\u2003Nonprofit water systems.\u2014Sales or leases to a not-for-profit corporation which holds a current exemption from federal income tax under s. 501(c)(4) or (12) of the Internal Revenue Code, as amended, are exempt from the tax imposed by this chapter if the sole or primary function of the corporation is to construct, maintain, or operate a water system in this state.\n(uu)\u2003Library cooperatives.\u2014Sales or leases to library cooperatives certified under s. 257.41(2) are exempt from the tax imposed by this chapter.\n(vv)\u2003Advertising agencies.\u2014\n1.\u2003As used in this paragraph, the term \u201cadvertising agency\u201d means any firm that is primarily engaged in the business of providing advertising materials and services to its clients.\n2.\u2003The sale of advertising services by an advertising agency to a client is exempt from the tax imposed by this chapter. Also exempt from the tax imposed by this chapter are items of tangible personal property such as photographic negatives and positives, videos, films, galleys, mechanicals, veloxes, illustrations, digital audiotapes, analog tapes, printed advertisement copies, compact discs for the purpose of recording, digital equipment, and artwork and the services used to produce those items if the items are:\na.\u2003Sold to an advertising agency that is acting as an agent for its clients pursuant to contract, and are created for the performance of advertising services for the clients;\nb.\u2003Produced, fabricated, manufactured, or otherwise created by an advertising agency for its clients, and are used in the performance of advertising services for the clients; or\nc.\u2003Sold by an advertising agency to its clients in the performance of advertising services for the clients, whether or not the charges for these items are marked up or separately stated.\nThe exemption provided by this subparagraph does not apply when tangible personal property such as film, paper, and videotapes is purchased to create items such as photographic negatives and positives, videos, films, galleys, mechanicals, veloxes, illustrations, and artwork that are sold to an advertising agency or produced in-house by an advertising agency on behalf of its clients.\n\n3.\u2003The items exempted from tax under subparagraph 2. and the creative services used by an advertising agency to design the advertising for promotional goods such as displays, display containers, exhibits, newspaper inserts, brochures, catalogues, direct mail letters or flats, shirts, hats, pens, pencils, key chains, or other printed goods or materials are not subject to tax. However, when such promotional goods are produced or reproduced for distribution, tax applies to the sales price charged to the client for such promotional goods.\n4.\u2003For items purchased by an advertising agency and exempt from tax under this paragraph, possession of an exemption certificate from the advertising agency certifying the agency\u2019s entitlement to exemption relieves the vendor of the responsibility of collecting the tax on the sale of such items to the advertising agency, and the department shall look solely to the advertising agency for recovery of tax if it determines that the advertising agency was not entitled to the exemption.\n5.\u2003The exemptions provided by this paragraph apply retroactively, except that all taxes that have been collected must be remitted, and taxes that have been remitted before July 1, 1999, on transactions that are subject to exemption under this paragraph are not subject to refund.\n6.\u2003The department may adopt rules that interpret or define the provisions of these exemptions and provide examples regarding the application of these exemptions.\n(ww)\u2003Bullion.\u2014The sale of gold, silver, or platinum bullion, or any combination", "start_char_idx": 485041, "end_char_idx": 489233, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d5ed38b5-c575-49e1-9d8f-c4181e31737e": {"__data__": {"id_": "d5ed38b5-c575-49e1-9d8f-c4181e31737e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9006f698-0d2c-475d-b6fd-fbc5e30be7ab", "node_type": null, "metadata": {}, "hash": "3cacac053d4872d27e32cc86ea16f7d3f954249bcc5a78eabec3be0dca1b22d5"}, "3": {"node_id": "5a5b0bf6-f690-492d-82fa-2231b0fc068d", "node_type": null, "metadata": {}, "hash": "e0b1e5b3c0d6a604053e646a5e7100f50dd55bdd7b9231d2914d7cdca7cf6841"}}, "hash": "a2fec107b8b3c1fd38ee36c9dae8403359c8646eb4004afd8fcdbba66d8acf86", "text": "sale of gold, silver, or platinum bullion, or any combination thereof, in a single transaction is exempt if the sales price exceeds $500. The dealer must maintain proper documentation, as prescribed by rule of the department, to identify that portion of a transaction which involves the sale of gold, silver, or platinum bullion and is exempt under this paragraph.\n(xx)\u2003Certain repair and labor charges.\u2014\n1.\u2003Subject to the provisions of subparagraphs 2. and 3., there is exempt from the tax imposed by this chapter all labor charges for the repair of, and parts and materials used in the repair of and incorporated into, industrial machinery and equipment which is used for the manufacture, processing, compounding, production, or preparation for shipping of items of tangible personal property at a fixed location within this state.\n2.\u2003This exemption applies only to industries classified under SIC Industry Major Group Numbers 10, 12, 13, 14, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and 39 and Industry Group Number 212. As used in this subparagraph, \u201cSIC\u201d means those classifications contained in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President.\n3.\u2003This exemption shall be applied as follows:\na.\u2003Beginning July 1, 2000, 50 percent of such charges for repair parts and labor shall be exempt.\nb.\u2003Beginning July 1, 2001, 75 percent of such charges for repair parts and labor shall be exempt.\nc.\u2003Beginning July 1, 2002, 100 percent of such charges for repair parts and labor shall be exempt.\n(yy)\u2003Film and other printing supplies.\u2014Also exempt are the following materials purchased, produced, or created by businesses classified under SIC Industry Numbers 275, 276, 277, 278, or 279 for use in producing graphic matter for sale: film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and negatives. As used in this paragraph, \u201cSIC\u201d means those classifications contained in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President.\n(zz)\u2003People-mover systems.\u2014People-mover systems, and parts thereof, which are purchased or manufactured by contractors employed either directly by or as agents for the United States Government, the state, a county, a municipality, a political subdivision of the state, or the public operator of a public-use airport as defined by s. 332.004(14) are exempt from the tax imposed by this chapter when the systems or parts go into or become part of publicly owned facilities. In the case of contractors who manufacture and install such systems and parts, this exemption extends to the purchase of component parts and all other manufacturing and fabrication costs. The department may provide a form to be used by contractors to provide to suppliers of people-mover systems or parts to certify the contractors\u2019 eligibility for the exemption provided under this paragraph. As used in this paragraph, \u201cpeople-mover systems\u201d includes wheeled passenger vehicles and related control and power distribution systems that are part of a transportation system for use by the general public, regardless of whether such vehicles are operator-controlled or driverless, self-propelled or propelled by external power and control systems, or conducted on roads, rails, guidebeams, or other permanent structures that are an integral part of such transportation system. \u201cRelated control and power distribution systems\u201d includes any electrical or electronic control or signaling equipment, but does not include the embedded wiring, conduits, or cabling used to transmit electrical or electronic signals among such control equipment, power distribution equipment, signaling equipment, and wheeled vehicles.\n(aaa)\u2003Florida Fire and Emergency Services Foundation.\u2014Sales or leases to the Florida Fire and Emergency Services Foundation are exempt from the tax imposed by this chapter.\n(bbb)\u2003Railroad roadway materials.\u2014Also exempt from the tax imposed by this chapter are railroad roadway materials used in the", "start_char_idx": 489233, "end_char_idx": 493400, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5a5b0bf6-f690-492d-82fa-2231b0fc068d": {"__data__": {"id_": "5a5b0bf6-f690-492d-82fa-2231b0fc068d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d5ed38b5-c575-49e1-9d8f-c4181e31737e", "node_type": null, "metadata": {}, "hash": "a2fec107b8b3c1fd38ee36c9dae8403359c8646eb4004afd8fcdbba66d8acf86"}, "3": {"node_id": "cce9f686-d4ed-4f70-a258-ec5b188e18b7", "node_type": null, "metadata": {}, "hash": "606210b854ab325fe2a72d328cbab8c0b8d1e2b1d401a05fd4c62f83bd39ecda"}}, "hash": "e0b1e5b3c0d6a604053e646a5e7100f50dd55bdd7b9231d2914d7cdca7cf6841", "text": "exempt from the tax imposed by this chapter are railroad roadway materials used in the construction, repair, or maintenance of railways. Railroad roadway materials shall include rails, ties, ballasts, communication equipment, signal equipment, power transmission equipment, and any other track materials.\n(ccc)\u2003Advertising materials distributed free of charge by mail in an envelope.\u2014Likewise exempt are materials consisting exclusively of advertisements, such as individual coupons or other individual cards, sheets, or pages of printed advertising, that are distributed free of charge by mail in an envelope for 10 or more persons on a monthly, bimonthly, or other regular basis.\n(ddd)\u2003Certain delivery charges.\u2014Separately stated charges that can be avoided at the option of the purchaser for the delivery, inspection, placement, or removal from packaging or shipping materials of furniture or appliances by the selling dealer at the premises of the purchaser or the removal of similar items from the premises of the purchaser are exempt. If any charge for delivery, inspection, placement, or removal of furniture or appliances includes the modification, assembly, or construction of such furniture or appliances, then all of the charges are taxable.\n(eee)\u2003Bookstore operations at a postsecondary educational institution.\u2014Also exempt from payment of the tax imposed by this chapter on renting, leasing, letting, or granting a license for the use of any real property are payments to a postsecondary educational institution made by any person pursuant to a grant of the right to conduct bookstore operations on real property owned or leased by the postsecondary educational institution. As used in this paragraph, the term \u201cbookstore operations\u201d means activities consisting predominantly of sales, distribution, and provision of textbooks, merchandise, and services traditionally offered in college and university bookstores for the benefit of the institution\u2019s students, faculty, and staff.\n(fff)\u2003Aircraft temporarily in the state.\u2014\n1.\u2003An aircraft owned by a nonresident is exempt from the use tax imposed under this chapter if the aircraft enters and remains in this state for less than a total of 21 days during the 6-month period after the date of purchase. The temporary use of the aircraft and subsequent removal from this state may be proven by invoices for fuel, tie-down, or hangar charges issued by out-of-state vendors or suppliers or similar documentation that clearly and specifically identifies the aircraft. The exemption provided in this subparagraph is in addition to the exemptions provided in subparagraph 2. and s. 212.05(1)(a).\n2.\u2003An aircraft owned by a nonresident is exempt from the use tax imposed under this chapter if the aircraft enters or remains in this state exclusively for purposes of flight training, repairs, alterations, refitting, or modification. Such purposes shall be supported by written documentation issued by in-state vendors or suppliers which clearly and specifically identifies the aircraft. The exemption provided in this subparagraph is in addition to the exemptions provided in subparagraph 1. and s. 212.05(1)(a).\n(ggg)\u2003Fractional aircraft ownership programs.\u2014The sale or use of aircraft primarily used in a fractional aircraft ownership program or of any parts or labor used in the completion, maintenance, repair, or overhaul of such aircraft is exempt from the tax imposed by this chapter. The exemption is not allowed unless the program manager of the fractional aircraft ownership program furnishes the dealer with a certificate stating that the lease, purchase, repair, or maintenance is for aircraft primarily used in a fractional aircraft ownership program and that the program manager qualifies for the exemption. If a program manager makes tax-exempt purchases on a continual basis, the program manager may allow the dealer to keep the certificate on file. The program manager must inform a dealer that keeps the certificate on file if the program manager no longer qualifies for the exemption. The department may adopt rules to administer this paragraph, including rules determining the format of the certificate.\n(hhh)\u2003Items used in manufacturing and", "start_char_idx": 493381, "end_char_idx": 497594, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cce9f686-d4ed-4f70-a258-ec5b188e18b7": {"__data__": {"id_": "cce9f686-d4ed-4f70-a258-ec5b188e18b7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5a5b0bf6-f690-492d-82fa-2231b0fc068d", "node_type": null, "metadata": {}, "hash": "e0b1e5b3c0d6a604053e646a5e7100f50dd55bdd7b9231d2914d7cdca7cf6841"}, "3": {"node_id": "ffd2531c-a877-45d1-8e1a-b4a15a75e486", "node_type": null, "metadata": {}, "hash": "2bd3120588b20db12868fd1cd46176acbac16b1f72b63da52717545c38ac0e57"}}, "hash": "606210b854ab325fe2a72d328cbab8c0b8d1e2b1d401a05fd4c62f83bd39ecda", "text": "the format of the certificate.\n(hhh)\u2003Items used in manufacturing and fabricating aircraft and gas turbine engines.\u2014Chemicals, machinery, parts, and equipment used and consumed in the manufacture or fabrication of aircraft engines and gas turbine engines, including cores, electrical discharge machining supplies, brass electrodes, ceramic guides, reamers, grinding and deburring wheels, Norton vortex wheels, argon, nitrogen, helium, fluid abrasive cutters, solvents and soaps, boroscopes, penetrants, patterns, dies, and molds consumed in the production of castings are exempt from the tax imposed by this chapter.\n(iii)\u2003Accessible taxicabs.\u2014The sale or lease of accessible taxicabs is exempt from the tax imposed by this chapter. As used in this paragraph, the term \u201caccessible taxicab\u201d means a chauffeur-driven taxi, limousine, sedan, van, or other passenger vehicle for which an operator is hired to use for the transportation of persons for compensation; which transports eight passengers or fewer; is equipped with a lift or ramp designed specifically to transport physically disabled persons or contains any other device designed to permit access to, and enable the transportation of, physically disabled persons, including persons who use wheelchairs, motorized wheelchairs, or similar mobility aids; which complies with the accessibility requirements of the Americans with Disabilities Act of 1990, 49 C.F.R. ss. 38.23, 38.25, and 38.31, as amended, regardless of whether such requirements would apply under federal law; and meets all applicable federal motor vehicle safety standards and regulations adopted thereunder. If the lift or ramp or any other device is installed through an aftermarket conversion of a stock vehicle, only the value of the conversion is exempt from the tax imposed by this chapter.\n(jjj)\u2003Certain machinery and equipment.\u2014\n1.\u2003Industrial machinery and equipment purchased by eligible manufacturing businesses which is used at a fixed location in this state for the manufacture, processing, compounding, or production of items of tangible personal property for sale is exempt from the tax imposed by this chapter. If, at the time of purchase, the purchaser furnishes the seller with a signed certificate certifying the purchaser\u2019s entitlement to exemption pursuant to this paragraph, the seller is not required to collect the tax on the sale of such items, and the department shall look solely to the purchaser for recovery of the tax if it determines that the purchaser was not entitled to the exemption.\n2.\u2003For purposes of this paragraph, the term:\na.\u2003\u201cEligible manufacturing business\u201d means any business whose primary business activity at the location where the industrial machinery and equipment is located is within the industries classified under NAICS codes 31, 32, 33, 112511, and 423930.\nb.\u2003\u201cEligible postharvest activity business\u201d means a business whose primary business activity, at the location where the postharvest machinery and equipment is located, is within the industries classified under NAICS code 115114.\nc.\u2003\u201cNAICS\u201d means those classifications contained in the North American Industry Classification System, as published in 2007 by the Office of Management and Budget, Executive Office of the President.\nd.\u2003\u201cPrimary business activity\u201d means an activity representing more than 50 percent of the activities conducted at the location where the industrial machinery and equipment or postharvest machinery and equipment is located.\ne.\u2003\u201cIndustrial machinery and equipment\u201d means tangible personal property or other property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale. The term includes tangible personal property or other property that has a depreciable life of 3 years or more which is used as an integral part in the recycling of metals for sale. A building and its structural components are not industrial machinery and equipment unless the building or structural component is so closely related to the industrial machinery and", "start_char_idx": 497607, "end_char_idx": 501726, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ffd2531c-a877-45d1-8e1a-b4a15a75e486": {"__data__": {"id_": "ffd2531c-a877-45d1-8e1a-b4a15a75e486", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cce9f686-d4ed-4f70-a258-ec5b188e18b7", "node_type": null, "metadata": {}, "hash": "606210b854ab325fe2a72d328cbab8c0b8d1e2b1d401a05fd4c62f83bd39ecda"}, "3": {"node_id": "98983325-24b9-4760-86a2-7106d971b385", "node_type": null, "metadata": {}, "hash": "109d50e6c3fb5ae944499023a1375d106babf19a3dfb605a42c748c03e4a4336"}}, "hash": "2bd3120588b20db12868fd1cd46176acbac16b1f72b63da52717545c38ac0e57", "text": "unless the building or structural component is so closely related to the industrial machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment are replaced. Heating and air-conditioning systems are not industrial machinery and equipment unless the sole justification for their installation is to meet the requirements of the production process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities. The term includes parts and accessories for industrial machinery and equipment only to the extent that the parts and accessories are purchased before the date the machinery and equipment are placed in service.\nf.\u2003\u201cPostharvest activities\u201d means services performed on crops, after their harvest, with the intent of preparing them for market or further processing. Postharvest activities include, but are not limited to, crop cleaning, sun drying, shelling, fumigating, curing, sorting, grading, packing, and cooling.\ng.\u2003\u201cPostharvest machinery and equipment\u201d means tangible personal property or other property with a depreciable life of 3 years or more which is used primarily for postharvest activities. A building and its structural components are not postharvest industrial machinery and equipment unless the building or structural component is so closely related to the postharvest machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the postharvest machinery and equipment is replaced. Heating and air-conditioning systems are not postharvest machinery and equipment unless the sole justification for their installation is to meet the requirements of the postharvest activities process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonpostharvest activities.\n3.\u2003Postharvest machinery and equipment purchased by an eligible postharvest activity business which is used at a fixed location in this state is exempt from the tax imposed by this chapter. All labor charges for the repair of, and parts and materials used in the repair of and incorporated into, such postharvest machinery and equipment are also exempt. If, at the time of purchase, the purchaser furnishes the seller with a signed certificate certifying the purchaser\u2019s entitlement to exemption pursuant to this subparagraph, the seller is not required to collect the tax on the sale of such items, and the department shall look solely to the purchaser for recovery of the tax if it determines that the purchaser was not entitled to the exemption.\n(kkk)\u2003Motor vehicle child restraint.\u2014The sale of a child restraint system or booster seat for use in a motor vehicle is exempt from the tax imposed by this chapter.\n(lll)\u2003Youth bicycle helmets.\u2014The sale of a bicycle helmet marketed for use by youth is exempt from the tax imposed by this chapter.\n(mmm)\u2003Importation of motor vehicles; active United States Armed Forces members.\u2014The importation of a motor vehicle purchased and used for 6 months or more in a foreign country by an active member of the United States Armed Forces or his or her spouse is also exempt from the tax imposed by this chapter when the vehicle is imported, registered, or titled in this state for personal use by the member or his or her spouse. Proof of the active status of the member, and, when applicable, proof of the spouse\u2019s relationship to the member, must be provided when the vehicle is titled and registered in this state.\n(nnn)\u2003Products used to absorb menstrual flow.\u2014Products used to absorb menstrual flow are exempt from the tax imposed by this chapter. As used in this paragraph, the term \u201cproducts used to absorb menstrual flow\u201d means products used to absorb or contain menstrual flow, including, but not limited to, tampons, sanitary napkins, pantiliners, and menstrual cups.\n(ooo)\u2003Recycling roll off containers.\u2014Recycling roll off containers purchased by a business whose primary business activity is within the industry classified under NAICS code 423930 and which are used exclusively for business", "start_char_idx": 501704, "end_char_idx": 505915, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "98983325-24b9-4760-86a2-7106d971b385": {"__data__": {"id_": "98983325-24b9-4760-86a2-7106d971b385", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ffd2531c-a877-45d1-8e1a-b4a15a75e486", "node_type": null, "metadata": {}, "hash": "2bd3120588b20db12868fd1cd46176acbac16b1f72b63da52717545c38ac0e57"}, "3": {"node_id": "26b01c18-496d-4504-96b7-8df8aaf40a51", "node_type": null, "metadata": {}, "hash": "e666268b3ed2a8c783b34b8b1646900ec0d4b3525435361cffaeffc8424b261e"}}, "hash": "109d50e6c3fb5ae944499023a1375d106babf19a3dfb605a42c748c03e4a4336", "text": "within the industry classified under NAICS code 423930 and which are used exclusively for business activities within the industry classified under NAICS code 423930 are exempt from the tax imposed by this chapter. As used in this paragraph, the term \u201cNAICS\u201d means those classifications contained in the North American Industry Classification System, as published in 2007 by the Office of Management and Budget, Executive Office of the President.\n2(ppp)\u2003Green hydrogen.\u2014\n1.\u2003As used this paragraph, the term:\na.\u2003\u201cGreen hydrogen\u201d means hydrogen created using biomass or an electrolytic process powered from renewable energy sources, including solar energy, wind energy, biomass, and geothermal energy. The term also includes hydrogen created using the pyrolytic decomposition of methane gas.\nb.\u2003\u201cPrimarily used\u201d means a use of at least 50 percent.\n2.\u2003The following are exempt from the tax imposed by this chapter:\na.\u2003The purchase of machinery and equipment primarily used in the production, storage, transportation, compression, or blending of green hydrogen. The machinery and equipment must be used at a fixed location.\nb.\u2003The purchase of machinery and equipment primarily used in the production, storage, transportation, compression, or blending of ammonia derived from green hydrogen, if the ammonia will be converted back to green hydrogen before its use or sale. The machinery and equipment must be used at a fixed location.\nc.\u2003The purchase of machinery and equipment that are necessary to produce electrical energy resulting from the electrochemical reaction of green hydrogen and oxygen in a fuel cell. The electrical energy must be primarily used in manufacturing, processing, compounding, or producing for sale items of tangible personal property in this state. The machinery and equipment must be used at a fixed location.\n3.\u2003Purchasers of machinery and equipment qualifying for the exemption provided in this paragraph shall furnish the vendor with an affidavit stating that the item or items to be exempted are for the use designated herein. Purchasers with self-accrual authority pursuant to s. 212.183 are not required to provide this affidavit but shall maintain all documentation necessary to prove the exempt status of purchases.\n4.\u2003A person furnishing a false affidavit to the vendor for the purpose of evading payment of any tax imposed under this chapter shall be subject to the penalty set forth in s. 212.085 and as otherwise provided by law.\n5.\u2003The department may adopt rules to implement the exemptions in this paragraph.\n(8)\u2003PARTIAL EXEMPTIONS; VESSELS ENGAGED IN INTERSTATE OR FOREIGN COMMERCE.\u2014\n(a)\u2003The sale or use of vessels and parts thereof used to transport persons or property in interstate or foreign commerce, including commercial fishing vessels, is subject to the taxes imposed in this chapter only to the extent provided herein. The basis of the tax shall be the ratio of intrastate mileage to interstate or foreign mileage traveled by the carrier\u2019s vessels which were used in interstate or foreign commerce and which had at least some Florida mileage during the previous fiscal year. The ratio would be determined at the close of the carrier\u2019s fiscal year. However, during the fiscal year in which the vessel begins its initial operations in this state, the vessel\u2019s mileage apportionment factor may be determined on the basis of an estimated ratio of anticipated miles in this state to anticipated total miles for that year and, subsequently, additional tax shall be paid on the vessel, or a refund may be applied for, on the basis of the actual ratio of the vessel\u2019s miles in this state to its total miles for that year. This ratio shall be applied each month to the total Florida purchases of such vessels and parts thereof which are used in Florida to establish that portion of the total used and consumed in intrastate movement and subject to the tax at the applicable rate. The basis for imposition of any discretionary surtax shall be as set forth in s. 212.054. Items, appropriate to", "start_char_idx": 505915, "end_char_idx": 509942, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "26b01c18-496d-4504-96b7-8df8aaf40a51": {"__data__": {"id_": "26b01c18-496d-4504-96b7-8df8aaf40a51", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "98983325-24b9-4760-86a2-7106d971b385", "node_type": null, "metadata": {}, "hash": "109d50e6c3fb5ae944499023a1375d106babf19a3dfb605a42c748c03e4a4336"}, "3": {"node_id": "a8e7f91c-f196-4ea7-9d6d-f5422afb9be3", "node_type": null, "metadata": {}, "hash": "907b742254d53b522cf874c22987bfdaf2685a7e23333cfbfea0e25de2970768"}}, "hash": "e666268b3ed2a8c783b34b8b1646900ec0d4b3525435361cffaeffc8424b261e", "text": "surtax shall be as set forth in s. 212.054. Items, appropriate to carry out the purposes for which a vessel is designed or equipped and used, purchased by the owner, operator, or agent of a vessel for use on board such vessel shall be deemed to be parts of the vessel upon which the same are used or consumed. Vessels and parts thereof used to transport persons or property in interstate and foreign commerce are hereby determined to be susceptible to a distinct and separate classification for taxation under the provisions of this chapter. Vessels and parts thereof used exclusively in intrastate commerce do not qualify for the proration of tax.\n(b)\u2003The partial exemption provided for in this subsection shall not be allowed unless the purchaser signs an affidavit stating that the item or items to be partially exempted are for the exclusive use designated herein and setting forth the extent of such partial exemption. Any person furnishing a false affidavit to such effect for the purpose of evading payment of any tax imposed under this chapter is subject to the penalties set forth in s. 212.12 and as otherwise provided by law.\n(c)\u2003It is the intent of the Legislature that neither subsection (4) nor this subsection shall be construed as imposing the tax provided by this chapter on vessels used as common carriers, contract carriers, or private carriers, engaged in interstate or foreign commerce, except to the extent provided by the pro rata formula provided in subsection (4) and in paragraph (a).\n(9)\u2003PARTIAL EXEMPTIONS; RAILROADS AND MOTOR VEHICLES ENGAGED IN INTERSTATE OR FOREIGN COMMERCE.\u2014\n(a)\u2003Railroads that are licensed as common carriers by the Surface Transportation Board and parts thereof used to transport persons or property in interstate or foreign commerce are subject to tax imposed in this chapter only to the extent provided herein. The basis of the tax shall be the ratio of intrastate mileage to interstate or foreign mileage traveled by the carrier during the previous fiscal year of the carrier. Such ratio is to be determined at the close of the carrier\u2019s fiscal year. However, during the fiscal year in which the railroad begins its initial operations in this state, the railroad\u2019s mileage apportionment factor may be determined on the basis of an estimated ratio of anticipated miles in this state to anticipated total miles for that year and, subsequently, additional tax shall be paid on the railroad, or a refund may be applied for, on the basis of the actual ratio of the railroad\u2019s miles in this state to its total miles for that year. This ratio shall be applied each month to the purchases of the railroad in this state which are used in this state to establish that portion of the total used and consumed in intrastate movement and subject to tax under this chapter. The basis for imposition of any discretionary surtax is set forth in s. 212.054. Railroads that are licensed as common carriers by the Surface Transportation Board and parts thereof used to transport persons or property in interstate and foreign commerce are hereby determined to be susceptible to a distinct and separate classification for taxation under the provisions of this chapter.\n(b)\u2003Motor vehicles that are engaged in interstate commerce as common carriers, and parts thereof, used to transport persons or property in interstate or foreign commerce are subject to tax imposed in this chapter only to the extent provided herein. The basis of the tax shall be the ratio of intrastate mileage to interstate or foreign mileage traveled by the carrier\u2019s motor vehicles which were used in interstate or foreign commerce and which had at least some Florida mileage during the previous fiscal year of the carrier. Such ratio is to be determined at the close of the carrier\u2019s fiscal year. However, during the fiscal year in which the carrier begins its initial operations in this state, the carrier\u2019s mileage apportionment factor may be determined on the basis of an estimated ratio of anticipated miles in this state to anticipated total miles for that year and, subsequently, additional tax shall be paid on the carrier, or a refund may be applied for,", "start_char_idx": 509973, "end_char_idx": 514140, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a8e7f91c-f196-4ea7-9d6d-f5422afb9be3": {"__data__": {"id_": "a8e7f91c-f196-4ea7-9d6d-f5422afb9be3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "26b01c18-496d-4504-96b7-8df8aaf40a51", "node_type": null, "metadata": {}, "hash": "e666268b3ed2a8c783b34b8b1646900ec0d4b3525435361cffaeffc8424b261e"}, "3": {"node_id": "70adfc9b-e998-4392-bbdf-ba867f4d2ba9", "node_type": null, "metadata": {}, "hash": "b9062b1010ae3a142fb36344160628335458b0258380d8353da31a5d61e5302c"}}, "hash": "907b742254d53b522cf874c22987bfdaf2685a7e23333cfbfea0e25de2970768", "text": "tax shall be paid on the carrier, or a refund may be applied for, on the basis of the actual ratio of the carrier\u2019s miles in this state to its total miles for that year. This ratio shall be applied each month to the purchases in this state of such motor vehicles and parts thereof which are used in this state to establish that portion of the total used and consumed in intrastate movement and subject to tax under this chapter. The basis for imposition of any discretionary surtax is set forth in s. 212.054. Motor vehicles that are engaged in interstate commerce, and parts thereof, used to transport persons or property in interstate and foreign commerce are hereby determined to be susceptible to a distinct and separate classification for taxation under the provisions of this chapter. Motor vehicles and parts thereof used exclusively in intrastate commerce do not qualify for the proration of tax. For purposes of this paragraph, parts of a motor vehicle engaged in interstate commerce include a separate tank not connected to the fuel supply system of the motor vehicle into which diesel fuel is placed to operate a refrigeration unit or other equipment.\n(10)\u2003PARTIAL EXEMPTION; MOTOR VEHICLE SOLD TO RESIDENT OF ANOTHER STATE.\u2014\n(a)\u2003The tax collected on the sale of a new or used motor vehicle in this state to a resident of another state shall be an amount equal to the sales tax which would be imposed on such sale under the laws of the state of which the purchaser is a resident, except that such tax shall not exceed the tax that would otherwise be imposed under this chapter. At the time of the sale, the purchaser shall execute a notarized statement of his or her intent to license the vehicle in the state of which the purchaser is a resident within 45 days of the sale and of the fact of the payment to the State of Florida of a sales tax in an amount equivalent to the sales tax of his or her state of residence and shall submit the statement to the appropriate sales tax collection agency in his or her state of residence. Nothing in this subsection shall be construed to require the removal of the vehicle from this state following the filing of an intent to license the vehicle in the purchaser\u2019s home state if the purchaser licenses the vehicle in his or her home state within 45 days after the date of sale.\n(b)\u2003Notwithstanding the partial exemption allowed in paragraph (a), a vehicle is subject to this state\u2019s sales tax at the applicable state sales tax rate plus authorized surtaxes when the vehicle is purchased by a nonresident corporation or partnership and:\n1.\u2003An officer of the corporation is a resident of this state;\n2.\u2003A stockholder of the corporation who owns at least 10 percent of the corporation is a resident of this state; or\n3.\u2003A partner in the partnership who has at least 10 percent ownership is a resident of this state.\nHowever, if the vehicle is removed from this state within 45 days after purchase and remains outside the state for a minimum of 180 days, the vehicle may qualify for the partial exemption allowed in paragraph (a) despite the residency of owners or stockholders of the purchasing entity.\n\n(c)\u2003Nothing herein shall require the payment of tax to the State of Florida for assessments made prior to July 1, 2001, if the tax imposed by this section has been paid to the state in which the vehicle was licensed and the department has assessed a like amount of tax on the same transactions. This provision shall apply retroactively to assessments that have been protested prior to August 1, 1999, and have not been paid on the date this act takes effect.\n(11)\u2003PARTIAL EXEMPTION; FLYABLE AIRCRAFT.\u2014\n(a)\u2003The tax imposed on the sale by a manufacturer of flyable aircraft, who designs such aircraft, which sale may include necessary equipment and modifications placed on such flyable aircraft prior to delivery by the manufacturer, shall be an amount equal to the sales tax which would be imposed on such sale under the laws of the state in which the aircraft will be domiciled.\n(b)\u2003This partial exemption applies only if the purchaser is a", "start_char_idx": 514143, "end_char_idx": 518236, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "70adfc9b-e998-4392-bbdf-ba867f4d2ba9": {"__data__": {"id_": "70adfc9b-e998-4392-bbdf-ba867f4d2ba9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a8e7f91c-f196-4ea7-9d6d-f5422afb9be3", "node_type": null, "metadata": {}, "hash": "907b742254d53b522cf874c22987bfdaf2685a7e23333cfbfea0e25de2970768"}, "3": {"node_id": "a734ab2a-e040-4dec-a9c9-96ffc711fc34", "node_type": null, "metadata": {}, "hash": "61f1fee7c7bbde87207e1b8e3810ff6e1ba78dbf40e95c661e78e71af02133cb"}}, "hash": "b9062b1010ae3a142fb36344160628335458b0258380d8353da31a5d61e5302c", "text": "partial exemption applies only if the purchaser is a resident of another state who will not use the aircraft in this state, or if the purchaser is a resident of another state and uses the aircraft in interstate or foreign commerce, or if the purchaser is a resident of a foreign country.\n(c)\u2003The maximum tax collectible under this subsection may not exceed 6 percent of the sales price of such aircraft. No Florida tax may be imposed on the sale of such aircraft if the state in which the aircraft will be domiciled does not allow Florida sales or use tax to be credited against its sales or use tax. Furthermore, no tax may be imposed on the sale of such aircraft if the state in which the aircraft will be domiciled has enacted a sales and use tax exemption for flyable aircraft or if the aircraft will be domiciled outside the United States.\n(d)\u2003The purchaser shall execute a sworn affidavit attesting that he or she is not a resident of this state and stating where the aircraft will be domiciled. If the aircraft is subsequently used in this state within 6 months of the time of purchase, in violation of the intent of this subsection, the purchaser shall be liable for payment of the full use tax imposed by this chapter and shall be subject to the penalty imposed by s. 212.12(2), which penalty shall be mandatory. Notwithstanding the provisions of this paragraph, the owner of an aircraft purchased pursuant to this subsection may permit the aircraft to be returned to this state for repairs within 6 months after the date of sale without the aircraft being in violation of the law and without incurring liability for payment of tax or penalty on the purchase price of the aircraft, so long as the aircraft is removed from this state within 20 days after the completion of the repairs and such removal can be proven by invoices for fuel, tie-down, or hangar charges issued by out-of-state vendors or suppliers or similar documentation.\n(12)\u2003PARTIAL EXEMPTION; MASTER TAPES, RECORDS, FILMS, OR VIDEO TAPES.\u2014\n(a)\u2003There are exempt from the taxes imposed by this chapter the gross receipts from the sale or lease of, and the storage, use, or other consumption in this state of, master tapes or master records embodying sound, or master films or master video tapes; except that amounts paid to recording studios or motion picture or television studios for the tangible elements of such master tapes, records, films, or video tapes are taxable as otherwise provided in this chapter. This exemption will inure to the taxpayer upon presentation of the certificate of exemption issued to the taxpayer under the provisions of s. 288.1258.\n(b)\u2003For the purposes of this subsection, the term:\n1.\u2003\u201cAmounts paid for the tangible elements\u201d does not include any amounts paid for the copyrightable, artistic, or other intangible elements of such master tapes, records, films, or video tapes, whether designated as royalties or otherwise, including, but not limited to, services rendered in producing, fabricating, processing, or imprinting tangible personal property or any other services or production expenses in connection therewith which may otherwise be construed as constituting a \u201csale\u201d under s. 212.02.\n2.\u2003\u201cMaster films or master video tapes\u201d means films or video tapes utilized by the motion picture and television production industries in making visual images for reproduction.\n3.\u2003\u201cMaster tapes or master records embodying sound\u201d means tapes, records, and other devices utilized by the recording industry in making recordings embodying sound.\n4.\u2003\u201cMotion picture or television studio\u201d means a facility in which film or video tape productions or parts of productions are made and which contains the necessary equipment and personnel for this purpose and includes a mobile unit or vehicle that is equipped in much the same manner as a stationary studio and used in the making of film or video tape productions.\n5.\u2003\u201cRecording studio\u201d means a place where, by means of mechanical or electronic devices, voices,", "start_char_idx": 518245, "end_char_idx": 522249, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a734ab2a-e040-4dec-a9c9-96ffc711fc34": {"__data__": {"id_": "a734ab2a-e040-4dec-a9c9-96ffc711fc34", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "70adfc9b-e998-4392-bbdf-ba867f4d2ba9", "node_type": null, "metadata": {}, "hash": "b9062b1010ae3a142fb36344160628335458b0258380d8353da31a5d61e5302c"}, "3": {"node_id": "fc29a68c-49d7-4aa2-8f79-776b70256b8e", "node_type": null, "metadata": {}, "hash": "809c8d823c715ea296518ad61bf102df10424d84f80271c4b464730b51be6017"}}, "hash": "61f1fee7c7bbde87207e1b8e3810ff6e1ba78dbf40e95c661e78e71af02133cb", "text": "a place where, by means of mechanical or electronic devices, voices, music, or other sounds are transmitted to tapes, records, or other devices capable of reproducing sound.\n6.\u2003\u201cRecording industry\u201d means any person engaged in an occupation or business of making recordings embodying sound for a livelihood or for a profit.\n7.\u2003\u201cMotion picture or television production industry\u201d means any person engaged in an occupation or business for a livelihood or for profit of making visual motion picture or television visual images for showing on screen or television for theatrical, commercial, advertising, or educational purposes.\n(13)\u2003No transactions shall be exempt from the tax imposed by this chapter except those expressly exempted herein. All laws granting tax exemptions, to the extent they may be inconsistent or in conflict with this chapter, including, but not limited to, the following designated laws, shall yield to and be superseded by the provisions of this subsection: ss. 125.019, 153.76, 154.2331, 159.15, 159.31, 159.50, 159.708, 163.385, 163.395, 215.76, 243.33, 315.11, 348.65, 348.762, 349.13, 403.1834, 616.07, and 623.09, and the following Laws of Florida, acts of the year indicated: s. 31, chapter 30843, 1955; s. 19, chapter 30845, 1955; s. 12, chapter 30927, 1955; s. 8, chapter 31179, 1955; s. 15, chapter 31263, 1955; s. 13, chapter 31343, 1955; s. 16, chapter 59-1653; s. 13, chapter 59-1356; s. 12, chapter 61-2261; s. 19, chapter 61-2754; s. 10, chapter 61-2686; s. 11, chapter 63-1643; s. 11, chapter 65-1274; s. 16, chapter 67-1446; and s. 10, chapter 67-1681. This subsection does not supersede the authority of a local government to adopt financial and local government incentives pursuant to s. 163.2517.\n(14)\u2003TECHNICAL ASSISTANCE ADVISORY COMMITTEE.\u2014The department shall establish a technical assistance advisory committee with public and private sector members, including representatives of both manufacturers and retailers, to advise the Department of Revenue and the 10Department of Health in determining the taxability of specific products and product lines pursuant to subsection (1) and paragraph (2)(a). In determining taxability and in preparing a list of specific products and product lines that are or are not taxable, the committee shall not be subject to the provisions of chapter 120. Private sector members shall not be compensated for serving on the committee.\n(15)\u2003ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.\u2014\n(a)\u2003Beginning July 1, 1995, charges for electrical energy used by a qualified business at a fixed location in an enterprise zone in a municipality which has enacted an ordinance pursuant to s. 166.231(8) which provides for exemption of municipal utility taxes on such businesses or in an enterprise zone jointly authorized by a county and a municipality which has enacted an ordinance pursuant to s. 166.231(8) which provides for exemption of municipal utility taxes on such businesses shall receive an exemption equal to 50 percent of the tax imposed by this chapter, or, if no less than 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees, the exemption shall be equal to 100 percent of the tax imposed by this chapter. A qualified business may receive such exemption for a period of 5 years from the billing period beginning not more than 30 days following notification to the applicable utility company by the department that an exemption has been authorized pursuant to this subsection and s. 166.231(8).\n(b)\u2003To receive this exemption, a business must file an application, with the enterprise zone development agency having jurisdiction over the enterprise zone where the business is located, on a form provided by the department", "start_char_idx": 522236, "end_char_idx": 526003, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fc29a68c-49d7-4aa2-8f79-776b70256b8e": {"__data__": {"id_": "fc29a68c-49d7-4aa2-8f79-776b70256b8e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a734ab2a-e040-4dec-a9c9-96ffc711fc34", "node_type": null, "metadata": {}, "hash": "61f1fee7c7bbde87207e1b8e3810ff6e1ba78dbf40e95c661e78e71af02133cb"}, "3": {"node_id": "b97e00db-b4eb-4f12-b7ee-6311de303ee6", "node_type": null, "metadata": {}, "hash": "66af2f9e9872e6aab2cf72d6fdeee5b26a9a52bc9d0445a9e497d4ea0be19c33"}}, "hash": "809c8d823c715ea296518ad61bf102df10424d84f80271c4b464730b51be6017", "text": "over the enterprise zone where the business is located, on a form provided by the department for the purposes of this subsection and s. 166.231(8). The application shall be made under oath and shall include:\n1.\u2003The name and location of the business.\n2.\u2003The identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the business is located.\n3.\u2003The date on which electrical service is to be first initiated to the business.\n4.\u2003The name and mailing address of the entity from which electrical energy is to be purchased.\n5.\u2003The date of the application.\n6.\u2003The name of the city in which the business is located.\n7.\u2003If applicable, the name and address of each permanent employee of the business including, for each employee who is a resident of an enterprise zone, the identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the employee resides.\n8.\u2003Whether the business is a small business as defined by s. 288.703.\n(c)\u2003Within 10 working days after receipt of an application, the enterprise zone development agency shall review the application to determine if it contains all information required pursuant to paragraph (b) and meets the criteria set out in this subsection. The agency shall certify all applications that contain the information required pursuant to paragraph (b) and meet the criteria set out in this subsection as eligible to receive an exemption. If applicable, the agency shall also certify if 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees. The certification shall be in writing, and a copy of the certification shall be transmitted to the executive director of the Department of Revenue. The applicant shall be responsible for forwarding a certified application to the department within 6 months after the occurrence of the appropriate qualifying provision set out in paragraph (f).\n(d)\u2003If, in a subsequent audit conducted by the department, it is determined that the business did not meet the criteria mandated in this subsection, the amount of taxes exempted shall immediately be due and payable to the department by the business, together with the appropriate interest and penalty, computed from the due date of each bill for the electrical energy purchased as exempt under this subsection, in the manner prescribed by this chapter.\n(e)\u2003The department shall adopt rules governing applications for, issuance of, and the form of applications for the exemption authorized in this subsection and provisions for recapture of taxes exempted under this subsection, and the department may establish guidelines as to qualifications for exemption.\n(f)\u2003For the purpose of the exemption provided in this subsection, the term \u201cqualified business\u201d means a business which is:\n1.\u2003First occupying a new structure to which electrical service, other than that used for construction purposes, has not been previously provided or furnished;\n2.\u2003Newly occupying an existing, remodeled, renovated, or rehabilitated structure to which electrical service, other than that used for remodeling, renovation, or rehabilitation of the structure, has not been provided or furnished in the three preceding billing periods; or\n3.\u2003Occupying a new, remodeled, rebuilt, renovated, or rehabilitated structure for which a refund has been granted pursuant to paragraph (5)(g).\n(g)\u2003This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act, except that:\n1.\u2003Paragraph (d) shall not expire; and\n2.\u2003Any qualified business which has been granted an exemption under this subsection prior to that date shall be allowed the full benefit of this exemption as if this subsection had not expired on that date.\n(16)\u2003EXEMPTIONS; SPACE ACTIVITIES.\u2014\n(a)\u2003There shall be exempt from the tax imposed by this chapter:\n1.\u2003The sale, lease, use, storage, consumption, or distribution in this state of any orbital space facility,", "start_char_idx": 525985, "end_char_idx": 529959, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b97e00db-b4eb-4f12-b7ee-6311de303ee6": {"__data__": {"id_": "b97e00db-b4eb-4f12-b7ee-6311de303ee6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fc29a68c-49d7-4aa2-8f79-776b70256b8e", "node_type": null, "metadata": {}, "hash": "809c8d823c715ea296518ad61bf102df10424d84f80271c4b464730b51be6017"}, "3": {"node_id": "ae9929fd-da6b-404c-85f3-e33c5290fa7c", "node_type": null, "metadata": {}, "hash": "f93959498a8fa0779ac8791e37079038c7b881776cd3ef5ff1acbcc7b7545545"}}, "hash": "66af2f9e9872e6aab2cf72d6fdeee5b26a9a52bc9d0445a9e497d4ea0be19c33", "text": "storage, consumption, or distribution in this state of any orbital space facility, space propulsion system, or space vehicle, satellite, or station of any kind possessing space flight capacity, including the components thereof.\n2.\u2003The sale, lease, use, storage, consumption, or distribution in this state of tangible personal property placed on or used aboard any orbital space facility, space propulsion system, or space vehicle, satellite, or station of any kind, irrespective of whether such tangible personal property is returned to this state for subsequent use, storage, or consumption in any manner. This exemption is not affected by the failure of a launch to occur, or the destruction of a launch vehicle or any components thereof.\n(b)\u2003This subsection shall be strictly construed and enforced.\n(17)\u2003EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.\u2014\n(a)\u2003Subject to paragraph (d), the tax imposed by this chapter does not apply to the sale to or use by a government contractor of overhead materials. The term \u201cgovernment contractor\u201d includes prime contractors and subcontractors.\n(b)\u2003As used in this subsection, the term \u201coverhead materials\u201d means all tangible personal property, other than qualifying property as defined in s. 212.02(14)(a) and electricity, which is used or consumed in the performance of a qualifying contract, title to which property vests in or passes to the government under the contract.\n(c)\u2003As used in this subsection and in s. 212.02(14)(a), the term \u201cqualifying contract\u201d means a contract with the United States Department of Defense or the National Aeronautics and Space Administration, or a subcontract thereunder, but does not include a contract or subcontract for the repair, alteration, improvement, or construction of real property, except to the extent that purchases under such a contract would otherwise be exempt from the tax imposed by this chapter.\n(d)\u2003The exemption provided in this subsection applies as follows:\n1.\u2003Beginning July 1, 2000, the tax imposed by this chapter shall be applicable to 60 percent of the sales price or cost price of such overhead materials.\n2.\u2003Beginning July 1, 2001, the tax imposed by this chapter shall be applicable to 40 percent of the sales price or cost price of such overhead materials.\n3.\u2003Beginning July 1, 2002, the tax imposed by this chapter shall be applicable to 20 percent of the sales price or cost price of such overhead materials.\n4.\u2003Beginning July 1, 2003, the entire sales price or cost price of such overhead materials is exempt from the tax imposed by this chapter.\nThe exemption provided in this subsection does not apply to any part of the cost of overhead materials allocated to a contract that is not a qualifying contract.\n\n(e)\u2003Possession by a seller of a resale certificate or direct-pay permit relieves the seller from the responsibility of collecting the tax, and the department shall look solely to the contractor for recovery of such tax if it determines that the contractor was not entitled to the exemption. The contractor shall self-accrue and remit any applicable sales or use tax due with respect to overhead materials and with respect to costs allocable to contracts that are not qualifying contracts. The department may amend its rules to reflect the use of resale certificates and direct-pay permits with respect to the exemption provided for in this subsection.\n(f)\u2003This subsection is not an expression of legislative intent as to the applicability of any tax to any sale or use of overhead materials prior to July 1, 1999. In addition, this subsection does not imply that transactions or costs that are not described in this subsection are taxable.\n(18)\u2003MACHINERY AND EQUIPMENT USED PREDOMINANTLY FOR RESEARCH AND DEVELOPMENT.\u2014\n(a)\u2003Machinery and equipment used predominantly for research and development as defined in this subsection are exempt from the tax imposed by this chapter.\n(b)\u2003For purposes of this subsection:\n1.\u2003\u201cMachinery and equipment\u201d includes, but is not limited", "start_char_idx": 529966, "end_char_idx": 533953, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ae9929fd-da6b-404c-85f3-e33c5290fa7c": {"__data__": {"id_": "ae9929fd-da6b-404c-85f3-e33c5290fa7c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b97e00db-b4eb-4f12-b7ee-6311de303ee6", "node_type": null, "metadata": {}, "hash": "66af2f9e9872e6aab2cf72d6fdeee5b26a9a52bc9d0445a9e497d4ea0be19c33"}, "3": {"node_id": "358a1892-1e56-4042-a02f-87c055304ce6", "node_type": null, "metadata": {}, "hash": "0edaceae7cdf44e05468aed1781110395b17393eb7e231dc58a9fd2da22e6a0b"}}, "hash": "f93959498a8fa0779ac8791e37079038c7b881776cd3ef5ff1acbcc7b7545545", "text": "and equipment\u201d includes, but is not limited to, molds, dies, machine tooling, other appurtenances or accessories to machinery and equipment, testing and measuring equipment, test beds, computers, and software, whether purchased or self-fabricated, and, if self-fabricated, includes materials and labor for design, fabrication, and assembly.\n2.\u2003\u201cPredominantly\u201d means at least 50 percent of the time.\n3.\u2003\u201cResearch and development\u201d means research that has one of the following as its ultimate goal:\na.\u2003Basic research in a scientific field of endeavor;\nb.\u2003Advancing knowledge or technology in a scientific or technical field of endeavor;\nc.\u2003The development of a new product, whether or not the new product is offered for sale;\nd.\u2003The improvement of an existing product, whether or not the improved product is offered for sale;\ne.\u2003The development of new uses of an existing product, whether or not a new use is offered as a rationale to purchase the product; or\nf.\u2003The design and development of prototypes, whether or not a resulting product is offered for sale.\nThe term \u201cresearch and development\u201d does not include ordinary testing or inspection of materials or products used for quality control, market research, efficiency surveys, consumer surveys, advertising and promotions, management studies, or research in connection with literary, historical, social science, psychological, or other similar nontechnical activities.\n\n(c)\u2003The department may adopt rules pursuant to ss. 120.536(1) and 120.54 that provide for administering and implementing this exemption.\n(d)\u2003A person who claims the exemption provided in this subsection shall furnish the vendor of the machinery or equipment, including the vendor of materials and labor used in self-fabrication of the machinery or equipment, an affidavit stating that the item or items for which an exemption is claimed are machinery and equipment that will be used predominantly for research and development as required by this subsection. A purchaser who claims the exemption by refund shall include the affidavit with the refund application. The affidavit must contain the purchaser\u2019s name, address, sales and use tax registration number, and, if applicable, federal employer\u2019s identification number. Any person fraudulently furnishing an affidavit to the vendor for the purpose of evading payment of any tax imposed under this chapter shall be subject to the penalty set forth in s. 212.085 and as otherwise provided by law.\n(e)\u2003In lieu of furnishing an affidavit, a purchaser claiming the exemption provided in this subsection who has a direct-pay permit may furnish the vendor with a copy of the direct-pay permit and shall maintain all documentation necessary to prove the exempt status of the purchases and fabrication activity.\n(f)\u2003Purchasers shall maintain all documentation necessary to prove the exempt status of purchases and fabrication activity and make such documentation available for inspection pursuant to the requirements of s. 212.13(2).\nHistory.\u2014s. 8, ch. 26319, 1949; ss. 1, 2, ch. 26323, 1949; s. 9, ch. 26871, 1951; s. 1, ch. 28082, 1953; ss. 7, 33, ch. 29615, 1955; ss. 6-8, ch. 29883, 1955; s. 1, ch. 57-76; s. 1, ch. 57-398; s. 1, ch. 57-821; s. 1, ch. 57-1968; s. 1, ch. 57-1971; s. 1, ch. 59-287; ss. 1, 2, ch. 59-402; ss. 1, 2, ch. 59-448; s. 1, ch. 61-464; s. 2, ch. 61-276; s. 1, ch. 61-274; s. 7, ch. 63-253; ss. 5, 6, ch. 63-526; s. 1, ch. 63-565; s. 6, ch. 65-190; ss. 7-9, ch.", "start_char_idx": 533988, "end_char_idx": 537441, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "358a1892-1e56-4042-a02f-87c055304ce6": {"__data__": {"id_": "358a1892-1e56-4042-a02f-87c055304ce6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ae9929fd-da6b-404c-85f3-e33c5290fa7c", "node_type": null, "metadata": {}, "hash": "f93959498a8fa0779ac8791e37079038c7b881776cd3ef5ff1acbcc7b7545545"}, "3": {"node_id": "837e5686-8ca6-4bd4-a48d-28b3a8488dad", "node_type": null, "metadata": {}, "hash": "c4b16a4e6814105e190a56fbfd8f74b901112e2f5677c6bde70273787e892794"}}, "hash": "0edaceae7cdf44e05468aed1781110395b17393eb7e231dc58a9fd2da22e6a0b", "text": "s. 6, ch. 65-190; ss. 7-9, ch. 65-329; s. 1, ch. 65-331; s. 1, ch. 65-358; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 4, ch. 67-180; ss. 8-12, 15, ch. 68-27; s. 1, ch. 69-99; ss. 15, 16, 19, 21, 24, 35, ch. 69-106; ss. 12-16, 19, ch. 69-222; ss. 2, 3, ch. 70-206; s. 2, ch. 70-373; s. 7, ch. 71-360; s. 1, ch. 71-985; s. 70, ch. 72-221; s. 1, ch. 72-289; s. 1, ch. 73-240; s. 1, ch. 74-4; s. 1, ch. 74-134; s. 1, ch. 74-305; ss. 1, 4, ch. 75-65; s. 35, ch. 77-147; s. 1, ch. 77-193; s. 1, ch. 77-194; s. 2, ch. 77-412; s. 1, ch. 78-59; s. 1, ch. 78-67; s. 1, ch. 78-77; s. 1, ch. 78-176; s. 1, ch. 78-220; s. 1, ch. 78-249; s. 1, ch. 78-270; s. 1, ch. 78-299; s. 1, ch. 78-329; s. 1, ch. 78-411; s. 41, ch. 79-164; ss. 2, 3, ch. 79-339; s. 96, ch. 79-400; ss. 1, 3, 4, ch. 80-163; s. 2, ch. 80-213; s. 10, ch. 81-151; s. 115, ch. 81-259; s. 3, ch. 81-319; s. 7, ch. 82-154; s. 1, ch. 82-206; s. 2, ch. 82-219; s. 5, ch. 83-3; s. 3, ch. 83-138; ss. 1, 2, ch. 83-154; ss. 1, 3, 8, ch. 83-297; s. 29, ch. 83-315; s. 29, ch. 83-317; ss. 2, 6, ch. 83-338; s. 265, ch. 84-309; ss. 3, 4, 5, ch. 84-324; s. 3, ch. 84-350; s. 34, ch. 84-356; s. 1, ch. 84-362; s. 30, ch. 85-80; ss. 1, 2, ch. 85-230; ss. 61, 64, 220, ch. 85-342; s. 74, ch. 86-152; ss. 5, 8, ch. 86-166; ss. 14, 25, 59, ch. 87-6; s. 4, ch. 87-72; s. 4, ch. 87-99; ss. 13, 34, ch. 87-101; s. 2, ch. 87-370; ss. 26, 27, 28, ch. 87-548; s. 1, ch. 88-123; s. 78, ch. 88-130; s. 27, ch. 88-201; ss. 2, 3, ch. 88-243; ss. 28, 61, ch. 89-300; ss. 35, 42, ch. 89-356; ss. 86, 93, ch. 90-132; s. 8, ch. 90-192; s. 1, ch. 90-203; s. 87, ch. 91-45; s. 3, ch. 92-113; s. 1, ch. 92-164; s. 1, ch. 92-168; s. 10, ch. 92-173; s. 2, ch. 92-206; s. 1, ch. 92-302; ss. 11, 17, ch. 92-319; s. 5, ch. 93-46; s. 11, ch. 93-233; ss. 42, 43, ch. 94-136; s. 1, ch. 94-186; s. 21, ch. 94-218; ss. 1, 16, ch. 94-314; s. 10, ch. 94-353; s. 52, ch.", "start_char_idx": 537455, "end_char_idx": 539328, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "837e5686-8ca6-4bd4-a48d-28b3a8488dad": {"__data__": {"id_": "837e5686-8ca6-4bd4-a48d-28b3a8488dad", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "358a1892-1e56-4042-a02f-87c055304ce6", "node_type": null, "metadata": {}, "hash": "0edaceae7cdf44e05468aed1781110395b17393eb7e231dc58a9fd2da22e6a0b"}, "3": {"node_id": "2abf9d63-19b8-4370-b6a8-ca258269e99c", "node_type": null, "metadata": {}, "hash": "1ab296f89adcc3fdb7cab4c547cd3a083777a8aa6a1ccbd6286607fb6105143d"}}, "hash": "c4b16a4e6814105e190a56fbfd8f74b901112e2f5677c6bde70273787e892794", "text": "94-314; s. 10, ch. 94-353; s. 52, ch. 94-356; s. 32, ch. 95-145; s. 1497, ch. 95-147; s. 3, ch. 95-232; s. 3, ch. 95-302; s. 12, ch. 95-333; s. 114, ch. 95-417; s. 92, ch. 95-418; s. 56, ch. 96-175; ss. 15, 161, 162, ch. 96-320; s. 23, ch. 96-323; s. 1, ch. 96-395; s. 26, ch. 96-397; s. 14, ch. 97-54; s. 1, ch. 97-86; s. 23, ch. 97-99; s. 5, ch. 97-197; s. 1, ch. 97-205; ss. 3, 5, 6, 7, ch. 97-221; s. 1, ch. 97-227; s. 11, ch. 97-278; s. 1, ch. 98-60; s. 2, ch. 98-133; s. 3, ch. 98-142; s. 1, ch. 98-143; s. 1, ch. 98-144; s. 14, ch. 98-166; s. 1, ch. 98-205; s. 2, ch. 98-220; s. 1, ch. 98-252; s. 2, ch. 98-273; s. 1, ch. 98-291; s. 2, ch. 98-294; s. 1, ch. 98-318; s. 1, ch. 98-328; s. 1, ch. 98-408; ss. 1, 2, ch. 98-416; s. 78, ch. 99-2; s. 1, ch. 99-171; s. 25, ch. 99-208; s. 3, ch. 99-238; s. 12, ch. 99-256; s. 1, ch. 99-269; s. 3, ch. 99-273; s. 3, ch. 99-304; s. 2, ch. 99-337; s. 1, ch. 99-364; s. 1, ch. 99-368; s. 42, ch. 2000-151; s. 37, ch. 2000-164; s. 54, ch. 2000-165; s. 4, ch. 2000-182; s. 6, ch. 2000-197; s. 13, ch. 2000-210; s. 3, ch. 2000-211; ss. 1, 3, ch. 2000-223; s. 1, ch. 2000-228; s. 2, ch. 2000-276; s. 7, ch. 2000-290; s. 3, ch. 2000-310; s. 19, ch. 2000-317; s. 10, ch. 2000-351; s. 1, ch. 2000-353; s. 15, ch. 2000-355; s. 25, ch. 2000-372; s. 34, ch. 2001-60; s. 38, ch. 2001-196; s. 2, ch. 2001-201; s. 10, ch. 2001-225; s. 52, ch. 2001-266; s. 6, ch. 2002-2; s. 9, ch. 2002-48; ss. 17, 18, 20, 22, ch. 2002-218; s. 918, ch. 2002-387; s. 5, ch. 2002-392; s. 22, ch. 2003-32; ss. 19, 41, ch. 2003-254; s. 186, ch. 2003-261; s. 8, ch. 2004-243; s. 1, ch. 2005-83; s. 22, ch. 2005-132; s. 2, ch. 2005-197; s. 1, ch. 2005-282; s. 21, ch. 2005-287; s. 2, ch. 2006-2; s. 3, ch. 2006-56; s. 2, ch. 2006-57; s. 58, ch. 2006-60; s. 30, ch. 2006-69; s. 1, ch. 2006-78; s. 3, ch. 2006-113; s. 2, ch. 2006-144; s. 11, ch. 2006-197; s. 9, ch. 2006-230; s. 19, ch. 2006-289; s. 18, ch. 2007-5; s. 1, ch. 2007-53; s. 1, ch. 2007-56; s. 23,", "start_char_idx": 539323, "end_char_idx": 541290, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2abf9d63-19b8-4370-b6a8-ca258269e99c": {"__data__": {"id_": "2abf9d63-19b8-4370-b6a8-ca258269e99c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "837e5686-8ca6-4bd4-a48d-28b3a8488dad", "node_type": null, "metadata": {}, "hash": "c4b16a4e6814105e190a56fbfd8f74b901112e2f5677c6bde70273787e892794"}, "3": {"node_id": "b614b485-16e3-4e6a-bf5c-75a7fee117b9", "node_type": null, "metadata": {}, "hash": "6c5abc7e9d99392ec60df95799018627f86c4ea4b7bb2b28cf6bbc9d896c56c6"}}, "hash": "1ab296f89adcc3fdb7cab4c547cd3a083777a8aa6a1ccbd6286607fb6105143d", "text": "ch. 2007-53; s. 1, ch. 2007-56; s. 23, ch. 2007-106; s. 38, ch. 2008-4; s. 37, ch. 2008-153; s. 1, ch. 2008-201; s. 9, ch. 2008-227; s. 189, ch. 2008-247; s. 4, ch. 2010-4; s. 51, ch. 2010-102; s. 2, ch. 2010-128; ss. 7, 8, ch. 2010-138; s. 9, ch. 2010-147; s. 1, ch. 2011-3; s. 56, ch. 2011-36; s. 33, ch. 2011-64; s. 2, ch. 2011-97; s. 75, ch. 2011-142; s. 14, ch. 2011-189; s. 8, ch. 2012-32; s. 4, ch. 2012-117; s. 4, ch. 2012-184; ss. 4, 6, ch. 2013-39; s. 4, ch. 2013-42; s. 3, ch. 2013-82; s. 76, ch. 2013-160; s. 15, ch. 2013-198.; s. 44, ch. 2014-19; s. 9, ch. 2014-38; s. 2, ch. 2014-122; s. 14, ch. 2015-221; s. 21, ch. 2016-10; s. 2, ch. 2016-131; s. 3, ch. 2016-216; s. 12, ch. 2016-220; s. 5, ch. 2017-3; s. 2, ch. 2017-4; ss. 26, 28, ch. 2017-36; ss. 1, 2, ch. 2017-232; s. 4, ch. 2018-111; s. 36, ch. 2018-118; s. 6, ch. 2019-42; s. 37, ch. 2020-2; s. 5, ch. 2021-10; ss. 20, 21, 50, ch. 2021-31; s. 23, ch. 2022-97.\n1Note.\u2014Section 1, ch. 2017-232, provides that \u201c[i]t is the intent of the Legislature to implement s. 29, Article X of the State Constitution by creating a unified regulatory structure. If s. 29, Article X of the State Constitution is amended or a constitutional amendment related to cannabis or marijuana is adopted, this act shall expire 6 months after the effective date of such amendment.\u201d If such amendment or adoption takes place, paragraph (2)(l), as created by s. 2, ch. 2017-232, is repealed, and paragraph (2)(m) will be redesignated as paragraph (2)(l).\n2Note.\u2014Section 53, ch. 2022-97, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to implement the amendments made by this act to s. 212.08; the creation by this act of ss. 197.319, 197.3195, and 220.1915, Florida Statutes; and the creation by this act of the temporary tax exemptions for ENERGY STAR appliances, children\u2019s books, children\u2019s diapers, baby and toddler clothing and shoes, and impact-resistant windows, doors, and garage doors. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(2)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2025.\u201d\n\n3Note.\u201432 C.F.R. s. 3-405 no longer exists.\n4Note.\u201432 C.F.R. ss. 15-202 and 15-203 no longer exist.\n5Note.\u2014Repealed by Pub. L. No. 100-679, s. 5(b), 102 Stat. 4063.\n6Note.\u2014Section 168(c) no longer defines \u201crecovery property.\u201d\n7Note.\u2014Section 168(c)(2)(A) no longer classifies 3-year property.\n8Note.\u2014The word", "start_char_idx": 541290, "end_char_idx": 544009, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b614b485-16e3-4e6a-bf5c-75a7fee117b9": {"__data__": {"id_": "b614b485-16e3-4e6a-bf5c-75a7fee117b9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2abf9d63-19b8-4370-b6a8-ca258269e99c", "node_type": null, "metadata": {}, "hash": "1ab296f89adcc3fdb7cab4c547cd3a083777a8aa6a1ccbd6286607fb6105143d"}, "3": {"node_id": "58e12081-e2e0-4c76-9d24-073268908b78", "node_type": null, "metadata": {}, "hash": "7ceeec82e924de0c3c9fe90369db3df4f19edc1df9ab505a99b5f83c558b86dc"}}, "hash": "6c5abc7e9d99392ec60df95799018627f86c4ea4b7bb2b28cf6bbc9d896c56c6", "text": "no longer classifies 3-year property.\n8Note.\u2014The word \u201cand\u201d was inserted by the editors.\n9Note.\u2014See ss. 564.08 and 565.17 for specific references to beverage tastings.\n10Note.\u2014Section 27, ch. 2010-161, provides that:\n\u201c(1)\u2003All of the statutory powers, duties, and functions, records, personnel, property, and unexpended balances of appropriations, allocations, or other funds for the administration of chapter 499, Florida Statutes, relating to drugs, devices, cosmetics, and household products shall be transferred by a type two transfer, as defined in s. 20.06(2), Florida Statutes, from the Department of Health to the Department of Business and Professional Regulation.\n\n\u201c(2)\u2003The transfer of regulatory authority under chapter 499, Florida Statutes, provided by this section shall not affect the validity of any judicial or administrative action pending as of 11:59 p.m. on the day before the effective date of this section to which the Department of Health is at that time a party, and the Department of Business and Professional Regulation shall be substituted as a party in interest in any such action.\n\n\u201c(3)\u2003All lawful orders issued by the Department of Health implementing or enforcing or otherwise in regard to any provision of chapter 499, Florida Statutes, issued prior to the effective date of this section shall remain in effect and be enforceable after the effective date of this section unless thereafter modified in accordance with law.\n\n\u201c(4)\u2003The rules of the Department of Health relating to the implementation of chapter 499, Florida Statutes, that were in effect at 11:59 p.m. on the day prior to the effective date of this section shall become the rules of the Department of Business and Professional Regulation and shall remain in effect until amended or repealed in the manner provided by law.\n\n\u201c(5)\u2003Notwithstanding the transfer of regulatory authority under chapter 499, Florida Statutes, provided by this section, persons and entities holding in good standing any permit under chapter 499, Florida Statutes, as of 11:59 p.m. on the day prior to the effective date of this section shall, as of the effective date of this section, be deemed to hold in good standing a permit in the same capacity as that for which the permit was formerly issued.\n\n\u201c(6)\u2003Notwithstanding the transfer of regulatory authority under chapter 499, Florida Statutes, provided by this section, persons holding in good standing any certification under chapter 499, Florida Statutes, as of 11:59 p.m. on the day prior to the effective date of this section shall, as of the effective date of this section, be deemed to be certified in the same capacity in which they were formerly certified.\n\n\u201c(7)\u2003This section shall take effect October 1, 2011.\u201d\n\n212.0801\u2003Qualified aircraft exemption.\u2014To be eligible to receive an exemption under s. 212.08(7) for a qualified aircraft, a purchaser or lessee must offer, in writing, to participate in a flight training and research program with two or more universities based in this state which offer graduate programs in aeronautical or aerospace engineering and offer flight training through a school of aeronautics or college of aviation. The purchaser or lessee shall forward a copy of the written offer to the Department of Revenue. No exemption provided in this chapter for the lease, purchase, repair, or maintenance of a qualified aircraft shall be allowed unless the purchaser or lessee furnishes the dealer with a certificate stating that the lease, purchase, repair, or maintenance to be exempted is for the exclusive use of the purchaser or lessee of a qualified aircraft and that the purchaser or lessee otherwise qualifies for the exemption as provided in this section. If a purchaser or lessee makes tax-exempt purchases of qualified aircraft or leases a qualified aircraft on a continual basis, the purchaser or lessee may tender the certificate once and allow the dealer to keep a certificate on file. The purchaser or lessee shall inform the dealer that has a certificate on file when the purchaser or lessee no longer qualifies for the exemption. The department shall determine the format", "start_char_idx": 543993, "end_char_idx": 548128, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "58e12081-e2e0-4c76-9d24-073268908b78": {"__data__": {"id_": "58e12081-e2e0-4c76-9d24-073268908b78", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b614b485-16e3-4e6a-bf5c-75a7fee117b9", "node_type": null, "metadata": {}, "hash": "6c5abc7e9d99392ec60df95799018627f86c4ea4b7bb2b28cf6bbc9d896c56c6"}, "3": {"node_id": "2b6e2664-54ee-42a6-9c97-84ce4b976f9f", "node_type": null, "metadata": {}, "hash": "1fb3a787f6272e1fbae57a19c8e55c480cd91faf88e17bfbd9a02fa8cb70b0fe"}}, "hash": "7ceeec82e924de0c3c9fe90369db3df4f19edc1df9ab505a99b5f83c558b86dc", "text": "no longer qualifies for the exemption. The department shall determine the format of the certificate.\nHistory.\u2014s. 3, ch. 2006-144.\n212.081\u2003Legislative intent.\u2014It is hereby declared to be the legislative intent of the amendments to ss. 212.11(1), 1212.12(10), and 212.20 by chapter 57-398, Laws of Florida:\n(1)\u2003To aid in the enforcement of this chapter by recognizing the effect of court rulings involving such enforcement and to incorporate herein substantial rulings of the department which have been recognized as necessary to supplement the interpretation of some of the terms used in this section.\n(2)\u2003To arrange the exemptions allowed in this section in more orderly categories thereby eliminating some of the confusion attendant upon the present arrangement where cross-exemptions frequently occur.\n(a)\u2003It is further declared to be the legislative intent that the tax levied by this chapter and imposed by this section is not a tax on motor vehicles as property but a tax on the privilege to sell, to rent, to use or to store for use in this state motor vehicles; that such tax is separate from and in addition to any license tax imposed on motor vehicles; and that such tax is not intended as an ad valorem tax on motor vehicles as prohibited by the Constitution.\n(b)\u2003It is also the legislative intent that there shall be no pyramiding or duplication of excise taxes levied by the state under this chapter and no municipality shall levy any excise tax upon any privilege, admission, lease, rental, sale, use or storage for use or consumption which is subject to a tax under this chapter unless permitted by general law; provided, however, that this provision shall not impair valid municipal ordinances which are in effect and under which a municipal tax is being levied and collected on July 1, 1957.\n(3)\u2003It is hereby declared to be the legislative intent that all purchases made by banks are subject to state sales tax in the same manner as is provided by law for all other purchasers. It is further declared to be the legislative intent that if for any reason the sales tax on federal banks is declared invalid, that sales tax shall not apply or be applicable to purchases made by state banks.\nHistory.\u2014s. 1, ch. 57-398; s. 3, ch. 59-402; s. 4, ch. 61-274; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 35, ch. 95-280; s. 27, ch. 96-397; s. 16, ch. 98-73.\n1Note.\u2014This material can now be found at s. 212.12(9).\n212.0821\u2003Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.\u2014It is the intent of the Legislature that the political subdivisions of the state and the public libraries utilize their sales tax exemption certificates to purchase, with funds provided by the following groups, services, equipment, supplies, and items necessary for the operation of such groups, in addition to the normal exempt purchases that political subdivisions and libraries are empowered to make:\n(1)\u2003School districts shall purchase necessary goods and services requested by parent-teacher organizations.\n(2)\u2003Counties and municipalities shall purchase necessary goods and services requested by REACT groups, neighborhood crime watch groups, and state or locally recognized organizations solely engaged in youth activities identical to those discussed in s. 212.08(7)(l).\n(3)\u2003Public libraries shall purchase necessary goods and services requested by groups solely engaged in fundraising activities for such libraries.\nHistory.\u2014s. 4, ch. 84-362; s. 26, ch. 87-6; s. 4, ch. 2000-228.\n212.084\u2003Review of exemption certificates; reissuance; specified expiration date;", "start_char_idx": 548108, "end_char_idx": 551796, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2b6e2664-54ee-42a6-9c97-84ce4b976f9f": {"__data__": {"id_": "2b6e2664-54ee-42a6-9c97-84ce4b976f9f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "58e12081-e2e0-4c76-9d24-073268908b78", "node_type": null, "metadata": {}, "hash": "7ceeec82e924de0c3c9fe90369db3df4f19edc1df9ab505a99b5f83c558b86dc"}, "3": {"node_id": "b04e26d6-816f-4a58-a70a-17c617509a41", "node_type": null, "metadata": {}, "hash": "a35afdd5c0b41d124a8c55997ee9e1783ab6b67d83d5ffef0e97c59b93682b38"}}, "hash": "1fb3a787f6272e1fbae57a19c8e55c480cd91faf88e17bfbd9a02fa8cb70b0fe", "text": "of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.\u2014\n(1)(a)\u2003In reviewing each sales tax exemption certificate, the department shall ensure that the institution, organization, or individual possessing the certificate is actively engaged in an exempt endeavor as stipulated in this chapter.\n(b)\u2003Whenever feasible, the department shall choose entities for review based on an alphabetical selection procedure.\n(2)(a)\u2003Each institution, organization, or individual possessing a sales tax exemption certificate shall cooperate fully with the department during its review of the certificate. The department shall revoke the sales tax exemption certificate of any entity that fails to respond to either of two written requests for information regarding the taxable status of the entity. These requests must be mailed at least 4 weeks apart to the last known address of the entity.\n(b)\u2003Any entity may apply for reissuance of a revoked exemption certificate if the revocation occurred due to the failure of the entity to respond to either of the two written requests sent by the department.\n(3)\u2003After review is completed and it has been determined that an institution, organization, or individual is actively engaged in a bona fide exempt endeavor and is not subject to a final disqualification order issued by the Department of Agriculture and Consumer Services pursuant to s. 496.430, the department shall reissue an exemption certificate to the entity. However, each certificate so reissued is valid for 5 consecutive years, at which time the review and reissuance procedure provided by this section applies again. If the department determines that an entity no longer qualifies for an exemption, it shall revoke the tax exemption certificate of the entity.\n(4)\u2003Each sales tax exemption certificate expires 5 years after the date of issuance. Upon expiration, the certificate is subject to the review and reissuance procedures provided by this section.\n(5)\u2003The department may require that an entity submit documentation and evidence of its organizational structure, federal tax status, program content, or any other materials necessary during the review process mandated by this section.\n(6)\u2003Notwithstanding the provisions of s. 213.053 to the contrary, the department shall furnish, upon request, the name and address of any institution, organization, individual, or other entity possessing a valid sales tax exemption certificate.\n(7)\u2003The department shall revoke a sales tax exemption certificate granted to, or refuse to grant a sales tax exemption certificate to, an institution, organization, or individual who is the subject of a final disqualification order issued by the Department of Agriculture and Consumer Services pursuant to s. 496.430. A revocation or denial under this subsection is subject to challenge under chapter 120 only as to whether a disqualification order is in effect. An institution, organization, or individual who appeals the disqualification order must do so pursuant to s. 496.430(2).\nHistory.\u2014s. 14, ch. 83-137; s. 5, ch. 83-338; s. 1, ch. 94-178; s. 29, ch. 96-397; s. 24, ch. 97-99; s. 2, ch. 2000-228; s. 60, ch. 2002-218; s. 3, ch. 2014-122.\n212.085\u2003Fraudulent claim of exemption; penalties.\u2014When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s. 775.084.\nHistory.\u2014s. 3, ch. 78-59; s. 86, ch. 87-6; s. 54, ch. 87-101; s. 18, ch.", "start_char_idx": 551807, "end_char_idx": 555632, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b04e26d6-816f-4a58-a70a-17c617509a41": {"__data__": {"id_": "b04e26d6-816f-4a58-a70a-17c617509a41", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2b6e2664-54ee-42a6-9c97-84ce4b976f9f", "node_type": null, "metadata": {}, "hash": "1fb3a787f6272e1fbae57a19c8e55c480cd91faf88e17bfbd9a02fa8cb70b0fe"}, "3": {"node_id": "56fccb00-0710-4edf-9840-e2bec85ca879", "node_type": null, "metadata": {}, "hash": "1eea260e9ab7808e484a11875288716e8ea74863e12b085bc49d6fe001b09950"}}, "hash": "a35afdd5c0b41d124a8c55997ee9e1783ab6b67d83d5ffef0e97c59b93682b38", "text": "87-6; s. 54, ch. 87-101; s. 18, ch. 92-320; s. 1115, ch. 95-147.\n212.09\u2003Trade-ins deducted; exception.\u2014\n(1)\u2003Where used articles, 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, the tax levied by this chapter shall be paid on the sales price of the new article, less the credit for the used article taken in trade.\n(2)\u2003Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of used articles, the tax levied by this chapter shall be paid on the sales price of the used article less the credit for the used article taken in trade.\n(3)\u2003A person who is not registered with the department as a seller of aircraft, boats, mobile homes, or vehicles who is selling an aircraft, boat, mobile home, or vehicle and who takes in trade an item other than an aircraft, boat, mobile home, or vehicle may not use the item as a credit against sales price.\nHistory.\u2014s. 9, ch. 26319, 1949; s. 4, ch. 98-142.\n212.096\u2003Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.\u2014\n(1)\u2003For the purposes of the credit provided in this section:\n(a)\u2003\u201cEligible business\u201d means any sole proprietorship, firm, partnership, corporation, bank, savings association, estate, trust, business trust, receiver, syndicate, or other group or combination, or successor business, located in an enterprise zone. The business must demonstrate to the department that, on the date of application, the total number of full-time jobs defined under paragraph (d) is greater than the total was 12 months prior to that date. An eligible business does not include any business which has claimed the credit permitted under s. 220.181 for any new business employee first beginning employment with the business after July 1, 1995.\n(b)\u2003\u201cMonth\u201d means either a calendar month or the time period from any day of any month to the corresponding day of the next succeeding month or, if there is no corresponding day in the next succeeding month, the last day of the succeeding month.\n(c)\u2003\u201cNew employee\u201d means a person residing in an enterprise zone or a participant in the welfare transition program who begins employment with an eligible business after July 1, 1995, and who has not been previously employed full time within the preceding 12 months by the eligible business, or a successor eligible business, claiming the credit allowed by this section.\n(d)\u2003\u201cJob\u201d means a full-time position, as consistent with terms used by the Department of Economic Opportunity and the United States Department of Labor for purposes of reemployment assistance tax administration and employment estimation resulting directly from a business operation in this state. This term does not include a temporary construction job involved with the construction of facilities or any job that has previously been included in any application for tax credits under s. 220.181(1). The term also includes employment of an employee leased from an employee leasing company licensed under chapter 468 if such employee has been continuously leased to the employer for an average of at least 36 hours per week for more than 6 months.\n(e)\u2003\u201cNew job has been created\u201d means that, on the date of application, the total number of full-time jobs is greater than the total was 12 months prior to that date, as demonstrated to the department by a business located in the enterprise zone.\nA person shall be deemed to be employed if the person performs duties in connection with the operations of the business on a regular, full-time basis, provided the person is performing such duties for an average of at least 36 hours per week each month. The person must be performing such duties at a business site located in the enterprise zone.\n\n(2)(a)\u2003Upon an affirmative showing by an eligible business to the satisfaction of the department that the requirements of this section have been", "start_char_idx": 555664, "end_char_idx": 559630, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "56fccb00-0710-4edf-9840-e2bec85ca879": {"__data__": {"id_": "56fccb00-0710-4edf-9840-e2bec85ca879", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b04e26d6-816f-4a58-a70a-17c617509a41", "node_type": null, "metadata": {}, "hash": "a35afdd5c0b41d124a8c55997ee9e1783ab6b67d83d5ffef0e97c59b93682b38"}, "3": {"node_id": "44602547-da4f-41b2-b7e8-7a69cdc3143c", "node_type": null, "metadata": {}, "hash": "0f08afdca27b45043c424f267045a34c946af029c090e5f4c405800d0e54c9de"}}, "hash": "1eea260e9ab7808e484a11875288716e8ea74863e12b085bc49d6fe001b09950", "text": "eligible business to the satisfaction of the department that the requirements of this section have been met, the business shall be allowed a credit against the tax remitted under this chapter.\n(b)\u2003The credit shall be computed as 20 percent of the actual monthly wages paid in this state to each new employee hired when a new job has been created, unless the business is located within a rural enterprise zone pursuant to s. 290.004, in which case the credit shall be 30 percent of the actual monthly wages paid. If no less than 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees, the credit shall be computed as 30 percent of the actual monthly wages paid in this state to each new employee hired when a new job has been created, unless the business is located within a rural enterprise zone, in which case the credit shall be 45 percent of the actual monthly wages paid. If the new employee hired when a new job is created is a participant in the welfare transition program, the following credit shall be a percent of the actual monthly wages paid: 40 percent for $4 above the hourly federal minimum wage rate; 41 percent for $5 above the hourly federal minimum wage rate; 42 percent for $6 above the hourly federal minimum wage rate; 43 percent for $7 above the hourly federal minimum wage rate; and 44 percent for $8 above the hourly federal minimum wage rate. For purposes of this paragraph, monthly wages shall be computed as one-twelfth of the expected annual wages paid to such employee. The amount paid as wages to a new employee is the compensation paid to such employee that is subject to reemployment assistance tax. The credit shall be allowed for up to 24 consecutive months, beginning with the first tax return due pursuant to s. 212.11 after approval by the department.\n(3)\u2003In order to claim this credit, an eligible business must file under oath with the governing body or enterprise zone development agency having jurisdiction over the enterprise zone where the business is located, as applicable, a statement which includes:\n(a)\u2003For each new employee for whom this credit is claimed, the employee\u2019s name and place of residence, including the identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the employee resides if the new employee is a person residing in an enterprise zone, and, if applicable, documentation that the employee is a welfare transition program participant.\n(b)\u2003If applicable, the name and address of each permanent employee of the business, including, for each employee who is a resident of an enterprise zone, the identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the employee resides.\n(c)\u2003The name and address of the eligible business.\n(d)\u2003The starting salary or hourly wages paid to the new employee.\n(e)\u2003Demonstration to the department that, on the date of application, the total number of full-time jobs defined under paragraph (1)(d) is greater than the total was 12 months prior to that date.\n(f)\u2003The identifying number assigned pursuant to s. 290.0065 to the enterprise zone in which the business is located.\n(g)\u2003Whether the business is a small business as defined by s. 288.703(6).\n(h)\u2003Within 10 working days after receipt of an application, the governing body or enterprise zone development agency shall review the application to determine if it contains all the information required pursuant to this subsection and meets the criteria set out in this section. The governing body or agency shall certify all applications that contain the information required pursuant to this subsection and meet the criteria set out in this section as eligible to receive a credit. If applicable, the governing body or agency shall also certify if 20 percent of the employees of the business are residents of an enterprise zone, excluding temporary and part-time employees. The certification shall be in writing, and a copy of the certification shall be transmitted to the executive director of the Department of Revenue. The business shall be responsible for forwarding a certified application to the department within the", "start_char_idx": 559571, "end_char_idx": 563764, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "44602547-da4f-41b2-b7e8-7a69cdc3143c": {"__data__": {"id_": "44602547-da4f-41b2-b7e8-7a69cdc3143c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "56fccb00-0710-4edf-9840-e2bec85ca879", "node_type": null, "metadata": {}, "hash": "1eea260e9ab7808e484a11875288716e8ea74863e12b085bc49d6fe001b09950"}, "3": {"node_id": "c794e4e2-ba5f-4e62-923a-c3b8acf40a70", "node_type": null, "metadata": {}, "hash": "b384218942ad754ce678c5b51c32c51f80c1c924494d29113e3b0db4b99c0cf2"}}, "hash": "0f08afdca27b45043c424f267045a34c946af029c090e5f4c405800d0e54c9de", "text": "The business shall be responsible for forwarding a certified application to the department within the time specified in paragraph (i).\n(i)\u2003All applications for a credit pursuant to this section must be submitted to the department within 6 months after the new employee is hired, except applications for credit for leased employees. Applications for credit for leased employees must be submitted to the department within 7 months after the employee is leased.\n(4)\u2003Within 10 working days after receipt of a completed application for a credit authorized in this section, the department shall inform the business that the application has been approved. The credit may be taken on the first return due after receipt of approval from the department.\n(5)\u2003In the event the application is incomplete or insufficient to support the credit authorized in this section, the department shall deny the credit and notify the business of that fact. The business may reapply for this credit.\n(6)\u2003The credit provided in this section does not apply:\n(a)\u2003For any new employee who is an owner, partner, or majority stockholder of an eligible business.\n(b)\u2003For any new employee who is employed for any period less than 3 months.\n(7)\u2003The credit provided in this section shall not be allowed for any month in which the tax due for such period or the tax return required pursuant to s. 212.11 for such period is delinquent.\n(8)\u2003In the event an eligible business has a credit larger than the amount owed the state on the tax return for the time period in which the credit is claimed, the amount of the credit for that time period shall be the amount owed the state on that tax return.\n(9)\u2003Any business which has claimed this credit shall not be allowed any credit under the provisions of s. 220.181 for any new employee beginning employment after July 1, 1995.\n(10)\u2003It shall be the responsibility of each business to affirmatively demonstrate to the satisfaction of the department that it meets the requirements of this section.\n(11)\u2003Any person who fraudulently claims this credit is liable for repayment of the credit plus a mandatory penalty of 100 percent of the credit plus interest at the rate provided in this chapter, and such person is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.\n(12)\u2003This section, except for subsection (11), expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.\nHistory.\u2014s. 35, ch. 84-356; s. 8, ch. 86-166; s. 25, ch. 87-6; s. 28, ch. 88-201; s. 20, ch. 91-224; s. 47, ch. 94-136; s. 1498, ch. 95-147; s. 17, ch. 96-320; s. 20, ch. 98-57; s. 55, ch. 2000-165; s. 3, ch. 2001-201; s. 23, ch. 2002-218; s. 22, ch. 2005-287; s. 4, ch. 2006-113; s. 76, ch. 2011-142; s. 21, ch. 2012-5; s. 45, ch. 2012-30; s. 23, ch. 2012-96.\n212.097\u2003Urban High-Crime Area Job Tax Credit Program.\u2014\n(1)\u2003As used in this section, the term:\n(a)\u2003\u201cEligible business\u201d means any sole proprietorship, firm, partnership, or corporation that is located in a qualified county and is predominantly engaged in, or is headquarters for a business predominantly engaged in, activities usually provided for consideration by firms classified within the following standard industrial classifications: SIC 01-SIC 09 (agriculture, forestry, and fishing); SIC 20-SIC 39 (manufacturing); SIC 52-SIC 57 and SIC 59 (retail); SIC 422 (public warehousing and storage); SIC 70 (hotels and other lodging places); SIC 7391 (research and development); SIC 781 (motion picture production and allied services); SIC 7992 (public golf courses); and SIC 7996 (amusement parks). A call center or similar customer", "start_char_idx": 563766, "end_char_idx": 567419, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c794e4e2-ba5f-4e62-923a-c3b8acf40a70": {"__data__": {"id_": "c794e4e2-ba5f-4e62-923a-c3b8acf40a70", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "44602547-da4f-41b2-b7e8-7a69cdc3143c", "node_type": null, "metadata": {}, "hash": "0f08afdca27b45043c424f267045a34c946af029c090e5f4c405800d0e54c9de"}, "3": {"node_id": "6a21cf00-128f-47c1-94a0-3d396f195eb5", "node_type": null, "metadata": {}, "hash": "ed5ed0006d8a3a2e87f6e7b8bed51eb672fb3834089cc172100b0b3067f268e8"}}, "hash": "b384218942ad754ce678c5b51c32c51f80c1c924494d29113e3b0db4b99c0cf2", "text": "and SIC 7996 (amusement parks). A call center or similar customer service operation that services a multistate market or international market is also an eligible business. In addition, the Department of Economic Opportunity may, as part of its final budget request submitted pursuant to s. 216.023, recommend additions to or deletions from the list of standard industrial classifications used to determine an eligible business, and the Legislature may implement such recommendations. Excluded from eligible receipts are receipts from retail sales, except such receipts for SIC 52-SIC 57 and SIC 59 (retail) hotels and other lodging places classified in SIC 70, public golf courses in SIC 7992, and amusement parks in SIC 7996. For purposes of this paragraph, the term \u201cpredominantly\u201d means that more than 50 percent of the business\u2019s gross receipts from all sources is generated by those activities usually provided for consideration by firms in the specified standard industrial classification. The determination of whether the business is located in a qualified high-crime area and the tier ranking of that area must be based on the date of application for the credit under this section. Commonly owned and controlled entities are to be considered a single business entity.\n(b)\u2003\u201cQualified employee\u201d means any employee of an eligible business who performs duties in connection with the operations of the business on a regular, full-time basis for an average of at least 36 hours per week for at least 3 months within the qualified high-crime area in which the eligible business is located. An owner or partner of the eligible business is not a qualified employee. The term also includes an employee leased from an employee leasing company licensed under chapter 468, if such employee has been continuously leased to the employer for an average of at least 36 hours per week for more than 6 months.\n(c)\u2003\u201cNew business\u201d means any eligible business first beginning operation on a site in a qualified high-crime area and clearly separate from any other commercial or business operation of the business entity within a qualified high-crime area. A business entity that operated an eligible business within a qualified high-crime area within the 48 months before the period provided for application by subsection (2) is not considered a new business.\n(d)\u2003\u201cExisting business\u201d means any eligible business that does not meet the criteria for a new business.\n(e)\u2003\u201cQualified high-crime area\u201d means an area selected by the Department of Economic Opportunity in the following manner: every third year, the Department of Economic Opportunity shall rank and tier those areas nominated under subsection (7), according to the following prioritized criteria:\n1.\u2003Highest arrest rates within the geographic area for violent crime and for such other crimes as drug sale, drug possession, prostitution, vandalism, and civil disturbances;\n2.\u2003Highest reported crime volume and rate of specific property crimes such as business and residential burglary, motor vehicle theft, and vandalism;\n3.\u2003Highest percentage of reported index crimes that are violent in nature;\n4.\u2003Highest overall index crime volume for the area; and\n5.\u2003Highest overall index crime rate for the geographic area.\nTier-one areas are ranked 1 through 5 and represent the highest crime areas according to this ranking. Tier-two areas are ranked 6 through 10 according to this ranking. Tier-three areas are ranked 11 through 15. Notwithstanding this definition, \u201cqualified high-crime area\u201d also means an area that has been designated as a federal Empowerment Zone pursuant to the Taxpayer Relief Act of 1997. Such a designated area is ranked in tier three until the areas are reevaluated by the Department of Economic Opportunity.\n\n(2)\u2003A new eligible business may apply for a tax credit under this subsection once at any time during its first year of operation. A new eligible business in a tier-one qualified high-crime area which has at least 10 qualified employees on the date of application shall receive a $1,500 tax credit for each such employee. A new eligible business in a tier-two qualified high-crime area which has at least 20 qualified employees on the date of application shall receive a $1,000 tax credit for each", "start_char_idx": 567452, "end_char_idx": 571720, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6a21cf00-128f-47c1-94a0-3d396f195eb5": {"__data__": {"id_": "6a21cf00-128f-47c1-94a0-3d396f195eb5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c794e4e2-ba5f-4e62-923a-c3b8acf40a70", "node_type": null, "metadata": {}, "hash": "b384218942ad754ce678c5b51c32c51f80c1c924494d29113e3b0db4b99c0cf2"}, "3": {"node_id": "bf13a862-73bf-48c7-9de4-7c3cce507f0a", "node_type": null, "metadata": {}, "hash": "7ba6e41039551571c24d7d1580932468e7b6bfee31f9d2151cb9fa0de7c749de"}}, "hash": "ed5ed0006d8a3a2e87f6e7b8bed51eb672fb3834089cc172100b0b3067f268e8", "text": "qualified employees on the date of application shall receive a $1,000 tax credit for each such employee. A new eligible business in a tier-three qualified high-crime area which has at least 30 qualified employees on the date of application shall receive a $500 tax credit for each such employee.\n(3)(a)\u2003An existing eligible business may apply for a tax credit under this subsection at any time it is entitled to such credit, except as restricted by this subsection. An existing eligible business in a tier-one qualified high-crime area which on the date of application has at least 5 more qualified employees than it had 1 year prior to its date of application shall receive a $1,500 tax credit for each such additional employee. An existing eligible business in a tier-two qualified high-crime area which on the date of application has at least 10 more qualified employees than it had 1 year prior to its date of application shall receive a $1,000 credit for each such additional employee. An existing business in a tier-three qualified high-crime area which on the date of application has at least 15 more qualified employees than it had 1 year prior to its date of application shall receive a $500 tax credit for each such additional employee. An existing eligible business may apply for the credit under this subsection no more than once in any 12-month period. Any existing eligible business that received a credit under subsection (2) may not apply for the credit under this subsection sooner than 12 months after the application date for the credit under subsection (2).\n(b)\u2003An existing eligible business that filed an application for a tax credit under this subsection on or after January 1, 2009, and was denied because of the limitation set forth in subsection (5) at the time of such application, may refile the application on or before December 31, 2012, if the number of qualified employees employed on the day the denied application is refiled is no lower than the number of qualified employees on the day the denied application was initially filed. Any credit resulting from the refiled application is subject to the aggregate limitation set forth in subsection (10) for the calendar year 2012. For purposes of applying the tax credit eligibility determination required by this section to the refiled application, the terms \u201cdate of application\u201d and \u201capplication date\u201d mean the date the denied application was initially filed.\n(4)\u2003For any new eligible business receiving a credit pursuant to subsection (2), an additional $500 credit shall be provided for any qualified employee who is a welfare transition program participant. For any existing eligible business receiving a credit pursuant to subsection (3), an additional $500 credit shall be provided for any qualified employee who is a welfare transition program participant. Such employee must be employed on the application date and have been employed less than 1 year. This credit shall be in addition to other credits pursuant to this section regardless of the tier-level of the high-crime area. Appropriate documentation concerning the eligibility of an employee for this credit must be submitted as determined by the Department of Revenue.\n(5)\u2003To be eligible for a tax credit under subsection (3), the number of qualified employees employed 1 year before the application date must be no lower than the number of qualified employees on January 1, 2009, or on the application date on which a credit under this section was based for any previous application, including an application under subsection (2).\n(6)\u2003Any county or municipality, or a county and one or more municipalities together, may apply to the Department of Economic Opportunity for the designation of an area as a high-crime area after the adoption by the governing body or bodies of a resolution that:\n(a)\u2003Finds that a high-crime area exists in such county or municipality, or in both the county and one or more municipalities, which chronically exhibits extreme and unacceptable levels of poverty, unemployment, physical deterioration, and economic disinvestment;\n(b)\u2003Determines that the rehabilitation, conservation, or redevelopment, or a combination thereof, of such a high-crime area is necessary in the interest of the health, safety, and welfare of the residents of such county or municipality, or such county and one or more municipalities; and\n(c)\u2003Determines that the", "start_char_idx": 571701, "end_char_idx": 576115, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bf13a862-73bf-48c7-9de4-7c3cce507f0a": {"__data__": {"id_": "bf13a862-73bf-48c7-9de4-7c3cce507f0a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6a21cf00-128f-47c1-94a0-3d396f195eb5", "node_type": null, "metadata": {}, "hash": "ed5ed0006d8a3a2e87f6e7b8bed51eb672fb3834089cc172100b0b3067f268e8"}, "3": {"node_id": "85074f91-a1cf-4726-b8fc-e3c0f1c300fb", "node_type": null, "metadata": {}, "hash": "2f1b3a15516f6a2e6dc9f1d6ef842a0989199fadc6fc9a9afe0c77d8e9c716e5"}}, "hash": "7ba6e41039551571c24d7d1580932468e7b6bfee31f9d2151cb9fa0de7c749de", "text": "and one or more municipalities; and\n(c)\u2003Determines that the revitalization of such a high-crime area can occur if the public sector or private sector can be induced to invest its own resources in productive enterprises that build or rebuild the economic viability of the area.\n(7)\u2003The governing body of the entity nominating the area shall provide to the Department of Economic Opportunity the following:\n(a)\u2003The overall index crime rate for the geographic area;\n(b)\u2003The overall index crime volume for the area;\n(c)\u2003The percentage of reported index crimes that are violent in nature;\n(d)\u2003The reported crime volume and rate of specific property crimes such as business and residential burglary, motor vehicle theft, and vandalism; and\n(e)\u2003The arrest rates within the geographic area for violent crime and for such other crimes as drug sale, drug possession, prostitution, disorderly conduct, vandalism, and other public-order offenses.\n(8)\u2003A municipality, or a county and one or more municipalities together, may not nominate more than one high-crime area. However, any county as defined by s. 125.011(1) may nominate no more than three high-crime areas.\n(9)\u2003An area nominated by a county or municipality, or a county and one or more municipalities together, for designation as a high-crime area shall be eligible only if it meets the following criteria:\n(a)\u2003The selected area does not exceed 20 square miles and either has a continuous boundary or consists of not more than three noncontiguous parcels;\n(b)\u2003The selected area does not exceed the following mileage limitation:\n1.\u2003For communities having a total population of 150,000 persons or more, the selected area does not exceed 20 square miles.\n2.\u2003For communities having a total population of 50,000 persons or more, but fewer than 150,000 persons, the selected area does not exceed 10 square miles.\n3.\u2003For communities having a total population of 20,000 persons or more, but fewer than 50,000 persons, the selected area does not exceed 5 square miles.\n4.\u2003For communities having a total population of fewer than 20,000 persons, the selected area does not exceed 3 square miles.\n(10)(a)\u2003In order to claim this credit, an eligible business must file under oath with the Department of Economic Opportunity a statement that includes the name and address of the eligible business and any other information that is required to process the application.\n(b)\u2003Applications shall be reviewed and certified pursuant to s. 288.061.\n(c)\u2003The maximum credit amount that may be approved during any calendar year is $5 million, of which $1 million shall be exclusively reserved for tier-one areas. The Department of Revenue, in conjunction with the Department of Economic Opportunity, shall notify the governing bodies in areas designated as urban high-crime areas when the $5 million maximum amount has been reached. Applications must be considered for approval in the order in which they are received without regard to whether the credit is for a new or existing business. This limitation applies to the value of the credit as contained in approved applications. Approved credits may be taken in the time and manner allowed pursuant to this section.\n(11)\u2003If the application is insufficient to support the credit authorized in this section, the Department of Economic Opportunity shall deny the credit and notify the business of that fact. The business may reapply for this credit within 3 months after such notification.\n(12)\u2003If the credit under this section is greater than can be taken on a single tax return, excess amounts may be taken as credits on any tax return submitted within 12 months after the approval of the application by the department.\n(13)\u2003It is the responsibility of each business to affirmatively demonstrate to the satisfaction of the Department of Revenue that it meets the requirements of this section.\n(14)\u2003Any person who fraudulently claims this credit is liable for repayment of the credit plus a mandatory penalty of 100 percent of the credit", "start_char_idx": 576139, "end_char_idx": 580146, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "85074f91-a1cf-4726-b8fc-e3c0f1c300fb": {"__data__": {"id_": "85074f91-a1cf-4726-b8fc-e3c0f1c300fb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bf13a862-73bf-48c7-9de4-7c3cce507f0a", "node_type": null, "metadata": {}, "hash": "7ba6e41039551571c24d7d1580932468e7b6bfee31f9d2151cb9fa0de7c749de"}, "3": {"node_id": "45e4b6d9-3e7a-4332-b73d-33a34d35d7b3", "node_type": null, "metadata": {}, "hash": "2f084dc7b5cba98e2c5b5db768350d3faebadd228b714d9533bad444eda4e822"}}, "hash": "2f1b3a15516f6a2e6dc9f1d6ef842a0989199fadc6fc9a9afe0c77d8e9c716e5", "text": "for repayment of the credit plus a mandatory penalty of 100 percent of the credit and is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.\n(15)\u2003A corporation may take the credit under this section against its corporate income tax liability, as provided in s. 220.1895. However, a corporation that applies its job tax credit against the tax imposed by chapter 220 may not receive the credit provided for in this section. A credit may be taken against only one tax.\nHistory.\u2014s. 1, ch. 97-50; s. 10, ch. 98-342; s. 86, ch. 99-251; s. 2, ch. 99-342; s. 56, ch. 2000-165; s. 15, ch. 2000-210; s. 2, ch. 2001-106; s. 4, ch. 2009-51; s. 77, ch. 2011-142; s. 9, ch. 2012-32; s. 14, ch. 2013-18.\n212.098\u2003Rural Job Tax Credit Program.\u2014\n(1)\u2003As used in this section, the term:\n(a)\u2003\u201cEligible business\u201d means any sole proprietorship, firm, partnership, or corporation that is located in a qualified county and is predominantly engaged in, or is headquarters for a business predominantly engaged in, activities usually provided for consideration by firms classified within the following standard industrial classifications: SIC 01-SIC 09 (agriculture, forestry, and fishing); SIC 20-SIC 39 (manufacturing); SIC 422 (public warehousing and storage); SIC 70 (hotels and other lodging places); SIC 7391 (research and development); SIC 781 (motion picture production and allied services); SIC 7992 (public golf courses); SIC 7996 (amusement parks); and a targeted industry eligible for the qualified target industry business tax refund under s. 288.106. A call center or similar customer service operation that services a multistate market or an international market is also an eligible business. In addition, the Department of Economic Opportunity may, as part of its final budget request submitted pursuant to s. 216.023, recommend additions to or deletions from the list of standard industrial classifications used to determine an eligible business, and the Legislature may implement such recommendations. Excluded from eligible receipts are receipts from retail sales, except such receipts for hotels and other lodging places classified in SIC 70, public golf courses in SIC 7992, and amusement parks in SIC 7996. For purposes of this paragraph, the term \u201cpredominantly\u201d means that more than 50 percent of the business\u2019s gross receipts from all sources is generated by those activities usually provided for consideration by firms in the specified standard industrial classification. The determination of whether the business is located in a qualified county and the tier ranking of that county must be based on the date of application for the credit under this section. Commonly owned and controlled entities are to be considered a single business entity.\n(b)\u2003\u201cQualified employee\u201d means any employee of an eligible business who performs duties in connection with the operations of the business on a regular, full-time basis for an average of at least 36 hours per week for at least 3 months within the qualified county in which the eligible business is located. The term also includes an employee leased from an employee leasing company licensed under chapter 468, if such employee has been continuously leased to the employer for an average of at least 36 hours per week for more than 6 months. An owner or partner of the eligible business is not a qualified employee.\n(c)\u2003\u201cQualified area\u201d means any area that is contained within a rural area of opportunity designated under s. 288.0656, a county that has a population of fewer than 75,000 persons, or a county that has a population of 125,000 or less and is contiguous to a county that has a population of less than 75,000, selected in the following manner: every third year, the Department of Economic Opportunity shall rank and tier the state\u2019s counties according to the following four", "start_char_idx": 580132, "end_char_idx": 584004, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "45e4b6d9-3e7a-4332-b73d-33a34d35d7b3": {"__data__": {"id_": "45e4b6d9-3e7a-4332-b73d-33a34d35d7b3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "85074f91-a1cf-4726-b8fc-e3c0f1c300fb", "node_type": null, "metadata": {}, "hash": "2f1b3a15516f6a2e6dc9f1d6ef842a0989199fadc6fc9a9afe0c77d8e9c716e5"}, "3": {"node_id": "f8ba1f2b-dcea-41a7-af4e-fc86d4134a63", "node_type": null, "metadata": {}, "hash": "7c1cb1242b968c58f8f90fdfb275498c8433808e57299ec39f62ee5ae12275f4"}}, "hash": "2f084dc7b5cba98e2c5b5db768350d3faebadd228b714d9533bad444eda4e822", "text": "Opportunity shall rank and tier the state\u2019s counties according to the following four factors:\n1.\u2003Highest unemployment rate for the most recent 36-month period.\n2.\u2003Lowest per capita income for the most recent 36-month period.\n3.\u2003Highest percentage of residents whose incomes are below the poverty level, based upon the most recent data available.\n4.\u2003Average weekly manufacturing wage, based upon the most recent data available.\n(d)\u2003\u201cNew business\u201d means any eligible business first beginning operation on a site in a qualified county and clearly separate from any other commercial or business operation of the business entity within a qualified county. A business entity that operated an eligible business within a qualified county within the 48 months before the period provided for application by subsection (2) is not considered a new business.\n(e)\u2003\u201cExisting business\u201d means any eligible business that does not meet the criteria for a new business.\n(2)\u2003A new eligible business may apply for a tax credit under this subsection once at any time during its first year of operation. A new eligible business in a qualified area that has at least 10 qualified employees on the date of application shall receive a $1,000 tax credit for each such employee.\n(3)\u2003An existing eligible business may apply for a tax credit under this subsection at any time it is entitled to such credit, except as restricted by this subsection. An existing eligible business with fewer than 50 employees in a qualified area that on the date of application has at least 20 percent more qualified employees than it had 1 year prior to its date of application shall receive a $1,000 tax credit for each such additional employee. An existing eligible business that has 50 employees or more in a qualified area that, on the date of application, has at least 10 more qualified employees than it had 1 year prior to its date of application shall receive a $1,000 tax credit for each additional employee. Any existing eligible business that received a credit under subsection (2) may not apply for the credit under this subsection sooner than 12 months after the application date for the credit under subsection (2).\n(4)\u2003For any new eligible business receiving a credit pursuant to subsection (2), an additional $500 credit shall be provided for any qualified employee who is a welfare transition program participant. For any existing eligible business receiving a credit pursuant to subsection (3), an additional $500 credit shall be provided for any qualified employee who is a welfare transition program participant. Such employee must be employed on the application date and have been employed less than 1 year. This credit shall be in addition to other credits pursuant to this section regardless of the tier-level of the county. Appropriate documentation concerning the eligibility of an employee for this credit must be submitted as determined by the department.\n(5)\u2003To be eligible for a tax credit under subsection (3), the number of qualified employees employed 1 year prior to the application date must be no lower than the number of qualified employees on the application date on which a credit under this section was based for any previous application, including an application under subsection (2).\n(6)(a)\u2003In order to claim this credit, an eligible business must file under oath with the Department of Economic Opportunity a statement that includes the name and address of the eligible business, the starting salary or hourly wages paid to the new employee, and any other information that the Department of Revenue requires.\n(b)\u2003Pursuant to the incentive review process under s. 288.061, the Department of Economic Opportunity shall review the application to determine whether it contains all the information required by this subsection and meets the criteria set out in this section. Subject to the provisions of paragraph (c), the Department of Economic Opportunity shall approve all applications that contain the information required by this subsection and meet the criteria set out in this section as eligible to receive a credit.\n(c)\u2003The maximum credit amount that may be approved during any calendar year is $5 million. The Department of Revenue, in conjunction with the Department of Economic Opportunity, shall notify the governing bodies in areas designated as qualified counties when the $5 million maximum amount has been reached. Applications must be considered for approval in the order in which they", "start_char_idx": 584000, "end_char_idx": 588490, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f8ba1f2b-dcea-41a7-af4e-fc86d4134a63": {"__data__": {"id_": "f8ba1f2b-dcea-41a7-af4e-fc86d4134a63", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "45e4b6d9-3e7a-4332-b73d-33a34d35d7b3", "node_type": null, "metadata": {}, "hash": "2f084dc7b5cba98e2c5b5db768350d3faebadd228b714d9533bad444eda4e822"}, "3": {"node_id": "0184117c-9011-42c9-96cd-cb7bf419e4d8", "node_type": null, "metadata": {}, "hash": "d296df7c37c17fa9f14b42eb581659d90cfb53fb52a8edba859fa1247112acf6"}}, "hash": "7c1cb1242b968c58f8f90fdfb275498c8433808e57299ec39f62ee5ae12275f4", "text": "amount has been reached. Applications must be considered for approval in the order in which they are received without regard to whether the credit is for a new or existing business. This limitation applies to the value of the credit as contained in approved applications. Approved credits may be taken in the time and manner allowed pursuant to this section.\n(d)\u2003A business may not receive more than $500,000 of tax credits under this section during any one calendar year.\n(7)\u2003If the application is insufficient to support the credit authorized in this section, the Department of Economic Opportunity shall deny the credit and notify the business of that fact. The business may reapply for this credit within 3 months after such notification.\n(8)\u2003If the credit under this section is greater than can be taken on a single tax return, excess amounts may be taken as credits on any tax return submitted within 12 months after the approval of the application by the department.\n(9)\u2003It is the responsibility of each business to affirmatively demonstrate to the satisfaction of the Department of Revenue that it meets the requirements of this section.\n(10)\u2003Any person who fraudulently claims this credit is liable for repayment of the credit plus a mandatory penalty of 100 percent of the credit and is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.\n(11)\u2003A corporation may take the credit under this section against its corporate income tax liability, as provided in s. 220.1895. However, a corporation that uses its job tax credit against the tax imposed by chapter 220 may not receive the credit provided for in this section. A credit may be taken against only one tax.\n(12)\u2003A new or existing eligible business that receives a tax credit under subsection (2) or subsection (3) is eligible for a tax refund of up to 50 percent of the amount of sales tax on purchases of electricity paid by the business during the 1-year period after the date the credit is received. The total amount of tax refunds approved pursuant to this subsection may not exceed $600,000 during any calendar year. The department may adopt rules to administer this subsection.\nHistory.\u2014s. 2, ch. 97-50; s. 11, ch. 98-342; s. 87, ch. 99-251; s. 3, ch. 99-342; s. 57, ch. 2000-165; s. 16, ch. 2000-210; s. 3, ch. 2001-106; s. 4, ch. 2001-201; s. 24, ch. 2002-218; s. 5, ch. 2009-51; s. 33, ch. 2010-5; s. 78, ch. 2011-142; s. 15, ch. 2013-18; ss. 2, 28, ch. 2014-218.\n212.099\u2003Credit for contributions to eligible nonprofit scholarship-funding organizations.\u2014\n(1)\u2003As used in this section, the term:\n(a)\u2003\u201cEligible business\u201d means a tenant or person actually occupying, using, or entitled to the use of any property from which the rental or license fee is subject to taxation under s. 212.031.\n(b)\u2003\u201cEligible contribution\u201d or \u201ccontribution\u201d means a monetary contribution from an eligible business to an eligible nonprofit scholarship-funding organization to be used pursuant to s. 1002.395. The eligible business making the contribution may not designate a specific student as the beneficiary of the contribution.\n(c)\u2003\u201cEligible nonprofit scholarship-funding organization\u201d or \u201corganization\u201d has the same meaning as provided in s. 1002.395(2)(f).\n(2)\u2003An eligible business shall be granted a credit against the tax imposed under s. 212.031 and collected from the eligible business by a dealer. The credit shall be in an amount equal to 100 percent of an eligible contribution made to an organization.\n(3)\u2003A dealer shall take a credit against the tax imposed under s. 212.031 in an amount equal to the credit taken by the eligible business under subsection (2).\n(4)(a)\u2003An eligible business", "start_char_idx": 588482, "end_char_idx": 592178, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0184117c-9011-42c9-96cd-cb7bf419e4d8": {"__data__": {"id_": "0184117c-9011-42c9-96cd-cb7bf419e4d8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f8ba1f2b-dcea-41a7-af4e-fc86d4134a63", "node_type": null, "metadata": {}, "hash": "7c1cb1242b968c58f8f90fdfb275498c8433808e57299ec39f62ee5ae12275f4"}, "3": {"node_id": "bf420521-68d3-4778-9c15-ce4519b232d3", "node_type": null, "metadata": {}, "hash": "16be0c4aac113d5b3bd51b1b15bb12d6cef4a588d879aa76ec8dd6548e0c813c"}}, "hash": "d296df7c37c17fa9f14b42eb581659d90cfb53fb52a8edba859fa1247112acf6", "text": "the eligible business under subsection (2).\n(4)(a)\u2003An eligible business must apply to the department for an allocation of tax credits under this section. The eligible business must specify in the application the state fiscal year during which the contribution will be made, the organization that will receive the contribution, the planned amount of the contribution, the address of the property from which the rental or license fee is subject to taxation under s. 212.031, and the federal employer identification number of the dealer who collects the tax imposed under s. 212.031 from the eligible business and who will reduce collection of taxes from the eligible business pursuant to this section. The department shall approve allocations of tax credits on a first-come, first-served basis and shall provide to the eligible business a separate approval or denial letter for each dealer for which the eligible business applied for an allocation of tax credits. Within 10 days after approving or denying an application, the department shall provide a copy of its approval or denial letter to the organization specified by the eligible business in the application. An approval letter must include the name and federal employer identification number of the dealer from whom a credit under this section can be taken and the amount of tax credits approved for use with that dealer.\n(b)\u2003Upon receipt of an eligible contribution, the organization shall provide the eligible business that made the contribution with a separate certificate of contribution for each dealer from whom a credit can be taken as approved under paragraph (a). A certificate of contribution must include the contributor\u2019s name and, if available, federal employer identification number, the amount contributed, the date of contribution, the name of the organization, and the name and federal employer identification number of the dealer.\n(5)\u2003Each dealer that receives from an eligible business a copy of the department\u2019s approval letter and a certificate of contribution, both of which identify the dealer as the dealer who collects the tax imposed under s. 212.031 from the eligible business and who will reduce collection of taxes from the eligible business pursuant to this section, shall reduce the tax collected from the eligible business under s. 212.031 by the total amount of contributions indicated in the certificate of contribution. The reduction may not exceed the amount of credit allocation approved by the department and may not exceed the amount of tax that would otherwise be collected from the eligible business by a dealer when a payment is made under the rental or license fee arrangement. However, payments by an eligible business to a dealer may not be reduced before October 1, 2018.\n(a)\u2003If the total amount of credits an eligible business may take cannot be fully used within any period that a payment is due under the rental or license fee arrangement because of an insufficient amount of tax that the dealer would collect from the eligible business during that period, the unused amount may be carried forward for a period not to exceed 10 years.\n(b)\u2003A tax credit may not be claimed on an amended return or through a refund.\n(c)\u2003A dealer that claims a tax credit must file returns and pay taxes by electronic means under s. 213.755.\n(d)\u2003An eligible business may not convey, assign, or transfer an approved tax credit or a carryforward tax credit to another entity unless all of the assets of the eligible business are conveyed, assigned, or transferred in the same transaction and the successor business continues the same lease with the dealer.\n(e)\u2003Within any state fiscal year, an eligible business may rescind all or part of a tax credit approved under this section. The amount rescinded shall become available for that state fiscal year to another eligible business as approved by the department if the business receives notice from the department that the rescindment has been accepted by the department. Any amount rescinded under this subsection shall become available to an eligible business on a first-come, first-served basis based on tax credit applications received after the date the rescindment is accepted by the department.\n(f)\u2003Within 10 days after the rescindment of a tax credit under paragraph (e) is accepted by the department, the department shall notify the eligible nonprofit", "start_char_idx": 592196, "end_char_idx": 596587, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bf420521-68d3-4778-9c15-ce4519b232d3": {"__data__": {"id_": "bf420521-68d3-4778-9c15-ce4519b232d3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0184117c-9011-42c9-96cd-cb7bf419e4d8", "node_type": null, "metadata": {}, "hash": "d296df7c37c17fa9f14b42eb581659d90cfb53fb52a8edba859fa1247112acf6"}, "3": {"node_id": "6ee37353-178f-4fb7-a677-f9b2a668ef63", "node_type": null, "metadata": {}, "hash": "e9655c39709fab71598f62f000f9c69be8bc535f719628a54a5028545f3a7ffb"}}, "hash": "16be0c4aac113d5b3bd51b1b15bb12d6cef4a588d879aa76ec8dd6548e0c813c", "text": "is accepted by the department, the department shall notify the eligible nonprofit scholarship-funding organization specified by the eligible business. The department shall also include the eligible nonprofit scholarship-funding organization specified by the eligible business on all letters or correspondence of acknowledgment for tax credits under this section.\n(6)\u2003An organization shall report to the department, on or before the 20th day of each month, the total amount of contributions received pursuant to subsection (4) in the preceding calendar month on a form provided by the department. Such report shall include the amount of contributions received during that reporting period and the federal employer identification number of each dealer associated with the contribution.\n(7)(a)\u2003Eligible contributions may be used to fund the program established under s. 1002.395.\n(b)\u2003The organization shall separately account for each scholarship funded pursuant to this section.\n(c)\u2003The organization may, subject to the limitations of s. 1002.395(6)(j)1., use eligible contributions received during the state fiscal year in which such contributions are collected for administrative expenses.\n(8)\u2003The sum of tax credits that may be approved by the department in any state fiscal year is $57.5 million.\n(9)\u2003For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received that is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund.\n(10)\u2003The department may adopt rules to administer this section.\nHistory.\u2014s. 1, ch. 2018-6; s. 1, ch. 2019-23.\n212.11\u2003Tax returns and regulations.\u2014\n(1)(a)\u2003Each dealer shall calculate his or her estimated tax liability for any month by one of the following methods:\n1.\u2003Sixty percent of the current month\u2019s liability pursuant to this chapter as shown on the tax return;\n2.\u2003Sixty percent of the tax reported on the tax return pursuant to this chapter by a dealer for the taxable transactions occurring during the corresponding month of the preceding calendar year; or\n3.\u2003Sixty percent of the average tax liability pursuant to this chapter for those months during the preceding calendar year in which the dealer reported taxable transactions.\n(b)\u2003For the purpose of ascertaining the amount of tax payable under this chapter, it shall be the duty of all dealers to file a return and remit the tax, on or before the 20th day of the month, to the department, upon forms prepared and furnished by it or in a format prescribed by it. Such return must show the rentals, admissions, gross sales, or purchases, as the case may be, arising from all leases, rentals, admissions, sales, or purchases taxable under this chapter during the preceding calendar month.\n(c)\u2003However, the department may require:\n1.\u2003A quarterly return and payment when the tax remitted by the dealer for the preceding four calendar quarters did not exceed $1,000.\n2.\u2003A semiannual return and payment when the tax remitted by the dealer for the preceding four calendar quarters did not exceed $500.\n3.\u2003An annual return and payment when the tax remitted by the dealer for the preceding four calendar quarters did not exceed $100.\n4.\u2003A quarterly return and monthly payment when the tax remitted by the dealer for the preceding four calendar quarters exceeded $1,000 but did not exceed $12,000.\nThe department is authorized to allow a dealer filing returns and paying tax under subparagraph 1., subparagraph 2., subparagraph 3., or subparagraph 4. to continue to use the same filing frequency, even though the dealer has paid tax in a filing period that is greater than the maximum amount allowed for such period. The dealer must submit a written request to the department to be continued on the same filing frequency, and such request must be based on an", "start_char_idx": 596582, "end_char_idx": 600501, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6ee37353-178f-4fb7-a677-f9b2a668ef63": {"__data__": {"id_": "6ee37353-178f-4fb7-a677-f9b2a668ef63", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bf420521-68d3-4778-9c15-ce4519b232d3", "node_type": null, "metadata": {}, "hash": "16be0c4aac113d5b3bd51b1b15bb12d6cef4a588d879aa76ec8dd6548e0c813c"}, "3": {"node_id": "b1282dea-03a7-4a3c-99c8-800b42eeeaa2", "node_type": null, "metadata": {}, "hash": "946ad21d034f399c4b5dd87ca55e445b0bfe02c978dce8ee93c7f0b632c7069c"}}, "hash": "e9655c39709fab71598f62f000f9c69be8bc535f719628a54a5028545f3a7ffb", "text": "to be continued on the same filing frequency, and such request must be based on an explanation that the tax amount submitted represents nonrecurring business activity.\n\n(d)\u2003The department may authorize dealers who are newly required to file returns and pay tax quarterly to file returns and remit the tax for the 3-month periods ending in February, May, August, and November, and may authorize dealers who are newly required to file returns and pay tax semiannually to file returns and remit the tax for the 6-month periods ending in May and November.\n(e)\u2003The department shall accept returns, except those required to be initiated through an electronic data interchange, as timely if postmarked on or before the 20th day of the month; if the 20th day falls on a Saturday, Sunday, or federal or state legal holiday, returns shall be accepted as timely if postmarked on the next succeeding workday. Any dealer who operates two or more places of business for which returns are required to be filed with the department and maintains records for such places of business in a central office or place shall have the privilege on each reporting date of filing a consolidated return for all such places of business in lieu of separate returns for each such place of business; however, such consolidated returns must clearly indicate the amounts collected within each county of the state. Any dealer who files a consolidated return shall calculate his or her estimated tax liability for each county by the same method the dealer uses to calculate his or her estimated tax liability on the consolidated return as a whole. Each dealer shall file a return for each tax period even though no tax is due for such period.\n(f)1.\u2003A taxpayer who is required to remit taxes by electronic funds transfer shall make a return in a manner that is initiated through an electronic data interchange. The acceptable method of transfer, the method, form, and content of the electronic data interchange, giving due regard to developing uniform standards for formats as adopted by the American National Standards Institute, the circumstances under which an electronic data interchange shall serve as a substitute for the filing of another form of return, and the means, if any, by which taxpayers will be provided with acknowledgments, shall be as prescribed by the department. The department must accept such returns as timely if initiated and accepted on or before the 20th day of the month. If the 20th day falls on a Saturday, Sunday, or federal or state legal holiday, returns must be accepted as timely if initiated and accepted on the next succeeding workday.\n2.\u2003The department may waive the requirement to make a return through an electronic data interchange due to problems arising from the taxpayer\u2019s computer capabilities, data systems changes, and taxpayer operating procedures. To obtain a waiver, the taxpayer shall demonstrate in writing to the department that such circumstances exist.\n(2)\u2003Gross proceeds from rentals or leases of tangible personal property shall be reported and the tax shall be paid with respect thereto in accordance with such rules and regulations as the department may prescribe.\n(3)\u2003Except as otherwise expressly provided for herein, it is hereby declared to be the intention of this chapter to impose a tax on the gross proceeds of all leases and rentals of tangible personal property in this state when the lease or rental is a part of the regularly established business, or the same is incidental or germane thereto.\n(4)(a)\u2003Each dealer who is subject to the tax imposed by this chapter and who paid such tax for the preceding state fiscal year in an amount greater than or equal to $200,000 shall calculate the amount of estimated tax due pursuant to this section for any month as provided in paragraph (1)(a).\n(b)\u2003The amount of any estimated tax shall be due, payable, and remitted by electronic funds transfer by the 20th day of the month for which it is estimated. The difference between the amount of estimated tax paid and the actual amount of tax due under this chapter for such month shall be due and payable by the first day of the following", "start_char_idx": 600505, "end_char_idx": 604665, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b1282dea-03a7-4a3c-99c8-800b42eeeaa2": {"__data__": {"id_": "b1282dea-03a7-4a3c-99c8-800b42eeeaa2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6ee37353-178f-4fb7-a677-f9b2a668ef63", "node_type": null, "metadata": {}, "hash": "e9655c39709fab71598f62f000f9c69be8bc535f719628a54a5028545f3a7ffb"}, "3": {"node_id": "cd05ff5b-ac6d-4446-9f22-8162e1502238", "node_type": null, "metadata": {}, "hash": "100efddb7673a388c44c898daf12c681dc157aa95e0572553921f1814bbb7dae"}}, "hash": "946ad21d034f399c4b5dd87ca55e445b0bfe02c978dce8ee93c7f0b632c7069c", "text": "under this chapter for such month shall be due and payable by the first day of the following month and remitted by electronic funds transfer by the 20th day thereof.\n(c)\u2003Any dealer who is eligible to file a consolidated return and who paid the tax imposed by this chapter for the immediately preceding state fiscal year in an amount greater than or equal to $200,000 or would have paid the tax in such amount if he or she had filed a consolidated return shall be subject to the provisions of this subsection notwithstanding an election by the dealer in any month to file a separate return.\n(d)\u2003A dealer engaged in the business of selling boats, motor vehicles, or aircraft who made at least one sale of a boat, motor vehicle, or aircraft with a sales price of $200,000 or greater in the previous state fiscal year may qualify for payment of estimated sales tax pursuant to the provisions of this paragraph. To qualify, a dealer must apply annually to the department prior to October 1, and, if qualified, the department must grant the application for payment of estimated sales tax pursuant to this paragraph for the following calendar year. In lieu of the method for calculating estimated sales tax liability pursuant to subparagraph (1)(a)3., a qualified dealer must calculate that option as 60 percent of the average tax liability pursuant to this chapter for all sales excluding the sale of each boat, motor vehicle, or aircraft with a sales price of $200,000 or greater during the state fiscal year ending the year in which the application is made. A qualified dealer must also remit the sales tax for each sale of a boat, motor vehicle, or aircraft with a sales price of $200,000 or greater by either electronic funds transfer on the date of the sale or on a form prescribed by the department and postmarked on the date of the sale.\n(e)\u2003The penalty provisions of this chapter, except s. 212.12(2)(f), apply to the provisions of this subsection.\n1(f)\u2003A marketplace provider that is a dealer under this chapter or a person who is required to collect and remit sales tax on remote sales shall file returns and pay taxes by electronic means under s. 213.755.\n(5)(a)\u2003Each dealer that claims any credits granted in this chapter against that dealer\u2019s sales and use tax liabilities shall submit to the department, upon request, documentation that provides all of the information required to verify the dealer\u2019s entitlement to such credits, excluding credits authorized pursuant to the provisions of s. 212.17. All information must be broken down as prescribed by the department and shall be submitted in a manner that enables the department to verify that the credits are allowable by law. With respect to any credit that is granted in the form of a refund of previously paid taxes, supporting documentation must be provided with the application for refund and the penalty provisions of paragraph (c) do not apply.\n(b)\u2003The department shall adopt rules regarding the forms and documentation required to verify credits against sales and use tax liabilities and the format in which documentation is to be submitted, which format may include magnetic tape or other means of electronic transmission.\n(c)\u2003The department shall disallow any credit that is not supported by the information required under this subsection. In addition, the disallowed credit or any part of the credit disallowed is subject to a mandatory penalty of 25 percent and interest as provided for in s. 212.12. A specific penalty of 25 percent of the otherwise available credit shall be applied to any credit for which the required information report is not received within 30 days after a written request from the department.\nHistory.\u2014s. 11, ch. 26319, 1949; s. 10, ch. 26871, 1951; s. 2, ch. 57-398; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 7, ch. 67-180; s. 15, ch. 68-27; s. 19, ch. 69-222; ss. 21, 35, ch.", "start_char_idx": 604658, "end_char_idx": 608547, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cd05ff5b-ac6d-4446-9f22-8162e1502238": {"__data__": {"id_": "cd05ff5b-ac6d-4446-9f22-8162e1502238", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b1282dea-03a7-4a3c-99c8-800b42eeeaa2", "node_type": null, "metadata": {}, "hash": "946ad21d034f399c4b5dd87ca55e445b0bfe02c978dce8ee93c7f0b632c7069c"}, "3": {"node_id": "ca052a98-29e4-4ecc-a50e-fad5ffec6079", "node_type": null, "metadata": {}, "hash": "4eb21dd0b46aa7df5eada003a5919180b40070c5644b39615ee2c14d01186beb"}}, "hash": "100efddb7673a388c44c898daf12c681dc157aa95e0572553921f1814bbb7dae", "text": "s. 19, ch. 69-222; ss. 21, 35, ch. 69-106; s. 1, ch. 73-85; s. 1, ch. 75-50; s. 2, ch. 78-59; s. 2, ch. 78-250; s. 5, ch. 81-319; ss. 57, 58, ch. 83-310; s. 19, ch. 84-549; ss. 13, 37, ch. 85-120; s. 1, ch. 85-142; s. 62, ch. 85-342; s. 75, ch. 86-152; s. 34, ch. 86-168; s. 16, ch. 87-6; s. 15, ch. 87-101; s. 3, ch. 87-239; s. 29, ch. 87-548; s. 25, ch. 90-132; ss. 172, 173, ch. 91-112; s. 11, ch. 94-353; s. 1499, ch. 95-147; s. 17, ch. 96-395; s. 30, ch. 96-397; s. 25, ch. 97-99; s. 2, ch. 97-221; s. 12, ch. 98-342; s. 15, ch. 99-208; s. 5, ch. 99-239; s. 16, ch. 2000-355; s. 25, ch. 2002-218; s. 15, ch. 2005-280; s. 10, ch. 2021-2.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.12\u2003Dealer\u2019s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.\u2014\n(1)1(a)\u2003Notwithstanding any other law and for the purpose of compensating persons granting licenses for and the lessors of real and personal property taxed hereunder, for the purpose of compensating dealers in tangible personal property, for the purpose of compensating dealers providing communication services and taxable services, for the purpose of compensating owners of places where admissions are collected, and for the purpose of compensating remitters of any taxes or fees reported on the same documents utilized for the sales and use tax, as compensation for the keeping of prescribed records, filing timely tax returns, and the proper accounting and remitting of taxes by them, such seller, person, lessor, dealer, owner, and remitter who files the return required pursuant to s. 212.11 only by electronic means and who pays the amount due on such return only by electronic means shall be allowed 2.5 percent of the amount of the tax due, accounted for, and remitted to the department in the form of a deduction. However, if the amount of the tax due and remitted to the department by electronic means for the reporting period exceeds $1,200, an allowance is not allowed for all amounts in excess of $1,200. For purposes of this paragraph, the term \u201celectronic means\u201d has the same meaning as provided in s. 213.755(2)(c).\n(b)\u2003The Department of Revenue may deny the collection allowance if a taxpayer files an incomplete return or if the required tax return or tax is delinquent at the time of payment.\n1.\u2003An \u201cincomplete return\u201d is, for purposes of this chapter, a return which is lacking such uniformity, completeness, and arrangement that the physical handling, verification, review of the return, or determination of other taxes and fees reported on the return may not be readily", "start_char_idx": 608596, "end_char_idx": 611779, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ca052a98-29e4-4ecc-a50e-fad5ffec6079": {"__data__": {"id_": "ca052a98-29e4-4ecc-a50e-fad5ffec6079", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cd05ff5b-ac6d-4446-9f22-8162e1502238", "node_type": null, "metadata": {}, "hash": "100efddb7673a388c44c898daf12c681dc157aa95e0572553921f1814bbb7dae"}, "3": {"node_id": "ad8eac50-67b2-40dc-b95e-4f37dd1cd828", "node_type": null, "metadata": {}, "hash": "e281b579b1afb08ddbb374b636ffeb0327dabde53776b43f5e133eccb1840d0a"}}, "hash": "4eb21dd0b46aa7df5eada003a5919180b40070c5644b39615ee2c14d01186beb", "text": "return, or determination of other taxes and fees reported on the return may not be readily accomplished.\n2.\u2003The department shall adopt rules requiring such information as it may deem necessary to ensure that the tax levied hereunder is properly collected, reviewed, compiled, reported, and enforced, including, but not limited to: the amount of gross sales; the amount of taxable sales; the amount of tax collected or due; the amount of lawful refunds, deductions, or credits claimed; the amount claimed as the dealer\u2019s collection allowance; the amount of penalty and interest; the amount due with the return; and such other information as the Department of Revenue may specify. The department shall require that transient rentals and agricultural equipment transactions be separately shown. Sales made through vending machines as defined in s. 212.0515 must be separately shown on the return. Sales made through coin-operated amusement machines as defined by s. 212.02 and the number of machines operated must be separately shown on the return or on a form prescribed by the department. If a separate form is required, the same penalties for late filing, incomplete filing, or failure to file as provided for the sales tax return shall apply to the form.\n(c)\u2003The collection allowance and other credits or deductions provided in this chapter shall be applied proportionally to any taxes or fees reported on the same documents used for the sales and use tax.\n(d)1.\u2003A dealer entitled to the collection allowance provided in this section may elect to forego the collection allowance and direct that the amount be transferred into the Educational Enhancement Trust Fund. Such an election must be made with the timely filing of a return and may not be rescinded once made. If a dealer who makes such an election files a delinquent return, underpays the tax, or files an incomplete return, the amount transferred into the Educational Enhancement Trust Fund shall be the amount of the collection allowance remaining after resolution of liability for all of the tax, interest, and penalty due on that return or underpayment of tax. The Department of Education shall distribute the remaining amount from the trust fund to the school districts that have adopted resolutions stating that those funds will be used to ensure that up-to-date technology is purchased for the classrooms in the district and that teachers are trained in the use of that technology. Revenues collected in districts that do not adopt such a resolution shall be equally distributed to districts that have adopted such resolutions.\n2.\u2003This paragraph applies to all taxes, surtaxes, and any local option taxes administered under this chapter and remitted directly to the department. This paragraph does not apply to a locally imposed and self-administered convention development tax, tourist development tax, or tourist impact tax administered under this chapter.\n3.\u2003Revenues from the dealer-collection allowances shall be transferred quarterly from the General Revenue Fund to the Educational Enhancement Trust Fund. The Department of Revenue shall provide to the Department of Education quarterly information about such revenues by county to which the collection allowance was attributed.\nNotwithstanding any provision of chapter 120 to the contrary, the Department of Revenue may adopt rules to carry out the amendment made by chapter 2006-52, Laws of Florida, to this section.\n\n(2)(a)\u2003When any person required hereunder to make any return or to pay any tax or fee imposed by this chapter either fails to timely file such return or fails to pay the tax or fee shown due on the return within the time required hereunder, in addition to all other penalties provided herein and by the laws of this state in respect to such taxes or fees, a specific penalty shall be added to the tax or fee in the amount of 10 percent of either the tax or fee shown on the return that is not timely filed or any tax or fee not paid timely. The penalty may not be less than $50 for failure to timely file a tax return required by s. 212.11(1) or timely pay the tax or fee shown due on the return except as provided in s. 213.21(10). If a person fails to timely file a return required by s. 212.11(1) and to timely pay the", "start_char_idx": 611732, "end_char_idx": 615996, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ad8eac50-67b2-40dc-b95e-4f37dd1cd828": {"__data__": {"id_": "ad8eac50-67b2-40dc-b95e-4f37dd1cd828", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ca052a98-29e4-4ecc-a50e-fad5ffec6079", "node_type": null, "metadata": {}, "hash": "4eb21dd0b46aa7df5eada003a5919180b40070c5644b39615ee2c14d01186beb"}, "3": {"node_id": "88f1ec29-cbb8-43ca-91e0-3bb61b67344a", "node_type": null, "metadata": {}, "hash": "0731217fce7375f2c2665c3e3908751ea1ca40bd4b505315f4c65cc5f8ce1c8c"}}, "hash": "e281b579b1afb08ddbb374b636ffeb0327dabde53776b43f5e133eccb1840d0a", "text": "file a return required by s. 212.11(1) and to timely pay the tax or fee shown due on the return, only one penalty of 10 percent, which may not be less than $50, shall be imposed.\n(b)\u2003When any person required under this section to make a return or to pay a tax or fee imposed by this chapter fails to disclose the tax or fee on the return within the time required, excluding a noncompliant filing event generated by situations covered in paragraph (a), in addition to all other penalties provided in this section and by the laws of this state in respect to such taxes or fees, a specific penalty shall be added to the additional tax or fee owed in the amount of 10 percent of any such unpaid tax or fee not paid timely if the failure is for not more than 30 days, with an additional 10 percent of any such unpaid tax or fee for each additional 30 days, or fraction thereof, while the failure continues, not to exceed a total penalty of 50 percent, in the aggregate, of any unpaid tax or fee.\n(c)\u2003Any person who knowingly and with a willful intent to evade any tax imposed under this chapter fails to file six consecutive returns as required by law commits a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.\n(d)\u2003A person who makes a false or fraudulent return and who has a willful intent to evade payment of any tax or fee imposed under this chapter is liable for a specific penalty of 100 percent of any unreported tax or fee. This penalty is in addition to any other penalty provided by law. A person who makes a false or fraudulent return with a willful intent to evade payment of taxes or fees totaling:\n1.\u2003Less than $300:\na.\u2003For a first offense, commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.\nb.\u2003For a second offense, commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.\nc.\u2003For a third or subsequent offense, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n2.\u2003An amount equal to $300 or more, but less than $20,000, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n3.\u2003An amount equal to $20,000 or more, but less than $100,000, commits a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n4.\u2003An amount equal to $100,000 or more, commits a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n(e)\u2003A person who willfully attempts in any manner to evade any tax, surcharge, or fee imposed under this chapter or the payment thereof is, in addition to any other penalties provided by law, liable for a specific penalty in the amount of 100 percent of the tax, surcharge, or fee, and commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n(f)\u2003When any person, firm, or corporation fails to timely remit the proper estimated payment required under s. 212.11, a specific penalty shall be added in an amount equal to 10 percent of any unpaid estimated tax. Beginning with January 1, 1985, returns, the department, upon a showing of reasonable cause, is authorized to waive or compromise penalties imposed by this paragraph. However, other penalties and interest shall be due and payable if the return on which the estimated payment was due was not timely or properly filed.\n(g)\u2003A dealer who files a consolidated return pursuant to s. 212.11(1)(e) is subject to the penalty established in paragraph", "start_char_idx": 616023, "end_char_idx": 619577, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "88f1ec29-cbb8-43ca-91e0-3bb61b67344a": {"__data__": {"id_": "88f1ec29-cbb8-43ca-91e0-3bb61b67344a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ad8eac50-67b2-40dc-b95e-4f37dd1cd828", "node_type": null, "metadata": {}, "hash": "e281b579b1afb08ddbb374b636ffeb0327dabde53776b43f5e133eccb1840d0a"}, "3": {"node_id": "f574bfed-3117-4d34-9d9b-551c530a4596", "node_type": null, "metadata": {}, "hash": "a0495b8f23d8544714c29eeeb103d220cb8a4160c3fc9212b6cf699e8ccc33ca"}}, "hash": "0731217fce7375f2c2665c3e3908751ea1ca40bd4b505315f4c65cc5f8ce1c8c", "text": "to s. 212.11(1)(e) is subject to the penalty established in paragraph (e) unless the dealer has paid the required estimated tax for his or her consolidated return as a whole without regard to each location. If the dealer fails to pay the required estimated tax for his or her consolidated return as a whole, each filing location shall stand on its own with respect to calculating penalties pursuant to paragraph (f).\n(3)\u2003When any dealer, or other person charged herein, fails to remit the tax, or any portion thereof, on or before the day when such tax is required by law to be paid, there shall be added to the amount due interest at the rate of 1 percent per month of the amount due from the date due until paid. Interest on the delinquent tax shall be calculated beginning on the 21st day of the month following the month for which the tax is due, except as otherwise provided in this chapter.\n(4)\u2003All penalties and interest imposed by this chapter shall be payable to and collectible by the department in the same manner as if they were a part of the tax imposed. The department may settle or compromise any such interest or penalties pursuant to s. 213.21.\n(5)1(a)\u2003The department is authorized to audit or inspect the records and accounts of dealers defined herein, including audits or inspections of dealers who make remote sales, and to correct by credit any overpayment of tax, and, in the event of a deficiency, an assessment shall be made and collected. No administrative finding of fact is necessary prior to the assessment of any tax deficiency.\n(b)\u2003In the event any dealer or other person charged herein fails or refuses to make his or her records available for inspection so that no audit or examination has been made of the books and records of such dealer or person, fails or refuses to register as a dealer, fails to make a report and pay the tax as provided by this chapter, makes a grossly incorrect report or makes a report that is false or fraudulent, then, in such event, it shall be the duty of the department to make an assessment from an estimate based upon the best information then available to it for the taxable period of retail sales of such dealer, the gross proceeds from rentals, the total admissions received, amounts received from leases of tangible personal property by such dealer, or of the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in this state, or of the sales or cost price of all services the sale or use of which is taxable under this chapter, together with interest, plus penalty, if such have accrued, as the case may be. Then the department shall proceed to collect such taxes, interest, and penalty on the basis of such assessment which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer, seller, owner, or lessor, as the case may be.\n(6)(a)\u2003The department is given the power to prescribe the records to be kept by all persons subject to taxes imposed by this chapter. It shall be the duty of every person required to make a report and pay any tax under this chapter, every person receiving rentals or license fees, and owners of places of admission, to keep and preserve suitable records of the sales, leases, rentals, license fees, admissions, or purchases, as the case may be, taxable under this chapter; such other books of account as may be necessary to determine the amount of the tax due hereunder; and other information as may be required by the department. It shall be the duty of every such person so charged with such duty, moreover, to keep and preserve as long as required by s. 213.35 all invoices and other records of goods, wares, and merchandise; records of admissions, leases, license fees and rentals; and records of all other subjects of taxation under this chapter. All such books, invoices, and other records shall be open to examination at all reasonable hours to the department or any of its duly authorized agents.\n(b)\u2003For the purpose of this subsection, if a dealer does not have adequate", "start_char_idx": 619568, "end_char_idx": 623694, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f574bfed-3117-4d34-9d9b-551c530a4596": {"__data__": {"id_": "f574bfed-3117-4d34-9d9b-551c530a4596", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "88f1ec29-cbb8-43ca-91e0-3bb61b67344a", "node_type": null, "metadata": {}, "hash": "0731217fce7375f2c2665c3e3908751ea1ca40bd4b505315f4c65cc5f8ce1c8c"}, "3": {"node_id": "4ac083c0-83fd-4a8d-821a-08260a2a922c", "node_type": null, "metadata": {}, "hash": "8c5624efe56749abb1f76ba6e3dc432ba2fd7e50324281ff96af0ddc59f28f6c"}}, "hash": "a0495b8f23d8544714c29eeeb103d220cb8a4160c3fc9212b6cf699e8ccc33ca", "text": "the purpose of this subsection, if a dealer does not have adequate records of his or her retail sales or purchases, the department may, upon the basis of a test or sampling of the dealer\u2019s available records or other information relating to the sales or purchases made by such dealer for a representative period, determine the proportion that taxable retail sales bear to total retail sales or the proportion that taxable purchases bear to total purchases. This subsection does not affect the duty of the dealer to collect, or the liability of any consumer to pay, any tax imposed by or pursuant to this chapter.\n(c)1.\u2003If the records of a dealer are adequate but voluminous in nature and substance, the department may sample such records and project the audit findings derived therefrom over the entire audit period to determine the proportion that taxable retail sales bear to total retail sales or the proportion that taxable purchases bear to total purchases. In order to conduct such a sample, the department must first make a good faith effort to reach an agreement with the dealer, which agreement provides for the means and methods to be used in the sampling process. In the event that no agreement is reached, the dealer is entitled to a review by the executive director. In the case of fixed assets, a dealer may agree in writing with the department for adequate but voluminous records to be statistically sampled. Such an agreement shall provide for the methodology to be used in the statistical sampling process. The audit findings derived therefrom shall be projected over the period represented by the sample in order to determine the proportion that taxable purchases bear to total purchases. Once an agreement has been signed, it is final and conclusive with respect to the method of sampling fixed assets, and the department may not conduct a detailed audit of fixed assets, and the taxpayer may not request a detailed audit after the agreement is reached.\n2.\u2003For the purposes of sampling pursuant to subparagraph 1., the department shall project any deficiencies and overpayments derived therefrom over the entire audit period. In determining the dealer\u2019s compliance, the department shall reduce any tax deficiency as derived from the sample by the amount of any overpayment derived from the sample. In the event the department determines from the sample results that the dealer has a net tax overpayment, the department shall provide the findings of this overpayment to the Chief Financial Officer for repayment of funds paid into the State Treasury through error pursuant to s. 215.26.\n3.a.\u2003A taxpayer is entitled, both in connection with an audit and in connection with an application for refund filed independently of any audit, to establish the amount of any refund or deficiency through statistical sampling when the taxpayer\u2019s records are adequate but voluminous. In the case of fixed assets, a dealer may agree in writing with the department for adequate but voluminous records to be statistically sampled. Such an agreement shall provide for the methodology to be used in the statistical sampling process. The audit findings derived therefrom shall be projected over the period represented by the sample in order to determine the proportion that taxable purchases bear to total purchases. Once an agreement has been signed, it is final and conclusive with respect to the method of sampling fixed assets, and the department may not conduct a detailed audit of fixed assets, and the taxpayer may not request a detailed audit after the agreement is reached.\nb.\u2003Alternatively, a taxpayer is entitled to establish any refund or deficiency through any other sampling method agreed upon by the taxpayer and the department when the taxpayer\u2019s records, other than those regarding fixed assets, are adequate but voluminous. Whether done through statistical sampling or any other sampling method agreed upon by the taxpayer and the department, the completed sample must reflect both overpayments and underpayments of taxes due. The sample shall be conducted through:\n(I)\u2003A taxpayer request to perform the sampling through the certified audit program pursuant to s.", "start_char_idx": 623699, "end_char_idx": 627877, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4ac083c0-83fd-4a8d-821a-08260a2a922c": {"__data__": {"id_": "4ac083c0-83fd-4a8d-821a-08260a2a922c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f574bfed-3117-4d34-9d9b-551c530a4596", "node_type": null, "metadata": {}, "hash": "a0495b8f23d8544714c29eeeb103d220cb8a4160c3fc9212b6cf699e8ccc33ca"}, "3": {"node_id": "6e558e6b-a969-4c69-99bb-f30e9bdbe64f", "node_type": null, "metadata": {}, "hash": "4bda4e670699d1f9ec2f4707168b738b87645843096ff4889095b00f64c12e45"}}, "hash": "8c5624efe56749abb1f76ba6e3dc432ba2fd7e50324281ff96af0ddc59f28f6c", "text": "to perform the sampling through the certified audit program pursuant to s. 213.285;\n(II)\u2003Attestation by a certified public accountant as to the adequacy of the sampling method utilized and the results reached using such sampling method; or\n(III)\u2003A sampling method that has been submitted by the taxpayer and approved by the department before a refund claim is submitted. This sub-sub-subparagraph does not prohibit a taxpayer from filing a refund claim prior to approval by the department of the sampling method; however, a refund claim submitted before the sampling method has been approved by the department cannot be a complete refund application pursuant to s. 213.255 until the sampling method has been approved by the department.\nc.\u2003The department shall prescribe by rule the procedures to be followed under each method of sampling. Such procedures shall follow generally accepted auditing procedures for sampling. The rule shall also set forth other criteria regarding the use of sampling, including, but not limited to, training requirements that must be met before a sampling method may be utilized and the steps necessary for the department and the taxpayer to reach agreement on a sampling method submitted by the taxpayer for approval by the department.\n(7)\u2003In the event the dealer has imported tangible personal property and he or she fails to produce an invoice showing the cost price of the articles, as defined in this chapter, which are subject to tax, or the invoice does not reflect the true or actual cost price as defined herein, then the department shall ascertain, in any manner feasible, the true cost price, and assess and collect the tax thereon with interest plus penalties, if such have accrued on the true cost price as assessed by it. The assessment so made shall be considered prima facie correct, and the duty shall be on the dealer to show to the contrary.\n(8)\u2003In the case of the lease or rental of tangible personal property, or other rentals or license fees as herein defined and taxed, if the consideration given or reported by the lessor, person receiving rental or license fee, or dealer does not, in the judgment of the department, represent the true or actual consideration, then the department is authorized to ascertain the same and assess and collect the tax thereon in the same manner as above provided, with respect to imported tangible property, together with interest, plus penalties, if such have accrued.\n1(9)\u2003Taxes imposed by this chapter upon the privilege of the use, consumption, storage for consumption, or sale of tangible personal property, admissions, license fees, rentals, and upon the sale or use of services as herein taxed shall be collected upon the basis of an addition of the tax imposed by this chapter to the total price of such admissions, license fees, rentals, or services, or sale price of such article or articles that are purchased, sold, or leased at any one time by or to a customer or buyer; the dealer, or person charged herein, is required to pay a privilege tax in the amount of the tax imposed by this chapter on the total of his or her gross sales of tangible personal property, admissions, license fees, and rentals or to collect a tax upon the sale or use of services, and such person or dealer shall add the tax imposed by this chapter to the price, license fee, rental, admissions, or services and collect the total sum from the purchaser, admittee, licensee, lessee, or consumer.\n1(10)(a)\u2003A dealer must calculate the tax due on the privilege of the use, consumption, storage for consumption, or sale of tangible personal property, admissions, license fees, rentals, and upon the sale or use of services, based on a rounding algorithm that meets the following criteria:\n1.\u2003The computation of the tax must be carried to the third decimal place.\n2.\u2003The tax must be rounded to the whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.\n(b)\u2003A dealer may apply the rounding algorithm to the aggregate tax amount computed on all taxable items on an invoice or to the", "start_char_idx": 627870, "end_char_idx": 631973, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6e558e6b-a969-4c69-99bb-f30e9bdbe64f": {"__data__": {"id_": "6e558e6b-a969-4c69-99bb-f30e9bdbe64f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4ac083c0-83fd-4a8d-821a-08260a2a922c", "node_type": null, "metadata": {}, "hash": "8c5624efe56749abb1f76ba6e3dc432ba2fd7e50324281ff96af0ddc59f28f6c"}, "3": {"node_id": "481cfe1b-5dce-446a-8911-6d971f82f37e", "node_type": null, "metadata": {}, "hash": "af36dcd4f91d6ed67d03b24bf852cf748dec7b4e8d74998af6d17ae758ef4270"}}, "hash": "4bda4e670699d1f9ec2f4707168b738b87645843096ff4889095b00f64c12e45", "text": "to the aggregate tax amount computed on all taxable items on an invoice or to the taxable amount on each individual item on the invoice.\n(11)\u2003It is hereby declared to be the legislative intent that, whenever in the construction, administration, or enforcement of this chapter there may be any question respecting a duplication of the tax, the end consumer, or last retail sale, be the sale intended to be taxed and insofar as may be practicable there be no duplication or pyramiding of the tax.\n(12)\u2003In order to aid the administration and enforcement of the provisions of this chapter with respect to the rentals and license fees, each lessor or person granting the use of any hotel, apartment house, roominghouse, tourist or trailer camp, real property, or any interest therein, or any portion thereof, inclusive of owners; property managers; lessors; landlords; hotel, apartment house, and roominghouse operators; and all licensed real estate agents within the state leasing, granting the use of, or renting such property, shall be required to keep a record of each and every such lease, license, or rental transaction which is taxable under this chapter, in such a manner and upon such forms as the department may prescribe, and to report such transaction to the department or its designated agents, and to maintain such records as long as required by s. 213.35, subject to the inspection of the department and its agents. Upon the failure by such owner; property manager; lessor; landlord; hotel, apartment house, roominghouse, tourist or trailer camp operator; or real estate agent to keep and maintain such records and to make such reports upon the forms and in the manner prescribed, such owner; property manager; lessor; landlord; hotel, apartment house, roominghouse, tourist or trailer camp operator; receiver of rent or license fees; or real estate agent is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083, for the first offense; for subsequent offenses, they are each guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. If, however, any subsequent offense involves intentional destruction of such records with an intent to evade payment of or deprive the state of any tax revenues, such subsequent offense shall be a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.\nHistory.\u2014s. 12, ch. 26319, 1949; s. 11, ch. 26871, 1951; s. 3, ch. 57-109; s. 3, ch. 57-398; s. 4, ch. 61-276; s. 7, ch. 63-253; s. 10, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 8, ch. 67-180; s. 13, ch. 68-27; s. 17, ch. 69-222; ss. 21, 35, ch. 69-106; s. 125, ch. 71-136; s. 10, ch. 76-261; s. 3, ch. 76-284; s. 3, ch. 78-59; s. 10, ch. 81-178; s. 2, ch. 81-221; s. 6, ch. 81-319; s. 8, ch. 82-154; s. 73, ch. 83-217; s. 9, ch. 83-297; s. 59, ch. 83-310; s. 7, ch. 84-324; s. 20, ch. 84-549; s. 2, ch. 85-142; s. 63, ch. 85-342; s. 76, ch. 86-152; s. 7, ch. 86-166; ss. 17, 88, ch. 87-6; s. 6, ch. 87-99; ss. 16, 56, ch. 87-101; s. 8, ch. 87-402; ss. 30, 31, 32, ch. 87-548; s. 12, ch. 88-119; s. 74, ch. 88-130; s. 27, ch. 90-132; ss. 32, 169, ch. 91-112; s.", "start_char_idx": 631971, "end_char_idx": 635144, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "481cfe1b-5dce-446a-8911-6d971f82f37e": {"__data__": {"id_": "481cfe1b-5dce-446a-8911-6d971f82f37e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6e558e6b-a969-4c69-99bb-f30e9bdbe64f", "node_type": null, "metadata": {}, "hash": "4bda4e670699d1f9ec2f4707168b738b87645843096ff4889095b00f64c12e45"}, "3": {"node_id": "cb56bbf2-9e7e-498c-8bd8-a20c9cde4cb1", "node_type": null, "metadata": {}, "hash": "938d831e98fce683d0f7e98080245c9c80f6238d9c895459bad3055f9cf4d4f3"}}, "hash": "af36dcd4f91d6ed67d03b24bf852cf748dec7b4e8d74998af6d17ae758ef4270", "text": "ch. 90-132; ss. 32, 169, ch. 91-112; s. 240, ch. 91-224; s. 14, ch. 92-319; s. 19, ch. 92-320; s. 24, ch. 94-314; s. 1500, ch. 95-147; s. 31, ch. 96-397; s. 26, ch. 97-99; s. 13, ch. 98-342; s. 79, ch. 99-2; s. 14, ch. 99-208; s. 3, ch. 2000-276; s. 17, ch. 2000-355; ss. 26, 28, ch. 2002-218; s. 20, ch. 2003-254; s. 187, ch. 2003-261; s. 3, ch. 2005-197; s. 16, ch. 2005-280; ss. 1, 2, 4, ch. 2006-52; s. 25, ch. 2007-106; s. 2, ch. 2012-145; s. 10, ch. 2014-38; s. 4, ch. 2014-40; s. 37, ch. 2018-118; s. 11, ch. 2021-2.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.13\u2003Records required to be kept; power to inspect; audit procedure.\u2014\n(1)\u2003For the purpose of enforcing the collection of the tax levied by this chapter, the department is hereby specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all transportation companies, agencies, or firms that conduct their business by truck, rail, water, aircraft, or otherwise, in order to determine what dealers, or other persons charged with the duty to report or pay a tax under this chapter, are importing or are otherwise shipping in articles or tangible personal property which are liable for said tax. In the event said transportation company, agency, or firm refuses to permit such examination of its books, records, or other documents by the department as aforesaid, it is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. If, however, any subsequent offense involves intentional destruction of such records with an intent to evade payment of or deprive the state of any tax revenues, such subsequent offense shall be a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083. The department shall have the right to proceed in any chancery court to seek a mandatory injunction or other appropriate remedy to enforce its right against the offender, as granted by this section, to require an examination of the books and records of such transportation company or carrier.\n(2)\u2003Each dealer, as defined in this chapter, shall secure, maintain, and keep as long as required by s. 213.35 a complete record of tangible personal property or services received, used, sold at retail, distributed or stored, leased or rented by said dealer, together with invoices, bills of lading, gross receipts from such sales, and other pertinent records and papers as may be required by the department for the reasonable administration of this chapter. All such records must be made available to the department at reasonable times and places and by reasonable means, including in an electronic format when so kept by the dealer. Any dealer subject to this chapter who violates this subsection commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. If, however, any subsequent offense involves", "start_char_idx": 635179, "end_char_idx": 638620, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cb56bbf2-9e7e-498c-8bd8-a20c9cde4cb1": {"__data__": {"id_": "cb56bbf2-9e7e-498c-8bd8-a20c9cde4cb1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "481cfe1b-5dce-446a-8911-6d971f82f37e", "node_type": null, "metadata": {}, "hash": "af36dcd4f91d6ed67d03b24bf852cf748dec7b4e8d74998af6d17ae758ef4270"}, "3": {"node_id": "b87e1a63-9b3e-4fc5-98f9-ce51460b3248", "node_type": null, "metadata": {}, "hash": "28093396a7301b9fd5e59df28fee70263cd8b183ab56d5695a86cf71432e9adf"}}, "hash": "938d831e98fce683d0f7e98080245c9c80f6238d9c895459bad3055f9cf4d4f3", "text": "or s. 775.083. If, however, any subsequent offense involves intentional destruction of such records with an intent to evade payment of or deprive the state of any tax revenues, such subsequent offense is a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.\n(3)\u2003For the purpose of enforcement of this chapter, every manufacturer and seller of tangible personal property or services licensed within this state is required to permit the department to examine his or her books and records at all reasonable hours, and, upon his or her refusal, the department may require him or her to permit such examination by resort to the circuit courts of this state, subject however to the right of removal of the cause to the judicial circuit wherein such person\u2019s business is located or wherein such person\u2019s books and records are kept, provided further that such person\u2019s books and records are kept within the state. When the dealer has made an allocation or attribution pursuant to the definition of sales price in s. 212.02(16), the department may prescribe by rule the books and records that must be made available during an audit of the dealer\u2019s books and records and examples of methods for determining the reasonableness thereof. Books and records kept in the regular course of business include, but are not limited to, general ledgers, price lists, cost records, customer billings, billing system reports, tariffs, and other regulatory filings and rules of regulatory authorities. Such record may be required to be made available to the department in an electronic format when so kept by the dealer. The dealer may support the allocation of charges with books and records kept in the regular course of business covering the dealer\u2019s entire service area, including territories outside this state. During an audit, the department may reasonably require production of any additional books and records found necessary to assist in its determination.\n(4)\u2003For the further purpose of enforcement of this chapter, every wholesaler of tangible personal property or services licensed within this state is required to permit the department to examine his or her books and records at all reasonable hours. He or she must also maintain such books and records as long as required by s. 213.35 in order to disclose the sales of all goods or services sold, to whom sold, and also the amount of items sold, in such form and in such manner as the department may reasonably require, so as to permit the department to determine the volume of goods or services sold by wholesalers to dealers, as defined under this chapter, and the dates and amounts of sales made. The department may require any manufacturer or wholesaler who refuses to keep such records or to permit such inspection, through the circuit courts of Florida, to submit to such inspection, subject however to the right of removal of the cause as hereinbefore provided in this section.\n(5)(a)\u2003The department shall send written notification at least 60 days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The department is not required to give 60 days\u2019 prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit.\n(b)\u2003Such written notification shall contain:\n1.\u2003The approximate date on which the auditor is scheduled to begin the audit.\n2.\u2003A reminder that all of the records, receipts, invoices, resale certificates, and related documentation of the taxpayer must be made available to the auditor.\n3.\u2003Any other requests or suggestions the department may deem necessary.\n(c)\u2003Only records, receipts, invoices, resale certificates, and related documentation which are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit. A resale certificate containing a date prior to the date the audit commences shall be deemed acceptable documentation of the specific transaction or transactions which occurred in the past, for the purpose of conducting an audit.\n(d)\u2003The provisions of this chapter concerning fraudulent", "start_char_idx": 638602, "end_char_idx": 642736, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b87e1a63-9b3e-4fc5-98f9-ce51460b3248": {"__data__": {"id_": "b87e1a63-9b3e-4fc5-98f9-ce51460b3248", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cb56bbf2-9e7e-498c-8bd8-a20c9cde4cb1", "node_type": null, "metadata": {}, "hash": "938d831e98fce683d0f7e98080245c9c80f6238d9c895459bad3055f9cf4d4f3"}, "3": {"node_id": "877abf89-6c13-4de6-9e13-0a4a57c97b9a", "node_type": null, "metadata": {}, "hash": "877d1359fb05c1253274fd272aa832244db41b5325a9c64ae1af30dca0febc45"}}, "hash": "28093396a7301b9fd5e59df28fee70263cd8b183ab56d5695a86cf71432e9adf", "text": "audit.\n(d)\u2003The provisions of this chapter concerning fraudulent or improper records, receipts, invoices, resale certificates, and related documentation shall apply when conducting any audit.\n(e)\u2003The requirement in paragraph (a) of 60 days\u2019 written notification does not apply to the distress or jeopardy situations referred to in s. 212.14 or s. 212.15.\n(6)\u2003Any fair association subject to chapter 616 which leases or licenses its real property to, or allows its assets or property to be used by, any concessionaire, vendor, exhibitor, or licensee shall distribute to the concessionaire, vendor, exhibitor, or licensee a form suggested by the department which requests, at a minimum, the name, business address, and telephone number of the concessionaire, vendor, exhibitor, or licensee; its sales tax registration number; and the amount of the daily revenue that it receives as a result of activities and sales on the fairgrounds or as a result of the use of the assets or other property of the fair association. Each vendor, concessionaire, exhibitor, or licensee that uses a fair association\u2019s real property or other assets shall complete and submit such a form to the management of the fair association daily within 24 hours after the close of a day\u2019s business, and the fair association shall make the completed forms available to the department as requested by the department. The failure of a vendor, concessionaire, exhibitor, or licensee to complete and submit such a form must be reported to the department by the fair association within 24 hours after the form becomes due. This subsection does not require the fair association to be responsible for collecting or remitting the tax owed by any such concessionaire, vendor, exhibitor, or licensee.\nHistory.\u2014s. 13, ch. 26319, 1949; s. 4, ch. 57-109; s. 1, ch. 59-290; s. 5, ch. 61-276; s. 7, ch. 63-253; s. 11, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 9, ch. 67-180; ss. 21, 35, ch. 69-106; s. 126, ch. 71-136; s. 1, ch. 82-75; ss. 18, 89, ch. 87-6; s. 57, ch. 87-101; s. 13, ch. 88-119; s. 22, ch. 91-224; s. 1118, ch. 95-147; s. 164, ch. 96-320; s. 16, ch. 99-208; s. 17, ch. 2005-187; s. 22, ch. 2021-31.\n212.133\u2003Information reports required for sales of alcoholic beverages and tobacco products.\u2014\n(1)(a)\u2003For the sole purpose of enforcing the collection of the tax levied by this chapter on retail sales, the department shall require every seller of alcoholic beverages or tobacco products to file an information report of any sales of those products to any retailer in this state.\n(b)\u2003As used in this section, the term:\n1.\u2003\u201cRetailer\u201d means a person engaged in the business of making sales at retail and who holds a license pursuant to chapters 561 through 565 or a permit pursuant to chapters 210 and 569.\n2.\u2003\u201cSeller\u201d means any manufacturer, wholesaler, or distributor of alcoholic beverages or tobacco products who sells to a retailer in this state.\n(2)(a)\u2003The information report must be filed electronically by using the department\u2019s e-filing website or secure file transfer protocol or electronic data interchange files with the department\u2019s e-filing provider. The information report must contain:\n1.\u2003The seller\u2019s name.\n2.\u2003The seller\u2019s beverage license or tobacco permit number.\n3.\u2003The retailer\u2019s name.\n4.\u2003The retailer\u2019s beverage license or tobacco permit", "start_char_idx": 642731, "end_char_idx": 646061, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "877abf89-6c13-4de6-9e13-0a4a57c97b9a": {"__data__": {"id_": "877abf89-6c13-4de6-9e13-0a4a57c97b9a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b87e1a63-9b3e-4fc5-98f9-ce51460b3248", "node_type": null, "metadata": {}, "hash": "28093396a7301b9fd5e59df28fee70263cd8b183ab56d5695a86cf71432e9adf"}, "3": {"node_id": "3ff5191b-32cf-4cc0-ab4c-d5e00e1968d0", "node_type": null, "metadata": {}, "hash": "2344282a2560d5d41a7073d5b65a0d9f1e3d7ddf87c88dfd670a3487ccc2af01"}}, "hash": "877d1359fb05c1253274fd272aa832244db41b5325a9c64ae1af30dca0febc45", "text": "retailer\u2019s beverage license or tobacco permit number.\n5.\u2003The retailer\u2019s address, including street address, municipality, state, and five-digit zip code.\n6.\u2003The general item type, such as cigarettes, cigars, tobacco, beer, wine, spirits, or any combination of those items.\n7.\u2003The net monthly sales total, in dollars sold to each retailer.\n(b)\u2003The department may annually waive the requirement to submit the information report through an electronic data interchange due to problems arising from the seller\u2019s computer capabilities, data system changes, or operating procedures. The annual request for a waiver must be in writing, and the seller must demonstrate that such circumstances exist. A waiver under this paragraph does not operate to relieve the seller from the obligation to file an information report.\n(3)\u2003The information report must contain the required information for the period from July 1 through June 30. The information report is due annually on July 1 for the preceding reporting period and is delinquent if not received by the department by September 30.\n(4)\u2003Any seller who fails to provide the information report by September 30 is subject to a penalty of $1,000 for every month, or part thereof, the report is not provided, up to a maximum amount of $10,000. This penalty must be settled or compromised if it is determined by the department that the noncompliance is due to reasonable cause and not to willful negligence, willful neglect, or fraud.\nHistory.\u2014s. 2, ch. 2011-86.\n1212.134\u2003Information returns relating to payment-card and third-party network transactions.\u2014\n(1)\u2003For each year in which a payment settlement entity, an electronic payment facilitator, or other third party contracted with the payment settlement entity to make payments to settle reportable payment transactions on behalf of the payment settlement entity must file a return pursuant to s. 6050W of the Internal Revenue Code, the entity, the facilitator, or the third party must submit the information in the return to the department by the 30th day after filing the federal return. The format of the information returns required must be either a copy of such information returns or a copy of such information returns related to participating payees with an address in the state. For purposes of this subsection, the term \u201cpayment settlement entity\u201d has the same meaning as provided in s. 6050W of the Internal Revenue Code.\n(2)\u2003All reports submitted to the department under this section must be in an electronic format.\n(3)\u2003Any payment settlement entity, facilitator, or third party failing to file the information return required, filing an incomplete information return, or not filing an information return within the time prescribed is subject to a penalty of $1,000 for each failure, if the failure is for not more than 30 days, with an additional $1,000 for each month or fraction of a month during which each failure continues. The total amount of penalty imposed on a reporting entity may not exceed $10,000 annually.\n(4)\u2003The executive director or his or her designee may waive the penalty if he or she determines that the failure to timely file an information return was due to reasonable cause and not due to willful negligence, willful neglect, or fraud.\nHistory.\u2014s. 20, ch. 2020-10.\n1Note.\u2014Section 32, ch. 2020-10, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by this act to ss. 206.05, 206.8741, 206.90, 212.05, 213.21, and 220.1105, Florida Statutes, and the creation of ss. 212.134 and 212.181, Florida Statutes, by this act. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the", "start_char_idx": 646079, "end_char_idx": 650015, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3ff5191b-32cf-4cc0-ab4c-d5e00e1968d0": {"__data__": {"id_": "3ff5191b-32cf-4cc0-ab4c-d5e00e1968d0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "877abf89-6c13-4de6-9e13-0a4a57c97b9a", "node_type": null, "metadata": {}, "hash": "877d1359fb05c1253274fd272aa832244db41b5325a9c64ae1af30dca0febc45"}, "3": {"node_id": "f3c67650-1f17-47be-9de9-6e7d4dfd635f", "node_type": null, "metadata": {}, "hash": "c937719d060bf153b1c07bd89beb765e0ad86a69760cec31a0fc14270816318d"}}, "hash": "2344282a2560d5d41a7073d5b65a0d9f1e3d7ddf87c88dfd670a3487ccc2af01", "text": "renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(2)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.14\u2003Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.\u2014\n(1)\u2003Any person required to pay a tax imposed under this chapter, or to make a return, either or both, and who renders a return or makes a payment of a tax with intent to deceive or defraud the state, and to prevent the state from collecting the amount of taxes imposed by this chapter, or otherwise fails to comply with the provisions of this chapter for the taxable period for which any return is made, or any tax is paid, or any report is made to the department, may be required by the department to show cause at a time and place to be set by the department, after 10 days\u2019 notice in writing requiring such books, records, or papers as the department may require relating to the business of such person for such tax period, and the department may require such person, or persons, or their employee or employees to give testimony under oath and answer interrogatories by the department, or an assistant, respecting the sale, use, consumption, distribution, or storage rental or license for use of real or personal property or services within the state, or admissions collected therein, or the failure to make a true report thereof, as provided by this chapter, or failure to pay the true amount of the tax required to be paid under this chapter. At said hearing, in the event such person fails to produce such books, records, or papers, or to appear and answer questions within the scope of investigation relating to matters concerning taxes to be imposed under this chapter, or prevents or impedes his or her agents or employees from giving testimony, then the department is authorized under this chapter to estimate any unpaid deficiencies in taxes to be assessed against such person upon such information as may be available to it and to issue a distress warrant for the collection of such taxes, interest, or penalties estimated by him or her to be due and payable, and such assessment shall be deemed prima facie correct. In such cases said warrant shall be issued to any sheriff in the state where such person owns or possesses any property and such property as may be required to satisfy any such taxes, interest, or penalties shall be by such sheriff seized and sold under said distress warrant in the same manner as property is permitted to be seized and sold under distress warrants issued to secure the payments of delinquent taxes as hereinafter provided, and the department shall also have the right to writ of garnishment to subject any indebtedness due to the delinquent dealer by a third person in any goods, money, chattels, or effects of the delinquent dealer in the hands, possession, or control of the third person in the manner provided by law. Respecting the place for the holding of a hearing by the department or its agents as provided in this section, the person whose tax return or report being investigated may by written request to the department require the hearing be set at a place within the judicial circuit of Florida wherein the person\u2019s business is located or within the judicial circuit of Florida wherein such person\u2019s books and records are kept. If there is jeopardy to the revenue and jeopardy is asserted in or with an assessment, the department shall proceed in the manner specified for jeopardy assessment in s. 213.732.\n(2)\u2003Wherever returns are required to be made to the department hereunder the full amount of the taxes required to be paid as shown by said return shall be paid and accompany said return, and the failure to remit said full amount of taxes at the time of making said return shall cause said taxes to become delinquent. All taxes and all interest and penalties imposed under this chapter shall be paid to the department at Tallahassee, or to such designated offices throughout the state as the department may from time to time designate and in the form of remittance required by it.\n(3)\u2003The department may require all reports of", "start_char_idx": 649986, "end_char_idx": 654187, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f3c67650-1f17-47be-9de9-6e7d4dfd635f": {"__data__": {"id_": "f3c67650-1f17-47be-9de9-6e7d4dfd635f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3ff5191b-32cf-4cc0-ab4c-d5e00e1968d0", "node_type": null, "metadata": {}, "hash": "2344282a2560d5d41a7073d5b65a0d9f1e3d7ddf87c88dfd670a3487ccc2af01"}, "3": {"node_id": "93dba604-c05f-4f0a-a25b-32028fb40c7e", "node_type": null, "metadata": {}, "hash": "f01ba10426193bcf1c9112eef7b2ad00174e9805db713ef44b66bb2370d9e8be"}}, "hash": "c937719d060bf153b1c07bd89beb765e0ad86a69760cec31a0fc14270816318d", "text": "remittance required by it.\n(3)\u2003The department may require all reports of taxes to be paid under this chapter to be accompanied with a written statement, of the person or by an officer of any firm or corporation required to pay such taxes setting forth such facts as the department may reasonably require in order to advise the department as to the amount of taxes that are due and payable upon said return. Filing of return not accompanied by payment is prima facie evidence of conversion of the money due. Any person or any duly authorized corporation officer or agent, members of any firm or incorporated society, or organization who refuses to make a return and pay the taxes due, as required by the department and in the manner and in the form that the department may require, or to state in writing that the return is correct to the best of his or her knowledge and belief, as so required by the department, shall be subject to a penalty of 6 percent per annum of the amount due and shall upon conviction, be guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. The signing of a written return shall have the same legal effect as if made under oath without the necessity of appending such oath thereto.\n(4)\u2003In all cases where it is necessary to ensure compliance with this chapter, the department shall require a cash deposit, bond, or other security as a condition to a person obtaining or retaining a dealer\u2019s certificate of registration under this chapter. Such bond must be in the form and amount the department deems appropriate under the particular circumstances. A person failing to produce such cash deposit, bond, or other security is not entitled to obtain or retain a dealer\u2019s certificate of registration under this chapter, and the Department of Legal Affairs is hereby authorized to proceed by injunction, if requested by the Department of Revenue, to prevent such person from doing business subject to this chapter until such cash deposit, bond, or other security is posted with the department, and any temporary injunction for this purpose may be granted by any judge or chancellor authorized by law to grant injunctions. Any security required to be deposited may be sold by the department at public sale if necessary in order to recover any tax, interest, or penalty due. Notice of such sale may be served personally or by mail upon the person who deposited the security. If by mail, notice sent to the last known address as it appears on the records of the department is sufficient for the purpose of this requirement. Upon such sale, the surplus, if any, above the amount due under this chapter shall be returned to the person who deposited the security. The department may adopt rules necessary to administer this subsection. For the purpose of the cash deposit, bond, or other security required by this subsection, the term \u201cperson\u201d includes:\n(a)\u2003Those entities listed in s. 212.02(12).\n(b)\u2003An individual or entity owning a controlling interest in a business.\n(c)\u2003An individual or entity that acquired an ownership interest or a controlling interest in a business that would otherwise be liable for posting a cash deposit, bond, or other security, unless the department has determined that the individual or entity is not liable for the taxes, interest, or penalties described in s. 213.758.\n(d)\u2003An individual or entity seeking to obtain a dealer\u2019s certificate of registration for a business that will be operated at the same location as a previous business that would otherwise have been liable for posting a cash deposit, bond, or other security, if the individual or entity fails to provide evidence that the business was acquired for consideration in an arms-length transaction.\n(5)\u2003Any person entering into a contract for the repair, alteration, construction, or improvement of realty who is required to obtain a contractor\u2019s occupational license under the laws of this state shall, before entering into the performance of such contract, secure a dealer\u2019s certificate of registration, unless such person has held such contractor\u2019s occupational license for a period of at least 12 months immediately preceding the date of the contract. As a prerequisite for the issuance of such", "start_char_idx": 654195, "end_char_idx": 658446, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "93dba604-c05f-4f0a-a25b-32028fb40c7e": {"__data__": {"id_": "93dba604-c05f-4f0a-a25b-32028fb40c7e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f3c67650-1f17-47be-9de9-6e7d4dfd635f", "node_type": null, "metadata": {}, "hash": "c937719d060bf153b1c07bd89beb765e0ad86a69760cec31a0fc14270816318d"}, "3": {"node_id": "5d592d88-4eb1-4275-a8f8-1f6edcb01d68", "node_type": null, "metadata": {}, "hash": "7bf35313a17c5dec21c2152ab69fd83c01a93a06d49ec65d3b3743b32b810885"}}, "hash": "f01ba10426193bcf1c9112eef7b2ad00174e9805db713ef44b66bb2370d9e8be", "text": "preceding the date of the contract. As a prerequisite for the issuance of such dealer\u2019s certificate of registration, the dealer shall execute and file with the department a good and valid bond endorsed by a surety company authorized to do business in this state, or with sufficient sureties to be approved by the department, conditioned that all taxes which may accrue to the state under this chapter will be paid when due; provided, however, that any taxpayer may pay the tax in advance on any contract in lieu of furnishing bond. Every person failing to procure the certificate of registration required by this law shall be denied the right to perform such contract until he or she complies with such requirement, and the Department of Legal Affairs is hereby authorized to proceed by injunction, when so requested by the Department of Revenue, to prevent any activity in the performance of such contract until the certificate of registration is secured, and any temporary injunction enjoining the execution of such contract may be granted without notice by any judge or chancellor now authorized by law to grant injunctions. The bond shall remain in full force and effect during the terms of the contract or until such time as the department has issued a formal certificate of clearance stating that the tax due on the contract has been paid.\n(6)\u2003The department or any person authorized by it in writing is authorized to make and sign assessments, tax warrants, assignments of tax warrants and satisfaction of tax warrants.\n(7)(a)\u2003For purposes of collection and enforcement of taxes, penalties, and interest levied under this chapter, the department may issue subpoenas or subpoenas duces tecum compelling the attendance and testimony of witnesses and the production of books, records, written materials, and electronically recorded information. Subpoenas shall be issued with the written and signed approval of the executive director or his or her designee on written and sworn application by any employee of the department. The application must set forth the reason for the application, the name of the person subpoenaed, the time and place of appearance of the witness, and a description of any books, records, or electronically recorded information to be produced, together with a statement by the applicant that the department has unsuccessfully attempted other reasonable means of securing information and that the testimony of the witness or the written or electronically recorded materials sought in the subpoena are necessary for the collection of taxes, penalty, or interest or the enforcement of the taxes levied under this chapter. A subpoena shall be served in the manner provided by law and by the Florida Rules of Civil Procedure and shall be returnable only during regular business hours and at least 20 calendar days after the date of service of the subpoena. Any subpoena to which this subsection applies shall identify the taxpayer to whom the subpoena relates and to whom the records pertain and shall provide other information to enable the person subpoenaed to locate the records required under the subpoena. The department shall give notice to the taxpayer to whom the subpoena relates within 3 days of the day on which the service of the subpoena is made. Within 14 days after service of the subpoena, the person to whom the subpoena is directed may serve written objection to inspection or copying of any of the designated materials. If objection is made, the department shall not be entitled to inspect and copy the materials, except pursuant to an order of the circuit court. If an objection is made, the department may petition any circuit court for an order to comply with the subpoena. The subpoena shall contain a written notice of the right to object to the subpoena. Every subpoena served upon the witness or records custodian must be accompanied by a copy of the provisions of this subsection. If a person refuses to obey a subpoena or subpoena duces tecum, the department may apply to any circuit court of this state to enforce compliance with the subpoena. Witnesses shall be paid mileage and witness fees as authorized for witnesses in civil cases.\n(b)1.\u2003If any subpoena is served", "start_char_idx": 658445, "end_char_idx": 662665, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5d592d88-4eb1-4275-a8f8-1f6edcb01d68": {"__data__": {"id_": "5d592d88-4eb1-4275-a8f8-1f6edcb01d68", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "93dba604-c05f-4f0a-a25b-32028fb40c7e", "node_type": null, "metadata": {}, "hash": "f01ba10426193bcf1c9112eef7b2ad00174e9805db713ef44b66bb2370d9e8be"}, "3": {"node_id": "23ec9f5c-3bc2-4b63-ad62-5407ee8c2057", "node_type": null, "metadata": {}, "hash": "55c4ee8d34add7a4e63dad33730e27b2d52414af1fe7ddedd6e4398e986fdca9"}}, "hash": "7bf35313a17c5dec21c2152ab69fd83c01a93a06d49ec65d3b3743b32b810885", "text": "in civil cases.\n(b)1.\u2003If any subpoena is served on any person who is a third-party recordkeeper, and the subpoena requires the production of any portion of records made or kept of the business transactions or affairs of any person other than the person subpoenaed who is identified in the description of the record contained in the subpoena, then notice of the subpoena shall be given to any person to whom the records pertain and the taxpayer to whom the subpoena relates within 3 days of the day on which the service on the third-party recordkeeper is made. The notice shall be accompanied by a copy of the subpoena which has been served and shall contain directions for staying compliance with the subpoena under subparagraph (c)2.\n2.\u2003The notice shall be sufficient if, on or before the third day, the notice is delivered in hand to the person entitled to notice or is mailed by certified or registered mail to the last mailing address of the person or, in the absence of a last known address, is left with the person subpoenaed.\n3.\u2003For purposes of this subsection, \u201cthird-party recordkeeper\u201d means:\na.\u2003Any mutual savings bank, cooperative bank, domestic building and loan association, or other savings institution chartered and supervised as a savings and loan or similar association under federal or state law; a bank as defined in s. 581 of the Internal Revenue Code; or any credit union within the meaning of s. 501(c)(14)(A) of the Internal Revenue Code;\nb.\u2003Any consumer reporting agency as defined under s. 603(f) of the Fair Credit Reporting Act, 15 U.S.C. s. 1681a(f);\nc.\u2003Any person extending credit through the use of credit cards or similar devices;\nd.\u2003Any broker as defined in s. 3(a)(4) of the Securities Exchange Act of 1934, 15 U.S.C. s. 78c(a)(4);\ne.\u2003Any attorney;\nf.\u2003Any accountant;\ng.\u2003Any barter exchange as defined in s. 6045(c)(3) of the Internal Revenue Code; or\nh.\u2003Any regulated investment company as defined in s. 851 of the Internal Revenue Code.\n4.\u2003This paragraph does not apply to a subpoena served on the person with respect to whose liability the subpoena is issued or an officer or employee of the person; or to a subpoena to determine whether or not records of the business transactions or affairs of an identified person have been made or kept; or to a subpoena described in paragraph (f).\n(c)1.\u2003Notwithstanding any other law or rule of law, a person who is entitled to notice of a subpoena under paragraph (b) and the taxpayer to whom the subpoena relates shall have the right to intervene in any proceeding with respect to the enforcement of the subpoena under paragraph (a).\n2.\u2003Notwithstanding any other law or rule of law, a person who is entitled to notice of a subpoena under paragraph (b) and the taxpayer to whom the subpoena relates shall have the right to stay compliance with the subpoena if, not later than the 14th day after the day the notice is given in the manner provided in subparagraph (b)2.:\na.\u2003Notice in writing is given to the person subpoenaed not to comply with the subpoena.\nb.\u2003A copy of the notice not to comply with the subpoena is mailed by registered or certified mail to the person and to the department.\nc.\u2003Suit is filed against the department in the circuit court to stay compliance with the subpoena.\n(d)\u2003No examination of any records required to be produced under a subpoena as to which notice is required under paragraph (b) may be made:\n1.\u2003Before the expiration of the 14-day period allowed for the notice not to comply under subparagraph (c)2.; or\n2.\u2003When the requirements of subparagraph (c)2. have been met, except in accordance with an order issued by the circuit court authorizing examination of the records", "start_char_idx": 662690, "end_char_idx": 666371, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "23ec9f5c-3bc2-4b63-ad62-5407ee8c2057": {"__data__": {"id_": "23ec9f5c-3bc2-4b63-ad62-5407ee8c2057", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5d592d88-4eb1-4275-a8f8-1f6edcb01d68", "node_type": null, "metadata": {}, "hash": "7bf35313a17c5dec21c2152ab69fd83c01a93a06d49ec65d3b3743b32b810885"}, "3": {"node_id": "d7bb16fd-484b-4a4c-86c9-dac011c7c2bf", "node_type": null, "metadata": {}, "hash": "f7ddbb3fae5004863cecd3ec83d49e56581c06b5a37b706e7e1227681f36bd38"}}, "hash": "55c4ee8d34add7a4e63dad33730e27b2d52414af1fe7ddedd6e4398e986fdca9", "text": "in accordance with an order issued by the circuit court authorizing examination of the records or with the consent of the person staying compliance.\n(e)\u2003Any subpoena issued under paragraph (a) that does not identify the person with respect to whose liability the subpoena is issued may be served only after a proceeding in any circuit court in which the department establishes that:\n1.\u2003The subpoena relates to the investigation of a particular person or ascertainable group or class of persons.\n2.\u2003There is reasonable basis for believing that the person or group or class of persons may fail or may have failed to comply with any provision of state law.\n3.\u2003The information sought to be obtained from the examination of the records and the identity of the person or persons with respect to whose liability the subpoena is issued is not readily available from other sources.\n(f)\u2003In the case of a subpoena issued under paragraph (a), the provisions of subparagraph (b)1. and paragraph (c) do not apply if, upon petition by the department, a circuit court determines, on the basis of the facts and circumstances alleged, that there is reasonable cause to believe the giving of notice may lead to attempts to conceal, destroy, or alter records relevant to the examination, to prevent the communication of information from other persons through intimidation, bribery, or collusion, or to flee to avoid prosecution, testifying, or production of records.\n(g)1.\u2003Any circuit court has jurisdiction to hear and determine proceedings brought under paragraph (e) or paragraph (f). The determinations required to be made under paragraphs (e) and (f) shall be ex parte and shall be made solely upon the petition and supporting affidavits. An order denying the petition shall be deemed a final order that may be appealed.\n2.\u2003Except for cases the court considers of greater importance, any proceeding brought for the enforcement of any subpoena, or a proceeding under this subsection, and appeals, take precedence on the docket over all cases and shall be assigned for hearing and decided at the earliest practicable date.\n(h)\u2003The department shall by rule establish the rates and conditions for payments to reimburse reasonably necessary costs directly incurred by third-party recordkeepers in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by subpoena upon request of the department. The reimbursement shall be in addition to mileage and fees paid under paragraph (a).\n(i)1.\u2003Except as provided in subparagraph 2., an action initiated in circuit court pursuant to this subsection shall be filed in the circuit court in the county where:\na.\u2003The taxpayer to whom the subpoena relates resides or maintains his or her principal commercial domicile in this state;\nb.\u2003The person subpoenaed resides or maintains his or her principal commercial domicile in this state; or\nc.\u2003The person to whom the records pertain resides or maintains his or her principal commercial domicile in this state.\n2.\u2003Venue in an action initiated in circuit court pursuant to this subsection by a person who is not a resident of this state or does not maintain a commercial domicile in this state shall be in Leon County.\n3.\u2003Venue in an action initiated in circuit court pursuant to paragraph (e) shall be in the Second Judicial Circuit Court in and for Leon County.\nHistory.\u2014s. 14, ch. 26319, 1949; s. 9, ch. 29883, 1955; s. 24, ch. 57-1; s. 1, ch. 57-109; s. 2, ch. 59-426; ss. 1, 2, 3, ch. 59-449; s. 6, ch. 61-276; s. 7, ch. 63-253; s. 12, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 1,", "start_char_idx": 666333, "end_char_idx": 669940, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d7bb16fd-484b-4a4c-86c9-dac011c7c2bf": {"__data__": {"id_": "d7bb16fd-484b-4a4c-86c9-dac011c7c2bf", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "23ec9f5c-3bc2-4b63-ad62-5407ee8c2057", "node_type": null, "metadata": {}, "hash": "55c4ee8d34add7a4e63dad33730e27b2d52414af1fe7ddedd6e4398e986fdca9"}, "3": {"node_id": "9c3f4d83-6d51-4d88-b6f3-9f206f36b421", "node_type": null, "metadata": {}, "hash": "ad2c71788edac6a944cf8fd915251642be24ced443f43407db3a26bf546be668"}}, "hash": "f7ddbb3fae5004863cecd3ec83d49e56581c06b5a37b706e7e1227681f36bd38", "text": "ch. 65-371; s. 2, ch. 65-420; s. 1, ch. 65-2444; s. 11, ch. 67-180; ss. 11, 21, 35, ch. 69-106; s. 127, ch. 71-136; s. 2, ch. 73-240; s. 48, ch. 85-342; s. 77, ch. 86-152; ss. 19, 58, 90, ch. 87-6; s. 58, ch. 87-101; s. 23, ch. 91-224; s. 11, ch. 92-173; s. 13, ch. 92-315; s. 12, ch. 93-233; s. 1119, ch. 95-147; s. 10, ch. 97-99; s. 5, ch. 2014-40.\n212.15\u2003Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.\u2014\n(1)\u2003The taxes imposed by this chapter shall, except as provided in s. 212.06(5)(a)2.e., become state funds at the moment of collection and shall for each month be due to the department on the first day of the succeeding month and be delinquent on the 21st day of such month. All returns postmarked after the 20th day of such month are delinquent.\n(2)\u2003Any person who, with intent to unlawfully deprive or defraud the state of its moneys or the use or benefit thereof, fails to remit taxes collected or paid on behalf of a purchaser under this chapter commits theft of state funds, punishable as follows:\n(a)\u2003If the total amount of stolen revenue is less than $1,000, the offense is a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. Upon a second conviction, the offender commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Upon a third or subsequent conviction, the offender commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n(b)\u2003If the total amount of stolen revenue is $1,000 or more, but less than $20,000, the offense is a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n(c)\u2003If the total amount of stolen revenue is $20,000 or more, but less than $100,000, the offense is a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\n(d)\u2003If the total amount of stolen revenue is $100,000 or more, the offense is a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\nThe amount of stolen revenue may be aggregated in determining the grade of the offense.\n\n(3)\u2003Prosecution of a misdemeanor under this section shall commence no later than 2 years from the date of the offense. Prosecution of a felony under this section shall commence no later than 5 years from the date of the offense.\n(4)\u2003All taxes collected under this chapter shall be remitted to the department. In addition to criminal sanctions, the department is empowered, and it shall be its duty, when any tax becomes delinquent or is otherwise in jeopardy under this chapter, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collection, directed to all and singular the sheriffs of the state, and mail the warrant to the clerk of the circuit court of the county where any property of the taxpayer is located. Upon receipt of the warrant, the clerk of the circuit court shall record it, and thereupon the amount of the warrant shall become a lien on any real or personal property of the taxpayer in the same manner as a recorded judgment. The", "start_char_idx": 669993, "end_char_idx": 673187, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9c3f4d83-6d51-4d88-b6f3-9f206f36b421": {"__data__": {"id_": "9c3f4d83-6d51-4d88-b6f3-9f206f36b421", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d7bb16fd-484b-4a4c-86c9-dac011c7c2bf", "node_type": null, "metadata": {}, "hash": "f7ddbb3fae5004863cecd3ec83d49e56581c06b5a37b706e7e1227681f36bd38"}, "3": {"node_id": "cb4805d5-cd9b-4cb7-9f7f-350c8b755520", "node_type": null, "metadata": {}, "hash": "c7878cd0d0d3f2321350119c89dbd71c3842923444bf15baf6f9d7e9e66b91a1"}}, "hash": "ad2c71788edac6a944cf8fd915251642be24ced443f43407db3a26bf546be668", "text": "real or personal property of the taxpayer in the same manner as a recorded judgment. The department may issue a tax execution to enforce the collection of taxes imposed by this chapter and deliver it to any sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for his or her services in executing the warrant to be collected. The department may also have a writ of garnishment to subject any indebtedness due to the delinquent dealer by a third person in any goods, money, chattels, or effects of the delinquent dealer in the hands, possession, or control of the third person in the manner provided by law for the payment of the tax due. Upon payment of the execution, warrant, judgment, or garnishment, the department shall satisfy the lien of record within 30 days. If there is jeopardy to the revenue and jeopardy is asserted in or with an assessment, the department shall proceed in the manner specified for jeopardy assessment in s. 213.732.\nHistory.\u2014s. 15, ch. 26319, 1949; s. 12, ch. 26871, 1951; s. 3, ch. 59-426; s. 7, ch. 61-276; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 12, ch. 67-180; s. 1, ch. 69-267; ss. 21, 35, ch. 69-106; s. 1, ch. 71-8; s. 42, ch. 71-355; s. 54, ch. 78-95; s. 5, ch. 79-359; s. 18, ch. 81-178; s. 118, ch. 81-259; s. 91, ch. 87-6; s. 59, ch. 87-101; s. 9, ch. 87-402; s. 24, ch. 91-224; s. 14, ch. 92-315; s. 13, ch. 93-233; s. 1120, ch. 95-147; s. 11, ch. 97-99; s. 6, ch. 2019-167; s. 23, ch. 2021-31.\n212.151\u2003Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.\u2014\n(1)\u2003All suits brought hereafter by the department against any retailer, dealer, or vendor for any violation of this chapter, and for the purpose of effecting collection of any tax due from any dealer, including garnishment proceedings regardless of the amount, shall be brought thereon in the circuit courts of this state having jurisdiction of the subject matter.\n(2)\u2003Every retailer, dealer or vendor not qualified to do business in this state shall designate with the department an agent for service within the state, for the purpose of enforcing this chapter. If a retailer, dealer or vendor has not designated, or shall fail to designate, with the department an agent for service within the state, then the Secretary of State shall be deemed the agent for service, or any agent or employee of the retailer, dealer or vendor within the state shall be deemed agent for service.\nHistory.\u2014s. 10, ch. 29883, 1955; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 13, ch. 67-180; ss. 10, 21, 35, ch. 69-106.\n212.16\u2003Importation of goods; permits; seizure for noncompliance; procedure; review.\u2014\n(1)\u2003For the protection of the revenue of this state, to prevent the illegal importation of tangible personal property which is subject to tax in this state, and to strengthen and make more effective the manner and method of enforcing payment of the tax imposed by this chapter, the department is hereby authorized and empowered to put into operation a system of permits whereby any person or dealer as defined in this chapter may import tangible personal property by truck, automobile, or other means of transportation other than a common carrier, without having said truck,", "start_char_idx": 673143, "end_char_idx": 676533, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cb4805d5-cd9b-4cb7-9f7f-350c8b755520": {"__data__": {"id_": "cb4805d5-cd9b-4cb7-9f7f-350c8b755520", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9c3f4d83-6d51-4d88-b6f3-9f206f36b421", "node_type": null, "metadata": {}, "hash": "ad2c71788edac6a944cf8fd915251642be24ced443f43407db3a26bf546be668"}, "3": {"node_id": "d4a84db5-4919-4b4e-b270-88a194c155a5", "node_type": null, "metadata": {}, "hash": "613e51a2994a8990bbbfe9b4f1d781edbbd47701f0b89b19a8e96c59648e8342"}}, "hash": "c7878cd0d0d3f2321350119c89dbd71c3842923444bf15baf6f9d7e9e66b91a1", "text": "or other means of transportation other than a common carrier, without having said truck, automobile, or other means of transportation, seized and subjected to legal proceedings for its forfeiture. Such system of permits shall require the person or dealer who desires to import tangible personal property into this state, which property is subject to tax imposed by this chapter, to apply to the department or its designated agent for a certificate of registration and a permit stating the kind of vehicle used, the name of the driver, the license number of the vehicle, the kind or character of tangible personal property to be imported, the date, the name and address of the consignee and such other information as the department may deem necessary to prevent the illegal transportation of tangible personal property into this state. Such certificate of registration and permit shall be free of cost to the applicant and forms for such certificate of registration and permit may be obtained from the department or its designated agents.\n(2)\u2003The importation into this state of tangible personal property which is subject to tax, by truck, automobile, or other means of transportation other than a common carrier without having first obtained a certificate of registration and permit as hereinabove described (if the tax imposed by this chapter on the said tangible personal property has not been paid), shall be construed as an attempt to evade payment of the said tax and the same is hereby prohibited and the said truck, automobile, or other means of transportation, other than that of common carrier, and said taxable property may be seized by the department in order to secure the same as evidence in a trial and the same shall be subject to forfeiture and sale in the manner provided for in this chapter. No certificate of registration or permit shall be required to transport personal effects of a driver, owner, or passengers of any private automobile or carrier vehicle not engaged in carrying goods for resale within the state. The department may issue a certificate of registration and permit to a person who is regularly or frequently importing into this state tangible personal property in trucks owned by him or her in connection with the person\u2019s own business, requiring that reports, copies of sales documents, and other information may be filed at regular or frequent intervals with the department after importation of tangible personal property subject to the tax, and the department may require as a condition for the issuance of such certificate of registration and permit that such person post a bond payable to the department in an amount sufficient to guarantee payment of the tax on such goods as may be imported by such person, which amount the department shall set.\n(3)\u2003Subject to the above stated exception of private vehicles, any truck, automobile, or other means of transportation other than a common carrier which is used to import into this state tangible personal property which is subject to tax under this chapter, together with the contents thereof, is hereby declared to be contraband and subject to confiscation unless a certificate of registration and permit as hereinabove described was first obtained. The department may confiscate any such truck, automobile, or other means of transportation other than a common carrier together with its contents whenever the same is found to be importing without the certificate of registration and permit tangible personal property, the sale or use of which is taxable under this chapter. Such permit shall be posted in or on the vehicle or made immediately available for inspection. The department or its agent is authorized hereby to turn over to any sheriff or constable for safekeeping any vehicle or property seized hereunder, and such sheriff or constable shall collect from the vehicle owner costs provided by the general law for performing similar service.\n(4)\u2003Upon seizure for confiscation, the department or its representatives shall appraise the value of the vehicle and its said contents according to its best judgment and shall deliver to the person, if any found in possession of such property, a receipt showing the fact of seizure, from whom seized, the place of seizure, a description of the vehicle and contents seized. A copy of said receipt shall be filed in the office of the department and shall be open to public inspection.\n(5)\u2003The department, or any", "start_char_idx": 676532, "end_char_idx": 680983, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d4a84db5-4919-4b4e-b270-88a194c155a5": {"__data__": {"id_": "d4a84db5-4919-4b4e-b270-88a194c155a5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cb4805d5-cd9b-4cb7-9f7f-350c8b755520", "node_type": null, "metadata": {}, "hash": "c7878cd0d0d3f2321350119c89dbd71c3842923444bf15baf6f9d7e9e66b91a1"}, "3": {"node_id": "c4c9854c-d96e-4f50-a3f9-11751b7df22e", "node_type": null, "metadata": {}, "hash": "1aa326ab21468c68b4f894d394e7e66d7075d1efea8507c0091e949a927a78d7"}}, "hash": "613e51a2994a8990bbbfe9b4f1d781edbbd47701f0b89b19a8e96c59648e8342", "text": "shall be open to public inspection.\n(5)\u2003The department, or any representative of the department, shall within 30 days advertise the said vehicle and its contents or other property so seized for sale to the highest bidder by one proper notice in a newspaper published in the county where the property is to be sold, if the county has such a newspaper, if there is no newspaper in such county, then by notice on the courthouse door, at least 30 days prior to the date of sale and contain a description of the vehicle and property to be sold.\n(6)\u2003Any person claiming any property so seized as contraband goods may, at any time before the sale, file with the department, at Tallahassee, a claim in writing stating his or her interest in the article seized. The department shall determine the claim.\n(7)\u2003In the event the ruling of the department is favorable to the claimant, the department shall deliver to the claimant the vehicle or property so seized. If the ruling of the department is adverse to the claimant, the department shall proceed to sell such contraband goods in accordance with the foregoing provisions of this chapter. The expense of storage and transportation shall be adjudged as part of the cost of the proceedings in such manner as the department shall fix pending any proceeding to recover a vehicle or other property seized under this chapter. The department may order delivery thereof to any claimant who shall execute with one or more sureties, approved by the department, and deliver to the department, a bond in favor of the state for the payment of a sum double the appraised value thereof as of the time of any hearing; and if the vehicle or other property is not returned at the time of the hearing, the bond shall stand in lieu of, and be forfeited in the same manner as, such vehicle or other property.\n(8)\u2003The confiscated vehicle or goods shall not be sold pending any judicial review but shall be stored by the department until the final disposition of said case.\n(9)\u2003Within the discretion of the department, the claimant may be awarded possession of the confiscated goods pending any judicial review; however, the claimant shall be required to execute a bond payable to the state in an amount double the value of the property seized, the sureties to be approved by the department. The condition of the bond shall be that the obligors shall pay to the state the full value of the vehicle or goods seized unless upon certiorari the decision of the department shall be reversed and the property awarded to the claimant.\n(10)\u2003If no claim is interposed, such vehicle or other goods shall be forfeited without further proceedings and the same sold as hereinabove provided. The above procedure is the sole remedy of any claimant, and no court shall have jurisdiction to interfere therewith by replevin, injunction, or supersedeas or in any other manner.\n(11)\u2003Any funds derived from the sale of confiscated vehicles or other goods shall be distributed or allocated in the same manner as other funds derived from the taxing statute.\nHistory.\u2014s. 16, ch. 26319, 1949; s. 8, ch. 61-276; s. 4, ch. 63-512; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 54, ch. 78-95; s. 1121, ch. 95-147.\n212.17\u2003Tax credits or refunds.\u2014\n(1)(a)\u2003If purchases are returned to a dealer by the purchaser or consumer after the tax imposed by this chapter has been collected from or charged to the account of the consumer or user, the dealer is entitled to reimbursement of the amount of tax collected or charged by the dealer, in the manner prescribed by the department.\n(b)\u2003A registered dealer that purchases property for the dealer\u2019s own use, pays tax on acquisition, and sells the property subsequent to acquisition without having", "start_char_idx": 681005, "end_char_idx": 684767, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c4c9854c-d96e-4f50-a3f9-11751b7df22e": {"__data__": {"id_": "c4c9854c-d96e-4f50-a3f9-11751b7df22e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d4a84db5-4919-4b4e-b270-88a194c155a5", "node_type": null, "metadata": {}, "hash": "613e51a2994a8990bbbfe9b4f1d781edbbd47701f0b89b19a8e96c59648e8342"}, "3": {"node_id": "196b460c-5d8b-4de9-8510-ce7013db9777", "node_type": null, "metadata": {}, "hash": "44d95f5a51b4b20b22bf9b32e38ba89405e31a96eeeef0c789efa6c4a3b00ed0"}}, "hash": "1aa326ab21468c68b4f894d394e7e66d7075d1efea8507c0091e949a927a78d7", "text": "pays tax on acquisition, and sells the property subsequent to acquisition without having used the property is entitled to reimbursement, in the manner prescribed by the department, of the amount of tax paid on the property\u2019s acquisition.\n(c)\u2003If the tax has not been remitted by a dealer to the department, the dealer may deduct the same in submitting his or her return upon receipt of a signed statement by the dealer as to the gross amount of such refunds during the period covered by the signed statement, which may not be longer than 90 days. The department shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected or paid. Such memorandum shall be accepted by the department at full face value from the dealer to whom it is issued upon the remittance of subsequent taxes accrued under this chapter. If a dealer has retired from business and filed a final return, a refund of tax may be made if it can be established to the satisfaction of the department that the tax was not due.\n(2)\u2003A dealer who has paid the tax imposed by this chapter on tangible personal property sold under a retained title, conditional sale, or similar contract, or under a contract in which the dealer retains a security interest in the property pursuant to chapter 679, may take credit or obtain a refund for the tax paid by the dealer on the unpaid balance due him or her when he or she repossesses the property, with or without judicial process, within 12 months after the month in which the property was repossessed. If such repossessed property is resold, the sale is subject in all respects to the tax imposed by this chapter.\n(3)\u2003Except as provided in subsection (4), a dealer who has paid the tax imposed by this chapter on tangible personal property or services may take a credit or obtain a refund for any tax paid by the dealer on the unpaid balance due on worthless accounts within 12 months after the month in which the bad debt has been charged off for federal income tax purposes. If any accounts so charged off for which a credit or refund has been obtained are subsequently, in whole or in part, paid to the dealer, the amount so paid shall be included in the first return filed after such collection and the tax paid accordingly.\n(4)\u2003With respect to the payment of taxes on purchases made through a private-label credit card program:\n(a)\u2003If consumer accounts or receivables are found to be worthless or uncollectible, the dealer may claim a credit for, or obtain a refund of, the tax remitted by the dealer on the unpaid balance due if:\n1.\u2003The accounts or receivables have been charged off as bad debt on the lender\u2019s books and records on or after January 1, 2014;\n2.\u2003A credit was not previously claimed and a refund was not previously allowed on any portion of the accounts or receivables; and\n3.\u2003The credit or refund is claimed within 12 months after the month in which the bad debt has been charged off by the lender for federal income tax purposes.\n(b)\u2003If the dealer or the lender subsequently collects, in whole or in part, the accounts or receivables for which a credit or refund has been granted under paragraph (a), the dealer shall include the taxable percentage of the amount collected in the first return filed after the collection and pay the tax on the portion of that amount for which a credit or refund was granted.\n(c)\u2003The credit or refund allowed includes all credit sale transaction amounts that are outstanding in the specific private-label credit card account or receivable at the time the account or receivable is charged off, regardless of the date on which the credit sale transaction actually occurred.\n(d)\u2003A dealer must use one of the following methods to determine the amount of the credit or refund:\n1.\u2003An apportionment method to substantiate the amount of tax imposed under this chapter which is included in the bad debt to which the credit or refund applies. The method must use the dealer\u2019s Florida and non-Florida sales, the dealer\u2019s taxable and nontaxable sales, and the amount of tax the", "start_char_idx": 684746, "end_char_idx": 688831, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "196b460c-5d8b-4de9-8510-ce7013db9777": {"__data__": {"id_": "196b460c-5d8b-4de9-8510-ce7013db9777", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c4c9854c-d96e-4f50-a3f9-11751b7df22e", "node_type": null, "metadata": {}, "hash": "1aa326ab21468c68b4f894d394e7e66d7075d1efea8507c0091e949a927a78d7"}, "3": {"node_id": "0d254633-898b-40cc-afb6-1a19058ff560", "node_type": null, "metadata": {}, "hash": "3d9366603b97bf51b2081f6449b0bbb695941fcae5dd5bbe1f467a39490bbf18"}}, "hash": "44d95f5a51b4b20b22bf9b32e38ba89405e31a96eeeef0c789efa6c4a3b00ed0", "text": "taxable and nontaxable sales, and the amount of tax the dealer remitted to this state; or\n2.\u2003A specified percentage of the accounts or receivables giving rise to the credit or refund, which is derived from a sampling of the dealer\u2019s or lender\u2019s records in accordance with a methodology agreed upon by the department and the dealer.\n(e)\u2003For purposes of computing the credit or refund, payments on the accounts or receivables shall be allocated based on the terms and conditions of the contract between the dealer or lender and the consumer.\n(f)\u2003The credit or refund for tax on bad debt may be claimed on any return filed by an entity related by a direct or indirect common ownership of 50 percent or more.\n(g)\u2003The amount of the credit or refund that a dealer is eligible to recover under this subsection is limited to 64.4 percent of the tax paid to the department which is attributable to bad debt.\n(h)\u2003As used in this subsection, the term:\n1.\u2003\u201cDealer\u2019s affiliates\u201d means an entity affiliated with the dealer under 26 U.S.C. s. 1504 or an entity that would be an affiliate under that section if the entity were a corporation.\n2.\u2003\u201cLender\u201d means a person who owns or has owned a private-label credit card account or an interest in a private-label credit card receivable that:\na.\u2003The person purchased directly from a dealer who remitted the tax imposed under this chapter or from the dealer\u2019s affiliates, or that was transferred from a third party;\nb.\u2003The person originated pursuant to that person\u2019s contract with a dealer who remitted the tax imposed under this chapter or with the dealer\u2019s affiliates; or\nc.\u2003Is affiliated in the manner described under 26 U.S.C. s. 1504, regardless of whether the different entities are corporations, with a person described in sub-subparagraph a. or sub-subparagraph b. or with an assignee or other transferee of such person.\n3.\u2003\u201cPrivate-label credit card\u201d means a charge card or credit card that carries, refers to, or is branded with the name or logo of a dealer and can be used for purchases from the dealer whose name or logo appears on the card or for purchases from the dealer\u2019s affiliates or franchises.\n(5)\u2003If admissions, license fees, rental payments, or payments for services are made and returned to payors after the taxes have been paid, the department shall return or credit the taxpayer for taxes paid on the moneys returned in the same manner as provided for returns or credits of taxes if purchases or tangible personal property are returnable to a dealer.\n(6)\u2003The department shall:\n(a)\u2003Design, prepare, print and furnish to all dealers, except dealers filing through electronic data interchange, or make available or prescribe to the dealers, all necessary forms for filing returns and instructions to ensure a full collection from dealers and an accounting for the taxes due. The failure of a dealer to secure such forms does not relieve the dealer from the payment of the tax at the time and in the manner provided.\n(b)\u2003Prescribe the format and instructions necessary for filing returns in a manner that is initiated through an electronic data interchange to ensure a full collection from dealers and an accounting for the taxes due. The failure of a dealer to use such format does not relieve the dealer from the payment of the tax at the time and in the manner provided.\n(7)\u2003The department and its assistants are authorized and empowered to administer the oath for the purpose of enforcing and administering this chapter.\n(8)\u2003The department may adopt rules to administer and enforce this section.\nHistory.\u2014s. 17, ch. 26319, 1949; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s.", "start_char_idx": 688862, "end_char_idx": 692502, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0d254633-898b-40cc-afb6-1a19058ff560": {"__data__": {"id_": "0d254633-898b-40cc-afb6-1a19058ff560", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "196b460c-5d8b-4de9-8510-ce7013db9777", "node_type": null, "metadata": {}, "hash": "44d95f5a51b4b20b22bf9b32e38ba89405e31a96eeeef0c789efa6c4a3b00ed0"}, "3": {"node_id": "ae198b70-e8b4-4fbc-aa26-61efd2d46557", "node_type": null, "metadata": {}, "hash": "cba7fbf0cb0df53ac92de8e8b404169fe1ef406c1031fb404f34fa9c19eaeecd"}}, "hash": "3d9366603b97bf51b2081f6449b0bbb695941fcae5dd5bbe1f467a39490bbf18", "text": "5, ch. 65-371; s. 2, ch. 65-420; s. 14, ch. 67-180; s. 1, ch. 67-518; ss. 21, 35, ch. 69-106; s. 1, ch. 78-23; s. 4, ch. 78-59; s. 78, ch. 86-152; s. 20, ch. 87-6; s. 1122, ch. 95-147; s. 5, ch. 98-142; s. 20, ch. 98-200; s. 14, ch. 98-342; s. 13, ch. 2014-38.\n212.18\u2003Administration of law; registration of dealers; rules.\u2014\n(1)\u2003The cost of preparing and distributing the reports, forms, and paraphernalia for the collection of said tax and the inspection and enforcement duties required herein shall be borne by the revenue produced by this chapter, provisions for which are hereinafter made.\n(2)\u2003The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties imposed by this chapter. It has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter in order that there shall not be collected on the average more than the rate levied herein. The department is authorized to and it shall provide by rule a method for accomplishing this end. It shall prepare instructions to all persons required by this chapter to collect and remit the tax to guide such persons in the proper collection and remission of such tax and to instruct such persons in the practices that may be necessary for the purpose of enforcement of this chapter and the collection of the tax imposed hereby. The use of tokens in the collection of this tax is hereby expressly forbidden and prohibited.\n(3)(a)\u2003A person desiring to engage in or conduct business in this state as a dealer, or to lease, rent, or let or grant licenses in living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, or tourist or trailer camps that are subject to tax under s. 212.03, or to lease, rent, or let or grant licenses in real property, and a person who sells or receives anything of value by way of admissions, must file with the department an application for a certificate of registration for each place of business. The application must include the names of the persons who have interests in such business and their residences, the address of the business, and other data reasonably required by the department. However, owners and operators of vending machines or newspaper rack machines are required to obtain only one certificate of registration for each county in which such machines are located. The department, by rule, may authorize a dealer that uses independent sellers to sell its merchandise to remit tax on the retail sales price charged to the ultimate consumer in lieu of having the independent seller register as a dealer and remit the tax. The department may appoint the county tax collector as the department\u2019s agent to accept applications for registrations. The application must be submitted to the department before the person, firm, copartnership, or corporation may engage in such business.\n(b)\u2003The department, upon receipt of such application, shall grant to the applicant a separate certificate of registration for each place of business, which may be canceled by the department or its designated assistants for any failure by the certificateholder to comply with this chapter. The certificate is not assignable and is valid only for the person, firm, copartnership, or corporation to which it is issued. The certificate must be placed in a conspicuous place in the business or businesses for which it is issued and must be displayed at all times. Except as provided in this subsection, a person may not engage in business as a dealer or in leasing, renting, or letting of or granting licenses in living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps, or real property, or sell or receive anything of value by way of admissions, without a valid certificate. A person may not receive a license from", "start_char_idx": 692521, "end_char_idx": 696409, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ae198b70-e8b4-4fbc-aa26-61efd2d46557": {"__data__": {"id_": "ae198b70-e8b4-4fbc-aa26-61efd2d46557", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0d254633-898b-40cc-afb6-1a19058ff560", "node_type": null, "metadata": {}, "hash": "3d9366603b97bf51b2081f6449b0bbb695941fcae5dd5bbe1f467a39490bbf18"}, "3": {"node_id": "5142cfc7-7b2c-414b-9f2f-212712b891c2", "node_type": null, "metadata": {}, "hash": "8d53c2561af32dc56cd703681b7e91f2b513d7e9ab301e0fcbac2e39a0995e6a"}}, "hash": "cba7fbf0cb0df53ac92de8e8b404169fe1ef406c1031fb404f34fa9c19eaeecd", "text": "way of admissions, without a valid certificate. A person may not receive a license from any authority within the state to engage in any such business without a valid certificate. A person may not engage in the business of selling or leasing tangible personal property or services as a dealer; engage in leasing, renting, or letting of or granting licenses in living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, or tourist or trailer camps that are taxable under this chapter, or real property; or engage in the business of selling or receiving anything of value by way of admissions without a valid certificate.\n1(c)\u2003A marketplace provider that is a dealer under this chapter or a person who is required to collect and remit sales tax on remote sales must file with the department an application for a certificate of registration electronically.\n(d)1.\u2003A person who engages in acts requiring a certificate of registration under this subsection and who fails or refuses to register commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Such acts are subject to injunctive proceedings as provided by law. A person who engages in acts requiring a certificate of registration and who fails or refuses to register is also subject to a $100 registration fee. However, the department may waive the registration fee if it finds that the failure to register was due to reasonable cause and not to willful negligence, willful neglect, or fraud.\n2.a.\u2003A person who willfully fails to register after the department provides notice of the duty to register as a dealer commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.\nb.\u2003The department shall provide written notice of the duty to register to the person by personal service or by sending notice by registered mail to the person\u2019s last known address. The department may provide written notice by both methods described in this sub-subparagraph.\n(e)\u2003In addition to the certificate of registration, the department shall provide to each newly registered dealer an initial resale certificate that will be valid for the remainder of the period of issuance. The department shall provide each active dealer with an annual resale certificate. For purposes of this section, the term \u201cactive dealer\u201d means a person who is currently registered with the department and who is required to file at least once during each applicable reporting period.\n(f)\u2003The department may revoke a dealer\u2019s certificate of registration if the dealer fails to comply with this chapter. Before revocation of a dealer\u2019s certificate of registration, the department must schedule an informal conference at which the dealer may present evidence regarding the department\u2019s intended revocation or enter into a compliance agreement with the department. The department must notify the dealer of its intended action and the time, place, and date of the scheduled informal conference by written notification sent by United States mail to the dealer\u2019s last known address of record furnished by the dealer on a form prescribed by the department. The dealer is required to attend the informal conference and present evidence refuting the department\u2019s intended revocation or enter into a compliance agreement with the department which resolves the dealer\u2019s failure to comply with this chapter. The department shall issue an administrative complaint under s. 120.60 if the dealer fails to attend the department\u2019s informal conference, fails to enter into a compliance agreement with the department resolving the dealer\u2019s noncompliance with this chapter, or fails to comply with the executed compliance agreement.\n1(g)\u2003As used in this paragraph, the term \u201cexhibitor\u201d means a person who enters into an agreement authorizing the display of tangible personal property or services at a convention or a trade show. The following provisions apply to the registration of exhibitors as dealers under this chapter:\n1.\u2003An exhibitor whose agreement prohibits the sale of tangible personal property or services subject to the tax imposed in", "start_char_idx": 696365, "end_char_idx": 700521, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5142cfc7-7b2c-414b-9f2f-212712b891c2": {"__data__": {"id_": "5142cfc7-7b2c-414b-9f2f-212712b891c2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ae198b70-e8b4-4fbc-aa26-61efd2d46557", "node_type": null, "metadata": {}, "hash": "cba7fbf0cb0df53ac92de8e8b404169fe1ef406c1031fb404f34fa9c19eaeecd"}, "3": {"node_id": "bf5e46ce-aa72-403e-a06f-37bb44d468f8", "node_type": null, "metadata": {}, "hash": "c57d8e57b717d2a9c04c7b8a6880c0d47249993e320311594cf2749b923398ce"}}, "hash": "8d53c2561af32dc56cd703681b7e91f2b513d7e9ab301e0fcbac2e39a0995e6a", "text": "agreement prohibits the sale of tangible personal property or services subject to the tax imposed in this chapter is not required to register as a dealer.\n2.\u2003An exhibitor whose agreement provides for the sale at wholesale only of tangible personal property or services subject to the tax imposed by this chapter must obtain a resale certificate from the purchasing dealer but is not required to register as a dealer.\n3.\u2003An exhibitor whose agreement authorizes the retail sale of tangible personal property or services subject to the tax imposed by this chapter must register as a dealer and collect the tax on such sales.\n4.\u2003An exhibitor who makes a remote sale pursuant to s. 212.0596 must register as a dealer.\nA person who conducts a convention or a trade show must make his or her exhibitor\u2019s agreements available to the department for inspection and copying.\n\n(4)\u2003The department is hereby given the authority to purchase such supplies and equipment as may be necessary and incur any other necessary expenses as are proper for the enforcement and administration of this chapter.\nHistory.\u2014s. 18, ch. 26319, 1949; s. 9, ch. 61-276; s. 7, ch. 63-253; s. 13, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 15, ch. 67-180; ss. 21, 35, ch. 69-106; s. 128, ch. 71-136; s. 5, ch. 78-59; s. 54, ch. 78-95; s. 2, ch. 82-75; s. 74, ch. 83-217; s. 79, ch. 86-152; ss. 21, 92, ch. 87-6; s. 60, ch. 87-101; s. 10, ch. 87-402; s. 76, ch. 88-130; s. 43, ch. 89-356; s. 33, ch. 90-203; s. 241, ch. 91-224; s. 20, ch. 92-320; s. 9, ch. 94-314; s. 12, ch. 94-353; s. 1501, ch. 95-147; s. 1, ch. 96-299; s. 27, ch. 97-99; s. 7, ch. 98-140; s. 6, ch. 98-142; s. 21, ch. 98-200; s. 19, ch. 99-208; s. 4, ch. 99-239; s. 1, ch. 2000-206; s. 29, ch. 2002-218; s. 6, ch. 2014-40; s. 29, ch. 2017-36; s. 12, ch. 2021-2.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n1212.181\u2003Determination of business address situs, distributions, and adjustments.\u2014\n(1)\u2003For each certificate of registration issued pursuant to s. 212.18(3)(b), the department shall assign the place of business to a county based on the location address provided at the time of registration or at the time the dealer notifies the department of a change in a business location address.\n(2)(a)\u2003Each county that furnishes to the department information needed to update the electronic database created and maintained pursuant to s. 202.22(2)(a), including addresses of new developments, changes in addresses, annexations, incorporations, reorganizations, and any other changes in jurisdictional boundaries within the county, must specify an effective date, which must be the next", "start_char_idx": 700510, "end_char_idx": 703672, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bf5e46ce-aa72-403e-a06f-37bb44d468f8": {"__data__": {"id_": "bf5e46ce-aa72-403e-a06f-37bb44d468f8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5142cfc7-7b2c-414b-9f2f-212712b891c2", "node_type": null, "metadata": {}, "hash": "8d53c2561af32dc56cd703681b7e91f2b513d7e9ab301e0fcbac2e39a0995e6a"}, "3": {"node_id": "6c2ada81-0201-44bb-b5a5-76a25525061c", "node_type": null, "metadata": {}, "hash": "c5b2c7df5f9b1e53474eea293d963c36f49e14a3444942db01955aa7d3121873"}}, "hash": "c57d8e57b717d2a9c04c7b8a6880c0d47249993e320311594cf2749b923398ce", "text": "boundaries within the county, must specify an effective date, which must be the next ensuing January 1 or July 1, and must be furnished to the department at least 120 days before the effective date. A county that provides notification to the department at least 120 days before the effective date that it has reviewed the database and has no changes for the ensuing January 1 or July 1 satisfies the requirement of this paragraph.\n(b)\u2003A county that imposes a tourist development tax in a subcounty special district pursuant to s. 125.0104(3)(b) must identify the subcounty special district addresses to which the tourist development tax applies as part of the address information submission required under paragraph (a). This paragraph does not apply to counties that self-administer the tax pursuant to s. 125.0104(10).\n(c)\u2003The department shall update the electronic database created and maintained under s. 202.22(2)(a) using the information furnished by local taxing jurisdictions under paragraph (a) and shall ensure each business location is correctly assigned to the applicable county pursuant to subsection (1). Each update must specify the effective date as the next ensuing January 1 or July 1 and must be posted by the department on a website not less than 90 days before the effective date.\n(3)(a)\u2003For distributions made pursuant to ss. 125.0104 and 212.20(6)(a), (b), and (d)2., misallocations occurring solely due to the assignment of an address to an incorrect county will be corrected prospectively only from the date the department is made aware of the misallocation, subject to the following:\n1.\u2003If the county that should have received the misallocated distributions followed the notification and timing provisions in subsection (2) for the affected periods, such misallocations may be adjusted by prorating current and future distributions for the period the misallocation occurred, not to exceed 36 months from the date the department is made aware of the misallocation.\n2.\u2003If the county that received the misallocated distribution followed the notification and timing provisions in subsection (2) for the affected periods and the county that should have received the misallocation did not, the correction shall apply only prospectively from the date the department is made aware of the misallocation.\n(b)\u2003Nothing in this subsection prevents affected counties from determining an alternative method of adjustment pursuant to an interlocal agreement. Affected counties with an interlocal agreement must provide a copy of the interlocal agreement specifying an alternative method of adjustment to the department within 90 days after the date of the department\u2019s notice of the misallocation.\n(4)\u2003The department may adopt rules to administer this section, including rules establishing procedures and forms.\nHistory.\u2014s. 21, ch. 2020-10.\n1Note.\u2014Section 32, ch. 2020-10, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by this act to ss. 206.05, 206.8741, 206.90, 212.05, 213.21, and 220.1105, Florida Statutes, and the creation of ss. 212.134 and 212.181, Florida Statutes, by this act. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(2)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.183\u2003Rules for self-accrual of sales tax.\u2014The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following circumstances:\n(1)\u2003Where authorized by law for holders of direct pay", "start_char_idx": 703687, "end_char_idx": 707554, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6c2ada81-0201-44bb-b5a5-76a25525061c": {"__data__": {"id_": "6c2ada81-0201-44bb-b5a5-76a25525061c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bf5e46ce-aa72-403e-a06f-37bb44d468f8", "node_type": null, "metadata": {}, "hash": "c57d8e57b717d2a9c04c7b8a6880c0d47249993e320311594cf2749b923398ce"}, "3": {"node_id": "2618a59c-d6ed-4df3-aed2-c8385d94c7d2", "node_type": null, "metadata": {}, "hash": "ca15d0e89471536898e39872d3a319f7a9cad4a1a40608de318a5e04e427cab8"}}, "hash": "c5b2c7df5f9b1e53474eea293d963c36f49e14a3444942db01955aa7d3121873", "text": "circumstances:\n(1)\u2003Where authorized by law for holders of direct pay permits.\n(2)\u2003Where tangible personal property is subject to tax on a prorated basis, and the proration factor is based upon characteristics of the purchaser.\n(3)\u2003Where the taxable status of types of tangible personal property will be known only upon use.\n(4)\u2003For commercial rentals where the purchaser rents from a number of independent property owners who, apart from rentals to the purchaser in question, would otherwise not be obligated to register as dealers.\n(5)\u2003Where the purchaser makes purchases in excess of $10 million per year of tangible personal property in any county.\n(6)\u2003When the purchaser makes purchases of promotional materials as defined in s. 212.06(11) and at the time of purchase, the purchaser does not know whether the materials will be exported outside this state.\n(7)\u2003For commercial rentals where the purchaser, who is required to remit sales tax electronically as provided under s. 213.755, rents from a number of independent property owners.\nHistory.\u2014s. 32, ch. 87-6; s. 19, ch. 87-101; s. 36, ch. 87-548; s. 3, ch. 92-168; s. 14, ch. 93-233; s. 32, ch. 96-397.\n212.1831\u2003Credit for contributions to eligible nonprofit scholarship-funding organizations.\u2014There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax imposed by the state and due under this chapter from a direct pay permit holder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer\u2019s credit granted for keeping prescribed records, filing timely tax returns, and properly accounting and remitting taxes under s. 212.12, the amount of tax due used to calculate the credit shall include any eligible contribution made to an eligible nonprofit scholarship-funding organization from a direct pay permit holder. For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received that is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. The provisions of s. 1002.395 apply to the credit authorized by this section.\nHistory.\u2014s. 3, ch. 2010-24; s. 2, ch. 2018-6.\n212.1832\u2003Credit for contributions to eligible nonprofit scholarship-funding organizations.\u2014\n(1)\u2003The purchaser of a motor vehicle shall be granted a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.40 against any tax imposed by the state under this chapter and collected from the purchaser by a dealer, designated agent, or private tag agent as a result of the purchase or acquisition of a motor vehicle, except that a credit may not exceed the tax that would otherwise be collected from the purchaser by a dealer, designated agent, or private tag agent. For purposes of this subsection, the term \u201cpurchase\u201d does not include the lease or rental of a motor vehicle.\n(2)\u2003A dealer shall take a credit against any tax imposed by the state under this chapter on the purchase of a motor vehicle in an amount equal to the credit granted to the purchaser under subsection (1).\n(3)\u2003For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received that is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. The provisions of s. 1002.40 apply to the credit authorized by this section.\nHistory.\u2014s. 3, ch. 2018-6; s. 2, ch. 2019-23.\n1212.1833\u2003Credit for contributions to the New Worlds Reading", "start_char_idx": 707566, "end_char_idx": 711351, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2618a59c-d6ed-4df3-aed2-c8385d94c7d2": {"__data__": {"id_": "2618a59c-d6ed-4df3-aed2-c8385d94c7d2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6c2ada81-0201-44bb-b5a5-76a25525061c", "node_type": null, "metadata": {}, "hash": "c5b2c7df5f9b1e53474eea293d963c36f49e14a3444942db01955aa7d3121873"}, "3": {"node_id": "60c41ec0-6f3c-469b-ba8a-13c2bfaa510e", "node_type": null, "metadata": {}, "hash": "1be8a8513f579f45335e6741190e2fb5ec7d8382e56e91e8faac7f04984bb5b2"}}, "hash": "ca15d0e89471536898e39872d3a319f7a9cad4a1a40608de318a5e04e427cab8", "text": "for contributions to the New Worlds Reading Initiative.\u2014Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to the New Worlds Reading Initiative under s. 1003.485 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer\u2019s credit granted for keeping prescribed records, filing timely tax returns, and properly accounting and remitting taxes under s. 212.12, the amount of tax due used to calculate the credit shall include any eligible contribution made to the New Worlds Reading Initiative from a direct pay permitholder. For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 1003.485 applies to the credit authorized by this section. A dealer who claims a tax credit under this section must file his or her tax returns and pay his or her taxes by electronic means under s. 213.755.\nHistory.\u2014s. 3, ch. 2021-193.\n1Note.\u2014Section 12, ch. 2021-193, provides that \u201c[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the New Worlds Reading Initiative Tax Credit created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\u201d\n1212.1834\u2003Credit for contributions to eligible charitable organizations.\u2014Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s. 402.62 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer\u2019s credit granted for keeping prescribed records, filing timely tax returns, and properly accounting and remitting taxes under s. 212.12, the amount of tax due used to calculate the credit shall include any eligible contribution made to an eligible charitable organization from a direct pay permitholder. For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 402.62 applies to the credit authorized by this section. A dealer who claims a tax credit under this section must file his or her tax returns and pay his or her taxes by electronic means under s. 213.755.\nHistory.\u2014s. 24, ch. 2021-31.\n1Note.\u2014Section 51, ch. 2021-31, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing:\n\n\u201c(a)\u2003The amendment made by this act to s. 212.06, Florida Statutes;\n\n\u201c(b)\u2003The provisions related to the Strong Families Tax Credit created by this act; and\n\n\u201c(c)\u2003The provisions related to the Florida Internship Tax Credit Program created by this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires January 1,", "start_char_idx": 711375, "end_char_idx": 715276, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "60c41ec0-6f3c-469b-ba8a-13c2bfaa510e": {"__data__": {"id_": "60c41ec0-6f3c-469b-ba8a-13c2bfaa510e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2618a59c-d6ed-4df3-aed2-c8385d94c7d2", "node_type": null, "metadata": {}, "hash": "ca15d0e89471536898e39872d3a319f7a9cad4a1a40608de318a5e04e427cab8"}, "3": {"node_id": "b3d66866-4c91-461b-a514-f3b8adb6eab7", "node_type": null, "metadata": {}, "hash": "eedb693736572165eb59e80984e3354e4e9b199c06e4f915fcf4fda602f45a7d"}}, "hash": "1be8a8513f579f45335e6741190e2fb5ec7d8382e56e91e8faac7f04984bb5b2", "text": "section shall take effect upon this act becoming a law and expires January 1, 2025.\u201d\n\n212.184\u2003Rule of construction; disclosure of privileged information.\u2014Nothing contained in this act shall be construed to require disclosure of privileged information, the confidentiality of which is protected under the Florida Evidence Code.\nHistory.\u2014s. 38, ch. 87-6; s. 23, ch. 87-101.\n212.185\u2003Sales tax hotline.\u2014Effective July 1, 1987, the Department of Revenue is directed to provide for a sales tax hotline to be operated by the department to provide information to citizens of the state who have questions with respect to the sales tax.\nHistory.\u2014s. 109, ch. 87-6.\n212.186\u2003Registration number and resale certificate verification; toll-free number; information system; dealer education.\u2014\n(1)\u2003The Department of Revenue shall establish a toll-free number for verification of valid registration numbers and resale certificates. The system must be sufficient to guarantee a low busy rate and must respond to keypad inquiries, and data must be updated daily.\n(2)\u2003The Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of those seeking to make purchases for resale. The department must provide such dealers with verification of those numbers which are canceled or invalid. This information must be provided by the department free of charge.\n(3)\u2003The Department of Revenue shall expand its dealer education program regarding the proper use of resale certificates. The expansion shall include, but need not be limited to, revision of the registration application for clarity, development of industry-specific brochures, development of a media campaign to heighten awareness of resale fraud and its consequences, outreach to business and professional organizations, and creation of seminars and continuing education programs for taxpayers and licensed professionals.\nHistory.\u2014ss. 21, 22, 23, ch. 99-208; ss. 11, 12, 13, ch. 99-239; s. 38, ch. 2020-2.\n212.19\u2003All state agencies to cooperate in administration of law.\u2014The department is further empowered to call on any state agency, department, bureau or board for any and all information which may, in its judgment, be of assistance in administering or preparing for the administration of this chapter, and such state agency, department, bureau or board is hereby authorized, directed and required to furnish such information.\nHistory.\u2014s. 19, ch. 26319, 1949; s. 12, ch. 57-1; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106.\n212.20\u2003Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.\u2014\n(1)\u2003The department shall pay over to the Chief Financial Officer of the state all funds received and collected by it under the provisions of this chapter, to be credited to the account of the General Revenue Fund of the state.\n(2)\u2003The department is authorized to employ all necessary assistants to administer this chapter properly and is also authorized to purchase all necessary supplies and equipment which may be required for this purpose.\n(3)\u2003The estimated amount of money needed for the administration of this chapter shall be included by the department in its annual legislative budget request for the operation of its office.\n1(4)\u2003When there has been a final adjudication that any tax pursuant to s. 212.0596 or s. 212.05965 was levied, collected, or both, contrary to the Constitution of the United States or the State Constitution, the department shall, in accordance with rules, determine, based upon claims for refund and other evidence and information, who paid such tax or taxes, and refund to each such person the amount of tax paid. For purposes of this subsection, a \u201cfinal adjudication\u201d is a decision of a court of competent jurisdiction from which no appeal can be taken or from which the official or officials of this state", "start_char_idx": 715250, "end_char_idx": 719189, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b3d66866-4c91-461b-a514-f3b8adb6eab7": {"__data__": {"id_": "b3d66866-4c91-461b-a514-f3b8adb6eab7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "60c41ec0-6f3c-469b-ba8a-13c2bfaa510e", "node_type": null, "metadata": {}, "hash": "1be8a8513f579f45335e6741190e2fb5ec7d8382e56e91e8faac7f04984bb5b2"}, "3": {"node_id": "4bf21ee6-620f-434d-b1ea-022acff27555", "node_type": null, "metadata": {}, "hash": "0e4cd82e97ffe20594e1f076ed657ba727108e7bf87c383c5facc893137204ef"}}, "hash": "eedb693736572165eb59e80984e3354e4e9b199c06e4f915fcf4fda602f45a7d", "text": "from which no appeal can be taken or from which the official or officials of this state with authority to make such decisions has or have decided not to appeal.\n(5)\u2003For the purposes of this section:\n(a)\u2003\u201cProceeds\u201d means all tax or fee revenue collected or received by the department, including interest and penalties.\n(b)\u2003\u201cReallocate\u201d means reduction of the accounts of initial deposit and redeposit into the indicated account.\n(6)\u2003Distribution of all proceeds under this chapter and ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:\n(a)\u2003Proceeds from the convention development taxes authorized under s. 212.0305 shall be reallocated to the Convention Development Tax Clearing Trust Fund.\n(b)\u2003Proceeds from discretionary sales surtaxes imposed pursuant to ss. 212.054 and 212.055 shall be reallocated to the Discretionary Sales Surtax Clearing Trust Fund.\n(c)1.\u2003Proceeds from the fees imposed under ss. 212.05(1)(h)3. and 212.18(3) shall remain with the General Revenue Fund.\n2.\u2003The portion of the proceeds which constitutes gross receipts tax imposed pursuant to s. 203.01(1)(a)3. shall be deposited as provided by law and in accordance with s. 9, Art. XII of the State Constitution.\n1(d)\u2003The proceeds of all other taxes and fees imposed pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be distributed as follows:\n1.\u2003In any fiscal year, the greater of $500 million, minus an amount equal to 4.6 percent of the proceeds of the taxes collected pursuant to chapter 201, or 5.2 percent of all other taxes and fees imposed pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in monthly installments into the General Revenue Fund.\n2.\u2003After the distribution under subparagraph 1., 8.9744 percent of the amount remitted by a sales tax dealer located within a participating county pursuant to s. 218.61 shall be transferred into the Local Government Half-cent Sales Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to be transferred shall be reduced by 0.1 percent, and the department shall distribute this amount to the Public Employees Relations Commission Trust Fund less $5,000 each month, which shall be added to the amount calculated in subparagraph 3. and distributed accordingly.\n3.\u2003After the distribution under subparagraphs 1. and 2., 0.0966 percent shall be transferred to the Local Government Half-cent Sales Tax Clearing Trust Fund and distributed pursuant to s. 218.65.\n4.\u2003After the distributions under subparagraphs 1., 2., and 3., 2.0810 percent of the available proceeds shall be transferred monthly to the Revenue Sharing Trust Fund for Counties pursuant to s. 218.215.\n5.\u2003After the distributions under subparagraphs 1., 2., and 3., 1.3653 percent of the available proceeds shall be transferred monthly to the Revenue Sharing Trust Fund for Municipalities pursuant to s. 218.215. If the total revenue to be distributed pursuant to this subparagraph is at least as great as the amount due from the Revenue Sharing Trust Fund for Municipalities and the former Municipal Financial Assistance Trust Fund in state fiscal year 1999-2000, no municipality shall receive less than the amount due from the Revenue Sharing Trust Fund for Municipalities and the former Municipal Financial Assistance Trust Fund in state fiscal year 1999-2000. If the total proceeds to be distributed are less than the amount received in combination from the Revenue Sharing Trust Fund for Municipalities and the former Municipal Financial Assistance Trust Fund in state fiscal year 1999-2000, each municipality shall receive an amount", "start_char_idx": 719183, "end_char_idx": 722798, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4bf21ee6-620f-434d-b1ea-022acff27555": {"__data__": {"id_": "4bf21ee6-620f-434d-b1ea-022acff27555", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b3d66866-4c91-461b-a514-f3b8adb6eab7", "node_type": null, "metadata": {}, "hash": "eedb693736572165eb59e80984e3354e4e9b199c06e4f915fcf4fda602f45a7d"}, "3": {"node_id": "16c667dd-6f54-47b5-ab55-84d1a1280447", "node_type": null, "metadata": {}, "hash": "3ed6aac1ffbaf75d63e81293fd97f9cd25f9be608bc5662785ccda2bbc779569"}}, "hash": "0e4cd82e97ffe20594e1f076ed657ba727108e7bf87c383c5facc893137204ef", "text": "Trust Fund in state fiscal year 1999-2000, each municipality shall receive an amount proportionate to the amount it was due in state fiscal year 1999-2000.\n6.\u2003Of the remaining proceeds:\na.\u2003In each fiscal year, the sum of $29,915,500 shall be divided into as many equal parts as there are counties in the state, and one part shall be distributed to each county. The distribution among the several counties must begin each fiscal year on or before January 5th and continue monthly for a total of 4 months. If a local or special law required that any moneys accruing to a county in fiscal year 1999-2000 under the then-existing provisions of s. 550.135 be paid directly to the district school board, special district, or a municipal government, such payment must continue until the local or special law is amended or repealed. The state covenants with holders of bonds or other instruments of indebtedness issued by local governments, special districts, or district school boards before July 1, 2000, that it is not the intent of this subparagraph to adversely affect the rights of those holders or relieve local governments, special districts, or district school boards of the duty to meet their obligations as a result of previous pledges or assignments or trusts entered into which obligated funds received from the distribution to county governments under then-existing s. 550.135. This distribution specifically is in lieu of funds distributed under s. 550.135 before July 1, 2000.\nb.\u2003The department shall distribute $166,667 monthly to each applicant certified as a facility for a new or retained professional sports franchise pursuant to s. 288.1162. Up to $41,667 shall be distributed monthly by the department to each certified applicant as defined in s. 288.11621 for a facility for a spring training franchise. However, not more than $416,670 may be distributed monthly in the aggregate to all certified applicants for facilities for spring training franchises. Distributions begin 60 days after such certification and continue for not more than 30 years, except as otherwise provided in s. 288.11621. A certified applicant identified in this sub-subparagraph may not receive more in distributions than expended by the applicant for the public purposes provided in s. 288.1162(5) or s. 288.11621(3).\nc.\u2003Beginning 30 days after notice by the Department of Economic Opportunity to the Department of Revenue that an applicant has been certified as the professional golf hall of fame pursuant to s. 288.1168 and is open to the public, $166,667 shall be distributed monthly, for up to 300 months, to the applicant.\nd.\u2003Beginning 30 days after notice by the Department of Economic Opportunity to the Department of Revenue that the applicant has been certified as the International Game Fish Association World Center facility pursuant to s. 288.1169, and the facility is open to the public, $83,333 shall be distributed monthly, for up to 168 months, to the applicant. This distribution is subject to reduction pursuant to s. 288.1169.\ne.\u2003The department shall distribute up to $83,333 monthly to each certified applicant as defined in s. 288.11631 for a facility used by a single spring training franchise, or up to $166,667 monthly to each certified applicant as defined in s. 288.11631 for a facility used by more than one spring training franchise. Monthly distributions begin 60 days after such certification or July 1, 2016, whichever is later, and continue for not more than 20 years to each certified applicant as defined in s. 288.11631 for a facility used by a single spring training franchise or not more than 25 years to each certified applicant as defined in s. 288.11631 for a facility used by more than one spring training franchise. A certified applicant identified in this sub-subparagraph may not receive more in distributions than expended by the applicant for the public purposes provided in s. 288.11631(3).\nf.\u2003The department shall distribute", "start_char_idx": 722798, "end_char_idx": 726760, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "16c667dd-6f54-47b5-ab55-84d1a1280447": {"__data__": {"id_": "16c667dd-6f54-47b5-ab55-84d1a1280447", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4bf21ee6-620f-434d-b1ea-022acff27555", "node_type": null, "metadata": {}, "hash": "0e4cd82e97ffe20594e1f076ed657ba727108e7bf87c383c5facc893137204ef"}, "3": {"node_id": "64047763-4395-4cf5-93c3-3377fcbe40b9", "node_type": null, "metadata": {}, "hash": "299be33586c384850e46fa739d7b4ca3a6ec4c9159e72b28a4b42a9aeab25e11"}}, "hash": "3ed6aac1ffbaf75d63e81293fd97f9cd25f9be608bc5662785ccda2bbc779569", "text": "s. 288.11631(3).\nf.\u2003The department shall distribute $15,333 monthly to the State Transportation Trust Fund.\ng.(I)\u2003On or before July 25, 2021, August 25, 2021, and September 25, 2021, the department shall distribute $324,533,334 in each of those months to the Unemployment Compensation Trust Fund, less an adjustment for refunds issued from the General Revenue Fund pursuant to s. 443.131(3)(e)3. before making the distribution. The adjustments made by the department to the total distributions shall be equal to the total refunds made pursuant to s. 443.131(3)(e)3. If the amount of refunds to be subtracted from any single distribution exceeds the distribution, the department may not make that distribution and must subtract the remaining balance from the next distribution.\n(II)\u2003Beginning July 2022, and on or before the 25th day of each month, the department shall distribute $90 million monthly to the Unemployment Compensation Trust Fund.\n(III)\u2003If the ending balance of the Unemployment Compensation Trust Fund exceeds $4,071,519,600 on the last day of any month, as determined from United States Department of the Treasury data, the Office of Economic and Demographic Research shall certify to the department that the ending balance of the trust fund exceeds such amount.\n(IV)\u2003This sub-subparagraph is repealed, and the department shall end monthly distributions under sub-sub-subparagraph (II), on the date the department receives certification under sub-sub-subparagraph (III).\n7.\u2003All other proceeds must remain in the General Revenue Fund.\nHistory.\u2014s. 20, ch. 26319, 1949; s. 7, ch. 29615, 1955; ss. 13, 24, ch. 57-1; s. 4, ch. 57-398; s. 13, ch. 59-1; s. 1, ch. 59-336; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 73-305; s. 5, ch. 87-402; s. 39, ch. 89-356; s. 2, ch. 90-203; s. 4, ch. 91-79; s. 33, ch. 91-112; s. 1, ch. 91-274; s. 18, ch. 92-319; s. 1, ch. 93-233; s. 1, ch. 94-245; s. 18, ch. 94-314; s. 36, ch. 94-338; s. 1, ch. 95-304; s. 13, ch. 95-372; s. 19, ch. 96-320; ss. 23, 33, ch. 96-397; s. 1, ch. 96-415; s. 28, ch. 97-99; s. 32, ch. 97-153; ss. 20, 38, ch. 98-46; s. 80, ch. 99-2; ss. 22, 53, ch. 99-228; ss. 56, 66, ch. 2000-171; s. 9, ch. 2000-173; s. 1, ch. 2000-186; s. 2, ch. 2000-206; s. 17, ch. 2000-210; ss. 35, 58, ch. 2000-260; s. 4, ch. 2000-310; s. 3, ch. 2000-354; s. 29, ch. 2000-355; ss. 29, 38, ch. 2001-140; s. 10, ch. 2002-48; s. 1, ch. 2002-291; s. 188, ch. 2003-261; s. 92, ch. 2003-402; s. 1, ch. 2003-404; s. 18, ch. 2004-234; s. 1, ch. 2006-262; s. 2, ch. 2009-68; s. 2, ch. 2010-140; s. 33, ch. 2010-147; s. 79, ch. 2011-142; s. 6, ch. 2013-42; s. 11, ch. 2014-38; s. 7, ch. 2014-40; s. 1, ch. 2014-167; s. 16, ch. 2015-221; s.", "start_char_idx": 726786, "end_char_idx": 729510, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "64047763-4395-4cf5-93c3-3377fcbe40b9": {"__data__": {"id_": "64047763-4395-4cf5-93c3-3377fcbe40b9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "16c667dd-6f54-47b5-ab55-84d1a1280447", "node_type": null, "metadata": {}, "hash": "3ed6aac1ffbaf75d63e81293fd97f9cd25f9be608bc5662785ccda2bbc779569"}, "3": {"node_id": "4c090e80-a14d-4633-abb8-00a80cead2ce", "node_type": null, "metadata": {}, "hash": "ab5e8a3dee081f7cc38290382050963a7b5ec529efe38bc5d75be3794480b486"}}, "hash": "299be33586c384850e46fa739d7b4ca3a6ec4c9159e72b28a4b42a9aeab25e11", "text": "1, ch. 2014-167; s. 16, ch. 2015-221; s. 39, ch. 2020-2; s. 13, ch. 2021-2; s. 25, ch. 2021-31.\n1Note.\u2014Section 26, ch. 2021-2, provides that:\n\u201c(1)\u2003The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering this act.\n\n\u201c(2)\u2003Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.\n\n\u201c(3)\u2003This section shall take effect upon this act becoming a law and expires July 1, 2023.\u201d\n\n212.202\u2003Renaming and continuation of certain funds.\u2014The Local Government Infrastructure Tax Trust Fund is hereby retitled the Discretionary Sales Surtax Clearing Trust Fund. The Mail Order Sales Tax Clearing Trust Fund is retitled the Communications Services Tax Clearing Trust Fund. Notwithstanding the repeal of s. 212.237 by s. 45, chapter 89-356, the Solid Waste Management Trust Fund shall continue to exist.\nHistory.\u2014s. 40, ch. 89-356; s. 33, ch. 2001-140.\n212.205\u2003Sales tax distribution reporting.\u2014By March 15 of each year, each person who received a distribution pursuant to s. 212.20(6)(d)6.b.-e. in the preceding calendar year shall report to the Office of Economic and Demographic Research the following information:\n(1)\u2003An itemized accounting of all expenditures of the funds distributed in the preceding calendar year, including amounts spent on debt service.\n(2)\u2003A statement indicating what portion of the distributed funds have been pledged for debt service.\n(3)\u2003The original principal amount and current debt service schedule of any bonds or other borrowing for which the distributed funds have been pledged for debt service.\nHistory.\u2014s. 38, ch. 2018-118; s. 26, ch. 2021-31.\n212.21\u2003Declaration of legislative intent.\u2014\n(1)\u2003If any section, subsection, sentence, clause, phrase or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ineffective, inapplicable, or void, such invalidity or unconstitutionality shall not be construed to affect the portions of this chapter not so held to be unconstitutional, void, invalid, or ineffective, or affect the application of this chapter to other circumstances not so held to be invalid, it being hereby declared to be the express legislative intent that any such unconstitutional, illegal, invalid, ineffective, inapplicable, or void portion or portions of this chapter did not induce its passage, and that without the inclusion of any such unconstitutional, illegal, invalid, ineffective, or void portions of this chapter, the Legislature would have enacted the valid and constitutional portions thereof.\n(2)\u2003It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption, or rental levied and set forth in this chapter, except as to such sale, admission, use, storage, consumption, or rental as shall be specifically exempted therefrom by this chapter subject to the conditions appertaining to such exemption. It is further declared to be the specific legislative intent that should any exemption or attempted exemption from the tax or the operation or imposition of the tax or taxes be declared to be invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the tax or taxes imposed herein, but such sale, admission, use, storage, consumption, or rental, or any of them exempted or attempted to be exempted from the tax or taxes or the operation or the imposition of the tax or taxes, shall be subject to the tax or taxes and the", "start_char_idx": 729525, "end_char_idx": 733264, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4c090e80-a14d-4633-abb8-00a80cead2ce": {"__data__": {"id_": "4c090e80-a14d-4633-abb8-00a80cead2ce", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "64047763-4395-4cf5-93c3-3377fcbe40b9", "node_type": null, "metadata": {}, "hash": "299be33586c384850e46fa739d7b4ca3a6ec4c9159e72b28a4b42a9aeab25e11"}, "3": {"node_id": "08c37b52-e594-4e4c-89b5-7cbee526885c", "node_type": null, "metadata": {}, "hash": "47d396ffc8bc3e32f912012ee4ec20bd5f63388d873381ebf2ab03f09e73501b"}}, "hash": "ab5e8a3dee081f7cc38290382050963a7b5ec529efe38bc5d75be3794480b486", "text": "imposition of the tax or taxes, shall be subject to the tax or taxes and the operation and imposition thereof to the same extent as if such exemption or attempted exemption had never been included herein.\n(3)\u2003It is further declared to be the specific legislative intent to exempt from the tax or taxes or from the operation or the imposition thereof only such sales, admissions, uses, storages, consumption, or rentals in relation to or in respect of the things set forth by this chapter as exempted from the tax to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States. It is further declared to be the specific legislative intent to tax each and every taxable privilege made subject to the tax or taxes, except such sales, admissions, uses, storages, consumptions, or rentals as are specifically exempted therefrom by this chapter to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States.\n(4)\u2003It being further declared to be the specific legislative intent that in the event any exemption or attempted exemption of any sale, admissions, use, storage, consumption, or rental from the tax or taxes imposed by this chapter is for any reason declared to be unconstitutional, ineffective, inapplicable, or void, that then and in such event each and every such sale, admission, use, storage, consumption, or rental shall be subject to the tax or taxes imposed by this chapter as fully and to the same extent as if such exemption or attempted exemption had never been included herein, it being declared to be the specific legislative intent that no unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption or exemptions or attempted exemptions induced the passage of this chapter, it being further declared to be the specific legislative intent that without the inclusion herein of any such unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption, exemptions or attempted exemptions, the valid portions of this chapter would have been enacted.\n(5)\u2003It is the legislative intent that the repeal of any provision heretofore exempting in whole or part any item or transaction from the tax imposed by this chapter shall result in the full imposition of the applicable tax to any such item or transaction.\nHistory.\u2014s. 21, ch. 26319, 1949; s. 16, ch. 67-180; s. 14, ch. 68-27; s. 18, ch. 69-222; s. 22, ch. 87-6; s. 33, ch. 87-548.\n212.211\u2003Savings provision.\u2014Nothing herein contained shall be construed as repealing any general or special act authorizing a municipality to levy a special tax upon admission tickets which said tax is now being levied by such municipality.\nHistory.\u2014s. 23, ch. 26319, 1949.\nNote.\u2014Former s. 212.22.\n\n=============================================================================================\n\nFLORIDA ADMINISTRATIVE CODE - DEPARTMENT OF REVENUE\nCHAPTER 12A-1\nSALES AND USE TAX\n12A-1.001\tSpecific Exemptions\n12A-1.0011\tSchools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations\n12A-1.0015\tSales for Export; Sales to Nonresident Dealers and Foreign Diplomats\n12A-1.002\tPractitioners of the Healing Arts (Repealed)\n12A-1.003\tSales of Several Items to the Same Purchaser at the Same Time (Repealed)\n12A-1.004\tSales Tax Brackets (Repealed)\n12A-1.005\tAdmissions\n12A-1.006\tCharges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property\n12A-1.007\tAircraft, Boats, Mobile Homes, and Motor Vehicles\n12A-1.0071\tBoats Temporarily Docked in Florida\n12A-1.008\tNewspapers, Community Newspapers,", "start_char_idx": 733237, "end_char_idx": 736951, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "08c37b52-e594-4e4c-89b5-7cbee526885c": {"__data__": {"id_": "08c37b52-e594-4e4c-89b5-7cbee526885c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4c090e80-a14d-4633-abb8-00a80cead2ce", "node_type": null, "metadata": {}, "hash": "ab5e8a3dee081f7cc38290382050963a7b5ec529efe38bc5d75be3794480b486"}, "3": {"node_id": "f99ff6c6-5ba9-4bb0-9498-fb34a3de5895", "node_type": null, "metadata": {}, "hash": "749612869e5b6604891a41c53c69f314a2fb8bc90dc8dfd377ac1237f2d1f100"}}, "hash": "47d396ffc8bc3e32f912012ee4ec20bd5f63388d873381ebf2ab03f09e73501b", "text": "in Florida\n12A-1.008\tNewspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals\n12A-1.009\tReceipts from Services Rendered for Exterminating and Pest Control\n12A-1.0091\tCleaning Services\n12A-1.0092\tDetective, Burglar Protection, and Other Protection Services\n12A-1.010\tReceipts from Sales by Barber Shops and Beauty Shops\n12A-1.011\tSales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales \n\tof Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice\n12A-1.0115\tSales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, \n\tTaverns, or Other Like Places of Business and by Transportation Companies\n12A-1.012\tRepossessed Merchandise and Bad Debts\n12A-1.013\tCredit for Taxes Paid in Error (Repealed)\n12A-1.014\tRefunds and Credits for Sales Tax Erroneously Paid\n12A-1.0141\tEquipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund \n\tProcedures (Repealed)\n12A-1.0142\tRefund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy \n\tTechnologies (Repealed)\n12A-1.0143\tManufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)\n12A-1.0144\tRefund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy \n\tTechnologies (Repealed)\n12A-1.015\tIndustrial Gases (Repealed)\n12A-1.016\tSales; Installation Charges\n12A-1.0161\tSales and Use Tax on Services; Sale for Resale\n12A-1.017\tFinance and Interest Charges and Carrying Charges on Installment Sales\n12A-1.018\tTrade and Cash Discounts\n12A-1.019\tReceipts from Sale of Water (Repealed)\n12A-1.020\tLicensed Practitioners; Drugs, Medical Products and Supplies\n12A-1.021\tProsthetic and Orthopedic Appliances\n12A-1.0215\tVeterinary Sales and Services\n12A-1.022\tFederal Excise Taxes, Gross Receipts Tax, and Other Fees\n12A-1.023\tLinen Supply\n12A-1.024\tFabrication of Tangible Personal Property for Others\n12A-1.025\tReceipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices \n\t(Repealed)\n12A-1.026\tMonuments and Tombstones (Repealed)\n12A-1.027\tPrinting of Tangible Personal Property\n12A-1.028\tSales to Persons Engaged in Printing (Repealed)\n12A-1.029\tLabels and Other Printed Matter Sold to Manufacturers (Repealed)\n12A-1.030\tThe Printing of Promissory Notes, Securities and Checks (Repealed)\n12A-1.031\tThe Printing of Lawyers\u2019 Briefs and Accountants\u2019 Reports (Repealed)\n12A-1.032\tComputer Software\n12A-1.033\tSales of Manuscripts\n12A-1.034\tPromotional Materials Exported from this State\n12A-1.035\tFunerals; Related Merchandise and Services\n12A-1.036\tFurniture and Storage Warehousemen\n12A-1.037\tOccasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services\n12A-1.0371\tSales of Coins, Currency, or Bullion\n12A-1.038\tConsumer\u2019s Certificate of Exemption; Exemption Certificates\n12A-1.039\tSales for Resale\n12A-1.040\tContainers and Other Packaging Materials; Gift Wrapping\n12A-1.041\tPhotographers and Photo", "start_char_idx": 736962, "end_char_idx": 740058, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f99ff6c6-5ba9-4bb0-9498-fb34a3de5895": {"__data__": {"id_": "f99ff6c6-5ba9-4bb0-9498-fb34a3de5895", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "08c37b52-e594-4e4c-89b5-7cbee526885c", "node_type": null, "metadata": {}, "hash": "47d396ffc8bc3e32f912012ee4ec20bd5f63388d873381ebf2ab03f09e73501b"}, "3": {"node_id": "cd86b3ba-f4c5-48e2-9052-451fa30df0cd", "node_type": null, "metadata": {}, "hash": "91707a38c609b62d9287e8e5e17a604434ac8733d254c9fa28a2e2f23b122b67"}}, "hash": "749612869e5b6604891a41c53c69f314a2fb8bc90dc8dfd377ac1237f2d1f100", "text": "Packaging Materials; Gift Wrapping\n12A-1.041\tPhotographers and Photo Finishers; Sales by Public Officials of Public Records\n12A-1.042\tDry Cleaners and Laundries\n12A-1.043\tManufacturing\n12A-1.044\tVending Machines\n12A-1.045\tTransportation Charges\n12A-1.046\tTelephone, Telegraph and Other Telecommunication Services (Repealed)\n12A-1.047\tFlorists\n12A-1.048\tSale of Agricultural Products\n12A-1.049\tSales of Animals\n12A-1.050\tFood for Animals (Repealed)\n12A-1.051\tSales to or by Contractors Who Repair, Alter, Improve and Construct Real Property\n12A-1.052\tCemetery Organizations (Repealed)\n12A-1.053\tElectric Power and Energy\n12A-1.054\tTax Due at Time of Sale (Repealed)\n12A-1.055\tSale or Discontinuation of Business (Repealed)\n12A-1.056\tTax Due at Time of Sale; Tax Returns and Regulations\n12A-1.0565\tWaiver of Electronic Data Interchange Sales and Use Tax Return Filing Requirements (Repealed)\n12A-1.057\tAlcoholic and Malt Beverages\n12A-1.058\tTrade Stamps (Repealed)\n12A-1.059\tFuels\n12A-1.060\tRegistration\n12A-1.061\tRentals, Leases, and Licenses to Use Transient Accommodations\n12A-1.0615\tHotel Reward Points Programs\n12A-1.062\tInformation Services\n12A-1.063\tTangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining\n12A-1.064\tSales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign \n\tCommerce\n12A-1.0641\tSales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes\n12A-1.065\tSales to Banks\n12A-1.066\tAuctioneers, Agents, Brokers and Factors\n12A-1.067\tPawnbrokers\n12A-1.068\tTire Recapping (Repealed)\n12A-1.069\tSales by Governmental Agencies and Instrumentalities and Exempt Institutions (Repealed)\n12A-1.070\tLeases and Licenses of Real Property; Storage of Boats and Aircraft\n12A-1.071\tRentals, Leases, or License to Use Tangible Personal Property\n12A-1.072\tAdvertising Agencies\n12A-1.073\tMotor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage\n12A-1.074\tTrade-Ins\n12A-1.075\tDeposits (Repealed)\n12A-1.076\tSales of Articles of Clothing, Clothing Accessories, and Jewelry\n12A-1.077\tFree Merchandise\n12A-1.078\tTobacco Products (Repealed)\n12A-1.079\tPollution Control Structures, Machinery and Equipment (Repealed)\n12A-1.080\tConcession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands\n12A-1.081\tConsignment Sales\n12A-1.082\tClothing Accessories (Repealed)\n12A-1.083\tJewelry (Repealed)\n12A-1.085\tExemption for Qualified Production Companies\n12A-1.086\tTax May Not Be Absorbed (Repealed)\n12A-1.087\tExemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes\n12A-1.088\tMachines and Equipment Used in Manufacturing, Mining, Etc. (Repealed)\n12A-1.089\tGift Certificates\n12A-1.090\tTax Liens, Garnishment and Jeopardy Assessments", "start_char_idx": 740047, "end_char_idx": 742952, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cd86b3ba-f4c5-48e2-9052-451fa30df0cd": {"__data__": {"id_": "cd86b3ba-f4c5-48e2-9052-451fa30df0cd", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f99ff6c6-5ba9-4bb0-9498-fb34a3de5895", "node_type": null, "metadata": {}, "hash": "749612869e5b6604891a41c53c69f314a2fb8bc90dc8dfd377ac1237f2d1f100"}, "3": {"node_id": "ece3ffa0-b274-45f2-9bc2-3b70cba7611a", "node_type": null, "metadata": {}, "hash": "f6291e4fee5a7c5f3ca9953ea4bd23ce9856bed0d4baef8199bb75111733da3b"}}, "hash": "91707a38c609b62d9287e8e5e17a604434ac8733d254c9fa28a2e2f23b122b67", "text": "Liens, Garnishment and Jeopardy Assessments (Repealed)\n12A-1.091\tUse Tax\n12A-1.0911\tSelf-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors\n12A-1.093\tPreservation of Records and Statute of Limitation; Acceptance of Resale and Exemption Certificates During \n\tAudit; Time Limitations (Repealed)\n12A-1.0935\tAuthority to Issue Subpoenas and Subpoenas Duces Tecum (Repealed)\n12A-1.094\tPublic Works Contracts\n12A-1.095\tRevocation of Sales Tax Exemption Certificates (Repealed)\n12A-1.0955\tRevocation of Sales Tax Exemption of Registration (Repealed)\n12A-1.096\tIndustrial Machinery and Equipment for Use in a New or Expanding Business\n12A-1.097\tPublic Use Forms\n12A-1.098\tItinerate Merchants, Flea Market Vendors and Other Retailers Without Permanent Places of Business (Repealed)\n12A-1.099\tCredit Against Tax for Job Creation in Enterprise Zones (Repealed)\n12A-1.100\tBuilding Materials Used in the Rehabilitation of Real Property Located in an Enterprise Zone (Repealed)\n12A-1.101\tBusiness Property Used in an Enterprise Zone (Repealed)\n12A-1.102\tElectrical Energy Used in an Enterprise Zone (Repealed)\n12A-1.103\tRemote Sales; Marketplaces\n12A-1.104\tSales of Property to be Transported to a Cooperating State (Repealed)\n12A-1.105\tService Warranties\n12A-1.106\tSpace Activities (Repealed)\n12A-1.107\tEnterprise Zone and Florida Neighborhood Revitalization Programs\n12A-1.108\tExemption for Data Center Property\n12A-1.109\tFlorida Tax Credit Scholarship Program for Commercial Rental Property\n12A-1.110\tHope Scholarship Program\n12A-1.111\tDepartment of Revenue Electronic Database\n12A-1.001 Specific Exemptions.\n(1) Art sold to or used by an educational institution.\n(a) A \u201cwork of art,\u201d as defined in Section 212.08(7)(cc)8., F.S., is exempt from sales and use tax if the work of art is sold to or used by an educational institution, as defined in Section 212.08(7)(cc)8., F.S., or if it is purchased in Florida or imported into Florida within six months from the date of purchase by any person exclusively for the purpose of being donated to, or being loaned to and made available for display by, an educational institution. A work of art is presumed to have been purchased in or imported into this state exclusively for loan to an educational institution if it is so loaned or placed in storage in preparation for such a loan within 90 days after purchase or importation, whichever is later. A work of art will not be deemed to be \u201cin storage\u201d for purposes of this subsection if it is displayed at any place other than an educational institution.\n(b) The purchaser or his authorized agent must: (1) complete an affidavit documenting entitlement to the exemption provided in Section 212.08(7)(cc), F.S., (2) present the affidavit to the seller of the work of art, and (3) forward a copy of the affidavit to the Department of Revenue when it is presented to the vendor. A purchaser may authorize his or her agent to execute such affidavit by a documented Power of Attorney and Declaration of Representative filed with the Department. The Department prescribes Form DR-835, Power of Attorney and Declaration of Representative (incorporated by reference in Rule 12-6.0015, F.A.C.), as the form to be used for such purposes.\n(c) The following is a suggested format of the affidavit to be provided by the purchaser or the authorized agent to the vendor of the work of art:\nAFFIDAVIT FOR EXEMPTION OF A WORK\nOF ART TO BE DONATED OR LOANED TO\nAN EDUCATIONAL", "start_char_idx": 742977, "end_char_idx": 746443, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ece3ffa0-b274-45f2-9bc2-3b70cba7611a": {"__data__": {"id_": "ece3ffa0-b274-45f2-9bc2-3b70cba7611a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cd86b3ba-f4c5-48e2-9052-451fa30df0cd", "node_type": null, "metadata": {}, "hash": "91707a38c609b62d9287e8e5e17a604434ac8733d254c9fa28a2e2f23b122b67"}, "3": {"node_id": "8f27802a-7936-4908-8232-3c2897472980", "node_type": null, "metadata": {}, "hash": "22de9be14b3d28a6c7bf5948786a9aeb7d38d8ee4af0866cd7e7bfff18448bc6"}}, "hash": "f6291e4fee5a7c5f3ca9953ea4bd23ce9856bed0d4baef8199bb75111733da3b", "text": "OF A WORK\nOF ART TO BE DONATED OR LOANED TO\nAN EDUCATIONAL INSTITUTION\nI, the undersigned, claim exemption under Section 212.08(7)(cc), F.S., from Florida sales and use tax on the work(s) of art, described below, purchased in Florida or imported into Florida exclusively for the purpose of being (check one)\n___ donated to _________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S.\n___ loaned to ___________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S.\nIf a donation, title to the work(s) of art is being or will be transferred to the educational institution, and at the time of transfer, I will submit to the Department an affidavit evidencing the transfer of title.\nIf a loan:\n\u2022 The work(s) of art will be loaned to the educational institution or placed in storage in preparation for loan within 90 days after it was purchased in or imported into Florida. If placed in storage, it will not be displayed until such time as it is delivered to an educational institution.\n\u2022 I have entered into a written agreement with the educational institution providing for a loan of the work(s) of art and making the work(s) of art available to the educational institution for display for a term of not less than 10 years, or will do so before the transfer of possession of the work(s) of art to the educational institution occurs. A copy of the loan agreement will be provided to the Florida Department of Revenue at the time that the agreement is executed.\n\u2022 I understand that the exemption provided in Section 212.08(7)(cc), F.S., is allowed during the period of time in which the work(s) of art is in the possession of the educational institution.\n\u2022 I understand that tax based upon the sales price as stated below will become due and payable at the time the provisions of Section 212.08(7)(cc), F.S., are no longer met, and the statute of limitations as provided in Section 95.091, F.S., will begin to run at that time. However, if I donate the work(s) of art to an educational institution after the loan ceases, no tax be due.\n\u2022 A signed copy of this affidavit is being forwarded to the Florida Department of Revenue at the time the original is given to the seller of the work(s) of art.\nName of Purchaser __________________________________________________________________________________________\nPurchaser\u2019s Permanent Address _________________________________________________________________________ (Street)\n____________________________________________ (City) __________________________________________________ (State)\nName of Seller _____________________________________________________________________________________________\nSeller\u2019s Permanent Address ____________________________________________________________________________ (Street)\n____________________________________________ (City) __________________________________________________ (State)\nDESCRIPTION OF WORK(S) OF ART _________________________________________________________________________\n__________________________________________________________________________________________________________\n__________________________________________________________________________________________________________\n__________________________________________________________________________________________________________\n__________________________________________________________________________________________________________\nSales Price _____________________ Date of Sale _________________________________________________________________\nName of Educational Institution _______________________________________________________________________________\nInstitution\u2019s Address __________________________________________________________________________________ (Street)\n_______________________________________________ (City) _______________________________________________ (State)\nEducational Institution\u2019s Florida Consumer\u2019s Certificate of Exemption Number ________________________________________\nUnder penalties of perjury, I declare that I have read the foregoing affidavit, and the facts stated in it are true to the best of my knowledge and belief.\n_____________________________________\n(Signature of Purchaser or Authorized Agent)\n\nOriginal to be retained by the seller and made part of the seller\u2019s records.\n1st Copy to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417.\n2nd copy: Purchaser\u2019s copy.\n(d) The following is a suggested format of an affidavit of transfer of title to be provided by the purchaser or the authorized agent to the educational institution, as defined in Section 212.08(7)(cc)8., F.S., upon donation of a work of art to that institution:\nAFFIDAVIT TRANSFERRING TITLE OF A WORK\nOF ART TO AN EDUCATIONAL INSTITUTION\nI, the undersigned, claim exemption under Section", "start_char_idx": 746435, "end_char_idx": 751329, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8f27802a-7936-4908-8232-3c2897472980": {"__data__": {"id_": "8f27802a-7936-4908-8232-3c2897472980", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ece3ffa0-b274-45f2-9bc2-3b70cba7611a", "node_type": null, "metadata": {}, "hash": "f6291e4fee5a7c5f3ca9953ea4bd23ce9856bed0d4baef8199bb75111733da3b"}, "3": {"node_id": "fb9b63c6-844a-4895-906b-73f06e3be702", "node_type": null, "metadata": {}, "hash": "becfc5ef98e19d61cbb22a1919c05ed6f1cebb54afff17dea6a15065293438ad"}}, "hash": "22de9be14b3d28a6c7bf5948786a9aeb7d38d8ee4af0866cd7e7bfff18448bc6", "text": "TO AN EDUCATIONAL INSTITUTION\nI, the undersigned, claim exemption under Section 212.08(7)(cc), F.S., from Florida sales and use tax on the work(s) of art, described below, purchased in Florida or imported into Florida for the exclusive purpose of being donated to ___________________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S. A copy of the affidavit provided to the vendor of the work(s) of art at the time of purchase is attached.\nTitle to the work(s) of art has been, or is being, transferred to the educational institution, effective ________________ (date; no later than the date of this affidavit). Copies of any other documents evidencing the transfer of title to the educational institution are attached to this affidavit and are being forwarded to the Florida Department of Revenue with the affidavit.\nA signed copy of this affidavit is being forwarded to the Florida Department of Revenue at the time the original is given to the educational institution.\nName of Transferor __________________________________________________________________________________________\nTransferor\u2019s Permanent Address _________________________________________________________________________ (Street)\n________________________________________________ (City) _______________________________________________(State)\nDESCRIPTION OF WORK(S) OF ART _________________________________________________________________________\n__________________________________________________________________________________________________________\n__________________________________________________________________________________________________________\nDate Purchased _____________________________________________________________________________________________\nName and Address of Person from Whom Purchased ________________________________________________________________\n___________________________________________________________________________________________________________\nName of Educational Institution ________________________________________________________________________________\nInstitution\u2019s Address ___________________________________________________________________________________(Street)\n___________________________________________________________________ (City) ____________________________(State)\nEducational Institution\u2019s Florida Consumer\u2019s Certificate of Exemption Number __________________________________________\nUnder penalties of perjury, I declare that I have read the foregoing affidavit, including all attachments, and the facts stated in it are true to the best of my knowledge and belief.\n_________________________________\n(Signature of Transferor)\nOriginal to be retained by the educational institution and made part of that institution\u2019s records.\n1st Copy to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417.\n2nd copy: Donor\u2019s copy.\n(e) The exemption provided to the purchaser of a work of art loaned to an educational institution is not terminated if the educational institution, loans the work of art to another educational institution(s) and the physical custody of such work of art is returned to the lending educational institution at the termination of the loan agreement(s). Any educational institution which transfers possession of a work of art that is exempt under this subsection to other educational institutions is required to notify the Department within 60 days of such transfers. The notification must include a description of the work of art, the name and address of the purchaser who loaned it, the names and addresses of each of the educational institutions receiving the work of art for display, and the time periods that the work of art will be displayed at each identified educational institution.\n(f) Any educational institution in this state that has received from a purchaser a work of art that is exempt under this subsection is required to notify the Department within 60 days that it has received the work of art. The notification to the Department must include a description of the work of art, the name and address of the purchaser who loaned it, and the date on which the transfer of possession occurred.\n(g) Any educational institution which displays a work of art received on loan that is exempt under Section 212.08(7)(cc), F.S., is required to maintain any written agreements, notifications, affidavits, and any other documentation which substantiates the educational institution\u2019s right to display the work of art until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S., and such documentation shall be made available to the Department upon request.\n(h) Any educational institution that transfers from its possession a work of art received on loan that is exempt under Section 212.08(7)(cc), F.S., is required to notify the Department within 60 days after the transfer, except for transfers which do not terminate the exemption provided in", "start_char_idx": 751308, "end_char_idx": 756363, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fb9b63c6-844a-4895-906b-73f06e3be702": {"__data__": {"id_": "fb9b63c6-844a-4895-906b-73f06e3be702", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8f27802a-7936-4908-8232-3c2897472980", "node_type": null, "metadata": {}, "hash": "22de9be14b3d28a6c7bf5948786a9aeb7d38d8ee4af0866cd7e7bfff18448bc6"}, "3": {"node_id": "13926821-86a2-4e08-a140-35231b63d0a1", "node_type": null, "metadata": {}, "hash": "c0055fb150a2f337959ddd9a151a5a0d9f7c6d7e06b17e8f07fa8aecf252a2d6"}}, "hash": "becfc5ef98e19d61cbb22a1919c05ed6f1cebb54afff17dea6a15065293438ad", "text": "days after the transfer, except for transfers which do not terminate the exemption provided in Section 212.08(7)(cc), F.S., for purposes such as storage, repairs, conservation and restoration, authentication, insurance examination, valuation, appraisal, research, photography and reproduction, or fumigation during which the work of art is not displayed and the educational institution maintains documentation to substantiate that such transfers do not constitute a transfer of possession for purposes of display of such work of art. The notification to the Department must include a description of the work of art, the name and address of the purchaser who loaned it, the name and address of to whom the work of art is transferred, and the date on which the transfer of possession occurred.\n(i) Documents and notifications required to be provided to the Department should be mailed to the following address:\nFlorida Department of Revenue\nGeneral Tax Administration MS 1-2800\nP.O. Box 6417\nTallahassee, Florida 32314-6417\n(2) Service transactions.\n(a)1. An interior decorator\u2019s so-called fee is taxable as a part of the selling price under Section 212.02(16), F.S., or as a part of the cost price under Section 212.02(4), F.S., and cannot be exempted as a professional or personal service charge when the transaction involves the sale of tangible personal property. This is true when the so-called fee is paid in the form of a trade discount, as is the case when a supplier grants the decorator a trade discount and the decorator in turn bills the client for the full list price. The decorator fee is also taxable when it appears as an amount added to the decorator\u2019s cost when billed to the client for tangible personal property on a cost plus basis.\n2. If the decorator\u2019s fee is solely for designing the interior and exterior decorative scheme or for advising his clients and recommending colors, paints, wallpaper, fabrics, brands, sources of supply, etc., and there is no sale of tangible personal property involved, then such fee would be exempt as a professional or personal service transaction.\n3. In some instances, the decorator may receive a fixed sum, which is not in any way contingent upon the sale of tangible personal property, as a so-called decorator fee. Then, in other completely unrelated transactions, he may sell tangible personal property to the same client. In such cases the decorator\u2019s fee cannot be considered as a part of the selling price of the property sold because there is no connection between the transactions.\n4. If the decorator\u2019s client reimburses the decorator for the payroll cost of personnel on the decorator\u2019s payroll assigned to a specific project, the duties performed by such employees will determine whether or not this item is taxable. For example, if these employees were engaged in painting murals on walls, etc., the charge made for their services is exempt, whereas, if these employees fabricate tangible personal property such as making bedspreads or draperies then the charge for their labor is taxable.\n(b) When an architect or engineer furnishes his client or customer with a scale, working, or other model, the total amount he charges his customer therefor is taxable. This constitutes the sale of tangible personal property and is not exempt as an inconsequential element of a personal service transaction.\n(c) The taking of dictation or the video recording by a public stenographer are exempt as professional services. Charges for attendance and the stenographic or videotape recordings of proceedings at a trial, hearing, conference, or similar function by a court reporter are exempt as professional services. Charges made by court reporters for transcripts or videotapes of proceedings are exempt as professional services when furnished to parties to the proceedings. Charges for transcripts or videotapes to third persons who are not parties to the proceedings for which the reporter was engaged are taxable.\n(3) Guide dogs for the blind.\n(a) A blind person who holds a Consumer\u2019s Certificate of Exemption for the Blind (Form DR-152) issued by the Department", "start_char_idx": 756354, "end_char_idx": 760475, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "13926821-86a2-4e08-a140-35231b63d0a1": {"__data__": {"id_": "13926821-86a2-4e08-a140-35231b63d0a1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fb9b63c6-844a-4895-906b-73f06e3be702", "node_type": null, "metadata": {}, "hash": "becfc5ef98e19d61cbb22a1919c05ed6f1cebb54afff17dea6a15065293438ad"}, "3": {"node_id": "0855cb61-ab24-42c8-ba9d-1b1afb658108", "node_type": null, "metadata": {}, "hash": "2bbe8c5c64e3c26c67f51ebd55e4dc33bdfdcb546d6d0481f8eff89cd8e6136c"}}, "hash": "c0055fb150a2f337959ddd9a151a5a0d9f7c6d7e06b17e8f07fa8aecf252a2d6", "text": "Certificate of Exemption for the Blind (Form DR-152) issued by the Department may purchase or rent a guide dog and purchase food or other items for the guide dog without payment of the tax at the time of purchase. The holder of the certificate is required to provide the certificate to the selling dealer at the time of purchase or lease. The selling dealer is required to record the name, address, and identification card number of the certificate holder on the invoice or other written evidence of the sale. \n(b) Any person who holds an identification card, as provided in Section 413.091, F.S., issued by the Department of Education may apply to the Department to obtain a Consumer\u2019s Certificate of Exemption for the Blind (Form DR-152). The application submitted to the Department must be signed by the applicant and contain the applicant\u2019s name, address, and number of the identification card issued pursuant to Section 413.091, F.S. This information may be submitted to the Department on Form DR-151, Blind Person\u2019s Application for Certificate of Exemption.\n(4) FLAGS. The sale of the United States flag or the official state flag of Florida is exempt. The sale of a kit as a unit which includes the flag of the United States or the official flag of Florida and related accessories, such as a mounting bracket, a standard, a halyard, and instructions on the display of the flag is also exempt. The sale of any accessories, when not sold as a part of a kit containing a flag, is taxable.\n(5) Resource recovery equipment or machinery.\n(a) Resource recovery equipment or machinery used in a facility owned and operated exclusively by or on behalf of any county or municipality is exempt. To qualify for exemption, the resource recovery equipment or machinery must:\n1. Be certified as resource recovery equipment or machinery by the Department of Environmental Protection under Section 403.715, F.S., and Rule Chapter 62-704, F.A.C., Certification of Resource Recovery Equipment; and,\n2. Be owned or operated exclusively by or on behalf of a county or municipality.\n(b) To obtain certification of the resource recovery equipment or machinery, application must be made to the Department of Environmental Protection. The Department of Environmental Protection will issue a final examination and certification for qualifying resource recovery equipment or machinery after the equipment or machinery is installed and operational. Prior to the purchase and installation of qualifying resource recovery equipment or machinery, a preliminary examination report may be obtained from the Department of Environmental Protection. Persons who obtain a preliminary examination report must also obtain a final examination and certification after the equipment or machinery is installed and operational. Copies of preliminary examination reports and final examination and certifications issued by the Department of Environmental Protection are provided to the Department of Revenue.\n(c)1. Preliminary examination reports. A temporary exemption applies to the resource recovery equipment or machinery specified in the preliminary examination report issued by the Department of Environmental Protection. The temporary exemption is contingent upon final examination and certification of the resource recovery equipment or machinery by the Department of Environmental Protection. \n2. Applicants who have received a preliminary examination report may purchase the resource recovery equipment or machinery identified in the preliminary report tax-exempt. A county or municipality that has received a preliminary examination report may issue a copy of its Florida Consumer\u2019s Certificate of Exemption to make tax-exempt purchases of the identified resource recovery equipment or machinery. Prime contractors and subcontractors who have entered into a contractual agreement with a county or municipality to purchase the identified resource recovery equipment or machinery may purchase the equipment or machinery tax-exempt by issuing a written certification to the selling dealer. The prime contractor or subcontractor must certify that the equipment or machinery qualifies as resource recovery equipment or machinery that will be used exclusively by or on behalf of a county or municipality, as provided in Section 212.08(7)(q), F.S. The following is a suggested format of a written", "start_char_idx": 760490, "end_char_idx": 764851, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0855cb61-ab24-42c8-ba9d-1b1afb658108": {"__data__": {"id_": "0855cb61-ab24-42c8-ba9d-1b1afb658108", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "13926821-86a2-4e08-a140-35231b63d0a1", "node_type": null, "metadata": {}, "hash": "c0055fb150a2f337959ddd9a151a5a0d9f7c6d7e06b17e8f07fa8aecf252a2d6"}, "3": {"node_id": "1472ec40-810d-4dff-8830-dbe06ea1f46b", "node_type": null, "metadata": {}, "hash": "6efc546246b466dbd8b5a08d8e59d7f53a4151774ea75e3440de51e933b57b47"}}, "hash": "2bbe8c5c64e3c26c67f51ebd55e4dc33bdfdcb546d6d0481f8eff89cd8e6136c", "text": "F.S. The following is a suggested format of a written certification:\nCERTIFICATION FOR RESOURCE RECOVERY EQUIPMENT OR MACHINERY\nThis is to certify that the resource recovery equipment or machinery, as described below, purchased on or after ________ (DATE) from ___________ (VENDOR) is purchased for use as qualifying resource recovery equipment or machinery, pursuant to Section 212.08(7)(q), Florida Statutes, and will be used exclusively by or on behalf of a county or municipality.\nResource Recovery Equipment or Machinery:\n___________________________________________\n___________________________________________\n___________________________________________\nI understand that if I use the equipment or machinery for any other purpose, I must pay tax on the purchase price of the taxable property directly to the Department of Revenue.\nI understand that it is a criminal offense to fraudulently issue this certificate to evade the payment of sales tax and that I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nPurchaser\u2019s Name ____________________________________________________\nPurchaser\u2019s Address __________________________________________________\nName and Title of Authorized Representative ______________________________\nBy ________________________________________________________________\n(Signature of Purchaser)\n________________________\n(Date)\n3. The purchaser is required to pay tax at the time of purchase on any item identified in the preliminary examination report by the Department of Environmental Protection that does not qualify as possible resource recovery equipment or machinery.\n(d) Final examination and certification. Resource recovery equipment or machinery identified in a final examination and certification issued by the Department of Environmental Protection is exempt. Applicants, prime contractors, and subcontractors who obtained a preliminary examination report are entitled to an exemption for the resource recovery equipment or machinery identified in the final examination and certification. If it is determined by the Department of Environmental Protection that an item identified in the final examination and certification does not qualify as resource recovery equipment or machinery, tax, plus the applicable penalty and interest computed from the date of purchase, is due to the Department immediately.\n(e) Refunds.\n1. If an applicant, prime contractor, or subcontractor did not obtain a temporary exemption from the Department to purchase resource recovery equipment or machinery identified in the final examination and certification tax-exempt, the exemption may be obtained through a refund of previously paid taxes. Refunds will not be allowed until information has been provided to the satisfaction of the Executive Director or the Executive Director\u2019s designee that the resource recovery equipment or machinery meets the requirements of Section 212.08(7)(q), F.S. and this rule. The purchaser of the qualified resource recovery equipment or machinery is entitled to a refund of Florida tax paid on the qualifying resource recovery equipment or machinery. The purchaser must obtain a certified statement from its supplier(s) certifying that the supplier(s) has remitted the tax to the Department. If the purchaser paid tax directly to the Department, the purchaser is required to provide documentation that the tax was remitted directly to the Department.\n2. The following is a suggested format for a certified statement to be issued by the supplier that tax has been remitted to the Department:\n______________(COMPANY), its undersigned officer who is duly authorized, hereby certifies to __________(CONTRACTOR OR SUBCONTRACTOR) it has paid sales tax to the Florida Department of Revenue totaling the sum of $________. The taxes were collected by (COMPANY) upon the sales of equipment or machinery as evidenced by the attached invoice(s).\nThe company further certifies the sales tax for the attached invoice(s) was paid to the Department of Revenue in the month following the date of sale under sales tax certificate number ________________.\n__________________________________________________\nSIGNATURE OF AUTHORIZED OFFICER OF COMPANY\nBY: ________________________________\nTITLE: _____________________________\nDATE: _____________________________\n3. An Application for Refund-Sales and Use Tax (Form", "start_char_idx": 764874, "end_char_idx": 769304, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1472ec40-810d-4dff-8830-dbe06ea1f46b": {"__data__": {"id_": "1472ec40-810d-4dff-8830-dbe06ea1f46b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0855cb61-ab24-42c8-ba9d-1b1afb658108", "node_type": null, "metadata": {}, "hash": "2bbe8c5c64e3c26c67f51ebd55e4dc33bdfdcb546d6d0481f8eff89cd8e6136c"}, "3": {"node_id": "21e31e15-3516-4a5f-90de-e5b62b786396", "node_type": null, "metadata": {}, "hash": "1d25c67bde783f3e3621ebf76b349daebde0dde0aff4b93c6802fa65b00215d1"}}, "hash": "6efc546246b466dbd8b5a08d8e59d7f53a4151774ea75e3440de51e933b57b47", "text": "_____________________________\n3. An Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.) must be filed within 3 years after the date the tax was paid in accordance with the timing provisions of Section 215.26(2), F.S. A copy of the final examination and certification issued by the Department of Environmental Protection, the documentation to evidence the payment of Florida tax, and the certified statement(s) from the supplier(s) that tax has been remitted to the Department must accompany the application for refund. An application for refund will not be considered complete pursuant to Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., and a refund will not be approved until the applicant can demonstrate that the resource recovery equipment or machinery has been certified by the Department of Environmental Protection and that tax on the purchase of the equipment or machinery has been remitted to the Department.\n(6)(a) SPORTING EQUIPMENT. Sporting equipment brought into Florida, for a period of not more than 4 months in any calendar year, used by an athletic team or an individual athlete in a sporting event or series of sporting events is exempt from the use tax if such equipment is removed from the state within 7 days after the completion of the sporting event or a series of sporting events.\n1. Example: A major league professional baseball team brings sporting equipment into Florida early in a calendar year for spring training and exhibition games, and keeps the equipment in the state for two and one-half months, and removes it from the state within 7 days after the last of the series of exhibition games. The sporting equipment is exempt from use tax, since it was in the state less than 4 months during the year, and was removed within 7 days after the last of a series of sporting events.\n2. Example: A race car is brought into Florida for racing purposes. It is in the state for less than 4 months in a calendar year. The race car is exempt from use tax if the race car is removed from the state within 7 days after completion of the racing event.\n(b) The exemption authorized, pursuant to Section 212.08(7)(x), F.S., as created by Chapter 87-548, L.O.F., is a use tax exemption, not a sales tax exemption.\nRulemaking Authority 212.08(7)(h)2., (cc)3., 212.18(2), 213.06(1) FS. Law Implemented 212.05, 212.08(7)(f), (h), (q), (v), (x), (cc), 212.085, 213.255(2), (3), 213.37, 215.26 FS. History\u2013New 1-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 12-11-74, 5-27-75, 10-21-75, 9-7-78, 9-28-78, 10-18-78, 9-16-79, 2-3-80, 6-3-80, 7-7-80, 10-29-81, 12-3-81, 12-31-81, 7-20-82, 11-15-82, 10-13-83, 4-12-84, Formerly 12A-1.01, Amended 7-9-86, 1-2-89, 12-1-89, 7-7-92, 9-14-93, 5-18-94, 12-13-94, 3-20-96, 4-2-00, 6-28-00, 6-19-01, 10-2-01(1), (2), 10-2-01(2)-(7), 10-2-01(3)-(7), 8-1-02, 6-4-08, 12-31-20.\n12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations.\n(1)(a) For purposes of this rule, \u201cschools offering grades K through 12\u201d means state tax-supported, or parochial, church, and nonprofit private schools operated for and attended by pupils of", "start_char_idx": 769275, "end_char_idx": 772475, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "21e31e15-3516-4a5f-90de-e5b62b786396": {"__data__": {"id_": "21e31e15-3516-4a5f-90de-e5b62b786396", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1472ec40-810d-4dff-8830-dbe06ea1f46b", "node_type": null, "metadata": {}, "hash": "6efc546246b466dbd8b5a08d8e59d7f53a4151774ea75e3440de51e933b57b47"}, "3": {"node_id": "ddafa6aa-af6d-46c6-bdc3-57725bef6a5d", "node_type": null, "metadata": {}, "hash": "8d94fa83091f55f6acc814ab09035d0b7472ad1e7713874462da323251fc9f3b"}}, "hash": "1d25c67bde783f3e3621ebf76b349daebde0dde0aff4b93c6802fa65b00215d1", "text": "church, and nonprofit private schools operated for and attended by pupils of grades K through 12.\n(b) For purposes of this rule, \u201cParent-Teacher Organizations (PTOs)\u201d and \u201cParent-Teacher Associations (PTAs)\u201d mean those nonprofit organizations associated with schools whose purpose is to raise funds for schools teaching grades K through 12.\n(2) Purchases by school districts.\n(a) School districts may purchase taxable goods and services necessary for parent-teacher associations or parent-teacher organizations tax exempt, as provided in Section 212.0821, F.S.\n(b) The purchases made by the school district must be made with funds provided by the parent-teacher association or parent-teacher organization to the school district. The school district may extend a copy of its Consumer\u2019s Certificate of Exemption to the selling dealer at the time of the purchase to make such tax exempt purchases.\n(3) Sales of school materials and supplies and fund-raising items.\n(a) The sale of school books used in regularly prescribed courses of study in schools offering grades K through 12 is exempt. School books include printed textbooks and workbooks containing printed instructional material, such as questions and answers, that are used in regularly prescribed courses of study in schools offering grades K through 12.\n(b) The sale of yearbooks, magazines, newspapers, directories, bulletins, and similar publications distributed by schools offering grades K through 12 is exempt.\n(c)1. Schools offering grades K through 12 and parent-teacher associations or parent-teacher organizations whose primary purpose is to raise funds for such schools may pay tax to their suppliers on the cost price of items in lieu of registering as a dealer, obtaining a Consumer\u2019s Certificate of Exemption, or collecting tax on their sales of the following taxable items:\na. School materials and supplies purchased, rented, or leased for resale or rental to students attending grades K through 12;\nb. Items sold for fund raising purposes, such as candy, photographs, greeting cards, wrapping paper, and similar fund raising items;\nc. Items sold through vending machines located on the school premises;\nd. Food and beverages sold through vending machines located on school premises in locations other than the student lunchroom, student dining room, or other area specifically designated for student dining. See subsection (4).\n2. Example: A parent-teacher association operates a book store selling school supplies, such as pencils, paper, and notebooks, to elementary school students. The parent-teacher association is not registered as a dealer. The parent-teacher association must pay tax to its suppliers on items sold to students in the book store, but is not required to collect sales tax from the students purchasing items from the book store.\n(d)1. Schools offering grades K through 12, parent-teacher associations, and parent-teacher organizations that do not elect to pay tax to their suppliers on the purchase of items, as provided in paragraph (c), must register in the same manner as other dealers and collect and remit tax on taxable transactions. (See Rule 12A-1.060, F.A.C.) As registered dealers, schools offering grades K through 12, parent-teacher associations, and parent-teacher organizations may issue a copy of their Annual Resale Certificate (Form DR-13) in lieu of paying tax on the purchased items for the purposes of resale.\n2. Example: A parent-teacher organization holds a fund raising event to purchase additional computers for the school library. The students and faculty will obtain orders for a variety of gift items that will be purchased from a company engaged in the business of assisting schools with fund raising events. The parent-teacher organization collects the orders, determines the gift items that have been ordered in total, and places its order with the company. Payment to the company is made directly by the parent-teacher organization. If the parent-teacher organization does not pay sales tax to the company for its", "start_char_idx": 772485, "end_char_idx": 776523, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ddafa6aa-af6d-46c6-bdc3-57725bef6a5d": {"__data__": {"id_": "ddafa6aa-af6d-46c6-bdc3-57725bef6a5d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "21e31e15-3516-4a5f-90de-e5b62b786396", "node_type": null, "metadata": {}, "hash": "1d25c67bde783f3e3621ebf76b349daebde0dde0aff4b93c6802fa65b00215d1"}, "3": {"node_id": "7794455d-5b89-47d2-b137-fdc52230a670", "node_type": null, "metadata": {}, "hash": "139270c463c9d014e399f5d2d4d908c4969de3d4b5a8dec93b8c9dfeb007d23e"}}, "hash": "8d94fa83091f55f6acc814ab09035d0b7472ad1e7713874462da323251fc9f3b", "text": "If the parent-teacher organization does not pay sales tax to the company for its purchases of gift items, the parent-teacher organization must register as a dealer and collect and remit sales tax on its sales of the gift items. The parent-teacher organization may extend a copy of its Annual Resale Certificate to purchase the gift items tax exempt for the purposes of resale.\n(4) Sales of food and beverages.\n(a) Food and beverages sold or served in the student lunchroom, student dining room, or other area designated for student dining in schools offering grades K through 12, as part of a school lunch to students, teachers, school employees, or school guests are exempt.\n(b) Food and beverages sold or dispensed through vending machines or other dispensing devices located in the student lunchroom, student dining room, or other area designated for student dining in schools offering grades K through 12 are exempt.\n(c) Food and beverages sold through vending machines or other dispensing devices located in a gymnasium, shop, teachers\u2019 lounge, corridor, or other area accessible to the general public and not specifically designated for student dining are subject to tax at the rates established in Section 212.0515(2), F.S.\n(5) Admission charges.\n(a) When only student or faculty talent is used in an athletic or other event sponsored by a school, admission charges are exempt.\n(b) When a student is required to participate in a sport or recreation pursuant to a program or activity sponsored by, and under the jurisdiction of, the student\u2019s school, admission charges for participation imposed by the place of sport or recreation are exempt. The student\u2019s school will issue a certificate for the student to present to the organization charging the admission. If the student attends such place as a spectator, admission charges are taxable.\n(c) When a state tax-supported school or other governmental entity sponsors, administers, plans, supervises, directs, and controls an athletic or recreational program, participation or sponsorship fees are exempt. The athletic or recreational program may be run in conjunction with a not-for-profit entity under s. 501(c)(3) of the Internal Revenue Code of 1986, as amended.\n(d) When state tax-supported schools sponsor an athletic or other event and the talent to provide the event is not limited to students or faculty, admission charges to the event are exempt when:\n1. The risk of success or failure for the event lies completely with the school sponsoring the event;\n2. The funds at risk for the event must belong completely to the school sponsoring the event; and,\n3. The event is held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility.\n(e) Admission charges, dues, and membership fees to an event or program sponsored by a school, parent-teacher association, or parent-teacher organization that qualifies as a not-for-profit entity under the provisions of s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, are exempt.\nRulemaking Authority 212.18(3), 213.06(1) FS. Law Implemented 212.04(2)(a), 212.08(7)(o), (r), (ll), 212.0821 FS. History\u2013New 6-19-01.\n12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats.\n(1) Scope.\n(a) Tangible personal property imported, produced, or manufactured in this state for export, as provided in Section 212.06(5)(a)1., F.S., is not subject to Florida sales tax when the importer, producer, or manufacturer delivers the property to a forwarding agent for export or to a common carrier for shipment outside Florida, or mails the property by United States mail to a destination outside Florida.\n(b) The provisions of this rule do not apply to sales of aircraft, boats, mobile homes, motor vehicles, or other vehicles. For guidelines on the", "start_char_idx": 776522, "end_char_idx": 780387, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7794455d-5b89-47d2-b137-fdc52230a670": {"__data__": {"id_": "7794455d-5b89-47d2-b137-fdc52230a670", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ddafa6aa-af6d-46c6-bdc3-57725bef6a5d", "node_type": null, "metadata": {}, "hash": "8d94fa83091f55f6acc814ab09035d0b7472ad1e7713874462da323251fc9f3b"}, "3": {"node_id": "4ebde011-db3f-4930-89f8-77e5059073ef", "node_type": null, "metadata": {}, "hash": "443f1f5160e76318f6fd0b07d1f101c3a4bd0eae64f5ebb1d138daa61c91f377"}}, "hash": "139270c463c9d014e399f5d2d4d908c4969de3d4b5a8dec93b8c9dfeb007d23e", "text": "mobile homes, motor vehicles, or other vehicles. For guidelines on the export of these items from Florida, see Rule 12A-1.007, F.A.C.\n(2) Sales of property irrevocably committed to exportation.\n(a) A dealer is required to collect tax on sales of tangible personal property when the property is delivered to the purchaser or the purchaser\u2019s representative in Florida, whether the disclosed or undisclosed intention of the purchaser is to transport the property to a location outside Florida, or whether the property is actually so transported. Every sale of tangible personal property to a person physically present at the time of sale is presumed to have been delivered in Florida.\n(b) When a dealer sells tangible personal property, commits the property to the exportation process at the time of sale, and the exportation process remains continuous and unbroken until the property is exported from Florida, the dealer is not required to collect tax. The intent of the seller and the purchaser to export the property is not sufficient to establish that the property is not subject to tax in Florida. The delivery of the property to a location in Florida for subsequent export from Florida is insufficient to establish documentary evidence that the property sold was irrevocably committed to the exportation process. The following are examples of methods to commit the property to the exportation process at the time of sale:\n1. The dealer is required by the terms of the sale contract to deliver the property outside Florida using the dealer\u2019s own mode of transportation;\n2. The dealer is required by the terms of the sale contract to mail the property by United States mail to a destination located outside Florida; or\n3. The dealer is required by the terms of the sale contract to deliver the property to a carrier, licensed customs broker, or forwarding agent for final and certain movement of the property to a destination located outside Florida.\na. The term \u201ccarrier\u201d means a person regularly engaged in the business of transporting tangible personal property owned by other persons for compensation. The term \u201ccarrier\u201d includes common carriers and contract carriers.\nb. The term \u201clicensed customs broker\u201d means a person licensed by the United States customs service to act as a custom house broker.\nc. The term \u201cforwarding agent\u201d means a person or business whose principal business activity is facilitating for compensation the export of property owned by other persons.\nd. Any person not engaged in the business of receiving tangible personal property owned by other persons and shipping or arranging for shipping for compensation does not become a carrier or forwarding agent by being designated by the purchaser to receive and ship goods to a point outside Florida.\n(c) Any dealer who makes tax-exempt sales of tangible personal property for export outside Florida is required to maintain records to document that the property is committed to the exportation process at the time of sale and that the exportation process is continuous and unbroken until the property is exported from Florida. The dealer is required to maintain records that identify the tangible personal property sold and the delivery destination of the property. The documentation must clearly establish that the property was not commingled with the mass of property within Florida. If the purchaser exercises any act of dominion or control that would constitute \u201cuse\u201d of the property by the purchaser in Florida within the meaning of that term set forth in Section 212.02(20), F.S., the property was not irrevocably committed to the exportation process. Examples of records to document sales for export to points outside Florida are:\n1. Internal delivery orders identifying the property sold and the destination and date of delivery that are supported by receipts of expenses incurred in delivering the property, such as trip tickets or truck logs signed by the person who delivers the property;\n2. United States Postal Service parcel post receipts with supporting documentation identifying the property and the destination;\n3. Common carriers\u2019 receipts, bills of lading, or similar documentation that evidences the delivery destination;\n4. Export declaration;\n5. Receipts from a licensed customs broker; or\n6. Proof of export signed by a customs officer.\n(d)1. Any dealer who makes tax exempt", "start_char_idx": 780395, "end_char_idx": 784767, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4ebde011-db3f-4930-89f8-77e5059073ef": {"__data__": {"id_": "4ebde011-db3f-4930-89f8-77e5059073ef", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7794455d-5b89-47d2-b137-fdc52230a670", "node_type": null, "metadata": {}, "hash": "139270c463c9d014e399f5d2d4d908c4969de3d4b5a8dec93b8c9dfeb007d23e"}, "3": {"node_id": "1e441c60-3a2e-4189-9e8f-7644d5feefcb", "node_type": null, "metadata": {}, "hash": "8976557b516759181f536d33580b530da2094b6633420c66d6eec3131afccef7"}}, "hash": "443f1f5160e76318f6fd0b07d1f101c3a4bd0eae64f5ebb1d138daa61c91f377", "text": "by a customs officer.\n(d)1. Any dealer who makes tax exempt sales of tangible personal property and, in good faith, accepts a valid copy of a Florida Certificate of Forwarding Agent Address or relies on the list of designated forwarding agent addresses on the Department\u2019s website and then ships the property to the designated address on the certificate for export outside of the United States is not liable for any tax due on sales made during the effective dates of the certificate. The dealer must maintain documentation that the property was shipped or delivered by the dealer directly to the forwarding agent address.\n2. If tax was not collected by a dealer on tangible personal property shipped to a designated forwarding agent address and the tangible personal property remained in Florida or if delivery to the purchaser or purchaser\u2019s agent occurred in Florida, then the forwarding agent must remit applicable tax on the tangible personal property. This subparagraph does not prohibit the forwarding agent from collecting such tax from the consumer of the tangible personal property.\n(e) A dealer who imports taxable tangible personal property into Florida for exportation from Florida is required to maintain documentation that the imported property was irrevocably committed to the exportation process at the time of importation and that the exportation process was continuous and unbroken while such property was within Florida.\n(f) Regardless of the evidence maintained by the dealer to document delivery of the property to a common carrier, forwarding agent, or a licensed customs broker for shipment to a location outside Florida, or the mailing of the property by the United States mail to a location outside Florida, tax is due when the property is diverted in transit to the purchaser or the purchaser\u2019s agent or representative in Florida and such person takes possession in Florida, or when for any other reason the property is not delivered outside Florida.\n(3) Sales to nonresident dealers.\n(a) The sale of taxable tangible personal property to a nonresident dealer is exempt when the selling dealer obtains a statement from the nonresident dealer declaring that the tangible personal property will be transported outside Florida by the nonresident dealer for resale and for no other purpose. The statement executed by the nonresident dealer must include the declaration and all of the following information:\n1. The nonresident dealer\u2019s name and address;\n2. Evidence of authority to do business in the dealer\u2019s home state or country, such as the nonresident\u2019s business name and address, sales tax registration number, occupational license number, or any other evidence of transacting business in that state or country;\n3. For nonresident dealers who are not residents of the United States, the dealer\u2019s passport or visa number and arrival-departure card number;\n4. The following provision: \u201cUnder penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief\u201d; and,\n5. The signature of the purchaser executing the statement.\n(b) For purposes of this rule, a \u201cnonresident dealer\u201d is any person who does not hold a valid Florida sales tax certificate of registration and who is authorized in another state or country to make sales of tangible personal property in that state or country.\n(c) A selling dealer who makes a sale of taxable tangible personal property to a nonresident dealer is required to obtain the required statement or collect the applicable tax on the sale.\n(d) The following is a suggested format of the statement to be completed by the purchaser and presented to the selling dealer:\nTANGIBLE PERSONAL PROPERTY\nFOR RESALE BY A NONRESIDENT DEALER\nThis is to certify that the tangible personal property described below will be transported outside Florida for resale and for no other purpose.\nNAME OF SELLING DEALER: _______________________________________________________________________________\nDEALER\u2019S ADDRESS: ______________________________________________________________________________________\nDEALER\u2019S SALES TAX NO.: ________________________________________________________________________________\nNAME OF NONRESIDENT DEALER: _________________________________________________________________________\nADDRESS OF NONRESIDENT DEALER: ______________________________________________________________________\nHOME STATE\u2019S SALES TAX NO.: ___________________________________________________________________________\nPASSPORT OR VISA NO.:", "start_char_idx": 784778, "end_char_idx": 789320, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1e441c60-3a2e-4189-9e8f-7644d5feefcb": {"__data__": {"id_": "1e441c60-3a2e-4189-9e8f-7644d5feefcb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4ebde011-db3f-4930-89f8-77e5059073ef", "node_type": null, "metadata": {}, "hash": "443f1f5160e76318f6fd0b07d1f101c3a4bd0eae64f5ebb1d138daa61c91f377"}, "3": {"node_id": "ddde0266-6bcd-4765-8435-c4a2dfc463e0", "node_type": null, "metadata": {}, "hash": "8cb2693047e475ba5a1e24c1dfea2cb140b91da5736fdffe440a7f3b0f72a1c1"}}, "hash": "8976557b516759181f536d33580b530da2094b6633420c66d6eec3131afccef7", "text": "SALES TAX NO.: ___________________________________________________________________________\nPASSPORT OR VISA NO.: __________________________________________________________________________________\nARRIVAL-DEPARTURE CARD NO.: _________________________________________________________________________\nPURCHASER\u2019S EVIDENCE OF AUTHORITY TO DO BUSINESS IN HOME STATE:\n______________________________________________________________________ \nThe tangible personal property purchased in Florida on INVOICE NUMBER(S) ______, or described as follows, is solely for resale outside Florida.\nDescription of Property: ______________________________________________________________________________________ \nUnder penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief.\n\n__________________________________________________\t\t\t________________________________________\nSignature of Purchasing Nonresident Dealer\t\t\t\tDate\n(4) Florida Certificate of Forwarding Agent Address; Application; Eligibility. \n(a) To apply for a Florida Certificate of Forwarding Agent Address, an applicant must submit a complete Application for a Florida Certificate of Forwarding Agent Address (Form DR-1FA, incorporated by reference in Rule 12A-1.097, F.A.C.), a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.), and documentation sufficient to substantiate the applicant\u2019s eligibility for the certificate, including the applicant\u2019s most recently filed federal income tax return. An application for a certificate is complete when all information required to be submitted by Section 212.06(5)(b), F.S., the application, and this rule is provided to the Department. \n(b) To receive a certificate, an applicant is required to demonstrate that: \n1. The applicant\u2019s principal business activity is facilitating for compensation the export of property owned by other persons;\n2. The applicant is engaged in international export; and\n3. The designated address for which certification is sought is used exclusively by the applicant for receiving tangible personal property originating with a United States vendor for export out of the United States through a continuous and unbroken exportation process.\n(c) Each applicant is required to provide the following to demonstrate the business is engaged in the export of property owned by others and supported by the following information:\n1.a. A copy of the applicant\u2019s federal income tax return for the preceding taxable year with NAICS code 488510; or\nb. A copy of the applicant\u2019s federal income tax return for the preceding taxable year with a NAICS code consistent with the principal business activity of a forwarding agent and an explanation why the NAICS code demonstrates the applicant is a forwarding agent; or\nc. An explanation as to why the business did not file a federal income tax return for the preceding taxable year and the NAICS code under which the applicant intends to file a federal income tax return.\n2. A description of all business activity that occurs at each designated address submitted on the Application for a Florida Certificate of Forwarding Agent Address. \n3.a. Applicants who include a copy of their federal income tax return are required to include a statement of total revenues, a statement of revenues associated with facilitating for compensation the export of property owned by other persons, and a statement of revenues associated with international export. These statements must be from the year preceding the date of application.\nb. Applicants who do not include a copy of their federal income tax return are required to include a statement of total estimated revenues, a statement of estimated revenues associated with facilitating for compensation the export of property owned by other persons, and a statement of estimated revenues associated with international export.\n4. Certification that \na. The tangible personal property delivered to the designated address for export originates with a United States vendor; and\nb. The tangible personal property delivered to the designated address for export is irrevocably committed to export out of the United States through a continuous and unbroken exportation process; and\nc. The designated address is used exclusively by the forwarding agent for such export; and\nd. The principal business activity is that of a forwarding agent; and\ne. The applicant is engaged in international export.\n(d) When an application is approved, the applicant", "start_char_idx": 789265, "end_char_idx": 793811, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ddde0266-6bcd-4765-8435-c4a2dfc463e0": {"__data__": {"id_": "ddde0266-6bcd-4765-8435-c4a2dfc463e0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1e441c60-3a2e-4189-9e8f-7644d5feefcb", "node_type": null, "metadata": {}, "hash": "8976557b516759181f536d33580b530da2094b6633420c66d6eec3131afccef7"}, "3": {"node_id": "910624be-9dd9-4743-88a4-fd294c31c7ed", "node_type": null, "metadata": {}, "hash": "45cd62de005018485a62ad43e256e86af381c64295063247117b70c306068e91"}}, "hash": "8cb2693047e475ba5a1e24c1dfea2cb140b91da5736fdffe440a7f3b0f72a1c1", "text": "engaged in international export.\n(d) When an application is approved, the applicant will be issued a Florida Certificate of Forwarding Agent Address (Form DR-14FAA), which is valid from the \u201cIssue Date\u201d through the \u201cExpiration Date\u201d as indicated on the certificate unless revoked or surrendered prior to the expiration date. After a certificate is issued, the following information will be published on the Department\u2019s website:\n1. The name of the forwarding agent\u2019s business.\n2. The designated address of the forwarding agent.\n3. The issue date and the expiration date provided on the certificate.\n(e) When an application is incomplete, the Department will issue a letter notifying the applicant of the documentation or information that is to be provided to the Department within 30 days following the date of the notification. If an applicant fails to provide the required documentation or information and the application remains incomplete or the Department is not able to approve an application, a notice explaining the reason for the denial will be mailed to the applicant. The applicant may protest the denial pursuant to Sections 120.569 and 120.57, F.S., within 21 days after the date of the notice.\n(f) Beginning July 1, 2023, each business holding a Florida Certificate of Forwarding Agent Address must submit Form DR-1FA to verify the designated address used by the forwarding agent no later than July 1 each year. The submission of Form DR-1FA for annual verification is not due in the same calendar year in which an initial Florida Certificate of Forwarding Agent Address is issued or the calendar year in which a certificate is renewed.\n(g) Within 30 days of any material change, business holding a Florida Certificate of Forwarding Agent Address must submit an updated Form DR-1FA documenting the material change. \n1. A change is considered material if the change affects the following information previously submitted by the certificate holder:\na. Florida Business Partner Number\nb. Federal Employer Identification Number (FEIN)\nc. Legal Name of Business\nd. Contact Person, including changes to their contact information\ne. Mailing Address\nf. Business Website\ng. Designated Address(es)\nh. Description of all business activity conducted at the designated address(es)\ni. Federal Income Tax Return (if one was not included with the initial application)\n2. A change is not considered material if it relates to a new federal income tax return if one was provided with the initial application; new documentation demonstrating the applicant remains engaged in international export; or changes in revenues or estimated revenues, unless the changes demonstrate that the principal business activity is no longer the facilitation for compensation the export of property owned by others.\n3. The Department will notify the applicant when a material change requires submission of an updated Form DR-1.\n(h) At least 30 days before the expiration date on a Certificate of Forwarding Agent Address, an application for renewal must be submitted using Form DR-1FA, along with documentation sufficient to substantiate the applicant\u2019s eligibility for the certificate. Form DR-1 is not required to be submitted with a renewal application, unless the Department notifies the applicant. The Department will review the renewal application in the same manner as the initial application.\n(i) Certificate holders must immediately notify the Department, in writing, should the business no longer meet the eligibility requirements, provided in paragraph (b), for a Florida Certificate of Forwarding Agent Address and must surrender their certificate. \n1. The written notification must include the Florida business partner number, federal employer identification number (FEIN), legal name of business, a statement as to why the business no longer meets the requirements of a forwarding agent as provided in Section 212.06(5)(b), F.S., and the business is surrendering its Florida Certificate of Forwarding Agent Address.\n2. The written notification is to be submitted to the Department by email at Exemptions@floridarevenue.com, by fax to (850)488-5997, or by mail to:\nAccount Management MS 1-5730\nFlorida Department of Revenue\n5050 W. Tennessee St.\nTallahassee FL 32399-0160\n(j) If at any", "start_char_idx": 793845, "end_char_idx": 798119, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "910624be-9dd9-4743-88a4-fd294c31c7ed": {"__data__": {"id_": "910624be-9dd9-4743-88a4-fd294c31c7ed", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ddde0266-6bcd-4765-8435-c4a2dfc463e0", "node_type": null, "metadata": {}, "hash": "8cb2693047e475ba5a1e24c1dfea2cb140b91da5736fdffe440a7f3b0f72a1c1"}, "3": {"node_id": "f0a5c470-64d4-4b75-a0b4-2d8c54331cb2", "node_type": null, "metadata": {}, "hash": "3beebad8a6cd6e1d185bbf1a6490f11583ee39693f1062c95e14cdcf88385fd7"}}, "hash": "45cd62de005018485a62ad43e256e86af381c64295063247117b70c306068e91", "text": "St.\nTallahassee FL 32399-0160\n(j) If at any time the Department has reason to believe that a business holding a Florida Certificate of Forwarding Agent Address is not eligible for a certificate or is otherwise not in compliance with Section 212.06(5)(b), F.S., or this rule, the certificate holder will be sent a written notice of intent to revoke the certificate stating the reasons for such revocation.\n1. The Department may request information from the certificate holder regarding its business operations to demonstrate its eligibility for a certificate or its compliance with all provisions of Section 212.06(5)(b), F.S., and this rule. Failure to provide the requested information within thirty (30) days of request is grounds for revocation of the certificate.\n2. The certificate holder has the right to request an administrative hearing, to be conducted in accordance with Sections 120.569 and 120.57, F.S. and Rule Chapter 28-106, F.A.C., to dispute the notice of intent to revoke the certificate. The request must be received by the Department within 30 consecutive calendar days after the date of the notice. The Department\u2019s notice of intent to revoke the certificate will become final if no timely request for a hearing is received or if, following an administrative hearing, the Department issues a final order revoking the certificate.\n(k) An entity whose Florida Certificate of Forwarding Agent Address has expired, been surrendered, or revoked by the Department is prohibited from extending a copy of its certificate to a selling dealer. Upon surrender, revocation, or expiration of a certificate without renewal, the forwarding agent\u2019s information will be removed from the Department\u2019s online list of forwarding agents holding a valid Florida Certificate of Forwarding Agent Address.\n(5) Sales to foreign diplomats, consular employees, and members of their families.\n(a) Sales to foreign diplomats, consular officers, consular employees, and members of their families are entitled to certain sales tax exemptions or limitations determined by the United States Department of State when the United States Department of State has determined that the foreign nation represented has a treaty with the United States that exempts United States diplomats, consular officers, consular employees, and members of their families from the foreign country\u2019s similar state and local sales taxes. Foreign diplomats and consular personnel seeking an exemption from Florida sales tax must personally present to the vendor at the time of purchase a tax exemption card issued to the individual by the United States Department of State. The tax exemption card will set forth the terms of the sales tax exemption to which the individual is entitled and will serve as the seller\u2019s authority to allow the specific sales tax exemption as provided on the card to the named person whose photograph appears on the card.\n(b) To document qualified tax-exempt sales to foreign diplomats and consular personnel, the selling dealer must maintain:\n1. A copy of both sides of the tax exemption card; or\n2. The following information as shown on the tax exemption card issued to the purchaser: mission name, name of purchaser, date of sale, amount of sale, stripe color code or other indication of the level of exemption, expiration date, the tax exemption number, and the United States Department of State card number.\n(c) Questions regarding the diplomatic exemption should be directed in writing to the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112 or by telephone to Taxpayer Services at (850)488-6800.\n(6) Recordkeeping requirements.\n(a)1. Selling dealers must maintain copies of internal delivery orders and supporting documentation, trip tickets, truck log records, United States Postal Service parcel post receipts, bills of lading, receipts from common carriers, export declarations, customs documents, receipts from licensed customs brokers, statements signed by a customs officer, declarations by nonresident dealers, copies of tax-exemption cards issued by the United States Department of State, exemption certificates, and other documentation required under the provisions of this rule until tax imposed", "start_char_idx": 798155, "end_char_idx": 802434, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f0a5c470-64d4-4b75-a0b4-2d8c54331cb2": {"__data__": {"id_": "f0a5c470-64d4-4b75-a0b4-2d8c54331cb2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "910624be-9dd9-4743-88a4-fd294c31c7ed", "node_type": null, "metadata": {}, "hash": "45cd62de005018485a62ad43e256e86af381c64295063247117b70c306068e91"}, "3": {"node_id": "9c3b0333-89ed-454e-95d5-e6110097df12", "node_type": null, "metadata": {}, "hash": "98653137c2c91242a26667ccb91282887567ca90cce7b59c8677e4c1fe7228ba"}}, "hash": "3beebad8a6cd6e1d185bbf1a6490f11583ee39693f1062c95e14cdcf88385fd7", "text": "certificates, and other documentation required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n2. Electronic storage by the selling dealer of the required certificates and other documentation will be sufficient compliance with the provisions of this subsection.\n(b)1. Forwarding agents must maintain copies of sales invoices or receipts between the vendor and the consumer when provided by the vendor or export documentation evidencing the value of the purchase consistent with the federal Export Administration Regulations, 15 C.F.R. parts 730-774; copies of federal income tax returns evidencing the forwarding agent\u2019s NAICS principal business activity code; copies of invoices or other documentation evidencing shipment to the forwarding agent; invoices between the forwarding agent and the consumer or other documentation evidencing the ship-to destination outside the United States; invoices for foreign postal or transportation services; bills of lading; and any other export documentation.\n2. These records must be kept in an electronic format and made available to the Department at reasonable times and by reasonable means.\nRulemaking Authority 212.06(5)(b)13., 212.18(2), 213.06(1) FS. Law Implemented 212.02(20), 212.05(1), 212.06(1), (2), (5), 212.12(9), 212.13(1), (2), (3), (4), 212.21(3), 213.37 FS. History\u2013New 6-12-03, Amended 6-14-22.\n12A-1.002 Practitioners of the Healing Arts.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), (19), 212.05(1), 212.08(2), (7) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.02, Repealed 7-12-10.\n12A-1.003 Sales of Several Items to the Same Purchaser at the Same Time.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.12(9) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.03, Repealed 5-9-13.\n12A-1.004 Sales Tax Brackets.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(1), (3), (6), 212.031(1)(c), (d), 212.04(1), 212.05(1), 212.08(3), 212.12(9), (10), (11) FS. History\u2013New 10-7-68, Amended 6-16-72, 9-24-81, 7-20-82, Formerly 12A-1.04, Amended 12-13-88, 8-10-92, 3-17-93, 12-13-94, 6-19-01, 11-1-05, 9-1-09, 1-17-18, Repealed 6-14-22.\n12A-1.005 Admissions.\n(1)(a) Every person is exercising a taxable privilege when such person sells or receives anything of value by way of admissions, as defined in Section 212.02(1), F.S., except those admissions that are specifically exempt. Such seller is required to collect tax on the sales price or actual value of such admissions pursuant to Section 212.04(1)(b), F.S. Tax due must be calculated using the rounding algorithm as provided in Section 212.12(10), F.S. The seller may apply the rounding algorithm to the aggregate tax amount computed on all taxable admissions on an invoice or to the taxable amount of each individual admission on the invoice.\n(b) It is required that either:\n1. The seller collecting the charge for an admission prominently display, at the box office or other place where the admission charge is collected, a sign or other easily read notice disclosing the price of the admission; or\n2.", "start_char_idx": 802388, "end_char_idx": 805601, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9c3b0333-89ed-454e-95d5-e6110097df12": {"__data__": {"id_": "9c3b0333-89ed-454e-95d5-e6110097df12", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f0a5c470-64d4-4b75-a0b4-2d8c54331cb2", "node_type": null, "metadata": {}, "hash": "3beebad8a6cd6e1d185bbf1a6490f11583ee39693f1062c95e14cdcf88385fd7"}, "3": {"node_id": "0f26277b-02b9-4a3c-af26-ec247ffc3f22", "node_type": null, "metadata": {}, "hash": "8ba69b8767ca5c848e2ab3b34831a1d936ce48e090e7fa64ced900958f66d772"}}, "hash": "98653137c2c91242a26667ccb91282887567ca90cce7b59c8677e4c1fe7228ba", "text": "or other easily read notice disclosing the price of the admission; or\n2. The face of each ticket sold reflect the actual sales price of the admission.\n(c)1. The tax is due at the moment of the transaction, except when the tax is collected for admission to an event at a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility. Tax collected on such events is due to the Department on the first day of the month following the actual date of the event for which the admission is sold and becomes delinquent on the 21st day of that month. Therefore, tax collected on season and series tickets for events held in such facilities should be apportioned to each event in the season or series and remitted to the Department accordingly.\n2. An agent who collects admissions on behalf of a principal may forward the collected tax funds to the principal to be remitted by the principal to the Department. Both the principal and agent can be held liable for any failure to timely remit such tax funds to the Department. An agent shall not, however, be liable for its principal\u2019s failure to timely remit tax funds to the Department if the agent has obtained the principal\u2019s active Florida sales tax number and has disclosed in writing to the principal that when such agent remits proceeds from the sale of an admission to the principal the proceeds may include amounts that represent admissions tax and that it is the principal\u2019s obligation to timely remit any taxes due and owing to the Department or other taxing authority.\n3. When tickets or admissions are sold and not used but are instead returned to the seller, the seller shall credit or refund the sales tax to the purchaser. See Rule 12A-1.014, F.A.C., for the methods the seller is to use to obtain a credit or refund.\n4. A refundable deposit that is paid to reserve the right to purchase season tickets, box seats, or other admissions, that is recorded on the books of the seller as a liability, and that does not entitle the payer to the right to be admitted to the event or events, is not subject to tax. If the refundable deposit is applied to the purchase of the season tickets, box seats, or other admissions, tax is due to the Department as provided in this paragraph.\n(d) Operators of traveling shows, exhibitions, amusements, circuses, carnivals, rodeos, and similar traveling events shall, upon request of an agent of the Department of Revenue, produce a cash receipt or similar documentation evidencing payment to the State of admission taxes due on any or all previous engagements in Florida during their current tour and an itinerary of future engagements in this State during the current year. The operator must document any performance in Florida that is sponsored by a not-for-profit entity that qualifies under the provisions of s. 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, for which the admission charges are exempt from tax.\n(2) Exempt admissions. The following admissions are exempt from the tax imposed under Section 212.04, F.S.:\n(a) Admissions to athletic or other events held by schools, as provided in Section 212.04(2)(a)1., F.S., are exempt.\n(b) Admissions for students who are required to participate in a sport or recreation, provided the program or activity is sponsored by and under the jurisdiction of the educational institution and attendance is as a participant and not as a spectator are exempt. The institution will issue a certificate for the student to present to the person charging the admission in order to provide for this exemption.\n(c) Admissions to agricultural fairs are exempt, as provided in Sections 212.08(7)(gg) and 616.260, F.S.\n(d) Admissions to the following professional or collegiate sporting events are exempt, as provided in Sections 212.04(2)(a)5. and 10., F.S.;\n1. National Football League championship game or Pro Bowl;\n2. Major League Baseball,", "start_char_idx": 805626, "end_char_idx": 809605, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0f26277b-02b9-4a3c-af26-ec247ffc3f22": {"__data__": {"id_": "0f26277b-02b9-4a3c-af26-ec247ffc3f22", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9c3b0333-89ed-454e-95d5-e6110097df12", "node_type": null, "metadata": {}, "hash": "98653137c2c91242a26667ccb91282887567ca90cce7b59c8677e4c1fe7228ba"}, "3": {"node_id": "fd85b3d8-ea06-4ce4-beb0-6e3449a7e1ab", "node_type": null, "metadata": {}, "hash": "3665d1408c24ed0a723e5b2d8bb9c2ca457c9328351fdeadd9de3a3d64f40bc4"}}, "hash": "8ba69b8767ca5c848e2ab3b34831a1d936ce48e090e7fa64ced900958f66d772", "text": "National Football League championship game or Pro Bowl;\n2. Major League Baseball, Major League Soccer, National Basketball Association, or National Hockey League all-star game and Major League Baseball Home Run Derby held before the Major League Baseball all-star games;\n3. National Basketball Association all-star events produced by the National Basketball Association and held at a facility such as an arena, convention center, or municipal facility;\n4. Any semifinal or championship game of a national collegiate tournament or any postseason collegiate football game sanctioned by the National Collegiate Athletic Association;\n5. Any FIFA World Cup match sanctioned by the F\u00e9d\u00e9ration Internationale de Football Association (FIFA), including any qualifying match held up to 12 months before the FIFA World Cup matches;\n6. Any Formula One Grand Prix race sanctioned by F\u00e9d\u00e9ration Internationale de l'Automobile, including any qualifying or support races held at the circuit up to 72 hours before the grand prix race;\n7. The Daytona 500 sanctioned by the National Association for Stock Car Auto Racing, including any qualifying or support races held at the same track up to 72 hours before the race.\n(e) Participation fees or sponsorship fees to athletic or recreational structured programs imposed by governmental entities as described in Section 212.08(6), F.S., when such governmental entities sponsor, administer, plan, supervise, direct, and control such athletic or recreational programs are exempt. An organization qualified under s. 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, may work in conjunction with the governmental entity to sponsor, administer, plan, supervise, direct, and control the athletic or recreational structured program without affecting the exemption.\n1. Example: A city or county park and recreation department sponsors, administers, plans, supervises, directs, and controls its adult softball, little league, and other team recreation programs. The park and recreation department charges $100.00 for each team participating, or it may charge $10.00 per person for each person to participate. At the end of league play, a tournament is held to determine the championship. The participation fees charged for league and tournament play are exempt from tax as an athletic structured program.\n2. Example: A city operates a swimming pool. It charges an admission price of $2.00 for each adult and $1.00 for each child to enter the pool. The admission charges are taxable since this is not a structured athletic or recreational program.\n3. Example: A city or county park and recreation department sponsors, administers, plans, supervises, directs, and controls pottery and ceramics classes. The park and recreation department charges each person $20.00 to participate. The participation charges are exempt as a recreational structured program.\n4. Example: A not-for-profit organization that is not qualified under s. 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, sponsors a softball tournament and charges each team $250 to participate. The organization rents the softball field from the city. The $250 participation fee is subject to tax. If the organization is not registered to collect and remit sales tax, the organization must contact the local taxpayer service center to obtain a special events sales tax remittance number. The rental of the ball field by the city to the organization is taxable, unless the not-for-profit organization holds a Consumer\u2019s Certificate of Exemption and issues a copy of its certificate to the city.\n(f) Dues, membership fees, and admission charges imposed by not-for-profit sponsoring organizations are exempt. To receive this exemption, the organization making any such charges must qualify as a not-for-profit entity under the provisions of s. 501(c)(3) of the United States Internal Revenue Code of 1986, as amended.\n(g) Admission charges to an event held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned", "start_char_idx": 809596, "end_char_idx": 813704, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fd85b3d8-ea06-4ce4-beb0-6e3449a7e1ab": {"__data__": {"id_": "fd85b3d8-ea06-4ce4-beb0-6e3449a7e1ab", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0f26277b-02b9-4a3c-af26-ec247ffc3f22", "node_type": null, "metadata": {}, "hash": "8ba69b8767ca5c848e2ab3b34831a1d936ce48e090e7fa64ced900958f66d772"}, "3": {"node_id": "1b90387b-7559-42e9-9759-0deea6ec0f46", "node_type": null, "metadata": {}, "hash": "02927b8de6fbb17769b2ed37d90d61652c0e3afbd683e33bb3abf6b736c28803"}}, "hash": "3665d1408c24ed0a723e5b2d8bb9c2ca457c9328351fdeadd9de3a3d64f40bc4", "text": "theater, arena, civic center, performing arts center, or publicly owned recreational facility are exempt when:\n1. The event is sponsored by a sports authority or commission, exempt from federal income tax under the provisions of s. 501(c)(3) of the Internal Revenue Code, as amended, that is contracted with a county or municipal government for the purpose of promoting and attracting sports-tourism events to the community or is sponsored by a governmental entity;\n2. 100 percent of the funds at risk belong to the sponsoring entity;\n3. 100 percent of the risk of success or failure lies with the sponsoring entity; and,\n4. The talent for the event is not derived exclusively from students or faculty.\n(h) Entry fees for participation in fresh water fishing tournaments, as provided in Section 212.04(2)(a)7., F.S., are exempt.\n(i) Participation or entry fees charged to participants in a game, race, or other sport or recreational event when spectators are charged a taxable admission to such event, as provided in Section 212.04(2)(a)8., F.S., are exempt.\n(j) Admissions charged by physical fitness facilities owned or operated by any hospital licensed under Chapter 395, F.S., as provided in Section 212.02(1), F.S., are exempt.\n(k) Admissions to live theater, live opera, or live ballet productions, as provided in Section 212.04(2)(a)6., F.S., are exempt. The application required in Section 212.04(2)(a)6., F.S., should be addressed to:\nDepartment of Revenue\nCentral Registration\nP.O. Box 6480\nTallahassee, Florida 32314-6480.\n(3) Taxable admissions and participation fees. The following paragraphs contain examples of admission charges that are subject to tax, unless such admissions are specifically exempt under the provisions of Section 212.04(2), F.S. This list is not intended to be an exhaustive list.\n(a) Admissions to any place of amusement, sport, or recreation are subject to tax.\n(b) Admissions to places of amusement, operated under the supervision of the State Racing Commission and any admissions to such place for events not under the supervision of the State Racing Commission, are subject to tax.\n(c) Admissions to attractions, shows, carnivals, exhibitions, and to fairgrounds that do not qualify for exemption under the provisions of Sections 212.08(7)(gg) and 616.260, F.S., are subject to tax. Fairgrounds shall be deemed to mean any area for which a charge is made to view exhibits or entries.\n(d) Charges to attend consumer trade shows and exhibitions are subject to tax.\n(e) Charges made at carnivals, fairs, amusement parks, and similar locations for rides, such as on merry-go-rounds, roller coasters, ferris wheels, and similar rides, are admissions subject to tax.\n(f) Charges for live pony rides are admissions subject to tax.\n(g) Charges made for the privilege of bowling, golfing, swimming, using trampolines, for playing billiards, ping pong, tennis, squash, badminton, slot racing, go-kart racing, and similar sports are admissions subject to tax.\n(h) Admissions to theatres, mini-theatres, outdoor theatres, and shows are subject to tax.\n(i) Charges made for participation in saltwater fishing tournaments are subject to tax.\n(j) Charges made for the privilege of entering or engaging in any kind of activity for which no admission charge is made to spectators are subject to tax. When spectators are charged a taxable admission to a game, race, or other sport or recreational event, the participation or entrance fees are exempt. The purchase of taxable items used by the sponsoring entity are subject to tax, even though receipts from charges for the participation or entrance fees are used to make such purchases.\n1. Example: A private golf club hosts a local tournament and charges $100.00 entry fee from all participants with no admission charge", "start_char_idx": 813714, "end_char_idx": 817506, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1b90387b-7559-42e9-9759-0deea6ec0f46": {"__data__": {"id_": "1b90387b-7559-42e9-9759-0deea6ec0f46", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fd85b3d8-ea06-4ce4-beb0-6e3449a7e1ab", "node_type": null, "metadata": {}, "hash": "3665d1408c24ed0a723e5b2d8bb9c2ca457c9328351fdeadd9de3a3d64f40bc4"}, "3": {"node_id": "855213de-232b-4110-96de-a6dec592b181", "node_type": null, "metadata": {}, "hash": "350763d8177e951077978de976d5bddeacdf1bfaf2d8ea0b712d9b3683058e27"}}, "hash": "02927b8de6fbb17769b2ed37d90d61652c0e3afbd683e33bb3abf6b736c28803", "text": "local tournament and charges $100.00 entry fee from all participants with no admission charge made to spectators. The entry fee covers the greens fees, cart rental, and a meal for each participant, with the excess being used to purchase gifts, gift certificates, and trophies to be given to the winners. The entry fee is subject to tax, even if the charge for each item is separately itemized. The purchase of gifts, trophies, and other promotional items by the club is subject to tax. If the club is donating a gift that it has in its inventory for sale, the club is required to accrue and remit the tax on the cost of the gift at the time it is removed from inventory. When the winning participants are given gift certificates to be used to purchase merchandise from the club, the club is deemed to be selling the merchandise, and it shall collect the tax from the gift certificate holders at the time the merchandise is sold.\n2. Example: A sponsoring golf association enrolls participants to participate in a tournament for a fee of $100.00 with $20.00 of the fee attributable to organizational services provided by the sponsor and $80.00 attributable to the club\u2019s charges for an unlimited number of rounds and the use of a golf cart, with the excess being used to purchase gifts, gift certificates, and trophies to be given to the winners. No tax is due on the $100.00 fee paid by the participant to the sponsoring organization. The $80.00 entry fee paid by the sponsoring organization to the club is taxable, even if the charge for each item is separately itemized. The purchase of gifts, trophies, and other promotional items by the club is subject to tax. When participants are given gift certificates to be redeemed for merchandise from the club\u2019s pro shop, the club is deemed to be selling the merchandise and shall collect tax from the gift certificate holders at the time the holder redeems the certificate for merchandise.\n(k)1. When the owner of a boat or vessel operated as a \u201chead-boat\u201d or \u201cparty boat\u201d supplies the crew, which remains under the control and direction of the owner, and makes a charge measured on an admission or entrance or length of stay aboard the vessel for the privilege of participating in sightseeing, dinner cruises, sport, recreation, or similar activities including fishing, the charge is taxable as an admission.\n2. The charge made by an owner or operator for chartering any boat or vessel, with a crew furnished, solely for the purpose of fishing is exempt.\n3. Charges made by foreign registered vessels carrying passengers to international waters where passengers cannot disembark from the vessel at points other than the origination point (cruises to nowhere) are taxable. If the vessel docks, and passengers can disembark, the charge is considered to be for transportation and is exempt from tax.\n(l) Charges measured on an admission or entrance or length of stay for rides on sightseeing trolley cars, sightseeing buses or trains, or any sightseeing or amusement ride where the participant is normally returned to the origination point are taxable. This does not apply to:\n1. Charter or regularly scheduled aircraft, bus, taxi, trolley, or train travel where the passengers may disembark for shopping, dining, or other activities at points other than the origination point; or\n2. Individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, pursuant to 49 U.S.C. s.40116.\n(m) Charges made for tethered hot air balloon rides are taxable.\n(4) Dues and initiation fees, equity and nonequity memberships, capital contributions and assessments, refundable deposits, and user fees.\n(a)1. Dues and user fees paid to any organization, including athletic clubs, health spas, civic, fraternal, and religious clubs, that provide physical fitness facilities or recreational facilities, such as golf courses, tennis", "start_char_idx": 817489, "end_char_idx": 821385, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "855213de-232b-4110-96de-a6dec592b181": {"__data__": {"id_": "855213de-232b-4110-96de-a6dec592b181", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1b90387b-7559-42e9-9759-0deea6ec0f46", "node_type": null, "metadata": {}, "hash": "02927b8de6fbb17769b2ed37d90d61652c0e3afbd683e33bb3abf6b736c28803"}, "3": {"node_id": "a33143e3-653e-41dc-93a5-fbe9a76b0fd6", "node_type": null, "metadata": {}, "hash": "41dd27a8713223b557f802de008aa737f89cc2c079a99ef54cdb35ea59db2849"}}, "hash": "350763d8177e951077978de976d5bddeacdf1bfaf2d8ea0b712d9b3683058e27", "text": "fitness facilities or recreational facilities, such as golf courses, tennis courts, swimming pools, yachting, boating, athletic, exercise, and fitness facilities, are subject to tax. Dues and user fees do not include:\na. Charges for initiation into, or for joining, an organization that are paid by persons to obtain an equitable ownership interest in the organization. The equitable ownership interest may be transferrable, with or without consideration, directly to another party or to the organization.\nb. Additional charges paid by an equity member when joining an organization that are used by the organization solely for capital expenditures, capital improvements to the organization\u2019s facilities, or for debt servicing such expenditures and improvements by the organization. Examples of these types of payments and the use of such amounts include amounts expended for rebuilding and/or replacing the grass on greens or fairways; rebuilding and/or replacing bunkers; planting of additional trees; resurfacing and/or construction of tennis courts; resurfacing and/or construction of swimming pools; amounts expended for new furniture, fixtures and equipment; amounts expended for clubhouse renovations; amounts expended for kitchen equipment and utensils; amounts expended to improve the irrigation system; amounts expended to acquire assets to enable the club to comply with environmental laws; amounts expended for acquiring maintenance equipment; amounts expended for new golf carts; and amounts expended for the installation of equipment on golf carts. Repairs to, or maintenance of, existing capital assets that do not materially add to the value or appreciably prolong the useful life of a capital asset are not deemed to be capital expenditures or capital improvements by the organization.\nc. Capital assessments levied by an organization against persons who are, or seek to become, members of the organization.\nd. Capital contributions or additional paid-in capital paid to an organization by individuals who have an equitable ownership interest in the organization.\n2. Recurring or nonrecurring capital contributions or additional paid-in capital, or capital assessments, paid to an organization in a lump sum or by installments, are not subject to tax when such payments are:\na. Separately accounted for and not recorded in an operating revenue account by the organization.\nb. Not paid for the right to use the organization\u2019s recreational, physical fitness, or other facilities or equipment without subsequent periodic payments;\nc. Not used to effect a decrease in user fees or periodic membership dues; and,\nd. Not used to pay for the operating expenses of the organization.\n(b) For purposes of this rule:\n1. The phrase, \u201cequitable ownership interest,\u201d means an interest that entitles a person to receive from the organization evidence or indicia of such ownership, the right to vote on decisions of the organization that are subject to determination by the organization\u2019s members or owners, and the right to receive a proportionate share of the organization\u2019s assets upon its dissolution, unless all such net assets are distributable upon dissolution to an organization exempt from federal income taxation or to a qualifying common interest realty association. The ownership interest must be reflected by the issuance of stock, a membership certificate, or similar instrument evidencing an ownership interest in the organization.\n2.a. The phrases \u201ccapital contributions\u201d or \u201cadditional paid-in capital\u201d mean equity payments that by themselves do not entitle an individual to use the facilities or equipment of an organization and that are intended as an investment to maintain or enhance members\u2019 and owners\u2019 interests in the organization.\nb. The phrase \u201ccapital assessments\u201d means payments made by members of an organization that by themselves do not entitle an individual to use the facilities or equipment of an organization and that are used solely for capital expenditures, for capital improvements to the organization\u2019s facilities, or for direct allocation to debt servicing such expenditures and improvements by the", "start_char_idx": 821400, "end_char_idx": 825539, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a33143e3-653e-41dc-93a5-fbe9a76b0fd6": {"__data__": {"id_": "a33143e3-653e-41dc-93a5-fbe9a76b0fd6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "855213de-232b-4110-96de-a6dec592b181", "node_type": null, "metadata": {}, "hash": "350763d8177e951077978de976d5bddeacdf1bfaf2d8ea0b712d9b3683058e27"}, "3": {"node_id": "33036c1b-4a67-4c6e-aaef-21ce5c6ca8f0", "node_type": null, "metadata": {}, "hash": "bf7f0e944ba05a73a91546a6e0bc6a9e4bb5712dae3116af7ce5d7918ffe29c9"}}, "hash": "41dd27a8713223b557f802de008aa737f89cc2c079a99ef54cdb35ea59db2849", "text": "or for direct allocation to debt servicing such expenditures and improvements by the organization.\n(c) Fees paid to private clubs or membership clubs as a condition precedent to, in conjunction with, or for the use of the club\u2019s recreational or physical fitness facilities are subject to tax. Examples of such fees are:\n1. User fees paid by members or nonmembers to an organization that entitle the payor to use the organization\u2019s recreational or physical fitness facilities or equipment.\n2. Dining room minimum fees.\n3. Social membership fees when such payments are required of members who hold no equitable interest in, or ownership of, the club.\n4. Periodic payments required to be paid by members or any payment required of a nonmember in order to use the club\u2019s facilities.\n(d) Fees paid to private clubs or membership clubs that do not entitle the payor to the use of the club\u2019s recreational or physical fitness facilities are not subject to tax. Examples of such fees are:\n1. Charges to members or nonmembers to establish or maintain a handicap, ranking, or average.\n2. Charges for professional instructions in any sport conducted at the club, so long as such charges are exclusively for the instructions and include the use of the facility only during the period of time the instructions are taking place. It is not the intention of this rule to allow a club to exempt what is in effect a dues or membership fee by labeling such charges as instruction fees.\n3. Mandatory dues and fees paid to a condominium association, homeowners\u2019 association, or cooperative association when they are required to be paid as a condition of ownership or occupancy of real property and the club facilities are part of the common elements or common areas of the real property.\n(e) Refundable deposits advanced to an organization when the organization is obligated to repay the deposit and the deposit is reflected as a liability in the organization\u2019s books and records are not subject to tax. The organization\u2019s obligation to repay refundable deposits must be evidenced by a promissory note, a bond, or other written documentation.\n(f) Dues and fees paid by persons for membership in clubs that do not entitle the members to use recreational or physical fitness facilities are not subject to tax. Examples of such clubs are sewing clubs, bowling clubs, square dancing clubs, bridge clubs, and gun clubs where the dues or fees entitle the payor to be a member of the club, but do not entitle the payor to use recreational or physical fitness facilities.\n(5) Resale of admissions.\n(a) There is no tax exempt sale for resale of an admission. If a purchaser of an admission resells the admission for more than he paid for the admission, he shall collect tax on his sales price, take a credit for the amount of tax previously paid on the admission, and remit the balance to the Department of Revenue.\n(b) When the purchaser of an admission resells the admission for the same amount or less, tax shall not be collected, and no credit is allowed for tax previously paid.\n(c)1. When an admission is resold to an entity exempt from sales tax, the selling dealer may claim a credit or seek a refund from the Department for the amount of tax it paid on its purchase of the admission. This provision does not apply to sales of admissions to an exempt entity for resale. To receive a refund of tax paid on an admission that is resold to an entity exempt from sales tax, the selling dealer must file an Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.) with the Department within 3 years after the date the tax was paid. The applicant shall include the exempt entity\u2019s Consumer\u2019s Certificate of Exemption, or other applicable proof of the entity\u2019s exempt status, as well as a copy of the documentation that provides evidence of the tax the applicant paid for the admission that was subsequently resold, such as a ticket or invoice. In lieu", "start_char_idx": 825534, "end_char_idx": 829506, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "33036c1b-4a67-4c6e-aaef-21ce5c6ca8f0": {"__data__": {"id_": "33036c1b-4a67-4c6e-aaef-21ce5c6ca8f0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a33143e3-653e-41dc-93a5-fbe9a76b0fd6", "node_type": null, "metadata": {}, "hash": "41dd27a8713223b557f802de008aa737f89cc2c079a99ef54cdb35ea59db2849"}, "3": {"node_id": "22217104-6fa8-41ae-8a65-4b636de8049f", "node_type": null, "metadata": {}, "hash": "e0d1c13bd13abf10bb06901443833d6cc7d2950c0c6845879c245317985c5d25"}}, "hash": "bf7f0e944ba05a73a91546a6e0bc6a9e4bb5712dae3116af7ce5d7918ffe29c9", "text": "admission that was subsequently resold, such as a ticket or invoice. In lieu of filing an application for refund for tax paid on an admission that is resold to an entity exempt from sales tax, the selling dealer may claim a lawful deduction on its sales and use tax return. The selling dealer must retain copies of the supporting documentation necessary to substantiate its entitlement to a refund or credit of tax paid until tax imposed under Chapter 212, F.S., may no longer be determined and assessed under Section 95.091, F.S.\n2. The purchaser of an admission that is resold to an entity exempt from sales tax may seek a refund of the tax paid on the admission directly from the selling dealer when the purchaser and selling dealer are members of the same controlled group of corporations for federal income tax purposes. If the related selling dealer has remitted the tax collected from the related purchaser to the Department it may claim a credit or seek a refund from the Department for the sales tax that it refunded to the related purchaser by obtaining the supporting documentation and following the procedures provided in paragraph (5)(c). If the related selling dealer has not remitted the tax collected from the related purchaser, the selling dealer should retain copies of the supporting documentation necessary to substantiate its entitlement to a refund or credit in lieu of remitting the tax to the Department. The documentation must be retained until tax imposed under Chapter 212, F.S., may no longer be determined and assessed under Section 95.091, F.S.\n(6) Sales of vacation packages.\n(a) For purposes of this subsection, a \u201cvacation package\u201d means a bundle consisting of two or more components, such as admissions, transient rentals, transportation, or meals. Coupon books, maps, or other incidental items, that are provided free of charge as part of a vacation package are not considered \u201ccomponents\u201d for purposes of this subsection.\n(b) Tax is due on the purchase of taxable components of a vacation package at the time of purchase. No additional tax is due on the components that are incorporated into a vacation package and sold by a travel agent, when all of the following conditions are met:\n1. The vacation package sold by the travel agent includes two or more components;\n2. There is no separate itemization of the sales price of the package for the admission, transient rental, transportation, meal, or any other component of the vacation package; and,\n3. All components of the vacation package were purchased by the travel agent from other parties and any sales tax due on such purchases was paid at the time of purchase.\n(c) A travel agent who itemizes the sales price of the taxable components of a vacation package must register with the Department as a dealer. (See Rule 12A-1.060, F.A.C., Registration). Travel agents who itemize the sales price of the taxable components of a vacation package are required to collect tax from the purchaser as follows:\n1. When the itemized components are sold for the same amount or less than was paid for each of them, the travel agent is not required to collect any additional tax. No credit is allowed for tax paid on the purchase of the taxable components.\n2. When the itemized components are sold for more than the purchase price of each component, the travel agent is required to collect tax on the sales price of the taxable components. The travel agent may take a credit of tax previously paid for the taxable components that are separately itemized at a sales price greater than the purchase price of the component.\n(d) When the seller of components of a vacation package and the purchasing travel agent are members of the same controlled group of corporations for federal income tax purposes and the amount charged for the component is an amount less than the price charged to unrelated travel agents under normal industry practices, the related travel agent is required to itemize the sales price of the components to the purchaser and collect tax on the itemized taxable components. The travel agent may take a credit of tax previously paid for the taxable components.\nRulemaking Authority", "start_char_idx": 829515, "end_char_idx": 833688, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "22217104-6fa8-41ae-8a65-4b636de8049f": {"__data__": {"id_": "22217104-6fa8-41ae-8a65-4b636de8049f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "33036c1b-4a67-4c6e-aaef-21ce5c6ca8f0", "node_type": null, "metadata": {}, "hash": "bf7f0e944ba05a73a91546a6e0bc6a9e4bb5712dae3116af7ce5d7918ffe29c9"}, "3": {"node_id": "3b7ab34e-e6ad-4e1a-8ae6-477694ed4787", "node_type": null, "metadata": {}, "hash": "b85a600de8bee7ef2987efc0db1240a6c29def2c183ff2f539dc5190dce31ec6"}}, "hash": "e0d1c13bd13abf10bb06901443833d6cc7d2950c0c6845879c245317985c5d25", "text": "take a credit of tax previously paid for the taxable components.\nRulemaking Authority 212.04(4), 212.17(8), 212.18(2), 213.06(1) FS. Law Implemented 212.02(1), 212.04, 212.08(6), (7)(gg), 616.260 FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 7-19-72, 12-11-74, 9-28-78, 7-3-79, 12-3-81, 7-20-82, Formerly 12A-1.05, Amended 1-2-89, 12-16-91, 10-17-94, 3-20-96, 3-4-01, 10-2-01, 4-17-03, 6-28-05, 4-26-10, 1-12-11, 1-17-13, 1-19-15, 1-17-18, 6-14-22, 10-26-22.\n12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property.\n(1)(a) Where parts are furnished by the repairer, the entire charge the repairer makes to a customer for adjusting, applying, installing, maintaining, remodeling, or repairing tangible personal property is taxable.\n(b) Materials which are actually incorporated into and become a part of the tangible personal property repaired, remodeled, or maintained, such as welding rods, solder, body solder, or other surfacing materials, paint, thinner, bolts, nuts, etc., are not taxable when purchased by the repairer. Materials and supplies used by the repairer in making such repairs, etc., but which do not become a part of the property repaired are taxable to the repairer as overhead items. For example: Tools, sandpaper, steel wool, flux, detergents, and the like are not incorporated into the repair or remodeling job and are taxable.\n(2) The charges for cleaning or regulating any item of tangible personal property where lubrication occurs are taxable.\n(3) The provisions of this rule do not apply to contracts covering a combination of work on both real and personal property. Such contracts are governed by the provisions of Rule 12A-1.051, F.A.C.\n(4) Charges for repairs of tangible personal property which require labor or service only are taxable unless the repairer (dealer) can establish by evidence in the dealer\u2019s records that the dealer furnished no tangible personal property which was incorporated into or attached to the repaired item. It is immaterial that the cost of the material furnished is insignificant when compared to the cost of the labor involved. For maintenance contracts covering tangible personal property, refer to Rule 12A-1.105, F.A.C.\n(5) Labor, parts, and materials used and actually incorporated into and becoming a component part of tangible personal property in rebuilding, repairing, or reconditioning same for resale or exclusively for leasing are exempt.\n(6) Materials and supplies used in the performance of a factory or manufacturer\u2019s warranty are exempt when the contract is furnished with the new equipment guaranteed thereunder at no extra charge and such materials and supplies are paid for by the factory or manufacturer.\n(7)(a) The charge for altering, repairing, or remodeling clothing is taxable. See Rule 12A-1.076, F.A.C.\n(b) The charge for refinishing, restoring, or upholstering furniture is taxable.\n(c) The charge for renovating mattresses is taxable.\n(d) The charge for lubrication service, including grease jobs, oil changes, and the like, is taxable.\n(e) The charge for repairing flat tires is taxable.\n(f) The charge for sharpening bits, chains, and blades, including, but not limited to, drill bits, chain saw chains, saws, knives, and mower blades, is exempt when no carbide or any other material or substance is incorporated into or", "start_char_idx": 833679, "end_char_idx": 837057, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3b7ab34e-e6ad-4e1a-8ae6-477694ed4787": {"__data__": {"id_": "3b7ab34e-e6ad-4e1a-8ae6-477694ed4787", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "22217104-6fa8-41ae-8a65-4b636de8049f", "node_type": null, "metadata": {}, "hash": "e0d1c13bd13abf10bb06901443833d6cc7d2950c0c6845879c245317985c5d25"}, "3": {"node_id": "2ad56419-2f38-47e9-aec3-3286bc7cc69d", "node_type": null, "metadata": {}, "hash": "28d790ec55b9241fea32b14a446b8a61810a56d517ffd803d8e56c76a880f9ca"}}, "hash": "b85a600de8bee7ef2987efc0db1240a6c29def2c183ff2f539dc5190dce31ec6", "text": "is exempt when no carbide or any other material or substance is incorporated into or attached to the object sharpened. If any tangible product is furnished and incorporated into or attached to the object sharpened by the dealer, the total charge is taxable.\n(g) The charge for wheel balancing or tire mounting is exempt when no parts, or other materials are furnished by the dealer. If any tangible product is furnished by the dealer, the total charge is taxable.\n(h) The charge for sandblasting articles is exempt as cleaning service when no protective coating or covering of any substance is applied to restore, refinish, or recondition such property. If any coating or covering of any tangible product is furnished and applied by the dealer, the total charge is taxable. Cross Reference \u2013 subsection 12A-1.063(40), F.A.C.\n(8) When tangible personal property is shipped into this state, repaired, and shipped back to its owner in another state by common carrier or mail, the amount charged for the repair is exempt. If tangible personal property is sent out of the state to be repaired and returned, the transaction is taxable. Taxable components of the transaction include materials, labor, handling, and packaging charges, and any other charges which are considered part of the sale. Also, see Rule 12A-1.045, F.A.C., to determine whether transportation charges are considered a part of the sale, and included as a component of the transaction.\n(9) The charge for silver plating or chrome plating an article is taxable.\n(10) Charges made by a taxidermist for mounting fish, fowl, or animals are taxable.\n(11) Charges by an interior decorator are exempt when no materials or supplies are used.\n(12) The charge for creosoting new railroad cross-ties, transmission line poles and other items is taxable.\n(13) The charge for refilling a fire extinguisher is taxable.\n(14) The total charges for repairing tangible personal property requiring welding or soldering are taxable.\n(15)(a) The charge for a plain wash job, in which only detergent or water softener is added to the water, is exempt. The purchase of detergents or water softeners for use in the performance of the wash job is taxable to the dealer.\n(b) The entire charge for a wash job, in which wax, silicones, or any other substance is added that forms a protective film or coating, is taxable. The purchase of materials such as wax, silicones, and the like, which form a protective film or coating, is exempt to the dealer. The dealer shall extend a resale certificate to his supplier in lieu of paying tax.\n(c) The purchase of machinery and equipment, parts and accessories, soaps, brushes, or other supplies for operation of a car wash facility is taxable to the dealer.\n(d) Dealers who operate car wash facilities which provide both taxable and exempt wash jobs must maintain documentation to distinguish the taxable status of each transaction. In all instances where a dealer is unable to differentiate and document the taxable status of each transaction, it is presumed that all wash jobs performed at such facility are taxable.\n(e)1. Dealers who operate coin-operated car wash facilities must calculate the tax at an effective rate of 6.59 percent on each taxable transaction. It is presumed that the amount charged for each taxable transaction is adjusted to include tax. To compute the correct amount of tax due, the dealer should divide the total receipts from taxable transactions by 1.0659 to compute the gross taxable sales and then subtract the gross taxable sales from the total taxable receipts to arrive at the amount of sales tax due. If the dealer is unable to distinguish between the taxable and exempt transactions, it is presumed that all wash jobs performed at such facility are taxable.\n2. When a dealer who operates coin-operated car wash facilities can demonstrate to the satisfaction of the Department through its books and records that a lower rate than that which is provided in the", "start_char_idx": 837062, "end_char_idx": 841033, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2ad56419-2f38-47e9-aec3-3286bc7cc69d": {"__data__": {"id_": "2ad56419-2f38-47e9-aec3-3286bc7cc69d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3b7ab34e-e6ad-4e1a-8ae6-477694ed4787", "node_type": null, "metadata": {}, "hash": "b85a600de8bee7ef2987efc0db1240a6c29def2c183ff2f539dc5190dce31ec6"}, "3": {"node_id": "83d8cab7-6b14-43da-b715-e8ccb89a51e4", "node_type": null, "metadata": {}, "hash": "c330c39d88f65687b224f4b947f51e58a262d06768c000e5f7ff94adab7a2dcc"}}, "hash": "28d790ec55b9241fea32b14a446b8a61810a56d517ffd803d8e56c76a880f9ca", "text": "of the Department through its books and records that a lower rate than that which is provided in the preceding subparagraph of this rule is applicable, the tax due on a coin-operated car wash sale shall be at that rate.\n3. The local option surtax effective rates for the sale of other items through vending machines in paragraph 12A-15.011(2)(b), F.A.C., are also applicable to a coin-operated car wash.\n(16) Wrecker or towing charges are not subject to tax if the charge is separately stated on the customer\u2019s invoice.\n(17) Repairs, alterations, or improvements to mobile homes which are not classified as real property constitute repairs, alterations, or improvements to tangible personal property and the total charge is taxable.\nCross Reference \u2013 subsection 12A-1.007(11), F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.06(1), (2), (5)(a)1. FS. History\u2013New 10-7-68, Amended 6-16-72, 12-11-74, 12-31-81, Formerly 12A-1.06, Amended 7-7-92, 10-17-94, 8-15-21.\n12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles.\n(1)(a) The sale, including occasional or isolated sales, the use, consumption, or storage for use in this state of any aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government is taxable on the full sales price without any deduction for freight, handling, delivery, commission, repossessions, advertising, future free service, or any other expense or cost whatsoever. Separately stated fees or charges as a requisite to the titling, licensing, registration, transfer of ownership, or recording of lien, or operation of any automobile in this state, mandated by the state, its subdivisions, or any state or licensed tag agency or office, shall not be included in the sales price, and as a result are not subject to tax.\n(b)1. Any trade-in allowance for tangible personal property, if the sale and trade-in are one transaction, accepted by any person registered with the Department of Revenue as a dealer to engage in the business of selling aircraft, boats, mobile homes, motor vehicles, or other vehicles of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government and intended for resale by such dealer shall be excluded (deducted) from the gross sales price, and only the net sales price shall be subject to tax.\n2. A separate or independent sale of an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government by either the buyer or seller of another aircraft, boat, mobile home, motor vehicle, or other vehicle is not a trade-in, even if the proceeds from the sale are immediately applied by the seller to a purchase of another aircraft, boat, mobile home, motor vehicle, or other vehicle.\n3.a. When any person who is not registered with the Department of Revenue as a dealer to engage in the business of selling aircraft, boats, mobile homes, motor vehicles, or other vehicles sells an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government and accepts in part payment or full payment as trade-in or exchange an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government, the trade-in or exchange may be deducted from the sales price.\nb. When any person who is not registered with the Department of Revenue as a dealer to engage in the business of selling aircraft, boats, mobile homes, motor", "start_char_idx": 841022, "end_char_idx": 844868, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "83d8cab7-6b14-43da-b715-e8ccb89a51e4": {"__data__": {"id_": "83d8cab7-6b14-43da-b715-e8ccb89a51e4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2ad56419-2f38-47e9-aec3-3286bc7cc69d", "node_type": null, "metadata": {}, "hash": "28d790ec55b9241fea32b14a446b8a61810a56d517ffd803d8e56c76a880f9ca"}, "3": {"node_id": "59f77a03-5bfd-4764-b433-84d000162834", "node_type": null, "metadata": {}, "hash": "0067084f91eab690e47e9ed3a2b79ae3e1d18a2387efff6d0983e32ce39876cc"}}, "hash": "c330c39d88f65687b224f4b947f51e58a262d06768c000e5f7ff94adab7a2dcc", "text": "to engage in the business of selling aircraft, boats, mobile homes, motor vehicles, or other vehicles of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government, sells an aircraft, boat, mobile home, motor vehicle, or other vehicle and accepts in part payment or full payment as trade-in or exchange tangible personal property other than an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government, the trade-in or exchange may not be deducted from the sales price. The tax shall be computed on the total selling price of each aircraft, boat, mobile home, or motor vehicle.\n(c) No title certificate may be issued on any aircraft, boat, mobile home, motor vehicle, or any other vehicle, or if no title certificate is required by law, no license or registration shall be issued by any state agency for any aircraft, boat, mobile home, motor vehicle, or other vehicle unless there is filed with the application for title certificate, license, or registration a receipt issued by an authorized aircraft, boat, mobile home, or motor vehicle dealer, or by the Department of Revenue or its designated agent, evidencing the payment of such tax where the same is payable.\n(2) Purchases Outside Florida.\n(a) There shall be a presumption that any aircraft, boat, mobile home, motor vehicle, or other vehicle purchased in another state, territory of the United States, or the District of Columbia but titled, registered, or licensed in this state is taxable except as otherwise provided in subsection (26) of this rule. This presumption may be rebutted only by documentary evidence that the person owning the aircraft, boat, mobile home, or motor vehicle purchased the aircraft, boat, mobile home, or motor vehicle in another state, territory of the United States, or the District of Columbia six (6) months or more prior to the time it is brought into this state. In order for such property to be presumed exempt as purchased for use outside Florida, the person owning the aircraft, boat, mobile home, motor vehicle, or other vehicle must provide documentary proof that such property was used in other states, territories of the United States, or the District of Columbia for six months or longer under conditions which would lawfully give rise to the taxing jurisdiction of another state, territory, or District of Columbia and any lawfully imposed tax was paid to such state, territory, or District of Columbia before being imported into this state. However, the rental or lease of any aircraft, boat, mobile home, or motor vehicle which is used or stored in this state is taxable without regard to its prior use or tax paid on the purchase outside this state.\n(b) Tax shall apply and be due on any aircraft, boat, mobile home, motor vehicle, or other vehicle imported or caused to be imported from a foreign country into this state for use, consumption, distribution, or storage to be used or consumed in this state. It is immaterial whether such aircraft, boat, mobile home, motor vehicle, or other vehicle was used in another country for a period of six months or more prior to the time it is brought into Florida. Furthermore, tax paid in another country will not be recognized by the State of Florida in arriving at the tax due.\n(3) Tax Credit for Purchases Outside Florida.\n(a) A credit is allowed to a person who as purchaser provides documentary evidence that a lawfully imposed sales or use tax has been paid to another state, territory of the United States, or the District of Columbia on any aircraft, boat, mobile home, motor vehicle, or other vehicle which later becomes subject to Florida tax. The credit shall be the amount of legally imposed sales and use tax paid to another state, territory of the United States, or the District of Columbia.\n(b) A credit shall not be allowed for any taxes paid to a foreign country.\n(4) When a veteran purchases an aircraft, boat, mobile home, motor vehicle, or other vehicle from a dealer pursuant to the", "start_char_idx": 844889, "end_char_idx": 849036, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "59f77a03-5bfd-4764-b433-84d000162834": {"__data__": {"id_": "59f77a03-5bfd-4764-b433-84d000162834", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "83d8cab7-6b14-43da-b715-e8ccb89a51e4", "node_type": null, "metadata": {}, "hash": "c330c39d88f65687b224f4b947f51e58a262d06768c000e5f7ff94adab7a2dcc"}, "3": {"node_id": "fcd43d53-67e2-43d5-b89e-c5bc6e03b48f", "node_type": null, "metadata": {}, "hash": "eea946b49d1dc42913bae360ec7c99ccec89561bbcee8adede4ba4af14b13cc4"}}, "hash": "0067084f91eab690e47e9ed3a2b79ae3e1d18a2387efff6d0983e32ce39876cc", "text": "motor vehicle, or other vehicle from a dealer pursuant to the provisions of s. 1902(a), Title 38, United States Code, the amount billed by the dealer to the Veterans Administration and which is paid directly to the dealer by the Veterans Administration is not taxable. However, any portion of the purchase price which is paid directly to the dealer by the veteran is taxable.\n(5) When an aircraft, boat, mobile home, motor vehicle, or other vehicle dealer sells an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government to a junk dealer, the junk dealer, who is required to be a registered dealer, shall furnish the aircraft, boat, mobile home, motor vehicle, or other vehicle dealer with a resale certificate as provided in Rule 12A-1.038, F.A.C. In the absence of such resale certificate or when the aircraft, boat, mobile home, motor vehicle or other vehicle dealer sells the aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government to an unregistered individual, the sale is taxable based upon the selling price of such aircraft, boat, mobile home, motor vehicle, or other vehicle.\n(6) Sales of Aircraft, Boats, Mobile Homes, Motor Vehicles, or Other Vehicles to a Nonresident Dealer for Resale Outside Florida.\n(a) If delivery of any aircraft, boat, mobile home, motor vehicle, or other vehicle is made in Florida to a nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer who does not hold a Florida certificate of registration as an aircraft, boat, mobile home, motor vehicle, or other vehicle dealer, it is taxable unless the nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer furnishes the seller an exemption certificate that the aircraft, boat, mobile home, motor vehicle, or other vehicle will be transported outside of Florida by the dealer for resale and no other purpose. The burden of obtaining this evidential matter rests with the seller, who must retain the documentation to support the exempt sale.\n(b) The following is a suggested statement to be used by nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealers when purchasing any aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government which will be transported outside of Florida for resale and no other purpose.\nSUGGESTED EXEMPTION CERTIFICATE:\nPURCHASE OF AIRCRAFT, BOAT, MOBILE HOME, MOTOR VEHICLE, OR OTHER VEHICLE BY\nNONRESIDENT DEALER FOR RESALE OUTSIDE FLORIDA\nDATE ______Florida Dealer: ____________\nAddress: _______ (Street) _______ (City) _______ (State)\nSales Tax No. _____\nNonresident Dealer-buyer: _____\nAddress: _____ (Street) _____ (City) _____ (State)\nSales Tax No. _____\nLicense No. _____\nPassport or Visa Number: _____\nDescription of each aircraft, boat, mobile home, motor vehicle, or other vehicle sold, including make, model, identification number, and selling price, sold for purposes of resale to the nonresident dealer indicated below: \n__________________________________________________________________________________________________________\nThe aircraft, boat, mobile home, motor vehicle, or other vehicle identified above will be transported outside Florida for resale and for no other purpose. I am licensed and registered as an aircraft, boat, mobile home, motor vehicle, or other vehicle dealer in the state or country and at the address shown above.\nUnder penalties of perjury, I declare that I have read the foregoing certificate and the facts stated are true to the best of my knowledge and belief.\nSignature of Nonresident Dealer _______________________________________________________________________________\nAddress of Nonresident Dealer  _________________________________________________________________________ (Street)\n_____________________________________ (City) ________________________________________________________", "start_char_idx": 849048, "end_char_idx": 853257, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fcd43d53-67e2-43d5-b89e-c5bc6e03b48f": {"__data__": {"id_": "fcd43d53-67e2-43d5-b89e-c5bc6e03b48f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "59f77a03-5bfd-4764-b433-84d000162834", "node_type": null, "metadata": {}, "hash": "0067084f91eab690e47e9ed3a2b79ae3e1d18a2387efff6d0983e32ce39876cc"}, "3": {"node_id": "ad70b1a1-6e3c-4327-a389-d2f823ee6def", "node_type": null, "metadata": {}, "hash": "4e303638f7f68987ac049fc866f980f73e8fc94d93eb23b31e33203f506e57e6"}}, "hash": "eea946b49d1dc42913bae360ec7c99ccec89561bbcee8adede4ba4af14b13cc4", "text": "of Nonresident Dealer  _________________________________________________________________________ (Street)\n_____________________________________ (City) ________________________________________________________ (State)\n__________________________________________________________________________________________________________\n(7) Aircraft, Boats, Mobile Homes, Motor Vehicles, or Other Vehicles Delivered to Purchaser Outside Florida.\n(a) An aircraft, boat, mobile home, motor vehicle, or other vehicle may be sold tax exempt to a purchaser if delivery is accepted outside the State of Florida and an exemption certificate is executed by and buyer. The burden of obtaining this evidential matter rests with the seller, who must retain the proper documentation to support the exempt sale.\n(b) The following is a suggested statement to be used by a Florida dealer when making sales of aircraft, boats, mobile homes, motor vehicles, or other vehicles which are delivered outside this state.\nSUGGESTED EXEMPTION CERTIFICATE FOR ACCEPTANCE OF DELIVERY OF \nAIRCRAFT, BOAT, MOBILE HOME, MOTOR VEHICLE, OR OTHER VEHICLE OUTSIDE FLORIDA\nDate ________\nDealer or Seller:\nName _______\nAddress ________ (Street) ______ (City) ________ (State)\nPurchaser:\nName ____________\nAddress ______ (Street) _______ (City) ________ (State)\nDescription of each aircraft, boat, mobile home, or motor vehicle sold, including make, model, identification number, and purchase price: ____________\nThe delivery of the aircraft, boat, mobile home, motor vehicle, or other vehicle identified above was accepted outside Florida and will not be used in Florida under conditions which will subject said aircraft, boat, mobile home, motor vehicle, or other vehicle to Florida sales and use tax.\nUnder penalties of perjury, I declare that I have read the foregoing certificate and the facts stated are true to the best of my knowledge and belief.\nSignature of Purchase ______________________________________________________\n(8) Motor Vehicles.\n(a) The sale in this state by a motor vehicle dealer of a new or used motor vehicle to a resident of another state of the United States is taxable in an amount equal to the sales tax which would be imposed on such sale in the purchaser\u2019s state of residence. A list of the sales tax rates applicable in other states and the District of Columbia is available, without cost, by one or more of the following methods: 1) writing Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112; or, 2) calling the Forms Request Line during regular office hours at (850)488-6800; or, 3) downloading selected forms from the Department\u2019s website at floridarevenue.com/forms. However, such tax shall not exceed the tax that would otherwise be imposed by Chapter 212, F.S. At the time of the sale the purchaser shall execute a notarized statement of his or her intent to license the vehicle in his or her state of residence within 10 days from the date of purchase and:\n1. Pay Florida sales tax to the dealer making the sale in an amount equivalent to the sales tax in the purchaser\u2019s state of residence;\n2. Furnish the dealer making the sale with a signed copy of the notarized statement which the dealer shall retain in his records; and,\n3. Submit the notarized statement to the appropriate sales tax collection agency in his state of residence.\n4. The Department prescribes Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State, incorporated by reference in Rule 12A-1.097, F.A.C., to be completed by the purchaser and furnished to the selling dealer or appropriate sales tax collection agency.\n(b) Each motor vehicle dealer who is required by Section 320.08(12), F.S., to purchase one or more dealer license plates shall pay an annual use tax of $27 for each dealer license plate purchased and such tax shall be for the year for which the dealer license plate was purchased. Dealers\u2019 tags authorized pursuant to Section 320.13, F.S., shall be valid for use on motor vehicles owned by dealers to whom issued while the motor vehicle is being held", "start_char_idx": 853109, "end_char_idx": 857256, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ad70b1a1-6e3c-4327-a389-d2f823ee6def": {"__data__": {"id_": "ad70b1a1-6e3c-4327-a389-d2f823ee6def", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fcd43d53-67e2-43d5-b89e-c5bc6e03b48f", "node_type": null, "metadata": {}, "hash": "eea946b49d1dc42913bae360ec7c99ccec89561bbcee8adede4ba4af14b13cc4"}, "3": {"node_id": "2f11fad3-301c-4101-b739-36de36d62128", "node_type": null, "metadata": {}, "hash": "9ccac07661b489aca480b473c49f0e5ee2aadd46fbf0126c25d362f82fb445ef"}}, "hash": "4e303638f7f68987ac049fc866f980f73e8fc94d93eb23b31e33203f506e57e6", "text": "vehicles owned by dealers to whom issued while the motor vehicle is being held in inventory for sale in the regular course of business, or while the motor vehicle is being operated in connection with such dealers\u2019 business and shall not be valid for use for hire.\n(c) When a motor vehicle dealer assigns a motor vehicle to a person other than an employee or officer (such as relatives or business associates), it will be presumed that the motor vehicle is not in inventory for sale in the regular course of business or for operation in connection with the dealer\u2019s business. Tax must be paid, measured by the purchase price of the motor vehicle.\n(d) If a motor vehicle dealer purchases under a resale certificate a new motor vehicle of a type which he is not franchised to sell, or does not ordinarily sell as a new vehicle, and uses the vehicle for any purpose other than, or in addition to, solely demonstration or display, it shall be presumed that he is not holding the vehicle in inventory for sale in the regular course of business or for operation in connection with his business, and tax shall be due measured by the cost price of the vehicle.\n(e) Except for motor vehicles held exclusively for leasing, motor vehicles which are capitalized in a fixed asset account and depreciated for income tax purposes are not held for resale. Tax must be paid measured by the cost price of such motor vehicles.\n(f) If a motor vehicle manufacturer, distributor, dealer, or lessor registers a motor vehicle purchased for resale in a name other than that of the manufacturer, distributor, dealer, or lessor, and retains title to the motor vehicle, the vehicle is not being held for sale in the regular course of business, and the manufacturer, distributor, dealer, or lessor shall pay tax measured on the cost price of the motor vehicle.\n(g) An automobile which is exclusively used by the dealer for loan to a high school in its driver education and safety program may be titled in the dealer\u2019s name without payment of tax, provided that the dealer furnishes the Department of Highway Safety and Motor Vehicles, Division of Motor Vehicles, with an affidavit to that effect when applying for title.\n(h) The sale of a motor vehicle by a rental car agency to a customer is taxable. The rental car agency shall collect and remit the tax to the Department of Revenue and shall furnish the customer with a receipt therefore which he can attach to his application for certificate of title as proof that tax has been paid.\n(i) A motor vehicle dealer or a licensed export-import dealer registered under the sales and use tax law must obtain and provide an ocean bill of lading from a regularly operated transportation company engaged in foreign commerce to prove export and exemption from Florida tax, except as otherwise provided in subsection (6) above. Claimed shipment abroad in privately operated vessels or vehicles where no bill of lading is issued as proof of export of specific items cannot be allowed without tax. Such claimed shipment is construed to be acceptance of delivery in Florida by purchaser and is taxable.\n(j)1. The occasional or isolated sale of a motor vehicle of a class or type which is required to be registered, licensed, titled, or documented in this state or by the United States Government is taxable based upon the total selling price of the motor vehicle.\n2. If any party to the occasional or isolated sale of any motorcycle, moped, motorized bicycle, automobile for private use, truck with a net weight of 5,000 pounds or less, antique truck, travel trailer, camping trailer, or motor home reports to the tax collector a sales price which is less than 80 percent of the average loan price for the specified model and year of such vehicle as listed by Maclean Hunter Market Reporters, Inc. (hereby incorporated by reference), the tax shall be computed by the Executive Director or the Executive Director\u2019s designee in the responsible program on the average loan price for the specified model and year of such vehicle as listed in the most recent price list published by Maclean Hunter Market Reporters, Inc. This is applicable unless the parties", "start_char_idx": 857392, "end_char_idx": 861554, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2f11fad3-301c-4101-b739-36de36d62128": {"__data__": {"id_": "2f11fad3-301c-4101-b739-36de36d62128", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ad70b1a1-6e3c-4327-a389-d2f823ee6def", "node_type": null, "metadata": {}, "hash": "4e303638f7f68987ac049fc866f980f73e8fc94d93eb23b31e33203f506e57e6"}, "3": {"node_id": "6edaab7b-9943-4a0a-9a0e-8e43d0c02fa4", "node_type": null, "metadata": {}, "hash": "5fc334807dd38f055b8cbe368cb1ca4fc7e9a323186ca322a3852d892f041865"}}, "hash": "9ccac07661b489aca480b473c49f0e5ee2aadd46fbf0126c25d362f82fb445ef", "text": "by Maclean Hunter Market Reporters, Inc. This is applicable unless the parties to the occasional or isolated sale have provided to the tax collector an affidavit (Form DR-99A), signed by each party, or other substantial proof as may be required by the Executive Director or the Executive Director\u2019s designee in the responsible program, stating the actual sales price of such vehicle. Form DR-99A, Affidavit for Private or Casual Sale of a Motor Vehicle, is incorporated by reference in Rule 12A-1.097, F.A.C.\n3. The value of optional equipment, high mileage, low mileage, or reconditioning are excluded for purposes of determining the average loan price of any used vehicle as listed by Maclean Hunter Market Reporters, Inc.\n4. The compiled price list is updated at intervals dependent upon the class of vehicle by Maclean Hunter Market Reporters, Inc., and the most recent version is applicable. For information regarding the compiled price list, contact the Florida Department of Revenue, Compliance Determination-Campaigns, at (850)617-8594 and, for the hearing or speech impaired, TDD at 1(800)367-8331. A written request may be mailed to the following address:\nFlorida Department of Revenue\nGeneral Tax Administration MS 1-2800\nP.O. Box 6417\nTallahassee, Florida 32314-6417.\n(k) Well drilling, excavation, construction, spraying, and like extra equipment and devices mounted on motor vehicles which are not necessary for the operation of the vehicle as a motor vehicle upon the highway may be considered separate and apart from the vehicle for the purpose of determining tax application. When such a vehicle is sold, the total sales price is taxable unless the vehicle was a used vehicle and was sold by a person who is not a dealer in such vehicles. When a person who is not a dealer in such vehicles sells a used vehicle of this type, the tax must be paid by the purchaser upon the total sales price when application is made for transfer of title to the vehicle unless the value of the extra equipment which is not necessary for the operation of the vehicle on the highways is separately stated. When the value of such extra equipment is separately stated on the customer\u2019s billing and appears to be reasonable, only the value of the vehicle is subject to the tax.\n(l) The occasional or isolated sale of trailers or other vehicles including, but not limited to, mopeds of a class or type required to be registered, licensed, tagged, titled, or documented in this state or by the United States Government is taxable.\n(m) The act of registering any motor vehicle in this state constitutes constructive importation for use of such motor vehicle in this state and shall subject such motor vehicle to Florida use tax.\n(9) Boats.\n(a) Effective September 1, 1992:\n1. No sales or use tax is due on the sale in this state of a new or used boat which meets all the following conditions:\na. The boat is of a class or type which would be required to be registered, licensed, titled, or documented in this state or by the United States Government; and,\nb. The sale is by or through a registered dealer who is the holder of a valid dealer\u2019s certificate of registration issued by the Florida Department of Revenue. Where there is a listing broker for the seller and a broker for the purchaser, the purchaser\u2019s broker shall be considered the selling dealer for purposes of this paragraph; and,\nc. The purchaser removes the boat from this state within 10 days after the date of purchase or, if the boat is repaired or altered, within 20 days after completion of the repairs or alterations; and,\nd. The purchaser at the time of taking delivery of the boat is not a resident of the State of Florida and does not make his permanent place of abode in Florida; and,\ne. The purchaser, whether a natural person or a corporation, limited liability company, partnership, joint adventure, association, syndicate, business trust, trust, estate, or other form of artificial entity, is not engaged in Florida in any employment, trade, business, or profession", "start_char_idx": 861553, "end_char_idx": 865588, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6edaab7b-9943-4a0a-9a0e-8e43d0c02fa4": {"__data__": {"id_": "6edaab7b-9943-4a0a-9a0e-8e43d0c02fa4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2f11fad3-301c-4101-b739-36de36d62128", "node_type": null, "metadata": {}, "hash": "9ccac07661b489aca480b473c49f0e5ee2aadd46fbf0126c25d362f82fb445ef"}, "3": {"node_id": "992c79e9-085e-4a71-9ddb-b9aac6687307", "node_type": null, "metadata": {}, "hash": "ae817dcfcb95b883a1bad04e366f3a7b50c40e175f1003f7697573ca4f481358"}}, "hash": "5fc334807dd38f055b8cbe368cb1ca4fc7e9a323186ca322a3852d892f041865", "text": "entity, is not engaged in Florida in any employment, trade, business, or profession in which the boat will be used; and,\nf. The purchaser, if a corporation, has no officer or director who is a resident of, or makes his or her permanent place of abode in, Florida; and,\ng. The purchaser, if an artificial entity other than a corporation, has no individual vested with authority to participate in the management, direction, or control of the affairs of the entity who is a resident of, or makes his or her permanent place of abode in, Florida. Artificial entities other than corporations include, but are not limited to partnerships, joint adventures, associations, syndicates, limited liability companies, business trusts, trusts, and estates; and,\nh. The purchaser within 30 days of the boat\u2019s departure from Florida furnishes the Department proof of timely removal of the boat from Florida. The documentary proof of removal may be in the form of invoices for fuel, dockage charges, or repairs issued by out-of-state vendors or suppliers, or other documentary evidence which specifically identify the boat and evidence its removal within the time period specified in sub-subparagraph c.; and,\ni. The purchaser within 90 days of the date of purchase provides the Department with written proof that the boat was licensed, registered, titled, or documented outside this state; and,\nj. The selling dealer obtains from the purchaser an affidavit in which the purchaser attests that he has read the law providing for the exemption, that he will remove the boat from this state within the time limit set in this paragraph, that no use will be made of the boat in this state other than to move the boat expeditiously out of Florida from the point of delivery or to a registered repair facility if repairs are to immediately follow the purchase of the boat, and that the boat will be removed from this state within 20 days (excluding tolled days) after completion of the repairs or alterations; and,\nk. The seller provides to the Department within 30 days of the date of purchase a copy of the sales invoice, bill of sale and/or closing statement, and the original removal affidavit signed by the purchaser; and,\nl. The seller maintains the sales invoice, bill of sale and/or closing statement, and a copy of the removal affidavit signed by the purchaser as part of his records for a period of at least 5 years or until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n2. The following is a suggested format for an affidavit to be completed by the purchaser and furnished to the selling dealer:\nAFFIDAVIT FOR EXEMPTION OF BOAT SOLD FOR REMOVAL\nFROM THE STATE OF FLORIDA BY A NONRESIDENT PURCHASER\nI, the undersigned, hereby affirm that:\n\u2022 I have read the Florida Department of Revenue subsection 12A-1.007(9), F.A.C., and Section 212.05, F.S.; and,\n\u2022 I am not a resident of the State of Florida and do not make my permanent place of abode in Florida at the time of taking delivery of the boat designated below; and,\n\u2022 I am not engaged in Florida in any employment, trade, business, or profession in which the designated boat will be used in Florida; and,\n\u2022 I represent a corporation which has no officer or director who is a resident of, or makes his or her permanent place of abode in, Florida; and,\n\u2022 I represent an artificial entity other than a corporation which has no individual vested with authority to participate in the management, direction, or control of the affairs of the entity who is a resident of, or makes his or her permanent place of abode in, Florida.\nI hereby agree to provide the Florida Department of Revenue within 90 days of the date of purchase written proof that the boat herein identified and described was licensed, registered, or documented outside Florida.\nI hereby agree to provide the Florida Department of Revenue within 30 days of the boat departing Florida invoices for fuel, dockage charges, or repairs issued by", "start_char_idx": 865585, "end_char_idx": 869581, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "992c79e9-085e-4a71-9ddb-b9aac6687307": {"__data__": {"id_": "992c79e9-085e-4a71-9ddb-b9aac6687307", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6edaab7b-9943-4a0a-9a0e-8e43d0c02fa4", "node_type": null, "metadata": {}, "hash": "5fc334807dd38f055b8cbe368cb1ca4fc7e9a323186ca322a3852d892f041865"}, "3": {"node_id": "eb9d3bbd-5d6f-4972-8f15-69b8076b7145", "node_type": null, "metadata": {}, "hash": "9d62359d51c9522aace5b3457023afc42c7ad324885114d237a27d216a4c403e"}}, "hash": "ae817dcfcb95b883a1bad04e366f3a7b50c40e175f1003f7697573ca4f481358", "text": "departing Florida invoices for fuel, dockage charges, or repairs issued by out-of-state vendors or suppliers, or other documentary evidence which specifically identify the boat herein described, including the hull I.D. number.\nI claim exemption under Section 212.05(1)(a)2., F.S., from Florida sales and use tax on the purchase of the boat designated below for the following reason:\n(  ) Boat will be removed by me or by my designated agent from the State of Florida within 10 days of the date of purchase.\n(  ) Boat is to be repaired or altered and will be removed from the State of Florida by me or by my designated agent within 20 days (excluding tolled days) after completion of the repairs or alterations consistent with Section 212.05, F.S.\nName of Purchaser _______________________\nPurchaser\u2019s Permanent Address ____________ (Street) _________ (City) __________ (State/Country) \nPurchaser\u2019s Telephone Number (  ) _____________\nName of Selling Dealer __________\nAddress of Selling Dealer _________ (Street) ___________ (City) ___________ (State) \nSelling Dealer\u2019s Florida Sales and Use Tax Registration Number ___\nSelling Dealer\u2019s Telephone Number (  ) ___________\nDate of Sale ________ (Month) __________ (Day) __________ (Year)\nDESCRIPTION OF BOAT\nMake ________ Model _________ Year ______ Hull No. __________ (  ) New (  ) Used\nName of Vessel __________\nState/Country Registration and/or Coast Guard Documentation Number __________\nSales Price _______ Trade-In Allowance ____________ Net Amount Paid ___________\nUnder penalties of perjury, I declare that I have read the foregoing affidavit, and the facts stated are true to the best of my knowledge and belief.\n_________________________\n(Signature of Purchaser)\nOriginal to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417.\n1st copy to be retained by the dealer and made part of the dealer\u2019s records.\n2nd copy: Purchaser\u2019s copy.\n3.a. In the event the purchaser fails to provide to the Department documentation required under sub-subparagraphs h. and i. of subparagraph 1., the Department shall proceed against the purchaser for payment of the tax, penalty, and interest.\nb. In the event the seller fails to maintain the records required under sub-subparagraphs j. and l. of subparagraph 1., the Department shall proceed against the seller for payment of the tax, penalty, and interest.\n4. Notwithstanding the provisions of Section 212.05(1)(a)2., F.S., and this paragraph, the owner of a boat purchased in Florida may permit the boat to be returned to this state for repairs within 6 months from the date of departure without the boat being in violation of the law and without incurring liability for payment of tax or penalty on the purchase price of the boat so long as he removes the boat from this state within 20 days of the completion of the repairs and can prove that he did so by invoices for fuel or dockage charges issued by out-of-state vendors or suppliers, which specifically identify the boat and which are dated within 20 days after completion of the repairs.\n5. For purposes of this paragraph, any individual who maintains a place of abode in Florida is a Florida resident. A place of abode is a dwelling place maintained by a person, or by another for him, whether or not owned by such person, on other than a temporary or transient basis. The dwelling may be a house, apartment, mobile home, motor home, boat, a room, including a room in a hotel, motel or boarding house, or any other structure. Any individual qualifying for homestead exemption or voting rights in Florida is considered a Florida resident. Other factors which may establish Florida residency or domicile, but which are not alone conclusive, are ownership of a Florida residence, having Florida licenses (driver\u2019s license and/or other forms of licenses), or declaration of Florida residency on Federal or state tax", "start_char_idx": 869589, "end_char_idx": 873535, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "eb9d3bbd-5d6f-4972-8f15-69b8076b7145": {"__data__": {"id_": "eb9d3bbd-5d6f-4972-8f15-69b8076b7145", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "992c79e9-085e-4a71-9ddb-b9aac6687307", "node_type": null, "metadata": {}, "hash": "ae817dcfcb95b883a1bad04e366f3a7b50c40e175f1003f7697573ca4f481358"}, "3": {"node_id": "d949f8e3-8b68-4f46-951f-3c170b1d9bc5", "node_type": null, "metadata": {}, "hash": "d8086cd6feca7d1fc179afdbd9ab1c8123c5ff31fae0815f94bfa757611a6e9c"}}, "hash": "9d62359d51c9522aace5b3457023afc42c7ad324885114d237a27d216a4c403e", "text": "other forms of licenses), or declaration of Florida residency on Federal or state tax returns.\n6. Documents, as required in this paragraph to be provided to the Department, shall be mailed to the following address:\nFlorida Department of Revenue\nGeneral Tax Administration MS 1-2800\nP.O. Box 6417\nTallahassee, Florida 32314-6417.\n(b)1.a. A boat, purchased by its current owner outside this state, using the waters of this state and required to be registered and numbered in this state within 20 days after purchase by the owner, pursuant to Section 327.10, F.S., is subject to tax on the sales price of the boat within 20 days after purchase by the owner.\nb. A boat, purchased by its current owner outside this state, operating on the waters of this state in excess of 90 days, which is solely documented under operative federal law, or which is registered, licensed, or titled pursuant to a federally approved numbering system of another state as described in Section 327.16, F.S., is subject to tax on the sales price of the boat at the time the requirements of Section 327.16, F.S., have been met.\n2. Effective September 1, 1992, any boat which remains in this state for more than an aggregate of 183 days in any 1-year period shall be presumed to be commingled with the general mass of property of this state, and tax shall be due on the sales price of the boat, except under the following circumstances:\na. A boat used in other states or territories of the United States, or the District of Columbia for six months or longer under conditions which lawfully give rise to the taxing jurisdiction of another state, territory, or District of Columbia and any lawfully imposed tax was paid to such state, territory, or District of Columbia before being imported into Florida; or\nb. A boat which is physically in the care, custody, and control of a facility registered with the Department for the purpose of repairs, alterations, refitting, or modifications, and such activities have been properly documented in accordance with Rule 12A-1.0071, F.A.C.\n3. Refer to subsection (2) of this rule for purchases made outside Florida and to subsection (3) of this rule for tax credit for tax lawfully imposed and paid to another state, territory of the United States, or District of Columbia.\n(c) The occasional or isolated sale of a boat of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government is taxable based upon the total selling price of the complete boat rig, which includes the boat and its motor, trailer, and accessories, if any. However, the tax applies only to the boat and trailer, if the seller separately describes each of the other components and separately itemizes the sales price of each component on his sales invoice and the sales invoice is sworn to before a notary. Inboard machinery used to propel or power a boat and accessories attached to a boat or trailer are taxable. Sales of components of a boat rig by a person registered or required to be registered as a dealer are taxable.\n(d) The sale of a boat by any \u201cperson,\u201d as defined in Section 212.02, F.S., who does not hold a valid dealer\u2019s certificate of registration issued by the Florida Department of Revenue is taxable, and the Department may proceed against the purchaser for the collection of the tax.\n(e)1. The presumption that tangible personal property used in another state, territory of the United States, or the District of Columbia for six months or longer before being imported into Florida was not purchased for use in Florida, does not apply to any boat imported into Florida for which a saltwater fishing license fee is required. Any boat imported into Florida for which a saltwater fishing license fee is required to be paid pursuant to Section 372.57(7), F.S., for either the boat or the captain, for the purpose of taking, attempting to take, or possessing any marine fish for noncommercial purposes, such as sport or pleasure fishing, is subject to use tax, due and payable as follows:\na. A boat that is first licensed", "start_char_idx": 873528, "end_char_idx": 877608, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d949f8e3-8b68-4f46-951f-3c170b1d9bc5": {"__data__": {"id_": "d949f8e3-8b68-4f46-951f-3c170b1d9bc5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "eb9d3bbd-5d6f-4972-8f15-69b8076b7145", "node_type": null, "metadata": {}, "hash": "9d62359d51c9522aace5b3457023afc42c7ad324885114d237a27d216a4c403e"}, "3": {"node_id": "04bb504d-2411-4c5f-950b-9ea1e4cfadec", "node_type": null, "metadata": {}, "hash": "36956b5d325d807ef6c3d4f8f3dad8f94575d1561c9c545613b40bab724f6cc5"}}, "hash": "d8086cd6feca7d1fc179afdbd9ab1c8123c5ff31fae0815f94bfa757611a6e9c", "text": "use tax, due and payable as follows:\na. A boat that is first licensed within 1 year after purchase is subject to use tax on the full amount of the purchase price;\nb. A boat that is first licensed in the second year after purchase is subject to use tax on 90 percent of the purchase price;\nc. A boat that is first licensed in the third year after purchase is subject to use tax on 80 percent of the purchase price;\nd. A boat that is first licensed in the fourth year after purchase is subject to use tax on 70 percent of the purchase price;\ne. A boat that is first licensed in the fifth year after purchase is subject to use tax on 60 percent of the purchase price;\nf. A boat that is first licensed in the sixth year after purchase is subject to use tax on 50 percent of the purchase price;\ng. If the purchaser fails to provide the purchaser\u2019s invoice for the boat, tax shall be computed on the fair market value of the boat at the time the boat is imported into Florida.\n2. The purchaser is required to present proof of payment of the tax prior to the issuance of the first saltwater fishing license issued under the provisions of Section 372.57(7), F.S.\n3. When an individual, possessing a license under the provisions of Section 372.57, F.S., is hired to captain a boat, use tax shall be due as provided in this paragraph when the boat is used for the purpose of taking, attempting to take, or possessing any saltwater fish for noncommercial purposes, such as sport or pleasure fishing.\n(10) Aircraft.\n(a) The tax applies to all sales of aircraft in this state unless the selling dealer is the holder of a valid dealer\u2019s Certificate of Registration which authorizes the dealer to sell aircraft and the sale is made under the conditions specified in paragraph (b), (c), or (d). Where there is a listing broker for the seller and a broker for the purchaser, the purchaser\u2019s broker shall be considered the selling dealer for purposes of this subsection.\n(b)1. Effective September 1, 1992, tax applies to all sales of aircraft in this state unless all the following conditions are met:\na. The selling dealer is the holder of a valid dealer\u2019s Certificate of Registration which authorizes the dealer to sell aircraft.\nb. The purchaser at the time of taking delivery of the aircraft is a nonresident of the State of Florida and does not make his permanent place of abode in Florida; and,\nc. The purchaser, whether a natural person or a corporation, limited liability company, partnership, joint adventure, association, syndicate, business trust, trust, estate, or other form of artificial entity, is not engaged in Florida in any employment, trade, business, or profession in which the aircraft will be used; and,\nd. The purchaser, if a corporation, has no officer or director who is a resident of, or makes his or her permanent place of abode in, Florida; and,\ne. The purchaser, if an artificial entity other than a corporation, has no individual vested with authority to participate in the management, direction, or control of the affairs of the entity who is a resident of, or makes his or her permanent place of abode in, Florida. Artificial entities other than corporations include, but are not limited to partnerships, joint adventures, associations, syndicates, limited liability companies, business trusts, trusts, and estates; and,\nf. The purchaser removes the aircraft from Florida within 10 days following the date of purchase or, if the aircraft is immediately placed in a registered repair facility, within 20 days following the completion of the repairs or alterations; and,\ng. The purchaser within 30 days of the aircraft\u2019s departure from Florida furnishes the Department proof of timely removal of the aircraft from Florida. The documentary proof of removal may be in the form of invoices for fuel, tie-down charges, or hangar charges issued by out-of-state vendors or suppliers, or other documentary evidence which specifically identify the aircraft, including the FAA registration number, and", "start_char_idx": 877624, "end_char_idx": 881629, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "04bb504d-2411-4c5f-950b-9ea1e4cfadec": {"__data__": {"id_": "04bb504d-2411-4c5f-950b-9ea1e4cfadec", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d949f8e3-8b68-4f46-951f-3c170b1d9bc5", "node_type": null, "metadata": {}, "hash": "d8086cd6feca7d1fc179afdbd9ab1c8123c5ff31fae0815f94bfa757611a6e9c"}, "3": {"node_id": "8e8e43f8-ae4d-45f7-abc2-f7ef193903d9", "node_type": null, "metadata": {}, "hash": "bd4814bf14594094a5bfc606111784276b234139f9fd0a7bc995f0fde3191916"}}, "hash": "36956b5d325d807ef6c3d4f8f3dad8f94575d1561c9c545613b40bab724f6cc5", "text": "evidence which specifically identify the aircraft, including the FAA registration number, and constitute evidence that the aircraft was removed from Florida within the time period specified in subparagraph 6.; and,\nh. The purchaser, within 90 days of the date of purchase, provides the Department with written proof that the aircraft was licensed, registered, or documented outside this state; and,\ni. The selling dealer obtains from the purchaser an affidavit in which the purchaser attests that he has read the law providing for the exemption, that he will remove the aircraft from this state within the time limit set in this paragraph, that no use will be made of the aircraft in this state other than to move the aircraft expeditiously out of Florida from the point of delivery or to a registered repair facility if repairs are to immediately follow the purchase of the aircraft, and that the aircraft will be removed from this state within 20 days (excluding tolled days) after completion of the repairs or alterations; and,\nj. The seller provides to the Department within 30 days of the date of purchase a copy of the sales invoice, bill of sale and/or closing statement, and the original removal affidavit signed by the purchaser; and,\nk. The seller maintains the sales invoice, bill of sale and/or closing statement, and a copy of the removal affidavit signed by the purchaser as part of his records for a period of at least 5 years or until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n2. The following is a suggested format for an affidavit to be completed by the purchaser and furnished to the selling dealer:\nAFFIDAVIT FOR EXEMPTION OF AIRCRAFT SOLD FOR REMOVAL FROM\nTHE STATE OF FLORIDA BY THE NONRESIDENT PURCHASER\nAFFIDAVIT\nI, the undersigned, hereby affirm that:\n\u2022 I have read the Florida Department of Revenue subsection 12A-1.007(10), F.A.C., and Section 212.05, F.S.; and,\n\u2022 I am not a resident of the State of Florida and do not make my permanent place of abode in Florida at the time of taking delivery of the aircraft designated below; and,\n\u2022 I am not engaged in Florida in any employment, trade, business, or profession in which the designated aircraft will be used in Florida; and,\n\u2022 I represent a corporation which has no officer or director who is a resident of, or makes his or her permanent place of abode in, Florida; and,\n\u2022 I represent an artificial entity other than a corporation which has no individual vested with authority to participate in the management, direction, or control of the affairs of the entity who is a resident of, or makes his or her permanent place of abode in, Florida.\nI hereby agree to provide the Florida Department of Revenue within 90 days of the date of purchase written proof that the aircraft herein identified and described was licensed, registered, or documented outside Florida.\nI hereby agree to provide the Florida Department of Revenue within 30 days of the aircraft departing Florida invoices for fuel, tie-down charges, or hangar charges issued by out-of-state vendors or suppliers, or other documentary evidence which specifically identify the aircraft herein described, including the FAA registration number.\nI claim exemption under Section 212.05(1)(a)2., F.S., from Florida sales and use tax on the purchase of the aircraft designated below for the following reason:\n(  ) Aircraft will be removed by me or by my designated agent from the State of Florida within 10 days of the date of purchase.\n(  ) Aircraft is to be repaired or altered and will be removed from the State of Florida by me or by my designated agent within 20 days after completion of the repairs or alterations consistent with Section 212.05, F.S.\nName of Purchaser _______________________\nPurchaser\u2019s Permanent Address _________ (Street) _________ (City) _________ (State/Country) \nPurchaser\u2019s Telephone Number (  ) _________ \nName of Selling Dealer _________\nAddress of Selling Dealer __________ (Street)", "start_char_idx": 881605, "end_char_idx": 885612, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8e8e43f8-ae4d-45f7-abc2-f7ef193903d9": {"__data__": {"id_": "8e8e43f8-ae4d-45f7-abc2-f7ef193903d9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "04bb504d-2411-4c5f-950b-9ea1e4cfadec", "node_type": null, "metadata": {}, "hash": "36956b5d325d807ef6c3d4f8f3dad8f94575d1561c9c545613b40bab724f6cc5"}, "3": {"node_id": "1961dbe2-d1da-45e8-8a4c-581805932742", "node_type": null, "metadata": {}, "hash": "2b25475ea2699fbfda293b09384e7a6e9ec701e33fd5ea6fc2fc466ea3d506c2"}}, "hash": "bd4814bf14594094a5bfc606111784276b234139f9fd0a7bc995f0fde3191916", "text": "of Selling Dealer _________\nAddress of Selling Dealer __________ (Street) ___________ (City) _________ (State) \nSelling Dealer\u2019s Florida Sales and Use Tax Registration Number ___\nSelling Dealer\u2019s Telephone No. (  ) __________\nDate of Sale ________ (Month) ________ (Day) ______ (Year)\nDESCRIPTION OF AIRCRAFT\nMake ______ Model _______ Year _______ Serial No. ________ (  ) New (  ) Used\nTail Number(s) _________\nState/Country Registration and/or U.S. FAA Registration Number _________\nSales Price _______ Trade-In Allowance _________ Net Amount Paid _________\nUnder penalties of perjury, I declare that I have read the foregoing affidavit, and the facts stated are true to the best of my knowledge and belief.\n\n___________________\n(Signature of Purchaser)\nOriginal to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417.\n1st copy to be retained by the dealer and made part of the dealer\u2019s records.\n2nd copy: Purchaser\u2019s copy.\n3.a. In the event the purchaser fails to provide to the Department documentation required under sub-subparagraphs g. and h., the Department shall proceed against the purchaser for payment of the tax, penalty, and interest.\nb. In the event the seller fails to maintain the records required under sub-subparagraphs i. and k., the Department shall proceed against the seller for payment of the tax, penalty, and interest.\n4. Notwithstanding the provisions of Section 212.05(1)(a)2., F.S., and this paragraph, the owner of an aircraft purchased in Florida may permit the aircraft to be returned to this state for repairs within 6 months from the date of departure without the aircraft being in violation of the law and without incurring liability for payment of tax or penalty on the purchase price of the aircraft so long as he removes the aircraft from this state within 20 days of the completion of the repairs and can prove that he did so by invoices for fuel, tie-down, or hangar charges issued by out-of-state vendors or suppliers, which specifically identify the aircraft and which are dated within 20 days after completion of the repairs.\n5. For purposes of this paragraph, any individual who maintains a place of abode in Florida is a Florida resident. A place of abode is a dwelling place maintained by a person, or by another for him, whether or not owned by such person, on other than a temporary or transient basis. The dwelling may be a house, apartment, mobile home, motor home, boat, a room, including a room in a hotel, motel or boarding house, or any other structure. Any individual qualifying for homestead exemption or voting rights in Florida is considered a Florida resident. Other factors which may establish Florida residency or domicile, but which are not alone conclusive, are ownership of a Florida residence, having Florida licenses (driver\u2019s license and/or other forms of licenses), or declaration of Florida residency on Federal or state tax returns.\n6. Documents, as required in this paragraph to be provided to the Department, shall be mailed to the following address:\nFlorida Department of Revenue\nGeneral Tax Administration MS 1-2800\nP.O. Box 6417\nTallahassee, Florida 32314-6417\n(c)1. When the sale of flyable aircraft is made by a manufacturer of flyable aircraft who manufactures the aircraft, which sale may include necessary equipment and modifications placed on such flyable aircraft prior to delivery by the manufacturer, the tax imposed on the sale shall be an amount equal to the sales tax which would be imposed on such sale under the laws of the state in which the aircraft will be domiciled. However, such tax shall not exceed 6 percent of the sales price of such aircraft and no tax shall be imposed on the sale of the aircraft if the state in which the aircraft will be domiciled does not allow credit against its sales or use tax for sales or use tax paid in Florida. Furthermore, the tax shall not be imposed on the sale of such aircraft if the state in which the aircraft", "start_char_idx": 885630, "end_char_idx": 889658, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1961dbe2-d1da-45e8-8a4c-581805932742": {"__data__": {"id_": "1961dbe2-d1da-45e8-8a4c-581805932742", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8e8e43f8-ae4d-45f7-abc2-f7ef193903d9", "node_type": null, "metadata": {}, "hash": "bd4814bf14594094a5bfc606111784276b234139f9fd0a7bc995f0fde3191916"}, "3": {"node_id": "348e0219-9f3f-447a-b53d-d29707bc5736", "node_type": null, "metadata": {}, "hash": "cd7b33494672cba2f046ac408802905ee42eb09204db4c5ab48eaa43dc635012"}}, "hash": "2b25475ea2699fbfda293b09384e7a6e9ec701e33fd5ea6fc2fc466ea3d506c2", "text": "tax shall not be imposed on the sale of such aircraft if the state in which the aircraft will be domiciled has enacted a sales or use tax exemption for flyable aircraft or if the aircraft will be domiciled outside the United States.\n2. The partial exemption provided in this paragraph applies only if the purchaser is a resident of another state who will not use the aircraft in this state, or if the purchaser is a resident of another state and uses the aircraft in interstate or foreign commerce, or if the purchaser is a resident of a foreign country. At the time of sale the purchaser shall execute a notarized statement attesting he or she is not a resident of this state and stating where the aircraft will be domiciled.\n3. Notwithstanding the above provisions of this paragraph, the owner of an aircraft may permit the aircraft to be returned to this state for repairs within 6 months from the date of sale without incurring liability for payment of tax or penalty on the purchase of the aircraft so long as the aircraft is removed from this state within 20 days of the completion of the repairs.\n4. Notwithstanding the provisions of this paragraph, the purchaser of an aircraft may purchase such aircraft pursuant to the provisions of paragraph (b), above, in which case the provisions of paragraph (b) shall prevail.\n(d)1. Aircraft being exported under their own power to a destination outside the continental limits of the United States are subject to tax, unless the purchaser furnishes the dealer a duly signed and validated United States Customs declaration, showing the departure of the aircraft from the continental United States and the canceled United States registry of said aircraft. The burden of obtaining the evidential matter to establish the exemption rests with the selling dealer, who must retain the proper documentation to support the exemption.\n2. Equipment and parts installed on aircraft of foreign registry are subject to tax, unless the owner, owner\u2019s agent, or operator of the aircraft furnishes the dealer with an exemption certificate stating the aircraft was brought to the United States for the purpose of having equipment and parts installed and that upon completion of such installation, the aircraft will depart under its own power from the continental United States. The burden of obtaining this evidential matter rests with the dealer installing the equipment and parts, who must retain the proper documentation to support the exemption.\n3. The following is a suggested exemption certificate to be used by a Florida dealer when installing parts and equipment on any aircraft of foreign registry which aircraft will depart under its own power from the continental United States upon completion of such installation.\nEXEMPTION CERTIFICATE FOR \nPARTS AND EQUIPMENT INSTALLED ON AIRCRAFT OF FOREIGN REGISTRY\n________ (date)\nTo: _______________________________________ (dealer)\nMake: ___________________________________________\nModel: __________________________________________\nSerial Number: ___________________________________\nRegistration Number: ______________________________\nCountry of Registration ____________________________\nI, ___________, as owner, owner\u2019s agent, or operator of the above named aircraft certify said aircraft has been brought to the United States for the purpose of having repairs or maintenance performed and that upon completion of such repairs or maintenance, the aircraft will depart under its own power from the continental United States.\nOwner: _____________\nAddress: ____________\nAccepted by: __________ (Name of Dealer) for repair order(s)\n\nNo.(s) _____________________\tby: _______________________\n\t\n __________________________\t__________________________\n\t\n __________________________\t__________________________\n\t\n __________________________\t__________________________\nUnder penalties of perjury, I declare that I have read the foregoing certificate, and the facts stated are true to the best of my knowledge and belief.\n____________________________________________________________________\nSignature and Title of Owner, Owner\u2019s Agent, or Operator of the above named aircraft\nNote: This exemption certificate is valid for one entry/departure only.\n(e) The sale of an aircraft by any \u201cperson,\u201d as defined in Section 212.02, F.S., who does not hold a valid dealer\u2019s certificate of registration which is issued by the Florida Department of Revenue and authorizes such person to sell aircraft is not exempt from the tax.\n(f)1. All charges for aircraft modification services, including", "start_char_idx": 889653, "end_char_idx": 894206, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "348e0219-9f3f-447a-b53d-d29707bc5736": {"__data__": {"id_": "348e0219-9f3f-447a-b53d-d29707bc5736", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1961dbe2-d1da-45e8-8a4c-581805932742", "node_type": null, "metadata": {}, "hash": "2b25475ea2699fbfda293b09384e7a6e9ec701e33fd5ea6fc2fc466ea3d506c2"}, "3": {"node_id": "8f0cc73c-817a-41ea-a30c-0845bd48784a", "node_type": null, "metadata": {}, "hash": "ce75fe5e6267bfb13b5683303320294f09e8410b62cd0056bab2a8cd8afb4210"}}, "hash": "cd7b33494672cba2f046ac408802905ee42eb09204db4c5ab48eaa43dc635012", "text": "from the tax.\n(f)1. All charges for aircraft modification services, including parts, equipment, and labor furnished or installed in connection therewith, performed under authority of a supplemental type certificate issued by the Federal Aviation Administration, as provided in 14 C.F.R. Part 21, Subpart E \u2013 Supplemental Type Certificates, are exempt.\na. The aircraft modifications subject to this exemption are those which introduce a major change in type of design not great enough to require a new application for a type certificate, as provided by Aeronautics and Space, 14 C.F.R. \u00a721.113 (March 5, 2018), effective January 1, 2020, and hereby incorporated by reference (http://www.flrules.org/Gateway/reference.asp?No=Ref-13419).\nb. The term \u201csupplemental type certificate\u201d is that certificate described in 14 C.F.R., \u00a721.113 (2018).\n2. To document this exemption, the purchaser of the qualifying modification and the business that performed the modification must maintain, in its books and records, copies of the FAA supplemental type certificate and FAA Form 337 containing a description of the major change, signed by a holder of an FAA inspection authorization.\n(g)1. Registered aircraft dealers who purchase aircraft exclusively for resale are exempt from the payment of tax on the purchase price at the time of purchase but shall pay a use tax computed on 1 percent of the value of the aircraft each calendar month that the aircraft is used by the dealer.\n2. The payment of such use tax shall commence in the month during which the aircraft is first used for any purpose for which income is received by the dealer for its use, including charter, rental, flight training, and demonstration where a charge is made.\n3. A dealer may pay the sales tax on the purchase of the aircraft in lieu of the monthly use tax.\n4. The value of the aircraft shall be determined by adding to acquisition cost the cost of reconditioning, if any, and shall generally be the value reflected upon the books of the dealer in accordance with generally accepted accounting principles.\n5.a. Routine maintenance and repairs, including the replacement of parts, which do not materially enhance the value of the aircraft, shall not constitute reconditioning of the aircraft for the purpose of computing the use tax each month. Where such routine repairs and maintenance are performed by the dealer or his employees, tax shall be paid on the parts used in such routine repairs and maintenance. However, where such routine repairs and maintenance are performed by any person other than the dealer or his employees, the total charge for the repairs and maintenance, including the charge for parts or labor, is taxable.\nb. The determination whether an expenditure constitutes maintenance and repairs on which a tax is to be paid but which does not cause a change in the value of the aircraft for use tax purposes, or whether an expense constitutes a reconditioning of the aircraft on which a tax is not to be paid but which will cause a change in the basis upon which the use tax is computed, shall be made in accordance with generally accepted accounting principles. The guidelines of the Internal Revenue Service as to whether the expense is immediately deductible, or whether the expense is a capital investment which may be depreciated, shall be used in making such determination.\n(h) Notwithstanding the payment by the dealer of tax computed on 1 percent of the value of any aircraft, if the aircraft is leased or rented, the dealer shall collect from the customer and remit to the State the tax which is due on the lease or rental of the aircraft, and such payments shall not diminish or offset any use tax due by the dealer.\n(i) The occasional or isolated sale of an aircraft of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government is taxable. See Rule 12A-1.071, F.A.C., for the application of tax to the rental of aircraft, charges made by an air taxi (charter), charges for flight instruction, and charges for solo flights by", "start_char_idx": 894210, "end_char_idx": 898293, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8f0cc73c-817a-41ea-a30c-0845bd48784a": {"__data__": {"id_": "8f0cc73c-817a-41ea-a30c-0845bd48784a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "348e0219-9f3f-447a-b53d-d29707bc5736", "node_type": null, "metadata": {}, "hash": "cd7b33494672cba2f046ac408802905ee42eb09204db4c5ab48eaa43dc635012"}, "3": {"node_id": "570d965f-cdb4-450d-9e35-7287f0837b64", "node_type": null, "metadata": {}, "hash": "706c9e1db9c61523110334217e6db2f1622fedc5e0a0943861c3accf1f44e06d"}}, "hash": "ce75fe5e6267bfb13b5683303320294f09e8410b62cd0056bab2a8cd8afb4210", "text": "taxi (charter), charges for flight instruction, and charges for solo flights by students.\n(j) Labor charges for the repair and maintenance of aircraft with a maximum certified take-off weight that exceeds 2,000 pounds, including rotary wing aircraft, and charges for replacement engines, parts, or equipment used and installed on such aircraft being repaired or maintained in Florida are exempt. Dealers must document tax-exempt repairs or maintenance by including the maximum certified take-off weight of the aircraft on the bill of sale, invoice, or other tangible evidence of sale.\n(11) Mobile Homes.\n(a) For purposes of this subsection the term \u201cmobile home\u201d means and includes a structure, transportable in one or more sections, which is 8 body feet or more in width and which is built on an integral chassis and designed to be used as a dwelling when connected to the required utilities and includes the plumbing, heating, air-conditioning, and electrical systems contained therein.\n(b)1. The sale or use of a mobile home which is not classified as real property is considered a sale or use of tangible personal property and is taxable. A mobile home is tangible personal property if it is located in a mobile home park or other place where the land on which the mobile home is located is not owned by the mobile home owner.\n2. If a mobile home is classified as tangible personal property, the sale, including the occasional or isolated sale, the use, consumption, or storage for use in this state is taxable on the full sales price.\n3. The sale of a mobile home independent of the realty to which it is affixed at the time of sale constitutes a legal severance of the mobile home from the realty and the sale of the mobile home is taxable as the sale of tangible personal property even though the mobile home may have an \u201cRP\u201d decal affixed thereto at the time of sale.\n4. The sales price of a mobile home which is considered tangible personal property is the total sales price of the mobile home which shall include, if applicable, the sales price of any tangible personal property included within or which becomes a part of, or is attached to the mobile home at the time of the sale of the mobile home. Such tangible personal property may include but is not limited to: interior equipment and furnishings; skylights; carport roof; or storage structures.\n(c) A mobile home park developer (owner) who is also in the business of selling mobile homes and who enters into an agreement with a purchaser for the sale of the mobile home, the placing of the mobile home on the developer\u2019s mobile home lot, and for making certain improvements to the developer\u2019s mobile home lot as requested by the purchaser, shall charge or pay tax as follows:\n1. If the sale of the mobile home, the placing of the mobile home on the developer\u2019s lot, and making improvements to the mobile home lot are for a single lump sum amount, sales tax is due on the total amount. The sales tax is to be separately stated as Florida sales tax in the agreement and on the invoice and is to be collected by the developer from the purchaser. In this instance, the developer may extend his resale certificate for the purchase of the mobile home and for the items used in making improvements to the mobile home lot. Examples of these improvements include mobile home skirting or blocking, screen porches or other attached rooms, central heating and air conditioning units, shrubbery and other plants, lawn grass, and driveways.\n2. If the sale of the mobile home, the placing of the mobile home on the developer\u2019s lot, and the making of improvements to the mobile home lot are separately stated in the agreement and on the invoice, sales tax is due on the selling price of the mobile home and the placing of the mobile home on the developer\u2019s lot. If the agreement provides that the purchaser has an option of having a third party place the mobile home on the developer\u2019s lot, only the sale of the mobile home is subject to tax. The sales tax is to be separately stated as Florida sales tax in the agreement and on the invoice and is to be collected by the developer from the purchaser. Under this subparagraph, the developer is", "start_char_idx": 898294, "end_char_idx": 902487, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "570d965f-cdb4-450d-9e35-7287f0837b64": {"__data__": {"id_": "570d965f-cdb4-450d-9e35-7287f0837b64", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8f0cc73c-817a-41ea-a30c-0845bd48784a", "node_type": null, "metadata": {}, "hash": "ce75fe5e6267bfb13b5683303320294f09e8410b62cd0056bab2a8cd8afb4210"}, "3": {"node_id": "c8fe6406-e6eb-43f3-bec6-9dfa35569fe2", "node_type": null, "metadata": {}, "hash": "bc04fc51ebd5103600788e29ebfddb8c80c76ff3b3e558d9d794dd43ed8ff9f0"}}, "hash": "706c9e1db9c61523110334217e6db2f1622fedc5e0a0943861c3accf1f44e06d", "text": "by the developer from the purchaser. Under this subparagraph, the developer is liable for the tax on its purchases of tangible personal property used in making the improvements to the realty, unless the requirements of paragraph 12A-1.051(3)(d), F.A.C., are met. If the developer contracts with a third party to make improvements to realty, the third party is liable for the tax on the purchase of tangible personal property used in making improvements to the real property.\n(d)1. The sale of a mobile home in conjunction with the sale of land at a time when the mobile home is not real property, either by its not bearing an \u201cRP\u201d decal or at the time of the sale the conditions of paragraph (g) not being satisfied, is a sale of tangible personal property and is taxable. The sales price of the mobile home at such sale, if not separately stated, shall be based upon the larger of:\na. The fair market value; or\nb. The balance of any outstanding liens on the mobile home.\n2. When a person owns real property upon which he permanently affixes a mobile home, such person may request the county property appraiser to assess it as realty. Upon assessment as realty by the property appraiser, the owner may obtain an \u201cRP\u201d decal from the county tax collector. Any repairs, alterations, or improvements of any mobile home that bears an \u201cRP\u201d decal will be treated as the repair, alteration, or improvement to real property. Repairs, alterations, or improvements to mobile homes which do not bear an \u201cRP\u201d decal constitute repairs, alterations, or improvements to tangible personal property.\n(e)1. The sale of land and a mobile home which is classified as real property as a packaged deal is not taxable. The person converting the mobile home into realty is deemed a contractor engaged in improving realty. A mobile home is presumed to be real property when such mobile home bears a valid \u201cRP\u201d decal. A mobile home which does not bear a valid \u201cRP\u201d decal is classified as real property only if:\na. The mobile home is permanently affixed to land owned by the owner of the mobile home. A mobile home is permanently affixed to land for sales tax purposes if the mobile home sits on a foundation with its wheels either removed or off the ground and if the mobile home is connected to utility services; and,\nb. Prior to the sale, and not simultaneously thereto, the owner of the mobile home and of the realty to which it is affixed files with the county property appraiser a declaration requesting the mobile home be assessed as real property.\n2. The provisions of Rule 12A-1.051, F.A.C. (Sales to or by Contractors Who Repair, Alter, Improve, and Construct Real Property), shall not be construed to apply to any instance where a contractor is considered as improving realty by incorporating a mobile home therein nor to any sale of a mobile home to the extent that Rule 12A-1.051, F.A.C., refers to the sale of a mobile home as a sale of tangible personal property.\n(f)1. The rental of a mobile home as tangible personal property is taxable. A mobile home purchased tax exempt for exclusive rental as tangible personal property is subject to use tax if the mobile home ceases to be used for the purpose for which it was purchased. The owner shall accrue and pay to the Department of Revenue use tax computed on the fair market value of the mobile home at the time it is used for any purpose other than exclusively for rental as tangible personal property.\n2. Notwithstanding the fact that a mobile home is subject to a license tax under the Motor Vehicle License Law, it is nevertheless a \u201crooming house\u201d within the meaning of Chapter 212, F.S., when it has a fixed location and is used or held out to the public to be a place where living quarters, sleeping, or housekeeping accommodations are supplied for pay to transient or permanent guests or tenants. The purchase of a mobile home to be used as living accommodations within the purview of Section 212.03, F.S., is taxable at the time of purchase even though the mobile home may be", "start_char_idx": 902489, "end_char_idx": 906510, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c8fe6406-e6eb-43f3-bec6-9dfa35569fe2": {"__data__": {"id_": "c8fe6406-e6eb-43f3-bec6-9dfa35569fe2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "570d965f-cdb4-450d-9e35-7287f0837b64", "node_type": null, "metadata": {}, "hash": "706c9e1db9c61523110334217e6db2f1622fedc5e0a0943861c3accf1f44e06d"}, "3": {"node_id": "fddf3769-6511-456b-836a-c4c65601c78a", "node_type": null, "metadata": {}, "hash": "591529fe5865e095be04249d52df369f82705fa835d049aee762a92904ce4531"}}, "hash": "bc04fc51ebd5103600788e29ebfddb8c80c76ff3b3e558d9d794dd43ed8ff9f0", "text": "F.S., is taxable at the time of purchase even though the mobile home may be untagged or have affixed thereto a motor vehicle license tag or an \u201cRP\u201d decal.\n(g)1. Any prefabricated or modular housing unit or portion thereof which is not manufactured upon a chassis or undercarriage as an integral part thereof is not a mobile home. Any such unit not affixed to realty is subject to the tax as tangible personal property when sold or repaired. When affixed to realty, the sale, repair, alteration, or improvement of any such unit is governed by Rule 12A-1.051, F.A.C.\n2. In the instances of a modular home or prefabricated housing unit or manufactured building, the term \u201caffixed to realty\u201d shall mean a condition whereby the unit or building is either served by utility service other than electricity or is in place on land or on a foundation, or is on, attached to, or incorporated in another structure by any means other than by its own weight.\n3. The sale, use, or rental of a modular home, prefabricated building, or manufactured building before such unit is affixed to realty is taxable as tangible personal property.\n4.a. The terms \u201cmodular home\u201d or \u201cprefabricated housing unit\u201d mean and include structures which are designed to be used as dwellings when connected to the required utilities including the plumbing, heating, air-conditioning, and electrical systems contained therein, but which are not built on an integral chassis and which are not designed to be transported on their own wheeled assembly.\nb. The term \u201cmanufactured building\u201d means and includes a closed structure, building assembly, or system of assemblies, which may include structural, electrical, plumbing, heating, ventilating, or other service systems manufactured in manufacturing facilities for installation or erection, with or without other specified components, as a finished building or as part of a finished building, which shall include, but not be limited to commercial, institutional, storage, and industrial structures.\n(h) The occasional or isolated sale of a mobile home, when such mobile home is tangible personal property within the meaning of this subsection, is taxable. The internal plumbing, heating, air conditioning, electrical systems, and attached fixtures, such as built-in ovens, built-in dishwashers, hot water heaters, and built-in furniture, are considered a part of the mobile home and are taxable when sold with the mobile home. However, tax does not apply to the occasional or isolated sale of carports, utility sheds, furniture, freezers, refrigerators, drapes, air conditioner compressor/condenser units located outside the mobile home, or other appurtenances which are sold in conjunction with the mobile home, provided the selling party to the occasional or isolated sale separately describes each appurtenance and separately itemizes the sales price of each appurtenance on his sales invoice and the sales invoice is sworn to before a notary. If the appurtenances are not separately described and the sales price of each appurtenance is not separately itemized and the sales invoice is not notarized, the total selling price is taxable. Sales of appurtenances by a person registered or required to be registered as a dealer are taxable.\n(12) Insurance.\n(a) The transfer of title to any aircraft, boat, mobile home, or motor vehicle from the insured to an insurance company in conjunction with the settlement of a claim is exempt.\n(b) The purchase of parts by an insurance company to repair a vehicle for sale is exempt.\n(c) The use by an insurance company of any aircraft, boat, mobile home or motor vehicle which has been transferred to the company in conjunction with the settlement of a claim is taxable. The tax is to be computed upon its fair market value at the time title is acquired by the insurance company.\n(d) The sale of any aircraft, boat, mobile home, or motor vehicle, including those sold for junk, by an insurance company is taxable unless the purchaser extends to the insurance company a resale certificate.\n(e) All repairs of", "start_char_idx": 906517, "end_char_idx": 910574, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fddf3769-6511-456b-836a-c4c65601c78a": {"__data__": {"id_": "fddf3769-6511-456b-836a-c4c65601c78a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c8fe6406-e6eb-43f3-bec6-9dfa35569fe2", "node_type": null, "metadata": {}, "hash": "bc04fc51ebd5103600788e29ebfddb8c80c76ff3b3e558d9d794dd43ed8ff9f0"}, "3": {"node_id": "99298a33-49f2-44a4-b281-dc25f0842200", "node_type": null, "metadata": {}, "hash": "c901fdefc7da7d0c686518f1b0005b6cd1b6f90e5ec0d6e99b65d6c4ab3c258b"}}, "hash": "591529fe5865e095be04249d52df369f82705fa835d049aee762a92904ce4531", "text": "to the insurance company a resale certificate.\n(e) All repairs of any aircraft, boat, mobile home, or motor vehicle, paid for by an insurance company in settlement of claims arising under the owner\u2019s liability, collision, or comprehensive policy are fully taxable.\n(f) The purchase of a replacement aircraft, boat, mobile home, or motor vehicle by an insurance company in settlement of a claim is taxable.\nCross Reference: See Rule 12A-1.105, F.A.C., for Application of Tax to Motor Vehicle Service Agreements.\n(13) Lease or Rental.\n(a)1. The rental or lease of an aircraft, boat, mobile home, or motor vehicle, which is used or stored in this state, is subject to tax. The lessor is required to be registered as a dealer and to collect tax on the total amount of the lease or rental charges.\n2. The purchase by a registered dealer of an aircraft, boat, mobile home, or motor vehicle exclusively for lease or rental purposes is exempt. The purchasing dealer is required to issue the selling dealer a copy of the purchasing dealer\u2019s Annual Resale Certificate at the time of purchase in lieu of paying tax, as provided in Rule 12A-1.039, F.A.C.\n(b) Commercial Motor Vehicles.\n1. For purposes of this paragraph, the term \u201ccommercial motor vehicle,\u201d as defined in Section 316.003(14)(a), F.S., means any self-propelled or towed vehicle used on the public highways in commerce to transport passengers or cargo, if such vehicle has a gross vehicle weight rating of 10,000 pounds or more.\n2. The lease or rental of a commercial motor vehicle to one lessee or renter for a period of 12 months or longer, and any renewals of such lease or rental, is exempt when:\na. Sales or use tax is paid on the purchase price of the commercial motor vehicle by the lessor; and,\nb. The lease or rental of the commercial motor vehicle is an established business or part of an established business or the commercial motor vehicle is incidental or germane to such business.\n3. A credit against any Florida use tax and discretionary sales surtax due when the commercial motor vehicle is registered, licensed, or titled in Florida will be allowed to any purchaser who provides documentary evidence that a like tax has been lawfully imposed on the purchase of the commercial motor vehicle and has been paid to another state, territory of the United States, or District of Columbia. The credit allowed shall be the amount of legally imposed like tax paid to the other state, territory of the United States, or District of Columbia. When the applicable tax credit is equal to or greater than the amount of Florida use tax and discretionary sales surtax due, no additional use tax or discretionary sales surtax is due. When the tax paid to another state, territory of the United States, or District of Columbia is greater than the Florida use tax and discretionary sales surtax due, no refund is due from the State of Florida.\n4. The lease or rental of the same commercial motor vehicle to any other lessee or renter is subject to tax.\n(c) Motor Vehicle Leased or Rented for Less Than 12 Months.\n1. The entire charge for the lease or rental of a motor vehicle for a period of less than 12 months is subject to tax when the contract to lease or rent a motor vehicle is entered into in Florida or the motor vehicle is delivered or picked up in Florida at the commencement of the lease or rental term. Florida sales tax is due during the entire lease period even when the vehicle is used in another state or dropped off in another state or the payment for the lease or rental is made in another state.\n2. The entire charge for the lease or rental of a motor vehicle for a period of less than 12 months is exempt when the contract to lease or rent a motor vehicle is entered into in another state and the motor vehicle is not delivered or picked up in Florida at the commencement of the lease or rental term. This exemption applies even when the leased or rented motor", "start_char_idx": 910580, "end_char_idx": 914512, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "99298a33-49f2-44a4-b281-dc25f0842200": {"__data__": {"id_": "99298a33-49f2-44a4-b281-dc25f0842200", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fddf3769-6511-456b-836a-c4c65601c78a", "node_type": null, "metadata": {}, "hash": "591529fe5865e095be04249d52df369f82705fa835d049aee762a92904ce4531"}, "3": {"node_id": "39d0188c-8acb-4f65-8e9b-4667c57aaac7", "node_type": null, "metadata": {}, "hash": "4161522c9d770ca8f1350bb1dfb12df0c4b9ff594c216d6ee939bf1f1697d470"}}, "hash": "c901fdefc7da7d0c686518f1b0005b6cd1b6f90e5ec0d6e99b65d6c4ab3c258b", "text": "lease or rental term. This exemption applies even when the leased or rented motor vehicle is used in Florida or dropped off in Florida or the payment for the lease or rental is made in Florida.\n(d) Motor Vehicle Leased or Rented for 12 Months or Longer.\n1. The lease or rental of a motor vehicle registered in Florida for a period of 12 months or longer is subject to tax.\n2. When the taxpayer documents that a vehicle registered in Florida is being used outside Florida and that tax is being paid on the lease or rental payments to another state, no tax is due on the lease or rental of the motor vehicle. The taxpayer must maintain copies of invoices or similar documents evidencing that the lessor is collecting another state\u2019s sales tax from the lessee or copies of cancelled checks evidencing that the taxpayer has self-accrued and paid another state\u2019s sales tax directly to that state.\n3. When a motor vehicle that is leased or rented outside Florida is imported into Florida and registered or licensed in Florida, tax is due on the amount of the monthly lease payments. A credit against the Florida tax and discretionary sales surtax due will be allowed for any lawfully imposed sales or use tax paid to another state, territory of the United States, or District of Columbia when all the following conditions are met:\na. The other state, territory of the United States, or District of Columbia requires the lawfully imposed sales or use tax to be paid at the time of lease or rental on the total lease or rental payments due under the terms of the lease or rental agreement;\nb. The tax must be lawfully imposed on the lessee. A credit will not be allowed for tax paid to another state, territory of the United States, or District of Columbia when the sales or use tax is lawfully imposed on the lessor, even though the lessee may be contractually obligated to reimburse the lessor;\nc. The other state, territory of the United States, or District of Columbia does not allow a refund of the sales or use tax paid at the inception of the lease or rental agreement if the motor vehicle is removed from that state, territory of the United States, or District of Columbia; and,\nd. The lessee provides documentary evidence that the like tax lawfully imposed on the sale or use of the motor vehicle has been paid to another state, territory of the United States, or District of Columbia.\n4. The credit allowed against any Florida use tax and discretionary sales surtax due when the motor vehicle is licensed or registered in Florida is the amount of legally imposed like tax paid to the other state, territory of the United States, or District of Columbia. When the applicable tax credit is equal to or greater than the amount of Florida use tax and discretionary sales surtax due, no additional use tax or discretionary sales surtax is due. When the tax paid to another state, territory of the United States, or District of Columbia is greater than the Florida use tax and discretionary sales surtax due, no refund is due from the State of Florida.\n(e) Charges for the Lease or Rental of Motor Vehicles.\n1. Charges for Insurance. Any separately itemized charge or fee for insurance coverage required to be paid by the lessee or renter is subject to tax. When the lessee or renter has the option to elect insurance coverage, any separately itemized charge or fee for the optional insurance coverage is not subject to tax. For example, a separately itemized charge for a \u201ccollision damage waiver fee\u201d that is optional to the lessee or renter for the lessor\u2019s waiver of all claims against the lessee or renter for damage to the motor vehicle is not subject to tax. A separately itemized charge for a \u201cpersonal accident insurance fee\u201d that is optional to the lessee or renter for personal injury coverage is not subject to tax.\n2. Charges for Fuel. Any separately itemized charge for fuel upon which the fuel taxes imposed under Chapter 206, F.S., have been paid is not subject to tax. However, when a separately itemized charge for a fuel purchase option (e.g., \u201cFPO \u2013 Fuel Purchase Option\u201d) is required", "start_char_idx": 914501, "end_char_idx": 918601, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "39d0188c-8acb-4f65-8e9b-4667c57aaac7": {"__data__": {"id_": "39d0188c-8acb-4f65-8e9b-4667c57aaac7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "99298a33-49f2-44a4-b281-dc25f0842200", "node_type": null, "metadata": {}, "hash": "c901fdefc7da7d0c686518f1b0005b6cd1b6f90e5ec0d6e99b65d6c4ab3c258b"}, "3": {"node_id": "83e212bf-36ed-4a29-b9c5-d8dbef31d224", "node_type": null, "metadata": {}, "hash": "4d438d0683718136cb32771793b0dcb8e4f5007ec0297df777b6bbaf57555fca"}}, "hash": "4161522c9d770ca8f1350bb1dfb12df0c4b9ff594c216d6ee939bf1f1697d470", "text": "option (e.g., \u201cFPO \u2013 Fuel Purchase Option\u201d) is required and no allowance is made for the amount of fuel remaining in the tank, the charge is not a charge for the price of fuel upon which the fuel taxes have been paid. Such separately itemized charges required to be paid for fuel purchase options are a part of the total lease or rental charges subject to tax.\n(f) When a taxicab company, limousine company, or any other transportation for hire company rents, leases, or grants a license to use a taxicab, limousine, other vehicle, dispatch equipment, or any other tangible personal property to an independent operator, the rental, lease, or license to use such property, as well as the dispatch and all other related services which are a part of the rental, lease, or license to use, the vehicle, dispatch equipment, or other tangible personal property, are not subject to sales tax. However, the exemptions provided under this paragraph only apply if the applicable Florida sales or use tax has been paid on the acquisition of the taxicab, limousine, other vehicle, dispatch equipment, or other tangible personal property.\n(14) United States and Foreign Military Personnel Stationed in Florida.\n(a) United States military personnel.\n1. A member of the United States military residing in Florida on military orders seeking to register or title any aircraft, boat, mobile home, motor vehicle, or other vehicle in the State of Florida which was purchased outside Florida and brought into Florida, regardless of whether the member is a Florida resident or non-Florida resident, is subject to tax. The tax applies to aircraft, boats, mobile homes, motor vehicles, and other vehicles brought into Florida upon initial entry and to those brought in on subsequent re-entry while already stationed in Florida. (Refer to subsection (2) of this rule for purchases made outside this state six (6) months or more prior to the time a vehicle is brought into Florida, and to subsection (3) for tax credit for tax legally imposed and paid outside of Florida.)\n2. A member of the United States military residing in Florida on military orders is subject to tax on any aircraft, boat, mobile home, motor vehicle, or other vehicle which is purchased in Florida.\n3. A member of the United States military who is a permanent resident of the State of Florida with a permanent address in the State of Florida seeking to register or title any aircraft, boat, mobile home, or motor vehicle in Florida which was purchased outside the State of Florida is subject to tax. Refer to subsection (2) of this rule for purchases made outside Florida and to subsection (3) of this rule for tax credit for tax lawfully imposed and paid to another state, territory of the United States, or District of Columbia.\n(b) Foreign military personnel.\n1. Foreign military personnel, their dependents, and military-employed foreign civilians, if attached to a member of the North Atlantic Treaty Organization and stationed in Florida, are exempt from use tax on any aircraft, boat, mobile home, or motor vehicle purchased outside Florida and brought into Florida, either upon initial entry or upon subsequent re-entry while already stationed in Florida. Non-U.S. members of the North Atlantic Treaty Organization are: Belgium, Canada, Denmark, France, Federal Republic of Germany, Greece, Iceland, Luxembourg, Netherlands, Norway, Portugal, Spain, Turkey, and United Kingdom.\n2. All foreign military personnel other than the NATO personnel referred to above are subject to tax on any aircraft, boat, mobile home, motor vehicle, or other vehicle purchased outside of Florida and subsequently brought into the state.\n3. All foreign military personnel are subject to tax on any aircraft, boat, mobile home, motor vehicle, or other vehicle purchased in Florida.\n(15)(a) The repossession of an aircraft, boat, mobile home, motor vehicle, or other vehicle by a seller or lienholder is not a sale subject to tax.\n(b) For credit or refund of tax paid on repossessed aircraft, boats, mobile homes, motor vehicles, or other vehicles or bad debts, see Rule 12A-1.012, F.A.C.\n(16) Parts and materials", "start_char_idx": 918623, "end_char_idx": 922766, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "83e212bf-36ed-4a29-b9c5-d8dbef31d224": {"__data__": {"id_": "83e212bf-36ed-4a29-b9c5-d8dbef31d224", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "39d0188c-8acb-4f65-8e9b-4667c57aaac7", "node_type": null, "metadata": {}, "hash": "4161522c9d770ca8f1350bb1dfb12df0c4b9ff594c216d6ee939bf1f1697d470"}, "3": {"node_id": "a128fc84-1ee0-4821-bff0-fbf91317753d", "node_type": null, "metadata": {}, "hash": "c43231f34600d41267de3357bbbe0e682797b2f8dad968b2489455756df95648"}}, "hash": "4d438d0683718136cb32771793b0dcb8e4f5007ec0297df777b6bbaf57555fca", "text": "F.A.C.\n(16) Parts and materials used by aircraft, boat, mobile home, or motor vehicle dealers in repairing, rebuilding, and reconditioning aircraft, boats, mobile homes except mobile homes which bear a \u201cRP decal\u201d, motor vehicles, or other vehicles for sale are exempt from tax.\n(17)(a) Lubricating oils and greases, automatic transmission fluids, brake fluids, motor additives, friction proofing oils, solvents, driers, and all other lubricants are taxable. The tax is due on the total selling price paid by the purchaser, including any other state and federal charges which are a part thereof.\n(b) The entire lump sum charges made by a service station for grease jobs, wheel packs, and the like are taxable and are payable by the customer to the service station.\n(18) All detergents and cleaners purchased by dealers and rental agencies are taxable. Vehicle polishes purchased by such dealers for use in conditioning vehicles for sale are exempt. Polishes are exempt when purchased and used by the lessor in conditioning vehicles for rental when the rental is taxable.\n(19) Lubrication and grease jobs, including motor oils, performed on new and used aircraft, boats, mobile homes, motor vehicles, or other vehicles being held by the dealer for sale are exempt. In instances where the dealer services his own aircraft, boat, mobile home, or motor vehicle, tax is due on his cost of all greases and other lubricants so used and the tax due thereon shall be remitted with his regular monthly sales tax report.\n(20) The purchase of flares is taxable. (See Rule 12A-1.064, F.A.C., for proration of tax where applicable.)\n(21) When a new aircraft, boat, mobile home, motor vehicle, or other vehicle part proves defective and the dealer repairs it free of charge to the customer, such part, if paid for by the manufacturer or dealer under a warranty contract is exempt.\n(22) A so-called land and water cruiser or trailer constructed so that it may be used as an automobile trailer and/or as a boat in navigable waters and which has living facilities and equipment usually found in ordinary mobile homes is taxable. Such a cruiser or trailer used as a boat and never as a motor vehicle or mobile home is also subject to tax.\n(23) Motor Vehicle Warranty Repurchases or Replacements (Lemon Law).\n(a) The following provisions shall apply when a manufacturer pursuant to the provisions of Section 681.104, F.S., replaces or repurchases a motor vehicle:\n1. When the manufacturer replaces the motor vehicle, tax is due on the amount of the reasonable offset for use paid by the consumer to the manufacturer. The dealer shall note on the sales invoice, bill of sale, or other proper document representative of the transaction that the motor vehicle is a replacement motor vehicle under provisions of Section 681.104, F.S., and shall collect the tax from the consumer on the amount of the reasonable offset for use.\n2.a. When the manufacturer repurchases the motor vehicle, the Department of Revenue shall refund to the manufacturer any Florida sales tax that the manufacturer refunded to the consumer, lienholder, or lessor under the provisions of Section 681.104, F.S. To receive the refund, an Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.) must be filed by the manufacturer. An application for refund shall not be considered complete pursuant to sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., and a refund shall not be approved before the manufacturer provides the required documentation listed in Form DR-26S regarding the reimbursement of tax previously paid on a vehicle purchased in Florida by a motor vehicle manufacturer when the manufacturer agrees to replace or repurchase the vehicle.\nb. Form DR-26S, Application for", "start_char_idx": 922786, "end_char_idx": 926578, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a128fc84-1ee0-4821-bff0-fbf91317753d": {"__data__": {"id_": "a128fc84-1ee0-4821-bff0-fbf91317753d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "83e212bf-36ed-4a29-b9c5-d8dbef31d224", "node_type": null, "metadata": {}, "hash": "4d438d0683718136cb32771793b0dcb8e4f5007ec0297df777b6bbaf57555fca"}, "3": {"node_id": "6c9c3fda-58c0-4940-a825-29f5a3becc89", "node_type": null, "metadata": {}, "hash": "0da5f77e359f3f04f56089adc37d6337d3ae44287b98c649ef8e97a559864715"}}, "hash": "c43231f34600d41267de3357bbbe0e682797b2f8dad968b2489455756df95648", "text": "to replace or repurchase the vehicle.\nb. Form DR-26S, Application for Refund-Sales and Use Tax, must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999, within 5 years after the date the tax was paid.\nc. Form DR-26S, Application for Refund-Sales and Use Tax, must be filed with the Department for tax paid on or after July 1, 1999, within 3 years after the date the tax was paid.\n(b) For purposes of this subsection the terms \u201cmanufacturer,\u201d \u201cmotor vehicle,\u201d and \u201creasonable offset for use\u201d are given the same meanings as the definitions provided in Sections 681.102(13), (14) and (18), F.S.\n(24) The taxable sales or lease price of a new motor vehicle when such sale or lease by a dealer occurs on or after January 1, 1989, shall not include the two ($2) dollar fee collected from the purchaser or lessee under Chapter 681, F.S. All such fees collected by a dealer shall be remitted to the county tax collector or private tag agency acting as agent for the Department of Revenue.\n(25)(a) The following transfers of ownership of any aircraft, boat, mobile home, motor vehicles, or other vehicles of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government are exempt from tax, provided that a certificate setting forth the facts and signed under penalty of perjury accompanies the application for title transfer, or if no title certificate is required by law, the application for transfer of license or registration:\n1. The transfer of title as a gift. The application for title or, if no title certificate is required, the transfer of license or registration, must be accompanied by a sworn statement which contains a description of the aircraft, boat, mobile home, motor vehicle, or other vehicle, the name and address of the donor and a statement that the title of the vehicle passed without any consideration valued in money, whether paid in money or otherwise, and that no outstanding lien on the described aircraft, boat, mobile home, motor vehicle, or other vehicle is being assumed by applicant, to be tax exempt. In lieu thereof, the Executive Director or the Executive Director\u2019s designee in the responsible division shall estimate the value of the aircraft, boat, mobile home, motor vehicle, or other vehicle and assess tax thereon accordingly. If applicant assumes outstanding lien only, the amount of such outstanding lien is the basis for the tax.\n2. The transfer of title from a partnership to one of the partners as part of a complete or partial liquidation of the partnership. The transfer of title which is not in the nature of a distribution of earnings or profits of a partnership as part of the complete or partial liquidation of the partnership is subject to tax.\n3. The transfer of title by a dissolved corporation to one of its stockholders as part of the stockholder\u2019s ratable portion of the assets of the corporation does not constitute a sale by the dissolved corporation to the stockholder and such transfer is exempt.\n4. The transfer of title into the name of the surviving corporation by reason of a corporate consolidation or merger in accordance with Chapter 607 or 617, F.S., or a reorganization as defined in s. 368(a)(1) of the Internal Revenue Code solely in exchange for stock.\n5. The distribution to the heir(s) of an estate, including the distribution to the beneficiaries of a revocable or irrevocable trust following the death of the grantor. However, the sale of an aircraft, boat, mobile home, motor vehicle, or other vehicles of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government by a personal representative of an estate is subject to the tax. See subparagraph (b)3. of this subsection.\n6. The transfer of title between husband and wife of marital property.\n7. The transfer of title between persons formerly married to each other if the transfer is part of the property settlement or court ordered division of marital property in a divorce decree.\n8. The even trade", "start_char_idx": 926547, "end_char_idx": 930643, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6c9c3fda-58c0-4940-a825-29f5a3becc89": {"__data__": {"id_": "6c9c3fda-58c0-4940-a825-29f5a3becc89", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a128fc84-1ee0-4821-bff0-fbf91317753d", "node_type": null, "metadata": {}, "hash": "c43231f34600d41267de3357bbbe0e682797b2f8dad968b2489455756df95648"}, "3": {"node_id": "2f6654ee-aeda-4010-a711-383d86a1bb4a", "node_type": null, "metadata": {}, "hash": "99c6261b02f80e0711e5f8eff48e85b0a82df9fa82b34ab3eac932730bea874f"}}, "hash": "0da5f77e359f3f04f56089adc37d6337d3ae44287b98c649ef8e97a559864715", "text": "court ordered division of marital property in a divorce decree.\n8. The even trade or trade down of an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government for another aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government, even though there may be a lien. The application for title, or if no title certificate is required the license or registration, must be accompanied by a sworn statement which contains a description of the aircraft, boat, mobile home, motor vehicle, or other vehicle and the name and address of the person with which the aircraft, boat, mobile home, motor vehicle, or other vehicle was traded, to be tax exempt. In lieu thereof, the Department of Revenue shall estimate the value of the aircraft, boat, mobile home, motor vehicle, or other vehicle and assess the tax thereon accordingly.\n(b) The transfer of title to an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government to or from any revocable or irrevocable trust is taxable in the following manner:\n1. The transfer of title into a revocable or irrevocable trust is taxable, irrespective of whether such transfer involves married persons. The tax shall be computed on the cash or its equivalent paid for the equity transferred plus the amount of any outstanding lien(s) which is assumed by the trust.\n2. The transfer of title as a gift into a revocable or irrevocable trust is not taxable. A transfer subject to a lien(s) will not qualify as a gift when any outstanding lien(s) is assumed by the trust.\n3. The transfer of title from a revocable or irrevocable trust to a beneficiary of the trust, including a beneficiary who was a minor at the formation of the trust, or to any other transferee is taxable. However, if the transfer to the beneficiary occurs upon the death of the grantor as a distribution to the heirs of the grantor, such transfer is not subject to tax. The tax shall be computed on the cash or its equivalent paid for the equity transferred plus the amount of any outstanding lien(s) which is assumed by the beneficiary for which the beneficiary was not already fully liable as a co-maker on the note or other obligation evidencing the debt or lien.\n(c) When title to an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government is transferred from a partnership to one of the individual partners, or from one of the individual partners to a partnership, or from one partnership to another partnership, it is taxable based upon the actual consideration, or if the consideration is not stated, on the fair market value of the vehicle.\n(d) When title to an aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government is transferred from an individual, who may or may not be a stockholder, to a corporation, or from a corporation to an individual who may or may not be a stockholder, or from one corporation to another, or from a partnership to a corporation, or from a corporation to a partnership, it is presumed that a consideration flows from the transferee to the transferor, and if no consideration is stated, then it shall be presumed to be the fair market value of the vehicle. This is true even when the two corporations are owned by the same stockholders.\n(e)1. When a co-owner transfers an interest in any aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government to any co-owner, tax shall apply on the transfer of such", "start_char_idx": 930635, "end_char_idx": 934750, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2f6654ee-aeda-4010-a711-383d86a1bb4a": {"__data__": {"id_": "2f6654ee-aeda-4010-a711-383d86a1bb4a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6c9c3fda-58c0-4940-a825-29f5a3becc89", "node_type": null, "metadata": {}, "hash": "0da5f77e359f3f04f56089adc37d6337d3ae44287b98c649ef8e97a559864715"}, "3": {"node_id": "81da7eb5-6bcd-441b-84f2-bea3710c2dbe", "node_type": null, "metadata": {}, "hash": "1ec9cd99275aa0a2ca136790f7a9e621e7d76988393f6dc306246a6ee0ce6a52"}}, "hash": "99c6261b02f80e0711e5f8eff48e85b0a82df9fa82b34ab3eac932730bea874f", "text": "or by the United States Government to any co-owner, tax shall apply on the transfer of such interest. The measure of tax shall be the cash or its equivalent paid for the equity transferred plus the selling co-owner\u2019s share of the liabilities assumed by the buying co-owner.\n2. Notwithstanding the provisions of subparagraph 1., when a person adds or removes his or her spouse to or from the title of any aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled or documented in this state or by the United States Government, owned by the husband or wife, the transfer does not constitute a taxable transfer of ownership interest, even though the transfer of ownership accompanied by the spouse\u2019s addition to or release from an underlying note or obligation is secured by the aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government.\n(f) An aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government transferred as a gift or as a prize in a contest or drawing is taxable when registered or titled in this state by the recipient or prize winner, based on the retail value of the aircraft, boat, mobile home, motor vehicle, or other vehicle, unless the donor of the gift or prize had paid the tax on the sales price or cost price thereof.\n(g)1. The transfer of title of a commercial motor vehicle is not taxable, when all of the following conditions are met:\na. The transfer of title occurs between two commonly owned and controlled corporations;\nb. Such vehicle was titled and registered in this state at the time of the transfer of title; and,\nc. Florida sales tax was paid at the prevailing tax rate on the acquisition of such vehicle by the transferor either on the full purchase price of such vehicle, or if the vehicle is licensed as a common carrier, to the extent provided in Section 212.08(9)(b), F.S., which is based on the ratio of intrastate mileage to interstate mileage. See Rule 12A-1.064, F.A.C., for proration of tax for vehicles used in interstate or foreign commerce.\n2. The lease or rental of a commercial motor vehicle is not taxable, when all of the following conditions are met:\na. The lease or rental occurs between two commonly owned and controlled corporations;\nb. Such vehicle was titled and registered in this state at the time of the lease or rental; and,\nc. Florida sales tax was paid at the prevailing tax rate, either on the full purchase price of such vehicle, or if the lessor is a common carrier and the vehicle is licensed by the Interstate Commerce Commission to transport persons or property in interstate or foreign commerce to the extent provided in Section 212.08(9)(b), F.S., which is based on the ratio of intrastate mileage to interstate mileage.\nSee Rule 12A-1.064, F.A.C., for proration of tax for vehicles used in interstate or foreign commerce.\n3.a. The term \u201ccommercial motor vehicle\u201d for the purposes of this paragraph means any vehicle that is not owned or operated by a governmental entity; which uses special fuel or motor fuel on the public highways; and which has a gross vehicle weight in excess of 26,000 pounds, or has three (3) or more axles regardless of weight, or is used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight.\nb. The term \u201ccommercial motor vehicle\u201d excludes any vehicle owned or operated by a coordinated community transportation provider as defined in Section 427.011, F.S., or a private operator that provides public transit services under contract with such a provider.\n4. The term \u201ccommonly owned and controlled corporations\u201d for purposes of this paragraph means a parent corporation and its wholly-owned (100%) subsidiaries.\n(26)(a) The purchase or surrender of", "start_char_idx": 934745, "end_char_idx": 938754, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "81da7eb5-6bcd-441b-84f2-bea3710c2dbe": {"__data__": {"id_": "81da7eb5-6bcd-441b-84f2-bea3710c2dbe", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2f6654ee-aeda-4010-a711-383d86a1bb4a", "node_type": null, "metadata": {}, "hash": "99c6261b02f80e0711e5f8eff48e85b0a82df9fa82b34ab3eac932730bea874f"}, "3": {"node_id": "0386d944-e3fa-470a-acd1-f0a9c9d4f8c4", "node_type": null, "metadata": {}, "hash": "d50e373da911b1de6d561471593135dedaea77269fabe2f304acc0c4de385724"}}, "hash": "1ec9cd99275aa0a2ca136790f7a9e621e7d76988393f6dc306246a6ee0ce6a52", "text": "(100%) subsidiaries.\n(26)(a) The purchase or surrender of a co-ownership interest in any aircraft, boat, mobile home, motor vehicle or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government, or the substitution of one co-owner for another, is taxable based upon the actual consideration paid, or the fair market value, if the consideration paid is not an adequate indication of the true value of the property transferred. Example: A and B each own one-half interest in a pleasure boat. C purchases B\u2019s one-half interest in the pleasure boat. This is a taxable sale; co-ownership without the carrying on of a business for a profit is not a partnership.\n(b) For purposes of this rule, a partnership is an association of two or more persons to carry on, as co-owners, a business for profit. Limited partnerships and joint ventures are included as partnerships.\n(27) Any presumption established by this rule may be rebutted only by clear and convincing evidence to the contrary.\n(28) The taxability of retail sales of any aircraft, boat, mobile home, or motor vehicle will not be affected by the fact that tax has been paid previously on the sales price, cost price, rental receipts, or fair market value, because of the use or rental of the aircraft, boat, mobile home, or motor vehicle.\nCross-Reference: Rules 12A-1.037, 12A-1.064, and 12A-1.066, F.A.C.\nRulemaking Authority 212.05(1), 212.18(2), 213.06(1) FS. Law Implemented 212.03, 212.05(1), 212.06(1), (2), (4), (5), (7), (8), (10), (12), 212.0601, 212.07(2), (8), 212.08(5)(i), (7)(t), (aa), (ee), (rr), (10), (11), 212.12(2), 213.255(2), (3), 213.35, 215.26(2), 681.104 FS. History\u2013New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 8-18-73, 12-11-74, 6-9-76, 2-21-77, 5-10-77, 9-26-77, 9-28-78, 3-16-80, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.07, Amended 1-2-89, 12-11-89, 3-17-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 8-1-02, 4-17-03, 4-17-03 9-28-04, 1-11-16, 1-8-19, 12-31-20, 8-15-21.\n12A-1.0071 Boats Temporarily Docked in Florida.\n(1)(a) Notwithstanding the provisions of Chapter 328, F.S., pertaining to the registration of vessels, a boat upon which sales or use tax has not been paid is exempt from the use tax if it enters and remains in Florida for a period not to exceed a total of 20 days in any calendar year, calculated from the date of first dockage or slippage at a facility registered with the Department.\n(b)1. When a boat brought into Florida is placed in a facility that is registered as a dealer with the Department, for repairs, alterations, refitting, or modifications and such repairs, alterations, refitting, or modifications are supported by written documentation, the 20-day period is tolled during the time the boat is physically in the care, custody, and control of the repair facility.\n2. The 20-day time period may be tolled only once within a calendar year when a boat is placed for the first time that year in the physical care, custody, and control of a registered repair facility, including the time spent on sea trials conducted by the facility; however, the owner may request and the Department is", "start_char_idx": 938779, "end_char_idx": 941964, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0386d944-e3fa-470a-acd1-f0a9c9d4f8c4": {"__data__": {"id_": "0386d944-e3fa-470a-acd1-f0a9c9d4f8c4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "81da7eb5-6bcd-441b-84f2-bea3710c2dbe", "node_type": null, "metadata": {}, "hash": "1ec9cd99275aa0a2ca136790f7a9e621e7d76988393f6dc306246a6ee0ce6a52"}, "3": {"node_id": "4f36a856-41b3-4080-9d59-72f9c0150771", "node_type": null, "metadata": {}, "hash": "2a5c695eaa8b68dbbde9ab65918b81db7d7607887a8e67a239bbf219f87f0df5"}}, "hash": "d50e373da911b1de6d561471593135dedaea77269fabe2f304acc0c4de385724", "text": "trials conducted by the facility; however, the owner may request and the Department is authorized to grant an additional tolling of the 20-day period for purposes of repairs that arise from a written guarantee given by the registered repair facility, when the guarantee covers only those repairs or modifications made during the first tolled period. All requests for additional tolling must be addressed to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417. All requests for the additional tolling period must be in writing, setting out the boat owner\u2019s name; the boat\u2019s description, which includes the name, make, model, year, serial number, and hull identification number of the boat; the trade name and mailing address of the registered repair facility; and the registered repair facility\u2019s dealer\u2019s certificate of registration number assigned by the Department. The Department will notify the dealer in writing of its determination of the request for the additional tolling period, and will grant the additional tolling, if the documentation provided is complete and guarantees to cover only the repairs or modifications made during the first tolled period. Additionally, a copy of the written guarantee required in this subsection shall be maintained as a part of the repair facility\u2019s records for at least 5 years or until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(c)1. Upon completion of the repairs, alterations, refitting, or modifications, the registered repair facility must have in its possession, within 72 hours after the date of release, a copy of the release form which shows the date of release and a copy of the certification of any necessary sea trials performed by the repair facility, including the dates and time of the sea trial necessary to test the designated repairs, alterations, modifications, or seaworthiness of the boat, and the release of the boat. In addition, the repair facility shall maintain a log that documents all alterations, additions, repairs, and sea trials during the time the boat is under the care, custody, and control of the facility. The records required in this subsection shall be maintained as a part of the repair facility\u2019s records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n2. The following is a suggested format for an affidavit to be retained by the dealer and made a part of the dealer\u2019s records when a boat is placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:\nAFFIDAVIT FOR BOATS PLACED IN A REGISTERED REPAIR FACILITY\nI, the undersigned, affirm that the hereinafter described boat is under the below repair facility\u2019s care, custody, and control for repairs, alterations, refitting, or modifications, and that the owner does not use the boat while in this facility.\nNAME OF REPAIR FACILITY: _______________________________________________________________________________\nADDRESS OF REPAIR FACILITY: _____________________________________________________________________ (Street) \n__________________________________________________ (City) ____________________________________________ (State)\nREPAIR FACILITY\u2019S SALES & USE TAX REGISTRATION NUMBER: _____________________________________________\nDATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR \nMODIFICATIONS: _______________________________ (Month) (Day) (Year)\nNAME OF BOAT OWNER: __________________________________________________________________________________\nBOAT OWNER\u2019S PERMANENT ADDRESS: __________________________________ (Street) \n__________________________________________________ (City) ____________________________________________ (State)\nDESCRIPTION OF BOAT\nName of Boat ____________________________ Make ___________ Model _________ Year _____ \nSerial Number ____________ Hull I.D. Number _______________________________\nDESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, OR MODIFICATIONS TO BE MADE \n__________________________________________________________________________________________________________\nUnder penalties of perjury, I declare that I have read the foregoing affidavid and the facts stated are true to the best of my knowledge and", "start_char_idx": 941943, "end_char_idx": 946332, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4f36a856-41b3-4080-9d59-72f9c0150771": {"__data__": {"id_": "4f36a856-41b3-4080-9d59-72f9c0150771", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0386d944-e3fa-470a-acd1-f0a9c9d4f8c4", "node_type": null, "metadata": {}, "hash": "d50e373da911b1de6d561471593135dedaea77269fabe2f304acc0c4de385724"}, "3": {"node_id": "5d746d0d-feda-4094-9db9-a5f55b5c64d0", "node_type": null, "metadata": {}, "hash": "2c364eec8cd197410781d35f793c9d5600cd00f6638ceab68eac0ed69d32361d"}}, "hash": "2a5c695eaa8b68dbbde9ab65918b81db7d7607887a8e67a239bbf219f87f0df5", "text": "read the foregoing affidavid and the facts stated are true to the best of my knowledge and belief.\nSignature of Dealer: _________________________________________________________________________________________ \nUnder penalties of perjury, I declare that I have not used the above described boat while it was in the care, custody, and control of the repair facility.\n\n_________________________\t\t\t____________\nSignature of Boat Owner\t\t\t\tDate\n\nThe repairs, alterations, refitting, or modifications to the above described boat are completed and the boat was released:\n_______ ____ _____\n(Month) (Day) (Year)\n\n_________________________\t\t\t____________\nSignature of Dealer\t\t\t\tDate\n\n3. The following is a suggested format for a certification to be retained by the dealer and made a part of the dealer\u2019s records when a sea trial is conducted by the facility on a boat, placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:\nSEA TRIALS OF BOATS PLACED IN A REGISTERED REPAIR FACILITY \nNAME OF THE REPAIR FACILITY:___________________________________________________________________________\nADDRESS OF REPAIR FACILITY: __________________________________________ (Street) \n__________________________________________________ (City) ____________________________________________ (State)\nREPAIR FACILITY\u2019S SALES & USE TAX REGISTRATION NUMBER: _____________________________________________\nDATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR \nMODIFICATIONS: ______________________________ (Month) (Day) (Year) \nNAME OF BOAT OWNER: __________________________________________________________________________________ \nBOAT OWNER\u2019S PERMANENT ADDRESS: ____________________________________ (Street) \n__________________________________________________ (City) ____________________________________________ (State)\nDESCRIPTION OF BOAT\nName of Boat __________________________________ Make ______ Model _____ Year ______ \nSerial Number ______________ Hull I.D. Number _______________________\nDESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, MODIFICATIONS, OR SEAWORTHINESS TO BE TESTED, INCLUDING THE TIME REQUIRED TO PERFORM SEA TRIAL:\n__________________________________________________________________________________________________________\nUnder penalties of perjury, I declare that the sea trial, as specified above, is necessary to test the repairs, alterations, refitting, modifications, or seaworthiness of the vessel specified, and that I have not used or permitted any use of the above described vessel for purposes other than those specified above.\n\n__________________________\t\t________________________________\t______________________\n(Signature of Boat Owner)\t\t(Title)\t(Date)\n__________________________\t\t________________________________\t______________________\n(Signature of Dealer)\t\t(Title)\t(Date)\n\nThe testing of the repairs, alterations, refitting, modifications, or seaworthiness of the above described vessel was performed during the following time period and we affirm the length and scope of the voyage were reasonably necessary to test the repairs or modifications:\nBeginning:\t___________________________\t/\t______________\n\t(Month)\t\t(Day)\n\t___________________________\t/\t______________\n\t(Year)\t\t(Time)\nEnding:\t___________________________\t/\t______________\n\t(Month)\t\t(Day)\n\t___________________________\t/\t ______________\n\t(Year)\t\t(Time)\n\t\t\t\n___________________________\t_______________\t\t\n(Signature of Boat Owner)\t(Date)\t\t\n\t\t\t\n___________________________\t_______________\t\t\n(Signature of Dealer)\t(Date)\t\t\n(d) When, within 6 months after the date of its purchase, a boat is brought into Florida and placed into a facility registered with the Department for repairs, alterations, refitting, or modifications as provided in the rule, the 6-month period provided in Section 212.05(1)(a)2. or 212.06(8), F.S., is tolled.\n(e) During the period of repairs, alterations, refitting, or modifications and during the 20-day period the boat may be listed for sale, contracted for sale, or sold exclusively by a broker or dealer registered with the Department without incurring a use tax. The sale of the boat is subject to tax.\n(f) The mere storage of a boat at a registered repair facility does not qualify as a", "start_char_idx": 946332, "end_char_idx": 950624, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5d746d0d-feda-4094-9db9-a5f55b5c64d0": {"__data__": {"id_": "5d746d0d-feda-4094-9db9-a5f55b5c64d0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4f36a856-41b3-4080-9d59-72f9c0150771", "node_type": null, "metadata": {}, "hash": "2a5c695eaa8b68dbbde9ab65918b81db7d7607887a8e67a239bbf219f87f0df5"}, "3": {"node_id": "ac547755-95a2-4ec9-9d44-c5631c4393d8", "node_type": null, "metadata": {}, "hash": "b7c09a9bff5cbf77eba1f6dbf88a21d73361a74e2e783ef0f41f57971344bf87"}}, "hash": "2c364eec8cd197410781d35f793c9d5600cd00f6638ceab68eac0ed69d32361d", "text": "The mere storage of a boat at a registered repair facility does not qualify as a tax-exempt use in Florida.\n(2) As used in this section, \u201cregistered repair facility\u201d means:\n(a) A full-service facility that:\n1. Registered as a dealer with the Department of Revenue;\n2. Is located on a navigable body of water;\n3. Has haulout capability such as a dry dock, travel lift, railway, or similar equipment to service craft under the care, custody, and control of the facility;\n4. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,\n5. Has necessary shops and equipment to provide repair or warranty work on vessels under the care, custody, and control of the facility;\n(b) A marina that:\n1. Registered as a dealer with the Department of Revenue;\n2. Is located on a navigable body of water;\n3. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,\n4. Has necessary shops and equipment to provide repairs or warranty work on vessels; or\n(c) A shoreside facility that:\n1. Registered as a dealer with the Department of Revenue;\n2. Is located on a navigable body of water;\n3. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,\n4. Has necessary shops and equipment to provide repairs or warranty work.\n(3) A \u201csea trial\u201d means a voyage for the purpose of testing repair or modification work, which is in length and scope reasonably necessary to test repairs or modifications, or a voyage for the purpose of ascertaining the seaworthiness of a vessel.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(25), 212.05(1), 212.06(8), (12), 212.08(7)(t), 213.37 FS. History\u2013New 12-8-87, Amended 8-10-92, 3-17-93, 5-18-94, 3-20-96, 3-25-20, 12-31-20.\n12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals.\n(1) Newspapers, Community newpapers, shoppers, magazines, and other periodicals.\n(a) For purposes of this rule, the term \u201cperiodicals\u201d includes newspapers, community newspapers, shoppers, newsletters, magazines, and other periodicals, but excludes books, whether published in serial form or otherwise.\n(b)1. The sale of copies of periodicals is subject to tax. The sale of subscriptions to periodicals that are delivered to a subscriber in this state by a carrier or means other than by mail, such as home delivery, is subject to tax. When the designation of delivery is in this state by means other than by mail at the beginning of the subscription period, and it is later changed to outside this state or to be delivered by mail, the sale of the subscription is subject to tax.\n2. The sale of subscriptions to periodicals that are delivered to the subscriber by mail are exempt whether delivered to a customer in this state or outside this state. When the destination of delivery at the beginning of the subscription period is by mail, but it is changed during the subscription period to be delivered in this state by a carrier or by means other than by mail, the sale of the subscription is exempt.\n(c) When a publisher bills or invoices the consumer directly for copies of or subscriptions to periodicals for delivery other than by mail, the publisher is required to register as a dealer and collect and remit tax. (See Rule 12A-1.060, F.A.C.)\n(d)1.a. When a publisher sells newspapers to its carriers and the carriers bill their customers and collect the payments, the publisher may elect to remit the applicable tax due for the carriers. The Department will authorize a publisher", "start_char_idx": 950634, "end_char_idx": 954250, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ac547755-95a2-4ec9-9d44-c5631c4393d8": {"__data__": {"id_": "ac547755-95a2-4ec9-9d44-c5631c4393d8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5d746d0d-feda-4094-9db9-a5f55b5c64d0", "node_type": null, "metadata": {}, "hash": "2c364eec8cd197410781d35f793c9d5600cd00f6638ceab68eac0ed69d32361d"}, "3": {"node_id": "d30340b6-3567-4ed0-8653-6466cbfaf67e", "node_type": null, "metadata": {}, "hash": "778fdc572fe633ec7d6d14c9c8c644a030edbb68611ccc836086ed36ba2ae84c"}}, "hash": "b7c09a9bff5cbf77eba1f6dbf88a21d73361a74e2e783ef0f41f57971344bf87", "text": "the applicable tax due for the carriers. The Department will authorize a publisher that uses carriers to sell its newspapers to remit tax on the retail sales price charged to the ultimate consumer in lieu of having the carrier register as a dealer and remit the tax, if the publisher properly complies with the provisions of Rule 12A-1.0911, F.A.C., Self-Accrual Authorization.\nb. A publisher that has elected to remit the tax due for its carriers may take a credit for the amount of tax paid on the uncollected charges for periodicals credited to the carrier\u2019s account. The publisher should obtain for its records a signed statement from the carrier indicating the uncollected amount of the retail sales price charged to its customers. (See Rule 12A-1.012, F.A.C.)\nc. For purposes of this rule, \u201ccarrier\u201d means any independent contractor, agent, street news vendor, or other person distributing periodicals on their own account and not as an employee of the publisher.\n2. Any person who purchases newspapers from a publisher that has not elected to remit the tax due as provided in subparagraph 1., is required to register as a dealer and collect and remit tax on the retail sales price of the newspaper. Dealers registered with the Department may extend a copy of their Annual Resale Certificate (Form DR-13) to the publisher to purchase newspapers for resale tax exempt.\n(2) Periodicals sold through rack machines.\n(a) The sale of periodicals through rack machines is a sale of tangible personal property through vending machines, as defined in Section 212.0515(1), F.S., subject to tax at the rate established in Section 212.0515(2), F.S. A notice must be conspicuously displayed on the face of the rack machine that the purchase price of a copy includes sales tax.\n1. If a rack machine is owned by a publisher and serviced by the publisher\u2019s employees, the publisher is required to remit tax on sales made through such machine.\n2. If a rack machine is owned by a retail establishment and is serviced by the employees of that establishment, the retail establishment is required to remit tax on sales made through such machine.\n3. If a rack machine is owned and serviced by a carrier of a publisher who has elected to remit tax for its carriers, as provided in paragraph (1)(d), the publisher is required to remit tax on sales made through such machine.\n4. If a rack machine is owned and serviced by a carrier of a publisher that has not elected to remit tax for its independent carriers, the carrier is required to remit tax on sales made through such machine.\n(b) Owners or operators of rack machines through which sales are made must obtain a separate Sales and Use Tax Certificate of Registration (Form DR-11) for each county in which such machines are located. One Sales and Use Tax Certificate of Registration is sufficient for all the rack machines and devices within a single county. (See Rule 12A-1.060, F.A.C.)\n(c) For guidelines on the purchase or repair of rack machines, see Rule 12A-1.044, F.A.C.\n(d) When a rack machine is placed on location by the owner of the machine under a written agreement, the terms of the agreement will govern whether the lease is a lease or license to use tangible personal property or a lease or license to use real property. For guidelines on the purchase or lease of rack machines and the lease or license to use real property for the placement of rack machines, see Rule 12A-1.044, F.A.C.\n(3) Periodicals exempt from tax.\n(a) Periodicals that meet the following requirements are exempt from tax:\n1. The periodical is published on a regular basis;\n2. The periodical is distributed free of charge to the recipient by mail, home delivery, rack machines, newsstands, or similar method; and,\n3. The content of the periodical is primarily advertising.\n(b) The sale of subscriptions to periodicals that are delivered to the subscriber by mail are exempt.\n(c)", "start_char_idx": 954246, "end_char_idx": 958146, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d30340b6-3567-4ed0-8653-6466cbfaf67e": {"__data__": {"id_": "d30340b6-3567-4ed0-8653-6466cbfaf67e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ac547755-95a2-4ec9-9d44-c5631c4393d8", "node_type": null, "metadata": {}, "hash": "b7c09a9bff5cbf77eba1f6dbf88a21d73361a74e2e783ef0f41f57971344bf87"}, "3": {"node_id": "a18c61bc-2f65-481d-8edb-226dd3bfd5b6", "node_type": null, "metadata": {}, "hash": "b271d48fef4750612258b609cd782def58988e6e36f53e2e7920997f63e55614"}}, "hash": "778fdc572fe633ec7d6d14c9c8c644a030edbb68611ccc836086ed36ba2ae84c", "text": "periodicals that are delivered to the subscriber by mail are exempt.\n(c) Distributors of tax exempt periodicals may issue an exemption certificate to their vendors in lieu of paying tax on the publishing or printing costs of, or for the purchase of items, such as paper and ink, that are incorporated into and become a component part of, the publication.\n(4) Inserts distributed with periodicals.\n(a) Inserts, such as magazines, handbills, circulars, flyers, advertising supplements, and other printed materials distributed with a newspaper, community newspaper, shopper, or magazine are a component part of the newspaper, community newspaper, shopper, or magazine.\n(b) Inserts are exempt from tax when:\n1. The inserts are either printed by the publisher of the newspaper, community newspaper, shopper, or magazine or delivered directly to the publisher by any other printer for inclusion in a distributed newspaper, community newspaper, shopper, or magazine; and\n2. The inserts are labeled as part of the designated newspaper, community newspaper, shopper, or magazine in the masthead, logo, gang logo, or supplement line of the newspaper, community newspaper, shopper, or magazine to which they are inserted; and,\n3. If the purchaser of the insert acquires the insert from a dealer other than the publisher of the periodical, the purchaser must present to the selling dealer a copy of the purchaser\u2019s Annual Resale Certificate (Form DR-13) or an exemption certificate, as provided in Rule 12A-1.038, F.A.C., stating that the publication is exempt from tax pursuant to Section 212.08(7)(w), F.S.\n(5) Advertising materials distributed free of charge.\n(a) Certain advertising materials are exempt from sales and use tax only if the materials:\n1. Consist exclusively of advertisements, such as individual coupons or other individual cards, sheets, or pages of printed advertising; and,\n2. Are distributed free of charge by mail in an envelope; and,\n3. The envelope contains advertisements from 10 or more persons (advertisers).\n(b) Sales and use tax is not due on the purchase of materials, such as paper, ink, envelopes, glue, or replenisher, that are incorporated into and become a component part of the exempt advertising materials. No use tax is imposed on the cost of manufacturing, producing, processing, or fabricating the exempt advertising materials. Dealers registered with the Department may extend a copy of their Annual Resale Certificate at the time of purchase, as provided in Rule 12A-1.039, F.A.C., to purchase materials that will be incorporated into and become a component part of the tax-exempt advertising materials.\n(6) Periodicals sold or distributed by associations.\n(a) Periodicals that are provided by an association to its members for a charge that is separate and apart from the payment of membership dues are considered to be sold by the association. If an association indicates on it dues invoices, membership billing statements, dues notices, or membership applications that a specified portion of the dues payment by the member is attributed to a periodical subscription, the amount specified for the subscription constitutes a sale of a subscription to the specified periodical.\n(b) The charge for copies of periodicals, and subscriptions to periodicals that are not delivered to the purchaser by mail, are subject to tax. However, charges for subscriptions to periodicals that are delivered by mail to the member are exempt, whether the charge for such subscription is separately stated or included in the members\u2019 dues.\n(c) Associations that make taxable sales of copies of periodicals and of subscriptions to periodicals are required to register with the Department, and collect and remit the applicable tax on such sales. (See Rule 12A-1.060, F.A.C.) Associations may issue a copy of their Annual Resale Certificate to their vendors in lieu of paying tax on the publishing or", "start_char_idx": 958155, "end_char_idx": 962065, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a18c61bc-2f65-481d-8edb-226dd3bfd5b6": {"__data__": {"id_": "a18c61bc-2f65-481d-8edb-226dd3bfd5b6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d30340b6-3567-4ed0-8653-6466cbfaf67e", "node_type": null, "metadata": {}, "hash": "778fdc572fe633ec7d6d14c9c8c644a030edbb68611ccc836086ed36ba2ae84c"}, "3": {"node_id": "24c1b747-a561-48d5-9a91-57e71048bd0a", "node_type": null, "metadata": {}, "hash": "14177dbadd43bc271f54064dd594ee8a0dc7c4143936e644e79e61c145f3dbac"}}, "hash": "b271d48fef4750612258b609cd782def58988e6e36f53e2e7920997f63e55614", "text": "Resale Certificate to their vendors in lieu of paying tax on the publishing or printing costs of, or for the purchase of items, such as paper and ink, that are incorporated into and become a component part of, a periodical that is sold to its members.\n(d)1. An association that publishes a periodical for distribution to its members is not selling such publications when:\na. Each member is entitled to receive the periodical in return for payment of dues; and,\nb. There is no charge made for the periodical separate and apart from the payment of, or designated as a component part of, membership dues.\n2. The purchase of printing or the cost of producing such periodicals by the association is subject to tax. If the association prints or otherwise produces the periodical itself, it is required to pay tax on such publications, as provided in Section 212.06(16), F.S.\n(7) Materials, supplies, and services used in periodicals.\n(a) The purchase of materials and supplies, which become a component part of a periodical for resale, or for distribution free of charge as provided in subsection (3), is exempt from sales and use tax. Examples of such items are: paper stock, including newsprint; printer\u2019s ink; and dry spray powder that is used to speed the drying of ink on printed matter. Publishers whose business activity is limited to the tax exempt distribution of periodicals, as provided in subsection (3), are not required to register with the Department as a dealer and may issue an exemption certificate, as provided in Rule 12A-1.038, F.A.C., to the selling dealer to purchase such supplies and materials tax exempt. Dealers registered with the Department may present a copy of the dealer\u2019s Annual Resale Certificate (Form DR-13) to the selling dealer to purchase such supplies and materials tax exempt.\n(b) If a newspaper company employs another company or a printer to print its newspapers, the charge for printing is exempt when the purchaser presents a copy of the purchaser\u2019s Annual Resale Certificate (Form DR-13) to the selling printer or newspaper company. Publishers whose business activity is limited to the tax exempt distribution of periodicals, as provided in subsection (3), may issue an exemption certificate, as provided in Rule 12A-1.038, F.A.C., stating that the publication is exempt from tax pursuant to Section 212.08(7)(w), F.S., to the selling printer or publishing company.\n(c) The purchase of items and materials used one time only for packaging periodicals, without which the delivery of the periodical would be impractical, or for the convenience of the customer, is exempt. Examples of such packaging materials are: boxes, cans, mailing and wrapping paper, wax and plastic bags, twine, wire and steel band material, and shipping tags.\n(d) The charge for information services, such as news research services, including photo and news services, furnished to newspapers is exempt. The charge for press clipping services is exempt. See Rule 12A-1.062, F.A.C.\n(e) The purchase of expendable materials, supplies, and other items that do not become a component part of, or accompany, the periodical for sale is subject to tax. Examples of such items are: rosin paste, gummed paste, flash bulbs, felt packing, art supplies, photographs, engravings, cuts, mats, mat services, chemicals and additives used for processing printed materials, chemicals used as cleaning agents or detergents, blankets, rollers, matrix, wire machines, and other production and packaging equipment.\n(f) The purchase, production, or creation of film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and negatives used in producing periodicals for sale is subject to tax. When such items are manufactured, produced, compounded, processed, fabricated, or created by the publisher for his or her own use, the publisher shall pay tax on the cost price of such items. See Rule 12A-1.043, F.A.C. For the tax exemption provided for the", "start_char_idx": 962063, "end_char_idx": 966047, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "24c1b747-a561-48d5-9a91-57e71048bd0a": {"__data__": {"id_": "24c1b747-a561-48d5-9a91-57e71048bd0a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a18c61bc-2f65-481d-8edb-226dd3bfd5b6", "node_type": null, "metadata": {}, "hash": "b271d48fef4750612258b609cd782def58988e6e36f53e2e7920997f63e55614"}, "3": {"node_id": "338df07f-c16c-4438-a38a-05e4f38217a2", "node_type": null, "metadata": {}, "hash": "33c34740d08051485c5479fc1b861ab12e170a9ca8bfa5cc2baf5e3f5a44bb13"}}, "hash": "14177dbadd43bc271f54064dd594ee8a0dc7c4143936e644e79e61c145f3dbac", "text": "F.A.C. For the tax exemption provided for the purchase, production, or creation of these items to printers whose business is classified in the Standard Industrial Classification (SIC) Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, as SIC Industry Numbers 275, 276, 277, 278, or 279, see Rule 12A-1.027, F.A.C.\n(g) The use by the publisher of copies of a periodical that does not meet the exemption requirements provided in subsection (3), through consumption of copies for use by the publisher or copies that are to be given away by the publisher, is taxable at the usual retail price thereof, if any, or at the cost price, as defined in Section 212.06(16), F.S.\nRulemaking Authority 212.07(1)(b), 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), 212.05(1)(a), (b), (g), 212.0515(1), (2), 212.06(1)(a), (b), (16), 212.07(1), (2), 212.08(7)(o), (v), (w), (yy), (ccc), 212.18(3)(a) FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, Formerly 12A-1.08, Amended 4-22-86, 12-13-88, 1-30-91, 3-17-94, 3-20-96, 6-19-01, 1-28-08.\n12A-1.009 Receipts from Services Rendered for Exterminating and Pest Control.\n(1)(a) Nonresidential pest control services enumerated in NAICS National Number 561710 of the North American Industry Classification System, published 2007, are subject to tax. Nonresidential pest control services are those services (not involving repair) rendered to minimize or eliminate any infestation of nonresidential buildings by vermin, insects, and other pests that do not include services provided for tangible personal property. Illustrative examples of taxable services are:\n1. Bird control or bird proofing;\n2. Exterminating services;\n3. Fumigating services;\n4. Pest control services; and,\n5. Termite control.\n(b) Residential pest control services are not taxable. Charges for pest control services provided at residential facilities used as living accommodations for persons, such as detached or single family dwellings, apartments, duplexes, triplexes, quadraplexes, residential condominiums, residential cooperatives, residential time-share units, beach cottages, nursing homes, and mobile home parks, and the common areas of those residential facilities, are not subject to tax. Residential facilities include multiple unit structures where each unit or accommodation is intended for use as a private temporary or permanent residence, but do not include a facility that is intended for commercial or industrial purposes. Charges for pest control services provided at residential facilities that provide temporary or permanent residences are not subject to tax, even though the rental, lease, letting, or licensing of such living accommodations may be subject to the tax imposed under Section 212.03, F.S.\n(c) The services described in this rule are not taxable when provided by employees to their employers. See Rule 12A-1.0161, F.A.C.\n(2) The charge for soil treatment for termites or other pests before a nonresidential building can be erected on the property is taxable.\n(3) The charge for annual or periodic pest inspections is considered to be for pest control services and is taxable if provided to a nonresidential building.\n(4) Where a person is providing pest control services to a residential building and a utility shed is located on the same property as the residential building, the spraying of the utility shed will be considered a part of the service to the residential building, provided no commercial activity is carried on at the utility shed.\n(5) The charge to a lessor of a nonresidential building for pest control services is taxable, even if the tenant or lessee is a tax exempt", "start_char_idx": 966075, "end_char_idx": 969749, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "338df07f-c16c-4438-a38a-05e4f38217a2": {"__data__": {"id_": "338df07f-c16c-4438-a38a-05e4f38217a2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "24c1b747-a561-48d5-9a91-57e71048bd0a", "node_type": null, "metadata": {}, "hash": "14177dbadd43bc271f54064dd594ee8a0dc7c4143936e644e79e61c145f3dbac"}, "3": {"node_id": "c988973b-f66d-4eb9-8c67-b7bc8bb90e12", "node_type": null, "metadata": {}, "hash": "48bf942f204a4ec5a0a9954cccf2743ba00a913ceb5e09b609ca71ce03567f0d"}}, "hash": "33c34740d08051485c5479fc1b861ab12e170a9ca8bfa5cc2baf5e3f5a44bb13", "text": "pest control services is taxable, even if the tenant or lessee is a tax exempt entity.\n(6) The spraying of lawns, whether residential or nonresidential, is not subject to tax.\n(7) Pest control services provided for agricultural purposes or for forestry production are not taxable.\n(8) Aircraft, boats, motor vehicles and other transportation vehicles are not considered to be nonresidential buildings. Therefore, the charge for pest control services provided to such vehicles is not taxable.\n(9) Pest control service providers are considered the ultimate users or consumers of the tangible personal property sold to them and used in connection with their service and are required to pay the tax imposed upon such sales of tangible personal property to their dealers.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(b), (i), 212.07(2) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.09, Amended 5-13-93, 3-20-96, 4-2-00, 6-19-01, 1-12-11.\n12A-1.0091 Cleaning Services.\n(1)(a) Nonresidential cleaning services as enumerated in NAICS National Number 561720 of the North American Industry Classification System, published 2007, are subject to tax. Nonresidential cleaning services are those services (not involving repair) rendered to maintain the clean and sanitary appearance and operating condition of a nonresidential building interiors, but they do not include cleaning services provided for tangible personal property. Illustrative examples of taxable services are:\n1. Acoustical tile cleaning services;\n2. Building cleaning services, interior;\n3. Custodial services;\n4. Deodorant servicing of restrooms;\n5. Disinfecting services;\n6. Floor waxing services;\n7. Housekeeping (cleaning services);\n8. Janitorial services;\n9. Maid services;\n10. Maintenance of buildings (except repairs);\n11. Office cleaning services;\n12. Restroom cleaning services;\n13. Service station cleaning and degreasing services;\n14. Venetian blind cleaning;\n15. Washroom sanitation service; and,\n16. Window cleaning (interior or exterior).\n(b) Residential cleaning services are not taxable. Charges for cleaning residential facilities used as living accommodations for persons, such as detached or single family dwellings, apartments, duplexes, triplexes, quadraplexes, residential condominiums, residential cooperatives, residential time-share units, beach cottages, nursing homes, and mobile home parks, and the common areas of those residential facilities, are not subject to tax. Residential facilities include multiple unit structures where each unit or accommodation is intended for use as a private temporary or permanent residence, but do not include a facility that is intended for commercial or industrial purposes. Charges to clean residential facilities that provide temporary or permanent residences are not subject to tax, even though the rental, lease, letting, or licensing of such living accommodations may be subject to the tax imposed under Section 212.03, F.S.\n(c) The cleaning of tangible personal property is subject to the provisions of Rule 12A-1.006, F.A.C.\n(d) The services in this rule are not taxable when provided by employees to their employers. See Rule 12A-1.0161, F.A.C.\n(2) The charge to a lessor of a nonresidential building for cleaning services is taxable, even if the tenant or lessee is a tax exempt entity.\n(3) Aircraft, boats, motor vehicles, and other transportation vehicles are not considered to be nonresidential buildings. For the taxability of cleaning aircraft, boats, motor vehicles, and other vehicles, see Rule 12A-1.006, F.A.C.\n(4) Pressure cleaning (power washing) of the exterior of a building, or of parking lots or parking structures, is not taxable as a cleaning service.\n(5) Cleaning service providers are", "start_char_idx": 969724, "end_char_idx": 973492, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c988973b-f66d-4eb9-8c67-b7bc8bb90e12": {"__data__": {"id_": "c988973b-f66d-4eb9-8c67-b7bc8bb90e12", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "338df07f-c16c-4438-a38a-05e4f38217a2", "node_type": null, "metadata": {}, "hash": "33c34740d08051485c5479fc1b861ab12e170a9ca8bfa5cc2baf5e3f5a44bb13"}, "3": {"node_id": "c48d9aae-062f-4fc3-8b82-683e58bacc08", "node_type": null, "metadata": {}, "hash": "898bf02f6299a75492c2378f277f4bdcaf20b1aef9290e29ad9a46154e696a37"}}, "hash": "48bf942f204a4ec5a0a9954cccf2743ba00a913ceb5e09b609ca71ce03567f0d", "text": "is not taxable as a cleaning service.\n(5) Cleaning service providers are considered the ultimate users or consumers of the tangible personal property sold to them and used in connection with their service and are required to pay the tax imposed upon such sales of tangible personal property to their dealers.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(b), (i), 212.07(2) FS. History\u2013New 5-13-93, Amended 3-20-96, 7-1-99, 4-2-00, 3-4-01, 6-19-01, 1-12-11.\n12A-1.0092 Detective, Burglar Protection, and Other Protection Services.\n(1) Persons who provide any of the services enumerated in NAICS National Numbers 561611, 561612, 561613 and 561621 of the North American Industry Classification System, published 2007, are dealers in a taxable service and are required to charge sales tax on the total taxable sales price of the service.\n(2)(a) Detective, burglar protection, and other protection services are those services which are rendered to minimize or prevent loss or damage to life, limb, or property and are of a kind typically performed by security or alarm system companies, or are those investigative services which are rendered to obtain evidence or other information for legal, business, employment, or personal purposes of a kind typically performed by detective or investigative agencies. Illustrative examples of taxable services are:\n1. Armored car service;\n2. Bodyguard (personal protection) services;\n3. Burglar or fire alarm or other security system devices monitoring and maintenance;\na. The installation of alarm or security systems that remain tangible personal property is governed by the provisions of Rule 12A-1.016, F.A.C.\nb. The installation of alarm or security systems that become a part of real property is governed by the provisions of Rule 12A-1.051, F.A.C.\nc. The monitoring or maintenance of alarm or security systems is a taxable service whether such systems are considered to be tangible personal property or a part of real property. The term maintenance includes any inspection of an alarm or security system to confirm its proper working order. The term maintenance does not include the expansion or upgrade of an existing system, but it does include the replacement of defective components.\n4. Detective agency services;\n5. Fingerprint service;\n6. Guard dogs, detection dogs, and other dogs for protection or investigative services (not including training), with or without a handler;\n7. Guard, patrol, and parking or other facility security services;\n8. Investigation services (except credit);\n9. Lie detector or polygraph services;\n10. Missing person tracing services;\n11. Passenger screening services; and,\n12. Skip tracing services.\n(b) The services in paragraph (a) above are taxable for all persons, businesses, residences, or nonresidential properties.\n(c) The following services, when performed by detectives, private investigators, or others are not subject to tax when freestanding, or when separately stated on an invoice given to a purchaser which includes taxable services:\n1. Credit reporting services.\n2. Any report of public information or compiled social, business, or medical information, where the information has not been independently verified or confirmed by the investigator, by such methods as surveillance, interviews, or physical contact.\n3. Insurance services as classified under NAICS National Number 524298, such as insurance investigation services, insurance loss prevention services, or insurance reporting services. The name of the insurance carrier must be included in the billing for the investigative services.\n4. Process serving services.\n5. Courthouse records retrieval.\n6. Repossession services. \n(d) Security Services Provided to Housing Facilities.\n1. Security services, such as vehicle or foot patrols; gate, lobby, or entrance guard service; or personnel which may be dispatched from any other site upon request, are taxable. The following businesses or persons who charge for these services must also charge, collect, and remit tax on those", "start_char_idx": 973495, "end_char_idx": 977542, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c48d9aae-062f-4fc3-8b82-683e58bacc08": {"__data__": {"id_": "c48d9aae-062f-4fc3-8b82-683e58bacc08", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c988973b-f66d-4eb9-8c67-b7bc8bb90e12", "node_type": null, "metadata": {}, "hash": "48bf942f204a4ec5a0a9954cccf2743ba00a913ceb5e09b609ca71ce03567f0d"}, "3": {"node_id": "df7c5c7c-463b-4734-b247-32c431e9cf97", "node_type": null, "metadata": {}, "hash": "a2a1f6295d0c4227c83017fa8a0b9862951d234849fe3002305e3516b7fc5f69"}}, "hash": "898bf02f6299a75492c2378f277f4bdcaf20b1aef9290e29ad9a46154e696a37", "text": "or persons who charge for these services must also charge, collect, and remit tax on those services.\na. Developers, owners, or lessors of residential developments who charge property owners or residents of such developments.\nb. Homeowner\u2019s, condominium, cooperative, or community associations who charge their members.\nc. Operators of apartments, roominghouses, hotels, motels, and mobile home parks who charge the residents or guests of such facilities.\n2. A charge for the transactions enumerated in subparagraph 1. is considered to be made when:\na. A charge for security services is expressly noted on an invoice given to the purchaser; or\nb. A charge is made for a package of services which, by agreement, includes security services. See paragraph 12A-1.0161(6)(a), F.A.C.\n(e) The services in this rule are not taxable when provided by employees to their employers. See subsection 12A-1.0161(3), F.A.C.\n(f) The services which are subject to tax in this rule are taxable when performed within or outside this state and used within this state by the purchaser or when the purchaser\u2019s primary benefit of the services is within this state. The services which are subject to tax in this rule are exempt when performed within this state but used outside this state by the purchaser or when the purchaser\u2019s primary benefit of the services is outside this state. The seller must maintain a log pursuant to paragraph 12A-1.0161(2)(c), F.A.C., documenting any transaction where services are performed in this state but used by a purchaser outside this state.\n1. Example: Company E is located in Georgia and Florida. Company E suspects that its Georgia warehouse manager is stealing merchandise from the company and hires a Florida detective agency to investigate. Irrespective of where the investigative services are performed, since the services do not directly relate to real or tangible personal property located in Florida, nor do they directly relate to the Florida activities of Company E, it is presumed that the primary benefit or use of the detective services is enjoyed in Georgia. Therefore, the investigative services are not taxable.\n2. Example: Company N is a manufacturer located only in Florida. Company N has suffered losses of tangible personal property that it consigned to a location in Illinois. Company N hires a local Illinois detective agency to investigate. All field work is performed in Illinois and a report is directly submitted to Company N in Florida. Although the services were performed outside of Florida, the detective services directly relate to tangible personal property that is still owned by a Florida company and directly related to the Florida company\u2019s activities. Therefore, the primary benefit or use of the services is in Florida, and the services are subject to tax. If the Illinois detective agency is not registered with the State of Florida for sales and use tax purposes, it cannot charge Florida sales tax to Company N, thereby requiring Company N to report and remit use tax on the cost of the investigative services to the State of Florida.\n3. Example: A California art gallery has loaned an important work of art to a Florida art gallery. Security services must be hired to protect this work of art. If the California art gallery is invoiced for the security services, it will be presumed that the primary benefit of the services is to protect the California art gallery\u2019s tangible personal property. Since the services are used by a purchaser who is located outside this state, the security services will not be taxable. If the Florida art gallery is invoiced for the security services, it will be presumed that the primary benefit of the services is to protect the activities of the Florida art gallery, and the charges will be subject to tax.\n(3)(a) If a transaction involves both the sale or use of a service which is taxable and the sale or use of a service which is not taxable, the charges for the taxable portion of the transaction must be separately stated from the charges for the nontaxable portion or the entire transaction will be presumed taxable.\n1. Example: An armored car company makes daily pick-ups of currency and coins from a discount store for transport to a local bank. For an increased single monthly fee, the armored car company will count and wrap the currency", "start_char_idx": 977530, "end_char_idx": 981865, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "df7c5c7c-463b-4734-b247-32c431e9cf97": {"__data__": {"id_": "df7c5c7c-463b-4734-b247-32c431e9cf97", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c48d9aae-062f-4fc3-8b82-683e58bacc08", "node_type": null, "metadata": {}, "hash": "898bf02f6299a75492c2378f277f4bdcaf20b1aef9290e29ad9a46154e696a37"}, "3": {"node_id": "e2d08978-b54b-4662-9e81-5d500ed1e213", "node_type": null, "metadata": {}, "hash": "dfe4012cff7c5bb2d5870e28c00aef0ad78eb9a3ad563c80ed45ca19b4ddb661"}}, "hash": "a2a1f6295d0c4227c83017fa8a0b9862951d234849fe3002305e3516b7fc5f69", "text": "For an increased single monthly fee, the armored car company will count and wrap the currency and coins prior to transporting the cash to the bank. Since the currency and coin wrapping service is included in the taxable armored car service, the entire charge made by the armored car company to the discount store is subject to tax.\n2. Example: Company A is a defense industry contractor. Company A hires an investigative firm to perform a full background check, including psychological and drug testing, on employment applicants. The investigative firm engages the services of a psychologist and a medical lab to perform the necessary testing procedures. The professional services of the psychologist and the medical lab do not fall within the taxable services enumerated in subsection (1). However, the charge that the investigative firm makes to Company A for the psychological and drug testing must be separately stated or the entire transaction will be subject to tax.\n3. Example: A security company has a contract to provide monthly security services for Company C\u2019s physical facility. Company C has requested the security company to provide personal security classes to Company C\u2019s employees. The personal security classes are separate from and not included in the security services for the physical facility. The personal security instruction classes will not be subject to tax, provided the security company separately states or itemizes the instruction charges on the monthly service billing to Company C.\n(b) Investigative services provided to private attorneys are not exempt, unless such services are those which are enumerated in paragraph (2)(c) above.\n(c) Investigative or security services provided directly to a governmental entity that is exempt from sales and use taxes under Section 212.08(6), F.S., are exempt if payment is made directly by the governmental entity. Such services are not exempt when provided to a contractor for a governmental entity.\n(d) There can be no deduction from the taxable sales price of a service for expenses incurred in activities necessary for the performance of the service or for any taxes paid on those expenses.\n1. Example: A security company provides security to a client for $125,000 a year. That contract incurs $85,500 in direct wages for several security guards. The security service pays $6,541 in Social Security (FICA) taxes on the wages paid to the security guards. Neither the $85,500 in wages nor the $6,541 in FICA tax can be deducted from the $125,000 charge for this taxable service when computing the sales tax.\n2. Example: A private investigator, in performing a taxable service for a client, stays in a hotel room, for which he pays $100 plus $6 tax. He bills the client $500 for his service, plus reimbursement of the $106 expenses incurred in performing the service. The tax on the investigator\u2019s service will be six percent of the $606 total charged, or $36.36.\n(e)1. A deduction is not allowed from the taxable sales price of a service for the service provider\u2019s overhead or administrative costs incurred to support the services provided.\n2. Example: A security company provides security to a client under a contract that provides for thirty percent of the total charge to be for services incurred in support of providing security, but not in the actual provision of security, such as administrative, personnel, training, and other support activities. In computing the tax on the service there can be no deduction of such expenses from the total charge for the service.\n(f) In the event of an audit by the Department of Revenue, pursuant to Section 212.13, F.S., a service provider will not be required to divulge any information that it is prohibited from divulging under Section 493.6119, F.S.\n1. Example: A detective agency performs a taxable service for a client and it discovers certain information. If the agency is audited, the agency is required to provide access to its records indicating that it provided the service and the amount charged for the service, but the agency cannot be required to provide access to records divulging any information it is prohibited from divulging under Section 493.6119, F.S.\n2. Example: During an audit of a detective agency, a Department of Revenue auditor asks for records on transactions for the audit", "start_char_idx": 981863, "end_char_idx": 986185, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e2d08978-b54b-4662-9e81-5d500ed1e213": {"__data__": {"id_": "e2d08978-b54b-4662-9e81-5d500ed1e213", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "df7c5c7c-463b-4734-b247-32c431e9cf97", "node_type": null, "metadata": {}, "hash": "a2a1f6295d0c4227c83017fa8a0b9862951d234849fe3002305e3516b7fc5f69"}, "3": {"node_id": "8b540903-ce0f-4eb1-b612-42e70776bc79", "node_type": null, "metadata": {}, "hash": "868cc1cd5319fb6fc1fb7d675639b73cdae1fbd9d828801870ec3add26d8e653"}}, "hash": "dfe4012cff7c5bb2d5870e28c00aef0ad78eb9a3ad563c80ed45ca19b4ddb661", "text": "agency, a Department of Revenue auditor asks for records on transactions for the audit period. A number of pages of the agency\u2019s records contain both information pertinent to the taxability of services and information that cannot be divulged without violating Section 493.6119, F.S. The agency is required to provide the auditor with photocopies of those pages on which the confidential information has been blocked out.\n(4) A shopping mall providing security services for its tenants is required to charge and collect tax on the security service.\n(5)(a)1. Any law enforcement officer, as defined in Section 943.10, F.S., who is performing approved duties as determined by his law enforcement agency, in his capacity as a law enforcement officer subject to the direct and immediate command of his law enforcement officer subject to the direct and immediate command of his law enforcement agency, and in the uniform of his law enforcement agency, is performing law enforcement and public safety services and is not performing detective, burglar protection, or other protective services, if the law enforcement officer is performing his approved duties in a geographical area in which the law enforcement officer has arrest jurisdiction. Such law enforcement and public safety services are not subject to tax irrespective of whether the duty is characterized as \u201cextra duty,\u201d \u201coff-duty,\u201d or \u201csecondary employment,\u201d and irrespective of whether the officer is paid directly or through his agency by an outside source. The term \u201claw enforcement officer\u201d includes full-time or part-time law enforcement officers, and any auxiliary law enforcement officer, when such auxiliary law enforcement officer is working under the direct supervision of a full-time or part-time law enforcement officer.\n2. Example: A deputy sheriff is a full-time employee of county \u201cA\u201d. During his off-duty hours, he is employed on a contract basis as a security guard by a department store in county \u201cB\u201d. The deputy sheriff is not an employee of the department store. Since the sheriff\u2019s department in county \u201cA\u201d does not have law enforcement jurisdiction in county \u201cB\u201d, the charge the deputy makes to the department store for providing security guard service is subject to tax.\n(b)1. The consideration paid solely for directing the control of vehicular traffic not associated with protection services provided to particular persons or properties is not taxable. However, the consideration paid for protection services provided to particular persons or properties, which may include some traffic control, is fully taxable.\n2. Example: A major celebrity will be appearing at the grand opening of a department store. The department store engages a security company to provide security officers for the protection of the celebrity. Since the celebrity will be appearing outside the main entrance to the department store, some of the security officers will be used to direct the extra anticipated vehicle traffic in the parking lot in front of the department store\u2019s main entrance. The total charge made by the security company to the department store for the protection services is taxable.\n3. Example: A shopping mall engages a security company to provide security officers solely to assist in directing an anticipated heavy amount of vehicle traffic during the holiday shopping season, while the mall\u2019s own security force provides protection to the stores against shoplifters. The charge that the security company makes to the shopping mall is not subject to tax.\n(6) Detective, burglar protection, and other protection service providers are considered the ultimate users or consumers of the tangible personal property sold to them and used in connection with their service and are required to pay the tax imposed upon such sales of tangible personal property to their dealers.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(b), (i), 212.06(1)(a), (2)(k), 212.085 FS. History\u2013New 5-13-93, Amended 10-17-94, 3-20-96, 7-29-98, 1-12-11.\n12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops.\n(1) Barber and beauty shops are not required to collect the tax on the receipts from their", "start_char_idx": 986191, "end_char_idx": 990372, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8b540903-ce0f-4eb1-b612-42e70776bc79": {"__data__": {"id_": "8b540903-ce0f-4eb1-b612-42e70776bc79", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e2d08978-b54b-4662-9e81-5d500ed1e213", "node_type": null, "metadata": {}, "hash": "dfe4012cff7c5bb2d5870e28c00aef0ad78eb9a3ad563c80ed45ca19b4ddb661"}, "3": {"node_id": "ab8e92a2-0a9a-4e0f-a1f4-0d734c6cee8c", "node_type": null, "metadata": {}, "hash": "3dd1b9ed3ea688ffb744eedf4dcbeb827138f5d16b86b5801280a7119deaa978"}}, "hash": "868cc1cd5319fb6fc1fb7d675639b73cdae1fbd9d828801870ec3add26d8e653", "text": "and beauty shops are not required to collect the tax on the receipts from their services. They are the consumers of the tangible personal property they use in rendering such services.\n(2) All barber and beauty shops which sell items of tangible personal property are required to register as sales and use tax dealers and collect sales tax on any cosmetics, hair products, nail kits, polishes, ornamental nails, and other items of tangible personal property they sell.\n(3)(a) As a registered dealer, the owner or operator of the barber or beauty shop may provide a copy of the dealer\u2019s Annual Resale Certificate to purchase products and other items for resale in lieu of paying tax to the selling dealer. The operator or owner is required to pay use tax on any products or other items that are used or consumed in providing services.\n(b) An owner or operator of a barber or beauty shop who has paid tax on the purchase of materials and supplies may take a credit, or obtain a refund, as provided in Rule 12A-1.014, F.A.C., for the amount of tax paid on materials and supplies that are resold. The owner or operator must collect tax on the sale of the materials and supplies.\n(4)(a) When the owner or operator of a barber or beauty shop provides space to beauticians, manicurists, specialists of massage, pedicures, or make-overs, or any person, the amount charged by the owner or operator to such person is a rental charge or license fee to use real property and is taxable, as provided in Rule 12A-1.070, F.A.C.\n(b) When the owner or operator of the business is also a lessee or licensee, a credit may be taken on the owner\u2019s or operator\u2019s sales and use tax return for the amount of tax paid on the floor space that is subleased or assigned on a pro rata basis, as provided in Rule 12A-1.070, F.A.C.\nRulemaking Authority 212.07(1)(b), 212.18(2), 213.06(1) FS. Law Implemented 212.02(10)(g), (14), (15), (16), (19), (20), 212.031, 212.05(1), 212.07(1), 212.08(7)(v), 212.17(1), 212.18(3) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.10, Amended 12-16-91, 3-20-96, 6-19-01.\n12A-1.011 Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice.\n(1) SCOPE.\n(a) The purpose of this rule is to clarify the application of tax on the sale of food products generally sold in or by grocery stores, convenience stores, supermarkets, bakeries, fish markets, produce markets, and other like places of business. This rule is also intended to clarify the application of tax on the sale of bakery products by bakeries, pastry shops, or like establishments and on the sale of drinking water or ice.\n(b) Rule 12A-1.0115, F.A.C., is intended to clarify the application of tax on food products generally served, prepared, or sold in or by restaurants, lunch counters, cafeterias, caterers, hotels, taverns, or other like places of business.\n(2) Tax-exempt food products.\n(a) Food products for human consumption, whether processed, cooked, raw, canned, or in any other form that is generally regarded as food, are exempt. The following is a nonexhaustive list of exempt food products:\n1. Baby foods and baby formulas;\n2. Baked goods and baking mixes, including ready-to-eat and ready-to-bake products;\n3. Baking and cooking items advertised and normally sold for use in cooking or baking, such as chocolate morsels, flavored frostings, glazed or candied fruits, marshmallows, powdered", "start_char_idx": 990381, "end_char_idx": 993895, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ab8e92a2-0a9a-4e0f-a1f4-0d734c6cee8c": {"__data__": {"id_": "ab8e92a2-0a9a-4e0f-a1f4-0d734c6cee8c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8b540903-ce0f-4eb1-b612-42e70776bc79", "node_type": null, "metadata": {}, "hash": "868cc1cd5319fb6fc1fb7d675639b73cdae1fbd9d828801870ec3add26d8e653"}, "3": {"node_id": "2e8ea2ae-b657-44f0-a621-49cc0ea67abf", "node_type": null, "metadata": {}, "hash": "dffc95787adf906b1dc50452ffc28f67d1ebd87a48201f62ba2c4567d469c004"}}, "hash": "3dd1b9ed3ea688ffb744eedf4dcbeb827138f5d16b86b5801280a7119deaa978", "text": "glazed or candied fruits, marshmallows, powdered sugar, or food items intended for decorating baked goods;\n4. Cereals and cereal products, including ready-to-eat, instant, and regular hot cereals;\n5. Cheeses, including cured and whey cheese, cream, natural, grating, processed, spread, dip, and other miscellaneous cheeses;\n6. Cocoa;\n7. Coffee and coffee substitutes;\n8. Condiments and relishes, including seasoning sauces and spreads, such as mayonnaise, ketchup, or mustard;\n9. Cookies, including chocolate-coated or cream-filled;\n10. Dairy products;\n11. Dairy substitutes;\n12. Dietary supplements (including herbal supplements) and meal replacements, including liquid food supplements and nutrition bars, including those that are candy-coated or chocolate-coated;\n13. Eggs and egg products, including liquid, frozen, or dried eggs;\n14. Fish, shellfish, and other seafood products, whether fresh or frozen;\n15. Food coloring;\n16. Frozen dinners and other frozen food products;\n17. Fruit (including fruit sliced, chunked, or otherwise cut by the retailer), fruit snacks, fruit roll-ups, and dried fruit, including those sweetened with sugar or other sweeteners;\n18. Gelatins, puddings, and fillings, including flavored gelatin desserts, puddings, custards, parfaits, pie fillings, and gelatin base salads;\n19. Grain products and pastas, including macaroni and noodle products, and rice and rice dishes;\n20. Honey;\n21. Ice cream, frozen yogurt, sherbet, and similar frozen dairy or nondairy products sold in units larger than one pint;\n22. Jams and jellies;\n23. Marshmallows;\n24. Meat and meat products;\n25. Meat substitutes;\n26. Milk, including natural fluid milk, homogenized milk, pasteurized milk, whole milk, chocolate milk, buttermilk, half and half, whipping cream, condensed milk, evaporated milk, powdered milk, or similar milk products, and products intended to be mixed with milk;\n27. Natural fruit or vegetable juices or their concentrates or reconstituted natural concentrated fruit juices in any form, whether frozen or unfrozen, aerated, dehydrated, powdered, granulated, sweetened or unsweetened, seasoned with salt or spice, or unseasoned. Only those juices that are permitted by federal law and regulation to be labeled \u201c100 percent juice\u201d or \u201c100 percent juice with added-\u201d \u201cingredient(s),\u201d \u201cpreservative,\u201d or \u201csweetener\u201d will be considered natural fruit or vegetable juices. [Title 21 (Food and Drug), Chapter 9 (Federal Food, Drug, and Cosmetic Act), Subchapter IV (Food) 21 U.S.C. ss. 341; 343 (January 24, 2002), hereby incorporated by reference]; [21 C.F.R. Ch. 1, ss. 101.30; 102.5; 102.33, 146.114-146.187; 156.3; 156.145 (4-1-06), hereby incorporated by reference];\n28. Peanut butter;\n29. Poultry and poultry products;\n30. Salad dressings and dressing mixes;\n31. Salt, salt tablets, pepper, spices, seeds, herbs, seasonings, blends, extracts, and flavorings, whether natural or artificial;\n32. Sandwich spreads;\n33. Sauces and gravies;\n34. Snack foods, including chips, corn chips, potato chips, cheese puffs and curls, cereal bars, cracker jacks, granola bars, nuts and edible seeds, pork rinds, and pretzels, whether such products are chocolate-coated, honey-coated, or candy-coated;\n35. Soups and", "start_char_idx": 993918, "end_char_idx": 997144, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2e8ea2ae-b657-44f0-a621-49cc0ea67abf": {"__data__": {"id_": "2e8ea2ae-b657-44f0-a621-49cc0ea67abf", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ab8e92a2-0a9a-4e0f-a1f4-0d734c6cee8c", "node_type": null, "metadata": {}, "hash": "3dd1b9ed3ea688ffb744eedf4dcbeb827138f5d16b86b5801280a7119deaa978"}, "3": {"node_id": "7b402ef5-6bbe-4863-b81f-acc9826430bd", "node_type": null, "metadata": {}, "hash": "92cc42355f78aaf79b2d05677b04e38d8bfd810bcb23763998db69aa9d324901"}}, "hash": "dffc95787adf906b1dc50452ffc28f67d1ebd87a48201f62ba2c4567d469c004", "text": "honey-coated, or candy-coated;\n35. Soups and soup mixes;\n36. Sugar, sugar products, and sugar substitutes;\n37. Tea (including herbal tea), unless sold in a liquid form;\n38. Vegetables and vegetable products;\n39. Vegetable oils, lard, olive oil, shortenings, and oleomargarine.\n(b) Food products prepared off the seller\u2019s premises are exempt when:\n1. Sold in the original sealed container;\n2. Sliced into smaller portions; or\n3. The product is sold frozen and then heated on the seller\u2019s premises by the customer.\n(c) Taxpayers who have a question regarding the taxable status or exempt status of a food product may submit a written description of the food product and a copy of the food product label to the Department to obtain a determination of the taxability of the product. This request should be addressed to the Florida Department of Revenue, Technical Assistance and Dispute Resolution, P.O. Box 7443, Tallahassee, Florida 32314-7443.\n(3) Bakery products sold by bakeries, pastry shops, or like establishments.\n(a) Bakery products sold by bakeries, pastry shops, or like establishments as hot prepared food products are taxable.\n1. Bakery products that are kept warm by a heat source used to maintain them in a heated state, or to reheat them, are hot prepared food products.\n2. Bakery products that are sold while still warm from the initial baking are not hot prepared food products.\n3. Example: A bakery establishment toasts a bagel for a customer. The sale of the bagel is subject to tax, whether the bakery establishment has eating facilities or does not have eating facilities.\n(b)1. Bakery products, excluding bakery products sold for consumption off the premises, sold by bakeries, pastry shops, or like establishments that have eating facilities are subject to tax.\n2. For purposes of this subsection, \u201ceating facility\u201d is a place that facilitates the consumption of the bakery products on the seller\u2019s premises on items such as benches, chairs, stools, tables, and counters. For example, a pastry shop that has bar stools and a counter where the bakery products and drinks are served to patrons will be considered a pastry shop with eating facilities. A bakery located within the food court of a mall where tables and chairs are located in the common areas of the food court for patrons to consume food products will be considered a bakery with eating facilities.\n(c)1. Bakery products, excluding items sold as hot prepared food products, sold for consumption off the premises are exempt.\n2. For the purpose of this paragraph, there shall be a rebuttable presumption that the sale of bakery products by bakeries, pastry shops, or like establishments that have eating facilities are taxable when:\na. Such bakery products are sold in quantities of five (5) or fewer items; or\nb. The bakery products sold, regardless of the quantity, are not packaged in a manner consistent with an intention by the customer to consume the products off the seller\u2019s premises.\n3. Bakery products that are sold, regardless of the quantity, in packaging that is glued, stapled, wrapped, or sealed are examples of packaging consistent with an intention by the customer to consume products off the seller\u2019s premises.\n4. Bakeries, pastry shops, or like establishments that have eating facilities and make tax-exempt sales of bakery products that are for consumption off the premises are required to separately account for the tax-exempt sales of bakery products for consumption off the premises.\na. Examples of methods to separately account for tax-exempt sales of bakery products for consumption off the premises are: using sales invoices which contain documentation that the sale of the bakery product is for consumption off the premises; using a separate key on a cash register to record tax-exempt sales of bakery products; or using a separate cash register to record tax-exempt sales of bakery products.\nb. Example. A bakery operates an establishment with", "start_char_idx": 997148, "end_char_idx": 1001100, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7b402ef5-6bbe-4863-b81f-acc9826430bd": {"__data__": {"id_": "7b402ef5-6bbe-4863-b81f-acc9826430bd", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2e8ea2ae-b657-44f0-a621-49cc0ea67abf", "node_type": null, "metadata": {}, "hash": "dffc95787adf906b1dc50452ffc28f67d1ebd87a48201f62ba2c4567d469c004"}, "3": {"node_id": "6575794a-f3ef-4d12-afb0-b7d3319174ab", "node_type": null, "metadata": {}, "hash": "4dade69db7f0565f639a003233dbc535b5c1e5d11d2751f437183b3cd5777206"}}, "hash": "92cc42355f78aaf79b2d05677b04e38d8bfd810bcb23763998db69aa9d324901", "text": "sales of bakery products.\nb. Example. A bakery operates an establishment with eating facilities. The bakery sells donuts, toasted bagels, and other pastries, as well as coffee and other drinks. The bakery sells bakery products to patrons who take the products home for consumption in sealed containers. Products sold for consumption on the premises are served to the customers on trays. The bakery uses separate keys on its cash registers to account for the sales of tax-exempt bakery products to patrons who purchase the products for consumption off the premises in sealed containers separately from the accounting for taxable sales of toasted bagels, coffee, other drinks, and bakery products for consumption on the premises. The bakery products sold for consumption off the premises are exempt, because the bakery\u2019s packaging and accounting methods overcome the rebuttable presumption that the products are sold for consumption on the premises.\n(d) Bakery products, excluding items sold as a hot prepared food products, that are sold by bakeries, pastry shops, or like establishments that do not have eating facilities are exempt.\n(4) Taxable food products. The exemption for food products for human consumption does not apply to any of the items specified in this subsection.\n(a) Candy, chewing gum, bubble gum, breath mints, and any similar product regarded as candy or confection, based on its normal use as indicated on the label or advertising, is subject to tax. The term \u201ccandy and similar products\u201d does not include snack foods not regarded as candy or confection, as indicated on the label or advertising of the product.\n(b) Food prepared, whether on or off the seller\u2019s premises, and sold for immediate consumption is subject to tax. This does not apply to food prepared off the seller\u2019s premises and sold in the original sealed container, or to the slicing of products into smaller portions.\n1. Food prepared for immediate consumption is food prepared to a point generally accepted as ready to be eaten without further preparation and that is sold in a manner that suggests readiness for immediate consumption. In determining whether an item of food is sold for immediate consumption, the customary consumption practices prevailing at the selling facility shall be considered.\n2. Examples:\na. Potato salad is prepared and delivered to a dealer in bulk. The dealer repackages the potato salad into smaller containers. Because the potato salad is not sold in the original sealed container, the sale of the repackaged smaller containers of potato salad is subject to tax.\nb. A grocery store buys cold cuts in five-pound packages. The grocery store slices cold cuts for the customer according to the thickness and the amount the customer desires. The food is then packaged for sale to the customer. Because the cold cuts are sliced into smaller portions, the sale of the cold cuts is exempt from tax.\nc. A supermarket offers freshly popped popcorn for shoppers for sale. The sale of the popcorn is subject to tax.\nd. A supermarket prepares seafood products, such as smoked fish or steamed shrimp, for sale. The sale of the smoked fish or steamed shrimp is subject to tax.\ne. A supermarket prepares fruit and vegetable products into various fresh salads for sale. When packaged without eating utensils and sold as a grocery item, the sale of the prepared fresh fruit or vegetable salad is exempt. When the prepared fresh salads are packaged with eating utensils, such as with a fork and a napkin, the salad is a food product prepared and sold for immediate consumption and is subject to tax.\n(c)1. Hot prepared food products, whether sold separately or in combination with other food items, when the food is heated by the seller rather than by the customer, is subject to tax.\n2. Hot prepared food products are those products, items, or components that have been prepared for sale in a heated condition and sold at any temperature that is higher than the air temperature of the room or place where the products are sold. Preparation of a \u201chot prepared food product\u201d", "start_char_idx": 1001074, "end_char_idx": 1005148, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6575794a-f3ef-4d12-afb0-b7d3319174ab": {"__data__": {"id_": "6575794a-f3ef-4d12-afb0-b7d3319174ab", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7b402ef5-6bbe-4863-b81f-acc9826430bd", "node_type": null, "metadata": {}, "hash": "92cc42355f78aaf79b2d05677b04e38d8bfd810bcb23763998db69aa9d324901"}, "3": {"node_id": "f5bf197a-a106-427d-bc5e-19696fe195b1", "node_type": null, "metadata": {}, "hash": "13781da7c07aa33da462c83169cd381d88f54607b86757b8d99cc6f65957a5dc"}}, "hash": "4dade69db7f0565f639a003233dbc535b5c1e5d11d2751f437183b3cd5777206", "text": "where the products are sold. Preparation of a \u201chot prepared food product\u201d includes cooking, microwaving, warming, toasting, or any other method of heating the food. Food products, including bakery products, are considered \u201chot prepared food products\u201d when a heat source is used to maintain the food product in a heated state or is used to reheat the food product. Bakery products that are sold while still warm from the initial baking are not \u201chot prepared food products.\u201d Their temperature is a result of the timing of the customer\u2019s purchase rather than an indication of preparation to be sold in a heated condition.\n3. When a single price is charged for a combination of hot prepared food products and cold food items or other components, the single price charged for the combination is subject to tax.\n4. Examples:\na. A supermarket sells barbecued chicken that is kept hot by a rotisserie to be taken home and eaten. The sale of the chicken is subject to tax.\nb. A grocery store bakes bread in an oven. The bread is packaged for sale while it is still warm. A customer purchases a package of the bread while it is still warm. The sale of the warm bread is not subject to tax.\nc. A single price is charged for a combination of a hot meal, hot pizza, hot specialty dish, or hot sandwich, with cold components, such as a salad or fruit or other side items, by a convenience store. The single price charged for the combination is subject to tax.\n(d) Sandwiches sold ready for immediate consumption, whether refrigerated or heated by the customer or by the retailer, are subject to tax. An example of a sandwich not sold ready for immediate consumption would be a frozen sandwich or a sandwich with a frozen or partially frozen filling.\n(e) Meals sold for consumption on or off the seller's premises are subject to tax.\n(f) Ice cream, frozen yogurt, and similar frozen dairy or nondairy products in cones, small cups, or pints, and popsicles, frozen fruit bars, or other novelty items, whether sold separately or in multiple units, are subject to tax.\n(5) Taxable soft drinks. The exemption for food products for human consumption does not apply to soft drinks. The following sales of soft drinks are subject to tax:\n(a) Nonalcoholic beverages, whether carbonated or noncarbonated.\n(b) Any noncarbonated beverage made from milk derivatives, such as ice cream sodas, milkshakes, or malts.\n(c) Any beverages and preparations commonly referred to as a \u201csoft drink,\u201d such as sodas, soda water, ginger ale, colas, root beer, tonic, fizzes, or cocktail mixes.\n(d) Any beverage containing fruit or vegetable juice labeled with the word(s) \u201cade,\u201d \u201cbeverage,\u201d \u201ccocktail,\u201d \u201cdrink,\u201d or \u201cfruit or vegetable flavor, flavored, or flavorings.\u201d Federal law and regulations require that any beverage containing more than 0 percent juice, but less than 100 percent fruit or vegetable juice, which represents or suggests by its physical characteristics, name, labeling, ingredient statement, or advertising that it contains fruit or vegetable juice, be labeled in a manner that is appropriate to advise the consumer that the product is less than 100 percent juice. [Title 21 (Food and Drug), Chapter 9 (Federal Food, Drug, and Cosmetic Act), Subchapter IV (Food) 21 U.S.C. ss. 341; 343 (January 24, 2002)]; [21 C.F.R. Ch. 1, ss. 101.30; 102.5; 102.33, 146.114-146.187; 156.3; 156.145 (4-1-06)]. Examples of taxable beverages include: apple blend, cranberry juice cocktail, grape juice beverage, lemonade, limeade, orangeade, raspberry and cranberry flavored drink, fruit drink, fruit punch, diluted fruit juices, and diluted vegetable", "start_char_idx": 1005154, "end_char_idx": 1008768, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f5bf197a-a106-427d-bc5e-19696fe195b1": {"__data__": {"id_": "f5bf197a-a106-427d-bc5e-19696fe195b1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6575794a-f3ef-4d12-afb0-b7d3319174ab", "node_type": null, "metadata": {}, "hash": "4dade69db7f0565f639a003233dbc535b5c1e5d11d2751f437183b3cd5777206"}, "3": {"node_id": "bd96009e-8b33-419e-a349-ba22aa028139", "node_type": null, "metadata": {}, "hash": "e3b02f66e5771aea8e5ba86fab22796b51528c622e8c9fa8cb0832ba11c14725"}}, "hash": "13781da7c07aa33da462c83169cd381d88f54607b86757b8d99cc6f65957a5dc", "text": "fruit punch, diluted fruit juices, and diluted vegetable juices.\n(e) Tea sold in a liquid form.\n(6) Vending machines and mobile vendors. Food products sold through a vending machine, push cart, motor vehicle, or any other form of vehicle are subject to tax. Drinking water in bottles, cans, or other containers sold through a vending machine, push cart, motor vehicle, or any other form of vehicle is exempt. See rule 12A-1.044, F.A.C., for sales through vending machines.\n(7) Water and ice.\n(a) Drinking water, including water enhanced by the addition of minerals, sold in bottles, cans, or other containers is exempt, except when carbonation or flavorings have been added to the water in the manufacturing process. When carbonation or flavorings are added to drinking water at a water treatment facility, the sale of the drinking water in bottles, cans, or other containers remains exempt.\n(b) The sale of ice, including dry ice, is subject to tax, except when the ice is purchased for use as a packaging material to package food products for sale. See Rule 12A-1.040, F.A.C., for provisions for packaging materials.\n(c) Fluoride used in the treatment of drinking water is exempt.\n(d) Germicides (such as chlorine), sodium silicate, activated charcoal, and similar purification agents used in the treatment of drinking water or sewage are exempt.\n(e) The charge for water conditioning (water softening) is not subject to tax. The sale of salt for use in water softeners to regenerate the minerals required for softening water is not the sale of a purification agent used in the treatment of drinking water and is subject to tax. Dealers must pay tax on items used to provide water conditioning to their customers, such as minerals, tanks, equipment, and other materials.\n(8) Complimentary and donated food products.\n(a)1. Dealers that primarily sell food products at retail are not subject to sales or use tax on any food or drink provided without charge as a sample or for the convenience of customers, even when cooked or prepared on the dealer\u2019s premises. For example, hot coffee provided in a grocery store for shoppers is not subject to sales or use tax.\n2. Dealers that primarily sell food products at retail are not subject to sales or use tax on any item given to a customer as part of a price guarantee plan related to point-of-sale errors.\n3. The exemption, as provided in this paragraph, does not apply to businesses whose primary activity is to serve prepared meals or alcoholic beverages for immediate consumption.\n(b) Dealers that sell food products at retail are not subject to sales or use tax on any food product donated to a food bank or to an organization determined to be currently exempt from federal income tax pursuant to s. 501(c) of the Internal Revenue Code of 1986, as amended.\n(9) Food stamps and vouchers.\n(a) Food products are exempt when purchased with food stamps issued by the United States Department of Agriculture, or with Special Supplemental Food Program for Women, Infants, and Children (WIC) vouchers issued under authority of federal law.\n(b) When a purchase of food products is made partly with food stamps or vouchers and partly with cash or manufacturer\u2019s coupons, the food stamps or vouchers will first be used to defray the cost of the taxable food and drinks, less the value of any manufacturer\u2019s coupons, that can be purchased with the food stamps or vouchers. When the food stamps or vouchers are insufficient to purchase the taxable items, tax is due on the remaining sales price of taxable food and drinks.\n(10) Multiple items packages.\n(a) When a package contains both exempt food products and taxable tangible personal property (e.g., a basket of food and candy, a basket of nuts, or decorated cans or glasses filled with food items) and the tax-exempt food products are separately itemized and priced from the taxable", "start_char_idx": 1008782, "end_char_idx": 1012655, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bd96009e-8b33-419e-a349-ba22aa028139": {"__data__": {"id_": "bd96009e-8b33-419e-a349-ba22aa028139", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f5bf197a-a106-427d-bc5e-19696fe195b1", "node_type": null, "metadata": {}, "hash": "13781da7c07aa33da462c83169cd381d88f54607b86757b8d99cc6f65957a5dc"}, "3": {"node_id": "948f78f5-6080-4be4-999d-22d6a5f0cf41", "node_type": null, "metadata": {}, "hash": "ec17fd2c018998b597deb0e6bf059ffb7316f57cba5458adfb355ee2399921e8"}}, "hash": "e3b02f66e5771aea8e5ba86fab22796b51528c622e8c9fa8cb0832ba11c14725", "text": "items) and the tax-exempt food products are separately itemized and priced from the taxable tangible personal property, no tax is due on the tax-exempt food products.\n(b) When the total charge for a package containing both exempt food products and taxable tangible personal property is a single charge, the application of tax depends upon the essential character of the complete package, as follows:\n1. When the taxable tangible personal property represents more than twenty-five (25) percent of the value of the package, the total charge is subject to tax.\n2. When the taxable tangible personal property represents twenty-five (25) percent or less of the value of the package, the total sale is exempt. The seller is required to pay tax on any taxable items included in the package that were purchased tax-exempt for the purposes of resale. The cost price of any promotional items included in the package is subject to tax.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), (20), 212.05(1)(a)1.a., 212.06(1)(a), 212.07(2), 212.08(1), (4)(a)1., (7)(oo), (pp) FS. History\u2013New 10-7-68, Amended 6-16-72, 9-28-78, 10-29-81, Formerly 12A-1.11, Amended 12-8-87, 1-2-89, 8-10-92, 6-19-01, 4-17-03, 11-3-09, 1-12-11, 6-6-11.\n12A-1.0115 Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies.\n(1) SCOPE.\n(a) The purpose of this rule is to clarify the application of tax on food products generally served, prepared, or sold in or by restaurants, lunch counters, cafeterias, caterers, hotels, taverns, or other like places of business where food products are sold for immediate consumption on the seller\u2019s premises or packaged or wrapped and taken away from the seller\u2019s premises.\n(b) Rule 12A-1.011, F.A.C., is intended to clarify the application of tax to the sale of food products generally sold by grocery stores, convenience stores, supermarkets, bakeries, fish markets, produce markets, and other like places of business, the sale of bakery products by bakeries, pastry shops, and like establishments, and the sale of drinking water or ice.\n(2) Food products served, prepared, or sold in or by restaurants or similar places of business.\n(a) Food products served, prepared, or sold in or by restaurants, lunch counters, cafeterias, hotels, taverns, or other similar places of business are subject to tax.\n(b) Food products that are furnished, prepared, or served for consumption at tables, chairs, or counters or from trays, glasses, dishes, or other tableware are subject to tax. The food products are subject to tax, even though the tables, chairs, or counters and the trays, glasses, dishes, and other tableware may be provided by a person with whom the dealer contracts to furnish, prepare, or serve the food products to others.\n(c) Food products that are ordinarily sold for immediate consumption on the seller\u2019s premises or near a location at which parking facilities are provided primarily for the use of patrons in consuming the products purchased at the location are subject to tax. The food products remain subject to tax even when the product is sold on a \u201ctake out\u201d or \u201cto go\u201d basis and are packaged or wrapped and taken away from the dealer\u2019s facility. The customary practices prevailing at the dealer\u2019s facility will be used to determine whether a food product is sold for immediate consumption at the selling facility. The premises of a caterer, with respect to catered meals or beverages, is the place where such meals or beverages are", "start_char_idx": 1012627, "end_char_idx": 1016225, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "948f78f5-6080-4be4-999d-22d6a5f0cf41": {"__data__": {"id_": "948f78f5-6080-4be4-999d-22d6a5f0cf41", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bd96009e-8b33-419e-a349-ba22aa028139", "node_type": null, "metadata": {}, "hash": "e3b02f66e5771aea8e5ba86fab22796b51528c622e8c9fa8cb0832ba11c14725"}, "3": {"node_id": "dc0539a2-6620-4fbf-95c2-ad6609f0c48a", "node_type": null, "metadata": {}, "hash": "2e95d769018f60a9ff493dd25b1c2e016d444565b44be288a9bdc07dcb2345b7"}}, "hash": "ec17fd2c018998b597deb0e6bf059ffb7316f57cba5458adfb355ee2399921e8", "text": "meals or beverages, is the place where such meals or beverages are served.\n(d) Restaurants, lunch counters, cafeterias, hotels, taverns, or other like places of business that also maintain a separate department that includes groceries are not required to collect tax on tax-exempt sales of food products, as provided in Rule 12A-1.011, F.A.C., when separate records are maintained for the separate department; however, food products that are sold as prepared food through a separate department are subject to tax.\n(3) Vending machines and mobile vendors. Food products sold through a vending machine, push cart, motor vehicle, or any other form of vehicle are subject to tax. Drinking water in bottles, cans, or other containers sold through a vending machine, push cart, motor vehicle, or any other form of vehicle is exempt. See Rule 12A-1.044, F.A.C., for sales through vending machines.\n(4) Coupons, discounts, and donated food products.\n(a) When a dealer sells two meals for the price of one meal, the dealer is required to collect tax on the total amount charged. No tax is due on the second meal.\n(b) The sale of a meal ticket or coupon book to be redeemed for the purchase of taxable food products is not subject to tax at the time of sale. When the ticket or coupon is redeemed by a customer, the seller is required to collect the tax on the total consideration received, including the value of the ticket or coupon redeemed and any additional compensation received by the seller.\n(c) When the seller provides a customer taxable food products without charge after purchasing a designated number of taxable food products, tax is due on the sales price of the taxable food products sold. No tax is due on the item provided to the customer without charge. For example, a sandwich shop offers customers a coupon that will entitle the customer to receive a free sandwich after purchasing five sandwiches. When the customer\u2019s coupon indicates that the customer has purchased five sandwiches, the customer redeems the coupon for the free sandwich. The sandwich shop is required to collect tax on the sale of the first five sandwiches. No tax is due on the sandwich provided, without charge, to the customer, who has purchased the required five sandwiches.\n(d) Dealers that sell food products at retail are not subject to tax on any food or beverage donated to a food bank or to an organization determined to be currently exempt from federal income tax pursuant to s. 501(c) of the Internal Revenue Code of 1986, as amended.\n(5) Food products sold or furnished by restaurants or similar places of business to employees.\n(a) Food products furnished by an employer to its employees are not subject to tax, provided no cash changes hands as payment for the food products furnished and the assigned value of the food products is not required to be reported as income to the employee for federal income tax purposes.\n(b) Food products sold by a restaurant to its employees are subject to tax.\n(c) Food products consumed by the owner and his family are not subject to sales tax.\n(6) Transportation companies.\n(a) Food products sold ready for immediate consumption by airlines, railroads (except Amtrak), vessels, or other transportation companies to their passengers, while within Florida, are subject to tax. A transportation company may extend a copy of its Annual Resale Certificate to the selling dealer instead of paying tax on the purchase of food products ready for immediate consumption for purposes of resale to its passengers.\n(b)1. Transportation companies, except Amtrak, are required to pay tax on their purchases of meals and food products ready for immediate consumption when:\na. The food products are delivered to the transportation company in this state, whether consumed in this state or outside this state;\nb. The food products are furnished to the passengers; and,\nc. There is no separately itemized charge to the passenger for the food product.\n2. For the partial exemption available to airlines,", "start_char_idx": 1016249, "end_char_idx": 1020261, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dc0539a2-6620-4fbf-95c2-ad6609f0c48a": {"__data__": {"id_": "dc0539a2-6620-4fbf-95c2-ad6609f0c48a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "948f78f5-6080-4be4-999d-22d6a5f0cf41", "node_type": null, "metadata": {}, "hash": "ec17fd2c018998b597deb0e6bf059ffb7316f57cba5458adfb355ee2399921e8"}, "3": {"node_id": "b7a407e4-896e-45c8-b4dc-5ce23ee1e73a", "node_type": null, "metadata": {}, "hash": "f7e370b414ac8277195df88027b39032661cfabdb1bfd7c93599f42bad5d3b98"}}, "hash": "2e95d769018f60a9ff493dd25b1c2e016d444565b44be288a9bdc07dcb2345b7", "text": "passenger for the food product.\n2. For the partial exemption available to airlines, see Section 212.0598, F.S. For the partial exemption available to vessels engaged in interstate or foreign commerce under Section 212.08(8), F.S., see Rule 12A-1.0641, F.A.C.\n(c) The purchase or sale of food products ready for immediate consumption by Amtrak, an instrumentality of the United States government, is not subject to tax.\n(7) Gratuities.\n(a) Any charge made by a dealer to a customer for gratuities, tips, or similar charges is a part of the taxable sales price of the food or drinks except when:\n1. The charge is separately stated as a gratuity, tip, or other charge on the customer\u2019s receipt or other tangible evidence of sale; and,\n2. The dealer receives no monetary benefit from the gratuity. Money withheld by the dealer for purposes of payment of the employee\u2019s share of social security or federal income tax or any fee imposed by a credit card company on the amount of the gratuity, or money withheld pursuant to judicial or administrative orders, is not a monetary benefit for purposes of this rule.\n(b) The charge for room service made by hotels for serving meals in guests\u2019 rooms is included in the total price of the meal and is subject to tax.\n(c) Service charges, minimum charges, corkage fees, setup fees, or similar charges imposed by a restaurant, tavern, nightclub, or other like place of business as part of the charge for furnishing, serving, or preparing food products are subject to tax.\n(d) The charge for the preparation of food products furnished by the customer to the preparer is subject to tax, whether prepared for immediate consumption on the preparer\u2019s premises or for consumption off the premises.\n(8) Food or drinks furnished with living or sleeping accommodations.\n(a) Food or drinks served or sold at community colleges, junior colleges, and other institutions of higher learning, or at fraternities and sororities, are subject to tax. If a lump sum amount is charged by the institution for living or sleeping accommodations and meals, a portion of the lump sum amount must be allocated to the sale of food or drinks to reasonably reflect the value of the food or drinks. Tax is due on the portion that is reasonably allocated to the sale of the food or drinks.\n(b)1. Public lodging establishments that advertise that they provide complimentary food and drinks are not required to pay sales or use tax on food or drinks when:\na. The food or drinks are furnished as part of a packaged room rate;\nb. No separate charge or specific amount is stated to the guest for such food or drinks;\nc. The public lodging establishment is licensed with the Division of Hotels and Restaurants of the Department of Business and Professional Regulation; and,\nd. The public lodging establishment rents or leases transient accommodations that are subject to sales and use tax.\n2. The public lodging establishment may extend a copy of its Annual Resale Certificate to the selling dealer to purchase food and drinks used for this purpose tax-exempt, as provided in Rule 12A-1.039, F.A.C.\n(9) Day nurseries and custodial camps. Day care facilities, nurseries, kindergartens, day camps, and custodial camps that primarily provide professional and personal supervisory and instructional services are not required to collect tax on their charges to the students or campers for providing food or drinks as part of their services. However, when the charges for furnishing food or drinks are separately itemized and separately priced to the student or camper, tax is required to be collected on the sales price of food or drinks.\n(10) Meals served at labor camps.\n(a) Labor camps and commercially operated public housing quarters are operated to house and feed workers on a contract basis. The provisions of this subsection are intended to provide the taxability of the housing and meals provided to workers under such", "start_char_idx": 1020245, "end_char_idx": 1024164, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b7a407e4-896e-45c8-b4dc-5ce23ee1e73a": {"__data__": {"id_": "b7a407e4-896e-45c8-b4dc-5ce23ee1e73a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "dc0539a2-6620-4fbf-95c2-ad6609f0c48a", "node_type": null, "metadata": {}, "hash": "2e95d769018f60a9ff493dd25b1c2e016d444565b44be288a9bdc07dcb2345b7"}, "3": {"node_id": "59e24961-5078-4fd5-8846-a731d1212ee4", "node_type": null, "metadata": {}, "hash": "ca9076a14dfba83bf9423a9cb7171b1c0514cd7e695933e7c6ec2de825093adc"}}, "hash": "f7e370b414ac8277195df88027b39032661cfabdb1bfd7c93599f42bad5d3b98", "text": "are intended to provide the taxability of the housing and meals provided to workers under such contracts.\n(b) When the contract provides for meals, and no housing is furnished under the contract, the charge for the meals is subject to tax.\n(c)1. When the contract provides for housing and meals for the workers, the charge for meals is subject to tax.\n2. When the contract provides for housing for the workers, but the workers buy groceries and prepare their own meals, no tax is due on the prepared meals.\n(d) Workers residing in public housing quarters or labor camps may enter into agreements under which one worker is appointed to purchase groceries and prepare all meals. The worker may be selected and directed by the group of workers or may be designated and directed by the employer. The employer may deduct from each employee\u2019s wages the pro rata share of the groceries purchased for the group or a contracted charge for the meals prepared and served by the employer\u2019s designated cook.\n1. When the employees select the designated worker to purchase groceries and prepare meals, no tax is due on the amount deducted by the employer for each employee\u2019s pro rata share of the cost of the groceries purchased by the designated worker.\n2. When the employer selects the worker to be the designated cook who prepares all meals, tax is due on the amount deducted from the employee\u2019s wages by the employer for the meals.\n(11) Hospitals and homes for the aged.\n(a) Meals furnished to residents of homes for the aged, as defined in section 212.08(7)(i), F.S., are exempt.\n(b) Meals furnished to patients and inmates of any hospital or other institution designed and operated primarily for the care of persons who are ill, aged, infirm, mentally or physically incapacitated, or for any reason dependent upon special care or attention are exempt.\n(c) Meals sold and delivered as a charitable function by a nonprofit volunteer organization to handicapped, elderly, or indigent persons at their residences are exempt.\n(12) Nonprofit organizations; social or civic clubs.\n(a) Food or drinks sold at fundraisers and similar types of events are subject to tax, unless such sales qualify as occasional sales, as provided in Rule 12A-1.037, F.A.C. \n(b) Organizations that hold a valid Florida Consumer\u2019s Certificate of Exemption may extend a copy of their certificate to purchase meals and beverages used in the normal nonprofit activities of the organization tax-exempt.\n(c) Food or drinks sold by a religious institution that holds a valid Florida Consumer\u2019s Certificate of Exemption and has an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on are exempt.\n(d) Food or drinks served or sold to or by social, civic, and similar organizations are subject to tax.\n(e) Unless specifically exempt, when charges for meals and beverages to members of an organization are separately itemized and priced from the dues for membership, the charges for meals and beverages are subject to tax. If the organization indicates on its dues invoices, membership billing statements, dues notices, or membership applications that a specified portion of the dues payment is attributed to the furnishing of meals and beverages, the specified portion attributed to the furnishing of the meals and beverages is subject to tax.\n(f)1. Sales of food or drink by qualified veterans\u2019 organizations in connection with customary veterans\u2019 organization activities to members of qualified veterans\u2019 organizations are exempt. This exemption includes all food, as well as alcoholic and nonalcoholic beverages. Qualifed veterans\u2019 organizations are nationally chartered or recognized veterans\u2019 organizations which hold current exemptions from federal income tax under s. 501(c)(4) or (19) of the Internal Revenue Code.\n2. Qualified veterans\u2019 organizations must hold a Consumer\u2019s Certificate of Exemption (Form", "start_char_idx": 1024158, "end_char_idx": 1028102, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "59e24961-5078-4fd5-8846-a731d1212ee4": {"__data__": {"id_": "59e24961-5078-4fd5-8846-a731d1212ee4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b7a407e4-896e-45c8-b4dc-5ce23ee1e73a", "node_type": null, "metadata": {}, "hash": "f7e370b414ac8277195df88027b39032661cfabdb1bfd7c93599f42bad5d3b98"}, "3": {"node_id": "ff0fddd5-5364-40ce-8f87-f5750917be2c", "node_type": null, "metadata": {}, "hash": "4104eed8e71f047077bb6c65e3bd8497f8209bdb0859ca9c24a5f89e75291471"}}, "hash": "ca9076a14dfba83bf9423a9cb7171b1c0514cd7e695933e7c6ec2de825093adc", "text": "organizations must hold a Consumer\u2019s Certificate of Exemption (Form DR-14) to qualify for this exemption. For more information about Consumer\u2019s Certificates of Exemption, including the application process, please see Rule 12A-1.038, F.A.C.\n3. A qualified veterans\u2019 organization that is registered as a sales and use tax dealer may cancel its Sales and Use Tax Certificate of Registration (Form DR-11) if the only reason for holding the certificate is for the sole purpose of collecting and remitting sales tax on sales of food or drink to members of veterans\u2019 organizations. If the organization collects sales tax on any other type or types of transactions, then they must be registered as a sales and use tax dealer.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), (20), 212.05(1)(a)1.a., 212.06(1)(a), 212.07(1)(b), (2), 212.08(1), (4)(a)1., (6), (7), (7)(i), (k), (m), (n), (oo), (pp), 212.18(3)(c), 213.37 FS. History\u2013New 11-3-09, Amended 1-10-17.\n12A-1.012 Repossessed Merchandise and Bad Debts.\n(1) Repossessions:\n(a) The repossession of tangible personal property by the seller or the lienholder is not subject to tax.\n(b) The redemption of repossessed tangible personal property by the debtor prior to the sale of the repossessed property is not subject to tax.\n(c) The subsequent sale of repossessed tangible personal property is subject to tax.\n(d) A dealer who collected and remitted sales tax to the Department on the selling price of tangible personal property sold under a retail installment, title loan, retain title, conditional sale, or similar contract in which the dealer retains a security interest in the property may, upon repossession of the property, take credit on a subsequent tax return for, or obtain a refund of, that portion of the tax that is applicable to the unpaid balance of the contract. The credit or refund is based on the ratio that the total tax bears to the unpaid balance of the sales price, excluding finance or other nontaxable charges. A credit or refund must be claimed within 12 months following the month in which the property was repossessed.\n(e) When a dealer claims a tax credit or a refund of tax paid on tangible personal property sold and repossessed, the dealer must complete a Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property (Form DR-95B, incorporated by reference in Rule 12A-1.097, F.A.C.).\n(f) The dealer may claim a tax credit or refund on tangible personal property, including any aircraft, boat, mobile home, motor vehicle, or any other titled property sold by the dealer for which the dealer holds a security interest in the property under the terms of a retail installment, title loan, retain title, conditional sale, or similar contract when:\n1. The dealer sold the property and remitted Florida sales tax to the Department;\n2. The dealer financed the property, or the property was financed by a financing institution with recourse;\n3. The property was subsequently repossessed upon default of the terms of the contract by the purchaser of the property; and,\n4. The dealer acquired ownership of the repossessed property (e.g., certificate of title or other evidence establishing possession and ownership of the repossessed property).\n(g) When claiming a tax credit or refund, the dealer must complete a Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property (Form DR-95B, incorporated by reference in Rule 12A-1.097, F.A.C.). When claiming a tax credit, the completed Form DR-95B must be retained with the dealer\u2019s applicable sales and use tax return. When claiming a tax refund, a Sales and Use Tax Application for Refund (Form DR-26S, incorporated by reference in Rule 12-26.008,", "start_char_idx": 1028123, "end_char_idx": 1031843, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ff0fddd5-5364-40ce-8f87-f5750917be2c": {"__data__": {"id_": "ff0fddd5-5364-40ce-8f87-f5750917be2c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "59e24961-5078-4fd5-8846-a731d1212ee4", "node_type": null, "metadata": {}, "hash": "ca9076a14dfba83bf9423a9cb7171b1c0514cd7e695933e7c6ec2de825093adc"}, "3": {"node_id": "49b39155-d743-4fdc-b6d9-aa6eac5f3357", "node_type": null, "metadata": {}, "hash": "7f3924f334f46e1f81b6d7b8fc371afe72c78ed25aefc72372ae6083918ffe3b"}}, "hash": "4104eed8e71f047077bb6c65e3bd8497f8209bdb0859ca9c24a5f89e75291471", "text": "(Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.), the completed Form DR-95B, and the information and documentation required to be included with Form DR-26S must be filed with the Department.\n(h) Dealers must retain documentation required to establish the right to a credit or refund, including the retail installment, title loan, retain title, conditional sale, or similar contract, and documents establishing ownership or title to the property after repossession. The records required in this subsection must be maintained by the dealer until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S., and must be made available to the Department upon request.\n(2) Bad Debts.\n(a)1. A dealer, who reported and paid the tax imposed by Chapter 212, F.S., on an account later determined to be a bad debt, may take a credit or obtain a refund for any tax paid by him on the unpaid balance due on worthless accounts within 12 months following the month in which the bad debt has been charged off for federal income tax purposes or, if the dealer is not required to file federal income tax returns, within 12 months following the month in which the bad debt has been charged off in accordance with generally accepted accounting principles. Any refund applied for, or credit taken from the amount of tax to be reported on the dealer\u2019s sales and use tax return, shall be within 12 months following the period in which the account is found to be worthless. That period is defined as any time within the dealer\u2019s fiscal year in which the account is charged off for federal income tax purposes or, if the dealer is not required to file federal income tax returns, any time within the dealer\u2019s fiscal year in which the account is charged off in accordance with generally accepted accounting principles.\n2.a. If the amount of an account found to be worthless and charged off is comprised in part of nontaxable receipts, such as interest, insurance, and other charges exempt from sales or use tax, and in part of taxable receipts upon which tax has been paid, a bad debt deduction may be claimed only with respect to the unpaid amount upon which tax has been paid. In determining that amount, all payments and credits to the account shall be applied in proportion against the various elements comprising the amount the purchaser contracted to pay.\nb. No deduction is allowable for expenses incurred by the dealer in attempting to enforce collection of any account receivable, or for that portion of a debt recovered that is retained by or paid to a third party as compensation for services rendered in collecting the account.\nc. If the tax rate in effect at the time of the sale is different from the rate in effect at the time that the bad debt is charged off, the amount of the credit or refund shall be adjusted to reflect the rate that was in effect when the sale was made.\nd. If the dealer maintains a reserve for bad debts, only actual charges against the reserve account representing uncollectible debts or accounts may be deducted for sales tax bad debt purposes. Contributions to the reserve account are not deductible as a sales tax bad debt.\n(b) If a dealer recovers in whole, or in part, amounts previously claimed as bad debt credits or refunds, the amount so collected shall be included in the first sales and use tax return filed after such collection occurred.\n(c)1. A dealer claiming a bad debt credit or refund must be able to substantiate the validity of such credit or refund by maintaining records of the following:\na. The name of the purchaser;\nb. The original date of sale or sales giving rise to the bad debt;\nc. The original taxable amount of the transaction;\nd. The amount of tax remitted to the Florida Department of Revenue on the original transaction;\ne. The amount of interest, finance or service charges incorporated in the debt;\nf. All payments or other credits applied to the account of the purchaser;\ng. The portion of the debt or account", "start_char_idx": 1031852, "end_char_idx": 1035875, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "49b39155-d743-4fdc-b6d9-aa6eac5f3357": {"__data__": {"id_": "49b39155-d743-4fdc-b6d9-aa6eac5f3357", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ff0fddd5-5364-40ce-8f87-f5750917be2c", "node_type": null, "metadata": {}, "hash": "4104eed8e71f047077bb6c65e3bd8497f8209bdb0859ca9c24a5f89e75291471"}, "3": {"node_id": "59659b6b-82df-41b2-8da3-292e02cc7745", "node_type": null, "metadata": {}, "hash": "e71b63a83471b4859cfc7e39393d6f16bda4f947e562167a594013a28a7378c6"}}, "hash": "7f3924f334f46e1f81b6d7b8fc371afe72c78ed25aefc72372ae6083918ffe3b", "text": "to the account of the purchaser;\ng. The portion of the debt or account representing a charge that was not subject to tax on the original transaction;\nh. The date the bad debt was charged off for federal income tax purposes or, if the dealer is not required to file federal income tax returns, the date the bad debt was charged off in accordance with generally accepted accounting principles;\ni. The taxable amount charged off for federal income tax purposes or, if the dealer is not required to file federal income tax returns, the taxable amount charged off in accordance with generally accepted accounting principles;\nj. The amount of tax credit or refund claimed for the bad debt;\nk. Evidence that the uncollectible portion on which tax was paid has been charged off as a bad debt for federal income tax purposes or, if the dealer is not required to file federal income tax returns, evidence that the uncollectible portion on which tax was paid has been charged off in accordance with generally accepted accounting principles.\n2. These records must be maintained until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S., and shall be made available to the Department upon request.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.06(1), 212.13(2), 212.17(1), (2), (3), 212.18(2), 213.35, 215.26 FS. History\u2013New 10-7-68, Amended 1-17-71, 6-16-72, 2-21-77, 9-28-78, 7-20-82, Formerly 12A-1.12, Amended 12-13-88, 2-16-93, 4-16-18.\n12A-1.014 Refunds and Credits for Sales Tax Erroneously Paid.\n(1) When a dealer refunds the sales, lease, or rental price of admissions, tangible personal property, transient rentals, real property, or services upon which tax has been paid by the purchaser or lessee to the dealer and remitted by the dealer to the state, the dealer shall also refund the tax paid by the purchaser. If, in lieu of a refund of the sale price, the dealer credits such amount on the purchaser\u2019s account, a corresponding credit for sales tax previously paid by the customer shall be made.\n(2) A dealer who has paid tax on property acquired for use may take a credit, or obtain a refund, for the amount of tax paid on the acquired property if:\n(a) The dealer sells the property within 3 years from the date of payment of the tax; and,\n(b) The dealer did not use the property prior to the date of sale.\n(3) Whenever a dealer credits a customer with tax on returned merchandise or for tax erroneously collected, the dealer must refund such tax to the customer before the dealer\u2019s claim to the State for credit or refund will be approved.\n(4) A taxpayer who has overpaid tax to a dealer, or who has paid tax to a dealer when no tax is due, must secure a refund of the tax from the dealer and not from the Department of Revenue.\n(5)(a) Any dealer entitled to a refund of tax paid to the Department of Revenue may seek a refund by filing an Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.) with the Department within 3 years after the date the tax was paid. Form DR-26S must meet the requirements of Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C.\n(b) In lieu of a refund to which the dealer is entitled, the dealer may take a credit on the dealer\u2019s sales and use tax return within 3 years after the date the tax was paid in accordance with the timing provisions of Section 215.26(2), F.S.\n(6) Any dealer who takes a credit, or applies for a refund, for tax paid", "start_char_idx": 1035869, "end_char_idx": 1039390, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "59659b6b-82df-41b2-8da3-292e02cc7745": {"__data__": {"id_": "59659b6b-82df-41b2-8da3-292e02cc7745", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "49b39155-d743-4fdc-b6d9-aa6eac5f3357", "node_type": null, "metadata": {}, "hash": "7f3924f334f46e1f81b6d7b8fc371afe72c78ed25aefc72372ae6083918ffe3b"}, "3": {"node_id": "b8f90d8b-2c77-4d06-bc65-92c393ae96e5", "node_type": null, "metadata": {}, "hash": "31b9d01fcbaee70cf5ba4852ddc2898edafe609e9f734596f0723570b2d6df59"}}, "hash": "e71b63a83471b4859cfc7e39393d6f16bda4f947e562167a594013a28a7378c6", "text": "Any dealer who takes a credit, or applies for a refund, for tax paid to the state is required to keep and preserve all information and documentation necessary to substantiate the dealer\u2019s entitlement to a refund or credit of tax paid until tax imposed under chapter 212, F.S., may no longer be determined and assessed under Section 95.091, F.S.\nCross Reference \u2013 Rules 12A-1.007, 12A-1.034 and 12A-1.096, and rule Chapter 12-26, F.A.C.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.12(6), 212.17(1), 213.255(1), (2), (3), 213.35, 213.255(1), (2), (3), 215.26(2) FS. History\u2013New 10-7-68, Amended 1-17-71, 6-16-72, 10-21-75, 9-28-78, 11-15-82, 10-13-83, Formerly 12A-1.14, Amended 6-10-87, 1-2-89, 8-10-92, 3-17-93, 1-3-96, 3-20-96, 6-19-01, 4-17-03, 5-9-13.\n12A-1.0141 Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures.\nRulemaking Authority 212.08(5)(p), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.08(5)(p), 212.085, 213.255(1), (2), (3), 215.26(2) FS. History\u2012New 6-19-01, Amended 4-17-03, Repealed 12-18-07.\n12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies.\nRulemaking Authority 212.08(7)(ccc), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.08(7)(ccc), 213.255, 215.26, 377.801-.806 FS. History\u2013New 6-4-08, Repealed 1-25-12.\n12A-1.0143 Manufacturing and Spaceport Investment Incentive Program Tax Refunds.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 213.255, 215.26, 288.1083 FS. History\u2013New 6-6-11, Repealed 1-8-19.\n12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.08(7)(hhh), 213.255 FS. History\u2013New 1-17-13, Repealed 4-16-18.\n12A-1.013 Credit for Taxes Paid in Error.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(a), 212.06(1), (2), 212.17(1), 215.26(2) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.13, Repealed 6-19-01.\n12A-1.0141 Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures.\nRulemaking Authority 212.08(5)(p), 212.17(6), 213.18(2), 213.06(1) FS. Law Implemented 212.08(5)(p), 212.085, 213.255(1), (2), (3), 215.26(2) FS. History\u2013New 6-19-01, Amended 4-17-03, Repealed 12-18-07.\n12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy", "start_char_idx": 1039394, "end_char_idx": 1041994, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b8f90d8b-2c77-4d06-bc65-92c393ae96e5": {"__data__": {"id_": "b8f90d8b-2c77-4d06-bc65-92c393ae96e5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "59659b6b-82df-41b2-8da3-292e02cc7745", "node_type": null, "metadata": {}, "hash": "e71b63a83471b4859cfc7e39393d6f16bda4f947e562167a594013a28a7378c6"}, "3": {"node_id": "c4051847-de35-4417-9ce0-7f4dd06652e2", "node_type": null, "metadata": {}, "hash": "de5a8f6daf692b30bab86da3a11c75a3187aeffd1c89a62b5efb6eba1f6c3aa0"}}, "hash": "31b9d01fcbaee70cf5ba4852ddc2898edafe609e9f734596f0723570b2d6df59", "text": "on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies.\nRulemaking Authority 212.08(7)(ccc), 212.17(6), 213.18(2), 213.06(1) FS. Law Implemented 212.08(7)(ccc), 213.255, 213.26, 377.801-.806 FS. History\u2013New 6-4-08, Repealed 1-25-12.\n12A-1.0143 Manufacturing and Spaceport Investment Incentive Program Tax Refunds.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 213.255, 215.26, 288.1083 FS. History\u2013New 6-6-11, Repealed 1-8-19.\n12A-1.015 Industrial Gases.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), 212.05, 212.08(2), (6), (7)(o) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.15, Repealed 7-12-10.\n12A-1.016 Sales; Installation Charges.\n(1) \u201cSale\u201d means any transfer of title or possession or both, exchange, barter, license, lease or rental, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration.\n(2) \u201cSales price\u201d means the total amount paid for tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest charged, losses or any other expense whatsoever. Sales price also includes the consideration for a transaction which requires both labor and material to alter, remodel, maintain, adjust or repair tangible personal property. Trade-ins or discounts allowed and taken at the time of sale shall not be included within the purview of this subsection.\n(3)(a) The total consideration received for labor or services used in installing tangible personal property which is sold and does not become a part of realty, is taxable even though such charge may be separately stated.\n(b) Contractors and manufacturers who furnish and install the following items are considered to be retail dealers and are required to charge sales tax on the full price, including installation and any other charges:\n1. Carpets, except those that become real property (See Rule 12A-1.051, F.A.C.);\n2. Drapes, slipcovers, bedspreads, curtains, blinds, shades, etc.;\n3. Garbage can receptacles;\n4. Household appliances;\n5. Lawn markers;\n6. Mail boxes;\n7. Mirrors, except those that become real property (See Rule 12A-1.051, F.A.C.);\n8. Portable ice machines;\n9. Precast clothesline poles;\n10. Radio and television antennas;\n11. Rugs;\n12. Stepping stones;\n13. Window air conditioning units; and,\n14. Equipment used to provide communications services, as defined in Section 202.11(2), F.S., that is installed on a customer\u2019s premises.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15)(a), (16), 212.05 FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.16, Amended 12-13-88, 10-2-01.\n12A-1.0161 Sales and Use Tax on Services; Sale for Resale.\n(1)(a) A tax is imposed on the sale at retail or use in this state of nonresidential pest control services described in Rule 12A-1.009, F.A.C., nonresidential cleaning services described in Rule 12A-1.0091,", "start_char_idx": 1041982, "end_char_idx": 1045205, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c4051847-de35-4417-9ce0-7f4dd06652e2": {"__data__": {"id_": "c4051847-de35-4417-9ce0-7f4dd06652e2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b8f90d8b-2c77-4d06-bc65-92c393ae96e5", "node_type": null, "metadata": {}, "hash": "31b9d01fcbaee70cf5ba4852ddc2898edafe609e9f734596f0723570b2d6df59"}, "3": {"node_id": "5ad6557f-2b57-4b01-87f9-478c4db60d73", "node_type": null, "metadata": {}, "hash": "852a5765302bf651ca9451ed919bf0c64dbc23c4f026b3d4a607f4b8c1aafa70"}}, "hash": "de5a8f6daf692b30bab86da3a11c75a3187aeffd1c89a62b5efb6eba1f6c3aa0", "text": "nonresidential cleaning services described in Rule 12A-1.0091, F.A.C., and detective burglar protection, and other protection services described in Rule 12A-1.0092, F.A.C. The tax is imposed at the rate of 6 percent of the total sales price or cost price of such service. The tax shall be computed on each taxable sale or use of a service for the purpose of remitting the amount of tax due the state, and shall include each and every such retail sale or use of a service. The charge for services performed within this state but used or consumed outside this state by the purchaser is exempt from tax.\n(b) For the purposes of this rule, a service shall mean those services enumerated in paragraph (a) above.\n(2)(a) The use tax on services shall apply to the use of a taxable service purchased within or outside this state when the primary benefit of the service is used or consumed in this state and at the time of purchase the sales tax could not be or was not imposed. The primary benefit of the service is presumed to be used or consumed in Florida and subject to use tax when:\n1. The real property is located in Florida, if the service is applied to or otherwise directly relates to the real property; or\n2. The situs or permanent location of tangible personal property is in Florida, if the service is applied to or otherwise directly relates to the tangible personal property; or\n3. The direct result of the service applies to activities of the purchaser in Florida, if the service is unrelated to real property or tangible personal property; or\n4. The service is performed for or primarily benefits the estate of a decedent whose last established residency was in Florida.\n(b) For the purposes of subparagraph (a)3. above, a purchaser shall be considered a purchaser in Florida if the purchaser is an individual acting in a nonbusiness capacity and resides in this state, on a permanent or temporary basis, at the time the purchase is made; or if the purchaser is a business with Florida nexus.\n(c) For the purposes of paragraph (a) above, if the purchaser can demonstrate to the satisfaction of the Department that the benefit of the service was used or consumed outside this state, the service shall be deemed to be used or consumed outside this state. In determining whether the benefit of a service is used or consumed in this state the Department shall consider: all of the facts and circumstances surrounding the transaction; and whether the result of the service could give rise to a cause of action in Florida under Section 48.193, F.S. The seller of services subject to tax shall maintain a monthly log for each transaction involving the charge for services performed in this state but used or consumed outside this state. The log must identify the purchaser\u2019s:\n1. Name, location, and mailing address;\n2. Federal employer identification number, if a business, or social security number, if an individual;\n3. Identify the service sold, the price of that service, and the date of sale;\n4. The reason for the exemption; and,\n5. The sales invoice number.\n(3) Services by employees to their employers are exempt.\n(a) In determining whether a person is an employee, the Department will consider the following indicia:\n1. Whether the person is paid a wage or salary;\n2. Whether the \u201cemployer\u201d is required to withhold income tax from the person\u2019s wage or salary;\n3. Whether F.I.C.A. is required to be paid by the \u201cemployer\u201d; or\n4. Whether the \u201cemployer\u201d is required to make unemployment insurance contributions on behalf of the person.\n(b)1. However, if all of the indicia mentioned above are present, the person is nevertheless not an employee if he is acting in the capacity of an independent contractor. A person may be an employee even if one or more of the indicia are not present and he is not acting as an independent contractor.\n2. Example: D is a detective who works for Agency A. Agency A pays him $30.00 per hour. Agency A withholds income tax from the money paid to D. Agency A treats D as an employee and controls the details of his work.", "start_char_idx": 1045218, "end_char_idx": 1049276, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5ad6557f-2b57-4b01-87f9-478c4db60d73": {"__data__": {"id_": "5ad6557f-2b57-4b01-87f9-478c4db60d73", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c4051847-de35-4417-9ce0-7f4dd06652e2", "node_type": null, "metadata": {}, "hash": "de5a8f6daf692b30bab86da3a11c75a3187aeffd1c89a62b5efb6eba1f6c3aa0"}, "3": {"node_id": "9494ccb7-eac6-4117-8426-8945d6d70c92", "node_type": null, "metadata": {}, "hash": "1ab6e94c2f91dfc6185c249aa836cf1c979aadb444ce51a14131e87f90ca4281"}}, "hash": "852a5765302bf651ca9451ed919bf0c64dbc23c4f026b3d4a607f4b8c1aafa70", "text": "Agency A treats D as an employee and controls the details of his work. D is covered by Agency A\u2019s workers\u2019 compensation insurance. D is an employee working for wage or salary. His service rendered to Agency A are not subject to sales tax.\n(c)1. A person who provides services for a company on a fee basis is not an employee of the company where the company exercises no direct control over the details of performance of that person\u2019s duties beyond general statements about the scope and nature of that person\u2019s obligations under the contract between that person and the company. In addition, where fees paid to that person are not subject to withholding taxes or social security taxes, that person is not considered an employee of the company. Therefore, that person\u2019s taxable services are subject to sales tax.\n2. Example: B and Company X are cleaning service contractors. B provides cleaning services for Company X\u2019s customers, all of which are located in Florida. Company X does not control the details of B\u2019s work, pays B a fee, and is not required by applicable law to make unemployment insurance contributions on behalf of B. B is not an employee. B is an independent contractor in business for himself. B\u2019s cleaning services are subject to tax. B would be required to register as a dealer, to collect the tax from Company X, and to remit the same to the state, unless Company X is purchasing B\u2019s services for resale. See subsection (5) below.\n(d) Advisory services provided by corporate directors and board members to their respective corporation(s) are exempt.\n(4) A sale of a service is a sale for resale and is exempt from sales tax when the service is later sold under the following conditions:\n(a) The service provides a direct and identifiable benefit to a single client or customer of the purchaser; and,\n(b) The purchaser of the service buys the service pursuant to a written contract (or other evidence sufficient for audit purposes) with the seller which specifically designates the client or customer on whose behalf the purchaser is buying the service; and,\n(c) The purchaser of the service separately states the value of the service in the charge for the service when it is subsequently sold to the purchaser\u2019s client or customer; and,\n(d) The selling dealer complies with the provisions of Rule 12A-1.039, F.A.C., with regard to documenting sales for resale.\n(5) Service providers are considered the ultimate consumers of any tangible personal property used in providing their services. As such, the service provider is liable for the sales and use tax on any purchases of tangible personal property used in providing the services.\n(6) If a transaction involves both the sale of a taxable service as provided in subsection (1) above, and the sale of a service that is not taxable, or if it involves both the sale of a taxable service and the sale or use of property that is not subject to sales or use tax, the charges shall be separately identified and stated with respect to the taxable and nontaxable portions of the transaction. The tax shall apply to the transaction to the extent that the consideration paid in connection with the transaction is payment for the sale of taxable services. Failure to separately state the charges shall create a presumption that the entire transaction is a taxable service. The burden shall be on the seller of the service or the purchaser of the service, whichever is applicable, to overcome this presumption by providing documentary evidence (i.e., time sheets, schedules, receipts, or other documents which support activities) as to the amount of the transaction that is exempt from tax. If the Department determines that the taxable and exempt portions of a transaction are inaccurately stated, the Department is authorized to adjust such portions with support by substantial competent evidence.\n(7) The exemption from tax in Section 212.08(7)(v), F.S., of service transactions that involve sales of tangible personal property as inconsequential elements does not apply to services taxable as provided in this rule, but if the sale of such a service is taxed, it cannot also", "start_char_idx": 1049276, "end_char_idx": 1053412, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9494ccb7-eac6-4117-8426-8945d6d70c92": {"__data__": {"id_": "9494ccb7-eac6-4117-8426-8945d6d70c92", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5ad6557f-2b57-4b01-87f9-478c4db60d73", "node_type": null, "metadata": {}, "hash": "852a5765302bf651ca9451ed919bf0c64dbc23c4f026b3d4a607f4b8c1aafa70"}, "3": {"node_id": "4043438e-b656-444a-929b-3f75ba82bd50", "node_type": null, "metadata": {}, "hash": "3927d55548939843b44d2895d9993bed93d3a6f5a348c6eb5eac232ca3a3a56f"}}, "hash": "1ab6e94c2f91dfc6185c249aa836cf1c979aadb444ce51a14131e87f90ca4281", "text": "in this rule, but if the sale of such a service is taxed, it cannot also be taxed as a sale of tangible personal property.\n(8) Any person, whether registered or unregistered, who has purchased services either in this state or from out-of-state for use in this state without having paid sales tax on such services if subject to tax, is required to remit use tax on the cost price of such service. If such person is registered, use tax is to be remitted with the dealer\u2019s sales and use tax return. If such person is unregistered, use tax is to be remitted on Form DR-15MO, Out-of-State Purchase Return (incorporated by reference in Rule 12A-1.097, F.A.C.).\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(b), (i), 212.06(1)(a), (2)(k), 212.07(1)(b), 212.08(7)(v) FS. History\u2013New 5-13-93, Amended 1-4-94, 10-17-94, 3-20-96, 4-2-00, 10-2-01, 4-17-03, 1-12-11.\n12A-1.017 Finance and Interest Charges and Carrying Charges on Installment Sales.\nThe amount paid by any purchaser as interest or as a finance charge is taxable unless such interest or finance charge is separately stated from the consideration received for the tangible personal property transferred in a retail sale. For example, where articles are sold in a taxable transaction under an installment payment arrangement, retail title contract or purchase money mortgage for a stated amount payable in installments at intervals over a period of time, the entire amount is taxable. If, on the other hand, a cash selling price is stated and interest and carrying charges are added thereto as separate and distinct items, only the cash selling price is taxable.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(16), 212.05(2), 212.06(1)(a), 212.07(2), 212.12(9) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.17, Amended 4-2-00.\n12A-1.018 Trade and Cash Discounts.\n(1) The tax is imposed upon the total selling price of tangible personal property sold at retail. Where a dealer quotes the purchaser a list price with a deduction as a trade discount, the tax is to be computed on the list price less the trade discount. A trade discount is an expedient for adjusting list prices and is to be deducted in arriving at the true selling price of the property.\n(2) Discounts allowed and taken at the time of sale are deducted from the selling price, and the tax is due on the net amount paid at the time of sale. Discounts granted for payment within a specified period or upon a specified later date are not deemed discounts at the time of sale, and may not be deducted from the selling price for purposes of computing the tax.\n(3) A coupon or refund issued directly by the manufacturer is not to be construed as a reduction in selling price by the dealer. In this case, as illustrated by the following examples, the full selling price of the product is taxable.\n(a) Example A: An automobile is sold to a customer for $5,000 with a $500 \u201cfactory rebate.\u201d The customer pays the dealer $5,000 for the automobile. The buyer in turn receives the $500 refund directly from the manufacturer. The dealer receives $5,000. Tax is due on $5,000.\n(b) Example B: A box of soap powder retails for $1.50. The customer applies a \u201cmanufacturer\u2019s coupon\u201d worth $.50 toward the purchase of the box of powder. The dealer would collect $1.00 and the full tax due on the $1.50 sale from the customer. The manufacturer would redeem the coupon from the dealer for $.50.\n(4) A dealer\u2019s discount is a", "start_char_idx": 1053413, "end_char_idx": 1056889, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4043438e-b656-444a-929b-3f75ba82bd50": {"__data__": {"id_": "4043438e-b656-444a-929b-3f75ba82bd50", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9494ccb7-eac6-4117-8426-8945d6d70c92", "node_type": null, "metadata": {}, "hash": "1ab6e94c2f91dfc6185c249aa836cf1c979aadb444ce51a14131e87f90ca4281"}, "3": {"node_id": "2122a97b-25f0-468d-9b27-e06cbcff029c", "node_type": null, "metadata": {}, "hash": "2f501b4e11b15846f1b027b1818e9ab5aeb700f55a301b80ecdf1ba45ba419a1"}}, "hash": "3927d55548939843b44d2895d9993bed93d3a6f5a348c6eb5eac232ca3a3a56f", "text": "dealer for $.50.\n(4) A dealer\u2019s discount is a reduction in selling price if taken at the moment of sale or purchase of a product as illustrated by the following examples.\n(a) Example A: An automobile is sold to a customer for $5,000 with a $500 \u201cdealer\u2019s discount.\u201d The customer pays $5,000 less the $500 discount. The dealer receives $4,500. Tax due on $4,500.\n(b) Example B: A customer has a coupon issued by the dealer which allows $.50 off the sales price of a box of soap powder which retails for $1.50. The dealer collects $1.00 from the customer along with the coupon. Tax is due on $1.00, since the redemption of the coupon reduces the sales price of the product to that amount.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(16), 212.07(2), 212.12(9) FS. History\u2013New 10-7-68, Amended 6-16-72, 6-3-80, Formerly 12A-1.18, Amended 6-19-01, 7-20-11.\n12A-1.020 Licensed Practitioners; Drugs, Medical Products and Supplies.\n(1) Scope.\n(a) Section 212.08(2), F.S., provides an exemption for certain items used in the practice of medicine by hospitals and healthcare entities or by physicians, dentists, and other licensed practitioners. This rule is intended to clarify the application of tax to items sold to hospitals and healthcare entities or to physicians, dentists, and other licensed practitioners for use in their practice of medicine. This rule is also intended to clarify the exemption for chemical compounds and test kits, common household remedies, drugs, eyeglasses and lenses, medical gases, and medical products, supplies, and devices.\n(b) Rule 12A-1.021, F.A.C. (Prosthetic and Orthopedic Appliances), is intended to clarify the exemption provided in Section 212.08(2), F.S., for prosthetic and orthopedic appliances.\n(c) Rule 12A-1.0215, F.A.C. (Veterinary Sales and Services), is intended to clarify the application of tax to items used in the practice of veterinary medicine, for the exemptions provided for substances possessing curative or remedial properties, and for medical products, supplies, and devices used in the treatment of animals.\n(2) Licensed practitioners.\n(a) For purposes of this rule, a \u201clicensed practitioner\u201d is any person who is duly licensed and authorized by laws of the State of Florida to administer, prescribe, or dispense, as appropriate, a drug or device for medical purposes.\n(b) Hospitals, healthcare entities, and licensed practitioners are required to pay tax at the time of purchase on taxable items or services used or consumed in providing medical services. See Rule 12A-1.038, F.A.C., for purchases by hospitals or healthcare entities that hold a valid Consumer\u2019s Certificate of Exemption issued by the Department.\n(3) Drugs.\n(a) Drugs and medicinal drugs used in connection with medical treatment are exempt. The term \u201cdrug\u201d or \u201cmedicinal drug\u201d means those substances or preparations commonly known as \u201cprescription\u201d or \u201clegend\u201d drugs that are required by federal or state law to be dispensed only by a prescription.\n(b) Opaque drugs, including X-ray opaques, and radiopaque, such as the various opaque dyes and barium sulphate, that are used in connection with medical X-rays for the treatment of human bodies are exempt.\n(4) Medical gases.\n(a) Compressed medical gases and medical oxygen in compliance with the provisions of Rule 61N-1.007, F.A.C., are exempt.\n(b) The charge for filling or", "start_char_idx": 1056909, "end_char_idx": 1060282, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2122a97b-25f0-468d-9b27-e06cbcff029c": {"__data__": {"id_": "2122a97b-25f0-468d-9b27-e06cbcff029c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4043438e-b656-444a-929b-3f75ba82bd50", "node_type": null, "metadata": {}, "hash": "3927d55548939843b44d2895d9993bed93d3a6f5a348c6eb5eac232ca3a3a56f"}, "3": {"node_id": "a5f7e556-33ac-44df-b5e1-660ae135a743", "node_type": null, "metadata": {}, "hash": "aaa1666be2246f92c7a4cd8fb1868719668098519974b04a6487ac01129c91b2"}}, "hash": "2f501b4e11b15846f1b027b1818e9ab5aeb700f55a301b80ecdf1ba45ba419a1", "text": "F.A.C., are exempt.\n(b) The charge for filling or refilling tanks containing compressed air or nitrox to be used for scuba diving is subject to tax.\n(5) Common household remedies; cosmetics; toilet articles; hygiene products.\n(a)1. Common household remedies recommended and generally sold for internal or external use in the cure, mitigation, treatment, or prevention of illness or disease in human beings, according to a list prescribed and approved by the Department of Business and Professional Regulation and certified to the Department of Revenue, are exempt. This list is contained in Form DR-46NT, Nontaxable Medical and General Grocery List (incorporated by reference in Rule 12A-1.097, F.A.C.).\n2. Common household items that are not intended to cure, mitigate, treat, or prevent illness or disease in human beings are subject to tax. For example, disinfectants used for the sterilization of glass, containers, utensils, or equipment are subject to tax; products used for the purification of air or for deodorants are subject to tax; chlorine used for the treatment of water in swimming pools is subject to tax.\n(b) The exemption provided for common household remedies does not include cosmetics or toilet articles, even when the cosmetic or toilet article contains medicinal ingredients. Cosmetics and toilet articles, including those that contain medicinal ingredients, are subject to tax, except when dispensed pursuant to a prescription written by a licensed practitioner.\n1. For purposes of this rule, \u201ccosmetics\u201d means any article intended to be rubbed, poured, sprinkled, sprayed on, introduced into, or otherwise applied to the human body for cleansing, beautifying, promoting attractiveness, or altering the appearance. The term includes articles intended for use as a compound of any such articles, such as cold creams, suntan products, makeup, and body lotions.\n2. For purposes of this rule, \u201ctoilet articles\u201d means any article advertised or held out for sale for grooming purposes and those articles which are customarily used for grooming purposes, regardless of the name by which they may be known, such as soaps, toothpastes, hair sprays, shaving products, colognes, perfumes, shampoos, deodorants, and mouthwashes.\n(c) Personal hygiene products, except when dispensed pursuant to a prescription written by a licensed practitioner, are subject to tax.\n(d) Contraceptive products, except when dispensed pursuant to a prescription written by a licensed practitioner, are subject to tax.\n(e) Taxpayers who have a question regarding the taxable status of a product may submit a written description of the product, including the product name, ingredients, and recommended uses, to the Department. This request should be addressed to the Florida Department of Revenue, Technical Assistance and Dispute Resolution, Post Office Box 7443, Tallahassee, Florida 32314-7443.\n(6) Medical products, supplies, or devices.\n(a) \u201cMedical products, supplies, or devices\u201d are any products, supplies, or devices that are intended or designed to be used for a medical purpose to treat, prevent, or diagnose human disease, illness, or injury. The purpose is assigned to a product, supply, or device by its label or its general instructions for use.\n(b) Unless specifically exempt, products, supplies, or devices sold to hospitals and healthcare entities or to licensed practitioners are subject to tax. Examples of items that do not qualify for exemption are: absorbent cotton; gloves, gowns, uniforms, masks, drapes, or towels; infusion pumps; reusable knives, needles, or scissors; scales; ear syringes; tongue depressors; specimen bags; instruments, equipment, and machines and their parts and accessories; microscopes; examination tables; hospital beds; X-ray machines; X-ray films and developing solutions; computerized axial tomography (CAT) machines; and magnetic", "start_char_idx": 1060279, "end_char_idx": 1064150, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a5f7e556-33ac-44df-b5e1-660ae135a743": {"__data__": {"id_": "a5f7e556-33ac-44df-b5e1-660ae135a743", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2122a97b-25f0-468d-9b27-e06cbcff029c", "node_type": null, "metadata": {}, "hash": "2f501b4e11b15846f1b027b1818e9ab5aeb700f55a301b80ecdf1ba45ba419a1"}, "3": {"node_id": "2846e82c-b01c-456b-a4df-3cb4a07fc3dc", "node_type": null, "metadata": {}, "hash": "57644062e7512a680d680d26c6ae4460f63b2d0e5b0338bddc3a02f314c86dc9"}}, "hash": "aaa1666be2246f92c7a4cd8fb1868719668098519974b04a6487ac01129c91b2", "text": "solutions; computerized axial tomography (CAT) machines; and magnetic resonance imaging (MRI) machines. This is not intended to be an exhaustive list.\n(c)1. Medical products, supplies, or devices sold to hospitals, healthcare entities, or licensed practitioners are exempt when:\na. The medical product, supply, or device must be dispensed under federal or state law only by the prescription or order of a licensed practitioner; and,\nb. The medical product, supply, or device is intended for use on a single patient and is not intended to be reusable.\n2. Medical trays and surgical or procedure kits containing medical products, supplies, or devices that are labeled to be dispensed only by the prescription or order of a licensed practitioner and are intended for use on a single patient are exempt, even when the medical tray or kit contains one or more items that, when sold separately, would be subject to tax.\n3. No exemption certificate or Annual Resale Certificate is required to be obtained by the selling dealer from the purchasing hospital, healthcare entity, or licensed practitioner to document exempt sales of medical products, supplies, or devices that are labeled to be dispensed only by the prescription or order of a licensed practitioner. However, selling dealers are required to maintain documents in their records evidencing that the medical product, supply, or device sold to a hospital, healthcare entity, or licensed practitioner is labeled to be dispensed only by the prescription or order of a licensed practitioner.\n(d)1. Medical products, supplies, and devices used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease or incapacity of a patient(s) that are temporarily or permanently incorporated into a patient(s) by a licensed practitioner are exempt.\n2. A licensed practitioner, or an authorized representative of the licensed practitioner, may extend an exemption certificate to the selling dealer certifying that the purchased medical products, supplies, or devices will be temporarily or permanently incorporated into a patient(s) for the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of a patient(s). For example, a licensed dentist may purchase gold, silver, amalgam, or other dental restorative materials used for dental fillings exempt from tax by extending an exemption certificate to the supplier when those materials are not labeled \u201cRx only.\u201d A suggested exemption certificate is provided in subsection (11).\n3. Any person that is not a licensed practitioner must register with the Department as a dealer, as provided in Rule 12A-1.060, F.A.C., to sell medical products, supplies, or devices in Florida. Registered dealers may purchase products, supplies, or devices for the purposes of resale, or materials to manufacture, compound, process, or fabricate such items for sale, by extending a copy of its Annual Resale Certificate to the selling dealer, as provided in Rule 12A-1.039, F.A.C.\n4. No exemption certificate or Annual Resale Certificate is required to make purchases of medical products, supplies, or devices exempt from tax when:\na. The item is listed as an item exempt from tax in Form DR-46NT, Nontaxable Medical Items and General Grocery List; or,\nb. The label of the medical product, supply, or device indicates that it must be dispensed under federal or state law by the prescription or order of a licensed practitioner and that it is intended for use on a single patient.\n(e) Medical products, supplies, and devices are exempt when dispensed to a patient according to an individual prescription written by a licensed practitioner.\n(7) Chemical compounds and test kits.\n(a) The sale of chemical compounds and test kits used for the diagnosis or treatment of human disease, illness, or injury is exempt. The following is a nonexhaustive list of chemical compounds and test kits that are not subject to tax:\n1. Allergy test kits that use human blood to test for the most common", "start_char_idx": 1064131, "end_char_idx": 1068137, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2846e82c-b01c-456b-a4df-3cb4a07fc3dc": {"__data__": {"id_": "2846e82c-b01c-456b-a4df-3cb4a07fc3dc", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a5f7e556-33ac-44df-b5e1-660ae135a743", "node_type": null, "metadata": {}, "hash": "aaa1666be2246f92c7a4cd8fb1868719668098519974b04a6487ac01129c91b2"}, "3": {"node_id": "26cde83b-0fcf-4700-875b-7e4def16be6b", "node_type": null, "metadata": {}, "hash": "30761e3cff34e35ff60fdec699efe3cb640a290f4ef92d3c886d8e4de19a0bdd"}}, "hash": "57644062e7512a680d680d26c6ae4460f63b2d0e5b0338bddc3a02f314c86dc9", "text": "tax:\n1. Allergy test kits that use human blood to test for the most common allergens;\n2. Anemia meters and test kits;\n3. Antibodies to Hepatitis C test kits;\n4. Bilirubin test kits (blood or urine);\n5. Blood analyzers, blood collection tubes, lancets, capillaries, test strips, tubes containing chemical compounds, and test kits to test human blood for levels of albumin, cholesterol, HDL, LDL, triglycerides, glucose, ketones, or other detectors of illness, disease, or injury;\n6. Blood sugar (glucose) test kits, reagent strips, test tapes, and other test kit refills;\n7. Blood pressure monitors, kits, and parts;\n8. Breast self-exam kit;\n9. Fecal occult blood tests (colorectal tests);\n10. Hemoglobin test kits;\n11. Human Immunodeficiency Virus (HIV) test kits and systems;\n12. Influenza AB test kits;\n13. Middle ear monitor;\n14. Prostate Specific Antigen (PSA) test kits;\n15. Prothrombin (clotting factor) test kits;\n16. Thermometers, for human use;\n17. Thyroid Stimulating Hormone (TSH) test kits;\n18. Urinalysis test kits, reagent strips, tablets, and test tapes to test levels, such as albumin, blood, glucose, leukocytes, nitrite, pH, or protein levels, in human urine as detectors of illness, disease, or injury;\n19. Urinary tract infection test kits; and,\n20. Vaginal acidity (pH) test kits.\n(b) Chemical compounds and test kits that are not used to diagnose or treat human disease, illness, or injury are subject to tax. The following is a nonexhaustive list of chemical compounds and test kits that do not test for human illness, disease, or injury and are subject to tax:\n1. Blood typing test kits for home use;\n2. DNA tests (such as maternity tests, paternity tests, sibling ship tests, twin zygosity tests, ancestry testing, avuncular (grandparent, aunt, and uncle) tests, male lineage tests, or article tests);\n3. Drug and alcohol (including nicotine) test kits;\n4. Ethanol breathalyzer tests (alcohol intoxication);\n5. Follicle stimulating hormone (FSH) test kits;\n6. Hazard chemicals detection kits:\n7. Male fertility (semen analysis) test kits;\n8. Menopause monitors and test kits;\n9. Ovulation/leutinizing hormone (LH) test kits;\n10. Personal wellness or body balance check test kits, such as those to measure hormone levels, cortisol levels, melatonin levels, mineral levels, or antioxidant levels; and,\n11. Pregnancy test kits.\n(8) Prescribed parts and attachments.\n(a) Parts, special attachments, special lettering, and other like items that are added to or attached to tangible personal property to assist a person with special needs are exempt when purchased pursuant to an individual prescription. When purchased without an individual prescription, these items are subject to tax. For example, items installed on motor vehicles to make them adaptable for use by persons with special needs, such as special controls, purchased pursuant to a written prescription are exempt; however, the motor vehicle and the standard or optional equipment available on the motor vehicle are subject to tax.\n(b) If tangible personal property is sold with special controls, lettering, or devices, and the additional charge for the added features is separately stated on the sales invoice for the tangible personal property, that charge for the added features is exempt when purchased pursuant to an individual prescription.\n(9) Orthopedic, therapeutic, or corrective shoes.\n(a) Orthopedic shoes made to specifications prescribed by a podiatrist,", "start_char_idx": 1068139, "end_char_idx": 1071591, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "26cde83b-0fcf-4700-875b-7e4def16be6b": {"__data__": {"id_": "26cde83b-0fcf-4700-875b-7e4def16be6b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2846e82c-b01c-456b-a4df-3cb4a07fc3dc", "node_type": null, "metadata": {}, "hash": "57644062e7512a680d680d26c6ae4460f63b2d0e5b0338bddc3a02f314c86dc9"}, "3": {"node_id": "9f5ac927-d37f-4c48-9ca8-68c210474fbf", "node_type": null, "metadata": {}, "hash": "98314ca6a5bce14b4855793d9b6808bf2a2fee26a4834ee1e803969c59670bc8"}}, "hash": "30761e3cff34e35ff60fdec699efe3cb640a290f4ef92d3c886d8e4de19a0bdd", "text": "Orthopedic shoes made to specifications prescribed by a podiatrist, orthopedist, or other licensed practitioner for the purpose of treating or preventing illness or disease, or to correct physical incapacity are exempt. Therapeutic shoes and inserts prescribed by a licensed practitioner for purposes of treating diabetic foot disease and provided by a podiatrist, orthotist, prosthetist, or pedorthist are exempt.\n(b) Shoes made to order for special fitting problems, such as narrow or large feet, are subject to tax.\n(c) When a shoe is modified to specifications prescribed by a podiatrist, orthopedist, or other physician by the insertion of a lift, a wedge, or an arch support for the purpose of treating or preventing illness or disease, or to correct physical incapacity, the charge for the shoe is subject to tax. However, any reasonable separately stated charge for the modification is exempt. If no separate charge is made for the modification, the entire charge is subject to tax.\n(d) When a shoe is modified for a more comfortable fit (e.g., heel pad inserted or insole added), for improving the style, or for similar purposes, the total charge for the modification and the shoe is subject to tax.\n(10) Eyeglasses and lenses.\n(a) Prescription eyeglasses, incidental items, and items that become a part of prescription eyeglasses are exempt. Prescription eyeglasses include lenses, including contact lenses, prescribed for the correction of a patient\u2019s refractive effort, for the improvement of a patient\u2019s vision, or for protective purposes. Incidental items include frames, component parts, carrying cases, contact lens cases, and other similar items.\n(b) The sale of eyeglass lens cleaning solutions, contact lens cleaning solutions, and contact lens disinfectants are subject to tax.\n(c) The sale of standard or stock eyeglasses, incidental items, or items that become a part of standard or stock eyeglasses, without a prescription, is subject to tax. Some examples are: frames and component parts, carrying cases, safety glasses, sunglasses, field glasses, opera glasses, and magnifying glasses.\n(d) When the purchaser of one-time items that transfer essential optical characteristics to contact lenses has paid at least $100,000 in tax (sales tax, plus discretionary sales surtax) in any calendar year on such purchases, the purchaser is exempt from tax on purchases of such items for the remainder of that calendar year. Purchasers who hold a valid Sales and Use Tax Direct Pay Permit issued by the Department may make purchases of these items exempt from tax when:\n1. The purchaser extends a copy of a valid Sales and Use Tax Direct Pay Permit, as provided in Rule 12A-1.0911, F.A.C., to the selling dealer at the time of purchase; and,\n2. The purchaser pays to the Department each calendar year $100,000 in tax due on purchases of one-time items that transfer essential optical characteristics to contact lenses during the calendar year.\n(11) Items that assist in independent living. The following items, when purchased for noncommercial home or personal use, are exempt from tax:\n(a) A bed transfer handle selling for $60 or less.\n(b) A bed rail selling for $110 or less.\n(c) A grab bar selling for $100 or less.\n(d) A shower seat selling for $100 or less\n(12) Suggested exemption certificate; recordkeeping requirements.\n(a) The following is a suggested exemption certificate to be issued to purchase qualified medical products, supplies, or devices exempt from tax at the time of purchase:\nEXEMPTION CERTIFICATE\nMEDICAL PRODUCTS, SUPPLIES, DEVICES, OR MATERIALS\nI, the undersigned individual, as a practitioner licensed in the State of Florida, or an authorized representative of a licensed practitioner, certify that the medical products, supplies, devices, or other materials purchased on or after________(date) from _________________(Selling Dealer\u2019s Business Name): ____________________________________________________________\n(Check the use that", "start_char_idx": 1071594, "end_char_idx": 1075566, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9f5ac927-d37f-4c48-9ca8-68c210474fbf": {"__data__": {"id_": "9f5ac927-d37f-4c48-9ca8-68c210474fbf", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "26cde83b-0fcf-4700-875b-7e4def16be6b", "node_type": null, "metadata": {}, "hash": "30761e3cff34e35ff60fdec699efe3cb640a290f4ef92d3c886d8e4de19a0bdd"}, "3": {"node_id": "0c015542-bd1c-44e0-95e9-c4e9e9bb192e", "node_type": null, "metadata": {}, "hash": "1622ec915d2dcfce4cbf8b57d78caa0a493d538579f917d18876c81a8ae1f4a2"}}, "hash": "98314ca6a5bce14b4855793d9b6808bf2a2fee26a4834ee1e803969c59670bc8", "text": "Dealer\u2019s Business Name): ____________________________________________________________\n(Check the use that qualifies the product, supply, device, or material for exemption)\n(  ) Meet the definition of a medical product, supply, or device and will be dispensed by a licensed practitioner.\n(  ) Will be used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of a patient and will be temporarily or permanently incorporated into a patient(s) by a licensed practitioner.\nI understand that if I use the medical product, supply, device, or other materials for any nonexempt purpose, I must pay tax on the purchase price of the item directly to the Department of Revenue.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder the penalties of perjury, I declare that I have read the foregoing Certificate and that the facts stated herein are true.\nName of Licensed Practitioner: _____________________________________________ \nFlorida License Number:_____________________________________________________________ Address: _________________\n__________________________________________________________________________________________________________ \nName of Authorized Representative: ____________________________________________________________________________\n(Signature of Licensed Practitioner or Authorized Representative)\n__________________________________________________________________________________________________________\nTitle\n__________________________________________________________________________________________________________\nDate\n(b) The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same licensed practitioner or authorized representative. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(c) Dealers must maintain copies of exemption certificates, Annual Resale Certificates, prescriptions, and any other documentation required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(d) Electronic storage by the selling dealer of the required certificates, prescriptions, and other documentation will be sufficient compliance with the provisions of this subsection. \nRulemaking Authority 212.08(2)(a), 212.18(2), 213.06(1) FS. Law Implemented 212.08(2), (5)(u), 212.085, 212.12(6)(a), 213.37, 465.187 FS. History\u2013New 10-7-68, Amended 1-17-71, 6-16-72, 5-27-75, 5-10-77, 6-26-78, 2-26-79, 6-3-80, 12-31-81, 8-28-84, Formerly 12A-1.20, Amended 12-8-87, 7-12-10, 6-14-22.\n12A-1.021 Prosthetic and Orthopedic Appliances.\n(1)(a) Prosthetic and orthopedic appliances are exempt. The term \u201cprosthetic and orthopedic appliances\u201d 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, or used to assist any disabled person in leading a normal life by facilitating such person\u2019s mobility. Such apparatus, instrument, device, or equipment is exempt according to an individual prescription or prescriptions written by a duly licensed practitioner, or according to a list prescribed and approved by the Department of Health and certified to the Department of Revenue. For purposes of this rule, a \u201clicensed practitioner\u201d includes a physician, osteopathic physician, chiropractic physician, podiatric physician, or dentist duly licensed under Florida law. The list of tax-exempt prosthetic and orthopedic appliances is contained in Form DR-46NT, Nontaxable Medical and General Grocery List (incorporated by reference in Rule 12A-1.097, F.A.C.).\n(b) The", "start_char_idx": 1075527, "end_char_idx": 1079640, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0c015542-bd1c-44e0-95e9-c4e9e9bb192e": {"__data__": {"id_": "0c015542-bd1c-44e0-95e9-c4e9e9bb192e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9f5ac927-d37f-4c48-9ca8-68c210474fbf", "node_type": null, "metadata": {}, "hash": "98314ca6a5bce14b4855793d9b6808bf2a2fee26a4834ee1e803969c59670bc8"}, "3": {"node_id": "bd9667cd-4895-4f40-9946-91a82dd8297e", "node_type": null, "metadata": {}, "hash": "854f1d57d6bb48c2bf9b5d71c4ed9af21a1187f48ccc4f3e68914f3f731abf8d"}}, "hash": "1622ec915d2dcfce4cbf8b57d78caa0a493d538579f917d18876c81a8ae1f4a2", "text": "Rule 12A-1.097, F.A.C.).\n(b) The prosthetic and orthopedic appliances listed below are specifically exempt:\nArch, foot, and heel supports, gels, insoles, and cushions, excluding shoe reliners and pads\nArtificial Limbs\nArtificial Eyes\nArtificial Noses and Ears\nAbdominal Belts\nBack Braces\nBatteries, for use in Prosthetic and Orthopedic Appliances\nBraces and Supports Worn on the Body to Correct or Alleviate a Physical Incapacity or Injury\nCanes (all)\nCrutches, Crutch Tips, and Pads\nDentures, Denture Repair Kits and Cushions\nDialysis Machines and Artificial Kidney Machines, Parts and Accessories\nFluidic Breathing Assistor\nHearing Aids (repair parts, batteries, wires, and condensers)\nHeart Stimulators \u2013 External Defibrillators\nMastectomy Pads\nOstomy pouch and accessories\nPatient Safety Vests\nPortable Resuscitators\nRupture belts\nSuspensories\nTrusses\nUrine collectors and accessories\nWalking Bars\nWalkers, including walker chairs\nWheelchairs, including powered models, their parts and repairs\n(2) Taxpayers who have a question concerning the taxable or exempt status of a prosthetic or orthopedic appliance may submit a written request to the Department, containing the name and a description of the appliance and its recommended use, for a determination of taxability of the appliance. The written request should be addressed to the Florida Department of Revenue, Technical Assistance and Dispute Resolution, P.O. Box 7443, Tallahassee, Florida 32314-7443.\n(3)(a) Materials and supplies that are incorporated into and become a component part of a prosthetic or orthopedic appliance or device that will be dispensed by a prosthetist or an orthotist licensed in the State of Florida to a patient pursuant to a prescription written by a licensed practitioner are not subject to sales or use tax. Examples of such items are: sheets of plastic, liquid resins, and fiberglass.\n(b) A licensed prosthetist or orthotist, or its authorized representative, may extend an exemption certificate to the selling dealer certifying that materials and supplies purchased will be incorporated into and become a component part of a prosthetic or orthopedic appliance or device that will be dispensed to a patient pursuant to a prescription written by a licensed practitioner. No exemption certificate is required when:\n1. The item is listed as an item exempt from tax in Form DR-46NT, Nontaxable Medical Items and General Grocery List; or\n2. The label of the material or supply indicates that it must be dispensed under federal or state law by the prescription or order of a licensed practitioner and that it is intended for use on a single patient.\n(c) Expendable materials, supplies, and other items that do not become a component part of, or accompany, a prosthetic or orthopedic appliance dispensed to a patient are subject to tax. Examples of such items are: sandpaper, molds used on more than one patient, and tools used by a prosthetist or an orthotist.\n(d) The following is a suggested exemption certificate to be issued to purchase materials and supplies purchased that will be incorporated into and become a component part of a prosthetic or orthopedic appliance or device at the time of purchase exempt from tax:\nEXEMPTION CERTIFICATE\nMATERIALS AND SUPPLIES THAT BECOME A\nCOMPONENT PART OF A PRESCRIBED PROSTHETIC OR ORTHOPEDIC APPLIANCE\nI, the undersigned individual, as a practitioner licensed in the State of Florida, or an authorized representative of a licensed prosthetist or a licensed orthotist, certify that the materials and supplies purchased on or after_______ (date) from ________ (Selling Dealer\u2019s Business Name) will be incorporated into and become a component part of a prosthetic or orthopedic appliance or device that will be dispensed pursuant", "start_char_idx": 1079711, "end_char_idx": 1083470, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bd9667cd-4895-4f40-9946-91a82dd8297e": {"__data__": {"id_": "bd9667cd-4895-4f40-9946-91a82dd8297e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0c015542-bd1c-44e0-95e9-c4e9e9bb192e", "node_type": null, "metadata": {}, "hash": "1622ec915d2dcfce4cbf8b57d78caa0a493d538579f917d18876c81a8ae1f4a2"}, "3": {"node_id": "8e80a3a9-9556-45f3-af95-f1737d29cad0", "node_type": null, "metadata": {}, "hash": "6f3b791aef37e9e7572cddf753d14db5a3f0c7a41a2e9eb1f2baecb8e00dadac"}}, "hash": "854f1d57d6bb48c2bf9b5d71c4ed9af21a1187f48ccc4f3e68914f3f731abf8d", "text": "or orthopedic appliance or device that will be dispensed pursuant to a prescription written by a licensed practitioner.\nI understand that if I use the materials or supplies for any nonexempt purpose, I must pay tax on the purchase price of the item directly to the Department of Revenue.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder the penalties of perjury, I declare that I have read the foregoing Certificate and that the facts stated herein are true.\nName of Licensed Prosthetist or Orthotist: _______________________________________________________________________\nFlorida License Number: _________________________________________Address:_____________________________________\n__________________________________________________________________________________________________________\nName of Authorized Representative: ____________________________________________________________________________\n__________________________________________________________________________________________________________\n(Signature of Licensed Prosthetist or Orthotist or Authorized Representative)\n__________________________________________________________________________________________________________\nTitle\n__________________________________________________________________________________________________________\nDate\n(e) The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same licensed prosthetist or orthotist or authorized representative. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(f) Dealers must maintain copies of exemption certificates required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. Electronic storage of the required certificates will be sufficient compliance with the provisions of this rule.\nRulemaking Authority 212.08(2)(a), (b), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.06(1), 212.07(1), 212.08(2), 212.085, 212.12(6)(a), 213.37 FS. History\u2013New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 6-9-76, 6-26-78, 12-31-81, Formerly 12A-1.21, Amended 12-8-87, 7-12-10.\n12A-1.0215 Veterinary Sales and Services.\n(1) Veterinary services.\n(a) Services, such as examinations, treatment, or vaccinations of animals rendered by veterinarians are not subject to tax.\n(b) Charges for hospitalization as part of the veterinarian\u2019s treatment for a diagnosed health disorder are not subject to tax.\n(2) Boarding and grooming.\n(a) Charges for boarding animals or for grooming animals are not subject to tax.\n(b) Items purchased for use in providing boarding or grooming are subject to tax. For example, cat food, dog food, nail care items, clippers, shears, brushes, combs, soaps, detergents, deodorizers, and colognes are subject to tax. Disinfectants used to clean kennels, cages, equipment, or other items used for boarding or grooming animals are subject to tax.\n(3) Drugs and medical gases.\n(a) Drugs, medicinal drugs, and veterinary prescription drugs used in connection with medical treatment of animals are exempt. The term \u201cdrug\u201d or \u201cmedicinal drug\u201d means those substances or preparations commonly known as \u201cprescription\u201d or \u201clegend\u201d drugs that are required by federal or state law to be dispensed only by a prescription. The term \u201cveterinary prescription drugs\u201d means those drugs intended solely for veterinary use for which the label of the drug bears the statement: \u201cCaution: Federal law restricts this drug to sale by or on the order of a licensed veterinarian.\u201d\n(b) Opaque drugs, including X-ray opaques, and radiopaque, such as the various", "start_char_idx": 1083444, "end_char_idx": 1087521, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8e80a3a9-9556-45f3-af95-f1737d29cad0": {"__data__": {"id_": "8e80a3a9-9556-45f3-af95-f1737d29cad0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bd9667cd-4895-4f40-9946-91a82dd8297e", "node_type": null, "metadata": {}, "hash": "854f1d57d6bb48c2bf9b5d71c4ed9af21a1187f48ccc4f3e68914f3f731abf8d"}, "3": {"node_id": "c7516161-ee63-44af-a0ff-ffdc55fb70c7", "node_type": null, "metadata": {}, "hash": "1767e74d8f5ab4505e1ca899a2787878fb91deb8d550f3c9d9b1f0a7cda299b7"}}, "hash": "6f3b791aef37e9e7572cddf753d14db5a3f0c7a41a2e9eb1f2baecb8e00dadac", "text": "drugs, including X-ray opaques, and radiopaque, such as the various opaque dyes and barium sulphate, that are used in connection with medical X-rays for the treatment of animals are exempt.\n(c) Compressed medical gases or medical oxygen in compliance with the provisions of Rule 64F-12.007, F.A.C., are exempt.\n(4) Items purchased for treatment.\n(a) Veterinarians are required to pay tax at the time of purchase on taxable items and services used or consumed in rendering veterinary services. Some examples of taxable items used or consumed by veterinarians in their practice are: gloves, gowns, uniforms, masks, drapes, or towels; infusion pumps; reusable knives, needles, or scissors; scales; ear syringes; specimen bags; instruments, equipment, and machines, and their parts and accessories; microscopes; examination tables; X-ray machines; X-ray films and developing solutions; computerized axial tomography (CAT) machines; magnetic resonance imaging (MRI) machines; tags; identification chips; disposable medical restraint collars and muzzles; and chemical compounds and test kits used for the diagnosis or treatment of animals\u2019 disease, illness, or injury. This is not intended to be an exhaustive list.\n(b) The following items sold to veterinary clinics or hospitals or licensed veterinarians are exempt:\n1. Antiseptics;\n2. Absorbent cotton;\n3. Gauze for bandages;\n4. Hypodermic needles and syringes;\n5. Lotions;\n6. Vitamins; and,\n7. Worm remedies.\n(c)1. Medical products, supplies, or devices sold to veterinary clinics or hospitals or licensed veterinarians are exempt when:\na. The medical product, supply, or device must be dispensed under federal or state law only by the prescription or order of a licensed practitioner; and,\nb. The medical product, supply, or device is intended for single use and is not intended to be reusable.\n2. Medical trays and surgical or procedure kits containing medical products, supplies, or devices that are labeled to be dispensed only by the prescription or order of a licensed practitioner and are intended for a single use are exempt, even when the medical tray or kit contains one or more items that, when sold separately, would be subject to tax.\n3. No exemption certificate is required to be obtained by the selling dealer from the purchasing veterinary clinic or hospital or licensed veterinarian to document tax-exempt sales of medical products, supplies, or devices that are labeled to be dispensed only by the prescription or order of a licensed practitioner. However, selling dealers are required to maintain documents in their records evidencing that the medical product, supply, or device sold to a veterinary clinic or hospital or licensed veterinarian is labeled to be dispensed only by the prescription or order of a licensed practitioner.\n(d) Medical products, supplies, and devices used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of an animal(s) that are temporarily or permanently incorporated into an animal(s) are exempt. Such medical products, supplies, and devices may be purchased tax-exempt when the licensed veterinarian, or an authorized representative of the licensed veterinarian, extends an exemption certificate to the selling dealer certifying that the purchased medical products, supplies, or devices will be temporarily or permanently incorporated into an animal(s) for the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of an animal(s). A suggested exemption certificate is provided in paragraph (4)(f).\n(e)1. Commonly recognized substances possessing curative or remedial properties are exempt when:\na. Purchased by a licensed veterinarian who orders and dispenses the substance as treatment", "start_char_idx": 1087520, "end_char_idx": 1091287, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c7516161-ee63-44af-a0ff-ffdc55fb70c7": {"__data__": {"id_": "c7516161-ee63-44af-a0ff-ffdc55fb70c7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8e80a3a9-9556-45f3-af95-f1737d29cad0", "node_type": null, "metadata": {}, "hash": "6f3b791aef37e9e7572cddf753d14db5a3f0c7a41a2e9eb1f2baecb8e00dadac"}, "3": {"node_id": "a10e58ab-5c5d-4c01-80a7-950afe12daa1", "node_type": null, "metadata": {}, "hash": "058cade6282e362d8690101361b8d81621e371d05ca4650fa33fbcaf3f7a9d5c"}}, "hash": "1767e74d8f5ab4505e1ca899a2787878fb91deb8d550f3c9d9b1f0a7cda299b7", "text": "by a licensed veterinarian who orders and dispenses the substance as treatment for a diagnosed health disorder of an animal; and,\nb. The substance is applied to, or consumed by, animals for the alleviation of pain or the cure or prevention of sickness, disease, or suffering.\n2. Charges to a client by a veterinarian for substances possessing curative or remedial properties that are not required by federal or state law to be dispensed only by a prescription, other than therapeutic veterinary diets, are subject to tax.\n3. Examples: Transdermal medications, sprays, or powders designed to prevent or treat flea or tick infestation are exempt when they are purchased by and ordered and dispensed by a licensed veterinarian as part of treatment of a diagnosed health disorder of an animal.\n4. Commonly recognized substances possessing curative or remedial properties may be purchased exempt from tax when the licensed veterinarian, or an authorized representative of the licensed veterinarian, extends an exemption certificate to the selling dealer certifying that the purchased substance possessing curative or remedial properties will be ordered and dispensed and applied to, or consumed by, an animal(s) for the alleviation of pain or the cure or prevention of sickness, disease, or suffering of an animal(s). A suggested exemption certificate is provided in paragraph (4)(f).\n(f) The following is a suggested exemption certificate:\nEXEMPTION CERTIFICATE\nMEDICAL PRODUCTS, SUPPLIES, AND DEVICES\nSUBSTANCES POSSESSING CURATIVE OR REMEDIAL PROPERTIES\nI, the undersigned individual, as a veterinarian licensed in the State of Florida, or an authorized representative of a licensed veterinarian, certify that the items indicated below, purchased on or after ________ (date) from ________ (Selling Dealer\u2019s Business Name), are for the exempt purpose indicated below. The option checked below applies to this purchase:\n(  ) Medical products, supplies, or devices that will be temporarily or permanently incorporated into an animal for use in the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of an animal(s).\n(  ) Substances possessing curative or remedial properties that will be ordered and dispensed and applied to, or consumed by, an animal as treatment for the alleviation of pain or the cure or prevention of sickness, disease, or suffering of an animal(s).\nI understand that if I use the medical product or supply or substance for any nonexempt purpose, I must pay tax on the purchase price of the item directly to the Department of Revenue.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder the penalties of perjury, I declare that I have read the foregoing Certificate and that the facts stated herein are true.\nLicensed Veterinarian\u2019s Name: _____________________________________________________________ Veterinarian\u2019s Address: __________________________________________________________________________________________________________\nVeterinarian\u2019s Florida License No.: ______________________________________________________ Name of Veterinarian\u2019s Authorized Representative: ___________________________________________________________________________________\n(Signature of Veterinarian or Authorized Representative)\n__________________________________________________________________________________________________________\nTitle\nDate _____________________________________________________________________________________________________\n(5) Items purchases for resale.\n(a) Veterinarians who sell, lease, or rent items of tangible personal property, such as pet carriers, crates, kennels, houses, cages, clothing, bedding, toys, collars, leashes, leads, tie-outs, feeders, bowls, dishes, gates, or doors, are required to register as a dealer and collect and remit the applicable tax to the Department. This is not intended to be an exhaustive list.\n(b) As a registered dealer, the veterinarian may provide a copy of the dealer\u2019s Annual Resale Certificate to", "start_char_idx": 1091279, "end_char_idx": 1095474, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a10e58ab-5c5d-4c01-80a7-950afe12daa1": {"__data__": {"id_": "a10e58ab-5c5d-4c01-80a7-950afe12daa1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c7516161-ee63-44af-a0ff-ffdc55fb70c7", "node_type": null, "metadata": {}, "hash": "1767e74d8f5ab4505e1ca899a2787878fb91deb8d550f3c9d9b1f0a7cda299b7"}, "3": {"node_id": "9eb71dc3-7889-4fc3-8164-77ee9d297d03", "node_type": null, "metadata": {}, "hash": "69b37fe59a35af8818e2fed155d3dedad02029884e64a0f185bf898673a45309"}}, "hash": "058cade6282e362d8690101361b8d81621e371d05ca4650fa33fbcaf3f7a9d5c", "text": "may provide a copy of the dealer\u2019s Annual Resale Certificate to purchase taxable items of tangible personal property for resale in lieu of paying tax to the selling vendor, as provided in Rule 12A-1.039, F.A.C.\n(6) Animal food sold to consumers.\n(a) Animal foods that are required by federal or state law to be dispensed only by a prescription are exempt from tax.\n(b) Animal foods which are therapeutic veterinary diets are exempt from tax. For the purpose of this rule, \u201ctherapeutic veterinary diets\u201d means those animal foods that are specifically formulated to aid in the management of illness and disease of a diagnosed health disorder in an animal and which are only available from a licensed veterinarian.\n(c) Even when sold by a veterinarian, animal foods which are not required by federal or state law to be dispensed only by a prescription and animal foods that are not therapeutic veterinary diets are subject to tax.\n(7) Recordkeeping requirements.\n(a) Veterinarians must maintain copies of records indicating the prescription or orders for and the dispensing of drugs, medicines, medical products, supplies, and devices, and substances possessing curative or remedial properties in their records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(b) Electronic storage by the veterinarian of the orders or prescriptions will be sufficient compliance with the provisions of this subsection.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), (19), 212.05, 212.07(1), 212.08(2), 212.085, 212.12(6)(a), 465.187 FS. History\u2013New 7-12-10, Amended 2-17-15.\n12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees.\n(1) Federal excise taxes.\n(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\u2019s bill, invoice, statement, or other evidence of sale. Examples of the federal manufacturers excise tax are the gas guzzler tax and the taxes on sporting goods, firearms, tires, gasoline, gasohol, kerosene, fuel, and coal.\n(b) The federal retail excise taxes levied upon the retail sale of certain items are NOT included in the sales price upon which sales and use tax is computed when the federal tax is separately itemized on a customer\u2019s bill, invoice, statement, or other evidence of sale. Examples of the federal retail excise tax are the luxury automobile tax and the heavy truck and trailer tax.\n(2) Taxes and fees imposed by the state of Florida.\n(a)1. The gross receipts tax imposed under the provisions of subparagraph 203.01(1)(a)1., F.S., on the provider of electricity or natural or manufactured gas is included in the charge upon which sales and use tax is computed when the gross receipts tax is passed on to the customer and wholly or partially separately itemized on a customer\u2019s bill, invoice, statement, or other tangible evidence of sale.\n2. The gross receipts tax imposed under the provisions of subparagraph 203.01(1)(a)3., F.S., is administered in the same manner as sales and use tax and is not included in the charge upon which sales and use tax is computed.\n(b) The following fees levied by the State of Florida are included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer\u2019s bill, invoice, statement, or other evidence of sale:\n1. New tire fee levied under Section 403.718, F.S.;\n2. Lead-acid battery fee levied under Section 403.7185, F.S.;", "start_char_idx": 1095489, "end_char_idx": 1099090, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9eb71dc3-7889-4fc3-8164-77ee9d297d03": {"__data__": {"id_": "9eb71dc3-7889-4fc3-8164-77ee9d297d03", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a10e58ab-5c5d-4c01-80a7-950afe12daa1", "node_type": null, "metadata": {}, "hash": "058cade6282e362d8690101361b8d81621e371d05ca4650fa33fbcaf3f7a9d5c"}, "3": {"node_id": "454b883e-c2b1-43ca-817d-dc6b116704f8", "node_type": null, "metadata": {}, "hash": "692b8d937fcb64da521fe01445a79ce8255e5042a938db47f6cdb4465c0af125"}}, "hash": "69b37fe59a35af8818e2fed155d3dedad02029884e64a0f185bf898673a45309", "text": "Lead-acid battery fee levied under Section 403.7185, F.S.; and,\n3. Rental car surcharge levied under Section 212.0606, F.S.\n(c) The motor vehicle warranty fee levied under Section 681.117, F.S., is not included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer\u2019s bill, invoice, statement, or other evidence of sale.\n(3) Taxes and fees imposed by political subdivisions of the state.\n(a) Any municipal public service tax imposed under Section 166.231 or 166.232, F.S., by a municipality or a charter county on the purchase of electric power or energy, natural gas, liquefied petroleum gas, fuel oil, or kerosene is NOT included in the sales price upon which sales and use tax is computed when the municipal public service tax is separately itemized on a customer\u2019s bill, invoice, statement, or other evidence of sale.\n(b) Each and every fee imposed by a municipality or other political subdivision of the State of Florida on the provider of utility services, such as a franchise fee, is included in the sales price upon which sales and use tax is computed when the fee is passed on to the customer and separately itemized on the customer\u2019s bill, invoice, statement, or other tangible evidence of sale.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 166.231(1)(a), 166.232(1), 203.01(4), 212.02(16), 212.05(1)(a)1.a. (e)1.c., (3), 212.0606, 403.718, 403.7185, 681.117(2) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.22, Amended 4-17-03, 2-17-15.\n12A-1.023 Linen Supply.\n(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 continuous service to be rendered in the periodic cleaning or laundering of such articles are required to collect the tax upon the rentals therefrom. Such items are exempt upon purchases when used exclusively for rental purposes. All other purchases of tangible personal property for use in connection with such rentals are taxable.\n(2) Diaper service is taxable.\n(3) The charge made by a linen supply company for the replacement of towels and similar items lost by a customer to whom it has rented them is exempt.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), 212.05(1)(c) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.23.\n12A-1.024 Fabrication of Tangible Personal Property for Others.\n(1) The producing, fabricating, processing, printing or imprinting of tangible personal property is taxable.\n(2) The total charge for manufacturing a part in the shop from stock is fully taxable.\n(3) Material which is cut, threaded, shaped, bent, polished, welded, sheared, punched, drilled, machined or in some way has work performed on it which changed its original state is considered to have been fabricated and is taxable.\n(4) Charges for labor, replacement parts, materials and supplies used by dealers to adjust, apply, alter, install, maintain, remodel or repair tangible personal property belonging to others are fully taxable.\nCross Reference \u2013 Rules 12A-1.006, 12A-1.043 and 12A-1.063, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.06(1)(b), (2)(a) FS. History\u2013New", "start_char_idx": 1099093, "end_char_idx": 1102471, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "454b883e-c2b1-43ca-817d-dc6b116704f8": {"__data__": {"id_": "454b883e-c2b1-43ca-817d-dc6b116704f8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9eb71dc3-7889-4fc3-8164-77ee9d297d03", "node_type": null, "metadata": {}, "hash": "69b37fe59a35af8818e2fed155d3dedad02029884e64a0f185bf898673a45309"}, "3": {"node_id": "4f08f4df-4d4a-477e-b2e3-b2db15e99709", "node_type": null, "metadata": {}, "hash": "190e4f0a90d94d69d222703005551077b70978a8eb98b0b7ca17e9b490df1791"}}, "hash": "692b8d937fcb64da521fe01445a79ce8255e5042a938db47f6cdb4465c0af125", "text": "212.06(1)(b), (2)(a) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.24.\n12A-1.025 Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(a), 212.05(1), 212.06(1)(a) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.25, Repealed 3-25-20.\n12A-1.027 Printing of Tangible Personal Property.\n(1) \u201cPrinting\u201d 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. \u201cPrinting\u201d includes the process of and the materials used in binding. \u201cPrinting\u201d also includes reproducing an image or images from an original substrate through the electrophotographic, xerographic, laser, or offset process, or a combination of these processes, by which an operator can make more than one copy without handling the original, such as that used to reproduce publications.\n(2)(a) The sale of printed tangible personal property or graphic matter is subject to tax. All charges to the consumer for materials, for the production or fabrication of items used, and for binding and finishing the printed property or graphic matter for distribution are subject to tax, even when such charges are separately stated on an invoice, customer bill, or other tangible evidence of sale.\n(b) Charges for postage paid to the United States Postal Service that are separately stated on a customer\u2019s invoice, bill, or other tangible evidence of sale are not subject to tax.\n(3) The charge for printing or imprinting items provided by the customer to the printer is subject to tax.\n(4)(a) When a printer located in Florida delivers printed materials to the United States Postal Service for mailing, it is presumed that all materials printed at the Florida facility are mailed to persons located within Florida, and the printer must collect tax on the sale of printed materials.\n(b)1. A printer is relieved of the responsibility of collecting tax on the sale of printed materials when the purchaser provides the printer a signed certificate which certifies that:\na. The printer is to deliver the printed materials to the United States Postal Service for mailing, at least in part, to an agreed list of persons, other than the purchaser, located outside Florida; and,\nb. The purchaser understands that, as a result of the issuance of the certificate, the purchaser must pay sales or use tax directly to the Department for all printed materials in the stated order that are mailed to persons located within Florida.\n2. The purchaser is obligated to pay use tax directly to the Department of Revenue when, based on the order provided to the printer, more than an unsubstantial part of the printed matter is delivered by the printer to the United States Postal Service to be mailed to persons located inside Florida. If the purchaser is a registered dealer, the tax due may be reported and paid on the dealer\u2019s sales and use tax return. If the purchaser is not required to register as a dealer under the provisions of Rule 12A-1.060, F.A.C., the use tax may be reported and paid on an Out-of-State Purchase Return (Form DR-15MO, incorporated by reference in Rule 12A-1.097, F.A.C.).\n(c) The following is a suggested format of an exemption certificate to be completed by the purchaser and presented to the selling printer (dealer) at the time of sale:\nEXEMPTION CERTIFICATE\nPRINTED MATERIALS TO BE MAILED PARTLY OUTSIDE FLORIDA\n ______________________________ (Name of Purchaser of Printed Materials) certifies that he or she has placed an order, dated or numbered or otherwise described as follows:\n__________________________________________________with", "start_char_idx": 1102490, "end_char_idx": 1106314, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4f08f4df-4d4a-477e-b2e3-b2db15e99709": {"__data__": {"id_": "4f08f4df-4d4a-477e-b2e3-b2db15e99709", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "454b883e-c2b1-43ca-817d-dc6b116704f8", "node_type": null, "metadata": {}, "hash": "692b8d937fcb64da521fe01445a79ce8255e5042a938db47f6cdb4465c0af125"}, "3": {"node_id": "ab2154fb-34a6-4c66-a722-a52c95e20708", "node_type": null, "metadata": {}, "hash": "67e9cc13d8c844bfe38b956bc12869a859ab86db77f82837be0446e417261d23"}}, "hash": "190e4f0a90d94d69d222703005551077b70978a8eb98b0b7ca17e9b490df1791", "text": "placed an order, dated or numbered or otherwise described as follows:\n__________________________________________________with _______________________________ (Name of Printing Facility) for the printing of certain materials, and as a part of that order the Printing Facility has agreed to deliver the printed materials to the United States Postal Service for mailing to an agreed list of persons.\nThe above-named Purchaser further certifies that, based on the mailing list, more than an unsubstantial part of the printed materials will be mailed to persons located outside Florida.\nThe Purchaser understands that, as a result of this certification, the Printing Facility has no obligation to collect any sales or use tax for the printed materials from the Purchaser, and that the Purchaser must pay sales or use tax directly to the Department of Revenue for all printed materials in the above order that are mailed to persons located within Florida. Such tax is due on the first day of the month following the sale of the materials and is delinquent on the 21st day of that month.\nUnder the penalties of perjury, I declare that I have read the foregoing Exemption Certificate for Printed Material to be Mailed Partly Outside Florida, and the facts stated in it are true.\n_________________________________\t_________________________________\nPurchaser\u2019s Name (Print or Type)\tFlorida Sales Tax Number (if registered)\n_________________________________\t_________________________________\nSignature and Title\tDate\n_________________________________\t_________________________________\nFederal Employer Identification Number\tTelephone Number\n(F.E.I.) or Social Security Number\t\n(Form to be retained in Printing Facility\u2019s records)\n(5)(a) Sales to a nonresident print purchaser for printing of tangible personal property are not subject to tax. A \u201cnonresident print purchaser\u201d is an out-of-state purchaser who is not required to be registered with the Department as a dealer under the provisions of Section 212.0596(2), F.S., and is purchasing printing of tangible personal property in this state. The nonresident print purchaser is required to furnish to the selling printer (dealer), at the time of sale, a certificate stating that the printed material purchased will be resold by the nonresident print purchaser and that the nonresident print purchaser is not required to register as a dealer with the Department under the provisions of Section 212.0596(2), F.S.\n(b) The following is a suggested format of an exemption certificate to be completed by the nonresident print purchaser and presented to the selling printer (dealer) at the time of sale:\nEXEMPTION CERTIFICATE\nPRINTED MATERIAL PURCHASED BY A NONRESIDENT PURCHASER\nName of Printer: ____________________________________________________________________________________________ \nAddress of Printer: ____________________________________________________________________________________ (Street)\n_________________________________(City) ______________________________________________________________ (State)\nThis is to certify that all tangible personal property purchased after __________ (date) by the undersigned purchaser of printed material, who is not a dealer required to obtain a certificate of registration with the Florida Department of Revenue under the provisions of Section 212.0596(2), F.S., from the above named Florida printer, is printed material purchased for resale by the undersigned print purchaser and for no other purpose.\nUnder the penalties of perjury, I declare that I have read the foregoing Printed Material Exemption Certificate, and the facts stated in it are true.\nName of Nonresident Print Purchaser: __________________________________________________________________________\nAddress of Purchaser: _________________________________________________________________________________ (Street)\n______________________________ (City) ________________________________________________________________ (State)\nFederal Identification Number: ________________________________________________________________________________\n_______________________________________\t_______________________________\n\t\n_______________________________________\t_______________________________\n(Signature of Authorized Representative)\tDate\nThis certificate shall be considered a part of each order the Print Purchaser gives to the printer named above.\n(6)(a) The purchase of materials and supplies that become a component part of printed matter for resale is exempt from the tax. Examples of such items are: paper stock, including newsprint; printer\u2019s ink; and dry spray powder that is used to speed the drying of ink on printed matter.\n(b)1. The purchase, production, or creation of film, photographic paper, dyes used for embossing and engraving,", "start_char_idx": 1106234, "end_char_idx": 1111020, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ab2154fb-34a6-4c66-a722-a52c95e20708": {"__data__": {"id_": "ab2154fb-34a6-4c66-a722-a52c95e20708", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4f08f4df-4d4a-477e-b2e3-b2db15e99709", "node_type": null, "metadata": {}, "hash": "190e4f0a90d94d69d222703005551077b70978a8eb98b0b7ca17e9b490df1791"}, "3": {"node_id": "a1c2c48f-8420-450d-bee3-c7a3e2aa4fff", "node_type": null, "metadata": {}, "hash": "631890db61262e542b6c716944acf3f9edf5a4dabf7a895868168db31fb87db6"}}, "hash": "67e9cc13d8c844bfe38b956bc12869a859ab86db77f82837be0446e417261d23", "text": "creation of film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and negatives used in producing graphic matter for sale by printers is exempt if the printer\u2019s business is classified in the Standard Industrial Classification (SIC) Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, by one of the following classifications:\na. SIC Industry Number 275, Commercial Printing;\nb. SIC Industry Number 276, Manifold Business Forms;\nc. SIC Industry Number 277, Greeting Cards;\nd. SIC Industry Number 278, Blankbooks, Looseleaf Binders, and Bookbinding and Related Work;\ne. SIC Industry Number 279, Service Industries for the Printing Trade.\n2. The purchaser must extend an exemption certificate to the selling dealer to purchase tax exempt the items provided in paragraph (a). The following is a suggested exemption certificate:\nEXEMPTION CERTIFICATE\nPURCHASES OF FILM AND OTHER PRINTING SUPPLIES\n______________________ (Purchaser\u2019s Name) certifies that the film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and/or negatives purchased on or after ________ (date) will be used to produce graphic matter for sale.\n______________________ (Purchaser\u2019s Name) further certifies that its four-digit SIC Industry Number is classified under SIC Industry Group Number 275, 276, 277, 278 or 279, as contained in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President.\nThe undersigned understands that if such film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and/or negatives do not qualify for exemption, the undersigned will be subject to sales and use tax, interest, and penalties. The undersigned further understands that when any person fraudulently, for the purpose of evading tax, issues to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, shall be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083 or 775.084, F.S.\n_________________________________\t_______________________________\nPurchaser\u2019s Name (Print or Type)\tFlorida Sales Tax Number\n_________________________________\t_______________________________\nSignature and Title\tDate\n_________________________________\t_______________________________\nFederal Employer Identification Number\tTelephone Number\n(F.E.I.) or Social Security Number\t\n3. Any person who prints or publishes tangible personal property that does not meet the requirements of this paragraph must pay tax on such items.\n(c) The purchase of items and materials used one time only for packaging printed matter, without which the delivery of the matter would be impractical, or for the convenience of the customer, is exempt. Examples of such packaging materials are: boxes, cans, mailing and wrapping paper, wax and plastic bags, twine, wire and steel band material, and shipping tags.\n(d) The purchase of expendable materials, supplies, and other items that do not become a component part of, or accompany, the printed matter for sale is subject to tax. Examples of such items are: rosin paste, gummed paste, flash bulbs, felt packing, art supplies, photographs, engravings, cuts, mats, mat services, chemicals and additives used for processing printed materials, chemicals used as cleaning agents or detergents, blankets, rollers, matrix, wire machines, and other production and packaging equipment.\n(7)(a) Selling printers (dealers) who accept in good faith the certificates required to be obtained from the purchaser will not be assessed tax on their sales of printed materials to that purchaser. The Department will look solely to the purchaser for any additional tax due.\n(b) The selling printer (dealer) is required to", "start_char_idx": 1111069, "end_char_idx": 1115177, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a1c2c48f-8420-450d-bee3-c7a3e2aa4fff": {"__data__": {"id_": "a1c2c48f-8420-450d-bee3-c7a3e2aa4fff", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ab2154fb-34a6-4c66-a722-a52c95e20708", "node_type": null, "metadata": {}, "hash": "67e9cc13d8c844bfe38b956bc12869a859ab86db77f82837be0446e417261d23"}, "3": {"node_id": "3ceda945-3d0a-41fd-ba60-a2b0cb077160", "node_type": null, "metadata": {}, "hash": "24344e3c9298cc7f81c46ee2b9bfd88f1346f25ca8b14228732a54ccfef28392"}}, "hash": "631890db61262e542b6c716944acf3f9edf5a4dabf7a895868168db31fb87db6", "text": "additional tax due.\n(b) The selling printer (dealer) is required to maintain the certificates required to be obtained by the seller from the purchaser until tax imposed under Chapter 212, F.S., may no longer be determined and assessed under Section 95.091, F.S.\nRulemaking Authority 212.06(3)(b), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), (3), 212.02(14), (15)(c), (19), 212.0596(2)(j), 212.06(2), (3)(b), (5)(a), 212.08(7)(yy), 212.085, 212.12(6), 213.37 FS. History\u2013New 10-7-68, Amended 6-16-72, 5-18-74, Formerly 12A-1.27, Amended 5-18-94, 6-19-01.\n12A-1.029 Labels and Other Printed Matter Sold to Manufacturers.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), 212.05(1) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.29, Amended 4-2-00, Repealed 6-1-09.\n12A-1.031 The Printing of Lawyers\u2019 Briefs and Accounts\u2019 Reports.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(15) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.31, Repealed 6-19-01.\n12A-1.032 Computer Software.\nThe 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 property. However, where the vendor, at the customer\u2019s request, modifies or alters a prepackaged program to the customer\u2019s specification and charges the customer for a single transaction, the charge is for a customized software package and is not subject to tax.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(a), 212.08(7)(v) FS. History\u2013New 12-11-74, Amended 5-10-77, 6-29-80, Formerly 12A-1.32, Amended 8-15-21.\n12A-1.033 Sales of Manuscripts.\nThe 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.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (19), 212.05 FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.33.\n12A-1.034 Promotional Materials Exported from this State.\n(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 from sales tax.\n(2) Any dealer who has incurred use tax on the use in this state of promotional materials, as defined in Section 212.06(11)(b), F.S., may apply for a refund of tax paid on the promotional materials which are subsequently exported outside this state only when the seller of the promoted subscriptions to publications sold in this state is a registered dealer and is remitting sales tax to the Department on publications sold in this state. The dealer purchasing and distributing the promotional materials for promoted subscriptions and the seller of the promoted subscriptions to publications are not required to be the same", "start_char_idx": 1115186, "end_char_idx": 1118383, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3ceda945-3d0a-41fd-ba60-a2b0cb077160": {"__data__": {"id_": "3ceda945-3d0a-41fd-ba60-a2b0cb077160", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a1c2c48f-8420-450d-bee3-c7a3e2aa4fff", "node_type": null, "metadata": {}, "hash": "631890db61262e542b6c716944acf3f9edf5a4dabf7a895868168db31fb87db6"}, "3": {"node_id": "70a1aa53-e396-40da-9689-158546328267", "node_type": null, "metadata": {}, "hash": "40d384e371577cc7f88334c042ee40b559027a2e8e1c83708ea1e9557218d229"}}, "hash": "24344e3c9298cc7f81c46ee2b9bfd88f1346f25ca8b14228732a54ccfef28392", "text": "and the seller of the promoted subscriptions to publications are not required to be the same person.\n(3) Any dealer who is unable to determine at the time of purchase of promotional materials whether the promotional materials will be used in this state or exported from this state may also make a request in writing to the Department to obtain written consent from the Department to assume the obligation of self-accruing and remitting directly to the state the tax due on taxable purchases of promotional materials, as defined in Section 212.06(11)(b), F.S., only when the seller of the promoted subscriptions to publications sold in this state is a registered dealer and is remitting sales tax to the Department on publications sold in this state. (See Rule 12A-1.0911, F.A.C.)\n(4) For purposes of this rule, \u201cpromotional materials,\u201d as defined in Section 212.06(11)(b), F.S., includes tangible personal property that is given away or otherwise distributed to promote the sale of a subscription; written or printed advertising material, direct-mail literature, correspondence, written solicitations, renewal notices, and billings for sales connected with or to promote the sale of a subscription to a publication; and the component parts of each of these types of promotional materials.\n(5) A claim for exemption as provided in this rule shall not be denied on the basis that the exportation process was not continuous and unbroken, that a separate consideration was not charged for the promotional materials so exported, or that the taxpayer kept, retained, or exercised any right, power, dominion, or control over the promotional materials before transporting them from the state or for the purpose of subsequently doing so.\n(6)(a) To receive a refund of tax paid to the Department for promotional materials, the dealer must file an Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.) with the Department within 3 years after the date the tax was paid. Form DR-26S must meet the requirements of Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., and a refund shall not be approved, before the date the promotional materials are exported from this state.\n(b) When the dealer\u2019s claim for refund has been approved, the amount refunded will be the amount of use tax paid by the dealer on promotional materials that were subsequently exported from this state.\n(c) Such use tax shall be refunded whether or not the dealer who paid the tax has been granted self-accrual authorization. See Rule 12A-1.0911, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.02(4), (14), (16), (20), 212.06(11), 212.183(6), 213.255(1), (2), (3), 215.26(2) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.34, Amended 5-19-93, 11-16-93, 6-19-01, 4-17-03, 5-9-13.\n12A-1.035 Funerals; Related Merchandise and Services.\n(1) As used in this rule:\n(a) \u201cConsumer\u201d means any person legally authorized to make financial arrangements for the purchase of a funeral or burial service or funeral or burial merchandise.\n(b) \u201cFuneral service\u201d or \u201cburial service\u201d means any observance, ceremony, or service in connection with the final disposition, memorialization, interment, entombment, or inurnment of human remains.\n(c) \u201cFuneral merchandise\u201d or \u201cburial merchandise\u201d means any tangible personal property commonly sold or used in connection with the final disposition, memorialization, interment, entombment, or inurnment of human remains. Examples of such items are caskets, burial containers, vaults, alternative containers, cremation", "start_char_idx": 1118365, "end_char_idx": 1121972, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "70a1aa53-e396-40da-9689-158546328267": {"__data__": {"id_": "70a1aa53-e396-40da-9689-158546328267", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3ceda945-3d0a-41fd-ba60-a2b0cb077160", "node_type": null, "metadata": {}, "hash": "24344e3c9298cc7f81c46ee2b9bfd88f1346f25ca8b14228732a54ccfef28392"}, "3": {"node_id": "2507b817-a0b8-4c58-9f88-0cb428232a38", "node_type": null, "metadata": {}, "hash": "d8cbf2f54bbed83b70b09d9067475537a8053b690d43e65a6d926ab64024cc33"}}, "hash": "40d384e371577cc7f88334c042ee40b559027a2e8e1c83708ea1e9557218d229", "text": "caskets, burial containers, vaults, alternative containers, cremation containers, urns, monuments, private mausoleums, clothing, flowers, shrubs, benches, vases, memory folders, acknowledgment cards, prayer cards, and register books. This list is not intended to be an exhaustive list.\n(2)(a)1. The following at-need sales to consumers by any person licensed under the provisions of Chapter 497, F.S., are not subject to tax:\na. The sale of funeral or burial services;\nb. The sale of funeral or burial merchandise sold in conjunction with the sale of a funeral or burial service; and,\nc. The sale of funeral or burial merchandise that is installed at the consumer\u2019s designated location.\n2. The sale of funeral or burial merchandise is presumed to be made in conjunction with the sale of funeral or burial services when the seller of the merchandise is required to deliver the merchandise to any person licensed to provide funeral or burial services.\n3. The purchase of funeral or burial merchandise by any person licensed under the provisions of Chapter 497, F.S., for use in providing funeral or burial services or for installation at the consumer\u2019s designated location is subject to tax at the time of purchase.\n(b) Charges to a consumer for funeral or burial merchandise sold under the provisions of a pre-need contract authorized by Chapter 497, F.S., are not subject to tax. When merchandise is purchased by any person licensed under Chapter 497, F.S., to be provided at the time of death of the individual for whom the contract was purchased, tax is due at the time of purchase.\n(3)(a) Monuments, monument services, and related monument products for the purposes of memorializing human remains are not subject to tax when:\n1. The merchandise is sold in conjunction with the sale of a funeral or burial service; or\n2. The merchandise is installed at the consumer\u2019s designated location.\n(b) The following sales of monuments, monument services, and related monument products sold for the memorialization of animal remains are not subject to tax:\n1. The sale of services for the final disposition of animal remains;\n2. The sale of merchandise sold in conjunction with services for the final disposition of animal remains; and,\n3. The sale of monuments, monument services, and related monument products sold for the memorialization of animal remains that are installed at the purchaser\u2019s designated location.\n(c) The following are examples of sales of monuments, monument services, and related monument products to consumers for the memorialization of human remains, or for the memorialization of animal remains, that are not subject to sales tax. This list is not intended to be an exhaustive list.\n1. The sale of monuments, copings, or bases that are installed with or without a foundation or base;\n2. The sale of a marker installed at the grave site or affixed to real property improvements, such as niches, crypts, benches, mausoleums, and other cemetery improvements;\n3. The building of a mausoleum, columbarium, or below ground crypt;\n4. The construction of foundations for monuments;\n5. The sale of lettering installed or affixed to real property improvements, such as niches, crypts, benches, mausoleums, and other cemetery improvements;\n6. Charges for the inscription of a monument, marker, crypt, or niche;\n7. Charges for the repair of monuments when the repair is made at the site of installation;\n8. Charges for cleaning monuments.\n(4) The sale of funeral or burial merchandise that does not meet the requirements of subsection (2) or (3) is subject to tax. Any person who makes such sales is required to register with the Department as a dealer and collect the tax from the consumer. (See Rule 12A-1.060, F.A.C.) Tax previously paid by the dealer on the purchase of merchandise may be taken as a credit against the sales tax collected at the time of sale. The dealer", "start_char_idx": 1121987, "end_char_idx": 1125867, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2507b817-a0b8-4c58-9f88-0cb428232a38": {"__data__": {"id_": "2507b817-a0b8-4c58-9f88-0cb428232a38", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "70a1aa53-e396-40da-9689-158546328267", "node_type": null, "metadata": {}, "hash": "40d384e371577cc7f88334c042ee40b559027a2e8e1c83708ea1e9557218d229"}, "3": {"node_id": "dac566ea-f145-4497-be77-28ae07d9e5c3", "node_type": null, "metadata": {}, "hash": "22744c76a9855fbe4b2584c458215ead380e43ace8e76cb0e69a36a07eb5f163"}}, "hash": "d8cbf2f54bbed83b70b09d9067475537a8053b690d43e65a6d926ab64024cc33", "text": "as a credit against the sales tax collected at the time of sale. The dealer should remit to the Department the difference between the amount of tax collected and the amount of tax paid on the purchase of the merchandise.\n(5) Any person who separately itemizes and collects sales tax on any contract for the sale of funeral or burial merchandise must remit the tax to the Department at the time of execution of the contract. (See Rule 12A-1.056, F.A.C.)\n(6) An Annual Resale Certificate (Form DR-13) may be extended to the selling dealer to purchase funeral or burial merchandise tax exempt for the purposes of resale when:\n(a) The applicable tax is collected from the consumer at the time of sale;\n(b) The merchandise is not purchased for use by any person licensed under Chapter 497, F.S., to provide funeral or burial services to a consumer; and,\n(c) The merchandise is not installed at the consumer\u2019s designated location.\n(7) The purchase of tools, supplies, and other tangible personal property used in providing funeral or burial services, or in preparing funeral or burial merchandise for sale or for installation, is subject to tax.\n(8) Any cemetery that holds a Consumer\u2019s Certificate of Exemption (Form DR-14) issued by the Department may extend a copy of its certificate to the selling dealer to purchase funeral or burial merchandise, tools, supplies, and other tangible personal property for its own use tax exempt.\nRulemaking Authority 212.07(1)(b), 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(a), (c), 212.06(1), 212.08(2), (7)(v) FS. History\u2012New 10-7-68, Amended 6-16-72, Formerly 12A-1.35, Amended 6-19-01, 5-9-13.\n12A-1.036 Furniture and Storage Warehousemen.\n(1) Charges by warehousemen solely for moving, storing, packing, or shipping tangible personal property belonging to other persons are not subject to tax.\n(2) Warehousemen who sell tangible personal property, such as boxes, crates, tape, and other packaging or shipping materials, are required to register with the Department as dealers and collect tax on their sales of taxable items. See Rule 12A-1.060, F.A.C., Registration.\n(3) Boxes, crates, shipping containers, packaging, pallets, dunnage (blocks, timber, and bracers used to hold in place or protect cargo during shipment), and other packaging or shipping materials purchased, used, or consumed by warehousemen when moving, storing, packing, and shipping tangible personal property belonging to other persons are subject to tax.\n(4)(a) The payment of a damage claim by a warehousemen for damage suffered by merchandise in transit or in storage is not a sale of tangible personal property and is not subject to tax, even when the warehouseman retains the damaged property under settlement of the claim. Charges to warehousemen for repairs to damaged merchandise are subject to tax.\n(b) Any warehouseman who maintains and operates a business location, such as a salvage depot, to sell merchandise, damaged merchandise, or merchandise acquired in settlement of a claim is required to collect tax on sales of such merchandise.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (20), 212.05(1)(b), 212.08(7)(v) FS. History\u2012New 10-7-68, Amended 6-16-72, Formerly 12A-1.36, Amended 6-1-09.\n12A-1.037 Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services.\n(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", "start_char_idx": 1125870, "end_char_idx": 1129450, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dac566ea-f145-4497-be77-28ae07d9e5c3": {"__data__": {"id_": "dac566ea-f145-4497-be77-28ae07d9e5c3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2507b817-a0b8-4c58-9f88-0cb428232a38", "node_type": null, "metadata": {}, "hash": "d8cbf2f54bbed83b70b09d9067475537a8053b690d43e65a6d926ab64024cc33"}, "3": {"node_id": "e13b324f-133a-403f-8441-d44e3542660d", "node_type": null, "metadata": {}, "hash": "65d93acdeb49d99d1260b4bd6f5d15635106109287933067a348c64b2ea5a2e5"}}, "hash": "22744c76a9855fbe4b2584c458215ead380e43ace8e76cb0e69a36a07eb5f163", "text": "series of sales meet the requirements set forth in this rule, regarding: the intent of the parties; the frequency and duration of the sales; the type of tangible personal property or services offered for sale; the location where the sales take place; and the status of the parties, as it relates to the tangible personal property or taxable services being sold.\n(2) An exempt isolated sale or transaction occurs when an entity, which for purposes of this rule is a \u201cperson,\u201d as defined in Section 212.02(12), F.S., required to be registered as a dealer, either distributes tangible personal property in exchange for the surrender of a proportionate interest in an entity, or transfers all, or substantially all, of the property of a person\u2019s business, or a division thereof. Also, the transfer of property to an entity in exchange for an interest therein in proportion to the tangible personal property contributed is exempt as an isolated sale.\n(a) The isolated sales exemption does not apply to:\n1. Sales of aircraft, boats, mobile homes, or motor vehicles in this state of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government; however, such sales may be exempt if they meet the criteria in subparagraph 12A-1.007(25)(a)3., 4. or 5., F.A.C.\n2. The distribution or sale of inventory.\n3. The distribution or sale of tangible personal property used in the business, such as salvage, surplus, or obsolete property, will not qualify as an isolated sale or transaction, unless the transaction is described in paragraph (2)(b) or (c), below; but such sale qualifies as an occasional sale or transaction if it complies with the requirements set forth in subsection (3), below, and provided none of the elements set forth in subsection (5), below, are present.\n4. Transactions where the transferor has not paid any applicable sales or use tax on the tangible personal property, unless at the time of transfer the statute of limitations for assessment of sales and use tax on the property had expired, as provided in Section 95.091(3), F.S.\n5. Sales made by or through an auctioneer, agent, broker, factor, or any other person required to be registered and to collect tax on such sales, as provided in Rule 12A-1.066, F.A.C.\n6. Transactions which are not completed within 60 days from the date of the first distribution of assets of an entity.\n(b) A transfer, distribution, exchange or sale of tangible personal property to or by an entity is an exempt isolated sale when:\n1. The transfer of tangible personal property to an entity is in exchange for the stock (or an increase in the value of the transferor\u2019s stock), or an interest (or an increase in the value of the transferor\u2019s interest) therein, or in an entity which controls such entity, in proportion to the value of the property contributed.\na. Example: X Corp and Y Corp will each transfer $500,000 worth of tangible personal property to form XY Corp in exchange for X Corp and Y Corp each owning 50 percent of XY Corp stock. That transfer of tangible personal property to XY Corp is exempt as an isolated sale.\nb. Example: X Corp transfers all or substantially all of the tangible personal property of one of its divisions to Y Corp, a newly formed corporation, in exchange for all of the stock of Y Corp. The transfer of the tangible personal property is a contribution to the capital of Y Corp and therefore is an exempt isolated sale.\nc. Example: Z transfers tangible personal property to Y Corp as a contribution to the capital of Y Corp and either increases the value of its presently held stock in Y Corp in proportion to the value of the property contributed or receives additional stock in proportion to the value of the property contributed. The transfer of the tangible personal property from Z to Y Corp is a contribution to capital and therefore is an exempt isolated sale.\n2. The transfer of property to an acquiring corporation is pursuant to a consolidation or merger of the corporation, and in exchange solely for issuance of the acquiring", "start_char_idx": 1129440, "end_char_idx": 1133519, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e13b324f-133a-403f-8441-d44e3542660d": {"__data__": {"id_": "e13b324f-133a-403f-8441-d44e3542660d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "dac566ea-f145-4497-be77-28ae07d9e5c3", "node_type": null, "metadata": {}, "hash": "22744c76a9855fbe4b2584c458215ead380e43ace8e76cb0e69a36a07eb5f163"}, "3": {"node_id": "0943ff10-ec98-46c4-80dd-aba1ad78e7f3", "node_type": null, "metadata": {}, "hash": "293a91f66c4a49da7b8af02b3710986d316550a7703ce8600c9b077dc3c9e397"}}, "hash": "65d93acdeb49d99d1260b4bd6f5d15635106109287933067a348c64b2ea5a2e5", "text": "of the corporation, and in exchange solely for issuance of the acquiring corporation\u2019s stock, or stock of the acquiring corporation\u2019s parent. Example: X Corp merges into Y Corp, in compliance with the statutory merger requirements set forth in Chapters 607 and 617, F.S. X Corp would not be required to collect sales tax from Y Corp on the transfer of the tangible personal property to Y Corp, since such transfer is not in the normal course of business; instead, the transfer is for the merger or consolidation of X Corp and Y Corp in the formation of XY Corp.\n3. The distribution or sale by an entity in complete liquidation of non-inventory tangible personal property is made pursuant to the dissolution of that entity or a division thereof.\n4. There is a transfer of tangible personal property to an acquiring corporation, where the acquiring corporation, in addition to exchanging its stock, either assumes a liability or pays boot in exchange for tangible personal property, provided that the fair market value of the stock exchanged for the tangible personal property represents at least 80% of the fair market value of the total consideration given for the tangible personal property.\n(c) An exempt isolated sale or transaction may also occur when the transfer of non-inventory tangible personal property by an entity is in exchange for the surrender of a proportionate interest in the entity held by the transferee. Example: A, B, and C each hold one-third interest in Partnership. C\u2019s interest in Partnership will be extinguished when the non-inventory tangible personal property of Partnership proportionate to C\u2019s interest is transferred to C. This transfer of non-inventory tangible personal property from Partnership to C is exempt as an isolated sale.\n(d) The sale of business assets in conjunction with the sale of the business as provided in paragraph 12A-1.055(6)(b), F.A.C., other than inventory and aircraft, boats, mobile homes, and motor vehicles, qualifies as an isolated sale provided the sale and the transfer of the assets of the business is completed within 30 days from the date of the agreement for the sale of the business. If the sale of the business is not completed within the 30 day period, the sale may nevertheless qualify as an occasional sale provided the sale complies with the requirements in subsection (3), below, and provided none of the elements set forth in subsection (5), below, are present.\n(3)(a) An exempt occasional sale or series of sales occurs when there is a sale by the owner of tangible personal property, which meets the requirements set forth below, regarding the frequency and duration of the sales, the type of tangible personal property sold, the location of the sales, and the status of the parties as it relates to the property being sold.\n(b) An exempt occasional sale or series of sales by the owner of tangible personal property must occur under the following circumstances:\n1. The seller must have paid any applicable sales or use tax on such property unless at the time of sale the statute of limitations for assessment of sales and use tax on the property had expired, as provided in Section 95.091(3), F.S.\n2. Such sales or series of sales occur no more frequently than two times during any 12-month period.\na. The third sale or series of sales in this State of such property during any 12-month period makes that person engaged in the business, and that person is required to register as a dealer and required to collect and remit tax on such third sale or series of sales and on all subsequent sales until such sales or series of sales occur no more than two times within any 12-month period. A dealer that is no longer required to be registered must cancel its sales tax registration. Once the registration is canceled, the seller cannot make more than two sales or series of sales within any 12-month period without being required to register again as a dealer.\nb. The term \u201cseries of sales,\u201d for purposes of this rule, means any multiple sales of tangible personal property, for a limited duration not to exceed 30 consecutive days, which as to any single sale within the series of sales would not be taxable under the requirements set forth in this rule for", "start_char_idx": 1133531, "end_char_idx": 1137765, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0943ff10-ec98-46c4-80dd-aba1ad78e7f3": {"__data__": {"id_": "0943ff10-ec98-46c4-80dd-aba1ad78e7f3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e13b324f-133a-403f-8441-d44e3542660d", "node_type": null, "metadata": {}, "hash": "65d93acdeb49d99d1260b4bd6f5d15635106109287933067a348c64b2ea5a2e5"}, "3": {"node_id": "663e1532-c883-4794-89ba-64fe17ac571d", "node_type": null, "metadata": {}, "hash": "7e7b68989eaac55d8377b8c0203f85965a968fb0aef0c6452e8af35b86f64b91"}}, "hash": "293a91f66c4a49da7b8af02b3710986d316550a7703ce8600c9b077dc3c9e397", "text": "the series of sales would not be taxable under the requirements set forth in this rule for each such single sale. Each series of sales shall be considered a single sale. Example: A carpet retailer conducts a two day sale to dispose of its used office equipment. The multiple sales made by the dealer during those two days constitute a single sale, for purposes of the occasional sales tax exemption, since the sales took place within the limited duration which did not exceed 30 consecutive days; therefore, the sale is exempt from tax.\nc. For purposes of determining whether a sale qualifies as an occasional sale, an entity with more than one place of operation in the State of Florida shall be considered a single entity. Example: X Corp wishes to sell its used office furniture and equipment; it operates from A, B, C, and D locations. The A location holds a sale on January 1st; the B location holds a sale on January 15th; the C location holds a sale in May; and the D location holds a sale in August. The sales made by the A and B locations constitute a single sale, since the same entity, X Corp, sold the tangible personal property within 30 consecutive days; therefore, the sales made at the A and B locations may qualify as occasional sales. The sales made by the C location constitute a second sale by X Corp, and may qualify as the second occasional sale, because such sale did not occur within 30 days from the January 1st sale. However, the sales made by the D location constitute a third sale by X Corp, and shall not qualify as an occasional sale.\n3. Sales by a dealer of tangible personal property that was used in the business, which is not inventory and which was not originally purchased for resale, may qualify as an occasional sale, regardless of the items\u2019 similarity to any items sold in the regular course of the dealer\u2019s trade or business, provided the items are not specifically excluded, as set forth in subsection (5) of this rule, from the occasional sales exemption, and provided all other requirements set forth herein are met.\na. Example: Sales by a farmer of his farm machinery or equipment, or by a grocery store of its cash registers and other equipment, or by an office supply company of its (fixed assets) office furniture are exempt if:\n(I) Such sales or series of sales do not occur more than two times within any 12-month period;\n(II) Such tangible personal property was not inventory; and,\n(III) Such tangible personal property was not originally purchased or acquired for resale.\nb. Example: X Corp is in the business of manufacturing baseball equipment, including baseballs, gloves, and bats. X Corp has decided to discontinue the production of gloves and will sell all the manufacturing equipment used for the production of gloves. The sale of the glove production equipment may qualify as an isolated sale of a division, as provided in subsection (2) above, or it may otherwise qualify as an occasional sale. However, the sale of gloves in inventory that were originally manufactured for resale does not qualify as an occasional sale.\n(4) An occasional sale of taxable services occurs when the seller does not hold himself out as engaged in the business of selling such services and the sale of the services occurs no more than two times during any 12-month period.\n(5) The sale of tangible personal property, or the sale of services, under any one of the following circumstances, is taxable and is not an occasional sale if:\n(a) Such sale or series of sales occurs more than two times within any 12-month period (tax shall apply only to the third and subsequent sale(s)).\n(b) Such property was originally purchased or acquired for resale.\n(c) Such sale or series of sales are made on the same commercial premises or from a location, which is not its fixed and permanent business location, and which is in competition with other persons required to collect tax, regardless of whether such sales may otherwise qualify as occasional sales, and regardless of the similarity of the tangible personal property to that of the other dealers\u2019 tangible personal", "start_char_idx": 1137753, "end_char_idx": 1141852, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "663e1532-c883-4794-89ba-64fe17ac571d": {"__data__": {"id_": "663e1532-c883-4794-89ba-64fe17ac571d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0943ff10-ec98-46c4-80dd-aba1ad78e7f3", "node_type": null, "metadata": {}, "hash": "293a91f66c4a49da7b8af02b3710986d316550a7703ce8600c9b077dc3c9e397"}, "3": {"node_id": "2fcef1c0-c200-469b-b799-0fc251371946", "node_type": null, "metadata": {}, "hash": "865bfd01faf79977438fe1c09540d352b65301ce0f1214c8864cfedd6c0cd9b6"}}, "hash": "7e7b68989eaac55d8377b8c0203f85965a968fb0aef0c6452e8af35b86f64b91", "text": "similarity of the tangible personal property to that of the other dealers\u2019 tangible personal property.\n(d)1. Example: A non-profit civic organization selling T-shirts purchased for resale on the premises of any commercial establishment where the vendors are required to be registered as dealers, to charge, collect, and remit sales tax, must also register as a dealer even if that is the organization\u2019s first sale during that 12-month period because:\na. The location where that organization is selling the T-shirts is considered to be in competition with other dealers required to collect tax; or\nb. The T-shirts were purchased for resale.\n2. Example: A city holds a parade which attracts sellers of tangible personal property, including, but not limited to, arts and crafts vendors. The city designates a specific area where the arts and crafts and other vendors\u2019 items are to be sold. The sale of the arts and crafts is taxable, even if the arts and crafts are sold by non-profit organizations, and even if the sale would otherwise qualify as an occasional sale, because the sellers of the arts and crafts are selling at a location which is in competition with other vendors that are required to be registered. Therefore, the sale of the arts and crafts is not an occasional sale, and the sellers of arts and crafts must register as dealers.\n(e) Such sale is made by or through an auctioneer, agent, broker, factor, or any other person required to be registered as a dealer to collect and remit tax on such sales, as provided in Rule 12A-1.066, F.A.C.\n(f) Such sale involves an aircraft, boat, mobile home, or motor vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government. See Rule 12A-1.007, F.A.C.\n(g) Such sale involves admissions; or taxable rentals, leases, or licenses of transient rental accommodations, real property, parking lots, garages, docking, tie down spaces, or storage spaces for motor vehicles, boats or aircraft.\n(6) The rental of tangible personal property, pursuant to an operating lease (as defined in Rule 12A-1.071, F.A.C.), qualifies as an exempt occasional sale, provided it complies with the requirements in subsection (3) above, and provided none of the elements set forth in subsection (5) above, are present.\n(a) For purposes of this subsection, there shall be no series of sales of tangible personal property as set forth in sub-subparagraph (3)(b)2.b., above; therefore, all single rentals of tangible personal property shall constitute a sale.\n(b) Any single rental transaction of tangible personal property, pursuant to an operating lease, covering a period of 30 days or less, will be treated as a single rental, and shall constitute one sale. If a rental transaction of tangible personal property covers a period in excess of 30 days, each 30 day increment, or portion thereof, will be considered a single rental transaction and shall constitute one sale.\n(c) If a rental transaction exceeds the frequency requirement set forth in subsection (3), above, as modified by paragraphs (6)(a) and (b) above, no portion of that rental transaction shall be exempt as an occasional rental.\n1. Example: Contractor X owns and operates bulldozers and other equipment (other than vehicles described in subparagraph (2)(a)1.) used in land clearing. Contractor X paid the applicable tax on the purchase of the equipment, and generally does not lease any of its equipment. However, in a 12-month period, Contractor X entered into three separate 30-day term operating leases, for the lease of a bulldozer to Contractor Y (without an operator). The first two 30-day leases qualify as occasional operating leases and are exempt from tax. However, Contractor X is required to register and collect tax on the third, and subsequent leases, until Contractor X has no more than two leases within any 12-month period.\n2. Example: The rental", "start_char_idx": 1141848, "end_char_idx": 1145780, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2fcef1c0-c200-469b-b799-0fc251371946": {"__data__": {"id_": "2fcef1c0-c200-469b-b799-0fc251371946", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "663e1532-c883-4794-89ba-64fe17ac571d", "node_type": null, "metadata": {}, "hash": "7e7b68989eaac55d8377b8c0203f85965a968fb0aef0c6452e8af35b86f64b91"}, "3": {"node_id": "8744d205-df92-4d37-931b-bf72d4cadce7", "node_type": null, "metadata": {}, "hash": "26fa124d5df11abe3772add478cf1d8719d4454b037a2fedc19d3893952d8830"}}, "hash": "865bfd01faf79977438fe1c09540d352b65301ce0f1214c8864cfedd6c0cd9b6", "text": "no more than two leases within any 12-month period.\n2. Example: The rental of an automobile, pursuant to an operating lease, on which sales tax was paid when purchased is taxable, regardless of whether such rental would otherwise qualify as an occasional sale, because an automobile is a vehicle of a class required to be registered in this state.\n3. Example: An individual, who was not previously in the business of renting computers, rents a computer for a term of six months in exchange for $300. The rental of the computer is not an occasional rental, and the entire amount paid for the full term of the rental is taxable, because each 30 day period is treated as a sale so that a six month rental constitutes six sales.\n(7) The sales of second hand goods in a second hand store are not occasional sales, because second hand stores are in the business of selling such goods, and such items were purchased or acquired for resale.\n(8)(a) A sale or series of sales of tangible personal property consisting of household goods or personal effects is an occasional sale if such sales comply with the requirements in subsection (3) above, and provided none of the elements set forth in subsection (5) above, are present.\n(b) Such sale or series of sales must be by an individual(s) at his or her residence or at some other site, which is not on the same premises in competition with other persons required to collect tax.\n1. Example: A garage sale of household goods and personal effects is held at a residence for several hours during a weekend. The sale or series of sales made by the owner of the tangible personal property qualifies as a single sale for purposes of the occasional sales tax exemption, provided this is the first or second such sale or series of sales within the immediately preceding 12-month period, and that such items were not purchased for resale.\n2. Example: An individual holds three garage sales. One is on the second weekend of April, another is on the second weekend of June, and the final sale is on the second weekend of August. The April garage sale constitutes one sale or series of sales and may qualify as an occasional sale or series of sales. The June garage sale constitutes a second sale or series of sales, since it did not take place within 30 consecutive days from the April sale, and may also qualify as an occasional sale or series of sales. However, the August sale constitutes a third garage sale, since it did not take place within 30 consecutive days from the June sale; therefore, it may not qualify as an occasional sale of series or sales. Accordingly, for the August and future garage sales, the individual is required to register with the Department as a dealer, and is required to collect and remit sales tax on all taxable items of tangible personal property sold, until the individual makes no more than two garage sales or series of sales within any 12-month period.\n(9) The sale by the Federal Government, including sales made by U.S. Marshals, of surplus government property or confiscated property is not subject to tax. However, no title certificate may be issued on any boat, mobile home, or motor vehicle or, if no title is required by law, no license or registration may be issued for any aircraft, boat, mobile home, motor vehicle, or other vehicle unless the purchaser files with the application for title certificate, license, or registration certificate a receipt issued by the Department of Revenue, its designated agent, or a county tax collector, evidencing payment of the tax where the same is payable.\n(10)(a) The sale of tangible personal property, except unclaimed property pursuant to Section 717.122, F.S., by an agency of the state, or any county, municipality, or political subdivision of this state is taxable, provided the sale does not otherwise qualify as an occasional sale.\n(b) In the case of aircraft, boats, mobile homes, motor vehicles, or other vehicles, such governmental unit shall collect and remit the tax and shall furnish the purchaser with a receipt thereof evidencing payment of the tax where the same is payable. The", "start_char_idx": 1145797, "end_char_idx": 1149909, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8744d205-df92-4d37-931b-bf72d4cadce7": {"__data__": {"id_": "8744d205-df92-4d37-931b-bf72d4cadce7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2fcef1c0-c200-469b-b799-0fc251371946", "node_type": null, "metadata": {}, "hash": "865bfd01faf79977438fe1c09540d352b65301ce0f1214c8864cfedd6c0cd9b6"}, "3": {"node_id": "d4476af7-2ad5-4069-b528-2d3a14d84b2f", "node_type": null, "metadata": {}, "hash": "b3badbd088101fc5f9baef099dae31145409dafcbcd832e3dfeaf2dbac658800"}}, "hash": "26fa124d5df11abe3772add478cf1d8719d4454b037a2fedc19d3893952d8830", "text": "receipt thereof evidencing payment of the tax where the same is payable. The receipt evidencing payment of tax shall be attached to application for title or, if no title is required by law, to the license or registration certificate as proof that the tax has been paid.\n(11) Sales of unclaimed tangible personal property by an agency of the state pursuant to Section 717.122, F.S., are not subject to tax. However, no title certificate may be issued on any boat, mobile home, or motor vehicle or, if no title is required by law, no license or registration may be issued for any aircraft, boat, mobile home, motor vehicle, or other vehicle unless the purchaser files with the application for title certificate, license, or registration certificate a receipt issued by the Department of Revenue, its designated agent, or a county tax collector, evidencing payment of the tax where the same is payable.\n(12) Sales made by officers of a court pursuant to court orders are considered occasional sales, with the exception of:\n(a) Sales made by trustees in bankruptcy or sales made by third parties at the direction of or by appointment of such trustees, sales made by receivers, and sales made by assignees under the provisions of Chapter 727, F.S., which are taxable. Trustees and such third parties, receivers, and assignees are required to register as dealers and collect the applicable tax on all taxable sales of tangible personal property made during the trusteeship, receivership, or assignment for the benefit of creditors, including sales from inventory and all tangible personal property of any business or estate, excluding sales of tangible personal property to the debtor in any bankruptcy proceedings, receiverships, or assignments;\n(b) Sales made by or through an auctioneer, agent, broker, factor, or any other person required to be registered as a dealer to collect and remit tax on such sales, as provided in Rule 12A-1.066, F.A.C.;\n(c) Aircraft, boats, mobile homes, or motor vehicles of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government; and,\n(d) In the case of any aircraft, boat, mobile home, or motor vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government sold by an officer of the court, no title certificate may be issued, or, if no title is required by law, no license or registration may be issued unless there is filed with such application for title certificate, license, or registration certificate a receipt issued by the Department of Revenue, its designated agent, or a county tax collector, evidencing payment of tax where the same is payable.\n(13) Manufacturers, processors, refiners, and miners in the business of producing and wholesalers engaged in distributing tangible personal property who sell primarily other than at retail are not deemed to be making occasional sales and must collect and remit tax when they sell such taxable tangible personal property to purchasers for use or consumption, notwithstanding that sales at retail may comprise a small fraction of their total sales.\n(14) The sale of damaged or rejected freight by a common carrier may be exempt as an occasional sale, provided such sale complies with the requirements in subsection (3) above, and provided none of the elements set forth in subsection (5) above, are present.\n(15)(a) The sale, by a dealer, of cancelled stamps as collector\u2019s items is taxable. Rare, uncancelled stamps sold by dealers are also taxable.\n(b) The sale, by a dealer, of gold and silver bullion is deemed to be a sale of tangible personal property and is taxable. For sales of coins and currency, see Rule 12A-1.0371, F.A.C.\n(16) The sale of new or used rails, cross-ties, and other tangible personal property by a railroad is taxable and does not qualify for exemption as an occasional sale, unless such sale or series of sales complies with the criteria set forth", "start_char_idx": 1149909, "end_char_idx": 1153908, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d4476af7-2ad5-4069-b528-2d3a14d84b2f": {"__data__": {"id_": "d4476af7-2ad5-4069-b528-2d3a14d84b2f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8744d205-df92-4d37-931b-bf72d4cadce7", "node_type": null, "metadata": {}, "hash": "26fa124d5df11abe3772add478cf1d8719d4454b037a2fedc19d3893952d8830"}, "3": {"node_id": "e9cb3581-7e31-4dc0-930f-5cb816c231b5", "node_type": null, "metadata": {}, "hash": "a834aae4ddfda0340bf1a69485881fa1a3aaa13654047eb75b8f5af9c059b051"}}, "hash": "b3badbd088101fc5f9baef099dae31145409dafcbcd832e3dfeaf2dbac658800", "text": "sale, unless such sale or series of sales complies with the criteria set forth in subsection (3) above, and provided none of the elements set forth in subsection (5) above, are met.\n(17) The sale by a contractor of equipment, on which sales tax was paid when purchased, is taxable, unless it qualifies as an occasional sale, as provided in subsection (3) above, and provided none of the elements set forth in subsection (5) above, are met. (For rental of equipment, see subsection (6) above.)\n(18) House wreckers and movers who sell tangible materials or conduct other transactions are required to register as dealers and collect tax where applicable as follows:\n(a) Sales of lumber, timber, brick, plumbing fixtures, and any other tangible personal property to a user or consumer are taxable.\n(b) An assembled dwelling or other structure acquired by a house mover and sold as an entity to an individual to be placed on the individual\u2019s own lot or property is taxable. The house becomes tangible personal property when removed from its original site.\n(c) If a house mover acquires a building and moves it onto a lot owned by the mover and later sells the building and lot together, the sale is exempt because this constitutes a sale of realty.\n(d) If an individual not engaged in the business of wrecking or moving houses acquires a house from another who is not engaged in the business of wrecking or moving houses, the transaction is exempt as an occasional sale. Where a house mover contracts to move and relocate such house to the purchaser\u2019s lot, all materials, supplies, machinery, or equipment used in performing this service are taxable to the mover-contractor.\n(e) Any temporary conveyance of title or ownership or other device designed to evade the application of the sales tax will not prevent the imposition of the proper sales tax.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(1), (2), (10)(g), (12), (14), (16), (19), 212.04, 212.05(1)(c), (d), (f), (j), 212.06(1)(a), (2), (3), (8), (10), 212.07(1), 212.11(2), (3), 212.12(9), 212.18(2), 212.21(2), 213.06(1), 213.35 FS. History\u2012New 10-7-68, Amended 6-16-72, 10-18-78, 5-8-79, 12-23-80, 12-3-81, 7-20-82, Formerly 12A-1.37, Amended 1-2-89, 8-15-94, 6-19-01, 8-1-02.\n12A-1.0371 Sales of Coins, Currency, or Bullion.\n(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:\n1. The coin or currency is legal tender of the United States; or\n2. The coin or currency is legal tender of a country other than the United States, and the coin or currency is sold at its face value.\n(b) For purposes of this rule, \u201clegal tender\u201d means coins or currency that, at the time of the sale transaction, a creditor would be required to accept in payment of a debt.\n(c) Examples:\n1. United States Olympic Coin Sets and United States Double Eagles are legal tender of the United States, and their sale is not taxable.\n2. Ancient Roman coins, medieval English coins, and Confederate money are no longer legal tender in any country, and their sale is taxable.\n3. A coin dealer sells a 1983 British pound, composed of nickel and brass, for a price in U.S. currency that exceeds the current exchange rate. The sale is taxable.\n4. A retail sale of a gold Krugerrand is taxable, even though it may be legal tender in the Republic of South Africa, because it has no face value and is sold based upon its precious metal content.\n(2)", "start_char_idx": 1153908, "end_char_idx": 1157393, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e9cb3581-7e31-4dc0-930f-5cb816c231b5": {"__data__": {"id_": "e9cb3581-7e31-4dc0-930f-5cb816c231b5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d4476af7-2ad5-4069-b528-2d3a14d84b2f", "node_type": null, "metadata": {}, "hash": "b3badbd088101fc5f9baef099dae31145409dafcbcd832e3dfeaf2dbac658800"}, "3": {"node_id": "2e8067ec-696b-4509-8243-a61202116c70", "node_type": null, "metadata": {}, "hash": "91538495b0dcea9dcf8e9c9e5ee78e2bfceca93fcc54836fc33bd9aaf00ea79e"}}, "hash": "a834aae4ddfda0340bf1a69485881fa1a3aaa13654047eb75b8f5af9c059b051", "text": "it has no face value and is sold based upon its precious metal content.\n(2) The sale, use, consumption, or storage for use in this state of bullion is subject to tax. For purposes of this rule, \u201cbullion\u201d means gold, silver, or platinum in the form of bars, ingots, or plates, normally sold by weight. Finished goods, such as coins and jewelry, are not bullion. Sales of commodity contracts of bullion are not subject to tax unless delivery of the commodity is taken in Florida.\n(3)(a)1. The sale of coins or currency, in a single transaction, is exempt when the sales price charged for coins or currency that are not legal tender of the United States or legal tender of another country sold at its face value exceeds $500.\n2. Example: In one transaction, an investor purchases one United States $20 coin, called a gold double eagle, for $295, one Krugerrand for $295, and one one-ounce gold ingot for $295. Because the gold double eagle is United States legal tender, its sale is not subject to tax. The sale of the gold ingot is not a taxable sale of coins or currency, but is a taxable sale of bullion. The sale of the Krugerrand is a taxable sale of coins or currency. Because the portion of the sales price charged for taxable coins or currency is $295, the transaction does not qualify for exemption and the sale of the Krugerrand and the ingot is taxable.\n(b)1. The sale of gold, silver, or platinum bullion, or any combination thereof, in a single transaction, is exempt when the total sales price of such bullion exceeds $500.\n2. Example: An investor purchases two one-ounce gold ingots and one one-ounce platinum ingot in one transaction for $1,020. The sale is exempt, because the sales price of the bullion exceeds $500.\n(c) For purposes of this rule, a \u201csingle transaction\u201d has the same meaning as the term \u201csingle sale,\u201d described in Rule 12A-1.003, F.A.C.\n(4) Jewelry or other objects made or fabricated by incorporating or using coins, currency, or bullion are subject to tax. Tax is due on the total sales price of the jewelry or other objects, without deduction or credit for the price or value of the coins, currency, or bullion.\n(5) When coins or currency that are in circulation in, and the legal tender of, a nation are exchanged for coins or currency in circulation in, and legal tender of, another nation, no tax is due when the coins or currency are exchanged solely for use as legal tender and the rate of the exchange is based on the value of each nation\u2019s coins or currency as a medium of exchange.\n(6) The dealer must maintain proper documentation to exempt, in whole or in part, the sale of coins, currency, or bullion until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. Failure to maintain and preserve proper documentation will subject the entire transaction to tax. Proper documentation, in the case of a transaction involving coins or currency, will describe the country, issue, grade, denomination, face value, and sales price of each item of coin or currency and additional information to clearly identify each coin or currency. In the case of a transaction involving bullion, proper documentation will describe the metal, quantity, form (such as bars or ingots), and sales price of each item of bullion.\nRulemaking Authority 212.05(1)(j), 212.08(7)(ww), 212.18(2), 213.06(1) FS. Law Implemented 212.02(19), 212.05(1)(j), 212.08(7)(ww) FS. History\u2013New 3-17-93, Amended 10-17-94, 6-28-00, 5-9-13.\n12A-1.038 Consumer\u2019s Certificate of Exemption; Exemption Certificates.\n(1) It is the specific legislative intent that each and every sale, admission, use, storage, consumption, or rental is", "start_char_idx": 1157397, "end_char_idx": 1161076, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2e8067ec-696b-4509-8243-a61202116c70": {"__data__": {"id_": "2e8067ec-696b-4509-8243-a61202116c70", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e9cb3581-7e31-4dc0-930f-5cb816c231b5", "node_type": null, "metadata": {}, "hash": "a834aae4ddfda0340bf1a69485881fa1a3aaa13654047eb75b8f5af9c059b051"}, "3": {"node_id": "d73817e0-b474-4801-a037-3200f09c1058", "node_type": null, "metadata": {}, "hash": "2738f9602e3335831d006223ceb5bb3090f2710319fd900626871c2340f3ddf3"}}, "hash": "91538495b0dcea9dcf8e9c9e5ee78e2bfceca93fcc54836fc33bd9aaf00ea79e", "text": "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 the selling dealer. Unless the selling dealer shall have taken from the purchaser the required documentation as provided in subsection (3), (4) or (5) of this rule, the sale shall be deemed to be taxable. Subsection (3) of this rule governs sales made to exempt entities (other than governmental units) that hold a Consumer\u2019s Certificate of Exemption. Subsection (4) of this rule governs sales made directly to governmental units. Subsection (5) of this rule governs sales exempt based on the use of the property or services.\n(2) How to obtain a consumer\u2019s certificate of exemption.\n(a)1. Any organization determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, any state, county, municipality, or other political subdivision of a state, qualifying for the exemption provided in Section 212.08(6), F.S., any state chartered credit union qualifying for exemption under Section 213.12(2), F.S., and any other organization qualifying for exemption under Section 212.08(7), F.S., desiring to qualify for these exemptions must obtain a Consumer\u2019s Certificate of Exemption. Any limited liability company determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, must obtain a separate Consumer\u2019s Certificate of Exemption, even though its parent corporation may currently hold a Consumer\u2019s Certificate of Exemption. The United States Government or any of its federal agencies is not required to obtain a Consumer\u2019s Certificate of Exemption.\n2. To obtain a Consumer\u2019s Certificate of Exemption, the organization must file an Application for a Consumer\u2019s Certificate of Exemption (Form DR-5, incorporated by reference in Rule 12A-1.097, F.A.C.) and documentation sufficient to substantiate the applicant\u2019s claim for exemption with the Department. The Department will issue a Consumer\u2019s Certificate of Exemption (Form DR-14) to each applicant qualifying for exemption under Section 212.08(6) or (7) or 213.12(2), F.S.\n(b) A Consumer\u2019s Certificate of Exemption will be valid from its \u201cIssue Date\u201d through its \u201cExpiration Date,\u201d as indicated on the certificate (Form DR-14). Any dealer selling taxable property, services, or admissions to an exempt entity prior to the date of issue, or after the date of expiration, indicated on the exempt entity\u2019s Consumer\u2019s Certificate of Exemption, is required to collect tax. An entity whose Consumer\u2019s Certificate of Exemption has been revoked by the Department is prohibited from extending a copy of its certificate to purchase taxable property, services, or admissions exempt from tax. However, a selling dealer who accepts in good faith a copy of a Consumer\u2019s Certificate of Exemption that appears valid and current on its face will not be liable for any applicable tax due on sales to the entity or subject to other punitive actions.\n(3) Sales made to exempt entities other than governmental units.\n(a) An entity that holds a valid Consumer\u2019s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue may extend a copy of its certificate to the selling dealer to purchase or rent taxable property, admissions, or services used for its authorized tax-exempt purpose in lieu of paying sales tax. Purchases of property, admissions, or services used for the entity\u2019s authorized tax-exempt purposes must be made with the purchasing entity\u2019s funds and may not be made with personal funds of the purchasing entity\u2019s authorized representative. When the payment for taxable property, admissions, or services is made with an authorized representative\u2019s personal funds, the purchase is subject to tax, even if the representative", "start_char_idx": 1161074, "end_char_idx": 1165098, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d73817e0-b474-4801-a037-3200f09c1058": {"__data__": {"id_": "d73817e0-b474-4801-a037-3200f09c1058", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2e8067ec-696b-4509-8243-a61202116c70", "node_type": null, "metadata": {}, "hash": "91538495b0dcea9dcf8e9c9e5ee78e2bfceca93fcc54836fc33bd9aaf00ea79e"}, "3": {"node_id": "28328752-fadc-4b94-90ff-4b8625030174", "node_type": null, "metadata": {}, "hash": "04514742d7591950897351308d78ddd41d75c1a77b203ff7314961d280eb3b93"}}, "hash": "2738f9602e3335831d006223ceb5bb3090f2710319fd900626871c2340f3ddf3", "text": "personal funds, the purchase is subject to tax, even if the representative is subsequently reimbursed with the entity\u2019s funds.\n(b) To make purchases or rentals for the purposes of resale, the entity must be registered as a sales tax dealer and issue the selling dealer an Annual Resale Certificate (Form DR-13), as provided in Rule 12A-1.039, F.A.C.\n(c) It is the exempt entity\u2019s responsibility to determine whether the purchase or rental will be used for its authorized tax-exempt purpose or for the purposes of resale and to provide the proper documentation to the selling dealer. In lieu of obtaining a copy of the entity\u2019s valid Consumer\u2019s Certificate of Exemption, the selling dealer may obtain a Transaction Authorization Number or a Vendor Authorization Number from the Department when making a tax-exempt sale to the entity. A selling dealer who accepts in good faith a copy of an entity\u2019s valid Consumer\u2019s Certificate of Exemption, or a Transaction Authorization Number or Vendor Authorization Number issued by the Department will not be held liable for any tax due on sales made to the entity during the effective dates indicated on the certificate or the effective dates of the authorization number. The selling dealer must maintain the required authorization numbers and certificates in its books and records for the time period provided in subsection (6) of this rule.\n(d) An exemption certificate granted by any other state, District of Columbia, or territory of the United States to the selling dealer is not sufficient to make tax-exempt purchases or rentals in Florida. The fact that an entity holds an exemption from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, is not sufficient to make tax exempt purchases or rentals in Florida.\n(e) An entity holding a valid Consumer\u2019s Certificate of Exemption may not extend a copy of its certificate to a contractor to be applied to contracts for the construction or improvement of real property. See Rule 12A-1.094, F.A.C., for guidance on direct purchases by governmental entities of construction materials in real property projects.\n(f) The validity of a Florida Consumer\u2019s Certificate of Exemption may be verified by using the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates, by using the Department\u2019s FL Tax mobile application, or by calling the Department\u2019s automated nationwide toll-free verification system at 1(877)357-3725. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n(g)1. Transaction authorization number issued prior to or at the point-of-sale \u2013 valid for a single transaction only. In lieu of obtaining a copy of the exempt entity\u2019s valid Consumer\u2019s Certificate of Exemption for each sale, the selling dealer may obtain a Transaction Authorization Number or a Vendor Authorization Number from the Department when making a tax-exempt sale to the exempt entity or its authorized representative.\n2. The selling dealer may obtain a transaction authorization number prior to or at the point-of-sale by using the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates, by using the Department\u2019s FL Tax mobile application, or by calling the Department\u2019s automated nationwide toll-free verification system at 1(877)357-3725. When using the Department\u2019s online Certificate Verification System, the dealer may key up to five Florida Consumer\u2019s Certificate of Exemption numbers into the system. When using the Department\u2019s FL Tax mobile application or the Department\u2019s automated nationwide toll-free verification system, the selling dealer is prompted to key in a single Florida Consumer\u2019s Certificate of Exemption number. Each verification system will issue a transaction authorization number or alert the selling dealer that the purchaser does not have a valid Florida Consumer\u2019s Certificate of Exemption. Selling dealers using the automated telephone verification system who do not have", "start_char_idx": 1165101, "end_char_idx": 1169176, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "28328752-fadc-4b94-90ff-4b8625030174": {"__data__": {"id_": "28328752-fadc-4b94-90ff-4b8625030174", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d73817e0-b474-4801-a037-3200f09c1058", "node_type": null, "metadata": {}, "hash": "2738f9602e3335831d006223ceb5bb3090f2710319fd900626871c2340f3ddf3"}, "3": {"node_id": "2b4ed7f4-3336-49f0-bb8f-dca287659a74", "node_type": null, "metadata": {}, "hash": "63b3379a7b7273272a5902dec83bdf95376bdb023effa94513235e8fe4ab93a4"}}, "hash": "04514742d7591950897351308d78ddd41d75c1a77b203ff7314961d280eb3b93", "text": "Selling dealers using the automated telephone verification system who do not have a touch-tone telephone will be connected to a live operator Monday through Friday (excluding holidays) 8:00 a.m. to 5:00 p.m. (Eastern Time). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n3. The selling dealer must document the transaction authorization number on the sales invoice, purchase order, or other document that is prepared by the purchaser or the selling dealer to document the tax exempt purchase by the exempt entity.\n4. A transaction authorization number is valid for a single sales transaction and is not valid to properly document subsequent sales made to the same entity. The selling dealer must obtain a new vendor authorization number for subsequent tax exempt transactions.\n(h)1. Vendor authorization number for regular customers \u2013 valid for calendar year issue. In lieu of obtaining a copy of the exempt entity\u2019s valid Florida Consumer\u2019s Certificate of Exemption or a Transaction Authorization Number from the Department for each sale to the entity, the selling dealer may obtain a Vendor Authorization Number for that entity. This option is available to selling dealers throughout the calendar year without limitation.\n2. The \u201cvendor authorization number\u201d is a customer-specific authorization number that will be valid for all sales made to an exempt entity during the calendar year.\n3. To obtain vendor authorization numbers, the selling dealer may use the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates or send a written request to the Department. Dealers obtaining authorization numbers by submitting a written request to the Department may obtain the electronic format for sending the customer data from the Department\u2019s web site at www.floridarevenue.com or call the Department at (850)488-3516 to obtain the electronic format.\na. The written request should be forwarded to the Florida Department of Revenue, Account Management MS #1-5730, Florida Department of Revenue, 5050 W Tennessee Street, Tallahassee, Florida 32399-0160, along with an electronic file containing a list of the dealer\u2019s regular customers for which the dealer has a Florida Consumer\u2019s Certificate of Exemption number on file. In response to the request, the Department will issue to the selling dealer, using the same electronic medium, a list containing a unique vendor authorization number for each exempt entity who is a holder of a valid Florida Consumer\u2019s Certificate of Exemption.\nb. The Department\u2019s online Certificate Verification System allows the user to verify up to five Florida Consumer\u2019s Certificate numbers and to obtain a transaction authorization number for single sales made to each exempt entity at once. The system also allows the user to upload a batch file of up to 50,000 accounts for verification of a Florida Consumer\u2019s Certificate of Exemption and, 24 hours later, retrieve the file containing the vendor authorization numbers for all sales made to an exempt entity during the calendar year.\n4. The selling dealer may make tax-exempt sales to the exempt entity during the period in which the vendor authorization number for that entity is valid. Vendor authorization numbers are valid for the remainder of the calendar year during which they are issued. However, vendor authorization numbers issued by the Department in November or December are valid for the remainder of that calendar year and the next calendar year.\n(4) Sales made directly to governmental units.\n(a) Any state, or any county, municipality, or political subdivision of a state that holds a valid Consumer\u2019s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue may issue a copy of its certificate to the selling dealer to purchase or rent taxable items or services tax-exempt in lieu of paying sales tax. The United States Government is not required to hold a Consumer\u2019s Certificate of Exemption to make tax-exempt purchases and rentals.\n(b) Payment for tax-exempt purchases or rentals of property or services must be made directly to the selling dealer by the governmental unit of a state, or any county, municipality, or political", "start_char_idx": 1169170, "end_char_idx": 1173440, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2b4ed7f4-3336-49f0-bb8f-dca287659a74": {"__data__": {"id_": "2b4ed7f4-3336-49f0-bb8f-dca287659a74", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "28328752-fadc-4b94-90ff-4b8625030174", "node_type": null, "metadata": {}, "hash": "04514742d7591950897351308d78ddd41d75c1a77b203ff7314961d280eb3b93"}, "3": {"node_id": "52104f49-e1d1-4e63-b14d-49ab90640acc", "node_type": null, "metadata": {}, "hash": "d2389282c9a85d0a2ecef14067ab6024b690d8892c1aba887d74ac66f23b6417"}}, "hash": "63b3379a7b7273272a5902dec83bdf95376bdb023effa94513235e8fe4ab93a4", "text": "by the governmental unit of a state, or any county, municipality, or political subdivision of a state. Payments made with an authorized P-Card are considered to be made directly by the governmental unit. When the payment for taxable property or services is made with the personal funds of an authorized representative of the governmental unit, the purchase is subject to tax, even if the representative is subsequently reimbursed with the governmental unit\u2019s funds. The authorized representative of any state, county, municipality, or political subdivision of a state, must choose one of the following methods to make tax-exempt purchases or rentals:\n1. Use an authorized Purchasing or Procurement Card (\u201cP-Card\u201d) which indicates on its face that it is a Florida government purchasing card for official business only. Information printed on the front of the card will include the agency\u2019s name, the agency\u2019s Consumer\u2019s Certificate of Exemption number, the account number, the name of the cardholder (employee), and the expiration date. The selling dealer who accepts the \u201cP-Card\u201d should retain a copy of the face of the \u201cP-Card\u201d to note the Consumer\u2019s Certificate of Exemption number, account number, and cardholder name for its books and records to properly document the exempt sale. When the selling dealer cannot copy the \u201cP-Card,\u201d the dealer must retain the Consumer\u2019s Certificate of Exemption number, the account number, cardholder\u2019s name, and the expiration date of the \u201cP-Card.\u201d\n2. Issue a certificate containing the governmental unit\u2019s name, address, the Consumer\u2019s Certificate of Exemption number, the effective date and expiration date of the Consumer\u2019s Certificate of Exemption, and the signature of an authorized representative of the governmental unit. The following is a suggested format of the certificate:\nEMPLOYER\u2019S AUTHORIZATION TO MAKE\nPURCHASES ON BEHALF OF AN EXEMPT GOVERNMENTAL UNIT\n_____________________________\nDATE\n\nTO:\t________________________\n\tSELLING DEALER\u2019S NAME\n\n\t___________________________\n\tSELLING DEALER\u2019S ADDRESS\nI, the undersigned, am a representative of the exempt governmental unit identified below. The purchase or lease of tangible personal property or services or the rental of living quarters or sleeping accommodations made on or after _________ (DATE[S]) from the business identified above is for use by the exempt governmental unit identified below.\nThe charges for the purchase or lease of tangible personal property or services or the rental of living quarters or sleeping accommodations from the dealer identified above will be billed to and paid directly by the exempt governmental unit.\nUnder penalties of perjury, I declare that I have read the foregoing and that the facts stated in it are true.\n__________________________________________________________________________________________________________\nAUTHORIZED SIGNATURE ON BEHALF OF EXEMPT GOVERNMENTAL UNIT\n__________________________________________________________________________________________________________\nNAME OF EXEMPT GOVERNMENTAL UNIT\n__________________________________________________________________________________________________________\nADDRESS OF EXEMPT GOVERNMENTAL UNIT\n__________________________________________________________________________________________________________\nCONSUMER\u2019S CERTIFICATE OF EXEMPTION NUMBER\nTHIS CERTIFICATE MAY NOT BE USED TO MAKE PURCHASES OR LEASES OF TANGIBLE PERSONAL PROPERTY OR SERVICES OR RENTAL OF LIVING ACCOMMODATIONS FOR THE PERSONAL USE OF ANY INDIVIDUAL REPRESENTING THE EXEMPT ENTITY IDENTIFIED ABOVE.\n(c) The purchase or rental of property or services by employees authorized on behalf of a federal agency is exempt, even though the employee is subsequently reimbursed by the federal agency. The following is a suggested certificate format to be issued by federal employees to the selling dealer to make tax-exempt purchases or rentals:\nEXEMPTION CERTIFICATE\nTO BE USED BY FEDERAL EMPLOYEES\n _____________________________\nDATE\n\t_________________________________\n\tSELLING DEALER\u2019S NAME\n\n\t_________________________________\n\tSELLING DEALER\u2019S ADDRESS\nI, the undersigned am an employee of the federal agency identified below. The purchase or lease of tangible", "start_char_idx": 1173445, "end_char_idx": 1177673, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "52104f49-e1d1-4e63-b14d-49ab90640acc": {"__data__": {"id_": "52104f49-e1d1-4e63-b14d-49ab90640acc", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2b4ed7f4-3336-49f0-bb8f-dca287659a74", "node_type": null, "metadata": {}, "hash": "63b3379a7b7273272a5902dec83bdf95376bdb023effa94513235e8fe4ab93a4"}, "3": {"node_id": "402e4f12-ada7-42d4-ac18-11336444350c", "node_type": null, "metadata": {}, "hash": "e98e0f2a81af07431c8ae9196080149aad5ee58ff61d9fb14bc9dd138a2945ac"}}, "hash": "d2389282c9a85d0a2ecef14067ab6024b690d8892c1aba887d74ac66f23b6417", "text": "am an employee of the federal agency identified below. The purchase or lease of tangible personal property or services or the rental of living quarters or sleeping accommodations on or after __________ (DATE[S]) from the business identified above is in pursuit of my employer\u2019s affairs. The Government of the United States either will pay the seller directly or will provide reimbursement to the employee for the actual cost of the purchase or lease of tangible personal property, services, or living quarters or sleeping accommodations made on this date(s).\nUnder penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true.\n\t___________________________________\n\tSIGNATURE OF EMPLOYEE\n\t___________________________________\n\tNAME OF FEDERAL AGENCY\n\t___________________________________\n\tADDRESS OF FEDERAL AGENCY\nTHIS CERTIFICATE MAY NOT BE USED TO MAKE EXEMPT PURCHASES OR LEASES OF TANGIBLE PERSONAL PROPERTY OR SERVICES OR RENTAL OF LIVING ACCOMMODATIONS FOR THE PERSONAL USE OF ANY INDIVIDUAL EMPLOYED BY A UNITED STATES GOVERNMENTAL AGENCY. PROPER IDENTIFICATION IS REQUIRED BEFORE THIS CERTIFICATE MAY BE ACCEPTED BY THE SELLER.\n(d) To make purchases or rentals for the purpose of resale, the state, county, municipality, or political subdivision of a state must be registered as a sales tax dealer and extend to the selling dealer a copy of its Annual Resale Certificate (Form DR-13), as provided in Rule 12A-1.039, F.A.C.\n(e) It is the responsibility of the authorized representative of any state, county, municipality, or political subdivision of the state to determine whether the purchase is for use by the governmental unit and to provide the documentation required in this subsection to the selling dealer. A selling dealer who accepts in good faith the required documentation will not be held liable for any tax due on sales made to the governmental unit during the effective time period indicated on the certificate obtained from the purchaser. The selling dealer must maintain the required documentation in its books and records for the time period provided in subsection (6) of this rule.\n(f) Payments made for the purchase or lease of items used for the operation or maintenance of a municipally owned golf course by an entity under contract with a municipality to maintain or operate a municipally-owned golf course are considered to be made directly by the municipality and are exempt when the following requirements are met:\n1. Payment is made from golf course revenues or other funds provided by the municipality for use by the operator under contract,\n2. The municipally-owned golf course is located in a county with a minimum population of 2 million residents,\n3. Youth education programs are conducted on an ongoing basis at the municipally-owned golf course by a nonprofit organization exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code; and,\n4. The municipally-owned golf course operator provides a copy of the municipality\u2019s Florida Consumer\u2019s Certificate of Exemption and a signed copy of the certificate provided in paragraph (4)(g). A selling dealer may verify the government entity\u2019s certificate exemption number by obtaining a transaction authorization number through the Department\u2019s online Certificate Verification System, as provided in paragraph (3)(f).\n(g) The following is the certificate to be issued by a qualifying entity under contract with a municipality to maintain or operate a municipally-owned golf course to the selling dealer to make tax-exempt purchases or rentals:\nEXEMPTION CERTIFICATE TO BE USED BY QUALIFYING\nMUNICIPALLY-OWNED GOLF COURSE OPERATOR TO MAKE TAX EXEMPT PURCHASES\n_______________________________ (Purchaser\u2019s Name) certifies that the tangible personal property purchased or leased on or after _______________ is exempt from sales tax, because the property will be used for the operation or maintenance of __________________________ \n(a municipally owned golf course), and that the following requirements have been", "start_char_idx": 1177666, "end_char_idx": 1181712, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "402e4f12-ada7-42d4-ac18-11336444350c": {"__data__": {"id_": "402e4f12-ada7-42d4-ac18-11336444350c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "52104f49-e1d1-4e63-b14d-49ab90640acc", "node_type": null, "metadata": {}, "hash": "d2389282c9a85d0a2ecef14067ab6024b690d8892c1aba887d74ac66f23b6417"}, "3": {"node_id": "087cc761-96fb-4fe0-9c1b-676a632839db", "node_type": null, "metadata": {}, "hash": "08e2ff17713d74234740e0686f8876e6fbd22bec6c51d62d0b5009734012b8ec"}}, "hash": "e98e0f2a81af07431c8ae9196080149aad5ee58ff61d9fb14bc9dd138a2945ac", "text": "\n(a municipally owned golf course), and that the following requirements have been met:\n\u2022 Payment is made from golf course revenues or other funds provided by __________ (the municipality) for use by the purchaser;\n\u2022 The municipally-owned golf course is located in a county with a minimum population of 2 million residents; and,\n\u2022 Youth education programs are conducted on an ongoing basis at the municipally-owned golf course by a nonprofit organization exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code. \nThe undersigned understands that if the items purchased or leased do not qualify for exemption, or if the payment requirements listed above are not met, the undersigned will be subject to sales and use tax, interest, and penalties. Purchaser further understands that when any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, shall be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083, or 775.084, F.S.\n___________________________\t\t__________________\nPurchaser\u2019s Name (Print or Type)\t\t\tDate\n___________________________\t\t__________________\t\t\nSignature \t\t\t\t\t\tTitle \n\n_______________________________________________________________\nName and address of Municipally-Owned Golf Course\n________________________________ \nMunicipality\u2019s Consumer\u2019s Certificate of Exemption Number \n____________________________\nTransaction Authorization Number (Not necessary when selling dealer retains a copy of the municipality\u2019s consumer\u2019s certificate of exemption)\n(5) Sales exempt based on the use of the property or services.\n(a)1. The provisions of this subsection apply only to persons (other than the United States Government or any federal agency) who do not hold a Consumer\u2019s Certificate of Exemption (Form DR-14) that purchase, lease, license, or rent tangible personal property or purchase services exempt from tax imposed under Chapter 212, F.S., based on the use of the property or service.\n2. The provisions of this subsection do not apply to exemption affidavits required under the provisions of Chapter 212, F.S., and Rule Chapter 12A-1, F.A.C.; suggested certificates provided in other rule sections in Rule Chapter 12A-1, F.A.C.; or suggested certificates provided in Taxpayer Information Publications issued by the Department. The provisions of Chapter 212, F.S., Rule Chapter 12A-1, F.A.C., and Taxpayer Information Publications are available on the Department\u2019s Tax Law Library provided to the public on its website at www.floridarevenue.com. Dealers are required to maintain the exemption affidavits and exemption certificates, as well as the certificates and documentation required in this rule section, in their books and records for the time periods provided in subsection (6) of this rule.\n3. The provisions of this subsection do not apply to the tax-exempt sale of utilities that are used by the purchaser for residential household purposes. Guidelines regarding the sale of utilities are provided in Rules 12A-1.053 and 12A-1.059, F.A.C.\n4. The provisions of this subsection do not apply to purchases or rentals that are for resale. A person who desires to make purchases or rentals for resale must comply with the provisions of Rule 12A-1.039, F.A.C.\n(b) Any person who is purchasing, renting, leasing, or licensing tangible personal property or services that qualify for an exemption from tax imposed under Chapter 212, F.S., based on the use of the property or service, must extend an exemption certificate to the selling dealer in lieu of paying tax. The exemption certificate must contain the purchaser\u2019s name, address, the reason for which the use of the property or service qualifies for exemption based on its use, and the signature of the", "start_char_idx": 1181717, "end_char_idx": 1185747, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "087cc761-96fb-4fe0-9c1b-676a632839db": {"__data__": {"id_": "087cc761-96fb-4fe0-9c1b-676a632839db", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "402e4f12-ada7-42d4-ac18-11336444350c", "node_type": null, "metadata": {}, "hash": "e98e0f2a81af07431c8ae9196080149aad5ee58ff61d9fb14bc9dd138a2945ac"}, "3": {"node_id": "71c4e711-7766-45af-ae82-83e793c0f0ed", "node_type": null, "metadata": {}, "hash": "af02bfe3759d32fc643f90da59515e27826b0ce25961c0c9eb66e477462c82ee"}}, "hash": "08e2ff17713d74234740e0686f8876e6fbd22bec6c51d62d0b5009734012b8ec", "text": "the property or service qualifies for exemption based on its use, and the signature of the purchaser or an authorized representative of the purchaser. The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records for the time period provided in subsection (6) of this rule.\n(c) Selling dealers may contact the Department at 1(850)488-6800, Monday through Friday (excluding holidays), to verify the specific exemption specified by the purchaser. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n(d)1. The following is a suggested format of an exemption certificate to be issued by a purchaser who does not hold a Consumer\u2019s Certificate of Exemption, but who claims that the purchase, rental, lease, or license of the property, or the purchase of the services is for an exempt purpose. Exemption purposes listed on the suggested format that are not relevant to the purchaser may be eliminated from the certificate.\nEXEMPTION CERTIFICATE\nFOR EXEMPTIONS BASED ON THE PROPERTY\u2019S USE\nThis is to certify that the tangible personal property purchased, leased, licensed, or rented, or services purchased, on or after ________ (date) from _____________________ (Selling Dealer\u2019s Business Name) is purchased, leased, licensed, or rented for the following purpose as checked in the space provided. This is not intended to be an exhaustive list:\n(  ) Materials, containers, labels, sacks, bags, or similar items intended to accompany a product for sale at other than retail, as provided in Section 212.02(14)(c), F.S., by persons who are not required to be registered under Section 212.18(3), F.S.\n(  ) Incorporation into items of tangible personal property manufactured, produced, compounded, processed, or fabricated for one\u2019s own use, as provided in Rule 12A-1.043, F.A.C.\n(  ) Printing of a publication exempt under the provisions of Section 212.08(7)(w), F.S.\n(  ) Items, such as paper and ink, that will be incorporated into and become a component part of a publication exempt under the provisions of Section 212.08(7)(w), F.S.\n(  ) Educational materials, such as glue, paper, paints, crayons, unique craft items, scissors, books, and educational toys, purchased by child care facilities outlined in Section 402.305, F.S., that hold a current license under Section 402.308, F.S., hold a current Gold Seal Quality Care designation as provided in Section 1002.945, F.S., and provide all employees with basic health insurance as defined in Section 627.6699(12), F.S., as provided in Section 212.08(5)(m), F.S.\n(  ) Motor vehicle rented or leased by a dealer who will provide the motor vehicle at no charge to a person whose motor vehicle is being repaired, adjusted, or serviced by the dealer, as provided in Section 212.0601(4), F.S.\n(  ) Other (include description and statutory citation): ___________________________________________________________\nI understand that if I use the property or service for any nonexempt purpose, I must pay tax on the purchase or lease price of the taxable property or service directly to the Department of Revenue.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nThe exemption specified by the purchaser may be verified by calling (850)488-6800.\nPurchaser\u2019s Name___________________________________________________________________________________________\nPurchaser\u2019s Address_________________________________________________________________________________________\nName and Title of Purchaser\u2019s", "start_char_idx": 1185743, "end_char_idx": 1189724, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "71c4e711-7766-45af-ae82-83e793c0f0ed": {"__data__": {"id_": "71c4e711-7766-45af-ae82-83e793c0f0ed", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "087cc761-96fb-4fe0-9c1b-676a632839db", "node_type": null, "metadata": {}, "hash": "08e2ff17713d74234740e0686f8876e6fbd22bec6c51d62d0b5009734012b8ec"}, "3": {"node_id": "c76108a0-7b49-4ebf-9d2b-9f29ee78be92", "node_type": null, "metadata": {}, "hash": "3b246e2b3a1e1361714e27b7e776b95b2f15d4c4bf026129e331042658967bc5"}}, "hash": "af02bfe3759d32fc643f90da59515e27826b0ce25961c0c9eb66e477462c82ee", "text": "Address_________________________________________________________________________________________\nName and Title of Purchaser\u2019s Authorized Representative ___________________________________________________________\nSales and Use Tax Certificate of Registration No. (if applicable) ______________________________________________________\nBy_________________________________________\n(Signature of Purchaser or Authorized Representative)\nTitle _____________________________________________________________\n(Title \u2013 only if purchased by an authorized representative of a business entity)\nDate ________ \n2. As provided in subparagraph (a)2. of this subsection, there are other suggested formats for exemption certificates based on the use of the property or services that are provided in other sections of Rule Chapter 12A-1, F.A.C., and in Taxpayer Information Publications (TIPs) issued by the Department. The following is a list of these suggested formats of exemption and the applicable rule section or TIP number that suggests the exemption certificate format. This list is not intended to be an exhaustive list:\na. Printed Materials to be Mailed Partly Outside Florida. See Rule 12A-1.027, F.A.C.\nb. Printed Materials Purchased by a Nonresident Dealer. See Rule 12A-1.027, F.A.C.\nc. Purchases of Film and Other Printing Supplies. See Rule 12A-1.027, F.A.C.\nd. Boiler Fuels Used to produce Tangible Personal Property for Sale. See Rule 12A-1.059, F.A.C.\ne. Export of Tangible Personal Property Irrevocably Committed to the Exportation Process Outside Florida. Rule 12A-1.0015, F.A.C., provides the documentation required to establish that tangible personal property has been committed to the exportation process.\nf. Real Property Used or Occupied for Space Flight Business Purposes. See Rule 12A-1.070, F.A.C.\ng. Items Sold to Advertising Agencies. See Rule 12A-1.072, F.A.C.\nh. Items for Agricultural Use or for Agricultural Purposes and Certain Farm Equipment. Rule 12A-1.087, F.A.C.\ni. Items Sold or Leased; or Real Property Licensed or Leased to Motion Picture Educational Entities. See TIP 99A01-32, dated August 31, 1999.\nj. \u201cQualifying Property\u201d and/or \u201cOverhead Materials\u201d Sold to or Purchased by Government Contractors. See TIP 99A01-21, dated July 2, 1999.\nk. People Mover Systems and Parts. See rule 12A-1.094, F.A.C.\nl. Railroad Roadway Materials. See TIP 00A01-19, dated July 11, 2000.\n(6) Records required. Selling dealers must maintain exemption affidavits, exemption certificates, copies of Consumer\u2019s Certificates of Exemption, Transaction Authorization Numbers, Vendor Authorization Numbers, and other documentation required under the provisions of this rule, other rule sections of Rule Chapter 12A-1, F.A.C., or suggested in Taxpayer Information Publications, until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. Electronic storage by the selling dealer of the required affidavits, certificates, or other documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.02(4), (14)(c), 212.07(1), 212.08(6), (7), 212.085, 212.18(2), (3) FS. History\u2012New 10-7-68, Amended 6-16-72, 9-28-78, 7-20-82, 4-29-85, Formerly 12A-1.38, Amended 8-10-92, 3-17-93, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 7-31-03, 6-28-04, 11-6-07, 9-1-09, 5-9-13, 2-17-15, 1-11-16, 1-17-18.\n12A-1.039", "start_char_idx": 1189678, "end_char_idx": 1193186, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c76108a0-7b49-4ebf-9d2b-9f29ee78be92": {"__data__": {"id_": "c76108a0-7b49-4ebf-9d2b-9f29ee78be92", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "71c4e711-7766-45af-ae82-83e793c0f0ed", "node_type": null, "metadata": {}, "hash": "af02bfe3759d32fc643f90da59515e27826b0ce25961c0c9eb66e477462c82ee"}, "3": {"node_id": "7922ec3d-e2fd-4ab0-bd1d-44cff773a3e0", "node_type": null, "metadata": {}, "hash": "f2dc40f18def79feaf55df8833cb0fb35eb92a735e8d88d515d0282536964676"}}, "hash": "3b246e2b3a1e1361714e27b7e776b95b2f15d4c4bf026129e331042658967bc5", "text": "1-11-16, 1-17-18.\n12A-1.039 Sales for Resale.\n(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.\n(b) A sale for resale is exempt from the tax imposed by Chapter 212, F.S., only when the sale for resale is in strict compliance with the provisions of this rule. For purposes of this rule, a \u201csale for resale\u201d includes the following sales, leases, or rentals when made to a person who is an active registered dealer. This is not intended to be an exhaustive list.\n1. The sale of tangible personal property to a dealer when such property will be resold to the dealer\u2019s customers.\n2. The sale, lease, or rental of tangible personal property to a dealer when such property will be held exclusively for leasing or rental purposes, pursuant to paragraph 12A-1.071(2)(a), F.A.C.\n3. The sale of taxable services identified in subsection 12A-1.0161(1), F.A.C., to a dealer when such services are being resold to the dealer\u2019s customers under the conditions stated in subsection 12A-1.0161(4), F.A.C.\n4. The lease or rental of real property to a dealer when such property will subsequently be leased, rented, or licensed by the dealer\u2019s tenants.\n5. The lease or rental of real property to a dealer when such property will subsequently be leased, rented, or licensed as transient accommodations by the dealer\u2019s tenants.\n6. The sale of tangible personal property to a dealer when such property will be incorporated as a material, ingredient, or component part of tangible personal property that is being produced for sale by manufacturing, processing, or compounding.\n7. The sale of inserts of printed materials that are distributed as a component part of a newspaper or magazine, as provided in Section 212.05(1)(g), F.S.\n8. The sale of tangible personal property to a repair dealer, when such property will be incorporated into and sold as part of a repair of tangible personal property by such dealer.\n9. The alteration, remodeling, maintenance, adjustment, or repair of tangible personal property (when labor and materials are provided) that is held in inventory for resale or exclusively for leasing purposes by a dealer.\n(c) For purposes of this rule, \u201cactive registered dealer\u201d means a person who is registered with the Department as a dealer for sales tax purposes and who is required to file a sales and use tax return during each applicable reporting period, as provided in Section 212.11(1), F.S.\n(2) Annual resale certificates issued by the department.\n(a) For each calendar year, the Department of Revenue will issue to each active registered dealer an Annual Resale Certificate (Form DR-13). A newly registered dealer will receive a Sales and Use Tax Certificate of Registration (Form DR-11) and an Annual Resale Certificate. The business name and location address, the registration effective date, and the certificate number will be indicated on the Certificate of Registration.\n(b) Dealers may obtain a copy of their Annual Resale Certificate through a secure link on the Department\u2019s website at www.floridarevenue.com or may request a replacement by contacting the Department at (850)488-6800. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY). Written requests should be addressed to Account Management, MS #1-5730, Florida Department of Revenue, 5050 West Tennessee Street, Tallahassee, Florida 32399-0160.\n(3) Except as provided in subsection (4), a dealer making a sale for resale is required to document the exempt sale by choosing one of the following three methods:\n(a) Copies of annual resale", "start_char_idx": 1193283, "end_char_idx": 1197092, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7922ec3d-e2fd-4ab0-bd1d-44cff773a3e0": {"__data__": {"id_": "7922ec3d-e2fd-4ab0-bd1d-44cff773a3e0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c76108a0-7b49-4ebf-9d2b-9f29ee78be92", "node_type": null, "metadata": {}, "hash": "3b246e2b3a1e1361714e27b7e776b95b2f15d4c4bf026129e331042658967bc5"}, "3": {"node_id": "c0bbf017-2aba-4602-8452-1522ea2deba8", "node_type": null, "metadata": {}, "hash": "737cc43216fa630bb90049e45b73ac7303ed3559884dacad2d822a9fe2d0ddb1"}}, "hash": "f2dc40f18def79feaf55df8833cb0fb35eb92a735e8d88d515d0282536964676", "text": "one of the following three methods:\n(a) Copies of annual resale certificates obtained by the selling dealer. The selling dealer who makes a tax exempt sale for the purposes of resale must obtain a copy of the purchaser\u2019s current Annual Resale Certificate, or a Transaction Resale Authorization Number or Vendor Resale Authorization Number issued by the Department.\n1. A selling dealer may make sales for resale to a purchaser whose current Annual Resale Certificate is on file without seeking a new Annual Resale Certificate for each subsequent transaction during that calendar year. A new Annual Resale Certificate must be obtained each calendar year. Except for sales made to purchasers who purchase on account from the dealer on a continual basis, a selling dealer may only make exempt sales for resale to purchasers during the calendar year for which the purchaser\u2019s Annual Resale Certificate appears valid on its face.\n2. For sales made to purchasers who purchase on account from a dealer on a continual basis, the selling dealer may rely upon the Annual Resale Certificate beyond the expiration date of the certificate and is not required to obtain a new Annual Resale Certificate each calendar year. For purposes of this paragraph, the phrase \u201cpurchase on account from a dealer on a continual basis\u201d means that the selling dealer has a continuing business relationship with a purchaser and makes recurring sales on account to that purchaser in the normal course of business. For purposes of this paragraph, a sale \u201con account\u201d refers to a sale where the dealer extends credit to the purchaser and records the debt as an account receivable, or where the dealer sells to a purchaser who has an established cash or C.O.D. account, similar to an \u201copen credit account.\u201d For purposes of this paragraph, purchases are made from a selling dealer on a \u201ccontinual basis\u201d if the selling dealer makes sales to the purchaser no less frequently than once in every twelve month period in the normal course of business.\n(b) Transaction resale authorization number issued prior to or at the point-of-sale \u2013 valid for single transaction only. In lieu of obtaining a copy of the purchaser\u2019s Annual Resale Certificate for each tax-exempt sale made for the purposes of resale, the selling dealer may obtain a Transaction Resale Authorization Number or a Vendor Resale Authorization Number from the Department.\n1. A \u201ctransaction resale authorization number\u201d must be obtained by the selling dealer prior to or at the point-of-sale:\na. By using the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates;\nb. By using the Department\u2019s FL Tax mobile application; or\nc, By calling the Department\u2019s automated nationwide toll-free telephone verification system at 1(877)357-3725.\n2. When using the Department\u2019s online Certificate Verification System, the dealer may key up to five (5) purchaser\u2019s sales tax certificate of registration numbers into the system. When using the Department\u2019s FL Tax mobile application or the Department\u2019s automated nationwide toll-free verification system, the selling dealer is prompted to key in a single purchaser\u2019s sales tax certificate of registration number. Each system will either issue a transaction resale authorization number or alert the selling dealer that the purchaser does not have a valid resale certificate. Selling dealers using the automated telephone verification system who do not have a touch-tone phone will be connected to a live operator Monday through Friday (excluding holidays) 8:00 a.m. to 5:00 p.m. (Eastern Time). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n3. A transaction resale authorization number is not valid to exempt subsequent resale purchases or rentals made by the same purchaser. A selling dealer must obtain a new transaction resale authorization number for each and every resale", "start_char_idx": 1197065, "end_char_idx": 1201025, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c0bbf017-2aba-4602-8452-1522ea2deba8": {"__data__": {"id_": "c0bbf017-2aba-4602-8452-1522ea2deba8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7922ec3d-e2fd-4ab0-bd1d-44cff773a3e0", "node_type": null, "metadata": {}, "hash": "f2dc40f18def79feaf55df8833cb0fb35eb92a735e8d88d515d0282536964676"}, "3": {"node_id": "472fc87f-2ff4-4901-8b6a-3cd2f76c08db", "node_type": null, "metadata": {}, "hash": "7be36e8bdc719adca860dc464c1e0a95293a5001d7238e215c1a1f8ec6240a4c"}}, "hash": "737cc43216fa630bb90049e45b73ac7303ed3559884dacad2d822a9fe2d0ddb1", "text": "dealer must obtain a new transaction resale authorization number for each and every resale transaction.\n4. The selling dealer must document the transaction resale authorization number on the sales invoice, purchase order, or a separate form that is prepared by either the purchaser or the selling dealer.\n5. Alternatively, in lieu of meeting the requirements of subparagraph 4., the transaction resale authorization number may be documented on a properly completed Uniform Sales and Use Tax Certificate-Multijurisdiction, as provided in subsection (8) of this rule.\n(c) Vendor resale authorization number for regular customers who have previously submitted documentation to the selling dealer \u2013 valid for calendar year issued. In lieu of obtaining a Transaction Authorization Number or a copy of the purchaser\u2019s valid Annual Resale Certificate for each tax-exempt sale made for the purposes of resale, the selling dealer may obtain a Vendor Resale Authorization Number from the Department. This option is available to selling dealers throughout the calendar year without limitation.\n1. The \u201cVendor Resale Authorization Number\u201d is a customer-specific authorization number that will be valid for all sales for resale made to a particular customer during the calendar year.\n2. To obtain vendor resale authorization numbers, the selling dealer may use the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates or send a written request to the Department.\na. The written request may be forwarded to the Department or may be submitted on Form DR-600013, Request for Verification that Customers are Authorized to Purchase for Resale, or by providing the following information: date of request; name of the dealer\u2019s business; return address; name and telephone number of a contact person. The written request, or completed Form DR-600013, should be forwarded to: Florida Department of Revenue, Production Management, 5040 West Tharpe Street, Suite 202, Tallahassee, Florida 32303-7836, along with a list of the dealer\u2019s regular customers for which the dealer has a valid Annual Resale Certificate on file or an outdated Annual Resale Certificate on file. The electronic format for sending the customer data is provided in Form DR-600013 and may be obtained from the Department\u2019s website at www.floridarevenue.com/forms or by calling the Department at (850)488-3516. In response to this request, the Department will issue to the selling dealer, using the same electronic medium, a list containing a unique vendor resale authorization number for each customer who is an active registered dealer.\nb. The Department\u2019s online Certificate Verification System allows the user to verify up to five purchasers\u2019 sales tax certificate of registration numbers and to obtain a transaction authorization number for single sales made to each purchaser at once. The system also allows the user to upload a batch file of up to 50,000 accounts for verification of an Annual Resale Certificate number and, 24 hours later, retrieve the file containing the vendor authorization numbers for sales made for the purposes of resale to each purchaser during the calendar year.\n3. The selling dealer may make exempt sales for resale to a customer during the period in which the vendor resale authorization number for that customer is valid. Vendor resale authorization numbers are valid for the remainder of the calendar year during which they are issued. However, vendor resale authorization numbers issued by the Department in November or December shall be valid for the remainder of the current calendar year and the next calendar year.\n(4) Sales of alcoholic beverages and certain motor vehicles; sales to out-of-state dealers.\n(a) The sale of alcoholic beverages by distributors licensed by the Division of Alcoholic Beverage and Tobacco, Department of Business and Professional Regulation, to others who are also licensed by the Division of Alcoholic Beverage and Tobacco, Department of Business and Professional Regulation, are deemed to be sales for resale. The distributors are not required to meet the documentation requirements provided in subsection (3) of this rule.\n(b) The sale of motor vehicles or", "start_char_idx": 1201003, "end_char_idx": 1205224, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "472fc87f-2ff4-4901-8b6a-3cd2f76c08db": {"__data__": {"id_": "472fc87f-2ff4-4901-8b6a-3cd2f76c08db", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c0bbf017-2aba-4602-8452-1522ea2deba8", "node_type": null, "metadata": {}, "hash": "737cc43216fa630bb90049e45b73ac7303ed3559884dacad2d822a9fe2d0ddb1"}, "3": {"node_id": "ac3628b3-074e-44ae-b4af-eef2385f8fd6", "node_type": null, "metadata": {}, "hash": "bc96de587f084aa9c721b5872e7868afb31265ac4ca25f40a0ed16cddcebbaff"}}, "hash": "7be36e8bdc719adca860dc464c1e0a95293a5001d7238e215c1a1f8ec6240a4c", "text": "(3) of this rule.\n(b) The sale of motor vehicles or recreational vehicles through a motor vehicle auction licensed by the Department of Highway Safety and Motor Vehicles, pursuant to Section 320.27(1)(c)4., F.S., to other motor vehicle dealers licensed by the Department of Highway Safety and Motor Vehicles under Section 320.27(2), F.S., are deemed to be sales for resale. The motor vehicle auction is not required to meet the documentation requirements provided in subsection (3) of this rule.\n(c) Guidelines for sales of tangible personal property, except aircraft, boats, mobile homes, motor vehicles, and other vehicles to nonresident dealers who are not required to be registered in this state for resale outside Florida are provided in Rule 12A-1.0015, F.A.C.\n(d) For sales of aircraft, boats, mobile homes, motor vehicles, and other vehicles, blanket resale affidavits from out-of-state motor vehicle dealers are acceptable in lieu of individual affidavits required under subsection 12A-1.007(6), F.A.C., for each sale of each motor vehicle to such out-of-state motor vehicle dealers.\n(5) Burden of establishing exempt nature of sales for resale.\n(a) A selling dealer who makes a sale for resale in good faith, and who complies with the requirements of subsections (3) and (4) of this rule, has met the burden of proof for establishing the exempt nature of the sale, and is relieved from any liability for tax due on that sale. Submission of copies of Annual Resale Certificates to the Department that are obtained after the sale from purchasers who were active registered dealers at the time of the sale will be considered sufficient compliance with subsection (3) when submitted during audit or protest, but will not be acceptable if submitted during any proceeding under chapter 120, F.S., or in any circuit court action under Chapter 72, F.S.\n(b)1. A sale that is not in compliance with the requirements of subsections (3) and (4) of this rule is presumed to be a retail sale, and the selling dealer will be liable for any applicable sales tax not collected and remitted on that sale.\n2. For a sale that is not in compliance with the requirements of subsections (3) and (4), but that is made to a person who was an active registered dealer at the time of the sale, and it would be reasonable to assume, based on the nature of the purchaser\u2019s business, that the sale was for the purposes of resale, the presumption that the sale is a retail sale can be overcome during an audit or protest.\n3. A sale made to a person who was not an active registered dealer, other than a nonresident dealer, at the time of the transaction is a retail sale, and can never be considered a sale for resale. However, a selling dealer who accepts an Annual Resale Certificate that appears valid and current on its face at the time of sale will not be held liable for any tax due on this transaction, if it is later determined that the purchaser was not an active registered dealer at the time of the transaction.\n(6) Records required. The selling dealer must maintain copies of receipts, invoices, billing statements, or other tangible evidence of sales, copies of Annual Resale Certificates and other certificates, and Vendor Resale Authorization and Transaction Authorization Numbers until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under section 95.091(3), F.S. Electronic storage by the selling dealer of the copy of the Annual Resale Certificate or other required documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.\n(7) Provisions applicable to persons who claim the resale exemption.\n(a) Annual Resale Certificates may only be used by purchasers who hold a valid Sales and Use Tax Certificate of Registration (Form DR-11) issued by the Department, and whose registration status is currently active. For dealers who have been in business", "start_char_idx": 1205260, "end_char_idx": 1209225, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ac3628b3-074e-44ae-b4af-eef2385f8fd6": {"__data__": {"id_": "ac3628b3-074e-44ae-b4af-eef2385f8fd6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "472fc87f-2ff4-4901-8b6a-3cd2f76c08db", "node_type": null, "metadata": {}, "hash": "7be36e8bdc719adca860dc464c1e0a95293a5001d7238e215c1a1f8ec6240a4c"}, "3": {"node_id": "483378d5-2dda-4a58-9385-0ba1a7e5848d", "node_type": null, "metadata": {}, "hash": "4caecee2dbffb8939fc439d22e9c8645aa7a45499d456993a30c9021a353ef45"}}, "hash": "bc96de587f084aa9c721b5872e7868afb31265ac4ca25f40a0ed16cddcebbaff", "text": "the Department, and whose registration status is currently active. For dealers who have been in business for less than the full calendar year, the effective date of the Annual Resale Certificate (Form DR-13) will be the postmark or hand delivered date of the Sales and Use Tax Application for Certificate of Registration. The effective date is the same as that found on the Sales and Use Tax Certificate of Registration.\n(b) A dealer whose Sales and Use Tax Certificate of Registration has been revoked or whose registration status has been inactivated or canceled by the Department is prohibited from purchasing, leasing, or renting taxable property or services for the purposes of resale exempt from tax. However, a selling dealer who accepts an Annual Resale Certificate that appears valid and current on its face at the time of sale will not be held liable for tax on this transaction, if it is later determined that the purchaser was not an active registered dealer at the time of the transaction.\n(c) A purchaser who files returns on a consolidated basis (80 code) may extend, and the selling dealer may accept, a copy of the Annual Resale Certificate bearing the purchaser\u2019s consolidated sales tax registration number (80 code number), in lieu of extending a copy of the Annual Resale Certificate for each active location that is reported under the consolidated sales tax registration number (80 code number).\n(d) For dealers who report sales tax using a county-control number, the Annual Resale Certificate will only be issued to the active reporting number(s) within each county. Dealers who report using a county-control number must use the Annual Resale Certificate issued to the active reporting number(s) to make purchases for resale, except dealers who file returns under a consolidated sales and use tax registration number (80 code). Sales tax numbers issued to the individual locations within a county are inactive, and will not be issued an Annual Resale Certificate.\n(e) Wholesalers and certain other sales tax dealers who are currently on an inactive reporting status will need to contact the Department at (850)488-6800 to have their sales tax registration number activated in order to obtain the Annual Resale Certificate and make exempt purchases for resale. By activating the sales tax registration number, the dealer will then be required to file a sales tax return during each applicable reporting period, as provided in Section 212.11(1), F.S.\n(f) Purchasers who are holders of a Direct Pay Permit, Temporary Tax Exemption Permit, or other permits or exemption certificates issued pursuant to Chapter 212, F.S., are not required to extend or provide copies of their Annual Resale Certificate to the selling dealer to make tax exempt purchases authorized under the Direct Pay Permit, Temporary Tax Exemption Permit, or other exemption certificates or permits issued pursuant to Chapter 212, F.S.\n(g) A person who complied with the provisions of this rule when making a purchase or rental of tangible personal property that is intended for resale, but then uses, consumes, distributes, or stores for use or consumption in this state, the tangible personal property in a manner inconsistent with the purposes described in paragraph (1)(b) of this rule, is required to pay use tax as provided in Section 212.05(1)(b), F.S.\n(h) Any person who, for the purpose of evading tax, uses an Annual Resale Certificate or signs a written statement claiming an exemption from sales tax knowing that tax is due on the property or services at the time of purchase or rental, is subject to the civil and criminal penalties provided in Section 212.085, F.S.\n(i) The resale exemption shall also apply to the importation of tangible personal property into this state for resale in this state. A dealer who imports tangible personal property into this state for resale must be an active registered dealer at the time the property is imported into this state to meet the resale exemption requirements. The determination whether a particular item of tangible personal property imported into this state is for resale is based on the same criteria described in paragraph (1)(b) of this rule.\n(8) Use of uniform sales and use tax certificate", "start_char_idx": 1209179, "end_char_idx": 1213420, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "483378d5-2dda-4a58-9385-0ba1a7e5848d": {"__data__": {"id_": "483378d5-2dda-4a58-9385-0ba1a7e5848d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ac3628b3-074e-44ae-b4af-eef2385f8fd6", "node_type": null, "metadata": {}, "hash": "bc96de587f084aa9c721b5872e7868afb31265ac4ca25f40a0ed16cddcebbaff"}, "3": {"node_id": "11528fd8-b8a2-45bc-a473-b0b6f6351585", "node_type": null, "metadata": {}, "hash": "284baef11c0ba0b9aa3b4e48b78643b92e346525fa93ff8bdc036e14728ef855"}}, "hash": "4caecee2dbffb8939fc439d22e9c8645aa7a45499d456993a30c9021a353ef45", "text": "of this rule.\n(8) Use of uniform sales and use tax certificate \u2012 multijurisdiction. The Department will allow purchasers to use the Multistate Tax Commission\u2019s Uniform Sales and Use Tax Certificate-Multijurisdiction. However, the use of this uniform certificate must be in conjunction with the telephonic or electronic authorization number method described in paragraph (3)(b) or (c) of this rule.\nRulemaking Authority 212.07(1)(b), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.02(14), 212.05(1)(b), (i), 212.07(1), 212.085, 212.13(5)(c), (d), 212.17(6), 212.18(2), (3), 212.186, 212.21(2), 213.053(10) FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 9-26-77, 7-20-82, 4-12-84, Formerly 12A-1.39, Amended 1-2-89, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 11-6-07, 9-1-09, 5-9-13, 2-17-15, 1-11-16.\n12A-1.040 Containers and Other Packaging Materials; Gift Wrapping.\n(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(14)(c), F.S., as outlined below.\n(2) Materials used for packaging property for sale.\n(a) The sale, use, storage, or consumption of materials, containers, labels, sacks, bags, or similar items that are intended to accompany a product sold to a customer and to be used one time only for packaging tangible personal property for sale is not subject to tax when:\n1. Delivery of the product would be impracticable because of the character of the contents; or\n2. Such items are used for the convenience of the customer.\n(b) The sale, use, storage, or consumption of materials, containers, labels, sacks, bags, or similar items used for packaging in the process of providing a service subject to tax under Chapter 212, F.S., is not subject to tax.\n(c) Dealers who are registered with the Department may purchase materials, containers, labels, sacks, bags, or similar items intended to be used in the manner provided in paragraph (a) or (b) tax-exempt by issuing a copy of the dealer\u2019s Annual Resale Certificate to the selling dealer at the time of purchase, as provided in Rule 12A-1.039, F.A.C. Persons who are not required to register with the Department as a dealer under Section 212.18(3), F.S., must extend an exemption certificate to purchase such items tax-exempt. A suggested exemption certificate is provided in subsection (5) of Rule 12A-1.038, F.A.C.\n(d) The following is a nonexhaustive list of materials that, when used as provided in paragraph (a) or (b), are not subject to tax:\n1. Containers, such as bags, barrels, baskets, bottles, boxes, cans, carboys, cartons, cases, crates, cylinders, drums, kegs, pallets, racks, reels, sacks, skids, or spools.\n2. Items used inside containers and packages to shape, stabilize, and protect the contents of the packaged tangible personal property, such as bubble wrap, excelsior, preservative materials, wax paper, wrapping papers, or waste paper.\n3. Materials used to close or otherwise secure the containers, such as binding materials, carboys, cartons, cellophane, coating materials, cores, crates, glue, gummed tape, staples, strapping, string, tape, twine, wrapping paper, wire,", "start_char_idx": 1213458, "end_char_idx": 1216743, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "11528fd8-b8a2-45bc-a473-b0b6f6351585": {"__data__": {"id_": "11528fd8-b8a2-45bc-a473-b0b6f6351585", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "483378d5-2dda-4a58-9385-0ba1a7e5848d", "node_type": null, "metadata": {}, "hash": "4caecee2dbffb8939fc439d22e9c8645aa7a45499d456993a30c9021a353ef45"}, "3": {"node_id": "73a7809b-c0ff-4e77-9414-cfd6034e5dea", "node_type": null, "metadata": {}, "hash": "92c18b9ea43421d449dd51d51669eb83bdb2afcdbf1455e0a81914770b54ad62"}}, "hash": "284baef11c0ba0b9aa3b4e48b78643b92e346525fa93ff8bdc036e14728ef855", "text": "staples, strapping, string, tape, twine, wrapping paper, wire, or wire bands.\n4. Materials used to provide instructions regarding the shipping of the container, such as gummed labels or tags.\n(e) The sale, purchase, use, storage, or consumption of dunnage is subject to tax at the time of purchase. Dunnage is not delivered to the purchaser with the package and its contents, and it is retained by the transporter or shipper. \u201cDunnage\u201d includes items that are used by the transporter or shipper under, outside, and between packages to protect the packages and their contents from damage, motion, shock, or breakage while being transported or delivered to the purchaser. Examples of dunnage are blocks, lumber, and other materials used for bracing, blocking, skidding, shoring, holding, or protecting cargo during transport.\n(f) Examples:\n1. Toothpaste may be sold at retail in a tube enclosed in a box. The tube of toothpaste is placed in a box that will accompany the toothpaste when sold to the consumer. Multiple units of boxes are placed in shipping containers by the manufacturer. Labels are placed on the shipping containers identifying the product and providing shipping instructions. The manufacturer then places the labeled boxes on a pallet and covers them with shrink-wrap for shipment. The pallets are not returnable to the manufacturer when the toothpaste arrives at its destination. The toothpaste manufacturer may purchase the tubing materials, boxes, shipping containers, labels, pallets, and shrink-wrap tax-exempt.\n2. Coat hangers and garment covers that are delivered with the clothing to the purchaser are packaging materials that accompany the product sold to the customer. However, coat hangers and garment covers used on display racks in stores that are retained by the store do not accompany the clothing to the customer are subject to tax.\n(3) Packaging materials used when no tangible personal property is sold. The purchase of materials, containers, labels, sacks, bags, or similar items is subject to tax when purchased by any person who does not sell tangible personal property to its customers. For example, bags, boxes, hangers, wrapping paper, and twine purchased for use by a laundry, dry cleaner, or any other person not selling tangible personal property are subject to tax.\n(4) Materials used for furnishing or serving food products or beverages.\n(a) Materials, containers, labels, sacks, bags, or similar items that accompany a food product or drink sold to a customer and are used one time only for packaging the food product or for the convenience of the customer are not subject to tax. The following is a nonexhaustive list of such items:\n1. Bags for bread or produce; bag ties; egg cartons or crates; cardboard 6-pack and 12-pack lift cartons; skewers; ice, dry ice, and salt placed directly into the packaging container of perishable food; oil used to line the inside of meat packaging containers;\n2. Paper, plastic, plastic-coated, styrofoam bags, boxes, bowls, cups, dividers, liners, lids, plates, platters, trays, and other similar food and beverage containers;\n3. Aluminum foil served with food products; butter chips; single-use baking dishes; steak markers, toothpicks, toothpick frills, film wrap; disposable utensils, straws, stirrers, napkins, leftover bags, boxes, or other containers.\n(b) Cups, straws, plastic stirrers, and similar items used to provide beverages or other food products free to customers are subject to tax. Such items are not used for furnishing or service food products or beverages for sale.\n(5) Labels, tags, and instructional materials.\n(a)1. Labels, tags, and name plates, including the printing of these items, are not subject to tax when they remain affixed to tangible personal property offered for sale or affixed to the container containing tangible personal property prepared for shipment or delivery", "start_char_idx": 1216741, "end_char_idx": 1220626, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "73a7809b-c0ff-4e77-9414-cfd6034e5dea": {"__data__": {"id_": "73a7809b-c0ff-4e77-9414-cfd6034e5dea", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "11528fd8-b8a2-45bc-a473-b0b6f6351585", "node_type": null, "metadata": {}, "hash": "284baef11c0ba0b9aa3b4e48b78643b92e346525fa93ff8bdc036e14728ef855"}, "3": {"node_id": "35d7b349-f4fa-4957-a621-480d32f80b80", "node_type": null, "metadata": {}, "hash": "02c99fb7799a220a164f0d6b6f8d229e2d7192eb0956817fdae93394aee171b5"}}, "hash": "92c18b9ea43421d449dd51d51669eb83bdb2afcdbf1455e0a81914770b54ad62", "text": "sale or affixed to the container containing tangible personal property prepared for shipment or delivery and:\na. Furnishes information as to the nature, quantity, maker, price, size, operation, or maintenance of the tangible personal property for sale; or\nb. Furnishes information as to the destination or the carrying instructions for the package during shipment.\n2. For example, shipping labels used on packages of tangible personal property purchased by customers containing a customer\u2019s name and address or carrying instructions, such as \u201cDo Not Crush,\u201d \u201cThis Side Up,\u201d or \u201cFragile,\u201d are exempt.\n(b) Bar codes and labels containing bar codes that are placed on packages by, or on behalf of, the transporter or shipper for purposes of tracking the movement of the package in transit are subject to tax.\n(c) Labels, tags, and name plates that do not accompany tangible personal property for sale are subject to tax. For example, labels sold to businesses to be placed on their shelves or display racks are subject to tax.\n(d) Price tags that accompany tangible personal property when sold to the retail consumer are exempt. Price tags retained by a retail merchant are subject to tax. Price tags attached to merchandise offered for sale that are removed from the merchandise and retained by the seller at the time of sale are subject to tax.\n(e) Direction sheets, instruction books, pamphlets, or manuals that accompany a product to the final consumer and provide instructions on how to assemble, use, or care for the product are exempt. Technical manuals that do not accompany the product to the final consumer are subject to tax.\n(f) Brochures, catalogs, price lists, point-of-sale advertising that accompany products being sold to advertise other products for sale, and displays and display containers used to display items for sale are not materials used for packaging tangible personal property for sale and are subject to tax.\n(6) Deposits for reuseable containers.\n(a)1. Deposits charged for reusable containers, such as barrels, drums, kegs, pallets, or spools, that are to be returned by the purchaser to the selling dealer upon removal of the contents from the container are not subject to tax when:\na. The amount of the deposit is separately itemized on the purchaser\u2019s bill, invoice, or other tangible evidence of sale;\nb. The total amount of the deposit is refunded to the purchaser when the container is returned to the selling dealer;\nc. Title to the container is retained by the selling dealer;\nd. The container is used only to contain the tangible personal property sold to the purchaser while in the process of delivery or conveyance to the purchaser; and,\ne. The selling dealer retains records to identify which customers are holding the containers and which customers have returned the containers.\n2. Example: A manufacturer ships its products to purchasers on pallets. The contents of the shipment are secured to the pallets by wire banding. The pallets are designed by the manufacturer to be used for more than one shipment, bear the name of the manufacturer, and are assigned an inventory number. When the manufacturer ships merchandise to a customer, a deposit is separately itemized on the customer\u2019s invoice to assure the return of the identified pallets. The separately itemized deposit is not subject to tax. The purchase or fabrication of the pallets by the manufacturer is subject to tax.\n(b) See Rule 12A-1.087, F.A.C., for tax-exempt portable containers, or moveable receptacles in which portable containers are placed, when used for harvesting or processing farm products.\n(7) Charges for packaging materials. When charges for packaging materials are separately itemized from the sales price of tangible personal property on the customer\u2019s bill, invoice, or other tangible evidence of sale, the charge for packaging materials is a part of the sales price of the tangible personal property.\n(8) Gift wrapping.\n(a) The total charge for gift wrapping merchandise is subject to tax, whether charged by the seller", "start_char_idx": 1220592, "end_char_idx": 1224635, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "35d7b349-f4fa-4957-a621-480d32f80b80": {"__data__": {"id_": "35d7b349-f4fa-4957-a621-480d32f80b80", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "73a7809b-c0ff-4e77-9414-cfd6034e5dea", "node_type": null, "metadata": {}, "hash": "92c18b9ea43421d449dd51d51669eb83bdb2afcdbf1455e0a81914770b54ad62"}, "3": {"node_id": "ede2277b-d993-4b7e-b22b-5310d9cf47f2", "node_type": null, "metadata": {}, "hash": "5663b8f6607cfe210566d48ec53d280957a73f23efa547efb45cc92fff098f04"}}, "hash": "02c99fb7799a220a164f0d6b6f8d229e2d7192eb0956817fdae93394aee171b5", "text": "total charge for gift wrapping merchandise is subject to tax, whether charged by the seller of the merchandise or by any other person. Materials, such as paper, ribbon, bows, or tape, used in gift wrapping merchandise may be purchased tax-exempt by a dealer registered with the Department. The purchasing dealer is required to issue a copy of the dealer\u2019s Annual Resale Certificate to the selling dealer at the time of purchase, as provided in Rule 12A-1.039, F.A.C.\n(b) Tax is due on the materials used by the dealer in gift wrapping merchandise at no charge to the customer.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(b), (c), (15), (16), (18)-(21), 212.05(1)(b), 212.06(1)(a), 212.07(1)(b), 212.08(7)(v), 212.18(3) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.40, Amended 6-1-09.\n12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of Public Records.\n(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 charged to the customer for the sale of such tangible personal property.\n(2) The charge for retouching, tinting, or coloring photographs is subject to tax.\n(3) Chemicals used to clean tanks, equipment, and similar items are taxable. Chemicals which are not incorporated into and do not become a component of the finished product are taxable when purchased by photograph finishers for use in developing film and printing pictures for sale. Chemicals which are incorporated into and become a component of the finished product are exempt when purchased by photograph finishers for use in developing film and printing pictures for sale.\n(4) Sitting fees charged by photographers are taxable as part of the sales price when the transaction is in conjunction with a sale of tangible personal property. The charge for sitting fees that are not in conjunction with the sale of tangible personal property is not subject to tax.\n(5)(a) The fee prescribed by law, or the actual cost of duplication, for providing copies of public records by public officers or public employees under Chapter 119, F.S., is exempt from sales tax.\n(b) Actual cost of duplication means:\n1. The cost of the materials and supplies used to duplicate the record, but does not include the labor cost or overhead cost associated with such duplication; unless\n2. The nature or volume of records is such as to require extensive personnel assistance or resources, in which case a special service charge, based on the additional cost incurred, may be added to the actual cost of duplication; however\n3. The charge for copies of county maps or aerial photographs supplied by county constitutional officers may also include a reasonable charge for the labor and overhead associated with its duplication; and,\n4. The fee charged by custodians of public records for remote electronic means, granted under a contractual arrangement with a user, which fee shall include the direct and indirect costs of providing such access.\n(c) The charge for copying documents and other papers which are not public records and which can be copied by a dealer engaged in such business represents the sale of tangible personal property and is taxable.\nCross Reference \u2013 Rule 12A-1.072, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 119.07, 212.02(14), (15), (16), 212.08(7)(v) FS. History\u2013New 10-7-68, Amended 12-8-68, 1-17-71, 6-16-72, 12-11-74, 5-27-75, Formerly 12A-1.41, Amended 7-30-91, 8-10-92,", "start_char_idx": 1224649, "end_char_idx": 1228297, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ede2277b-d993-4b7e-b22b-5310d9cf47f2": {"__data__": {"id_": "ede2277b-d993-4b7e-b22b-5310d9cf47f2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "35d7b349-f4fa-4957-a621-480d32f80b80", "node_type": null, "metadata": {}, "hash": "02c99fb7799a220a164f0d6b6f8d229e2d7192eb0956817fdae93394aee171b5"}, "3": {"node_id": "a7dbd084-8805-4051-81b5-56a329c6b48b", "node_type": null, "metadata": {}, "hash": "aad795e45804a9a94a6e5ed35b112268a5b53abcf522d294e20c8d9d6c97926e"}}, "hash": "5663b8f6607cfe210566d48ec53d280957a73f23efa547efb45cc92fff098f04", "text": "Amended 7-30-91, 8-10-92, 6-19-01, 8-1-02, 1-11-16.\n12A-1.042 Dry Cleaners and Laundries.\n(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 rendering of such services and are required to pay the tax to their dealers on all such purchases, including soap, soap powders, naphtha and detergents.\n(2) Dry cleaners and laundries shall register as dealers and charge tax to the customer on charges for altering, repairing, dyeing, waterproofing, mothproofing and similar services. Such dealers shall furnish their suppliers with resale certificates and shall not pay tax on the purchase of materials and supplies used in performing such work.\n(3) Self-service laundries providing their customers the privilege of using washing machines for a fixed charge shall not charge tax on the use of these machines.\nCross Reference \u2013 Rule 12A-1.040, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), (15), (16), 212.05, 212.08(7)(v) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.42.\n12A-1.043 Manufacturing.\n(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 deduction therefrom on account of the cost of material used, labor or service costs, or transportation charges.\n(b) Elements of cost will include the following materials, labor, service, or transportation costs that are attributable to manufacturing, producing, compounding, processing, or fabricating an article of tangible personal property for one\u2019s own use and which are properly chargeable to the cost of the product under generally accepted cost accounting standards.\n1. Material costs include the following:\na. All direct materials and related freight costs that are physically observable as being identified to the finished tangible personal property, that are consumed in producing the property, or that become a component or ingredient of the finished property. See paragraphs (c) and (d) below, for calculating the tax on the cost of the finished product when sales tax has or has not been paid on direct materials.\nb. Material handling and warehousing of direct materials and goods in process.\nc. Manufacturer\u2019s excise taxes on materials.\n2. Labor costs include the following:\na. The total direct labor costs for employees or contract labor that are allocable to the production of the finished property, including the entire amount of payroll burden, which includes but is not limited to overtime premium, vacation and holiday pay, sick leave pay, shift differential, payroll taxes, payments to a supplemental unemployment benefit plan, and employee fringe benefits.\nb. Compensation of officers, to the extent it is allocated to production and not administrative functions.\nc. Costs of service, engineering, design or other support employees allocated to production.\n3. Service costs include the costs of non-employee services that are allocated to the production of the tangible personal property, such as engineering, design or similar consulting or professional services.\n(c) Direct materials on which the tax has been paid shall not be included when computing the tax on the cost of items of tangible personal property manufactured, produced, compounded, processed, or fabricated.\n(d) Persons who manufacture, produce, compound, process, or fabricate items of tangible personal property for resale or for their own use or consumption may purchase direct materials tax exempt but shall include the cost of the direct materials when computing tax on the cost of the items so", "start_char_idx": 1228352, "end_char_idx": 1232272, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a7dbd084-8805-4051-81b5-56a329c6b48b": {"__data__": {"id_": "a7dbd084-8805-4051-81b5-56a329c6b48b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ede2277b-d993-4b7e-b22b-5310d9cf47f2", "node_type": null, "metadata": {}, "hash": "5663b8f6607cfe210566d48ec53d280957a73f23efa547efb45cc92fff098f04"}, "3": {"node_id": "2ee8b572-bd9e-457b-8c34-601b8e4569d3", "node_type": null, "metadata": {}, "hash": "0bc49357e22edb91deea0f4bc6fcbc3eecde4f161ff035ae5699630b27999ca0"}}, "hash": "aad795e45804a9a94a6e5ed35b112268a5b53abcf522d294e20c8d9d6c97926e", "text": "shall include the cost of the direct materials when computing tax on the cost of the items so manufactured, produced, compounded, processed, or fabricated for such persons\u2019 own use or consumption. If tax has been paid on the direct materials, the method described in paragraph (c) should be used when computing the tax on the cost of the items so manufactured, produced, compounded, processed, or fabricated.\n(e)1. To purchase direct materials tax exempt, dealers registered with the Department to sell tangible personal property may extend a copy of their Annual Resale Certificate (Form DR-13) to the selling dealer in lieu of paying tax at the time of purchase. The cost of such materials is subject to tax on the cost of the items so manufactured, produced, compounded, processed, or fabricated, as provided in paragraph (d).\n2. Persons who do not sell tangible personal property are not required to register with the Department as a dealer. However, to purchase direct materials tax exempt, such persons may extend an Exemption Certificate, as provided in Rule 12A-1.038, F.A.C., to the selling dealer in lieu of paying tax at the time of purchase. The cost of such materials is subject to tax on the cost of the items so manufactured, produced, compounded, processed, or fabricated, as provided in paragraph (d).\n(f) The tax is due at the time the article of tangible personal property is manufactured, produced, compounded, processed, or fabricated for use or consumption, and such tax shall be remitted to the Department of Revenue in accordance with Rule 12A-1.056, F.A.C.\n(2) Fabrication labor shall not be taxable where a person is using his own equipment and his own personnel, for his own account, as a producer, subproducer, or coproducer of a qualified motion picture. \u201cQualified motion picture\u201d means all or any part of a series of related images, either on film, tape, or other embodiment, including but not limited to, all items comprising part of the original work and film-related products derived therefrom as well as duplicates and prints and all sound recordings created to accompany a motion picture, which is produced, adapted, or altered for exploitation in, on, or through any medium or device and at any location primarily for entertainment, commercial, industrial, or educational purposes.\n(3)(a) Any person who manufactures factory-built buildings for his own use in the performance of contracts for the construction or improvement of real property shall pay a tax only upon the person\u2019s cost price of items used in the manufacture of such buildings.\n(b) For the purpose of this exemption, \u201cfactory-built building\u201d means a structure manufactured in a manufacturing facility for installation or erection as a finished building; \u201cfactory-built building\u201d includes, but is not limited to, residential, commercial, institutional, storage, and industrial structures.\n(4) Any person who manufactures asphalt for his own use shall calculate and remit the use tax on such asphalt, as provided in subsection 12A-1.051(12), F.A.C.\n(5)(a)1. No tax shall be imposed upon any person who manufactures or produces electrical power or energy, steam energy, or other energy, when such power or energy is used directly and exclusively in the operation of machinery or equipment that is used to manufacture, process, compound, produce, fabricate, or prepare for shipment tangible personal property for sale or to operate pollution control equipment, maintenance equipment, or monitoring or control equipment, used in such operations.\n2.a. Tax is not imposed upon electrical power or energy, steam energy, or other energy manufactured or produced for a person\u2019s own use at a single location, when such power or energy is used directly and exclusively at such location, or at other locations if the energy is transferred through facilities of the owner, in the operation of machinery or equipment that is used to manufacture, process, compound, produce, fabricate, or prepare for shipment tangible personal property for sale or to operate pollution control equipment, maintenance equipment, or monitoring or control equipment used in such", "start_char_idx": 1232220, "end_char_idx": 1236366, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2ee8b572-bd9e-457b-8c34-601b8e4569d3": {"__data__": {"id_": "2ee8b572-bd9e-457b-8c34-601b8e4569d3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a7dbd084-8805-4051-81b5-56a329c6b48b", "node_type": null, "metadata": {}, "hash": "aad795e45804a9a94a6e5ed35b112268a5b53abcf522d294e20c8d9d6c97926e"}, "3": {"node_id": "2eb476b9-ed66-4a72-ac45-a2bac6488622", "node_type": null, "metadata": {}, "hash": "363a4780f71122f6b181d7a3dfd4055a06e98f0f3229333ba310b6831eae8f64"}}, "hash": "0bc49357e22edb91deea0f4bc6fcbc3eecde4f161ff035ae5699630b27999ca0", "text": "control equipment, maintenance equipment, or monitoring or control equipment used in such operations.\nb. Electrical power or energy manufactured or produced for a person\u2019s own use transmitted and distributed by a public utility to such person\u2019s facility at another location is taxable based upon the cost price of such power or energy without any deduction therefrom on account of the cost of material used, labor or service costs, or transportation charges.\n3. Electrical power or energy manufactured or produced for a person\u2019s own use that is used for space heating, lighting, office equipment, air conditioning, or any other nonmanufacturing, nonprocessing, noncompounding, nonproducing, or nonfabricating activity is taxable based upon the cost price of such power or energy without any deduction therefrom on account of the cost of material used, labor or service costs, or transportation charges.\n(b) Tax is not imposed upon the manufacture or production of electrical power or energy when such electrical power or energy is consumed or dissipated in the transmission or distribution of electrical power or energy for resale.\n(6)(a) Tangible personal property manufactured, produced, compounded, processed, or fabricated for use directly and solely in research or development, and machinery and equipment used predominantly for research or development purposes are exempt when the research or development has one of the following as its ultimate goal:\n1. Basic research or the advancement of knowledge or technology in a scientific or technical field of endeavor.\n2. The development of a new product, the improvement of an existing product, or the development of new uses of an existing product, whether or not the product is offered for sale.\n3. The design and development of prototypes, whether or not a resulting product is offered for sale.\n(b) For the purpose of this subsection:\n1. \u201cMachinery and equipment\u201d includes, but is not limited to, molds, dies, machine tooling, and other appurtenances or accessories for machinery and equipment, testing and measuring equipment, test beds, and computers and software. Such machinery and equipment may be purchased, leased, or self-fabricated. If self-fabricated, the machinery and equipment includes the materials and labor for the design, fabrication, and assembly of such items.\n2. \u201cPredominantly\u201d means at least 50 percent of the time.\n3. \u201cProduct\u201d means any item, device, technique, prototype, invention, or process, which is, was, or may become, commercially exploitable.\n(c) Research or development does not include ordinary testing or inspection of materials or products used for quality control, market research, efficiency surveys, consumer surveys, advertising and promotions, management studies, or research in connection with literature, history, social science, psychology, or other similar nontechnical activities.\n(d)1. Materials and labor may be purchased tax-exempt when the purchaser extends an exemption certificate to the vendor or supplier certifying that the materials and labor will be used directly and solely for research or development purposes, as provided in Section 212.052, F.S. \n2. The following is a suggested format for an exemption certificate for purchases of materials and labor:\nEXEMPTION CERTIFICATE\nITEMS OF TANGIBLE PERSONAL PROPERTY AND LABOR\nUSED IN RESEARCH OR DEVELOPMENT \nThis is to certify that purchases of tangible personal property or labor on or after ________ (date) from ________ (Selling Dealer\u2019s Business Name) will be directly and solely used in research or development activities, as provided in Section 212.052, F.S. These research or development activities are located at:\n______________________________________________________\n(Street)\n______________________________________________________\n(City and State)\nI understand that if I fraudulently issue this certificate to evade the payment of tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083 or 775.084, F.S.\nUnder penalties of perjury, I declare that I have read", "start_char_idx": 1236365, "end_char_idx": 1240562, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2eb476b9-ed66-4a72-ac45-a2bac6488622": {"__data__": {"id_": "2eb476b9-ed66-4a72-ac45-a2bac6488622", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2ee8b572-bd9e-457b-8c34-601b8e4569d3", "node_type": null, "metadata": {}, "hash": "0bc49357e22edb91deea0f4bc6fcbc3eecde4f161ff035ae5699630b27999ca0"}, "3": {"node_id": "052c580a-fa5f-4855-bf45-5dffd411c66d", "node_type": null, "metadata": {}, "hash": "2e709e5e0afae154e8b28ced78bec99cb8ab81f1be136798c6b100d1212df7a7"}}, "hash": "363a4780f71122f6b181d7a3dfd4055a06e98f0f3229333ba310b6831eae8f64", "text": "F.S.\nUnder penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true to the best of my knowledge and belief.\n_______________________________\t\t___________________________________________________________\nPurchaser\u2019s Name (Print or Type) \t\tPurchaser\u2019s Address\n_______________________________\t\t___________________________________________________________\nSignature and Title \t\tFlorida Sales and Use Tax Number (if applicable) \n_______________________________\t\t___________________________________________________________\nDate \t \tFederal Employer\u2019s Identification Number\n\t\t(if applicable)\n(e)1. Machinery and equipment, including materials and labor used in the self-fabrication of machinery and equipment, may be purchased or leased tax-exempt when the purchaser extends an affidavit to the vendor or supplier stating that the item(s) will be used predominantly for research or development purposes, as provided in Section 212.08(18), F.S.\n2. The following is a suggested format of an affidavit to be provided to the selling dealer or lessor:\nAFFIDAVIT\nMACHINERY AND EQUIPMENT USED IN RESEARCH OR DEVELOPMENT \nI, the undersigned individual, hereby declare that the purchase(s) or lease(s) of machinery and equipment, including materials and labor used in the self-fabrication of machinery and equipment, on or after ________ (date) from ________ (Selling Dealer\u2019s Business Name), will be used predominantly in research or development activities, as provided in Section 212.08(18), F.S.\nThese research or development activities are located at:\n______________________________________________________\n(Street)\n______________________________________________________\n(City and State)\nI understand that if I fraudulently issue this affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing affidavit and that the facts stated in it are true to the best of my knowledge and belief.\n______________________________________________________\nPurchaser\u2019s Name (Print or Type)\n______________________________________________________\nSignature and Title\n______________________________________________________\nDate\n(f) Instead of furnishing an exemption certificate, as provided in paragraph (d), or an affidavit, as provided in paragraph (e), any purchaser who holds a valid Sales and Use Tax Direct Pay Permit, as provided in Rule 12A-1.0911, F.A.C., may extend a copy of the permit to the selling dealer to make purchases tax-exempt under this subsection.\n(g) When a prototype or product of research or development is used by the developer for any purpose other than research or development, including being offered for sale, it is subject to tax.\nRulemaking Authority 212.052(5), 212.08(18)(c), 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (7), 212.052, 212.06(1), 212.08(18), 212.085, 212.12(12) FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 1-19-74, 12-26-83, Formerly 12A-1.43, Amended 1-2-89, 2-28-90, 3-20-96, 7-27-99, 10-2-01, 9-15-08, 12-31-20.\n12A-1.044 Vending Machines.\n(1)(a) For purposes of this rule, the terms \u201cvending machine\u201d and \u201cvending machine operator\u201d shall have the meaning ascribed to them in Section 212.0515(1), F.S.:\n(b) For the purpose of this rule, possession of a vending machine means either actual or constructive possession and control. To determine if a person has constructive possession and control the following indicia shall be considered: right of access to the machine; duty to repair; title to the machine; risk of loss from damages to the machine; and the party possessing the keys to the money box. If, based on the indicia set out above, the owner of the machine has", "start_char_idx": 1240591, "end_char_idx": 1244440, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "052c580a-fa5f-4855-bf45-5dffd411c66d": {"__data__": {"id_": "052c580a-fa5f-4855-bf45-5dffd411c66d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2eb476b9-ed66-4a72-ac45-a2bac6488622", "node_type": null, "metadata": {}, "hash": "363a4780f71122f6b181d7a3dfd4055a06e98f0f3229333ba310b6831eae8f64"}, "3": {"node_id": "277f1faf-7eac-473b-9ea7-ea6c8568717f", "node_type": null, "metadata": {}, "hash": "aa86eda44a7e392f0780708fe422ee960ec422f72220db191ea750a69e71adc7"}}, "hash": "2e709e5e0afae154e8b28ced78bec99cb8ab81f1be136798c6b100d1212df7a7", "text": "money box. If, based on the indicia set out above, the owner of the machine has constructive possession and control, but the location owner has physical possession of the machine, then the operator shall be determined by who has the key to the money box and is responsible for removing the receipts. If both the owner of the machine and the location owner have the keys to the money box and are responsible for removing the receipts, then they shall designate in writing who shall be considered the operator. Absent such written designation, the owner of the machine shall be deemed to be the operator.\n(2) All sales made through vending machines of food, beverages, or other items are taxed in the manner provided in Section 212.0515(2), F.S., except as provided in paragraphs (a) and (b). See subsection (2) of Rule 12A-15.011, F.A.C., for the effective tax rates for sales made through vending machines in counties imposing a discretionary sales surtax.\n(a) Receipts from vending machines owned and operated by churches or synagogues are exempt.\n(b) Food and drinks sold for human consumption for 25 cents or less through a coin-operated vending machine sponsored by a nonprofit corporation under s. 501(c)(3) or (4) of the Internal Revenue Code of 1986, as amended, are exempt.\n(c) Food and beverages sold or dispensed through vending machines or other dispensing devices located in the student lunchroom, student dining room, or other area designated for student dining in state-supported or parochial, church, and nonprofit private schools operated for and attended by pupils of grades K through 12 are exempt. See Rule 12A-1.0011, F.A.C.\n(3) Registration. Owners or operators of vending machines must obtain a separate Sales and Use Tax Certificate of Registration (Form DR-11) for each county in which the machines are located. One Sales and Use Tax Certificate of Registration is sufficient for all the owner\u2019s or operator\u2019s machines within a single county. See Rule 12A-1.060, F.A.C. Registration violations may be reported by calling 1(800)352-9273.\n(4) Purchases or leases of vending machines.\n(a) The purchase or repair of a vending machine is subject to tax.\n(b) The purchase of machines, machine parts and repairs, and replacements thereof that are a component part of the machine, by the machine owner or lessor for exclusive rental is exempt. The machine owner or lessor must register with the Department and must issue a copy of the dealer\u2019s Annual Resale Certificate to the selling dealer to purchase these items tax exempt for the purposes of leasing or renting the machine.\n(c) The lease or license to use a vending machine to an operator is taxable. The tax is to be collected by the machine owner or lessor from the operator. When there is an oral or written agreement for the lease or license to use a vending machine with a location owner (where the machines are located), the location owner (lessee) is required to be the operator of the machine. Sales tax shall be collected by the machine owner or lessor from the operator based on the amount the machine owner receives for the lease or license to use the machine.\n(d) The purchase of machines, machine parts and repairs, and replacements thereof that become a component part of the machine, by the machine owner is taxable.\n(5) If the machine operator (owner or lessee) has obtained a direct pay permit from the Department, the permit may be presented to the location owner. The direct pay permit authorizes the machine operator to self-accrue and remit the tax due on the lease or license to use the real property and relieves the location owner of this obligation.\n(6) The following examples are intended to provide further clarification of the provisions of this section:\n(a) Example: A vending machine owner enters into a license agreement with City Airport, which grants the machine owner the right to place vending machines in Concourse A. The vending machines consist of soft drink, snack food, and candy", "start_char_idx": 1244427, "end_char_idx": 1248417, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "277f1faf-7eac-473b-9ea7-ea6c8568717f": {"__data__": {"id_": "277f1faf-7eac-473b-9ea7-ea6c8568717f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "052c580a-fa5f-4855-bf45-5dffd411c66d", "node_type": null, "metadata": {}, "hash": "2e709e5e0afae154e8b28ced78bec99cb8ab81f1be136798c6b100d1212df7a7"}, "3": {"node_id": "087d6be7-dc7e-42f9-a8a8-64f763b3f523", "node_type": null, "metadata": {}, "hash": "62cf7a922d077dd70a6702863d90300aa8df1dc7b1af6c444a3af785a500a6d0"}}, "hash": "aa86eda44a7e392f0780708fe422ee960ec422f72220db191ea750a69e71adc7", "text": "The vending machines consist of soft drink, snack food, and candy machines. City Airport has the right to designate the areas within the concourse where the machines will be located; the machine owner is the operator and the machine owner and owner\u2019s employees are to stock the machines and provide repairs as needed. The machine owner (operator) is required to remit the tax on the total proceeds from the machines. In addition, as consideration under the agreement, City Airport will receive 15 percent of all proceeds from the machines. By the terms of the agreement, this arrangement is a license to use real property, and City Airport, as the licensor, must collect tax from the machine owner.\n(b) Example: When a bottler removes a drink vending machine from inventory to be placed at a location on a \u201cfill service basis\u201d and collects a \u201cservice charge\u201d from the location operator for keeping the machine stocked with drinks it sells the location operator, the bottler shall declare and remit to the Department of Revenue a use tax on the value of such vending machine of 6 percent when title to the vending machine remains with the bottler and the service charge collected covers stocking the machine, making necessary repairs, repainting, and maintenance. The service charge is not taxable. All parts used in repairing the machines shall be taxed at 6 percent as use tax. The tax on all merchandise sold through the machine at 10 cents per bottle or more shall be reported to the Department by the location operator.\n(c) Example: A bottler who removes from inventory a drink vending machine to be placed at a location on a \u201cfull service basis\u201d and pays the location owner consideration for the right to place the machine at the location shall declare and remit to the Department of Revenue a use tax on the value of the vending machine when it is removed from inventory. All parts used in repairing the machine shall be taxed at 6 percent as use tax. The bottler is considered to be the operator of the machine. The tax due on all merchandise sold through the machine at 10 cents per bottle or more shall be reported by the bottler. The location owner shall collect tax from the bottler on the amount the location owner receives as a lease or license to use the real property.\n(d) Example: When a bottler removes from inventory a drink vending machine to be placed at a location under an agreement where the location owner is the operator, the bottler, as a registered dealer, may extend a copy of the dealer\u2019 Annual Resale Certificate (Form DR-13) to purchase vending machines or component parts for exclusive rental. The rental of the vending machine may either be on a per case basis or a flat monthly rate. In such instances, the tax must be collected by the bottler and remitted at the rate of 6 percent of the amount received as rental. Also, tax is due on all merchandise sold through the machine by the location owner (operator).\n(7) If any vending machine used on a full service basis or for exclusive rental is later sold as a \u201cused\u201d machine, the sale to the purchasing customer is subject to tax.\nRulemaking Authority 212.0515, 212.18(2), 213.06(1) FS. Law Implemented 212.031, 212.05(1)(h), 212.0515, 212.054(1), (2), (3)(l), 212.055, 212.07(1), (2), 212.08(1), (7), (8), 212.11(1), 212.12(2), (3), (4), (9), 212.18(2), (3) FS. History\u2012New 10-7-68, Amended 6-16-72, 1-10-78, 7-20-82, Formerly 12A-1.44, Amended 12-13-88, 5-11-92, 3-17-93, 9-14-93, 12-13-94, 3-20-96, 7-1-99, 6-19-01, 11-1-05, 1-12-11, 5-9-13, 1-17-18, 8-15-21.\n12A-1.045 Transportation Charges.\n(1) \u201cTransportation charges\u201d include carrying,", "start_char_idx": 1248427, "end_char_idx": 1252054, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "087d6be7-dc7e-42f9-a8a8-64f763b3f523": {"__data__": {"id_": "087d6be7-dc7e-42f9-a8a8-64f763b3f523", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "277f1faf-7eac-473b-9ea7-ea6c8568717f", "node_type": null, "metadata": {}, "hash": "aa86eda44a7e392f0780708fe422ee960ec422f72220db191ea750a69e71adc7"}, "3": {"node_id": "4b258d97-4a0a-4760-9570-7f8f86ed2589", "node_type": null, "metadata": {}, "hash": "4fc55e332db32c333641886bc0541f9d696157d4f15d34a3623448ca46b5c38f"}}, "hash": "62cf7a922d077dd70a6702863d90300aa8df1dc7b1af6c444a3af785a500a6d0", "text": "Transportation Charges.\n(1) \u201cTransportation charges\u201d include carrying, delivery, freight, handling, pickup, shipping, and other similar charges or fees.\n(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 personal property, are subject to tax.\n(3)(a) Where the seller agrees to deliver tangible personal property to some designated place and the purchaser cannot elect to avoid the charge for transportation services, the charge for the transportation service is subject to tax, even if separately stated on an invoice or bill of sale.\n(b)1. Example: X is in the business of selling liquefied petroleum (L.P.) gas, gas tanks, and other related equipment. Y agrees to purchase a 500 gallon above ground tank from X to be placed at Y\u2019s place of business and to make future purchases of L.P. gas from X. X requires a delivery fee of $25 for each L.P. gas tank that it sells and will not allow the customer to pick up the tank nor make arrangements with any other transportation company to deliver the tank to the designated place. Since the $25 delivery fee is required by the seller and is not an option to the buyer, the invoice correctly includes the $25 delivery charge in the amount subject to tax as follows:\n500 Gallon L.P. Gas Tank\t$500.00\nDelivery Fee\t$25.00\nTotal Taxable Amount\t$525.00\n2. Example: X places an order to purchase a jacket for $100 with a mail order company. The mail order company\u2019s policy is that all items are shipped F.O.B. destination through the U.S. mail or by common carrier as the method of shipping its merchandise to its customers. The mail order company makes a separate charge to all of its customers for transportation based on the weight of the item sold and the distance required to deliver the item to the desired place. Since the method of shipping is mandated by the mail order company, the transportation charge becomes a part of the sales price. The invoice correctly includes the transportation charge in the amount subject to tax as follows:\nJacket #5054\t$100.00\nShipping and Handling Charges\t$8.75\nTotal Taxable Amount\t$108.75\n(4)(a) The charge for transportation services is not subject to tax when both of the following conditions have been met:\n1. The charge is separately stated on an invoice or bill of sale; and,\n2. The charge can be avoided by a decision or action solely on the part of the purchaser. (See subsection (5) for shipping of tangible personal property F.O.B. origin.)\n(b)1. Example: B is in the business of renting furniture and appliances. B rents a refrigerator to Customer C. B\u2019s policy is to allow customers to elect whether to pick up the rental property at B\u2019s place of business or to agree to a $25 delivery fee which B separately states on the customer\u2019s invoice. Since the separately stated $25 delivery fee could be avoided by a decision or action on the part of C, the $25 delivery fee is not subject to tax.\n2. Example: D is in the business of selling appliance repair parts. E desires to purchase a hot water heater element from D. D must order the hot water heater element for E from a wholesaler. D requires E to pay the transportation charges only if E elects to have the item shipped directly from the wholesaler to E\u2019s residence. E requests that D instruct the wholesaler to ship the hot water heater element directly to E\u2019s residence. Since the transportation charge is incurred at the election of E and could have been avoided by E, the invoice correctly excludes the transportation charge from the amount subject to tax as follows:\nWater Heater Element\t$25.00\nTotal Taxable Amount\t$25.00\nShipping and Handling Charges\t$3.25\n3. Example: X places an order for a piece of equipment for $300 with a mail order company. The mail order company allows X to choose a method of shipping or will allow X to pick up the piece of", "start_char_idx": 1252045, "end_char_idx": 1255943, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4b258d97-4a0a-4760-9570-7f8f86ed2589": {"__data__": {"id_": "4b258d97-4a0a-4760-9570-7f8f86ed2589", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "087d6be7-dc7e-42f9-a8a8-64f763b3f523", "node_type": null, "metadata": {}, "hash": "62cf7a922d077dd70a6702863d90300aa8df1dc7b1af6c444a3af785a500a6d0"}, "3": {"node_id": "3e05531e-6c74-4606-ae5d-b269061541e9", "node_type": null, "metadata": {}, "hash": "f5fdc2555f04cfd4fd0eebf1adfcaaf2199a4df999f45a4479038498e748c105"}}, "hash": "4fc55e332db32c333641886bc0541f9d696157d4f15d34a3623448ca46b5c38f", "text": "allows X to choose a method of shipping or will allow X to pick up the piece of equipment at the mail order company\u2019s place of business. Since X can make an election to avoid the charge for transportation services, the invoice correctly excludes the transportation charges as follows:\nEquipment\t$300.00\nTotal Taxable Amount\t$300.00\nShipping and Handling Charges\t$8.75\n(5) If the seller contracts to sell tangible personal property F.O.B. origin, the title to the property passes at the point of origin. Since the title to the property passes at the point of origin, transportation services arranged by the seller and rendered to the buyer are not a part of the taxable selling price, provided the transportation charges are separately stated. Where the transportation charges are billed by the seller to the buyer, but documentation is inadequate to establish the point at which title passes to the buyer, it is presumed that the tangible personal property was sold F.O.B. origin and the title to the property passes at the point of origin. In such instances, the transportation charges are not considered a part of the selling price of the property, if separately stated.\n(a) Example: Company B is in the business of selling large industrial type generators. Company B is located out-of-state. Due to the size and cost of the generators and the cost of delivery of the generators, Company B only sells the generators F.O.B. origin. Company C purchases a generator for $1 million for its own use and requests that the generator be shipped to Company C\u2019s location in Florida. Since the title to the equipment passes to Company C at Company B\u2019s location, no tax is due on any separately stated transportation charge.\n(b) Example: Company X is in the business of selling widgets at retail. Company X\u2019s customers may order the widgets to be shipped F.O.B. origin or F.O.B. destination. Customer Z places his order for a dozen widgets of various sizes to be shipped F.O.B. destination to his business location in Florida. Since Customer Z could have requested the widgets to be shipped F.O.B. origin or destination, the separately stated transportation charge is not considered a part of the sales price of the widgets and is not subject to tax.\n(6) When the purchaser of taxable tangible personal property contracts with a third party carrier at the purchaser\u2019s option and pays transportation charges thereon directly to the third party carrier, such transportation charges are not subject to tax.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (15), (16), (19), 212.06(1), 672.319, 672.401 FS. History\u2013New 10-7-68, Amended 6-16-72, 7-3-79, Formerly 12A-1.45, Amended 10-17-94.\n12A-1.047 Florists.\n(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.\n(2) Where florists conduct transactions through a florists\u2019 telegraphic delivery association, the following rules will apply in the computation of the tax, which will be on the entire amount paid by the customer without any deductions whatsoever:\n(a) On all orders taken by a Florida florist and telegraphed to a second florist in Florida for delivery in the state, the sending florist is held liable for the tax.\n(b) In cases where a Florida florist receives an order pursuant to which he gives telegraphic instructions to a second florist located outside Florida for delivery of flowers to a point outside Florida, tax will likewise be owing with respect to the total receipts of the sending florist from the customer who places the order.\n(c) In cases where Florida florists receive telegraphic instructions from other florists located either within or outside of Florida for delivery of flowers, the receiving florist will not be held liable for tax with", "start_char_idx": 1255947, "end_char_idx": 1259839, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3e05531e-6c74-4606-ae5d-b269061541e9": {"__data__": {"id_": "3e05531e-6c74-4606-ae5d-b269061541e9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4b258d97-4a0a-4760-9570-7f8f86ed2589", "node_type": null, "metadata": {}, "hash": "4fc55e332db32c333641886bc0541f9d696157d4f15d34a3623448ca46b5c38f"}, "3": {"node_id": "bffcbb2a-22fa-4558-bcc6-f9c71c89ca2e", "node_type": null, "metadata": {}, "hash": "6c1f7f8840cfa3cf28fd9bc1d561055ce3390afff97f469e137e3cf4dab1e1ba"}}, "hash": "f5fdc2555f04cfd4fd0eebf1adfcaaf2199a4df999f45a4479038498e748c105", "text": "of flowers, the receiving florist will not be held liable for tax with respect to any receipts which he may realize from the transaction. In this instance, if the order originated in Florida, the tax will be due from and payable by the Florida florist who first received the order and gave telegraphic instructions to the second florist.\n(3) All retail sales of cut flowers and potted plants by florists are taxable.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(l), 212.06(1) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.47.\n12A-1.048 Sale of Agricultural Products.\n(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 sale of ornamental nursery stock.\n(b) Agricultural products that are produced by the farmer and used by the farmer or the farmer\u2019s family or employees on the farm are not subject to tax.\n(c) The sale of agricultural products by persons who do not produce agricultural products to any person who does not directly consume the product, but acquires the raw product for resale to the ultimate retail customer, or for use in the process of preparing, finishing, or manufacturing agricultural products for the ultimate retail consumer trade, is exempt. No certificate is required to be issued by the purchaser or obtained by the seller.\n(d) The sale of agricultural products by any person, other than the producer, as a marketable or finished product to the ultimate consumer, except in the form of food or food products, is subject to tax. Example: Marketable products, such as nursery stock, and finished products, such as hides, bones, hooves, and feathers, are subject to tax.\n(2)(a) The sale of ornamental nursery stock by any person, including producers of agricultural products, is subject to tax. The term \u201cornamental nursery stock\u201d applies to all plants, shrubs and trees customarily sold by nurseries for landscaping purposes, regardless of the state of growth or maturity, but does not include plants used to produce food for human consumption. Sod and ferns are examples of ornamental nursery stock.\n(b) The rental of ornamental nursery stock, such as plants, shrubs, or trees, is subject to tax, including the rental by the producer of the ornamental nursery stock.\n(c) A landscape contractor who purchases ornamental nursery stock to fulfill a lump sum, cost plus, fixed fee, or guaranteed price contract for the improvement of realty is construed to be the consumer of such nursery stock and is liable for the sales tax at the time of purchase. A person who fulfills a contract as above described should not collect the tax from his or her customers, because the tax should be paid by the landscaper on all materials used in fulfilling the contract. A landscaper who produces his or her own ornamental nursery stock or who obtains stock that was acquired without cost, such as by digging up wild plants in the woods, is not liable for the tax on such stock which he or she uses in fulfilling the aforesaid types of contracts.\n(d) A person who agrees by contract to sell specifically described and itemized materials and supplies at an agreed price or at the regular retail price and to complete the work either for an additional agreed price or on the basis of time consumed is deemed to be selling tangible personal property (ornamental nursery stock) at an agreed retail price. The contractor is required to collect sales tax from the purchaser based on the price of the materials and supplies, excluding any separately stated installation charges. Sales tax applies even though all or part of the ornamental nursery stock is grown or obtained from its natural habitat for no consideration by the person completing the contract.\n(e) Plants, shrubs,", "start_char_idx": 1259844, "end_char_idx": 1263788, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bffcbb2a-22fa-4558-bcc6-f9c71c89ca2e": {"__data__": {"id_": "bffcbb2a-22fa-4558-bcc6-f9c71c89ca2e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3e05531e-6c74-4606-ae5d-b269061541e9", "node_type": null, "metadata": {}, "hash": "f5fdc2555f04cfd4fd0eebf1adfcaaf2199a4df999f45a4479038498e748c105"}, "3": {"node_id": "3507ec8f-30e8-444d-b22a-ee761a5921b2", "node_type": null, "metadata": {}, "hash": "4eef1721cf0bd42ba9c10b48980e5a044b63ff10cf04f65a781a61ee490b472a"}}, "hash": "6c1f7f8840cfa3cf28fd9bc1d561055ce3390afff97f469e137e3cf4dab1e1ba", "text": "consideration by the person completing the contract.\n(e) Plants, shrubs, trees, and other items of tangible personal property that a nurseryman donates in the course of business to any person or organization is taxed based on the cost price. No tax is due on any item donated that the nurseryman produces or acquires from its natural habitat without cost.\n(3) The sale of topsoil, peat moss, sand used for erooting purposes, compost, and manure is exempt as agricultural products when sold by the producer but is taxable when sold by anyone other than the producer.\n(4) The sale of fill dirt is not the sale of an agricultural product and is subject to tax.\n(5) The sales of certain items for agricultural use and items for agricultural purposes, as provided in Sections 212.08(5)(a) and (e), F.S., are exempt. The exemption will not be allowed unless the purchaser furnishes the seller a written certificate stating that the purchased items qualify for exemption under Section 212.08(5)(a) or (e), F.S. The format of a suggested certificate is contained in subsection 12A-1.087(11), F.A.C.\n(6) The sale of ornamental nursery stock for the purposes of resale, or for the purposes of producing for resale, is exempt. The seller must obtain a copy of the purchaser\u2019s Annual Resale Certificate (Form DR-13) to make tax exempt sales for the purposes of resale.\n(7) Nursery stock, plants, shrubs, and trees, purchased by one nurseryman from another for stock are exempt. Nursery stock purchased for direct resale and sold at retail is required to be purchased with a resale certificate and is subject to tax when sold to the ultimate consumer.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(29), 212.07(5), (6), (7), 212.08(5)(a), (e), 212.18(2) FS. History\u2013New 10-7-68, Amended 6-16-72, 12-11-74, 7-20-82, Formerly 12A-1.48, Amended 3-1-00, 6-19-01.\n12A-1.049 Sales of Animals.\n(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 producers shall be entitled to such exemptions although said livestock so sold in this state may have been registered with a breeders or registry association prior to such sale and although such sale takes place at a livestock show or race meeting, so long as the sale is made within this state by the original producer.\n(2) For purposes of this rule, livestock includes all animals of the equine, bovine, or swine class, including goats, sheep, mules, horses, hogs, cattle, ostriches and other ratite species, and other grazing animals raised for commercial purposes. The term \u201clivestock\u201d also includes fish raised for commercial purposes.\n(3) The sale of a race horse or a racing dog by its owner is exempt if the owner is also the breeder of the animal, even if the owner does not reside in this state. When the owner is not the breeder, such sales are subject to tax and the owner is required to register as a dealer and collect the applicable tax.\n(4) The sale of race horses in this State is subject to tax. Tax is due on the claiming price of any horse that is claimed at any racing meet held in this State.\n(5) Sales tax is required to be collected on the maximum amount for which a horse is sold at a claiming race one time only during the entire racing season that extends from the opening of the first track in this State in the fall through the closing of the last track in this State in the spring. To avoid a duplication of tax, officials of the various race tracks collect tax as required on", "start_char_idx": 1263783, "end_char_idx": 1267465, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3507ec8f-30e8-444d-b22a-ee761a5921b2": {"__data__": {"id_": "3507ec8f-30e8-444d-b22a-ee761a5921b2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bffcbb2a-22fa-4558-bcc6-f9c71c89ca2e", "node_type": null, "metadata": {}, "hash": "6c1f7f8840cfa3cf28fd9bc1d561055ce3390afff97f469e137e3cf4dab1e1ba"}, "3": {"node_id": "64694045-e8c5-4758-8353-ef3deba4ca3f", "node_type": null, "metadata": {}, "hash": "9251fec797b9bb74dc43c4d272b458c2457a5f807311708c65dc2849ac485dcf"}}, "hash": "4eef1721cf0bd42ba9c10b48980e5a044b63ff10cf04f65a781a61ee490b472a", "text": "a duplication of tax, officials of the various race tracks collect tax as required on such sales and furnish other tracks with accurate, detailed lists of the sales. The following example is intended to show how this works out in practice. A horse is sold in a claiming race for $5,000 and later is sold in a claiming race for $6,000. The tax would be collected on the first sale of $5,000 and on the $1,000, difference between the first and second sale. This track would forward a detailed list showing these sales to the next track. At another track, during the same racing season, the same horse is sold for $6,000 at a claiming race and then at still another claiming race it is sold for $7,000. No tax would be collected on the latter $6,000, because tax had already been collected on that amount during the current season. However, tax is due on the additional $1,000 realized from the sale at $7,000.\n(6) The sale of livestock for breeding purposes is exempt.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(29), 212.07(5)(a), (b), (6), (7), 212.08(7)(qq) FS. History\u2013 New 10-7-68, Amended 6-16-72, 9-28-78, 7-20-82, Formerly 12A-1.49, Amended 3-1-00.\n12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property.\n(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 public works contracts performed for governmental entities, which are governed by the provisions of Rule 12A-1.094, F.A.C. If a real property project involves multiple subcontractors, each subcontractor is responsible for paying, accruing, collecting, and remitting tax on his subcontract in accordance with this rule.\n(2) Definitions. For purposes of this rule, the following terms have the following meanings:\n(a) \u201cFabricated cost\u201d means the cost to a real property contractor of fabricated items, as defined in the following paragraph. The elements of cost included in fabricated cost are set forth in Rule 12A-1.043, F.A.C. Fabricated cost does not include the cost of transporting fabricated items from the contractor\u2019s plant to the job site or the cost of labor at the job site where the fabricated items are incorporated into the real property improvement.\n(b) \u201cFabricated items\u201d means items contractors manufacture, produce, process, compound, or fabricate for their own use in performing contracts for improvements to real property. The term applies only to items the contractor manufactures, produces, processes, compounds, or fabricates at a plant or shop maintained by the contractor. For this purpose, a temporary facility established at a job site that is used exclusively in connection with performing a contract for a real property improvement at that job site is not considered to be a plant or shop maintained by the contractor.\n(c)1. \u201cFixture\u201d means an item that is an accessory to a building, other structure, or to land, that retains its separate identity upon installation, but that is permanently attached to the realty. Fixtures include such items as wired lighting, kitchen or bathroom sinks, furnaces, central air conditioning units, elevators or escalators, or built-in cabinets, counters, or lockers.\n2. In order for an item to be considered a fixture, it is not necessary that the owner of the item also own the real property to which the item is attached. A retained title provision in a sales contract or in an agreement that is designated as a lease but is in substance a conditional sales contract is not determinative of whether the item involved is or is not a fixture. Similarly, the fact that a lessee or licensee of real property rather than", "start_char_idx": 1267459, "end_char_idx": 1271287, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "64694045-e8c5-4758-8353-ef3deba4ca3f": {"__data__": {"id_": "64694045-e8c5-4758-8353-ef3deba4ca3f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3507ec8f-30e8-444d-b22a-ee761a5921b2", "node_type": null, "metadata": {}, "hash": "4eef1721cf0bd42ba9c10b48980e5a044b63ff10cf04f65a781a61ee490b472a"}, "3": {"node_id": "aba4ed71-0166-4838-a881-21288ccbc30f", "node_type": null, "metadata": {}, "hash": "c156c5e2d4a99e258f7e0c98a53f895f9d187f6843be380f076262a879c81ae1"}}, "hash": "9251fec797b9bb74dc43c4d272b458c2457a5f807311708c65dc2849ac485dcf", "text": "a fixture. Similarly, the fact that a lessee or licensee of real property rather than the lessor/owner enters into a contract for an item to be permanently attached to the real property does not prevent that item from being classified as a fixture.\n3. The determination whether an item is a fixture depends upon review of all the facts and circumstances of each situation. Among the relevant factors that determine whether a particular item is a fixture are the following:\na. The method of attachment. Items that are screwed or bolted in place, buried underground, installed behind walls, or joined directly to a structure\u2019s plumbing or wiring systems are likely to be classified as fixtures. Attachment in such a manner that removal is impossible without causing substantial damage to the underlying realty indicates that an item is a fixture.\nb. Intent of the property holder in having the item attached. If the property holder who causes an item to be attached to realty intends that the item will remain in place for an extended or indefinite period of time, that item is more likely to be a fixture. That intent may be determined by reviewing all of the property holder\u2019s actions in regard to the item, including how the item is treated for purposes of ad valorem and income tax purposes. For example, if a property owner reports the value of the item for purposes of ad valorem taxation of the realty and depreciates the item for tax and financial accounting purposes as real property, that indicates an intent that the property is permanently attached as a fixture.\nc. Real property law. If an interest in an item arises upon acquiring title to the land or building, the item is more likely to be considered a fixture. For example, if the seller of real property would be expected to leave an item behind when vacating the premises for a new owner without the contract specifically requiring that it be left, that item is likely to be classified as a fixture.\nd. Customization. If items are custom designed or custom assembled to be attached in a particular space, they are more likely to be classified as fixtures. Customization indicates intent that the items are to remain in place following installation.\ne. Permits and licensing. If installation of an item requires a construction permit or licensing of the contractor under statutes or regulations governing the building trades, that item is more likely to be regarded as a fixture.\nf. Legal agreements. The terms of any purchase agreement, deed, lease, or other legal document pertaining specifically to an item may be relevant in determining whether that item is a fixture of real property.\nThe foregoing list of factors relevant to determining whether an item is a fixture is intended to be illustrative only. Additional factors may exist in any particular case, and the weight to be given to the factors will also vary in each case.\n4. The term \u201cfixture\u201d does not include the following items, whether or not such items are attached to real property in a permanent manner:\na. Titled property.\nb. Machinery or equipment.\n(d) \u201cImprovement to real property\u201d or \u201creal property improvement\u201d includes the activities of building, erecting, constructing, altering, improving, repairing, or maintaining real property.\n(e)1. \u201cMachinery or equipment\u201d means and includes property that:\na. Is intended to be used in manufacturing, producing, compounding, processing, fabricating, packaging, moving, or otherwise handling personal property for sale or other commercial use, in the performance of commercial services, or for other purposes not related to a building or other fixed real property improvement; and,\nb. May, on account of its nature, be attached to the real property but which does not lose its identity as a particular piece of machinery or equipment.\n2. \u201cMachinery or equipment\u201d generally does not include junction boxes, switches, conduits, wiring, valves, pipes, and tubing incorporated into the electrical, cabling, plumbing, or other structural systems of fixed works, buildings, or other structures, whether or not such items are used solely or partially in connection with the operation of machinery and equipment.\n3.", "start_char_idx": 1271288, "end_char_idx": 1275477, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "aba4ed71-0166-4838-a881-21288ccbc30f": {"__data__": {"id_": "aba4ed71-0166-4838-a881-21288ccbc30f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "64694045-e8c5-4758-8353-ef3deba4ca3f", "node_type": null, "metadata": {}, "hash": "9251fec797b9bb74dc43c4d272b458c2457a5f807311708c65dc2849ac485dcf"}, "3": {"node_id": "f514aca3-5e72-4e3b-b8be-8239da0db685", "node_type": null, "metadata": {}, "hash": "8aff809ff24e1506155de4ee48f5d8ccbb751cfa8b0d4261269b8771e9cfb5da"}}, "hash": "c156c5e2d4a99e258f7e0c98a53f895f9d187f6843be380f076262a879c81ae1", "text": "or partially in connection with the operation of machinery and equipment.\n3. \u201cMachinery or equipment\u201d serves a particular commercial activity that is carried on at a location rather than serving general uses of land or a structure. Examples of machinery or equipment include conveyor systems, printing presses, drill presses, or lathes. Examples of items that are not machinery or equipment because they are integrated into the structure or realty and retain their usefulness no matter what activity is carried on at the site include heating and air conditioning system components or water heaters. Any property that would be classified as machinery or equipment under Section 212.08(5), F.S., or any other provision of Chapter 212, F.S., is considered to be machinery or equipment for purposes of this rule. In the case of property used in the production of electrical or steam energy, any item that would qualify as exempt machinery or equipment under Section 212.08(5)(c), F.S., is considered to be machinery or equipment for purposes of this rule.\n(f) \u201cManufacture, produce, compound, process, or fabricate\u201d means:\n1. To convert or condition tangible personal property by changing the form, composition, quality, or character of the property;\n2. To make, build, create, produce, or assemble components or items of tangible personal property in a new or different manner;\n3. To physically apply materials and labor necessary to modify or change the characteristics of tangible personal property.\nThe terms do not include activities that do not result in any change in the character or quality of tangible personal property. For example, a repair or restoration of property to return it to its original state and level of functionality is not included within the defined activities.\n(g) \u201cReal property\u201d means land, improvements to land, and fixtures. It is synonymous with the terms \u201crealty\u201d and \u201creal estate.\u201d\n(h)1. \u201cReal property contract\u201d means an agreement, oral or written, whether on a lump sum, time and materials, cost plus, guaranteed price, or any other basis, to:\na. Erect, construct, alter, repair, or maintain any building, other structure, road, project, development, or other real property improvement;\nb. Excavate, grade, or perform site preparation for a building, other structure, road, project, development, or other real property improvement; or\nc. Furnish and install tangible personal property that becomes a part of or is directly wired or plumbed into the central heating system, central air conditioning system, electrical system, plumbing system, or other structural system that requires installation of wires, ducts, conduits, pipes, vents, or similar components that are embedded in or securely affixed to the land or a structure thereon.\n2. The term \u201creal property contract\u201d does not include:\na. A contract for the sale or for the sale and installation of tangible personal property such as machinery and equipment; or\nb. A contract to furnish tangible personal property that will be installed or affixed in such a way as to become a fixture or improvement to real property if the person furnishing the property has not also contracted to affix or install it.\n3. A contract is a real property contract if described in subparagraph 1. above, whether or not such agreement also involves providing property or services that would not be considered improvements to real property. See subsection (8) of this rule for discussion of such contracts.\n4. A contract contains the terms of the agreement between the contractor and the owner (or other interest holder) of the real property and is entered into in advance of any work being undertaken. A proposal prepared by a contractor prior to entering an agreement is not a contract. Statements, invoices, or other billings submitted after work has begun are not contracts. For example, a developer solicits bids on the plumbing work for a project. A contractor prepares a proposal that lists all the materials anticipated to be necessary, with unit pricing, labor costs, and a markup based on a percentage of the total material and labor costs. The developer", "start_char_idx": 1275483, "end_char_idx": 1279613, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f514aca3-5e72-4e3b-b8be-8239da0db685": {"__data__": {"id_": "f514aca3-5e72-4e3b-b8be-8239da0db685", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "aba4ed71-0166-4838-a881-21288ccbc30f", "node_type": null, "metadata": {}, "hash": "c156c5e2d4a99e258f7e0c98a53f895f9d187f6843be380f076262a879c81ae1"}, "3": {"node_id": "3440e2ab-1020-44b3-a6d5-7bab51774793", "node_type": null, "metadata": {}, "hash": "d459332e6f6c7e7abce7236edee74eb0e1fb3d5af731cd95ebf31f1709f2478a"}}, "hash": "8aff809ff24e1506155de4ee48f5d8ccbb751cfa8b0d4261269b8771e9cfb5da", "text": "markup based on a percentage of the total material and labor costs. The developer accepts the proposal. The parties enter into an agreement that requires the contractor to provide all the materials and labor necessary to supply the plumbing system for the project for a single lump sum price. When the work is completed, the contractor sends an invoice for the lump sum amount that shows a breakdown into materials and labor. Neither the proposal nor the invoice is a contract under which the developer agrees to pay separately for materials and labor. They are documents prepared by the contractor to explain or justify the price. The contract is the agreement between the parties that an entire installed plumbing system will be provided for a single lump sum.\n(i) \u201cTitled property\u201d means property that must be registered, licensed, titled, or documented by this state or by the United States, such as airplanes, boats, and motor vehicles. A houseboat, even if permanently docked and used as a primary residence, is not real property. Mobile homes are titled property unless they are assessed for ad valorem tax purposes as real property. Owners may report mobile homes as real property and have them assessed as such for ad valorem tax purposes. These mobile homes are issued special decals. Classification of a mobile home as personal property by a seller or a lender does not prohibit the owner of the mobile home from having the property assessed as real property. A mobile home that is issued a real property decal is treated as real property for purposes of this rule.\n(3) Classification of contracts by pricing. The taxability of purchases and sales by real property contractors is determined by the pricing arrangement in the contract. Contracts generally fall into one of the following categories:\n(a) Lump sum contracts. These are contracts in which a contractor or subcontractor agrees to furnish materials and supplies and necessary services for a single stated lump sum price.\n(b) Cost plus or fixed fee contracts. These are contracts in which the contractor or subcontractor agrees to furnish the materials and supplies and necessary services in exchange for reimbursement of costs plus a fee that is fixed in advance or calculated as a percentage of the costs.\n(c) Upset or guaranteed price contracts. These are contracts in which the contractor or subcontractor agrees to furnish materials and supplies and necessary services based on costs plus fees but with an upset or guaranteed maximum price which may not be exceeded.\n(d) Retail sale plus installation contracts. These are contracts for improvements to real property in which the contractor or subcontractor agrees to sell specifically described and itemized materials and supplies at an agreed price or at the regular retail price and to complete the work either for an additional agreed price or on the basis of time consumed. In order for a contract to fit in this category, all the materials that will be incorporated into the work must be itemized and priced in the contract before work begins. If a contract itemizes some materials but does not itemize other materials that will be incorporated into the work, the contract is not included in this category. Because the sale of the materials is a separable transaction from the installation, the purchaser must assume title to and risk of loss of the materials and supplies as they are delivered, rather than accepting title only to the completed work. The contractor may remain liable for negligence in handling and installing the items.\n(e) Time and materials contracts. These are contracts in which the contractor or subcontractor agrees to furnish materials and supplies and necessary services for a price that will be calculated as the sum of the contractor\u2019s cost or a marked up cost for materials to be used plus an amount for services to be based on the time spent performing the contract. These contracts are similar to cost plus or fixed fee contracts, because the final price to the property holder will be determined based on the cost of performance. A time and materials contract may or may not also have a guaranteed or upset price clause. Time and materials contracts differ from contracts described in paragraph (d), because the materials are not completely identified, itemized, and priced in the contract in advance and because the property owner", "start_char_idx": 1279612, "end_char_idx": 1284005, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3440e2ab-1020-44b3-a6d5-7bab51774793": {"__data__": {"id_": "3440e2ab-1020-44b3-a6d5-7bab51774793", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f514aca3-5e72-4e3b-b8be-8239da0db685", "node_type": null, "metadata": {}, "hash": "8aff809ff24e1506155de4ee48f5d8ccbb751cfa8b0d4261269b8771e9cfb5da"}, "3": {"node_id": "6375436b-1b67-4887-8671-34861575f10c", "node_type": null, "metadata": {}, "hash": "0750a7d80fb26d2d5bc5258ac8ff0169ee2b0f129ca0bb65c8176a2b7a9c0fb9"}}, "hash": "d459332e6f6c7e7abce7236edee74eb0e1fb3d5af731cd95ebf31f1709f2478a", "text": "not completely identified, itemized, and priced in the contract in advance and because the property owner is contracting for a finished job rather than the purchase of materials.\n(4) General rule of taxability of real property contractors. Contractors are the ultimate consumers of materials and supplies they use to perform real property contracts and must pay tax on their costs of those materials and supplies, unless the contractor has entered a retail sale plus installation contract. Contractors performing only contracts described in paragraph (3)(a), (b), (c) or (e) do not resell the tangible personal property used to the real property owner but instead use the property themselves to provide the completed real property improvement. Such contractors should pay tax to their suppliers on all purchases. They should also pay tax on all materials they fabricate for their own use in performing such contracts, as discussed in subsection (10). They should charge no tax to their customers, regardless of whether they itemize charges for materials and labor in their proposals or invoices, because they are not engaged in selling tangible personal property. Such contractors should not register as dealers unless they are required to remit tax on the fabricated cost of items they fabricate to use in performing contracts.\n(5) Rule for paragraph (3)(d) contractors. Contractors who perform retail sale plus installation contracts described in paragraph (3)(d) do sell tangible personal property. They should register as dealers and provide a copy of their Annual Resale Certificate (Form DR-13) to the selling dealer to purchase tax exempt materials that are itemized and resold under paragraph (3)(d) contracts. They should not provide the certificate to purchase tax exempt items that they use themselves rather than reselling, such as hand tools, shop equipment, or office supplies. They must charge their customers\u2019 tax on the price paid for tangible personal property but not on the charges for installation labor. See Rule 12A-1.038, F.A.C., for tax exempt sales made to entities that hold a valid Consumer\u2019s Certificate of Exemption.\n(6) Sales of tangible personal property. Contractors, manufacturers, or dealers who sell and install items of tangible personal property, including those enumerated in Rule 12A-1.016, F.A.C., must collect tax on the full selling price, including any installation or other charges, even though such charges may be separately stated. The items listed in Rule 12A-1.016, F.A.C., are tangible personal property even after installation, and their sale with installation is not classified as a real property contract. Contractors, manufacturers, or dealers who sell property over-the-counter without performing installation services must collect tax on the full sales price of such items, even though those items will become improvements to real property upon installation by the purchaser. At the point at which they are sold in over-the-counter transactions, those items are tangible personal property.\n(7) Repairs to machinery and equipment. Any owner or lessee that engages another to make repairs to or perform maintenance services on machinery and equipment that, because of its size, configuration, method of attachment, or other characteristics, has the appearance of real property, must inform the service provider that the machinery or equipment is tangible personal property. Unless the repair is exempt from taxation under Chapter 212, F.S., the owner or lessee should pay sales tax on the full price of the repair or maintenance to any service provider that is a registered dealer. If the service provider ordinarily operates as a real property contractor and is not a registered dealer, the owner or lessee must remit tax on the full price of the repair or maintenance directly to the state.\n(8) Mixed contracts. A real property contract may also include materials and labor that are not real property improvements. A contract that includes both real property work and tangible personal property is referred to in this subsection as a mixed contract. A mixed contract is not the same as a contract described in paragraph (3)(d) of this rule. Paragraph (3)(d) deals with a real property contract in which the contractor separately itemizes and prices all the materials that will be incorporated as part of the real property. A mixed contract is one that involves a real property improvement,", "start_char_idx": 1283984, "end_char_idx": 1288429, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6375436b-1b67-4887-8671-34861575f10c": {"__data__": {"id_": "6375436b-1b67-4887-8671-34861575f10c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3440e2ab-1020-44b3-a6d5-7bab51774793", "node_type": null, "metadata": {}, "hash": "d459332e6f6c7e7abce7236edee74eb0e1fb3d5af731cd95ebf31f1709f2478a"}, "3": {"node_id": "cce128b0-4ffd-4780-9876-1a829143e21f", "node_type": null, "metadata": {}, "hash": "41c06deb0e0b2f2735eb8635a489570e2e4a3eb617fbcc0c2b22f18be3946777"}}, "hash": "0750a7d80fb26d2d5bc5258ac8ff0169ee2b0f129ca0bb65c8176a2b7a9c0fb9", "text": "of the real property. A mixed contract is one that involves a real property improvement, maintenance, or repair and also involves providing tangible personal property that remains tangible personal property and does not become part of the real property. In the case of a mixed contract, taxability depends upon the predominant nature of the work performed under the contract and upon the contract terms.\n(a) If the predominant nature of a mixed contract is a contract for real property improvements, taxability will be determined as if the contract were entirely for real property. For example, a residential developer routinely provides some items of tangible personal property, such as free standing appliances, with new homes sold under cost-plus contracts. The predominant nature of the contract is for a dwelling. The developer should pay sales or use tax on the appliances. A contractor constructs a factory under a turnkey contract that includes providing and installing machinery and equipment that is not exempt from sales and use tax. The contract is predominantly for a factory, a real property improvement, and the contractor should pay use tax on the cost of the machinery and equipment. No tax is collected from the property owner in either case, even though some tangible personal property is included in the project.\n(b) If the predominant nature of a mixed contract is a contract for tangible personal property, taxability of the contract will be determined as if the contract were entirely for tangible personal property. For example, a vendor of a mechanical conveyor system for a warehouse provides reinforced concrete foundations and embeds steel plates in the concrete to permit installation of the equipment by bolting it to the plates. The contract is predominantly for the sale of equipment. The contractor should buy the equipment, concrete, and steel plates tax exempt by extending a copy of the contactor\u2019s Annual Resale Certificate (Form DR-13) to the selling dealer and charge tax on the full price charged to the customer.\n(c) The determination of the predominant nature of a contract will depend upon the facts and circumstances of each case. Consideration will be given to the description of the project and the responsibilities of the contractor as set forth in the contract. Consideration will also be given to the relative cost of performance of the real property and tangible personal property components of the contract.\n(d) If a mixed contract clearly allocates the contract price among the various elements of the contract, and such allocation is bona fide and reasonable in terms of the costs of materials and nature of the work to be performed, taxation will be in accordance with the allocation. For example, a residential developer builds and sells a home on a cost plus basis, but the contract provides separately stated prices for the sale and installation of certain optional free standing appliances that are tangible personal property and are not classified as real property fixtures. The contractor may purchase those appliances by issuing a copy of the contractor\u2019s Annual Resale Certificate (Form DR-13) to the selling dealer and charge sales tax on the price paid for the appliances, including installation, by the home buyer. The contractor is responsible for paying tax on all the materials that are included in the cost plus price of the home, other than the separately itemized appliances. Similarly, a manufacturer who sells and installs a mechanical conveyor system in a warehouse could state a separate charge in the contract for providing reinforced concrete with embedded steel plates in the warehouse floor to support the conveyor. The conveyor system is machinery or equipment and is therefore tangible personal property. The concrete and plates would be considered a real property improvement. The contractor should pay tax on the materials used for the real property part of the contract and not charge tax to the customer on the related charge. The customer should pay tax on the rest of the contract price allocable to the conveyor machinery itself.\n(e) This subsection does not affect any exemption provided in Chapter 212, F.S., for machinery or equipment that may be claimed by a contractor based on a temporary tax exemption permit, affidavit, or other authorized certification by the owner of real property. For example, purchases of certain equipment for generating electrical power or of", "start_char_idx": 1288446, "end_char_idx": 1292908, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cce128b0-4ffd-4780-9876-1a829143e21f": {"__data__": {"id_": "cce128b0-4ffd-4780-9876-1a829143e21f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6375436b-1b67-4887-8671-34861575f10c", "node_type": null, "metadata": {}, "hash": "0750a7d80fb26d2d5bc5258ac8ff0169ee2b0f129ca0bb65c8176a2b7a9c0fb9"}, "3": {"node_id": "5fda7544-8be2-439c-b80c-4baec56eebb9", "node_type": null, "metadata": {}, "hash": "031220711e0707e450212f49181cb0f91c969be5563bce7e1b65e13cc275d554"}}, "hash": "41c06deb0e0b2f2735eb8635a489570e2e4a3eb617fbcc0c2b22f18be3946777", "text": "property. For example, purchases of certain equipment for generating electrical power or of certain machinery for manufacturing tangible personal property for sale are exempt from sales and use taxes. In order for the property owner to receive the benefit of these exemptions, it has been specifically provided that contractors who purchase and install the exempt items may claim the exemption based on the property owner\u2019s providing the required documentation of entitlement. The guidelines on mixed contracts are not intended to impact these exemptions. In the case of a mixed contract that is treated as a real property contract, the contractor is still entitled to purchase the qualified equipment or machinery tax-exempt. In the case of a mixed contract treated as a sale of tangible personal property, the contractor would purchase the equipment or machinery by issuing a copy of the contractor\u2019s Annual Resale Certificate (Form DR-13) to the selling dealer and accept the property owner\u2019s authorized documentation of exemption in lieu of charging tax on the subsequent sale of the equipment or machinery to the property owner. See Rule 12A-1.038, F.A.C., for tax exempt sales made to entities that hold a valid Consumer\u2019s Certificate of Exemption.\n(9) Dual operators. Some contractors both use materials themselves in the performance of contracts and resell materials either in over-the-counter sales or under contracts described in paragraph (3)(d). Those contractors should register as dealers. When they purchase materials that they may either use themselves or that they may resell, they may issue a copy of the contractor\u2019s Annual Resale Certificate (Form DR-13) to the selling dealer. Florida tax should be remitted when a subsequent event determines the appropriate taxation of the materials. If the materials are subsequently resold, tax should be collected from the buyer and remitted to the state. If the materials are used by the contractor, use tax should be paid to the state instead.\n(10) Use tax on fabrication costs. Contractors may maintain shops, plants, or similar facilities where they manufacture, produce, compound, process, or fabricate items for their own use in performing contracts. Contractors are required to pay use tax on the fabricated cost of those items. The elements that must be included in the taxable cost of such items are set forth in Rule 12A-1.043, F.A.C. In the case of real property contractors, the taxable cost of an item manufactured, produced, compounded, processed, or fabricated for use in performing a contract does not include labor that occurs at the job site where the item will be incorporated into a real property improvement or transportation from the plant where an item was fabricated to the job site. Examples of real property contractors who are subject to tax under this subsection include cabinet contractors who build custom cabinets in their shops, roofing contractors who operate tile plants, or heating/air conditioning/ventilation contractors who maintain sheet metal shops for making ductwork. Real property contractors that are required to remit use tax on fabricated items must register as dealers for purposes of remitting such tax if they are not already registered as dual operators.\n(11) Percent of contract price method.\n(a) The Department is authorized to adopt rules that establish an elective percent of contract price method for calculating use tax obligations of real property contractors that manufacture, produce, compound, process, or fabricate tangible personal property for their own use in performing contracts. For example, a rule could be adopted to provide that cabinet makers that build cabinets at their own shops and install them could elect to pay use tax on a certain percentage of the contract price paid by the real property holder, rather than keeping track of the elements of taxable cost of the fabricated cabinets.\n(b) In order to initiate a rulemaking project to adopt the percent of contract price method for an industry group, the Department must receive a petition from the majority of the members of the group or from a statewide association representing the group. The petition must be accompanied by a proposal setting forth the percent of contract price the group believes should be adopted in the rule and by sufficient information and documentation to establish that the proposed percentage is based on", "start_char_idx": 1292904, "end_char_idx": 1297323, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5fda7544-8be2-439c-b80c-4baec56eebb9": {"__data__": {"id_": "5fda7544-8be2-439c-b80c-4baec56eebb9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cce128b0-4ffd-4780-9876-1a829143e21f", "node_type": null, "metadata": {}, "hash": "41c06deb0e0b2f2735eb8635a489570e2e4a3eb617fbcc0c2b22f18be3946777"}, "3": {"node_id": "b31056a6-98d7-4261-bb7a-d8365c4e3dda", "node_type": null, "metadata": {}, "hash": "913ebd0f3116f376f245c27e17b378f8df7de8b77d392be877019973d786d8b0"}}, "hash": "031220711e0707e450212f49181cb0f91c969be5563bce7e1b65e13cc275d554", "text": "the rule and by sufficient information and documentation to establish that the proposed percentage is based on the taxable costs incurred by members of the petitioning group. The industry group may propose alternative percentages for members of the group who are registered dealers and do not pay tax on purchases of direct materials that are incorporated into fabricated items and for members of the group who pay sales tax on those purchases. The Department will consider the information supplied with the petition, as well as any other relevant information that is available. Petitions should be submitted to Department of Revenue, Agency Clerk, Post Office Box 6668, Tallahassee, Florida 32314-6668.\n(c) The Department will review rules adopted at the petition of industry groups and amend them to adjust the percentage to insure it continues to reflect the taxable costs for that industry group. The percentage of contract price established in a rule described in this subsection can not be amended during the first five years after its adoption. After that time, the Department will review and, if the taxable costs of the industry group are no longer accurately reflected by the percentage provided, amend the rule. All such reviews must be at least five years apart. In conducting a review, the Department will consider any information submitted by the industry group affected, as well as any other available information.\n(d) If the Department adopts a percent of contract price rule for an industry group, members of that group may elect to apply the method on a contract-by-contract basis or to apply it to all contracts in any period by timely accruing and remitting tax using the method. Timely accrual and remittance means accrual as of the time invoices are issued based on applying the established percentage to the amount invoiced to calculate the taxable cost and remittance with a timely filed return filed in the reporting period immediately after the accrual (i.e., in the month following the issuance of the invoice and accrual of the tax for a contractor who is required to file on the regular monthly schedule). The contractor must maintain records to document the timely accrual and payment of the tax on each contract for which the method is used.\n(e) Application of the established percentage to the contract price is intended to capture the taxable cost of fabricated items used in performing the contract. If the contractor pays sales tax on purchases of materials incorporated into the fabricated items, the use tax due on the fabricated cost under the percent of contract method should be reduced to reflect the tax already paid on those materials. For example, a real property contractor who fabricates some of the items used in performing contracts is entitled by rule to use a 50% of contract price method to compute use tax on fabricated cost. The contractor agrees to fabricate and install items for a lump sum price of $10,000. The contractor pays sales tax on all purchases of materials and supplies. The cost of materials incorporated into the fabricated items for the contract is $3,000, on which the contractor has already paid $180 ($3,000 x 6%) in sales tax to the supplier. Those materials costs on which tax has already been paid are subtracted from the taxable percentage of the contract price before calculating the use tax due on the finished item. The use tax to be accrued and remitted under the percent of contract method is $120 (50% of $10,000 = $5,000 - $3,000 = $2,000 x 6% = $120).\n(f) Use of the percent of contract price method applies only to the use tax owed on fabricated items. Other taxes may also be owed in connection with performance of a contract. For example, a real property contractor who fabricates some of the items used in performing contracts is entitled by rule to use a 50% of contract price method to compute use tax on fabricated cost. The contractor agrees to fabricate items, install those items, and supply materials and labor for on-site work that does not require shop fabrication. The contract is for a lump sum price of $10,000. The contractor also makes over-the-counter sales. He is therefore a registered dealer and buys all the materials involved using a resale certificate. The cost of", "start_char_idx": 1297309, "end_char_idx": 1301583, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b31056a6-98d7-4261-bb7a-d8365c4e3dda": {"__data__": {"id_": "b31056a6-98d7-4261-bb7a-d8365c4e3dda", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5fda7544-8be2-439c-b80c-4baec56eebb9", "node_type": null, "metadata": {}, "hash": "031220711e0707e450212f49181cb0f91c969be5563bce7e1b65e13cc275d554"}, "3": {"node_id": "cf3d9208-eb54-4f7d-b50e-f2c42757cf7b", "node_type": null, "metadata": {}, "hash": "bce0fd843267e841613e83eba05b8784df9988139d6cd067fbde257688105631"}}, "hash": "913ebd0f3116f376f245c27e17b378f8df7de8b77d392be877019973d786d8b0", "text": "dealer and buys all the materials involved using a resale certificate. The cost of materials used for the on-site work is $1,000. Use tax must be remitted on 50% of the contract price for the fabricated items and on $1,000 for the on-site materials. The total tax owed is $360 ($5,000 + $1,000 = $6,000 x 6% = $360).\n(g) The percent of contract price method involves an alternative way to calculate the use tax owed and alternative timing for accrual and payment of tax. It does not change the nature of the tax liability. The tax involved is still a use tax on fabricated cost. It is not a tax on the income earned from contracts. Election of the method, therefore, does not affect the jurisdiction where the tax is owed.\n(12) Asphalt contractors. Contractors that manufacture asphalt for their own use in the performance of improving real property must calculate the tax on that asphalt based on the sum of the following:\n(a) The cost of materials that become a component part or that are an ingredient of the finished asphalt multiplied by 6%; plus,\n(b) The costs of transportation of such components and ingredients to the plant site multiplied by 6%; plus,\n(c) An indexed tax per ton representing all other costs associated with the manufacture of the asphalt.\nIf sales tax has been paid on the purchase of materials or transportation in paragraph (a) or (b) above, the cost of such materials or transportation is not included in computing the total use tax due. The indexed tax is computed based on the \u201cmaterials and components for construction\u201d series of the producer price index, as calculated and published by the United States Department of Labor, Bureau of Statistics. The indexed tax is revised annually, effective each July 1. The Department is responsible for publishing the new rate each year in time to permit timely accruals and payment of use tax by asphalt contractors.\n(13) Use tax on rock, shell, fill dirt, or similar materials. A real property contractor is taxable on the cost of rock, shell, fill dirt, or similar materials the contractor uses to perform a real property contract for another person.\n(a) If the contractor acquires the materials from a location the contractor owns or leases, the contractor must remit use tax based on one of the following methods:\n1. The fair retail market value, which means either the price the contractor would have to pay on the open market or the price at which the contractor would sell the materials to third parties; or\n2. The cost of the land plus all costs of clearing, excavating, and loading the materials, including labor, power, blasting, and similar costs.\n(b) If the contractor purchases the materials and as part of the agreement excavates and removes them from the seller\u2019s land (including state-owned submerged land), the taxable cost is the purchase price paid to the seller plus all the costs incurred by the contractor in clearing, excavating, and removing the materials, including labor.\n(c) When rock, shell, fill dirt, or similar materials are secured from a location owned by the contractor for use on his or her own property, the contractor does not owe tax on these materials. For purposes of this paragraph, a contractor that is a corporation is considered to own any location that is owned by any corporation in the same affiliated group as the contractor. \u201cAffiliated group\u201d shall have the meaning provided in Section 220.03(1), F.S.\n(d) A contractor on a road project owes no tax on borrow materials that are provided at no charge by the Department of Transportation, including materials extracted from pits that are provided at no charge by that department.\n(14) Mobile homes. A contractor who makes improvements or repairs to a mobile home is required to ascertain the status of that home as real property or as tangible personal property to determine how tax should be paid. If the mobile home has a real property decal, the contract should be treated as a real property contract. In that case, the contractor generally will be subject to tax on the materials used, and the customer will pay no tax.", "start_char_idx": 1301609, "end_char_idx": 1305703, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cf3d9208-eb54-4f7d-b50e-f2c42757cf7b": {"__data__": {"id_": "cf3d9208-eb54-4f7d-b50e-f2c42757cf7b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b31056a6-98d7-4261-bb7a-d8365c4e3dda", "node_type": null, "metadata": {}, "hash": "913ebd0f3116f376f245c27e17b378f8df7de8b77d392be877019973d786d8b0"}, "3": {"node_id": "3b4b7924-28fc-4125-9b28-de98ecc8972b", "node_type": null, "metadata": {}, "hash": "a22240125fcffb46faac8132b2eaa100551cf1c7183b164d604df8c64a051956"}}, "hash": "bce0fd843267e841613e83eba05b8784df9988139d6cd067fbde257688105631", "text": "will be subject to tax on the materials used, and the customer will pay no tax. If the mobile home does not have a real property decal, improvements or repairs are generally treated as contracts to improve or repair tangible personal property. The contractor should charge tax on the full price paid by the customer, including charges for labor. In that case, the contractor is not subject to tax on the materials that are incorporated into and become a part of the improvement or repair of the mobile home. Upon initial installation of a mobile home, classification is dependent on the method of installation and whether title to the land and the mobile home are held by the same person. See Rule 12A-1.007, F.A.C., for further discussion on the taxation of contracts involving mobile homes.\n(15) Contracts performed for nongovernmental tax-exempt entities. Contractors who perform lump sum, cost-plus, guaranteed price, or time and materials contracts for nongovernmental entities that are exempt from sales taxes, such as private schools, hospitals, or churches, are taxable on materials the contractor purchases for use in performing those contracts. Such contractors are not permitted to use the consumer\u2019s certificate of exemption issued to the exempt entity in order to purchase materials for the contract exempt from taxes. The entity\u2019s exempt status is not relevant, because it applies only to sales of tangible personal property to the entity, not to the contractor. The contractor, not the exempt entity, is the taxable consumer of the materials the contractor purchases to use in performing that contract. The fact that an exempt entity will bear the economic burden of the taxes paid by the contractor in the form of a higher contract price does not change the contractor\u2019s tax liabilities.\n(16) Subdivision and similar improvements.\n(a) Subdivision owners and developers or their contractors are subject to tax on purchases of materials for use in the construction of streets, roadways, water distribution systems, sewers, and similar improvements that the owner or developer subsequently transfers to a municipality or other governmental unit. These transfers are not donations or sales of tangible personal property to a governmental unit.\n(b) If a municipality or other governmental unit purchases and installs water mains and distribution pipes for a property owner, including a subdivision developer, under an arrangement whereby the municipality retains ownership, possession, and control of the mains and pipes, but recovers all or part of its cost from the property owner through the collection of an installation charge, such installation charge is equivalent to an assessment for benefits. It is not taxable.\n(17) Specific activities classified as real property contracts. Contractors who are engaged in the following activities are generally considered to be real property contractors, although any particular job may be determined not to involve an improvement to real property:\n(a) Awning installation;\n(b) Block, brick, and stone masonry;\n(c) Bridge construction;\n(d) Burglar and fire alarm system installation;\n(e) Cabinetry (built-in only);\n(f) Carpentry;\n(g) Carpeting installed with tacks, glue, or other permanent means and serving as the finished floor;\n(h) Cement and concrete work;\n(i) Closet system installation;\n(j) Dock, pier, seawall, and similar construction, maintenance, or repair;\n(k) Door and window installation or on-site repair;\n(l) Driveway installation or repair;\n(m) Electrical system installation and repairs, including structural wiring and cabling, meter boxes, switches, receptacles, wall plates, and similar items;\n(n) Elevator and escalator installation and maintenance;\n(o) Fencing and gates installation intended for permanent use;\n(p) Flooring;\n(q) Foundations;\n(r) Glass and mirror installation if installed in a permanent manner;\n(s) Heating, ventilating, and air conditioning system work;\n(t) Insulation of structures or structural components;\n(u) Iron work, such as railings,", "start_char_idx": 1305709, "end_char_idx": 1309748, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3b4b7924-28fc-4125-9b28-de98ecc8972b": {"__data__": {"id_": "3b4b7924-28fc-4125-9b28-de98ecc8972b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cf3d9208-eb54-4f7d-b50e-f2c42757cf7b", "node_type": null, "metadata": {}, "hash": "bce0fd843267e841613e83eba05b8784df9988139d6cd067fbde257688105631"}, "3": {"node_id": "77e481e4-17da-4a36-9673-3e968bd44593", "node_type": null, "metadata": {}, "hash": "cdfd0a97e751172dc0b1b1e4260cf8c9278407849c43cd52d428535c106b21f6"}}, "hash": "a22240125fcffb46faac8132b2eaa100551cf1c7183b164d604df8c64a051956", "text": "structures or structural components;\n(u) Iron work, such as railings, banisters, and stairs, incorporated into buildings;\n(v) Landscaping work, including walls, walkways, permanent structures such as greenhouses, arbors, or gazebos, and permanent plantings such as trees, perennial shrubs, and lawns;\n(w) Lathing;\n(x) Painting of buildings, decks, and other real property structures;\n(y) Paving and surfacing work, including driveways, parking lots, patios, roadwork, and sidewalks;\n(z) Plastering;\n(aa) Plumbing work;\n(bb) Radio and telephone transmission towers;\n(cc) Roofing work;\n(dd) Septic tank installation or maintenance;\n(ee) Sheet metal/ductwork;\n(ff) Siding installation;\n(gg) Site work, including clearing, grading, demolition, and excavation;\n(hh) Signs that are permanently attached to realty;\n(ii) Solar systems;\n(jj) Sprinkler system installation for lawn and garden irrigation or for fire prevention;\n(kk) Stucco;\n(ll) Structural steel and concrete installation;\n(mm) Swimming pool installation, including accessories and parts that are permanently attached or are plumbed or wired into plumbing or electrical systems;\n(nn) Tile work;\n(oo) Utility poles and lines installation and maintenance;\n(pp) Wallpaper installation;\n(qq) Water, sewer, and drainage systems;\n(rr) Waterproofing of structures, decks, driveways, and other real property components; and,\n(ss) Well drilling and installation.\nThe determination whether any particular job involves a contract for an improvement to real property will be based on the criteria set forth in paragraphs (c), (d), (e), (g), (h), (i) and (j) of subsection (2).\n(18) Specific activities not classified as real property contracts. The sale, installation, maintenance, or repair of the following items is not considered to be a real property contract.\n(a) Area rugs and carpets;\n(b) Art work (paintings, statuary);\n(c) Cabinets and shelving (freestanding);\n(d) Computer system components;\n(e) Drapes, curtains, blinds, shades, etc.;\n(f) Entertainment system (e.g., stereo systems, home theater systems) components;\n(g) Furniture;\n(h) Household appliances (unless built in and directly wired);\n(i) Lawn markers;\n(j) Mail boxes;\n(k) Mirrors (freestanding);\n(l) Radio and television antennas;\n(m) Sprinkler systems for lawns or gardens if made up of unburied hoses or tubing and movable sprinkler heads;\n(n) Stepping stones;\n(o) Equipment used to provide communications services, as defined in Section 202.11(2), F.S., that is installed on a customer\u2019s premises;\n(p) Temporary fencing and gates (e.g., for construction sites); and,\n(q) Window air conditioning units.\n(19) Cross references.\n(a) For partial exemption of tax on the cost of asphalt manufactured for one\u2019s own use in performing contracts for governmental entities, see Section 212.06(1)(c), F.S.\n(b) For exemption of charges for repairs of industrial machinery and equipment, see Section 212.08(7)(eee), F.S.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (7), (16), (19), (21), 212.06(1), (14), (15)(a), 212.07(1), (8), 212.08(6), 212.14(5), 212.183 FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 2-3-80, 3-27-80,", "start_char_idx": 1309752, "end_char_idx": 1312913, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "77e481e4-17da-4a36-9673-3e968bd44593": {"__data__": {"id_": "77e481e4-17da-4a36-9673-3e968bd44593", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3b4b7924-28fc-4125-9b28-de98ecc8972b", "node_type": null, "metadata": {}, "hash": "a22240125fcffb46faac8132b2eaa100551cf1c7183b164d604df8c64a051956"}, "3": {"node_id": "aece13b1-2060-4f17-baca-ebd7051ae0ce", "node_type": null, "metadata": {}, "hash": "41711cc8157034f8ecea213e52b0b37c18e5965354edfded7ef4475c7bb0c75d"}}, "hash": "cdfd0a97e751172dc0b1b1e4260cf8c9278407849c43cd52d428535c106b21f6", "text": "6-16-72, 2-3-80, 3-27-80, 6-3-80, 8-26-81, 11-15-82, 6-11-85, Formerly 12A-1.51, Amended 1-2-89, 8-10-92, 7-27-99, 3-30-00, 10-2-01(18), 10-2-01(5), (8), (9), (13), 4-17-03.\n12A-1.053 Electric Power and Energy.\n(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 imposed by subparagraph 203.01(1)(a)1., F.S., is exempt. Also exempt is electric power or energy sold by such utilities and used in the common areas of apartment houses, cooperatives, and condominiums, in residential facilities enumerated in Chapters 400 and 429, F.S., and in other residential facilities. However, if any part of the electric power or energy is used for a non-exempt purpose, the entire sale is subject to tax.\n(b) An electric utility is not obligated to collect and remit tax on any sale of electric power or energy when:\n1. The electric power or energy is sold at a rate based on the utility\u2019s \u201cresidential schedule,\u201d under tariffs filed by the utility with the Public Service Commission; or\n2. The utility has on file a writing or document evidencing a representation of the utility\u2019s customer that the electric power or energy is being purchased for residential household use, including licensed family day care homes and other facilities identified in paragraph (a). The writing or document may be a customer application or a certificate that identifies the customer as purchasing the electric power or energy for a residential purpose. A \u201ccustomer application\u201d includes a record of information obtained electronically or orally from the customer in the ordinary course of business. The electric utility must have acted in good faith in accepting the representation of the customer.\n(c) Tax is due on electric power or energy purchased by a customer tax exempt for the claimed purposes of residential household use that does not qualify for such exemption. In such instances, if the electric utility complies with the requirements of paragraph (b), the Department will look to the customer for any applicable tax, penalty, or interest due. The Department will look to the utility for any applicable tax, penalty, or interest due when the electric utility\u2019s books and records indicate a failure to comply with the requirements of paragraph (b).\n(2) All fuels used by public or private utilities, including municipal corporations and rural cooperative associations in the generation of electric power or energy for sale are exempt.\n(3) Private or public utilities or rural electric cooperative associations are required to pay use tax based on the cost of electric power or energy used by them.\nCross Reference: Rule 12A-1.022, F.A.C., for guidelines on federal excise taxes, gross receipts tax, and other fees.\n(4) See Rule 12A-1.087, F.A.C., for requirements to claim the exemption for electricity used for the production or processing of agricultural farm products on a farm.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (19), 212.05(1)(e), 212.06(1)(a), (b), 212.08(4), (5)(e)2., (7)(j), 212.18(2) FS. History\u2013New 10-7-68, Amended 6-16-72, 12-11-74, 10-18-78, 6-3-80, 12-23-80, 7-20-82, Formerly 12A-1.53, Amended 10-2-01, 4-17-03, 9-15-08, 2-17-15.\n12A-1.055 Sale or Discontinuation of Business.\nRulemaking Authority 212.17(6), 212.18(2),", "start_char_idx": 1312952, "end_char_idx": 1316436, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "aece13b1-2060-4f17-baca-ebd7051ae0ce": {"__data__": {"id_": "aece13b1-2060-4f17-baca-ebd7051ae0ce", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "77e481e4-17da-4a36-9673-3e968bd44593", "node_type": null, "metadata": {}, "hash": "cdfd0a97e751172dc0b1b1e4260cf8c9278407849c43cd52d428535c106b21f6"}, "3": {"node_id": "fd4953a6-6509-4573-99f6-36b1e9165a0b", "node_type": null, "metadata": {}, "hash": "e5cbad7572e7f0d6fab4e66514d8e6fc0505729b77451eeebbb3740999e7fcd0"}}, "hash": "41711cc8157034f8ecea213e52b0b37c18e5965354edfded7ef4475c7bb0c75d", "text": "of Business.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (14)(a), 212.04(6), 212.06(1), 212.07(1)(b), 212.10(1), (2), (4), 212.18(3), 213.053 FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.55, Amended 2-16-93, 1-4-94, Repealed 1-17-13.\n12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations.\n(1) Due dates for payments and tax returns.\n(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 Rule Chapter 12-24, and Rules 12A-1.005 and 12A-1.070, F.A.C., and this rule, all taxes required under Chapter 212, F.S., to be collected or paid in any month, are due to the Department on the first day of the month following the date of sale or transaction. The payment and return must be delivered to the Department or be postmarked on or before the 20th day of the month following the date of sale or transaction for a dealer to be entitled to the collection allowance and to avoid penalty and interest for late filing. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For purposes of this rule, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday as this term is defined in Chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A \u201clegal holiday\u201d pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.\n(b) When quarterly, semiannual, or annual reporting is authorized by the Department pursuant to Section 212.11(1)(c) or (d), F.S., the tax is due the first day of the month following the authorized reporting period and becomes delinquent on the 21st day of that month.\n(c) Quarterly, semiannual, or annual filers that remit an excessive tax payment for the period July 1 through June 30 which represents a nonrecurring business activity can request to continue to file their returns quarterly, semiannual, or annually by submitting a written request to the Florida Department of Revenue, Account Management, P.O. Box 6480, Tallahassee, Florida 32314-6480. When a dealer makes a written request to continue on the same filing frequency, the Executive Director or the Executive Director\u2019s designee will determine whether the dealer\u2019s request is based on a nonrecurring business activity, based upon the facts of each case, using the following guidelines:\n1. The type of activity. The type of activity, as opposed to the level of activity, that makes that dealer\u2019s remittance unusual for its particular business.\n2. The focus of the dealer\u2019s business. A change in the dealer\u2019s business focus will not be considered nonrecurring business activity.\n3. The number of occurrences. When the dealer\u2019s remittance amount continues to exceed the maximum amount allowed for a quarterly, semiannual, or annual filing frequency, the remittance will not be considered nonrecurring.\n4. Regularity. If the events are so regular that the amounts exceeding the maximum remittance amounts allowed for a quarterly, semi-annual, or annual frequency can be predicted, the remittance will not be considered nonrecurring.\n(d)1. If a dealer cannot reasonably compile the information required for an accurate return on a calendar month basis, the dealer may request to file returns and pay tax on an alternative-period basis. The", "start_char_idx": 1316409, "end_char_idx": 1320155, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fd4953a6-6509-4573-99f6-36b1e9165a0b": {"__data__": {"id_": "fd4953a6-6509-4573-99f6-36b1e9165a0b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "aece13b1-2060-4f17-baca-ebd7051ae0ce", "node_type": null, "metadata": {}, "hash": "41711cc8157034f8ecea213e52b0b37c18e5965354edfded7ef4475c7bb0c75d"}, "3": {"node_id": "2b36da76-11ce-4538-b4b3-1500e34fd0f4", "node_type": null, "metadata": {}, "hash": "98d49b40ecb3f4230394384bedf2da864cd3a32e19a866f82cd28f3cd92a162b"}}, "hash": "e5cbad7572e7f0d6fab4e66514d8e6fc0505729b77451eeebbb3740999e7fcd0", "text": "may request to file returns and pay tax on an alternative-period basis. The dealer\u2019s request must be in writing and must be submitted to the Florida Department of Revenue, Return Reconciliation/Sales and Use Tax Unit, Mail Stop 1-5730, 5050 West Tennessee Street, Tallahassee, Florida 32399-0162. The written request must contain:\na. The name of the business;\nb. The business mailing address;\nc. The business partner number;\nd. The dealer\u2019s certificate of registration number;\ne. A detailed explanation why the dealer cannot reasonably file returns on a calendar month basis; and,\nf. The beginning and ending month and day of each requested alternative-reporting period for the current calendar year.\n2. When the Department determines that the dealer cannot reasonably compile the information required for an accurate return on a calendar month basis, the Department will notify the dealer in writing that the dealer may report as an alternative-period filer. Alternative-period returns and payments are due on the first day after the end of the alternative-reporting period and become delinquent on the twenty-first day after the end of the alternative-reporting period.\n3. Each year, dealers who have been authorized to file on an alternative-reporting basis must provide a calendar of alternative-reporting dates for the upcoming year. The dealer must provide the calendar by December 15, and the calendar must include all alternative-reporting periods for the following calendar year. The annual calendars may be submitted to the Department by any one of the following means:\na. Emailing the calendar to consolidatedSUT@floridarevenue.com;\nb. Faxing the calendar to Returns Reconciliation/Sales Tax Unit at (850)245-5883;\nc. Mailing the calendar to General Tax Administration, Returns Reconciliation/Sales and Use Tax Unit, Mail Stop 1-5730, 5050 West Tennessee Street, Tallahassee, Florida 32399-0162.\n(e) Any dealer who operates two or more places of business in a single county for which returns are required to be filed with the Department may file a single return using a county control reporting number for all places of business located within a single county in lieu of separate returns for each place of business. The dealer may also use this method to file returns in more than one county. A dealer who wishes to report the amounts collected within each county in a single return may obtain a county control reporting number for each county in which returns are required to be filed by submitting a written request to the Florida Department of Revenue, Return Reconciliation, 5050 West Tennessee Street, Tallahassee, Florida 32399-0100. The written request must contain:\n1. The name of the business;\n2. The business mailing address;\n3. Each county in which the dealer will be reporting using a county control reporting number; and,\n4. A list, by county, of each dealer\u2019s certificate of registration number.\n(f) Any dealer who operates two or more places of business for which returns are required to be filed with the Department and maintains records for such places of business in a central office or place may file a consolidated return for all places of business in lieu of separate returns for each place of business. The consolidated return must clearly indicate the amounts collected within each county. An Application for Sales and Use Tax Consolidated Filing Number (Form DR-1CON, incorporated by reference in Rule 12A-1.097, F.A.C.) is provided for qualifying dealers who wish to file consolidated returns. The Department will issue a consolidated account number to qualified dealers.\n(g) Each dealer is required to file a return for each tax reporting period even when no tax is due for that reporting period.\n(h) The failure of any dealer to secure a tax return for reporting tax due does not relieve the dealer from the requirement to file a return or to remit tax due to the Department. The Department is not authorized to extend the time for any dealer to file any return or pay any tax due.\n(i) Payments and returns for reporting tax must be submitted to the Department,", "start_char_idx": 1320144, "end_char_idx": 1324243, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2b36da76-11ce-4538-b4b3-1500e34fd0f4": {"__data__": {"id_": "2b36da76-11ce-4538-b4b3-1500e34fd0f4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fd4953a6-6509-4573-99f6-36b1e9165a0b", "node_type": null, "metadata": {}, "hash": "e5cbad7572e7f0d6fab4e66514d8e6fc0505729b77451eeebbb3740999e7fcd0"}, "3": {"node_id": "b789cce1-9101-4ef0-8df0-22a34ea19d66", "node_type": null, "metadata": {}, "hash": "d66dd4870f55873bc1a4e1b82ca000f79aa6856f3454216913cb3ba3da10adf7"}}, "hash": "98d49b40ecb3f4230394384bedf2da864cd3a32e19a866f82cd28f3cd92a162b", "text": "Payments and returns for reporting tax must be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C., when:\n1. Payment of the tax is required to be made by electronic means;\n2. Any return for reporting taxes is required to be submitted by electronic means; or\n3. No tax is due with a return for reporting taxes.\n(2) Collection allowance.\n(a) A collection allowance is authorized as compensation for the prescribed record keeping, accounting for, and for the timely reporting and remitting of sales and use tax and discretionary sales surtax by electronic means.\n(b)1. The collection allowance is computed at the rate of 2.5 percent on the first $1,200 of tax due. No collection allowance is authorized for tax collected in excess of $1,200. The maximum amount of collection allowance authorized for any filing period for any electronic sales and use tax return is $30.\n2. Dealers reporting and remitting tax by electronic means on the following returns are entitled to the collection allowance only when the electronic return is timely submitted and the amount due on the return is timely paid by electronic means:\na. Form DR-15EZ, Sales and Use Tax Return;\nb. Form DR-15, Sales and Use Tax Return; or\nc. Form DR-15CON, Consolidated Summary-Sales and Use Tax Return, and Form(s) DR-7, Consolidated Sales and Use Tax Return.\n3. A collection allowance is not authorized for use tax reported on Form DR-15MO, Florida Tax on Purchases.\n4. Forms DR-7, DR-15, DR-15CON, DR-15EZ, and DR-15MO are incorporated by reference in Rule 12A-1.097, F.A.C.\n(c) Dealers operating more than one place of business and filing a consolidated tax return by electronic means, where the consolidated return provides the monthly business activity for each location, are allowed the collection allowance for each reporting and registered location. Dealers who report tax collected within each county by electronic means using a county-control number are entitled to the collection allowance based upon the total amount reported on the county-control reporting number.\n(d) The collection allowance will not be allowed when:\n1. The tax reported on an electronic return is not timely paid by electronic means or is delinquent at the time of payment;\n2. The required tax return is not submitted by electronic means or is delinquent; or\n3. The required electronic tax return filed is incomplete. An \u201cincomplete return\u201d is a return that lacks such uniformity, completeness, and arrangement that the physical handling, verification, or review of the return, or determination of other taxes and fees reported on the return, may not be readily accomplished.\n(e)1. Any dealer who files a timely return by electronic means and timely pays the amount due on the return by electronic means may elect to donate the amount of collection allowance that is allowed on that return to the Educational Enhancement Trust Fund. The revenues deposited into this trust fund will go to school districts that have adopted resolutions stating that the funds from this trust fund will be used to ensure that up-to-date technology is purchased for the classrooms in those districts and that teachers are trained in the use of the technology. Dealers who are located outside Florida or whose business is located in a county where the school district has not adopted the required resolution may also elect to donate the amount of collection allowance that is allowed on their return to the trust fund. Funds received from these dealers will be equally distributed to school districts that have adopted the required resolutions.\n2. Dealers who elect to donate their collection allowance must make an election on each electronic original return that is timely filed with the Department. The electronic payment required with the return must include the amount of collection allowance to be donated and must be timely paid. Dealers making the election on their electronic return should not enter the amount of collection allowance on the return. Dealers who operate two or more places of business and file an electronic consolidated return, must make the election on the consolidated return (Form", "start_char_idx": 1324243, "end_char_idx": 1328395, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b789cce1-9101-4ef0-8df0-22a34ea19d66": {"__data__": {"id_": "b789cce1-9101-4ef0-8df0-22a34ea19d66", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2b36da76-11ce-4538-b4b3-1500e34fd0f4", "node_type": null, "metadata": {}, "hash": "98d49b40ecb3f4230394384bedf2da864cd3a32e19a866f82cd28f3cd92a162b"}, "3": {"node_id": "e37b6af5-5fa6-433f-842a-e74cdbf69cca", "node_type": null, "metadata": {}, "hash": "74086f99317296375a8718d2d49c35931a5f65bee1729eac880b41b40c4276d2"}}, "hash": "d66dd4870f55873bc1a4e1b82ca000f79aa6856f3454216913cb3ba3da10adf7", "text": "an electronic consolidated return, must make the election on the consolidated return (Form DR-15CON, Consolidated Summary-Sales and Use Tax Return) and should not enter the amount of collection allowance on the location returns (Form DR-7, Consolidated Sales and Use Tax Return). The amount of the collection allowance will not be transferred to the Educational Enhancement Trust Fund when a dealer makes an election to donate the amount of its allowed collection allowance but does not include that amount with its payment.\n3. When a dealer files an electronic return and timely pays the amount due with the return by electronic means, the election to donate the amount of the collection allowance to the Educational Enhancement Trust Fund may not be rescinded for that return. Dealers are not permitted to file an amended return to make an election to donate the amount of the collection allowance to the trust fund when the election was not made on the original return as filed.\n4. When a dealer elects to transfer the collection allowance to the Educational Enhancement Trust Fund, the amount transferred will be the amount remaining after resolution of any tax, interest, or penalty due.\n(3) Estimated tax.\n(a) Each dealer who paid sales and use tax for the preceding state fiscal year (July 1 through June 30) in an amount greater than $200,000 is required to remit estimated tax, as provided in Section 212.11(4), F.S. The methods to calculate the dealer\u2019s estimated tax liability are provided in Section 212.11(1)(a), F.S.\n(b) Any dealer who files a consolidated return to report the business activity of multiple places of business must calculate the estimated tax under one of the methods provided in Section 212.11(1)(a), F.S., for each county or each reporting location, and use the same method to calculate the estimated tax liability on the consolidated return as a whole.\n(c) The following are not required to be included in computing the estimated tax liability:\n1. Any local option sales tax, such as the tourist development tax levied under authority of Section 125.0104, F.S.; the tourist impact tax levied under the authority of Section 125.0108, F.S.; the convention development tax levied under authority of Section 212.0305, F.S.; or the discretionary sales surtaxes levied under authority of Section 212.055, F.S.\n2. The rental car surcharge levied under the authority of Section 212.0606, F.S.\n3. Any solid waste fee, such as the new tire fee levied under the authority of Section 403.718, F.S., or the lead-acid battery fee levied under authority of Section 403.7185, F.S.\n4. The motor vehicle warranty fee levied under the authority of Section 681.117, F.S.\n5. The Miami-Dade County Lake Belt mitigation fee or water treatment plant upgrade fee imposed under Section 373.41492, F.S.\n(d) A dealer engaged in the business of selling boats, motor vehicles, or aircraft that made at least one sale of a boat, motor vehicle, or aircraft with a sales price of $200,000 or greater in the previous state fiscal year may qualify for the payment of estimated tax pursuant to Section 212.11(4)(d), F.S. To qualify, such dealer must apply annually to the Department, using a Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes (Form DR-300400, incorporated by reference in Rule 12A-1.097, F.A.C.). The application must be delivered to the Department or be postmarked on or before October 1 of each year. The Department will grant to all qualified dealers the authority to pay estimated tax pursuant to Section 212.11(4)(d), F.S., for the following calendar year.\n(e) Penalties \u2013 Failure to Pay Estimated Tax.\n1. Any person who fails to timely remit the amount of estimated tax due under Section 212.11(4), F.S., is subject to a specific penalty of 10 percent of any unpaid estimated", "start_char_idx": 1328382, "end_char_idx": 1332211, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e37b6af5-5fa6-433f-842a-e74cdbf69cca": {"__data__": {"id_": "e37b6af5-5fa6-433f-842a-e74cdbf69cca", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b789cce1-9101-4ef0-8df0-22a34ea19d66", "node_type": null, "metadata": {}, "hash": "d66dd4870f55873bc1a4e1b82ca000f79aa6856f3454216913cb3ba3da10adf7"}, "3": {"node_id": "c2b934e0-5306-4f54-84e2-684eba803f3c", "node_type": null, "metadata": {}, "hash": "74985e832dd1bd079885266e72fa75e5370a291e1a6cdb66c6a31e9fdba56eb6"}}, "hash": "74086f99317296375a8718d2d49c35931a5f65bee1729eac880b41b40c4276d2", "text": "F.S., is subject to a specific penalty of 10 percent of any unpaid estimated tax.\n2. Any dealer who files a consolidated tax return and fails to timely remit the amount of estimated tax due based on the consolidated return as a whole, without regard to each business location, is subject to the specific penalty of 10 percent of any unpaid estimated tax. The specific penalty will be calculated based on any unpaid estimated tax due for each reporting business location.\n(4) Penalties and interest.\n(a) The penalties and interest provided in this subsection apply to the following sales and use taxes, discretionary sales surtax, surcharges, or fees imposed by or administered under Chapter 212, F.S.:\n1. Convention development tax;\n2. Discretionary sales surtax;\n3. Lead-acid battery fee;\n4. Miami-Dade County Lake Belt mitigation fee or water treatment plant upgrade fee;\n5. Motor vehicle warranty fee (lemon law fee);\n6. Rental car surcharge;\n7. Sales and use tax;\n8. Tax on gross receipts on dry-cleaning;\n9. Tax on perchloroethylene;\n10. Tourist development tax;\n11. Tourist impact tax; and,\n12. Waste tire fee.\n(b) Failure to Timely File a Return. Any person who fails to timely file any return that is required to report any tax, surtax, surcharge, or fee imposed by or administered under Chapter 212, F.S., is subject to a specific penalty of 10 percent of the amount of tax, surtax, surcharge, or fee shown on the return. This specific penalty may not be less than $50 for each reporting business location.\n(c) Failure to Timely Pay. Any person who fails to timely pay any tax, surtax, surcharge, or fee imposed by or administered under Chapter 212, F.S., shown due on a return is subject to a specific penalty of 10 percent of the amount of the tax, surtax, surcharge, or fee shown due on the return. This specific penalty may not be less than $50 for each reporting business location.\n(d) Failure to Timely File a Return and to Timely Pay. Any person who files a required return with the Department, but fails to file such return on or before the due date, and fails to timely pay the tax, surtax, surcharge, or fee shown due on the return, is subject to only one specific penalty of 10 percent of the tax, surtax, surcharge, or fee shown due on the return. This specific penalty may not be less than $50 for each reporting business location.\n(e) Consolidated Returns and Reporting by County-Control Numbers. The specific penalty for failure to timely file a tax, surtax, surcharge, or fee return, or for failure to timely pay the tax, surcharge, surtax, or fee shown due on a return, is calculated based on each reporting business location. The $50 minimum applies to each reporting business location.\n(f) Failure to Disclose. Any person required to make a return or to pay any tax, surtax, surcharge, or fee imposed by or administered under Chapter 212, F.S., who fails to disclose the tax, surtax, surcharge, or fee on a return, is subject to a specific penalty in the amount of 10 percent of the unpaid tax, surtax, surcharge, or fee for each 30 days, or fraction thereof, while the failure to disclose the tax, surtax, surcharge, or fee due continues. This specific penalty may not exceed a total of 50 percent of any such unpaid tax, surtax, surcharge, or fee.\n(g) Interest shall accrue on any delinquent tax, surtax, surcharge, or fee imposed by or administered under Chapter 212, F.S., at the rate of interest established pursuant to Section 213.235, F.S., and Rule 12-3.0015, F.A.C. (prorated daily). Interest accrues on the amount due from the date of delinquency until the date on which the tax is paid.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented", "start_char_idx": 1332227, "end_char_idx": 1335914, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c2b934e0-5306-4f54-84e2-684eba803f3c": {"__data__": {"id_": "c2b934e0-5306-4f54-84e2-684eba803f3c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e37b6af5-5fa6-433f-842a-e74cdbf69cca", "node_type": null, "metadata": {}, "hash": "74086f99317296375a8718d2d49c35931a5f65bee1729eac880b41b40c4276d2"}, "3": {"node_id": "86b4a615-74aa-4ada-aec7-10c9e76f7df6", "node_type": null, "metadata": {}, "hash": "985d44901e3bc63e0716174e818a5d5bbd35d3dcddba84a7eae803fa3160e21f"}}, "hash": "74985e832dd1bd079885266e72fa75e5370a291e1a6cdb66c6a31e9fdba56eb6", "text": "Authority 212.18(2), 213.06(1) FS. Law Implemented 125.0104(3)(g), 125.0108(2)(a), 212.03(2), 212.0305(3)(c), 212.031(3), 212.04(3), (4), 212.0506(4), (11), 212.055, 212.06(1)(a), 212.0606, 212.11, 212.12(1), (2), (3), (4), (5), 212.14(2), 212.15(1), 213.235, 213.755, 373.41492, 376.70, 376.75, 403.718, 403.7185, 681.117 FS. History\u2013New 10-7-68, Amended 6-16-72, 10-21-75, 6-9-76, 11-8-76, 2-21-77, 4-2-78, 10-18-78, 12-23-80, 8-26-81, 9-24-81, 11-23-83, 5-28-85, Formerly 12A-1.56, Amended 3-12-86, 1-2-89, 12-19-89, 12-7-92, 10-20-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 4-17-03, 9-28-04, 11-6-07, 9-15-08, 1-17-13, 5-9-13, 6-14-22.\n12A-1.057 Alcoholic and Malt Beverages.\n(1)(a) Alcoholic beverages, including beer, ale, and wine are taxable. \n(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 manner that the dealer will pay all or any part of the tax or will relieve the purchaser from the payment thereof. \n(c) However, nothing herein contained shall be construed as prohibiting a dealer from setting his prices on the sale of alcoholic beverages in such a manner as to avoid the handling of pennies, provided each and every one of the dealer\u2019s price lists shows the price of the beverage and the amount of tax due as separate items.\n(2) Any person desiring to sell such beverages at retail must first qualify as a dealer under Chapter 212, F.S., before applying to the Division of Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation, for a license. \n(3) In some instances, it may be impractical for a dealer to separately record the sales price of the beverage and the tax thereon. In such cases, for the privilege of deviating from the requirement of subsection (1) above, a dealer shall remit tax in accordance with one of the methods outlined below, and the dealer\u2019s records must substantiate the method so elected.\n(a) When the public has not been put on notice through the posting of price lists or signs prominently displayed throughout the establishment that the tax is included in the total charge, package stores which sell no mixed drinks shall remit tax at rate of 6.35 percent of their total receipts. Dealers who sell mixed drinks or a combination of mixed drinks and package goods shall remit the tax at the rate of 6.59 percent of their total receipts.\n1. Example: A package store which sells no mixed drinks and whose total receipts are $2,000 would multiply $2,000 by 6.35 percent to compute tax due of $127.00.\n2. Example: A dealer who sells drinks or a combination of drinks and package goods and whose total receipts are $2,000 would multiply $2,000 by 6.59 percent to compute tax due of $131.80.\n(b) Where it can be demonstrated that the public has been put on notice by means of price lists or signs posted prominently throughout the establishment that the total charge includes tax, the dealer shall report the tax collected by deducting the tax from the total receipts", "start_char_idx": 1335933, "end_char_idx": 1339033, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "86b4a615-74aa-4ada-aec7-10c9e76f7df6": {"__data__": {"id_": "86b4a615-74aa-4ada-aec7-10c9e76f7df6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c2b934e0-5306-4f54-84e2-684eba803f3c", "node_type": null, "metadata": {}, "hash": "74985e832dd1bd079885266e72fa75e5370a291e1a6cdb66c6a31e9fdba56eb6"}, "3": {"node_id": "ffcda824-5a3c-49d3-95d0-47dc48f62acb", "node_type": null, "metadata": {}, "hash": "327d752b836d9337adbe26f60a8c8e18c1870c5999a56e4e756d5cc7b436485d"}}, "hash": "985d44901e3bc63e0716174e818a5d5bbd35d3dcddba84a7eae803fa3160e21f", "text": "shall report the tax collected by deducting the tax from the total receipts using the methods shown below:\n1. Example: A package store which sells no mixed drinks and whose total receipts are $2,000 would divide $2,000 by 1.0635 to compute gross sales of $1,880.58 and tax collected of $119.42.\n2. Example: A dealer who sells drinks or a combination of drinks and package goods and whose total receipts are $2,000 would divide $2,000 by 1.0659 to compute gross sales of $1,876.35 and tax collected of $123.65.\n(c) Notwithstanding other provisions of this subsection, where the books and records of a dealer can clearly demonstrate without exception a lesser tax rate, the dealer shall apply the lesser tax rate in a manner consistent with paragraphs (a) and (b) of this subsection.\n(4)(a) Wine or fortified wine and liquor or distilled spirits provided by distributors or vendors for the purpose of \u201cwine tasting\u201d and \u201cspirituous beverage tasting\u201d as contemplated under the provisions of Chapters 564 and 565, F.S., is exempt from the tax imposed by Chapter 212, F.S.; however, any charge imposed upon the general public for \u201cwine tasting\u201d and \u201cspirituous beverage tasting\u201d is subject to tax.\n(b) Except as otherwise provided in paragraph (a), above, beverages or drinks, subject to taxation under Chapter 212, F.S., provided by distributors, vendors, or any other person for the purpose of tasting or promoting any such product are taxable.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(a)1.a., (2), (3), (4), 212.06, 212.07(2), (4), 212.08(4)(b), (7)(s), 212.19 FS. History\u2013New 10-7-68, Amended 6-16-72, 1-10-78, 7-16-79, 7-20-82, Formerly 12A-1.57, Amended 12-13-88, 6-4-08, 6-14-22.\n12A-1.059 Fuels.\n(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 residential households (including trailer lots) directly to the actual consumer by utilities who are required to pay the gross receipts tax imposed by Section 203.01, F.S. The exemption for residential households (including trailer lots) also includes L. P. gas, crude oil, fuel oil, kerosene, diesel oil, coke, charcoal briquets, cord wood, and other household fuels. Such sales of utilities and fuels are exempt regardless of whether such sales are billed to the landlord; provided, however, that if any part of the utility or fuel is used for a non-exempt purpose, the entire sale is taxable. Landlords shall provide separate meters for any non-exempt consumption of utilities or fuels. This exemption shall also apply to the sale of utilities and fuels used in residential model homes or common areas of apartments, cooperatives, and condominiums provided that none of the utilities or fuels are used in residential model homes which are used as sales offices or for other non-exempt purposes. No exemption certificate or affidavit is required to be obtained by a dealer of special fuel or a dealer of liquefied petroleum gases when the fuel is sold and delivered into the customer\u2019s storage facility located on the customer\u2019s residential premises, when the fuel is for the purposes of home cooking or home heating. Hotels and motels cater primarily to transient guests and are not considered to be residential households. Therefore, this exemption shall not apply to utilities or", "start_char_idx": 1339016, "end_char_idx": 1342501, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ffcda824-5a3c-49d3-95d0-47dc48f62acb": {"__data__": {"id_": "ffcda824-5a3c-49d3-95d0-47dc48f62acb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "86b4a615-74aa-4ada-aec7-10c9e76f7df6", "node_type": null, "metadata": {}, "hash": "985d44901e3bc63e0716174e818a5d5bbd35d3dcddba84a7eae803fa3160e21f"}, "3": {"node_id": "5ac4d0da-d8d7-48d1-81c2-6ea898918de4", "node_type": null, "metadata": {}, "hash": "a79d85de91666932b1cb5404ec20737ee742255a12903f88fb185fcb5b3997c8"}}, "hash": "327d752b836d9337adbe26f60a8c8e18c1870c5999a56e4e756d5cc7b436485d", "text": "to be residential households. Therefore, this exemption shall not apply to utilities or fuels sold for use in hotels and motels.\n(b) The charge for the filling of liquefied petroleum (L.P.) gas tanks, including tanks used in recreational vehicles, is exempt when the L.P. gas will be used by the purchaser for the purposes of residential heating, cooking, lighting, or refrigeration. The dealer must document on the customer\u2019s invoice or other written evidence of sale that the charge is for filling a L.P. tank with the gas sold for the purposes of residential household cooking, heating, lighting, or refrigeration.\n(2)(a) \u201cBoiler\u201d fuels. When purchased as a combustible fuel, purchases of natural gas, residual oil, recycled oil, waste oil, solid waste as defined in Section 403.703(35), F.S., coal, sulfur, hydrogen, wood, wood residues, or wood bark used in an industrial manufacturing, processing, compounding, or production process at a fixed location in this state is exempt. For the purpose of this exemption, the term \u201cresidual oil\u201d means ASTM Grades No. 5 and No. 6, heavy diesel, and bunker C. This exemption does not apply to any type of liquefied petroleum gases, naphtha, kerosene, or distillate fuel oil, such as diesel fuels, No. 1 and No. 2 heating oils, and No. 4 fuel oil. The term \u201cfixed location\u201d means being permanently affixed to one location or plant site, or any portable plant which may be set up for a period of not less than six months in a stationary manner so as to perform the same industrial manufacturing, processing, compounding, or production process that could be performed at a permanent location or plant site. To be entitled to this exemption at the time of purchase, the purchaser must issue the seller a certificate stating that the combustible fuel is used in an industrial manufacturing, processing, compounding, or production process. The following is a suggested format of a certificate to be used for this purpose:\nSUGGESTED PURCHASER\u2019S EXEMPTION CERTIFICATE\nBOILER FUELS USED TO PRODUCE TANGIBLE PERSONAL PROPERTY FOR SALE\nI, the undersigned individual, hereby certify that I am the purchaser or the purchaser\u2019s agent or representative authorized to act for ________________________ (PURCHASER) in the purchase of boiler fuels. The purchases of natural gas, residual oil, recycled oil, waste oil, solid waste as defined in Section 403.703(35), Florida Statutes, coal, sulfur, hydrogen, wood, wood residues, or wood bark from _______________________________ (SELLER) under account number __________ will be exclusively used as a combustible fuel in the manufacturing, processing, compounding, or production of tangible personal property for sale. This industrial process is located at ____________________________ (ADDRESS) in _______________, Florida. \n\nI further certify that_____________________ (PURCHASER) is not subject to regulation by the Division of Hotels and Restaurants, Department of Business and Professional Regulation, and the purchase of combustible fuel as identified in this certificate is exempt from sales and use tax as provided in Section 212.08(7)(b), Florida Statutes.\n\nI understand that if I fraudulently issue this certificate to evade the payment of sales and use tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third-degree felony.\n\nUnder penalties of perjury, I declare that I have read the foregoing certificate and that the facts stated in it are true.\n____________________________________________________________\nSignature of Purchaser or Purchaser\u2019s Agent or Representative\n___________________________________________\t\nTitle\n_____________________\nDate\n(b) The sale of boiler fuels that are not used in manufacturing, processing, compounding, or producing items of tangible personal property for sale is subject to tax. The sale of boiler fuels used by any firm subject to regulation by the Division of Hotels and", "start_char_idx": 1342490, "end_char_idx": 1346452, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5ac4d0da-d8d7-48d1-81c2-6ea898918de4": {"__data__": {"id_": "5ac4d0da-d8d7-48d1-81c2-6ea898918de4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ffcda824-5a3c-49d3-95d0-47dc48f62acb", "node_type": null, "metadata": {}, "hash": "327d752b836d9337adbe26f60a8c8e18c1870c5999a56e4e756d5cc7b436485d"}, "3": {"node_id": "3c942812-62fc-492e-9746-70cb34b9e986", "node_type": null, "metadata": {}, "hash": "67b12e2249ead2f90f2a93a6264ab9bcb534a56dd5f55d27f822a66d02e6c132"}}, "hash": "a79d85de91666932b1cb5404ec20737ee742255a12903f88fb185fcb5b3997c8", "text": "boiler fuels used by any firm subject to regulation by the Division of Hotels and Restaurants of the Department of Business and Professional Regulation is subject to tax.\nCross Reference: Rule 12A-1.022, F.A.C., for guidelines on federal excise taxes, gross receipts tax, and other fees; Rules 12A-1.087 and 12B-5.130, F.A.C.\n(3)(a) Natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment is exempt. To purchase natural gas used for this purpose tax-exempt, the purchaser is required to provide an exemption certificate to the selling dealer declaring that the natural gas will be used to generate electricity in a non-combustion fuel cell used in stationary equipment. The following is a suggested format of a certificate:\nEXEMPTION CERTIFICATE\nNATURAL GAS USED TO GENERATE ELECTRICITY\nIN A NON-COMBUSTION FUEL CELL USED IN STATIONARY EQUIPMENT\nI certify that natural gas purchased on or after _____________________________________ (Date) from ________________________ (Selling Vendor\u2019s Name) will be used to generate electricity in a non-combustion fuel cell used in stationary equipment.\nI understand that if I use the purchased natural gas for any nonexempt purpose, I must pay tax on the purchase price of the natural gas directly to the Florida Department of Revenue.\nI understand that if I fraudulently issue this Certificate to evade the payment of Florida sales tax, I will be liable for payment of the tax, plus a penalty of 200% of the tax, and may be subject to conviction of a third degree felony.\nUnder the penalties of perjury, I declare that I have read the foregoing Certificate and the facts stated herein are true.\n__________________________________________________\nSIGNATURE OF PURCHASER OR AUTHORIZED AGENT\n_______________________\nTITLE OR DESIGNATION\n_________________\nDATE\n(4)(a) Dyed diesel fuel used in a trade or business is subject to use tax. Every person who uses dyed diesel fuel in a trade or business is required to register as a dealer to remit use tax due on the total cost price of the fuel consumed, unless:\n1. The diesel fuel is specifically exempt from sales tax; or\n2. The dealer selling diesel fuel has elected to collect sales tax on sales to persons who use or consume the diesel fuel in a trade or business.\n(b) The following sales or purchases of diesel fuel are exempt from sales and use tax:\n1. Fuel upon which the fuel taxes imposed under Chapter 206, F.S., have been paid;\n2. Fuel used for certain agricultural purposes, as provided in Rule 12A-1.087, F.A.C.; and,\n3. Fuel purchased or stored for purposes of resale.\n(5) Dyed diesel fuel used by a licensed common carrier to operate railroad locomotives or vessels used to transport persons or property for hire in interstate or foreign commerce is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. Tax is based on the mileage apportionment factor of the licensed carrier or vessel owner or operators. Dyed diesel fuel used exclusively for commercial fishing and aquacultural purposes is exempt. See Rules 12A-1.064 and 12A-1.0641, F.A.C.\n(6) Natural gas fuel as defined in Section 206.9951(2), F.S., natural gas, compressed natural gas, and liquefied natural gas are exempt from sales tax when placed into the fuel supply system of a motor vehicle.\nCross Reference: Rule 12A-1.022, F.A.C., for guidelines on federal excise taxes, gross receipts tax, and other fees; and Rule 12B-5.130, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 206.86(4), 212.05, 212.06(3), 212.08(4), (7), (8) FS. History\u2013New 10-7-68, Amended", "start_char_idx": 1346461, "end_char_idx": 1350065, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3c942812-62fc-492e-9746-70cb34b9e986": {"__data__": {"id_": "3c942812-62fc-492e-9746-70cb34b9e986", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5ac4d0da-d8d7-48d1-81c2-6ea898918de4", "node_type": null, "metadata": {}, "hash": "a79d85de91666932b1cb5404ec20737ee742255a12903f88fb185fcb5b3997c8"}, "3": {"node_id": "16e8f09d-6b37-4f87-8f7f-58add4241d6b", "node_type": null, "metadata": {}, "hash": "938d5aee5bec97b67a5ae0af92b576a7aa217e5ed97f430ffa284c5346f73e03"}}, "hash": "67b12e2249ead2f90f2a93a6264ab9bcb534a56dd5f55d27f822a66d02e6c132", "text": "(7), (8) FS. History\u2013New 10-7-68, Amended 6-16-72, 7-19-72, 12-11-74, 10-18-78, 7-3-79, 6-3-80, 12-23-80, 8-26-81, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.59, Amended 12-13-88, 5-19-93, 9-14-93, 3-20-96, 10-2-01, 4-17-03, 6-12-03, 5-9-13, 1-20-14, 10-26-22.\n12A-1.060 Registration.\n(1) Persons required to register as dealers.\n(a) Every person desiring to engage in or conduct any one of the following businesses in this state as a \u201cdealer\u201d must register with the Department of Revenue and obtain a separate certificate of registration for each place of business:\n1. Sale of admissions or making of any charge for admission to any place of amusement, sport, or recreation or where there is any exhibition or entertainment subject to tax under Section 212.04, F.S.;\n2. Sale, lease, let, rental, or granting a license to use tangible personal property subject to tax under Chapter 212, F.S.;\n3. Repairs or alterations of tangible personal property subject to tax under Chapter 212, F.S.;\n4. Sales of electrical power or energy subject to tax under Section 212.05(1)(e), F.S.;\n5. Sales of services subject to tax under Section 212.05(1)(i), F.S.;\n6. Sales of prepaid calling arrangements subject to tax under Section 212.05(1)(e), F.S.;\n7. Operation of coin-operated amusement machines subject to tax under Section 212.05(1)(h), F.S.;\n8. Operation of vending machines subject to tax under Section 212.0515, F.S.;\n9. Lease, let, rental, or granting licenses to use any living quarters or sleeping or housekeeping accommodations subject to the transient rental tax imposed under Section 212.03, F.S.\n10. Lease, let, rental, or granting a license in real property;\n11. Lease or rental of parking or storage space for motor vehicles in parking lots or garages;\n12. Lease or rental of docking or storage space in boat docks or marinas;\n13. Lease or rental of tie-down or storage space for aircraft;\n14. Soliciting, offering, providing, entering into, issuing, or delivering any service warranty subject to tax under Section 212.0506, F.S.;\n15. Purchasing diesel fuel for consumption, use, or storage by a trade or business, as provided in Section 212.0501, F.S.;\n16. Engaging in any business for which a person desires to obtain self-accrual authorization, as provided in Section 212.183, F.S., or authority to remit sales tax on behalf of its independent distributors or independent sellers, as provided in Section 212.18(3), F.S. See Rule 12A-1.0911, F.A.C.;\n17. An air carrier electing to remit tax under the provisions of Section 212.0598, F.S.; or\n18. Any person electing to obtain self-accrual authorization in order to pay tax based on the partial exemptions provided in Sections 212.08(8) and (9), F.S.\n(b)1. For purposes of this rule, a \u201cdealer\u201d means a dealer, as defined in Section 212.06(2), F.S.\n2. The term \u201cdealer\u201d does not include a \u201cnonresident print purchaser.\u201d A \u201cnonresident print purchaser\u201d is any person whose only owned or leased property in this state, including property owned or leased by an affiliate, is located at the premises of a printer with which the purchaser has contracted for printing. The property for which the purchaser has contracted for printing must be the final printed product or property from which the printed product is produced. Nonresident print", "start_char_idx": 1350097, "end_char_idx": 1353388, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "16e8f09d-6b37-4f87-8f7f-58add4241d6b": {"__data__": {"id_": "16e8f09d-6b37-4f87-8f7f-58add4241d6b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3c942812-62fc-492e-9746-70cb34b9e986", "node_type": null, "metadata": {}, "hash": "67b12e2249ead2f90f2a93a6264ab9bcb534a56dd5f55d27f822a66d02e6c132"}, "3": {"node_id": "98a77b68-2afe-4aeb-894d-52ac92e5f3b5", "node_type": null, "metadata": {}, "hash": "5f9de9a6245a195115fcc25d8212c358a2ea7699048cf5ccb3d77d1b43881ce9"}}, "hash": "938d5aee5bec97b67a5ae0af92b576a7aa217e5ed97f430ffa284c5346f73e03", "text": "must be the final printed product or property from which the printed product is produced. Nonresident print purchasers are not required to register as dealers. For guidelines regarding sales made to nonresident print purchasers, see subsection (5) of Rule 12A-1.027, F.A.C.\n(c) The term \u201cdealer\u201d includes a retailer who transacts a substantial number of remote sales or a marketplace provider that has a physical presence in Florida or that makes or facilitates through its marketplace a substantial number of remote sales.\n(d) The Department will NOT issue a Certificate of Registration for the purpose of sales and use tax to any out-of-state applicant who requests a certificate for the sole purpose of making tax-exempt purchases of items for resale outside this state when:\n1. The applicant has no permanent, licensed place of business in this state; and,\n2. The applicant does not make retail sales within this state.\n(e) For purposes of this rule, a \u201cplace of business\u201d is a location where a dealer engages in an activity or activities described in this subsection. A place of business includes the entire contiguous area in which the dealer carries on an activity or activities that require registration. A dealer that engages in more than one activity requiring registration within a contiguous area generally is required to obtain only one registration certificate for that location. The Department will, however, treat areas within a single contiguous location as separate places of business and require a dealer to obtain separate registration certificates if the activities carried on in those areas are subject to taxation under different provisions of Chapter 212, F.S., the activities are not functionally related, and the efficient administration of the taxes imposed by Chapter 212, F.S., is facilitated by multiple registrations. The Department will permit a dealer to obtain separate registrations for activities carried on at a single contiguous location at the dealer\u2019s request if the dealer keeps separate financial records for the activities and the activities are not functionally related. Under no circumstances will a dealer be subject to more than one penalty for failure or refusal to obtain a registration certificate for a single contiguous location, even if the dealer could be required or permitted to obtain separate registration certificates for multiple activities carried on at the location. The following examples illustrate the application of this rule in determining whether more than one place of business exists at a single contiguous location.\n1. A taxpayer operates a shopping mall with 100 retail outlets that are leased to stores and restaurants, parking and common areas, and offices where management and accounting functions are performed. The taxpayer is required to register as a dealer because the rental of real property to the retailers is taxable under Section 212.031, F.S. The entire shopping mall is a single place of business for purposes of registration by the taxpayer.\n2. A taxpayer owns a parcel of land with a building and a parking area. The building is divided into three areas. In one area, the taxpayer operates a retail building supply store. In the second area, which has a separate customer entrance, the taxpayer operates a retail store where custom furniture is made and sold. The third area in the building is used as warehouse and office space serving both stores. When ordering inventory, taxpayer combines orders of lumber, hardware, paints, and stains from suppliers for the building supply store and for the furniture store. All inventory is purchased for resale and no records are maintained of whether materials are sold in the building supply store or incorporated into furniture for sale in the furniture store. The taxpayer records sales for both activities in the same accounting records. The parcel of land and the building are a single place of business for registration purposes. Separate registration cannot be required because both the sale of the building supplies and the sale of furniture are taxable under Section 212.05(1), F.S. In addition, because of shared inventory and sales records, the two activities are functionally related. Because the activities are functionally related and separate records are not kept, the taxpayer", "start_char_idx": 1353334, "end_char_idx": 1357657, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "98a77b68-2afe-4aeb-894d-52ac92e5f3b5": {"__data__": {"id_": "98a77b68-2afe-4aeb-894d-52ac92e5f3b5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "16e8f09d-6b37-4f87-8f7f-58add4241d6b", "node_type": null, "metadata": {}, "hash": "938d5aee5bec97b67a5ae0af92b576a7aa217e5ed97f430ffa284c5346f73e03"}, "3": {"node_id": "8caa78c7-1087-4fa2-a280-c03942715e5b", "node_type": null, "metadata": {}, "hash": "05aaa520f3bfc7fb5350671111f56d639f6a0c6da10c76c59f09f43bfdb7b846"}}, "hash": "5f9de9a6245a195115fcc25d8212c358a2ea7699048cf5ccb3d77d1b43881ce9", "text": "Because the activities are functionally related and separate records are not kept, the taxpayer would not be permitted to treat them as separate places of business for registration purposes.\n3. A taxpayer owns a parcel of land with a building and a parking area. The building is divided into three areas. In one area, the taxpayer operates a retail building supply store. In the second area, which has a separate customer entrance, the taxpayer operates a retail store where custom clothing is made and sold. The third area in the building is used as warehouse and office space serving both stores. Separate sales and other accounting records are maintained for the two stores. Unless the taxpayer applies for separate registration certificates, the parcel of land and the buildings are a single place of business for registration purposes. Separate registration cannot be required because both the sale of the building supplies and the sale of clothing are taxable under Section 212.05(1), F.S. If the taxpayer applies for separate certificates of registration for the two activities, the Department then would treat the building supply store and the clothing store as separate places of business because they are not functionally related and separate accounting is done for each.\n4. A taxpayer owns a large tract of land. The taxpayer operates an amusement park on part of the land. The taxpayer charges admission for entrance to the park. In addition to amusement rides, the park facilities include restaurants and a gift shop operated by the taxpayer and concession stands throughout the park where concessionaires sell snacks and beverages. The taxpayer also operates a resort hotel adjacent to the amusement park on the same tract of land. Because of its proximity to the park, the hotel caters primarily to park visitors. The hotel contains several restaurants and a gift shop operated by the taxpayer as well as retail stores that taxpayer leases to other merchants. The hotel also contains offices from which the taxpayer manages the entire amusement park and hotel complex and centralized storage areas serving the entire complex. The taxpayer orders food for all its restaurants and other materials and supplies on combined purchase orders, regardless of where in the park and hotel complex the food, materials, or supplies will be used. Employees may be assigned to work anywhere throughout the entire park and hotel complex as needed. The taxpayer treats the entire complex as a single business for purposes of financial accounting. The taxpayer would be entitled to treat the entire tract of land with amusement park and hotel facility as a single place of business for registration purposes. Even though the taxpayer\u2019s activities are taxable pursuant to several different sections of Chapter 212, F.S., all of the activities are functionally related parts of a single tourism/resort business under the taxpayer\u2019s operational methods and accounting practices.\n5. A taxpayer owns a large tract of land. The taxpayer operates an amusement park on part of the land. The taxpayer charges admission for entrance to the park. In addition to amusement rides, the park facilities include restaurants and a gift shop operated by the taxpayer and concession stands throughout the park where concessionaires sell snacks and beverages. The taxpayer also operates a resort hotel adjacent to the amusement park on the same tract of land. Because of its proximity to the park, the hotel caters primarily to park visitors. The hotel contains several restaurants and a gift shop operated by the taxpayer as well as retail stores that taxpayer leases to other merchants. The hotel also contains offices from which the taxpayer manages the entire amusement park and hotel complex and centralized storage areas serving the entire complex. The taxpayer orders food for amusement park restaurants and other materials and supplies for the amusement park separately from food, materials, and supplies for the hotel complex. Employees may be assigned to work anywhere in the entire amusement park or anywhere in the hotel complex but no employee is assigned to work in both areas. The taxpayer treats the amusement park as one", "start_char_idx": 1357667, "end_char_idx": 1361882, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8caa78c7-1087-4fa2-a280-c03942715e5b": {"__data__": {"id_": "8caa78c7-1087-4fa2-a280-c03942715e5b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "98a77b68-2afe-4aeb-894d-52ac92e5f3b5", "node_type": null, "metadata": {}, "hash": "5f9de9a6245a195115fcc25d8212c358a2ea7699048cf5ccb3d77d1b43881ce9"}, "3": {"node_id": "5c311de8-fbdb-4d9f-9c9d-6ef6d09f748b", "node_type": null, "metadata": {}, "hash": "ef9b9236829800f3736f8cf945d55700efef3b525a26eb724ab193eac94b8c59"}}, "hash": "05aaa520f3bfc7fb5350671111f56d639f6a0c6da10c76c59f09f43bfdb7b846", "text": "to work in both areas. The taxpayer treats the amusement park as one business and the hotel complex as a separate business for purposes of financial accounting. The taxpayer would be entitled to treat the entire tract of land with amusement park and hotel facility as a single place of business for registration purposes. Even though the taxpayer\u2019s activities are taxable pursuant to several different sections of chapter 212, F.S., and the amusement park and hotel are not operated as functionally related activities, requiring two registration certificates would not facilitate efficient administration of Chapter 212, F.S. If the taxpayer applied for two registration certificates, the Department then would treat the amusement park and the hotel complex as separate places of business because they are not functionally related and separate accounting is done for each.\n6. A taxpayer owns a large tract of land. The taxpayer operates an amusement park on part of the land. The taxpayer charges admission for entrance to the park. In addition to amusement rides, the park facilities include restaurants and a gift shop operated by the taxpayer, concession stands throughout the park where concessionaires sell snacks and beverages, and maintenance and storage buildings. The taxpayer manages the amusement park activities, including purchasing and payroll functions from taxpayer\u2019s corporate headquarters in another city. The taxpayer also owns a resort hotel adjacent to the amusement park on the same tract of land. The hotel contains several restaurants and retail stores that are leased to other merchants. Because of its proximity to the park, the hotel caters primarily to park visitors. The taxpayer has entered into a management agreement with a third party management company. The management company is responsible, under its contract with the taxpayer, for all aspects of operating the hotel, including purchasing, paying suppliers, personnel, leasing retail stores to merchants, financial record keeping, and tax matters. The management company collects sales taxes in regard to the hotel operations and remits those taxes on taxpayer\u2019s behalf to the state. All records in regard to the hotel operations are maintained by the management company at the hotel premises. The taxpayer will be required to treat the amusement park and the hotel as separate places of business. The two activities are not functionally related in terms of operations or accounting. In addition, because a separate return will be prepared and filed for the hotel operations, it will facilitate administration of Chapter 212, F.S., if a separate registration and reporting number is assigned.\n7. A taxpayer operates a manufacturing facility and a retail outlet on the same tract of land. Statutes have been enacted to provide sales and use tax exemptions to businesses manufacturing the type of product the taxpayer manufactures. Those statutes require the department to make annual reports to the legislature and the office of the governor on the volume of sales made by manufacturers claiming the exemption. The department will require separate registration of the manufacturing business to facilitate compiling the required annual report.\n(2) How to register as a dealer.\n(a) Registration with the Department for the purposes of sales and use tax is available by using one of the following methods:\n1. Registering through the Department\u2019s website www.floridarevenue.com using the Department\u2019s eServices.\n2. Filing a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.), with the Department, as indicated on the registration form.\n(b) A separate application is required for each place of business. If a business previously submitted Form DR-1 to the Department and holds an active certificate of registration or reemployment tax account, the business may use an Application for Registered Businesses to Add a New Florida Location (Form DR-1A, incorporated by reference in Rule 12A-1.097, F.A.C.) in the following circumstances:\n1. To register an additional business location or Florida rental property, or\n2. To update a registered location that has moved from one Florida county", "start_char_idx": 1361909, "end_char_idx": 1366122, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5c311de8-fbdb-4d9f-9c9d-6ef6d09f748b": {"__data__": {"id_": "5c311de8-fbdb-4d9f-9c9d-6ef6d09f748b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8caa78c7-1087-4fa2-a280-c03942715e5b", "node_type": null, "metadata": {}, "hash": "05aaa520f3bfc7fb5350671111f56d639f6a0c6da10c76c59f09f43bfdb7b846"}, "3": {"node_id": "aab09ea6-3915-4be2-be75-705e44b16f48", "node_type": null, "metadata": {}, "hash": "59f6b0401c582f1e49e9c9696e3ea0102bb342434ef4b64d684da8c6f60867bd"}}, "hash": "ef9b9236829800f3736f8cf945d55700efef3b525a26eb724ab193eac94b8c59", "text": "property, or\n2. To update a registered location that has moved from one Florida county to another.\n(c) Each application submitted to the Department must contain sufficient information to facilitate the processing of the application.\n(3) Registration of marketplace providers and remote sellers.\n(a) Marketplace providers and remote sellers, as defined in Rule 12A-1.103, F.A.C., must register electronically with the Department to collect and remit sales tax and discretionary sales surtax and obtain a separate certificate of registration for each marketplace and each place of business in Florida. A marketplace is deemed a separate place of business. A separate application is required for each place of business located within Florida. Out-of-state businesses can submit one application for all out-of-state locations.\n(b) Electronic registration can be completed by going to floridarevenue.com/taxes/registration. This applies to persons required to register pursuant to subparagraphs 1. and 2. below.\n1. The following persons who have a physical presence in Florida must register using the Department\u2019s electronic Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.).\na. Marketplace providers. \nb. Marketplace sellers who make sales outside of the marketplace.\n2. The following persons who do not have a physical presence in Florida must register electronically using the Department\u2019s electronic registration application for marketplace providers and marketplace sellers. The information required in this electronic application is provided in the Florida Business Tax Application for Marketplace Providers and Remote Sales (Form DR-1MP, effective 01/22, hereby incorporated by reference, http://www.flrules.org/Gateway/reference.asp?No=Ref-14233) and available on the Department\u2019s website at floridarevenue.com/taxes/sut. This form is provided for informational purposes only.\na. Marketplace providers who make or facilitate a substantial number of remote sales.\nb. Marketplace sellers who make a substantial number of remote sales outside of the marketplace.\nc. Remote sellers, as defined in Rule 12A-1.103, F.A.C.\n(4) Registration of transient accommodations.\n(a) For purpose of this rule, a \u201ctransient accommodation\u201d shall have the same meaning as that term is defined in paragraph (3)(f) of Rule 12A-1.061, F.A.C.\n(b)1. Any person exercising a taxable privilege of engaging in the business of renting, leasing, letting, or granting licenses to others to use transient accommodations is required to register as a dealer and obtain a separate dealer\u2019s certificate of registration for each place of business where transient accommodations are provided.\n2. The agent, representative, or management company for a time-share resort which rents, leases, lets, or grants licenses to others to use time-share periods under written agreement(s) with time-share period owners is presumed to be the dealer who is required to be registered. The agent, representative, or management company may collectively register the time-share units, even if the agent, representative, or management company may not rent, lease, let, or grant licenses to use to the transient public for each and every time-share period at such resort.\n(c)1. Any person who exclusively enters into a bona fide written lease, as provided in subsection (17) of Rule 12A-1.061, F.A.C., for continuous residence for periods longer than six months to lease, let, rent, or grant a license to others to use, occupy, or enter upon any transient accommodation is NOT required to register with the Department.\n2. Any transient accommodation that is leased under the terms of a bona fide written agreement for continuous residence for longer than six months in duration is NOT required to be registered with the Department by the owner or the owner\u2019s representative.\n(d) Any agent, representative, or management company may collectively register transient accommodations, including timeshare units, under the following", "start_char_idx": 1366106, "end_char_idx": 1370125, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "aab09ea6-3915-4be2-be75-705e44b16f48": {"__data__": {"id_": "aab09ea6-3915-4be2-be75-705e44b16f48", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5c311de8-fbdb-4d9f-9c9d-6ef6d09f748b", "node_type": null, "metadata": {}, "hash": "ef9b9236829800f3736f8cf945d55700efef3b525a26eb724ab193eac94b8c59"}, "3": {"node_id": "dda8653a-d941-4a56-8f0f-37ce7b8d0f37", "node_type": null, "metadata": {}, "hash": "5e10dc3a8f95a4b0e0f6ac2cb936a412bbc97b58745e295e3fefe001493bee94"}}, "hash": "59f6b0401c582f1e49e9c9696e3ea0102bb342434ef4b64d684da8c6f60867bd", "text": "may collectively register transient accommodations, including timeshare units, under the following conditions:\n1. The agent, representative, or management company holds a valid dealer\u2019s certificate of registration for each place of business;\n2. The agent, representative, or management company is authorized by means of a written agreement with the property owner to collect rental charges or room rates due on any transient accommodations; and,\n3. The written agreement contains the following provisions acknowledged by the property owner:\na. The property owner is ultimately liable for any sales tax due the State of Florida on rentals, leases, lets, or licenses to use the owner\u2019s property; and,\nb. In the event that the State is unable to collect any taxes, penalties, and interest due from the rental, lease, let, or license to use the owner\u2019s property, a warrant for such uncollected amount will be issued and will become a lien against the owner\u2019s property until satisfied.\n(e)1. To collectively register transient accommodations that are located in a single county, the agent, representative, or management company holding a dealer\u2019s certificate of registration may file an Application for Collective Registration of Living or Sleeping Accommodations (Form DR-1C, incorporated by reference in Rule 12A-1.097, F.A.C.). A separate Form DR-1C is required for each county.\n2. The agent or management company must provide the following information for each property, other than a time-share unit, which is to be collectively registered:\na. Property owner\u2019s name;\nb. Property owner\u2019s federal identification number, social security number, or individual taxpayer identification number;\nc. Property owner\u2019s mailing address;\nd. Location address of each property; and,\ne. An indication of whether the property is located within a city\u2019s limits.\n3. The agent or management company must provide the following information for each time-share unit, which is to be collectively registered:\na. Designation of the time-share unit;\nb. Time-share unit\u2019s location address; and,\nc. An indication of whether the time-share unit is located within a city\u2019s limits.\n4. In lieu of completing all required information on Form DR-1C for each unregistered property or time-share unit, all information required for each property or time-share unit may be submitted to the Department in a schedule attached to the completed \u201cAgent/Representative/Management Company Sales and Use Tax Registration Information\u201d section of Form DR-1C.\n5. A certificate of registration will be issued to the property owner for each property that is not a time-share unit and mailed to the agent\u2019s address. For time-share units, a certificate of registration will be issued and mailed to the agent or management company.\n6. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida\u2019s taxes. Social security numbers obtained for tax administration purposes are confidential under Sections 213.053 and 119.071, F.S., and are not subject to disclosure as public records. Collection of an individual\u2019s social security number is authorized under state and federal law. Visit the Department\u2019s website at www.floridarevenue.com and select \u201cPrivacy Notice\u201d for more information regarding the state and federal law governing the collection, use, or release of social security numbers, including authorized exceptions.\n(5) Registration of exhibitors.\n(a) For purposes of this rule, the following definitions are provided:\n1. An \u201cexhibitor\u201d means a person who enters into a written agreement authorizing the display by that person of tangible personal property or services at a convention or trade show.\n2. A \u201ctrade show or convention\u201d is a meeting of limited duration of individuals with organizational ties or similar interests, one of the purposes of which is the displaying of products or services or sharing information on them, without a major purpose of making retail sales of tangible personal property.\n3. A \u201csale\u201d is as defined in Section 212.02(15), F.S.\n4. A \u201cretail sale\u201d is as", "start_char_idx": 1370111, "end_char_idx": 1374213, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dda8653a-d941-4a56-8f0f-37ce7b8d0f37": {"__data__": {"id_": "dda8653a-d941-4a56-8f0f-37ce7b8d0f37", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "aab09ea6-3915-4be2-be75-705e44b16f48", "node_type": null, "metadata": {}, "hash": "59f6b0401c582f1e49e9c9696e3ea0102bb342434ef4b64d684da8c6f60867bd"}, "3": {"node_id": "5870e128-b107-4fa5-a4f0-b8973202f122", "node_type": null, "metadata": {}, "hash": "451cc4721bee980799a57ecf4dee9ce3dc6bd6e31c1ed477a33e26b633594f38"}}, "hash": "5e10dc3a8f95a4b0e0f6ac2cb936a412bbc97b58745e295e3fefe001493bee94", "text": "F.S.\n4. A \u201cretail sale\u201d is as defined in Section 212.02(14), F.S.\n(b) Any exhibitor who displays tangible personal property or services at a convention or trade show is required to register as a dealer and collect and remit tax on sales of taxable property or services subject to Florida sales tax when:\n1. The written agreement authorizes an exhibitor to make retail sales in this state of taxable tangible personal property or services;\n2. The written agreement authorizes an exhibitor to make remote sales, pursuant to Section 212.0596, F.S.; or\n(c) An exhibitor who does not carry on any other activity in Florida that requires registration is NOT required to register as a dealer to collect sales tax when:\n1. The written agreement prohibits the sale of taxable tangible personal property or taxable services; or\n2. The written agreement provides that the exhibitor shall only make sales for the purposes of resale and the exhibitor obtains a copy of the purchaser\u2019s Annual Resale Certificate, as provided in Rule 12A-1.039, F.A.C.\n(6) Cash deposits, surety bonds, or letters of credit. The Department will utilize the criteria in this subsection when it requires a cash deposit, surety bond, or irrevocable letter of credit as a condition to any person obtaining or retaining a dealer\u2019s certificate of registration. Nothing in this subsection prohibits the Department from pursuing any other authorized means to collect a tax or fee liability. Nothing in this subsection requires the Department to permit the posting of a cash deposit, surety bond, or irrevocable letter of credit instead of revoking or refusing to issue a dealer\u2019s certificate of registration. This subsection does not apply to a person currently in compliance with a written agreement with the Department regarding its tax or fee liabilities and obligations.\n(a) Definitions. For the purposes of this subsection:\n1. The word \u201csecurity\u201d means cash deposits, surety bonds, or irrevocable letters of credit. Bonds required under this subsection must be issued by a surety company authorized to do business in this state as a surety. Irrevocable letters of credit must be issued by a bank authorized to do business in the state as a bank and must be engaged by a bank as an agreement to honor demands for payment.\n2. \u201cTax or fee liability\u201d means any liability for any of the following taxes or fees, penalty, or interest:\na. Any sales or use tax, discretionary sales surtax, or local option tax imposed under Chapter 212, F.S.;\nb. Any tourist development tax levied under Section 125.0104, F.S., or tourist impact tax levied under Section 125.0108, F.S.;\nc. The rental car surcharge levied under Section 212.0606, F.S.;\nd. Any solid waste fee, such as the new tire fee levied under Section 403.718, F.S., or the lead-acid battery fee levied under Section 403.7185, F.S.;\ne. The motor vehicle warranty fee levied under Section 681.117, F.S.;\nf. Any penalty or interest imposed under Section 212.12(2) or 213.235, F.S.; \n(b) Qualifying Events. Security will be required when the Department determines that any of the following qualifying events apply:\n1. The person owns or manages a business that has no permanent business location in Florida and there is evidence that the person will fail to remit taxes to the state;\n2. The person operates from a temporary location in Florida for less than six months in any consecutive twelve-month period, and there is evidence that the person will fail to remit taxes to the state;\n3. The person has had a previous certificate of registration revoked;\n4. The person failed to comply with the provisions of a judgment, settlement agreement, closing agreement, stipulated payment agreement, or consent agreement entered into with the Department;\n5. A warrant is currently unsatisfied in whole or in part;", "start_char_idx": 1374278, "end_char_idx": 1378090, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5870e128-b107-4fa5-a4f0-b8973202f122": {"__data__": {"id_": "5870e128-b107-4fa5-a4f0-b8973202f122", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "dda8653a-d941-4a56-8f0f-37ce7b8d0f37", "node_type": null, "metadata": {}, "hash": "5e10dc3a8f95a4b0e0f6ac2cb936a412bbc97b58745e295e3fefe001493bee94"}, "3": {"node_id": "82fc42b5-d31b-42b8-8211-b69121326988", "node_type": null, "metadata": {}, "hash": "279f19ca9c66c78dfded8909b53ec690a87778c25cccb8ddd1ee21443d6bf5dc"}}, "hash": "451cc4721bee980799a57ecf4dee9ce3dc6bd6e31c1ed477a33e26b633594f38", "text": "A warrant is currently unsatisfied in whole or in part; or\n6. The person is seeking an additional registration and has an outstanding liability of $2,500 or more.\n(c) Security Amount Determination.\n1. When the Department requires a person with an existing certificate of registration to post security, the required security will be equal to the person\u2019s total estimated tax or fee liability, as determined by the Department, for the preceding twelve calendar months, plus the person\u2019s outstanding tax or fee liability.\n2. When the Department requires a person applying for a new certificate of registration to post security, the following criteria will be used to determine the amount required, unless the specific facts and circumstances warrant a higher amount not to exceed the sum of the person\u2019s total estimated tax or fee liability, as determined by the Department, for twelve calendar months, plus the person\u2019s outstanding tax or fee liability:\na. If the person is or will be:\n(I) A monthly filer, security equal to six months\u2019 estimated tax or fee liability will be required.\n(II) A quarterly filer, security equal to nine months\u2019 estimated tax or fee liability will be required.\n(III) A semiannual or annual filer, security equal to one year of the estimated tax or fee liability will be required.\nb. When considering specific facts and circumstances to determine if additional security will be required under this subparagraph, the Department will consider:\n(I) The value of the person\u2019s real property holdings in Florida;\n(II) The value of the person\u2019s assets in Florida, including the liquidity or mobility of the assets; or\n(III) Outstanding money judgments against the person.\n(d) Procedural Issues Regarding the Security Requirement.\n1. When the Department determines that security is required as a condition to obtaining a dealer\u2019s certificate of registration, it will send written notice of intent to deny registration to the person at the person\u2019s last known address as it appears in the Department\u2019s records. When the Department determines that security is required as a condition to retaining a dealer\u2019s certificate of registration, it will send a notice of intent to revoke registration to the person at the person\u2019s last known address as it appears in the Department\u2019s records. The person must either post security or send a written request for a conference to the Department. The security or written request for a conference must be received by the Department within 30 consecutive calendar days after the date of the notice.\n2.a. A request for a conference must be made directly to the office designated in the notice and must:\n(I) State the reasons for objecting to the requirement to post security;\n(II) Request an informal conference with the Department regarding the requirement to post security;\n(III) Include a copy of the notice informing the person of the requirement to post security; and,\n(IV) Be mailed, hand delivered, or faxed to the office address or fax number provided in the notice of the requirement to post security.\nb. Requests postmarked, hand delivered, or faxed more than 30 consecutive calendar days after the date of issuance of the notice will be deemed late filed and shall result in the forfeiture of the person\u2019s right to such conference, unless the person has timely secured a written extension of time within which to file a request for a conference.\nc. An extension of time in which to request a conference may be secured by mailing, hand delivering, or faxing a written request to the office designated in the notice. Each extension of time will be for 30 consecutive calendar days. Within a 30 consecutive calendar day extension period, the person may submit a request in writing to the office designated in the notice for an additional 30 consecutive calendar day extension within which to request a conference.\nd. Failure to mail, hand deliver, or fax a written request for a conference or a written request for an additional 30 consecutive calendar day extension within a pending extension period shall result in forfeiture of the right to such conference.\ne. If a conference is requested, it will be held at the earliest convenience of both the person and the Department, but it will", "start_char_idx": 1378069, "end_char_idx": 1382314, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "82fc42b5-d31b-42b8-8211-b69121326988": {"__data__": {"id_": "82fc42b5-d31b-42b8-8211-b69121326988", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5870e128-b107-4fa5-a4f0-b8973202f122", "node_type": null, "metadata": {}, "hash": "451cc4721bee980799a57ecf4dee9ce3dc6bd6e31c1ed477a33e26b633594f38"}, "3": {"node_id": "b57f3b71-95c8-48f9-97f4-1d1b3fb43e66", "node_type": null, "metadata": {}, "hash": "232ebc9ea326ca844b3760ba07fd7e4e6883ebefa0b6621a698776f070bff04b"}}, "hash": "279f19ca9c66c78dfded8909b53ec690a87778c25cccb8ddd1ee21443d6bf5dc", "text": "be held at the earliest convenience of both the person and the Department, but it will not be held more than 60 consecutive calendar days after the notice, unless specifically agreed to in writing by the Department.\nf. If a request for a conference is not timely made, the right to seek a conference is waived.\ng. The 30 consecutive calendar days provided for requesting a conference may be waived by the person to expedite resolution of the issue.\nh. The person has the right to request an administrative hearing, to be conducted in accordance with Section 120.57, F.S. and Rule Chapter 28-106, F.A.C., if the notice of the requirement to post security becomes final. For this purpose, the Department\u2019s notice will become final if:\n(I) An agreement is not reached after the informal conference;\n(II) A written request for a conference or a written request for an extension of time for requesting a conference is not timely filed; or\n(III) The right to an informal conference is waived.\n3. If the person fails to post security or to secure review of the requirement to post security, the Department will deny the application for a certificate of registration, will revoke any existing certificate, and request that the Department of Legal Affairs proceed by injunction to prevent such person from doing business in the state until the appropriate security is posted.\n4. Any security posted under this subsection must solely benefit the Florida Department of Revenue, and must be conditioned upon the timely compliance with the person\u2019s tax or fee liability and the terms and conditions of any compliance agreement entered into between the person and the Department.\n5. Any person posting security in the form of a cash deposit must complete a Certificate of Cash Deposit or Cash Bond (Form DR-17A, incorporated by reference in Rule 12A-1.097, F.A.C.). Suggested formats for the irrevocable letter of credit and the surety bond are available on the Department\u2019s website www.floridarevenue.com.\n6. An irrevocable letter of credit must contain an expiration date that is at least eighteen months after the stated date of issuance.\n7. An irrevocable letter of credit or surety bond must contain a provision that requires the issuing bank or surety company to notify the Department of the expiration or termination of the irrevocable letter of credit or surety bond by certified mail at least 60 days prior to the expiration or termination.\n8. If security is still required under this subsection and an irrevocable letter of credit or surety bond expires or is terminated without substitution, the Department will revoke the applicable person\u2019s existing certificate and request that the Department of Legal Affairs proceed by injunction to prevent such person from doing business in the state until substitute security is posted.\n9. No interest will be paid by the state to any person for the deposit of any security under this subsection.\n(e) Insufficiency of Security. If the Department determines that the amount of any existing security is insufficient to ensure payment of the amount of the tax or fee liability, penalties, and interest for which the person is or may become liable, or if the amount of the security is reduced or released whether by judgment rendered or by use of the security to pay the delinquent tax or fee liability, penalties, or interest, the Department will provide written notification to the person of the revised amount of security required. The person is required to file an additional security in the amount required by the Department, or request a conference within 30 consecutive calendar days, failing which the Department will revoke any existing registration. If a new security is furnished, the Department, as appropriate, will cancel, surrender, or discharge the previous security, for which the new security is substituted.\n(f) Security Duration. If the person complies with its tax or fee liability for a period of twelve consecutive months, upon written request, the Department will release the surety bond or irrevocable letter of credit. A person requesting the return of a cash deposit must file Form DR-29, Application for Release or Refund of Security (incorporated by reference in Rule 12A-1.097, F.A.C.). If the person ceases operation of the business", "start_char_idx": 1382290, "end_char_idx": 1386587, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b57f3b71-95c8-48f9-97f4-1d1b3fb43e66": {"__data__": {"id_": "b57f3b71-95c8-48f9-97f4-1d1b3fb43e66", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "82fc42b5-d31b-42b8-8211-b69121326988", "node_type": null, "metadata": {}, "hash": "279f19ca9c66c78dfded8909b53ec690a87778c25cccb8ddd1ee21443d6bf5dc"}, "3": {"node_id": "da354dbb-b863-4f80-bdc2-c3f40e9b552f", "node_type": null, "metadata": {}, "hash": "488782eb7dd6284773a113f8edd399d9ae45c4e8319ea9ca78c7071c6e9c8285"}}, "hash": "232ebc9ea326ca844b3760ba07fd7e4e6883ebefa0b6621a698776f070bff04b", "text": "F.A.C.). If the person ceases operation of the business during the time the security is being held by the Department, a written request must be made within 90 days of ceasing operations, requesting the return of the deposit or release of the surety bond or irrevocable letter of credit. The Department will offset any reimbursements of security under this subsection against any outstanding tax or fee liability of the person.\n(g) Delinquent Payments. If any person is delinquent more than 30 days in the payment of its tax or fee liability, the Department will initiate an action to seek release of moneys from the security held by the Department.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 119.071(5), 212.03(1), (2), 212.04(4), 212.0596, 212.05965, 212.06(2), 212.14(4), 212.16(1), (2), 212.18(3) FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 3-21-77, 5-10-77, 10-18-78, Formerly 12A-1.60, Amended 6-10-87, 1-2-89, 11-12-90, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 4-2-00, 6-19-01, 10-2-01(1), 10-2-01(1), 8-1-02, 4-17-03, 6-12-03, 6-4-08, 9-1-09, 6-14-10, 6-28-10 (6), 6-28-10 (3), 7-28-15, 1-17-18, 3-25-20, 6-14-22.\n12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations.\n(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., any tourist development tax imposed under Section 125.0104, F.S., or any tourist impact tax imposed under Section 125.0108, F.S.\n(2) Except as provided in paragraphs (a) through (d), every person is exercising a taxable privilege when engaging in the business of renting, leasing, letting, or granting licenses to others to use transient accommodations, unless the rental charges or room rates are specifically exempt.\n(a) Owners or operators of migrant labor camps, as defined in Section 212.03(7)(d), F.S., and housing authorities that are specifically exempt under Section 423.02, F.S., are not exercising a taxable privilege when in the business of renting, leasing, letting, or granting licenses to others to use, occupy, or enter upon such facilities and are not required to register with the Department.\n(b) Any person who exclusively enters into a bona fide written lease, as provided in subsection (17), for continuous residence for periods longer than six months to lease, let, rent, or grant a license to others to use, occupy, or enter upon any transient accommodation is not required to register with the Department.\n(c) Institutions designed and operated primarily for the care of persons who are ill, aged, infirm, mentally or physically incapacitated or for any reason dependent upon special care or attention are not providing transient accommodations to the patient, as provided in Section 212.03, F.S., and are not required to register with the Department. Charges made for living accommodations to the patients in such facilities are not subject to the tax imposed under Section 212.03, F.S. Charges made for transient accommodations to any person other than the patient by the institution are subject to tax under the provisions of this rule and any institution that makes such charges is required to register with the Department.\n(d) Day nurseries, kindergartens, and church-operated or other custodial camps that primarily provide professional and personal", "start_char_idx": 1386612, "end_char_idx": 1390085, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "da354dbb-b863-4f80-bdc2-c3f40e9b552f": {"__data__": {"id_": "da354dbb-b863-4f80-bdc2-c3f40e9b552f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b57f3b71-95c8-48f9-97f4-1d1b3fb43e66", "node_type": null, "metadata": {}, "hash": "232ebc9ea326ca844b3760ba07fd7e4e6883ebefa0b6621a698776f070bff04b"}, "3": {"node_id": "7c59a7a2-2e96-4b44-8d11-147eb7530500", "node_type": null, "metadata": {}, "hash": "bdd1d203f8fa657af8259b8e44d3cc1cce669cd9a9caaf43670657a1d9e1e602"}}, "hash": "488782eb7dd6284773a113f8edd399d9ae45c4e8319ea9ca78c7071c6e9c8285", "text": "and church-operated or other custodial camps that primarily provide professional and personal supervisory and instructional services are not required to register with the Department or collect tax on their charges for lodging to the students or campers.\n(3) Definitions. For the purposes of this rule, the following terms are defined:\n(a) \u201cBedding\u201d means a mattress, box spring, bed frame, pillows and bed linens, as well as sleeper type couches, futons, and day beds. \u201cBedding\u201d also includes roll-a-way beds, baby cribs, and portable baby cribs. This list is not intended to be an exhaustive list.\n(b) \u201cConsumables\u201d means tangible personal property that is used, consumed, or expended by guests or tenants when occupying transient accommodations, such as soap, toilet paper, tissues, shower caps, shaving kits, shoe mitts, shampoo, lotions, mouthwash, matches, laundry bags, swimming suit wrappers, pens, stationery, calendars, toothpaste, toothbrushes, newspapers, postcards, guides for guests, books, mints, travel packets, and sewing kits. This list is not intended to be an exhaustive list.\n(c) \u201cFixtures\u201d means and includes items that are an accessory to a building, other structures, or land and that do not lose their identity as accessories when installed, but that do become permanently attached to realty. An example of a \u201cfixture\u201d is an in-room safe that is installed within a transient accommodation, whether in the wall or bolted to the floor.\n(d) \u201cFurnishings\u201d means and includes any moveable article or piece of equipment that is provided as a normal accessory to a particular transient accommodation. Some examples of items that would constitute a \u201cfurnishing,\u201d if the item was a normal accessory to a particular transient accommodation, are furniture, ironing boards, irons, hair dryers, televisions, video cassette recorders (VCRs), remote controls for televisions or VCRs, microwave ovens, toasters, or coffee makers. This list is not intended to be an exhaustive list.\n(e) \u201cRental charges or room rates\u201d means the total consideration received solely for the use or possession, or the right to the use or possession, of any transient accommodation. See subsection (4) of this rule.\n(f) \u201cTransient accommodation\u201d means each living quarter or sleeping or housekeeping accommodation in any hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, quadraplex, condominium), roominghouse, tourist or mobile home court (e.g., trailer court, motor court, recreational vehicle camp, fish camp), single family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, condominium parcel, timeshare resort, mobile home, or any other house, boat that has a permanent, fixed location at a dock and is not operated on the water away from the dock by the tenant (e.g., houseboat permanently moored at a dock, but not including cruise liners used in their normal course of business), vehicle, or other structure, place, or location held out to the public to be a place where living quarters or sleeping or housekeeping accommodations are provided to transient guests for consideration. Each room or unit within a multiple unit structure is an accommodation.\n(4) Rental charges or room rates.\n(a) Rental charges or room rates for the use or possession, or the right to the use or possession, of transient accommodations are subject to tax, whether received in cash, credits, property, goods, wares, merchandise, services, or other things of value.\n(b)1. Rental charges or room rates include any charge or surcharge to guests or tenants for the use of items or services that is required to be paid by the guest or tenant as a condition of the use or", "start_char_idx": 1390051, "end_char_idx": 1393750, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7c59a7a2-2e96-4b44-8d11-147eb7530500": {"__data__": {"id_": "7c59a7a2-2e96-4b44-8d11-147eb7530500", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "da354dbb-b863-4f80-bdc2-c3f40e9b552f", "node_type": null, "metadata": {}, "hash": "488782eb7dd6284773a113f8edd399d9ae45c4e8319ea9ca78c7071c6e9c8285"}, "3": {"node_id": "b2829e1f-6ec0-4e69-8504-b693766f3973", "node_type": null, "metadata": {}, "hash": "89f67ed4db4680692a7e124ea9d589fa73b3b10a4625196c36b976bb404f7294"}}, "hash": "bdd1d203f8fa657af8259b8e44d3cc1cce669cd9a9caaf43670657a1d9e1e602", "text": "that is required to be paid by the guest or tenant as a condition of the use or possession, or the right to the use or possession, of any transient accommodation. Such charges or surcharges are included even when the charges to the transient guest are:\na. Separately itemized on a guest\u2019s or tenant\u2019s bill, invoice, or other tangible evidence of sale; or\nb. Made by the owner or the owner\u2019s representative to the guest or tenant for items or services provided by a third party.\n2. Rental charges or room rates do not include charges or surcharges to guests or tenants for the use of items or services for transient accommodations when:\na. The charges or surcharges are separately itemized on a guest\u2019s or tenant\u2019s bill, invoice, or other tangible evidence of sale; and,\nb. The items or services are withheld when a guest or tenant refuses to pay the charge or surcharge.\n3. Rental charges or room rates include charges or surcharges for the use of items or services when all guests or tenants receive the use of such items or services. Such charges or surcharges are subject to tax even though the charges to an individual guest or tenant may be adjusted to waive the charge or surcharge or the charges are separately itemized on a guest\u2019s or tenant\u2019s bill, invoice, or other tangible evidence of sale. Any waiver of a charge or surcharge to an individual guest or tenant is considered an adjustment to the rental charges or room rates for transient accommodations.\n4.a. Example: A guest rents a room in a resort hotel that charges each guest a $5 resort fee to receive daily newspapers and use of its health club facilities. When a guest objects to the fee, the hotel will waive the fee for that individual guest. All guests receive the newspaper and may use the health club facilities, whether or not the guest pays the fee. The $5 resort fee charged by the resort hotel to its guests is included in the room rates subject to tax. When the resort hotel waives the fee for an individual guest, the waiver of the fee is considered an adjustment to the room rate.\nb. Example: A guest rents a beach cottage for three months. The owner of the cottage requires the cottage to be cleaned by Company X and separately itemizes the cleaning services on the guest\u2019s bill. Because the charges for the cleaning services provided by Company X are required to be paid as a condition for the right to use the beach cottage, the charges are included in the rental charges and are subject to tax. The charges are subject to tax even though the cleaning services are provided by a third party and the charges are separately stated on the guest\u2019s bill.\nc. Example: A guest rents a condominium unit from the unit owner for two weeks. If a guest wants daily cleaning services, the owner will arrange for these services, but does not require the guest to purchase the additional services. The unit owner separately itemizes the additional maid services on the guest\u2019s bill. Because the additional maid services are not a requirement for the right to use the condominium unit and the guest does not receive the services without payment for the services, the charges are not included in the amount of taxable rental charges.\n(c)1. Rental charges or room rates include any charge or surcharge to a guest or tenant for gratuities, tips, or similar charges except when:\na. The charge is separately stated as a gratuity, tip, or similar charge on a guest\u2019s or tenant\u2019s bill, invoice, or other tangible evidence of sale; and,\nb. The owner or owner\u2019s representative does not receive, either directly or indirectly, any monetary benefit from any such gratuity, tip, or similar charge.\n2. Any fee imposed by a credit card company on the owner or owner\u2019s representative is not construed as the retention of such monies by the owner or owner\u2019s representative.\n(d) Charges or fees for the processing of a registration application or other application for approval to rent, lease, let, or license a", "start_char_idx": 1393771, "end_char_idx": 1397734, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b2829e1f-6ec0-4e69-8504-b693766f3973": {"__data__": {"id_": "b2829e1f-6ec0-4e69-8504-b693766f3973", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7c59a7a2-2e96-4b44-8d11-147eb7530500", "node_type": null, "metadata": {}, "hash": "bdd1d203f8fa657af8259b8e44d3cc1cce669cd9a9caaf43670657a1d9e1e602"}, "3": {"node_id": "3b841725-e16e-486b-8952-8f8987a81838", "node_type": null, "metadata": {}, "hash": "08b91d5f76b2f73240da474ef83ff7a5fda88a371cbaf6625bb9d40826fdc88a"}}, "hash": "89f67ed4db4680692a7e124ea9d589fa73b3b10a4625196c36b976bb404f7294", "text": "a registration application or other application for approval to rent, lease, let, or license a particular transient accommodation are not subject to tax, unless the charges are used to offset or reduce rental charges or room rates that are charged to a guest or tenant who has been approved to rent, lease, let, or license that accommodation.\n(e) Rental charges or room rates include assessments required to be paid by a guest or tenant to the owner, the owner\u2019s representative, or the owner\u2019s designated payor, under the terms of an agreement for the use or possession, or the right to the use or possession, of transient accommodations. Such assessments may include charges for maintenance fees, membership dues, or similar charges.\n(f) Owners or owners\u2019 representatives of transient accommodations who provide transient accommodations to guests or tenants for no consideration, as provided in paragraph (a), are not required to collect tax from the guest or tenant or pay tax on the value of the accommodation.\n(g) Separately itemized charges or surcharges, as provided in this section, to guests or tenants for tangible personal property or services that must be included in the taxable rental charges or room rates under the provisions of this rule are not also subject to tax as the sale, rental, lease, or license to use tangible personal property or the sale of taxable services when sold to a guest or tenant. See subsection (5) for use tax due on such taxable tangible personal property or services.\n(h) The following is a non-inclusive list of charges separately itemized on a guest\u2019s or tenant\u2019s bill, invoice, or other tangible evidence of sale that are NOT rental charges or room rates for transient accommodations:\n1. Charges for communications services. See Rule Chapter 12A-19, F.A.C.\n2. Meals and beverages, whether served in the guest\u2019s or tenant\u2019s accommodation or served at a restaurant, and charged to the guest\u2019s accommodation bill. See Rule 12A-1.0115, F.A.C.\n3. Food, drinks, and other items, such as combs, shampoo, playing cards, aspirin, or similar items purchased through a device (refrigerator) located within a guest\u2019s or tenant\u2019s accommodation. See Rule 12A-1.044, F.A.C.\n4. Charges for the use of safes or safety deposit boxes located at an establishment\u2019s registration desk.\n5. Charges, fines, or damage fees for lost or damaged items, such as room keys, towels, linens, dishes, silverware, or other similar items.\n6. Charges for admissions, such as golf, tennis, or cultural events, billed to a guest\u2019s or tenant\u2019s accommodation bill. See Rule 12A-1.005, F.A.C.\n7. Charges for transportation services. See Rule 12A-1.045, F.A.C.\n8. Laundry services charged to a guest\u2019s or tenant\u2019s accommodation bill. See Rule 12A-1.023, F.A.C.\n9. Valet service charged to a guest\u2019s or tenant\u2019s accommodation bill.\n10. Merchandise packaging or delivery service charged to a guest\u2019s or tenant\u2019s accommodation bill, such as flower delivery services or charges for packaging and delivering items for shipment under the direction of the guest or tenant. See Rule 12A-1.047, F.A.C.\n11. Charges for areas that are not used as transient accommodations, such as sample and display rooms, auditoriums, office space, or garage space. See Rules 12A-1.070 and 12A-1.073, F.A.C.\n12. Charges for the storage of mobile homes, travel trailers, motor homes, or recreational vehicles.\n13. Assessments for maintenance and other expenses of the property charged by a corporation to a stockholder who resides in an apartment house.\n14. Service", "start_char_idx": 1397717, "end_char_idx": 1401258, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3b841725-e16e-486b-8952-8f8987a81838": {"__data__": {"id_": "3b841725-e16e-486b-8952-8f8987a81838", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b2829e1f-6ec0-4e69-8504-b693766f3973", "node_type": null, "metadata": {}, "hash": "89f67ed4db4680692a7e124ea9d589fa73b3b10a4625196c36b976bb404f7294"}, "3": {"node_id": "90af1d47-962a-4523-a881-d0bbe2593180", "node_type": null, "metadata": {}, "hash": "e63959f1603df5a10b1bc880b6fea1a83edf6f24acd950cb911e415b39934285"}}, "hash": "08b91d5f76b2f73240da474ef83ff7a5fda88a371cbaf6625bb9d40826fdc88a", "text": "corporation to a stockholder who resides in an apartment house.\n14. Service charges paid by owners of apartments or units in a condominium or cooperatively owned apartment house.\n(5) Purchases by owners or owners\u2019 representatives of transient accommodations.\n(a) The purchase of beddings, furnishings, fixtures, toiletries, consumables, taxable maid and cleaning services, and similar items or other taxable services by owners or owners\u2019 representatives of transient accommodations is subject to tax, except as provided in paragraph (b). The purchase of these items and services is not subject to the tourist development tax, as provided in Section 125.0104, F.S., the tourist impact tax, as provided in Section 125.0108, F.S., or the convention development taxes, as provided in Section 212.0305, F.S.\n(b) Owners or owners\u2019 representatives may purchase or lease tangible personal property without paying tax only when the taxable property is:\n1. Purchased exclusively for resale or re-rental as provided in subsection 12A-1.071(2), F.A.C.; and,\n2. Charges to the guest or tenant for the purchased or leased property are not required under the provisions of this rule to be included in the taxable amount of rental charges or room rates. See subsection 12A-1.071(2), F.A.C.\n(6) Deposits, prepayments, and reservation vouchers.\n(a) The following deposits or prepayments paid by guests or tenants to the owner or owner\u2019s representative of transient accommodations are not rental charges or room rates and are not subject to tax:\n1.a. Deposits or prepayments that are required to be paid to secure a potential guest or tenant the right to rent, lease, let, or license a transient accommodation by a time certain. Such deposits do not guarantee the transient guest or tenant the use or possession, or the right to the use or possession, of transient accommodations.\nb. Example: A potential tenant reserves a beach house for a specific week from a management company. The management company requires a $100 reservation deposit to hold the beach house until a time certain, such as 6:00 p.m., the first night of the reserved week. The tenant is unable to use the beach house for the reserved week, but fails to cancel the reservation with the management company. The management company retains the $100 deposit. Because the $100 charge does not provide the tenant the right to the use of the beach house, the $100 deposit is not subject to tax.\nc. Example: A potential guest makes reservations at a hotel for a designated night. The hotel requires a deposit equal to the room rate to hold a room until a time certain, such as 6:00 p.m., on the designated night. The guest does not arrive at the hotel and fails to cancel the reservation. The hotel retains the deposit. Because payment of the deposit did not provide the potential guest the right to the use of the room and the hotel did not collect any tax from the potential guest, the room deposit is not subject to tax.\n2.a. Security deposits that are refundable at the expiration of any agreement for the use or possession, or the right to the use or possession, of a transient accommodation, unless the security deposits are withheld by the owner or owner\u2019s representative and applied to unpaid rental charges or room rates at the expiration of the agreement.\nb. \u201cSecurity Deposits,\u201d for purposes of this rule, means any refundable deposit by any guest or tenant with the owner or owner\u2019s representative of transient accommodations as security for full and faithful performance by the guest or tenant of the terms of any agreement for the use or possession, or the right to the use or possession, of a transient accommodation, including damages to the accommodation. Security deposits are refundable, unless the guest or tenant has caused damage or injury to the property or has breached the terms of the", "start_char_idx": 1401274, "end_char_idx": 1405127, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "90af1d47-962a-4523-a881-d0bbe2593180": {"__data__": {"id_": "90af1d47-962a-4523-a881-d0bbe2593180", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3b841725-e16e-486b-8952-8f8987a81838", "node_type": null, "metadata": {}, "hash": "08b91d5f76b2f73240da474ef83ff7a5fda88a371cbaf6625bb9d40826fdc88a"}, "3": {"node_id": "bf88609d-141c-471b-93e3-efa455fd4aa0", "node_type": null, "metadata": {}, "hash": "2afbe6cb881c7b021a4f14b55167270ab23ac81f9eaaa2ef6dd298d107d37209"}}, "hash": "e63959f1603df5a10b1bc880b6fea1a83edf6f24acd950cb911e415b39934285", "text": "tenant has caused damage or injury to the property or has breached the terms of the agreement.\nc. Example: To lease an apartment for three months, the owner requires the tenant to pay a security deposit equal to one month\u2019s rental charge. The apartment is damaged during the lease period, and the security deposit is retained by the owner at the end of the rental period. The security deposit is not subject to tax when collected, or when retained at the end of the rental period, by the owner.\n(b) Rental charges or room rates include deposits or prepayments that guarantee the guest or tenant the use or possession, or the right to the use or possession, of transient accommodations during a specified rental period under the provisions of an agreement with the owner or owner\u2019s representative of transient accommodations. The owner or owner\u2019s representative is required to provide transient accommodations to any guest or tenant that enters into such an agreement and pays the required prepayment or deposit, even when the guest or tenant does not occupy the accommodation.\n1. Example: A potential tenant enters into an agreement with the owner of a condominium unit to reserve the unit for a specified week. In exchange for the required deposit, the tenant is guaranteed that the unit will be available for use during the specified week. The tenant is permitted to cancel the reservations and receive a full refund of the required deposit provided that the cancellation is received 48 hours prior to the scheduled arrival date. The tenant makes the required prepayment by issuing a credit card authorization for the amount of the weekly rental charges. Even though the tenant is unable to use the unit during the specified week, the tenant fails to cancel the reservation. The condominium owner charges the tenant\u2019s credit card for the unit. The weekly rental charges paid by the tenant for the condominium unit is subject to tax, even though the tenant does not use the unit.\n2. Example: A hotel guarantees that it will provide room accommodations on a designated date to potential guests that make reservations and pay a required room deposit. To receive a refund of the required room deposit, the potential guest must cancel his or her reservations by 4:00 p.m. of the designated date. A potential guest that has made reservations and has paid the required room deposit fails to cancel the reservations and fails to arrive at the hotel on the designated date to use the reserved room accommodations. Because the potential guest fails to cancel the reservations, the guest forfeits the room deposit. Even though the guest did not occupy a room at the hotel, the forfeited room deposit is subject to tax.\n(c) Deposits or prepayments that are held by the owner or owner\u2019s representative and subsequently used to offset or reduce a guest\u2019s or tenant\u2019s rental charges or room rates are subject to tax when the transient accommodations are provided to the guest or tenant.\n(d)1. Deposits or prepayments applied to rental charges or room rates are deemed to include the applicable taxes when a guest or tenant has been put on notice that the amount of any deposit or prepayment includes any applicable taxes. See subsection (20) of this rule.\n2. Example: A potential guest reserves a hotel room for a designated night by issuing a credit card authorization for the amount of the room rate, plus applicable taxes, to the hotel. The guest does not arrive at the hotel to occupy the room, but fails to cancel the reservation. The hotel charges the guest\u2019s credit card for the room, plus applicable taxes. The hotel is required to remit the applicable taxes to the proper taxing authority.\n(e)1. \u201cReservation voucher\u201d means a voucher which entitles the purchaser to rent transient accommodations that are reserved by the seller for the purchaser at a designated location for a specified rental period and at a specified room rate or rental charge. The voucher may contain the", "start_char_idx": 1405125, "end_char_idx": 1409096, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bf88609d-141c-471b-93e3-efa455fd4aa0": {"__data__": {"id_": "bf88609d-141c-471b-93e3-efa455fd4aa0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "90af1d47-962a-4523-a881-d0bbe2593180", "node_type": null, "metadata": {}, "hash": "e63959f1603df5a10b1bc880b6fea1a83edf6f24acd950cb911e415b39934285"}, "3": {"node_id": "141243bb-85fb-40e2-8d9f-53e79c2a7852", "node_type": null, "metadata": {}, "hash": "1ee63a13f98e1c846d579d22bdf498c6e3c7f4a3deb977051d6bd26e954e47c3"}}, "hash": "2afbe6cb881c7b021a4f14b55167270ab23ac81f9eaaa2ef6dd298d107d37209", "text": "period and at a specified room rate or rental charge. The voucher may contain the following information: the designated transient accommodation; the room rate or rental charge for the accommodation; the reservation deposit, prepayment, or fee paid to the seller of the voucher; the balance of the room rate or rental charge due to the owner or owner\u2019s representative of the accommodation; and a statement regarding the applicable tax due on the room rate or rental charge. The voucher is required to be presented to the owner or owner\u2019s representative of the transient accommodations. When the voucher is presented to the owner or owner\u2019s representative, the amount of the reservation deposit, prepayment, or fee paid to the seller of the voucher is a part of the room rate or rental charge paid for the right to use the accommodation. The owner or owner\u2019s representative of the transient accommodation is required to collect and remit the applicable taxes due to the proper taxing authority on the total room rate or rental charge, including any amounts separately stated on the redeemed voucher as a reservation deposit, prepayment, or fee.\n2. The owner or owner\u2019s representative may execute a written agreement to designate the seller of the reservation voucher as the party responsible to collect and remit the applicable transient rental taxes on the portion of the room rate or rental charge for the transient accommodation collected by the seller of the voucher. Sellers of reservation vouchers who have entered into such agreements with owners or owners\u2019 representatives of transient accommodations are required to collect and remit the applicable taxes due to the proper taxing authority on the portion of the room rate or rental charge collected by such seller. The applicable taxes are to be collected at the rates imposed by the county where the transient accommodation is located. The amount of the rental charge or room rate collected by the seller of the voucher must be indicated, and the tax must be separately stated, on the reservation voucher.\n(7) Recreational resort membership agreements.\n(a) The sale of memberships in this State for the right to be a member of a recreational resort providing transient accommodations and other recreational facilities in this State is a taxable lease of transient accommodations.\n(b) Rental charges made pursuant to an agreement by which the owner or the owner\u2019s representative offers for lease the right to reserve and occupy either a general or specific type of unit or transient accommodation, usually for 1 or 2 weeks during a year for a specific number of years, are subject to tax. Tax is due on the rental charges when the charges are due, whether the charges are paid in full at the time of agreement or financed over a period of time. When the rental charges are financed over a period of time as an installment sale or deferred payment plan, tax is due when the agreement is executed. All charges required to be paid by the lessee to the owner, lessor, or the lessor\u2019s represenative under the terms of the agreement, such as maintenance fees, membership dues, or similar charges, are subject to tax at the time payment is due.\n(c)1. A typical membership agreement grants the member the right to use certain resort facilities located in Florida and the right to use certain resort facilities located outside Florida for a nominal amount or free of any charge. The agreement provides that the member has the right to stay at a resort facility for a limited number of consecutive days (usually 7 to 30 days) within any year for a designated number of years during the life of the membership. The agreement further provides that the membership fee is to be paid in full at the time of entering into the agreement, or that a partial payment be made with the remaining amount to be financed over a period of time. In addition to the initial membership fee, the agreement requires that periodic payments of maintenance fees, dues, or similar charges be made to use the facilities and to retain membership in the resort.\n2. The membership agreement in subparagraph 1. is subject to tax because the", "start_char_idx": 1409098, "end_char_idx": 1413255, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "141243bb-85fb-40e2-8d9f-53e79c2a7852": {"__data__": {"id_": "141243bb-85fb-40e2-8d9f-53e79c2a7852", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bf88609d-141c-471b-93e3-efa455fd4aa0", "node_type": null, "metadata": {}, "hash": "2afbe6cb881c7b021a4f14b55167270ab23ac81f9eaaa2ef6dd298d107d37209"}, "3": {"node_id": "58bb0a84-dab6-45a7-8b36-2780a62e4c4f", "node_type": null, "metadata": {}, "hash": "2ce3c7c7f044f3253d82e599867e63e0d8e3e45117cf2d9afbb6d0a651bea9cd"}}, "hash": "1ee63a13f98e1c846d579d22bdf498c6e3c7f4a3deb977051d6bd26e954e47c3", "text": "The membership agreement in subparagraph 1. is subject to tax because the agreement allows the member to use certain resort facilities located in this State, even though the agreement may also allow the member to use a resort\u2019s facility located outside the State of Florida, for a nominal charge, or free of any charge. The tax is to be collected by the person selling the membership on the total initial membership fee at the time the membership agreement is entered into, whether the membership is paid in full or financed over a period of time. Tax is due on all charges for maintenance fees, membership dues, or similar charges when such charges are billed to the member.\n3. Membership agreements entered into with resort facilities located outside this State that also allow a member to use resort facilities located in Florida for a nominal charge or free of charge are not subject to tax, unless the out-of-state seller of the membership allocates or distributes a portion of the proceeds to the Florida resort. Any proceeds allocated or distributed to the Florida resort are taxable. In addition, any charge made by the owner or lessor of a Florida resort to an out-of-state membership holder for the right to use its Florida resort is subject to tax.\n(d) Agreements that convey a fee interest in real property are not membership agreements as contemplated by this subsection and are not subject to sales tax.\n(8) Timeshares.\n(a) Purchase of a timeshare interest.\n1. Consideration paid for the purchase of a timeshare estate, as defined in Section 721.05, F.S., is not rent and is not subject to tax.\n2. Consideration paid for the purchase of a timeshare license, as defined in Section 721.05, F.S., is rent and is subject to tax.\n(b) Rental of a timeshare accommodation. Consideration paid for the use or occupancy of an accommodation in a timeshare property is rent and is subject to tax. Consideration paid for a regulated short-term product or a timeshare exchange is addressed below.\n(c) Regulated short-term products. Consideration paid for occupancy pursuant to a regulated short-term product, as defined in Section 721.05, F.S., is rent and is subject to tax, unless the consideration paid is applied to the purchase of a timeshare estate. Tax is due on the last day of occupancy pursuant to the regulated short-term product.\n(d) Timeshare exchange programs.\n1. A typical timeshare exchange program allows timeshare owners the right to deposit their timeshares into the exchange program pool. After depositing his or her timeshare into the exchange program pool, an owner may request the use of a different timeshare. An owner making a request will specify the type of unit desired (e.g., one-bedroom, oceanfront) and the location at which he or she would like to stay (e.g., Honolulu, Cancun, Miami), but will generally not request the use of a specific timeshare unit. A timeshare owner who joins an exchange program pays a membership fee to be a part of the exchange program. An owner also pays an exchange fee to request an exchange of a timeshare under the program. The requesting owner may also pay an upgrade fee if the exchange program determines that the requesting owner\u2019s timeshare is of a lesser value than the timeshare being requested.\n2.a. Consideration paid for the use or occupancy of an accommodation in a timeshare property by a timeshare owner to an exchange program is not subject to tax.\nb. Example: Mr. Smith purchases a two-bedroom timeshare in Orlando and becomes a member of an exchange program. Mr. Smith pays an annual membership fee of $500 to be a member of the exchange program, which must be paid whether or not Mr. Smith requests the use of another timeshare from the exchange program pool. Mr. Smith decides to vacation in Miami, and he submits an exchange request to the exchange program. As part of his exchange request, Mr. Smith specifically requests a four-bedroom timeshare unit. Mr. Smith pays a $99 exchange fee and a $250 upgrade fee to the exchange program for the four-bedroom unit. No tax is due on the membership fee,", "start_char_idx": 1413261, "end_char_idx": 1417341, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "58bb0a84-dab6-45a7-8b36-2780a62e4c4f": {"__data__": {"id_": "58bb0a84-dab6-45a7-8b36-2780a62e4c4f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "141243bb-85fb-40e2-8d9f-53e79c2a7852", "node_type": null, "metadata": {}, "hash": "1ee63a13f98e1c846d579d22bdf498c6e3c7f4a3deb977051d6bd26e954e47c3"}, "3": {"node_id": "09eb3eb2-cb7e-4979-b9b8-ccf5b8f4759d", "node_type": null, "metadata": {}, "hash": "ef7bc93294ef426f2ac8dc6e5f7d1c8cf367063693fd275d2d48e23176f08d2c"}}, "hash": "2ce3c7c7f044f3253d82e599867e63e0d8e3e45117cf2d9afbb6d0a651bea9cd", "text": "exchange program for the four-bedroom unit. No tax is due on the membership fee, the exchange fee, or the upgrade fee paid by Mr. Smith.\n(9) Registration.\n(a) Except as provided in subsection (2), every person that rents, leases, lets, or grants a license to others to use any transient accommodation is required to register with the Department. Agents, representatives, or management companies that collect and receive rent as the owner\u2019s representative are required to register as a dealer and collect and remit the applicable tax due on such rentals to the proper taxing authority. If the agent, representative, or management company has no role in collecting or receiving the rental charges or room rates, the person receiving such rent is required to register as a dealer and collect and remit the applicable tax due on such rentals to the proper taxing authority.\n(b)1. Transient accommodations, including timeshare units, that are rented, leased, let, or for which a license to use has been granted to others for periods six months or less may be collectively registered by an agent, representative, or management company under the provisions of subsection (3) of Rule 12A-1.060, F.A.C.\n2. Even though a written agreement exists between the agent, representative, or management company and the property owner, the property owner remains responsible for the tax obligation in the event the agent, representative, or management company fails to collect or remit the tax due to the proper taxing authority and the taxing authority is unable to collect the applicable tax from the agent, representative, or management company.\n3. The following is a suggested format of the written agreement executed after July 1, 1994, between an agent, representative, or management company and the owner of any transient accommodations that are offered for rent, lease, let, or for which a license to use is granted to others for periods of six months or less:\nI, _____ (Name of Property or Timeshare Period Owner), hereby authorize _____ (Name of Agent, Representative, or Management Company) to act as my representative to rent, lease, let, or grant a license to others to use my described property (properties) or timeshare period (timeshare periods) located at _____ (use additional paper if necessary) and to charge, collect, and remit sales tax levied under Chapter 212, F.S., to the Department of Revenue. I acknowledge that, by renting, leasing, letting, or offering a license to others to use any transient accommodations, as defined in subsection (3) of Rule 12A-1.061, F.A.C., I am exercising a taxable privilege under Chapter 212, F.S., and as such acknowledge that I am ultimately liable for any sales tax due the State of Florida on such rentals, leases, lets, or licenses to use. I fully understand that should the State be unable to collect any taxes, penalties, and interest due from the rental, lease, let, or license to use my property, a warrant for such uncollected amount will be issued and will become a lien against my property until satisfied.\n______________________________\n(Signature of Property Owner/Lessor)\n___________________________________________________\n(Signature of Agent, Representative, or Management Company).\n4. The agent, representative, or management company and the property owner must maintain a copy of the written agreement in their records until the tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. Upon request, a copy of the agreement must be made available to the Department.\n5. The agent, representative, or management company must notify the Department of Revenue when it receives affirmative, written notice that it ceases to manage any transient accommodation for which it has collectively registered under the provisions of subsection (3), of Rule 12A-1.060, F.A.C. The agent, representative, or management company may contact any taxpayer service center or Account Management at (850)488-6800. A written notification that includes the sales tax registration number of the property or timeshare unit; the name, address, and federal identification number, social security number,", "start_char_idx": 1417337, "end_char_idx": 1421516, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "09eb3eb2-cb7e-4979-b9b8-ccf5b8f4759d": {"__data__": {"id_": "09eb3eb2-cb7e-4979-b9b8-ccf5b8f4759d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "58bb0a84-dab6-45a7-8b36-2780a62e4c4f", "node_type": null, "metadata": {}, "hash": "2ce3c7c7f044f3253d82e599867e63e0d8e3e45117cf2d9afbb6d0a651bea9cd"}, "3": {"node_id": "0bf166e5-6392-46e7-909b-eb2f065f0b62", "node_type": null, "metadata": {}, "hash": "2196a4235816e3ed082882387005488194b77156de2ea7c3f2997392d06f9d96"}}, "hash": "ef7bc93294ef426f2ac8dc6e5f7d1c8cf367063693fd275d2d48e23176f08d2c", "text": "timeshare unit; the name, address, and federal identification number, social security number, or individual taxpayer identification number of the property owner; and the name, location address, federal identification number, social security number, or individual taxpayer identification number, and sales tax registration number of the agent, representative, or management company may be provided to the Department at the following address:\nFlorida Department of Revenue\nAccount Management\nP.O. Box 6480\nTallahassee, Florida 32314-6480.\n6. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida\u2019s taxes. Social security numbers obtained for tax administration purposes are confidential under Sections 213.053 and 119.071, F.S., and not subject to disclosure as public records. Collection of an individual\u2019s social security number is authorized under state and federal law. Visit the Department\u2019s website at www.floridarevenue.com and select \u201cPrivacy Notice\u201d for more information regarding the state and federal law governing the collection, use, or release of social security numbers, including authorized exceptions.\n(10) Subleases or assignments.\n(a) Any person who has the right to the use or possession of any transient accommodation and who subrents, subleases, sublets, or licenses a portion of the accommodation is required to register as a dealer and collect and remit the applicable tax due on all such subrents, subleases, sublets, or licenses to the proper taxing authority, except as provided in subsection (2) of this rule.\n(b) The dealer may elect to issue a resale certificate to the property owner or the property owner\u2019s representative to purchase transient accommodations exempt from tax or take a credit for the tax that was paid to the owner or owner\u2019s representative for transient accommodations when:\n1. The transient accommodations are subrented, subleased, sublet, or licensed by the dealer to other guests or tenants; and,\n2. The dealer collects the applicable tax from the guest or tenant.\n(c) Dealers must remit the applicable tax due to the proper taxing authority on the portion of the rental charges pertaining to any transient accommodation that was purchased tax exempt but is used by the dealer.\n(11) Mobile homes, recreational vehicles, and parks.\n(a)1. Mobile homes, travel trailers, motor homes, recreational vehicles, or any other vehicle are transient accommodations, even though the mobile home or vehicle may be subject to other Florida taxes when both of the following conditions are met (See subsection 12A-1.007(11), F.A.C.):\na. The mobile home or vehicle must be a place where living quarters or sleeping or housekeeping accommodations are provided to guests or tenants for consideration; and,\nb. The mobile home or vehicle must have a fixed location and may not be operated over the roads of this State. See paragraphs (c) and (d) of this subsection.\n2. Rental charges or room rates for mobile homes or vehicles rented, leased, let, or licensed as transient accommodations as provided in subparagraph 1., are subject to tax.\n(b)1. Rental charges for the rental or lease of space in trailer camps, mobile home parks, and recreational vehicle parks (e.g., trailer court, motor court, R.V. camp, fish camp, or other similar camps and parks) are subject to tax, except as provided in paragraph (d).\n2. If any person rents or leases space in a trailer camp, mobile home park, or recreational vehicle park, except as provided in paragraph (d), that person is exempt from tax on rental charges due after the first six months of the rental period, even if the mobile home or vehicle is temporarily removed from the rented or leased space, when:\na. That person has paid the applicable tax due on the rental charges for the first six months;\nb. That person continues to have the right to occupy the mobile home or vehicle located at that rented or leased space; and,\nc. The provisions of subparagraph", "start_char_idx": 1421502, "end_char_idx": 1425508, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0bf166e5-6392-46e7-909b-eb2f065f0b62": {"__data__": {"id_": "0bf166e5-6392-46e7-909b-eb2f065f0b62", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "09eb3eb2-cb7e-4979-b9b8-ccf5b8f4759d", "node_type": null, "metadata": {}, "hash": "ef7bc93294ef426f2ac8dc6e5f7d1c8cf367063693fd275d2d48e23176f08d2c"}, "3": {"node_id": "5a362739-7a25-41e2-b5c6-42a2e6a974a7", "node_type": null, "metadata": {}, "hash": "069d316b5eb54fa001420be18cbdfaa1539659b34fc42498bfc16570b6d4864b"}}, "hash": "2196a4235816e3ed082882387005488194b77156de2ea7c3f2997392d06f9d96", "text": "at that rented or leased space; and,\nc. The provisions of subparagraph 3. do not apply.\n3. The rental or lease of space for the storage of any vehicle described in paragraph (a) is subject to tax due on the rental or lease of real property, as provided in Section 212.03(6) or 212.031, F.S., and is not subject to the tourist development tax, as provided in Section 125.0104, F.S., the tourist impact tax, as provided in Section 125.0108, F.S., or the convention development taxes, as provided in Section 212.0305, F.S.\n(c) When any vehicle described in paragraph (a) is moved from a space in one trailer camp, mobile home park, or recreational vehicle park, to a space in another camp or park, the rental charges for space at the new camp or park are subject to tax, except as provided in paragraph (d).\n(d)1. Rental charges for transient accommodations at new trailer camps, new mobile home parks (except mobile home lots regulated under Chapter 723, F.S.), and new recreational vehicle parks are subject to tax until more than 50 percent of the total rental units available are occupied by tenants who have continuously resided there for more than three months. When more than 50 percent of the total rental units available are occupied by tenants who have continuously resided there for more than three months, the owner or owner\u2019s representative of the camp or park is required to declare to the Department that the rental of transient accommodations at the new camp or park is no longer subject to tax. All rental charges for transient accommodations at a camp or park are presumed taxable until the owner or owner\u2019s representative has declared to the Department that the charges for transient accommodations at the park qualify for exemption.\n2. Once the owner or owner\u2019s representative has declared to the Department that the rental charges for transient accommodations at the camp or park are exempt, the owner or owner\u2019s representative is required to make a redetermination of the taxable status of the camp or park at the end of the owner\u2019s accounting year. To make this determination, the owner must use a consecutive three month period with at least one month in the accounting year. In the event that charges for transient accommodations at an exempt camp or park no longer qualify for exemption, the owner or owner\u2019s representative must notify the Department no later than the 20th day of the first month of the owner\u2019s next succeeding accounting year that the rental charges for transient accommodations at the camp or park have become taxable. The rental charges for transient accommodations at that camp or park will become taxable on the first day of the owner\u2019s next succeeding accounting year.\n3. The Department prescribes Form DR-72-2, Declaration of Taxable Status-Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks, incorporated by reference in Rule 12A-1.097, F.A.C., as the form to be used for the purposes of declaring the rental charges for transient accommodations at a trailer camp, mobile home park (except mobile home lots regulated under Chapter 723, F.S.), or recreational vehicle park exempt and notifying the Department at the time of annual redetermination that the rental charges for transient accommodations at an exempt camp or park have become taxable. This form is not required to be filed with the Department when the owner or owner\u2019s representative of an exempt camp or park determines at the time of annual review that the rental charges for transient accommodations continue to qualify for exemption.\n4. Mobile home lots regulated under Chapter 723, F.S., are exempt from tax on the lot rental amount. Owners and owners\u2019 representatives of mobile home lots regulated under Chapter 723, F.S., are not required to file Form DR-72-2 with the Department to declare the mobile home lot exempt or required to make an annual redetermination of the taxable status of the lot.\n5. Any person who rents or leases transient accommodations at an exempt camp or park is not required to pay tax on rental charges for transient accommodations as long as the", "start_char_idx": 1425531, "end_char_idx": 1429632, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5a362739-7a25-41e2-b5c6-42a2e6a974a7": {"__data__": {"id_": "5a362739-7a25-41e2-b5c6-42a2e6a974a7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0bf166e5-6392-46e7-909b-eb2f065f0b62", "node_type": null, "metadata": {}, "hash": "2196a4235816e3ed082882387005488194b77156de2ea7c3f2997392d06f9d96"}, "3": {"node_id": "bb470b65-7b15-47e0-9a42-5b8e6cd75490", "node_type": null, "metadata": {}, "hash": "b3556306d210727f5ace26781c7ab25cbd7d2680683aee421ce1427057749410"}}, "hash": "069d316b5eb54fa001420be18cbdfaa1539659b34fc42498bfc16570b6d4864b", "text": "not required to pay tax on rental charges for transient accommodations as long as the park or camp remains exempt, even when the transient accommodations are rented or leased for periods of six months or less.\n(12) Full-time students.\n(a) Full-time students enrolled in an institution offering postsecondary education who reside in transient accommodations are exempt from the taxes imposed on transient accommodations. For the purpose of this rule, a \u201cfull-time student\u201d is one taking that number of hours or courses considered by his or her educational institution to constitute full-time enrollment. This exemption applies if either husband or wife is a full-time student.\n(b) A written declaration of an appropriate official of the student\u2019s institution reflecting that the student named in the declaration is a full-time student of the institution is proof of the student\u2019s full-time enrollment. The owner or owner\u2019s representative is required to maintain the written declaration in its records.\n(c) The following is a suggested written declaration to be completed and presented by the full-time student to the owner or the owner\u2019s representative of the transient accommodation.\nThe undersigned hereby declares that __________________ (Student\u2019s name) is currently enrolled as a full-time student at ________________________ (Name of educational institution), a postsecondary educational institution.\nDated this ________ day of _________, 19___\n_____________________________________\n(Name of educational institution)\n\nBy __________________________________\n(Signature of appropriate official)\n\nAs __________________________________\n(Title of appropriate official________________\n(13) Military personnel on active duty.\n(a) Rental charges or room rates paid by military personnel currently on active duty and present in the community under official orders are exempt. This includes rental charges or room rates for transient accommodations paid by military personnel while traveling to a destination designated by their official orders. The exemption does not include rental charges or room rates for transient accommodations paid by military personnel that are in the community, but are not under official orders to be present in the community.\n(b) To qualify for this exemption, military personnel must present either of the following documents to the owner or owner\u2019s representative of the transient accommodation:\n1. A copy of the official orders supporting the active duty status of the military personnel and making it necessary to occupy the transient accommodation; or\n2. A copy of an overflow certificate issued to military personnel on active duty status by any unit of the U.S. Armed Services.\n(14) Rentals by governmental units.\n(a) Any city, county, municipality, or other political subdivision of the State that rents, leases, lets, or grants license to others to use transient accommodations is required to collect the applicable tax due on the rental charges or room rates for such accommodations.\n(b) Any person who rents, leases, lets, or grants license to others to use transient accommodations on land leased from the federal government is required to collect the applicable tax due on the rental charges or room rates for such accommodations.\n(c) Any person who contracts with the federal government to rent, lease, let, or grant licenses to others to use transient accommodations, such as at private flying schools or for detained aliens pending entry proceedings, is required to collect the applicable tax due on the rental charges or room rates for such accommodations.\n(15) Governmental employees and representatives of exempt organizations.\n(a) Employees of the federal government or its agencies are exempt from tax on rental charges or room rates for transient accommodations, even though the employee may be reimbursed by the federal government or its agencies, only when:\n1. The federal government or its agencies pays the rental charges or room rates directly to the owner or the owner\u2019s representative of the transient accommodations or reimburses the employee for the actual rental charges or room rates;\n2. The employee does not use the transient accommodations for personal purposes; and,\n3. The employee provides the owner or the owner\u2019s representative of the transient accommodations", "start_char_idx": 1429622, "end_char_idx": 1433945, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bb470b65-7b15-47e0-9a42-5b8e6cd75490": {"__data__": {"id_": "bb470b65-7b15-47e0-9a42-5b8e6cd75490", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5a362739-7a25-41e2-b5c6-42a2e6a974a7", "node_type": null, "metadata": {}, "hash": "069d316b5eb54fa001420be18cbdfaa1539659b34fc42498bfc16570b6d4864b"}, "3": {"node_id": "f6da30e9-6739-4609-8fee-e4773045194a", "node_type": null, "metadata": {}, "hash": "bd2b9785aed1d9483c64e22d0efabc086c15bbb253b8c876e5c81a4ed005ef61"}}, "hash": "b3556306d210727f5ace26781c7ab25cbd7d2680683aee421ce1427057749410", "text": "provides the owner or the owner\u2019s representative of the transient accommodations with the proper documentation. See subsection 12A-1.038(4), F.A.C., for the proper documentation to be provided by the employee.\n(b)1. Employees of governmental units other than the federal government or its agencies (i.e., state, county, city, or any other political subdivision of the State) and authorized representatives of organizations that hold a Consumer\u2019s Certificate of Exemption issued by the Department are exempt from tax on rental charges or room rates for transient accommodations only when:\na. The rental charges or room rates are billed directly to and paid directly by the governmental unit or the exempt organization;\nb. The employee or representative does not use the transient accommodations for personal purposes; and,\nc. The employee or representative provides the owner or the owner\u2019s representative of the transient accommodations with proper documentation. See subsections 12A-1.038(3) and (4), F.A.C., for the proper documentation to be provided by the employee or representative.\n2. Rental charges or room rates paid with personal funds of any individual representing an exempt organization or of any employee of a governmental unit, other than the federal government or its agencies, are subject to tax, even though the representative may receive an advance or reimbursement from the exempt organization or governmental unit.\n(16) Exemption for continuous residence.\n(a) When any person has continuously resided at any transient accommodation for a period of longer than six months and has paid the applicable tax due on the rental charges or room rates for the first six months, that person is exempt from tax on the rental charges or room rates due for that transient accommodation after the first six months of the continuous rental period. When that person ceases to rent that transient accommodation, the exemption for continuous residence for that person at that accommodation no longer applies.\n(b)1.a. When a number of transient accommodations within a multiple unit structure are rented to any one person or entity for its own use for periods longer than six months, the rental charges or room rates for the lowest number of transient accommodations continuously rented at that structure for periods longer than six months are exempt from tax, effective for those rental charges or room rates due for such accommodations after the first six months of the continuous rental period. To qualify for this exemption, the person or entity must pay the applicable tax due on the rental charges or room rates for the first six months of the continuous rental period and must rent the accommodations for periods longer than six continuous months.\nb. Example: Company A provides hotel rooms to house its employees at a hotel. Because the number of employees needing a room varies each night, the number of rooms rented by Company A varies each night. However, Company A rents and pays the applicable tax due on at least 10 hotel rooms each night for a consecutive six month period. Beginning the seventh month of the continuous rental period, Company A is exempt from tax due on the rental charges or room rates for 10 rooms at that hotel as long as it pays the room rates for at least 10 rooms at that hotel. Any rental charges or room rates for additional rooms paid by Company A are subject to tax, until the rental charges or room rates for those rooms qualify for exemption.\n2.a. Any person who enters into a bona fide written lease, as provided in subsection (17), to lease a specified number of transient accommodations at a multiple unit structure each night during the lease period for its own use, is exempt from tax due on the rental charges or room rates applicable to the specified minimum number of accommodations. If that person rents more than the specified number of accommodations stated in the lease, the provisions of subparagraph 1. apply.\nb. Example: Company B enters into a bona fide written lease for one year with a hotel to lease at least 10 hotel rooms each night to house its employees. The lease requires that Company B pay the room rates for 10 rooms for the entire year, even when the rooms are not occupied.", "start_char_idx": 1433947, "end_char_idx": 1438195, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f6da30e9-6739-4609-8fee-e4773045194a": {"__data__": {"id_": "f6da30e9-6739-4609-8fee-e4773045194a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bb470b65-7b15-47e0-9a42-5b8e6cd75490", "node_type": null, "metadata": {}, "hash": "b3556306d210727f5ace26781c7ab25cbd7d2680683aee421ce1427057749410"}, "3": {"node_id": "95764d11-5d24-4434-9747-203f20c6a4bb", "node_type": null, "metadata": {}, "hash": "7f0026db13ecfe7b8976dd88489064b30c3743681c57b86a2339cee4ef21ceda"}}, "hash": "bd2b9785aed1d9483c64e22d0efabc086c15bbb253b8c876e5c81a4ed005ef61", "text": "the room rates for 10 rooms for the entire year, even when the rooms are not occupied. On several nights during the year, Company B rents more than 10 rooms at the hotel. Company B is exempt from tax on the room rates for 10 rooms during the entire one year lease period. The additional hotel rooms rented by Company B are subject to tax, until the rental charges or room rates for those rooms qualify for exemption.\n3. There is no requirement to lease or rent the same room or unit within a multiple unit structure each night or to occupy the rented or leased room or unit to qualify for the exemption described in this paragraph.\n4. The provisions of this paragraph do not apply to transient accommodations that are rented or leased for the purpose of subleasing, subrenting, subletting, or licensing the accommodations to other persons.\n(17) Bona fide written leases.\n(a) Transient accommodations that are leased under the terms of a bona fide written lease for periods longer than six months for continuous residence by the individual or entity leasing the transient accommodations to which the written lease applies are exempt. The exemption will not be allowed or disallowed based on the number of days in the rental period, but will be disallowed if the rental period is not longer than six \u201cmonths,\u201d as defined in paragraph (b).\n(b)1. For the purposes of this subsection, a \u201cmonth\u201d is defined as follows:\na. For leases commencing on the first day of a month, the term \u201cmonth\u201d means a calendar month.\nb. For leases commencing on a day other than the first day of a month, the term \u201cmonth\u201d means the time period from any day of any month to the corresponding day of the next succeeding month, or if there is no corresponding day in the next succeeding month, the last day of the succeeding month.\n2. To be considered a lease for periods longer than six months, a bona fide written lease agreement effective the first day of a month must run through the first day of the seventh consecutive month. For example, a lease agreement that is effective July 1, 1997 through January 1, 1998, will qualify as a lease for periods longer than six months.\n3. To be considered a lease for periods longer than six months, a bona fide written lease agreement effective at some other date than the first day of a month must be in effect through the day after the corresponding day of the seventh consecutive month. For example, a lease agreement that is effective July 28, 1997 through January 29, 1998, will qualify as a lease for periods longer than six months.\n(c) For the purposes of this subsection, a \u201cbona fide written lease\u201d is a written document that clearly demonstrates that the parties\u2019 intent is that the lessee will have the exclusive use or possession, or the right to the exclusive use or possession, of the transient accommodations to which the lease applies.\n(d) The written lease must contain:\n1. The length of time for which the transient accommodations are being occupied, including both the exact commencement and exact termination dates; and,\n2. A statement that the lessor is giving the lessee the right to complete and exclusive use or possession of the transient accommodations for the entire duration of the lease period.\n(e) A \u201cbona fide written lease\u201d is executed in or with good faith, without deceit or fraud. The Department will examine the lease document, as well as all surrounding facts and circumstances, to determine the parties\u2019 objective intent at the time of execution of the lease. In examining the lease document, the Department will consider and be guided by the following lease contents:\n1. Language that indicates the written document is a lease;\n2. A sufficient description of the leased transient accommodations;\n3. A statement that the lease contains the complete and sole agreement between the parties for occupying the transient accommodations;\n4. A provision that the lessee will pay an agreed amount of rental charge or room rate;\n5. A statement containing the due date, the frequency, and the remittance address for payment of each rental charge or room", "start_char_idx": 1438196, "end_char_idx": 1442292, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "95764d11-5d24-4434-9747-203f20c6a4bb": {"__data__": {"id_": "95764d11-5d24-4434-9747-203f20c6a4bb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f6da30e9-6739-4609-8fee-e4773045194a", "node_type": null, "metadata": {}, "hash": "bd2b9785aed1d9483c64e22d0efabc086c15bbb253b8c876e5c81a4ed005ef61"}, "3": {"node_id": "2ba15ac9-4ba6-44e6-95ed-b148e1610452", "node_type": null, "metadata": {}, "hash": "c6b618efcf0545ec4e5faf2fde674bace402fe9edf9001207a2bf08ee6e51285"}}, "hash": "7f0026db13ecfe7b8976dd88489064b30c3743681c57b86a2339cee4ef21ceda", "text": "due date, the frequency, and the remittance address for payment of each rental charge or room rate;\n6. A statement specifying what conditions or acts will result in early termination of the lease, the rights and obligations of the parties upon the occurrence of the terminating conditions or acts, and any penalties that will result from early termination; and,\n7. The signatures of the named parties, or in the case of corporate parties, the signature of the authorized corporate representatives.\n(f)1. A lease does not cease to be a bona fide written lease when the lessor or lessee has experienced a significant change in circumstances and the lessor releases the lessee, with or without penalty, from the obligations under the lease.\n2. A lease does not cease to be a bona fide written lease when the lessor has evicted the lessee for violation of the lease agreement.\n3. A lease does not cease to be a bona fide written lease if the lessor is in violation of a fire or safety code such that the lessee is forced to move to another location.\n4. For the purposes of this paragraph, the term \u201csignificant change in circumstances\u201d means the occurrence of an event, not contemplated at the time of the signing of the lease, such as an illness, death, bankruptcy, significant change in business circumstances (e.g., long-term strike or the ceasing of doing business in the locality), loss of job, or job transfer, that would cause the lessor or lessee to suffer a hardship if the lessor or lessee were forced to honor the lease until its stated termination date.\n(g) A \u201cbona fide written lease\u201d for periods longer than six months for continuous residence by the individual or entity leasing the transient accommodations to which the written lease applies will not be constituted when:\n1. The lease contains a provision that would entitle the lessor of the leased transient accommodations to lease the accommodations back from the lessee during the lease period for the purpose of leasing the same accommodations to other lessees;\n2. The lease contains a provision that would entitle the lessor of the leased transient accommodations to sublease, subrent, sublet, or license the accommodations to other persons for periods of six months or less;\n3. The lease does not provide the lessee with the right to occupy the transient accommodations for the entire duration of the lease period;\n4. The lease contains a provision that allows the lessee to cancel the lease, without penalty, at any time when the lessee has had no significant changes in circumstances; or\n5. The lease contains a provision that would allow the lessee to avoid full payment of the stated amount of the rental charge or room rate.\n(h)1. The Department will presume that the parties to the lease did not in fact intend to enter into a bona fide written lease for a period of more than six months for continuous residence when:\na. The leased transient accommodations are leased more than two times in a calendar year with each lease issued during that calendar year containing statements indicating that the lease period is for longer than six months; and,\nb. No lessee leased the transient accommodations for more than six months.\n2. This presumption can be rebutted by documentary evidence (i.e., notarized statements, eviction documents, etc.) that provides, for each lease terminated prior to its stated termination date, that:\na. A significant change in circumstances of the lessee existed; or\nb. The lessor evicted the lessee for cause.\n(18) Rental charges or room rates will be considered by the Department as applying to the period in which they are required to be paid by the terms of the rental or lease agreement.\n(19) When rental charges or room rates are collected in other than equal daily, weekly, or monthly amounts during the first six months of lease or rental period, the Department is authorized to reform for tax purposes a lease or rental contract/agreement so that equal consideration applies to each rental period during the first six months.\n(20) Any taxes collected from a guest or tenant must be remitted to the proper", "start_char_idx": 1442285, "end_char_idx": 1446396, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2ba15ac9-4ba6-44e6-95ed-b148e1610452": {"__data__": {"id_": "2ba15ac9-4ba6-44e6-95ed-b148e1610452", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "95764d11-5d24-4434-9747-203f20c6a4bb", "node_type": null, "metadata": {}, "hash": "7f0026db13ecfe7b8976dd88489064b30c3743681c57b86a2339cee4ef21ceda"}, "3": {"node_id": "0a69318e-3426-4ac3-9714-804bdfd3b3f9", "node_type": null, "metadata": {}, "hash": "74b21e8650296264bbeb83333ec5fe9d8df27779dcb88e765f1aaf588fd2a3bb"}}, "hash": "c6b618efcf0545ec4e5faf2fde674bace402fe9edf9001207a2bf08ee6e51285", "text": "Any taxes collected from a guest or tenant must be remitted to the proper taxing authority, regardless of how the taxes are collected or recorded by the entity providing the transient accommodations.\n(21) Records required. Any person who collects rental charges or room rates for transient accommodations must maintain adequate records, including copies of all lease or rental agreements, duplicate copies of receipts issued for the payment of rental charges or room rates, and any exemption certificates until the tax imposed by Chapter 212, F.S., may no longer be determined and assessed under section 95.091(3), F.S. Upon request, records must be made available to the Department.\nRulemaking Authority 125.0104(3)(k), 125.0108(2)(e), 212.0305(3)(f), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), 119.071(5), 212.02(2), (10)(a)-(g), (16), 212.03(1), (2), (3), (4), (5), (7), 212.031, 212.054(3)(h), 212.055, 212.08(6), (7)(i), (m), 212.11(1), (2), 212.12(7), (9), (12), 212.13(2), 212.18(2), (3), 213.37, 213.756 FS. History\u2013New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 4-19-74, 12-11-74, 5-27-75, 10-18-78, 4-11-80, 7-20-82, 1-29-83, 6-11-85, Formerly 12A-1.61, Amended 10-16-89, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 7-1-99, 3-4-01(4), 3-4-01(2), (5), (14), 10-2-01, 8-1-02, 9-1-09, 6-28-10, 7-20-11, 5-9-13.\n12A-1.0615 Hotel Reward Points Programs.\n(1) Scope.\n(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.\n(b) For purposes of this rule, the term \u201ctransient rental tax\u201d means the state sales tax imposed on transient rentals under section 212.03, F.S., the discretionary sales surtax as authorized in Section 212.055, F.S., the locally-imposed tourist development tax provided for in Section 125.0104, F.S., the tourist impact tax provided for in Section 125.0108, F.S., the convention development tax in section 212.0305, F.S., or any municipal resort tax in chapter 67-930, L.O.F.\n(2) Transactions between a hotel and a guest using reward points.\n(a) When a member of a hotel reward points program uses a certificate or confirmation number entitling the member to transient accommodations at a participating hotel at no charge, the hotel is not required to collect transient rental tax from the member.\n(b) When a member of a hotel reward points program uses a certificate or confirmation number entitling the member to transient accommodations and pays the hotel any room rate or rental charges using any form of payment other than reward points, the member is required to pay the hotel transient rental tax on the amount of the room rate or rental charges paid using any form of payment other than reward points.\n(3) Transactions between a hotel and a reward points program.\n(a) For the purposes of this subsection, the following words are defined:\n1. \u201cHotel\u201d is used in the singular and is meant to describe a single operation, at one specific location, that provides transient accommodations as described in Section 212.03, F.S.", "start_char_idx": 1446415, "end_char_idx": 1449546, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0a69318e-3426-4ac3-9714-804bdfd3b3f9": {"__data__": {"id_": "0a69318e-3426-4ac3-9714-804bdfd3b3f9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2ba15ac9-4ba6-44e6-95ed-b148e1610452", "node_type": null, "metadata": {}, "hash": "c6b618efcf0545ec4e5faf2fde674bace402fe9edf9001207a2bf08ee6e51285"}, "3": {"node_id": "7a7a4d69-d7d8-4a01-9d89-c8e434316e31", "node_type": null, "metadata": {}, "hash": "bef4e10eccd402feb4c274bef6a2b85963b5abdcff040692f045353862ee9e9a"}}, "hash": "74b21e8650296264bbeb83333ec5fe9d8df27779dcb88e765f1aaf588fd2a3bb", "text": "provides transient accommodations as described in Section 212.03, F.S. The term \u201chotel\u201d does not mean a group of affiliated hotels or a group of hotels operated by one franchisee.\n2. \u201cReimbursements\u201d mean money or credits received by a hotel from a reward points program fund.\n3. \u201cContributions\u201d mean money or credits paid by a hotel to a reward points program fund.\n(b) Transient rental tax is due on a hotel\u2019s reimbursements when the hotel receives more in reimbursements than it paid in contributions in the prior calendar year.\n(c) Calculation of Taxable Reimbursements for Periods Other than a Hotel\u2019s Initial Year of Participation.\n1. Each January, a hotel must determine the percentage to be applied to reimbursements received during the subsequent calendar year using the following calculation:\nTotal Reimbursements Received in Prior Calendar Year \u2012 Total Contributions Paid in Prior Calendar Year\n\u00f7 Total Reimbursements Received in Prior Calendar Year\n= Percentage to be Applied to Reimbursements Received in Current Calendar Year\nIf the resulting percentage is zero or less, then no transient rental tax is due on reimbursements received in the current calendar year.\n2. The full amount of reimbursements received by the hotel in the current reporting period must be multiplied by the percentage to determine the amount of reimbursements subject to transient rental tax for that reporting period.\n3. Example: A hotel\u2019s total reimbursements and contributions in the preceding calendar year are $10,000 and $7,500, respectively. The hotel\u2019s percentage for the current calendar year will be calculated in January as ($10,000 - $7,500)/$10,000 or 25%. If the current reporting period\u2019s reimbursements are $1,000, the amount of reimbursements subject to tax in the current reporting period is $250.\n(d) Calculation of Taxable Reimbursements for a Hotel\u2019s Initial Twelve Months of Participation in a Reward Points Program.\n1. At the end of a hotel\u2019s initial twelve months of participation in a reward points program, the hotel must determine the percentage to be applied to reimbursements received during the initial twelve months of participation using the following calculation:\nTotal Reimbursements Received During the Initial Twelve Months \u2012 Total Annual Contributions Paid During the Initial Twelve Months\n\u00f7 Total Reimbursements Received During the Initial Twelve Months\n= Percentage to be Applied to Reimbursements Received in the Initial Twelve Months\nIf the resulting percentage is zero or less, then no transient rental tax is due on reimbursements received in the initial twelve months of participation.\n2. The full amount of reimbursements received by the hotel in the initial twelve months of participation must be multiplied by the percentage to determine the amount of reimbursements subject to transient rental tax for the initial twelve months. The full amount of any tax due must be remitted with the hotel\u2019s first tax return due following the end of the initial twelve months of participation. The hotel must keep a supplemental schedule allocating the remittance to the appropriate reporting periods of the initial twelve months of participation in the hotel\u2019s books and records kept in the normal course of business. This schedule must be made available to the proper taxing authority upon request.\n3. The percentage calculated for the initial twelve months of participation must also be used to calculate taxable reimbursements for all remaining reporting periods in the calendar year in which the calculation is made.\n4. Example: A hotel begins participating in a reward points program in June 2010. In June 2011, the hotel must calculate the percentage using the total reimbursement and contribution amounts for June 2010 through May 2011. The resulting percentage must be applied to all reimbursements received from June 1, 2010, through May 31, 2011, to determine the amount of reimbursements subject to transient rental tax for that period. The hotel must report any taxable", "start_char_idx": 1449545, "end_char_idx": 1453549, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7a7a4d69-d7d8-4a01-9d89-c8e434316e31": {"__data__": {"id_": "7a7a4d69-d7d8-4a01-9d89-c8e434316e31", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0a69318e-3426-4ac3-9714-804bdfd3b3f9", "node_type": null, "metadata": {}, "hash": "74b21e8650296264bbeb83333ec5fe9d8df27779dcb88e765f1aaf588fd2a3bb"}, "3": {"node_id": "ac999196-c9f0-4d8b-9195-1caa06c3f6c0", "node_type": null, "metadata": {}, "hash": "ea531de13e8b6e2dc4bccc9bbe59eed92379fdc16fd92ebf45a40e589114771c"}}, "hash": "bef4e10eccd402feb4c274bef6a2b85963b5abdcff040692f045353862ee9e9a", "text": "subject to transient rental tax for that period. The hotel must report any taxable reimbursements for June 2010 through May 2011 on the hotel\u2019s first tax return due following May 2011. The hotel must also apply the June 2010 through May 2011 percentage to all reimbursements received each reporting period for the remainder of calendar year 2011. In January 2012, the hotel must recalculate the annual percentage using the total reimbursement and contribution amounts for January through December, 2011.\n5. If a hotel ceases to participate in a reward points program before the completion of a full twelve month period, then the hotel must determine the percentage to be applied to reimbursements received by using the period of time that the hotel participated in the reward points program. Any tax due must be reported on the hotel\u2019s first tax return due following the date on which the hotel ceases to participate in the reward points program.\n(e) Tax must be reported and remitted as provided in Rule 12A-1.056, F.A.C.\n(4) Recordkeeping.\n(a) A hotel must maintain records received from or sent to the program administrators indicating reimbursements and contributions, and records indicating the calculations required under this rule to determine the amount of transient rentals tax due, until tax imposed or administered by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(b) Electronic storage of the required records will be sufficient compliance with the provisions of this subsection.\nRulemaking Authority 125.0104(3)(k), 125.0108(2)(e), 212.0305(3)(f), 212.12(12), 212.18(2), 213.06(1) FS., Ch. 67-930, L.O.F. Law Implemented 125.0104(1)-(4), (8), (10), 125.0108, 212.03(1)-(5), (7), 212.0305, 212.054 FS., Chapter 67-930, L.O.F. History\u2013New 5-23-11.\n12A-1.062 Information Services.\n(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 fiduciary capacity, are taxable.\n(2) The charge for information services furnished to newspapers, such as news research services, including photo and news services, and radio and television stations is exempt.\n(3)(a) \u201cInformation services\u201d means and includes the services of collecting, compiling or analyzing information of any kind of nature, or furnishing reports thereof to other persons. The charge for furnishing information services, such as newsletters, tax guides, research publications, and other written reports of compiled information, which are not produced for and provided exclusively to a single customer, is taxable.\n(b) The term \u201cinformation services\u201d does not include the furnishing of information, including a written report to a person of a personal or individual nature, that is not or may not be substantially incorporated in reports furnished to other persons.\n(4) The charge for news research and information services, such as press clipping services, is exempt, even though the charge may be based on the number of clippings provided and the per clipping charge may be separately stated from the charge for providing the research and information service.\n(5) The charge for furnishing information by way of electronic images which appear on the subscriber\u2019s video display screen does not constitute a sale of tangible personal property nor does it constitute the sale of a taxable information service.\n(6)(a) Providers of information services are considered the ultimate consumers of tangible personal property, such as display terminals, central processing units, and other equipment that is used in providing information services and are required to pay tax on the acquisition of tangible personal property used in providing such service.\n(b) When providers of information services make a separate charge to subscribers for the use, rental, lease, or license to use tangible personal property the charge is subject to tax. For the purchase of tangible", "start_char_idx": 1453543, "end_char_idx": 1457629, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ac999196-c9f0-4d8b-9195-1caa06c3f6c0": {"__data__": {"id_": "ac999196-c9f0-4d8b-9195-1caa06c3f6c0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7a7a4d69-d7d8-4a01-9d89-c8e434316e31", "node_type": null, "metadata": {}, "hash": "bef4e10eccd402feb4c274bef6a2b85963b5abdcff040692f045353862ee9e9a"}, "3": {"node_id": "492d1f35-f8f7-4947-abde-2d496ad78ec3", "node_type": null, "metadata": {}, "hash": "c2a66c0434a3244518c6fa475c81c779a247d97ed45b29a59ca7e17ec9f47305"}}, "hash": "ea531de13e8b6e2dc4bccc9bbe59eed92379fdc16fd92ebf45a40e589114771c", "text": "to use tangible personal property the charge is subject to tax. For the purchase of tangible personal property for which a separate rental charge is made see Rule 12A-1.071, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.06(1), 212.08(7)(v) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.62, Amended 9-14-93, 6-19-01.\n12A-1.063 Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining.\n(1)(a) The terms \u201cretail sale,\u201d \u201csale at retail,\u201d \u201cuse,\u201d \u201cstorage,\u201d and \u201cconsumption\u201d 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 personal property for resale where such industrial materials, including chemicals and fuels, become a component part of the finished product nor shall such term include materials, containers, labels, sacks, or bags intended to be used one time only for packaging tangible personal property for sale or for packaging in the process of providing a service taxable under Chapter 212, F.S.\n(b) The sale, use, storage, or consumption of tangible personal property, including machinery and equipment or parts thereof, purchased electric power, fuels (except those exempted under paragraph 12A-1.059(2)(a) F.A.C.), or any other kind of energy used to power machinery, when said items are used and dissipated in fabricating, processing, or converting materials into tangible personal property for resale are taxable even though they may become ingredients or components of the tangible personal property for sale through accident, wear, tear, erosion, corrosion, or similar means. Example: Grinding balls and chains used to crush cement in a concrete manufacturing plant are taxable.\n(2) Sandpaper, grinding wheels, saw blades, drills, files and tools of similar types, as well as detergents used for removing grease and oil from parts, etc., are taxable.\n(3) Detergents, industrial chemicals and boiler compounds which are used and exhausted in caring for, cleansing and preserving the machinery and tools used in the manufacturing process are taxable.\n(4) Cutting oil used by machine shops in the manufacture of tangible personal property for sale is taxable.\n(5) Calcium carbide used for generating acetylene for sale is exempt.\n(6) Silicate of soda used one time only for the purpose of cleaning and reclaiming fuel oil for sale is taxable.\n(7) Cutters, tools, jigs, hobs, etc., even though especially designed for a particular job and not reusable except on a job of exactly the same specifications are taxable.\n(8) Chemicals such as calcium chloride, which are used in making brine which is used as a refrigerant are taxable.\n(9) Anhydrous ammonia used in the manufacture of ice does not become a component part of the finished product and is taxable.\n(10) Lime used in the manufacture of ice for the purpose of softening, purifying and preventing discoloration of the water used, becomes a component part of the finished product and is exempt.\n(11) When NoKrack pellets go into and become a part of the ice block sold for commercial purposes, they are exempt.\n(12) Carbon dioxide gas used to carbonate soft drinks and beer becomes a component part of the finished product and is exempt.\n(13) Chlorine is taxable when used in cooling systems.\n(14) Gases used by citrus packing houses for coloring fruit are exempt.\n(15) Soaps, soap powders and detergents used by packing houses, citrus concentrate plants and canneries to clean fruits and vegetables are taxable.\n(16) Preparations applied directly to citrus fruits in a packing house to retard the growth of mold and bacteria are", "start_char_idx": 1457622, "end_char_idx": 1461342, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "492d1f35-f8f7-4947-abde-2d496ad78ec3": {"__data__": {"id_": "492d1f35-f8f7-4947-abde-2d496ad78ec3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ac999196-c9f0-4d8b-9195-1caa06c3f6c0", "node_type": null, "metadata": {}, "hash": "ea531de13e8b6e2dc4bccc9bbe59eed92379fdc16fd92ebf45a40e589114771c"}, "3": {"node_id": "72e623dd-f306-43de-acca-a540964bb0c2", "node_type": null, "metadata": {}, "hash": "df1665b964bcd3e9e5bce73f2540b085fef5a9292df0c5f465435e64f29a088c"}}, "hash": "c2a66c0434a3244518c6fa475c81c779a247d97ed45b29a59ca7e17ec9f47305", "text": "citrus fruits in a packing house to retard the growth of mold and bacteria are taxable.\n(17) Polyethylene plastic bags used for drum liners and rings used to seal drums and/or storage cans by the citrus concentrate and processing industry are considered to be immediately consumed in interim processing of tangible personal property for resale and are taxable.\n(18) Carbofrax or checker brick used in the manufacture of artificial gas for commercial use and sale is in the nature of a part of the plant\u2019s machinery and is taxable.\n(19) Purchases of regulators by public utility gas companies to be attached to consumption meters, acting as a device to adjust the pressure of gas from the main to a usable consumption level for commercial appliances are taxable to the utility company. Gas meters and parts pertaining thereto are also taxable. Odorants added by public utility gas companies as a safety factor are exempt when purchased by the utility.\n(20) Distribution transformers and the equipment parts pertaining thereto, and meter boxes and metering equipment and parts pertaining thereto, when purchased and used by power companies are taxable.\n(21) The inspection fee charged and invoiced by the seller on telephone and power line poles is taxable. Such charge, when made by an independent inspector, is exempt.\n(22) Iron oxide shavings, fatchemco, ag-el-40, soda ash and lime and disodium phosphate are industrial materials and are used directly and are immediately dissipated in the manufacturing process and are taxable.\n(23) Industrial shells which consist of lead slugs with powder charges and are fired into rotary kilns to prevent the product from solidifying, as in the manufacture of defluorinated phosphate for sale are taxable.\n(24) Core paste or core oil used by foundries to facilitate the removal of castings from molds is taxable.\n(25) Bentonite (volclay), pitch, sea-coal and parting, which are mixed with sand in making foundry molds, are considered to be immediately dissipated in manufacturing castings for sale and are taxable.\n(26) Molding sand and flour used in making foundry molds and cores are taxable.\n(27) Plumbago or similar mold release products that are applied to the face of a mold are taxable even though small traces of the material may become an ingredient of the finished product through accident, wear, tear, erosion, corrosion, adhesion, or other similar means.\n(28) Limestone and Purite charged into the furnace along with coke, pig iron and scrap iron to free the iron of impurities in the manufacture of castings are taxable.\n(29) Firebricks, fire clay and ganister used in foundry furnaces are taxable.\n(30) Chill-nails and chaplets, used respectively to retard shrinkage and to hold cores in place, become component parts of the finished castings and are exempt.\n(31) Welding rods which become a component part of tangible personal property produced for resale are exempt. Welding flux, although immediately dissipated in fabricating tangible personal property for resale, is taxable.\n(32) Concrete curing compounds used by concrete block manufacturers in producing tangible personal property for resale are exempt. They are taxable when used by contractors in the performance of contracts under Rule 12A-1.051, F.A.C.\n(33) When Icascocide and Cre-O-Tox are sold to a producer or wholesaler to be placed on lumber which is to be resold, they are exempt. When sold to a consumer to be placed on lumber for his own use, they are taxable.\n(34) White oil, purchased by bakeries as a dough divider or through grease to prevent the dough from adhering to mixing machinery is exempt.\n(35) Rough used by manufacturers for imparting a lustre to plastic eyeglass frames becomes a component part of the finished product and is exempt.\n(36) Commercial salt used in curing hides for resale is exempt.\n(37)", "start_char_idx": 1461356, "end_char_idx": 1465198, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "72e623dd-f306-43de-acca-a540964bb0c2": {"__data__": {"id_": "72e623dd-f306-43de-acca-a540964bb0c2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "492d1f35-f8f7-4947-abde-2d496ad78ec3", "node_type": null, "metadata": {}, "hash": "c2a66c0434a3244518c6fa475c81c779a247d97ed45b29a59ca7e17ec9f47305"}, "3": {"node_id": "f626fd93-2381-47af-bea7-5bba538e589c", "node_type": null, "metadata": {}, "hash": "a2b8008c969c4b6361a1809e4720ac8d5a235c9fe5888e1eba8f3abad2ab5ee1"}}, "hash": "df1665b964bcd3e9e5bce73f2540b085fef5a9292df0c5f465435e64f29a088c", "text": "Commercial salt used in curing hides for resale is exempt.\n(37) Dynamite used as an explosive in quarrying or mining tangible personal property for sale is taxable.\n(38) Ink used for stamping the tax on cigarettes or in postage metering machines is taxable.\n(39) Rubber covers used as stencils in the process of sand blasting the faces of tombstones, although immediately dissipated, are taxable.\n(40) Sand used in sandblasting, even though immediately dissipated in the processing, manufacture or fabrication of tangible personal property for sale is taxable. Sand used in repairing or remodeling tangible personal property or real property is taxable to the contractor or user as an overhead cost item.\n(41) Fuel (except those fuels exempted under paragraph 12A-1.059(2)(a), F.A.C.), used in reconditioning open-head drums for resale by fire blasting process that burns paint and residue of prior content from the drums is taxable as an industrial material, even though it is immediately dissipated in processing tangible personal property for sale.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(a), (c), (15), (21), 212.05(1)(f), 212.08(7)(b) FS. History\u2013New 10-7-68, Amended 1-17-71, 6-16-72, 12-23-80, 7-20-82, Formerly 12A-1.63, Amended 12-16-91.\n12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce.\n(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.\n(2) Motor vehicles.\n(a) Motor vehicles used to transport persons or property for hire in interstate or foreign commerce that are operated by any common carrier licensed by the United States Department of Transportation, and parts for such motor vehicles, are subject to the partial exemption provided in Section 212.08(9)(b), F.S. Tax imposed is based on the ratio of Florida highway mileage to total highway mileage traveled by the carrier\u2019s motor vehicles that were used in interstate or foreign commerce and that had at least some Florida mileage during the previous fiscal year of the carrier.\n(b) A motor vehicle is used by a common carrier in interstate and foreign commerce if it carries persons or property that are moving in interstate or foreign commerce, whether the vehicle travels outside Florida or only within Florida.\n(c) Motor vehicles that are purchased by common carriers outside Florida, and put into service in interstate commerce outside Florida prior to entering Florida, as evidenced by the registration of the motor vehicles in another state, are not subject to Florida sales or use tax.\n(d) Charges for the installation of parts that are installed in Florida on motor vehicles used by a licensed common carrier in interstate or foreign commerce are subject to the partial exemption. Repairs and installation of parts on such vehicles performed outside Florida are not subject to tax.\n(e) Motor vehicles, and parts thereof, used exclusively in intrastate commerce do not qualify for the partial exemption.\n(f)1. Trucking companies or other companies that transport products between Florida and other states that do not operate as licensed common carriers are not entitled to the partial exemption.\n2. Vehicles, and parts thereof, used by contract carriers or private carriers do not qualify for the partial exemption.\n(g) Tools and materials and supplies, such as sandpaper, blasting sand, sanding discs, masking tape, rags, and mineral spirits, used in the repair and maintenance of motor vehicles while they are in Florida are subject to tax at the rate imposed by Section 212.05(1), F.S.\n(h) Tangible personal property used in the construction, improvement, and repair of a common carrier\u2019s real property", "start_char_idx": 1465209, "end_char_idx": 1469126, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f626fd93-2381-47af-bea7-5bba538e589c": {"__data__": {"id_": "f626fd93-2381-47af-bea7-5bba538e589c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "72e623dd-f306-43de-acca-a540964bb0c2", "node_type": null, "metadata": {}, "hash": "df1665b964bcd3e9e5bce73f2540b085fef5a9292df0c5f465435e64f29a088c"}, "3": {"node_id": "f40bea69-e682-41c2-ae8a-f5610a498d69", "node_type": null, "metadata": {}, "hash": "a05560346131776bb6bf062719ad9dc35afc4c007a9e7d174484177d60dce3d8"}}, "hash": "a2b8008c969c4b6361a1809e4720ac8d5a235c9fe5888e1eba8f3abad2ab5ee1", "text": "in the construction, improvement, and repair of a common carrier\u2019s real property is subject to tax at the rate imposed by Section 212.05(1), F.S.\n(3) Railroads.\n(a) Railroads that are licensed as common carriers by the United States Surface Transportation Board are subject to tax on rolling stock, and parts thereof, used to transport persons or property for hire in interstate or foreign commerce, as provided in Section 212.08(9)(a), F.S. The tax is based on the ratio of Florida mileage to total mileage traveled by the carrier during the previous fiscal year of the carrier.\n(b) The lease or rental of railroad cars by a railroad company for use on its tracks is exempt if the charges are subject to the jurisdiction of the United States Surface Transportation Board and based on hourly, daily, or mileage charges for the presence of a railroad car on the tracks of the railroad company paying the rental charge.\n(c) Charges made pursuant to railroad car service agreements are exempt from tax.\n(d) Railroad rolling stock, and parts thereof, used by persons are not licensed by the United States Surface Transportation Board as common carriers do not qualify for the partial exemption.\n(e) Tools and materials and supplies, such as sandpaper, blasting sand, sanding discs, masking tape, rags, and mineral spirits, used in the repair and maintenance of railroad rolling stock while the rolling stock is in Florida are subject to tax at the rate imposed by Section 212.05(1), F.S.\n(f) Tangible personal property used in the construction, improvement, and repair of a railroad company\u2019s real property is subject to tax at the rate imposed by Section 212.05(1), F.S.\n(4) Partial exemption at the time of purchase.\n(a) To obtain the partial exemption provided in Section 212.08(9)(a) or (b), F.S., at the time of purchase, the licensed common carrier purchasing a motor vehicle, or parts thereof, or the licensed railroad carrier purchasing rolling stock, or parts thereof, for use to transport persons or property for hire in interstate or foreign commerce, is required to:\n1. Hold a valid sales and use tax certificate of registration; and,\n2. Hold a valid Sales and Use Tax Direct Pay Permit issued by the Department. To obtain a direct pay permit, the carrier is required to file an Application for Self-Accrual Authority/Direct Pay Permit-Sales and Use Tax (Form DR-16A, incorporated by reference in Rule 12A-1.097, F.A.C.) with the Department, as provided in Rule 12A-1.0911, F.A.C.\n(b) Any licensed common carrier or licensed railroad carrier that holds a valid direct pay permit may extend a copy of its direct pay permit to the selling dealer at the time of purchase or lease in lieu of paying tax to the selling dealer. Licensed common carriers and licensed railroad carriers are not authorized to extend a copy of an Annual Resale Certificate to make such purchases tax-exempt. Any licensed common carrier or licensed railroad carrier that extends a copy of its direct pay permit to a selling dealer in lieu of paying tax on property subject to the partial exemption under Section 212.08(9)(a) or (b), F.S., is required to accrue and remit the tax due based on the carrier\u2019s mileage apportionment factor directly to the Department.\n(5) Computation of mileage apportionment factor and tax due.\n(a)1. Licensed common carriers are required, at the end of each fiscal year of operation, to determine the ratio of Florida highway mileage to total highway mileage traveled by the carrier\u2019s motor vehicles used in interstate or foreign commerce that had at least some Florida highway mileage during the fiscal year. The ratio computed is the carrier\u2019s mileage apportionment factor to be applied to purchases during the following fiscal year.\n2. Licensed railroad carriers are required, at the end of each fiscal year of operation, to determine the ratio of Florida mileage to total mileage traveled by the", "start_char_idx": 1469112, "end_char_idx": 1473021, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f40bea69-e682-41c2-ae8a-f5610a498d69": {"__data__": {"id_": "f40bea69-e682-41c2-ae8a-f5610a498d69", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f626fd93-2381-47af-bea7-5bba538e589c", "node_type": null, "metadata": {}, "hash": "a2b8008c969c4b6361a1809e4720ac8d5a235c9fe5888e1eba8f3abad2ab5ee1"}, "3": {"node_id": "d7e8fec8-9bfa-44c7-b0e5-db7b36f90bea", "node_type": null, "metadata": {}, "hash": "9262606d2508c3436a2049563e7f3d90789323341a95891900e2b6ccf30294d5"}}, "hash": "a05560346131776bb6bf062719ad9dc35afc4c007a9e7d174484177d60dce3d8", "text": "to determine the ratio of Florida mileage to total mileage traveled by the carrier\u2019s rolling stock during the fiscal year. The ratio computed is the carrier\u2019s mileage apportionment factor to be applied to purchases during the following fiscal year.\n(b)1. Licensed common carriers operating motor vehicles to transport persons or property for hire in interstate or foreign commerce are required to apply their mileage apportionment factor calculated at the end of the prior fiscal year to the total monthly purchases and leases in Florida of qualified motor vehicles, and parts thereof, during the current fiscal year. Carriers are required to calculate and report tax to the Department on a monthly basis.\n2. Licensed railroad carriers operating rolling stock to transport persons or property for hire in interstate or foreign commerce are required to apply their mileage apportionment factor calculated at the end of the prior fiscal year to the total monthly purchases in Florida of qualified rolling stock, and parts thereof, during the current fiscal year. Carriers are required to calculate and report tax to the Department on a monthly basis.\n(c) During a licensed common carrier\u2019s or a licensed railroad carrier\u2019s initial year of operation in Florida, the carrier may estimate the mileage apportionment factor on the basis of the ratio of anticipated Florida mileage to anticipated total miles for that year for motor vehicles or railroad rolling stock that are anticipated to have at least some Florida mileage. At the end of the initial year of operation, the carrier is required to determine the mileage apportionment factor based on the actual Florida mileage and the actual total mileage for the initial year of operation. The carrier is required to pay any additional tax due based on the actual mileage apportionment factor. The tax is due with the carrier\u2019s return due for the first month of the carrier\u2019s second year of operation in this state. The carrier may take a credit or apply to the Department for a refund of tax paid, as provided in Rule 12A-1.014, F.A.C., when the tax paid based on the estimated mileage apportionment factor exceeds the tax due based on the actual factor for the initial year of operation.\n(6) Fuel used in interstate or foreign commerce.\n(a) Diesel fuel used in vehicles for off-road purposes is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. Tax is based on the licensed carrier\u2019s mileage apportionment factor when:\n1. The fuel is placed into a separate tank that is not connected to the fuel supply system of a motor vehicle operated by a licensed common carrier to transport persons or property for hire in interstate or foreign commerce, and the fuel is used to operate a refrigeration unit or other equipment located on the motor vehicle; or\n2. Used during idle time for the purpose of running climate control systems and maintaining electrical systems in motor coaches that meet the criteria specified in Section 206.8745(8), F.S., and that are operated by licensed common carriers to transport persons or property for hire in interstate or foreign commerce.\n(b) Diesel fuel used in locomotives operated by licensed railroad carriers to transport persons or property for hire in interstate or foreign commerce is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. Tax is based on the carrier\u2019s mileage apportionment factor.\n(c) Licensed common carriers or licensed railroad carriers who purchase dyed diesel fuel subject to sales tax at the time of purchase may extend a copy of the carrier\u2019s Sales and Use Tax Direct Pay Permit to the selling dealer to claim the partial exemption at the time of purchase. Any carrier that extends a permit to purchase the fuel exempt from sales tax is required to remit the sales tax due on the diesel fuel based on the carrier\u2019s mileage apportionment factor directly to the Department.\n2. Licensed railroad carriers that hold a valid Sales and Use Tax Direct Pay Permit may extend a copy of the permit to the selling dealer to claim the partial exemption at the time of purchase. The carrier is required to remit the tax due on the diesel fuel based", "start_char_idx": 1473029, "end_char_idx": 1477216, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d7e8fec8-9bfa-44c7-b0e5-db7b36f90bea": {"__data__": {"id_": "d7e8fec8-9bfa-44c7-b0e5-db7b36f90bea", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f40bea69-e682-41c2-ae8a-f5610a498d69", "node_type": null, "metadata": {}, "hash": "a05560346131776bb6bf062719ad9dc35afc4c007a9e7d174484177d60dce3d8"}, "3": {"node_id": "5c53751f-56d3-48aa-8f23-c6e93c3ff580", "node_type": null, "metadata": {}, "hash": "49cefce46c794086085a41a7aa4a7a745c29dbbfc9f092166cb41a7b4ff3f940"}}, "hash": "9262606d2508c3436a2049563e7f3d90789323341a95891900e2b6ccf30294d5", "text": "purchase. The carrier is required to remit the tax due on the diesel fuel based on the carrier\u2019s mileage apportionment factor directly to the Department.\n(7) Refunds to claim the partial exemption.\n(a) Licensed common carriers and licensed railroad carriers who do not hold a valid Sales and Use Tax Direct Pay Permit are required to pay tax to the selling dealer at the time of purchase or lease. Carriers entitled to the partial exemption provided in Section 212.08(9), F.S., may obtain a refund of tax paid at the time of purchase or lease, less the amount of tax due under the partial exemption, directly from the Department.\n(b) Any licensed common carrier or licensed railroad carrier seeking a refund of tax paid in excess of the tax due under the partial exemption must:\n1. Obtain a certified statement from the selling dealer that the tax paid to the dealer has been remitted to the Department. The certified statement is to be submitted to the Department with an Application for Refund-Sales and Use Tax-Sales and Use Tax. A suggested format of a certificate is provided in paragraph (c);\n2. File with the Department an Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.), including the required statement, that meets the requirements of Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., within 3 years after the date the tax was paid.\n(c) The following is a suggested format for a certified statement to be executed by the selling dealer to evidence that tax paid to the selling dealer has been remitted to the Department of Revenue:\nCERTIFICATE\nTAX PAID TO THE DEPARTMENT OF REVENUE\nThe undersigned officer who is duly authorized by _________________________________________________________________,\nSELLING DEALER, hereby certifies to ______________________________, PURCHASER, it has paid sales tax to the Florida Department of Revenue, totaling the sum of $___________.\nThe company further certifies the sales tax for the attached invoice(s) was paid to the State of Florida in the month(s) of under sales tax number _____________________.\n___________________________________ \nSIGNATURE OF AUTHORIZED OFFICER\n____________________________________\nTITLE\n(8) Damage claims and demurrage charges by carriers.\n(a) The payment of a damage claim by a carrier to any person for damage suffered by merchandise in transit is not a sale of tangible personal property and is not subject to tax, even when the carrier retains the damaged property under settlement of the claim.\n(b) The charge for repairs of the damaged property to the carrier is subject to tax.\n(c) Any carrier who maintains and operates a salvage depot to sell merchandise damaged in transit and acquired by the carrier in settlement of a damage claim is required to collect sales tax on sales of the damaged property.\n(d) Demurrage charges for delays due to loading or unloading cargo beyond the stipulated time are not for the rental or lease of property and are not subject to tax. Example: The charge made to a shipper by a carrier for the retention of a railroad car, trailer, or semi-trailer beyond the scheduled time allowed, due to the delay of loading or unloading goods, is not taxable, irrespective of how the charge is designated.\n(9) Recordkeeping requirements.\n(a) Dealers must maintain copies of direct pay permits, certificates, and any other documentation required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(b) Electronic storage by the selling dealer of the required certificates and other documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(10)(g), 212.05(1), 212.06(1), 212.08(4)(a), (9), 212.085, 212.13(1),", "start_char_idx": 1477214, "end_char_idx": 1481156, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5c53751f-56d3-48aa-8f23-c6e93c3ff580": {"__data__": {"id_": "5c53751f-56d3-48aa-8f23-c6e93c3ff580", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d7e8fec8-9bfa-44c7-b0e5-db7b36f90bea", "node_type": null, "metadata": {}, "hash": "9262606d2508c3436a2049563e7f3d90789323341a95891900e2b6ccf30294d5"}, "3": {"node_id": "ab08030e-b674-4719-9233-669029eafec1", "node_type": null, "metadata": {}, "hash": "48b70be09f461466e3cc34979a45e4528fbbfbad07a1a5fed9812e43d6051baa"}}, "hash": "49cefce46c794086085a41a7aa4a7a745c29dbbfc9f092166cb41a7b4ff3f940", "text": "(9), 212.085, 212.13(1), 212.21(3), 213.255(1), (2), (3), 215.26(2) FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 12-11-74, 5-23-77, 9-26-77, 10-18-78, 3-30-79, 4-10-79, 3-27-80, 7-20-82, 10-13-83, 8-28-84, Formerly 12A-1.64, Amended 1-2-89, 10-16-89, 7-30-91, 3-20-96, 11-30-97, 7-1-99, 6-19-01, 10-2-01, 6-12-03, 5-9-13.\n12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes.\n(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.\n(2) Vessels.\n(a) Vessels that are used to transport persons or property for hire in interstate or foreign commerce and commercial fishing vessels are subject to the partial exemption provided in Section 212.08(8), F.S. Tax imposed is based on the ratio of Florida mileage to total mileage traveled by the carrier\u2019s vessels that were used in interstate or foreign commerce or for commercial fishing purposes and that had at least some Florida mileage during the previous fiscal year of the carrier.\n(b) The mileage of vessels from the territorial limit to port dockside and return into international waters, foreign or coastwise, in the continuous movement of persons or property in interstate or foreign commerce is not considered to be mileage in Florida.\n(c) \u201cCommercial fishing vessels\u201d include vessels designed, constructed, and used exclusively for the taking of fish, crayfish, oysters, shrimp, and sponges from the salt and fresh waters for sale. Vessels used for sports or pleasure fishing, such as pleasure fishing boats, charter boats, or party boats, are not commercial fishing vessels.\n(d) Vessels used in intrastate commerce exclusively within the territorial waters of Florida do not qualify for the partial exemption.\n(e) Vessels that are not operated to transport persons or property for hire in interstate or foreign commerce, even though such vessels may move persons or property across the Florida state line, do not qualify for the partial exemption. For example, a dredge is operated by a company to transport its workmen and equipment between two states. The dredge is not operated to transport persons or property for hire in interstate or foreign commerce, because the company is not receiving compensation for transporting its own workmen. The purchase of the dredge does not qualify for the partial exemption.\n(f) Vessels that are not engaged in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes are subject to tax, as provided in Section 212.05, F.S.\n(3) Computation of mileage apportionment factor and tax due.\n(a) Vessel owners are required, at the end of each fiscal year of operation, to determine the ratio of Florida mileage to total mileage traveled by the owner\u2019s vessels operated to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that had at least some Florida mileage during the fiscal year. The ratio computed is the owner\u2019s mileage apportionment factor to be applied to purchases, leases, and rentals of vessels, and parts thereof, subject to the partial exemption under Section 212.08(8), F.S., during the following fiscal year.\n(b) Vessel owners are required to apply their mileage apportionment factor calculated at the end of the prior fiscal year to purchases and leases of vessels, and parts thereof, that will be operated exclusively to transport persons or property for hire in interstate or", "start_char_idx": 1481200, "end_char_idx": 1484868, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "ab08030e-b674-4719-9233-669029eafec1": {"__data__": {"id_": "ab08030e-b674-4719-9233-669029eafec1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5c53751f-56d3-48aa-8f23-c6e93c3ff580", "node_type": null, "metadata": {}, "hash": "49cefce46c794086085a41a7aa4a7a745c29dbbfc9f092166cb41a7b4ff3f940"}, "3": {"node_id": "21637766-0488-419a-9c19-dcb99c2a1b20", "node_type": null, "metadata": {}, "hash": "fbb5cde9313c502e2f5ca5e5346a8762da5d65ad4b20dd86a97cb974b2dbc6b9"}}, "hash": "48b70be09f461466e3cc34979a45e4528fbbfbad07a1a5fed9812e43d6051baa", "text": "that will be operated exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes during the current fiscal year. Vessel owners are required to calculate and report tax to the Department on a monthly basis.\n(c) During the owner\u2019s initial year of operation in Florida, the owner\u2019s mileage apportionment factor may be determined on the basis of the ratio of anticipated Florida mileage to anticipated total mileage for that year for the owner\u2019s vessels used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that are anticipated to have at least some Florida mileage. At the end of the initial year of operation, the owner is required to determine the mileage apportionment factor based on the actual Florida mileage and the actual total mileage for the initial year of operation. The owner is required to pay any additional tax due based on the actual mileage ratio. The tax is due with the owner\u2019s return due for the first month of the owner\u2019s second year of operation in this state. The owner may take a credit or apply to the Department for a refund of tax paid, as provided in Rule 12A-1.014, F.A.C., when the tax paid based on the estimated mileage ratio exceeds the tax due based on the actual mileage ratio for the initial year of operation.\n(4) Claiming the exemption at the time of purchase of a vessel.\n(a) To claim the exemption at the time of purchase of a vessel that will be used exclusively in non-Florida waters to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes, the vessel owner, or the owner\u2019s agent or representative purchasing the vessel, is required to issue an affidavit to the selling dealer. The purchaser executing the affidavit must affirm that the vessel is for the exclusive use designated in Section 212.08(8), F.S., the vessel will be used exclusively in non-Florida waters, and the vessel will not be used for sport or pleasure fishing purposes. Purchasers who purchase vessels solely for this purpose require no registration with the Department. A suggested format of an affidavit is provided in paragraph (d).\n(b)1. To claim the partial exemption at the time of purchase, the person purchasing a vessel used in interstate or foreign commerce in both Florida and non-Florida waters or purchasing a commercial fishing vessel is required to:\na. Hold a valid sales and use tax certificate of registration;\nb. Hold a valid Sales and Use Tax Direct Pay Permit issued by the Department. To obtain a direct pay permit, the purchaser of the vessel is required to file an Application for Self-Accrual Authority/Direct Pay Permit (Form DR-16A) with the Department, as provided in Rule 12A-1.0911, F.A.C.; and,\nc. Execute an affidavit to the selling dealer affirming that the vessel is for the exclusive use designated in Section 212.08(8), F.S., the vessel will not be used for sport or pleasure fishing purposes, and the basis of the tax due on the purchase of the vessel. A suggested affidavit is provided in paragraph (d).\n(c) Any owner who executes an affidavit to purchase a vessel used in both Florida and non-Florida waters for use in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes is required to remit the tax based on the owner\u2019s mileage apportionment factor to the Department. The owner is required to remit such tax when the owner\u2019s agent or representative has executed an affidavit.\n(d) The following is a suggested format of an affidavit to be executed at the time of purchase by the owner or the owner\u2019s agent or representative to the dealer selling or leasing the vessel:\nAFFIDAVIT\nVESSELS USED TO TRANSPORT PERSONS OR PROPERTY\nFOR HIRE IN INTERSTATE OR FOREIGN COMMERCE\nOR FOR COMMERCIAL FISHING PURPOSES\nI, the undersigned individual, hereby declare that I am the purchaser or the purchaser\u2019s agent or representative authorized to act for the", "start_char_idx": 1484813, "end_char_idx": 1488842, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "21637766-0488-419a-9c19-dcb99c2a1b20": {"__data__": {"id_": "21637766-0488-419a-9c19-dcb99c2a1b20", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "ab08030e-b674-4719-9233-669029eafec1", "node_type": null, "metadata": {}, "hash": "48b70be09f461466e3cc34979a45e4528fbbfbad07a1a5fed9812e43d6051baa"}, "3": {"node_id": "73149a0e-1ab7-440b-bd59-8f13737cb1d1", "node_type": null, "metadata": {}, "hash": "6cc1ea6a92c5715767ff6ffcc6f0cdf12f95fbb03497c1f5737e3fbb5ca224e7"}}, "hash": "fbb5cde9313c502e2f5ca5e5346a8762da5d65ad4b20dd86a97cb974b2dbc6b9", "text": "purchaser or the purchaser\u2019s agent or representative authorized to act for the purchaser in the purchase of the vessel described below. The option checked below applies to this purchase:\n(  ) The vessel will be used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The vessel will not operate in or on the canals or waterways, or within the territorial waters, of Florida and is not subject to Florida sales tax.\n(  ) The vessel will be used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non-Florida waters and in Florida territorial waters. The purchaser holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of ___% of the sales price of the vessel directly to the Florida Department of Revenue. The tax is due on the 1st day of the month following the date of purchase of the designated vessel and is delinquent on the 21st day of that month.\nDESCRIPTION OF VESSEL: _________________________________________________________________________________\nNAME OF VESSEL: ________________________________________________________________________________________\nSTATE REGISTRATION NUMBER: ___________________________________________________________________________\nCOAST GUARD DOCUMENTATION NUMBER: ________________________________________________________________\nMAKE: __________________________________\tMODEL: ___________________________________\nYEAR: ___________________________________\tSERIAL NUMBER: __________________________ \nSALES PRICE OF DESIGNATED VESSEL: _____________________________________________________________________\nNAME OF SELLING DEALER: _______________________________________________________________________________\nSELLING DEALER\u2019S ADDRESS: _____________________________________________________________________________\nSELLING DEALER\u2019S SALES TAX NO.: _______________________________________________________________________\nNAME OF VESSEL OWNER: ________________________________________________________________________________\nNAME OF PURCHASER: ____________________________________________________________________________________\nPURCHASER\u2019S TITLE OR DESIGNATION: ____________________________________________________________________\nVESSEL OWNER\u2019S SALES TAX NO.: _________________________________________________________________________\nI understand that if I fraudulently issue this affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing affidavit and that the facts stated in it are true to the best of my knowledge and belief.\n____________________________________________________________________\nSIGNATURE OF PURCHASER OR PURCHASER\u2019S AGENT OR REPRESENTATIVE\n________________________\nTITLE OR DESIGNATION\n________________________\nDATE\n(5) Parts and other items used on vessels.\n(a) Vessel parts and other items purchased or leased in Florida that are appropriate to perform the purposes for which a vessel operated to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes is designed or equipped are subject to the partial exemption provided in Section 212.08(8), F.S. Tax is based on the owner\u2019s mileage apportionment factor. Examples of these items are: ice, bait, charts, foul weather gear, ropes, fishing tackle, logs, cooking utensils, and paper supplies.\n(b) Charges for repairs or the maintenance of vessels to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that are performed in Florida are subject to the partial exemption. The tax is based on the owner\u2019s mileage apportionment factor.\n(c)1. Items purchased or leased in Florida that are not appropriate to perform the purposes for which a vessel is operated, designed, or equipped are subject to tax at the rate imposed by Section 212.05(1), F.S. \n2. Tools and materials and supplies, such as sandpaper, blasting sand, sanding discs, masking tape, rags, and mineral spirits, used in the repair and maintenance of a vessel while the vessel is within Florida are subject to tax at the rate imposed by section 212.05(1), F.S.\n(d) Nets, and parts used in the repair of nets, are exempt when used exclusively by commercial fisheries. To claim the exemption, the fishery is required", "start_char_idx": 1488854, "end_char_idx": 1493612, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "73149a0e-1ab7-440b-bd59-8f13737cb1d1": {"__data__": {"id_": "73149a0e-1ab7-440b-bd59-8f13737cb1d1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "21637766-0488-419a-9c19-dcb99c2a1b20", "node_type": null, "metadata": {}, "hash": "fbb5cde9313c502e2f5ca5e5346a8762da5d65ad4b20dd86a97cb974b2dbc6b9"}, "3": {"node_id": "94914e21-8e1d-4285-b0cc-c90334631dea", "node_type": null, "metadata": {}, "hash": "93a57095b45857e4e876c531f2bbc755370e060985647682935e17c3c66ac445"}}, "hash": "6cc1ea6a92c5715767ff6ffcc6f0cdf12f95fbb03497c1f5737e3fbb5ca224e7", "text": "exclusively by commercial fisheries. To claim the exemption, the fishery is required to issue an exemption certificate to the seller. A suggested format of an exemption certificate is provided in Rule 12A-1.087, F.A.C.\n(e) The vessel owner, operator, or the owner\u2019s agent or representative is required to execute an affidavit to the selling dealer to purchase, lease, or rent vessel parts and other items subject to the partial exemption tax-exempt at the time of purchase. The owner is required to pay tax on vessel parts and other qualified items based on the owner\u2019s mileage apportionment factor directly to the Department. The following is a suggested format of the affidavit:\nAFFIDAVIT\nVESSEL PARTS AND ITEMS APPROPRIATE TO CARRY OUT THE PURPOSE FOR WHICH A VESSEL IS \nDESIGNED, EQUIPPED, AND USED IN INTERSTATE OR FOREIGN COMMERCE OR FOR COMMERCIAL \nFISHING PURPOSES\nI, the undersigned individual, hereby declare that I am the owner, operator, or the owner\u2019s agent or representative authorized to act for the owner in the purchase of the items used on the vessel, ____________________________, Home Port of ____________________________________.\nI hereby declare that the named vessel is used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes and the items purchased from the seller listed on INVOICE NO(S). _________________ will be used exclusively on the named vessel and are appropriate to carry out the purpose for which the vessel is designed, equipped, and used.\nI hereby declare that: (The option checked below applies to this purchase.)\n(  ) The items purchased will be used exclusively on the named vessel in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The vessel will not be operated in or on the canals or waterways, or within the territorial waters, of Florida. The items purchased are not subject to Florida sales tax.\n(  ) The items purchased will be used exclusively on the named vessel in both non-Florida waters and in Florida territorial waters. The owner holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of __________% of the sales price of the vessel parts and items directly to the Florida Department of Revenue. The tax is due on the 1st day of the month following the date of purchase of the designated vessel parts and items and is delinquent on the 21st day of that month.\nI understand that if I fraudulently issue this affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing affidavit and that the facts stated in it are true to the best of my knowledge and belief.\n_____________________________________________________________________________\nSIGNATURE OF VESSEL OWNER, OPERATOR, OR OWNER\u2019S AGENT OR REPRESENTATIVE\n__________________________________\nTITLE OR DESIGNATION\n______________________________\nDATE\n(6) Dyed diesel fuel used in interstate or foreign commerce or for commercial fishing purposes.\n(a)1. The sale of dyed diesel fuel placed into the storage tank of a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt. \u201cCommercial fishing and aquacultural purposes\u201d means fuel used in the operation of boats, vessels, or equipment used exclusively for the taking of food fish, freshwater fish, marine fish, saltwater fish, and shellfish as defined in Section 379.101, F.S., from any Florida waters for resale to the public.\n2. This exemption does not include fuel used for sport or pleasure fishing or fuel used in any vehicle or equipment driven or operated upon the highways of Florida.\n3. To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the purchaser is required to provide an exemption certificate to the selling dealer declaring that the fuel will be used exclusively in", "start_char_idx": 1493607, "end_char_idx": 1497746, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "94914e21-8e1d-4285-b0cc-c90334631dea": {"__data__": {"id_": "94914e21-8e1d-4285-b0cc-c90334631dea", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "73149a0e-1ab7-440b-bd59-8f13737cb1d1", "node_type": null, "metadata": {}, "hash": "6cc1ea6a92c5715767ff6ffcc6f0cdf12f95fbb03497c1f5737e3fbb5ca224e7"}, "3": {"node_id": "e4037d24-fdbf-42ca-a10c-48a3873a2c44", "node_type": null, "metadata": {}, "hash": "21ecebd30da1ae6b29ba2f149e10d9b05d0d21036e8d38c8ce703754197d1476"}}, "hash": "93a57095b45857e4e876c531f2bbc755370e060985647682935e17c3c66ac445", "text": "exemption certificate to the selling dealer declaring that the fuel will be used exclusively in equipment or a vessel for commercial fishing or aquacultural purposes. The following is a suggested format of a certificate:\nEXEMPTION CERTIFICATE\nDYED DIESEL FUEL USED EXCLUSIVELY FOR\nCOMMERCIAL FISHING OR AQUACULTURAL PURPOSES\nI certify that dyed diesel fuel placed in the storage tank of a vessel or equipment on or after _________________________ (Date) from ___________________________ (Selling Vendor\u2019s Name) will be used exclusively in equipment or a vessel for commercial fishing or aquacultural purposes.\nI understand that if I use the purchased dyed diesel fuel for any nonexempt purpose, I must pay tax on the purchase price of the dyed diesel fuel directly to the Florida Department of Revenue.\nI understand that if I fraudulently issue this exemption certificate to evade the payment of Florida sales tax, I will be liable for payment of the tax, plus a penalty of 200% of the tax, and may be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing exemption certificate and the facts stated in it are true.\n__________________________________________________\nSIGNATURE OF PURCHASER OR AUTHORIZED AGENT\n_______________________\nTITLE OR DESIGNATION\n_________________\nDATE\n(b)1. The sale of dyed diesel fuel to the owner, operator, or the owner\u2019s agent or representative of vessels operated to transport persons or property for hire in interstate or foreign commerce is subject to the partial exemption provided in section 212.08(4)(a)2., F.S. Tax imposed is based on the vessel owner\u2019s mileage apportionment factor.\n2. To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the owner, operator, or the owner\u2019s agent or representative is required to execute an exemption certificate to the selling dealer declaring that the fuel will be used in a vessel operated to transport persons or property for hire in interstate or foreign commerce. The following is a suggested format of an exemption certificate:\nSUGGESTED EXEMPTION CERTIFICATE\nDYED DIESEL FUEL FOR USE IN A VESSEL OPERATED\nIN INTERSTATE OR FOREIGN COMMERCE\nI, the undersigned individual, as the owner, operator, or the owner\u2019s agent or representative of the vessel, _______________, Home Port of _________________________, certify the following. The option checked below applies to this purchase:\n(  ) The named vessel is used to transport persons or property for hire in interstate or foreign commerce in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The fuel will not be used to operate the vessel in or on the canals or waterways, or within the territorial waters, of Florida and is not subject to Florida sales tax.\n(  ) The named vessel is used to transport persons or property for hire in interstate or foreign commerce in non-Florida waters and in Florida territorial waters. The fuel will be used to operate vessels in interstate or foreign commerce and is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. The owner holds a valid sales and use tax certificate of registration issued by the Florida Department of Revenue and must pay tax due on the fuel directly to the Florida Department of Revenue. The tax is due on the 1st day of the month following the date of purchase of the fuel and is delinquent on the 21st day of that month.\nI understand that if I fraudulently issue this exemption certificate to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing exemption certificate and the facts stated in it are true and correct to the best of my knowledge and belief.\n________________________________________________________________\nSIGNATURE OF OWNER, OPERATOR, OR OWNER\u2019S AGENT OR REPRESENTATIVE\n________________________\nTITLE OR", "start_char_idx": 1497739, "end_char_idx": 1501820, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e4037d24-fdbf-42ca-a10c-48a3873a2c44": {"__data__": {"id_": "e4037d24-fdbf-42ca-a10c-48a3873a2c44", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "94914e21-8e1d-4285-b0cc-c90334631dea", "node_type": null, "metadata": {}, "hash": "93a57095b45857e4e876c531f2bbc755370e060985647682935e17c3c66ac445"}, "3": {"node_id": "4f1e754c-55b3-4d15-ae1d-26b706c4e5ff", "node_type": null, "metadata": {}, "hash": "b3ca8f4f1aec16b70cc501c79585e3e86d8988b0731a8da4118e2e866a73bdb1"}}, "hash": "21ecebd30da1ae6b29ba2f149e10d9b05d0d21036e8d38c8ce703754197d1476", "text": "OR OWNER\u2019S AGENT OR REPRESENTATIVE\n________________________\nTITLE OR DESIGNATION\n_________________\nDATE\n(7) Refunds to claim the partial exemption.\n(a) Persons who are entitled to the partial exemption provided in Section 212.08(4)(a)2. or 212.08(8), F.S., may obtain a refund of tax paid at the time of purchase or lease, less the amount of tax due under the partial exemption, directly from the Department.\n(b) Persons seeking a refund of tax paid in excess of the tax due under the partial exemption must:\n1. Obtain a certified statement from the selling dealer that the tax paid to the dealer has been remitted to the Department. The certified statement is to be submitted to the Department with an Application for Refund-Sales and Use Tax. A suggested format of a certificate is provided in paragraph (c).\n2. When seeking a refund of tax paid in excess of the tax due on vessels in excess of the tax due under the partial exemption, execute an affidavit affirming that the designated vessel or designated vessel parts are subject to the partial exemption and the extent of that partial exemption. The affidavit is to be submitted to the Department with an Application for Refund-Sales and Use Tax. Suggested formats of the affidavits are provided in paragraphs (d) and (e).\n3. When seeking a refund of sales tax paid on diesel fuel purchased in excess of the tax due under the partial exemption, execute a statement that the fuel purchased qualified for the exemption. The statement is to be submitted to the Department with an Application for Refund-Sales and Use Tax. A suggested format of a certificate is provided in paragraph (f).\n4. File with the Department an Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.), including any required statement or affidavit, that meets the requirements of sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., within 3 years after the date the tax was paid.\n(c) The following is a suggested format for a certified statement to be executed by the selling dealer to evidence that tax paid to the selling dealer has been remitted to the Department of Revenue:\nCERTIFICATE\nTAX PAID TO THE DEPARTMENT OF REVENUE\nThe undersigned officer who is duly authorized by ______________________________________________________,\nSELLING DEALER, hereby certifies to ______________________________________, PURCHASER, it has paid sales tax to the Florida Department of Revenue, totaling the sum of $_______________.\nThe company further certifies the sales tax for the attached invoice(s) was paid to the State of Florida in the month(s) of under sales tax number _______________________________.\n____________________________________\nSIGNATURE OF AUTHORIZED OFFICER\n____________________________________\nTITLE\n(d) The following is a suggested format of an affidavit to be provided to the Department to obtain a refund of tax paid to the selling dealer in excess of the tax due on vessels operated in interstate or foreign commerce or for commercial fishing purposes:\nAFFIDAVIT\nSALES TAX PAID TO THE SELLING DEALER FOR \nA VESSEL USED IN INTERSTATE OR FOREIGN COMMERCE OR \nFOR COMMERCIAL FISHING PURPOSES\nI, the undersigned individual, hereby declare that I am the owner, operator, or the owner\u2019s agent or representative authorized to act for the owner or operator in the purchase of the vessel described below. The option checked below applies to this purchase:\n(  ) The vessel is used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The vessel is not operated in or on the canals or waterways, or within the territorial waters, of Florida and is not subject to Florida sales tax. I have paid Florida sales tax to the seller and am applying directly to the Florida Department of Revenue to obtain a refund of tax paid in the amount of $______ directly from the Florida Department of", "start_char_idx": 1501839, "end_char_idx": 1505914, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "4f1e754c-55b3-4d15-ae1d-26b706c4e5ff": {"__data__": {"id_": "4f1e754c-55b3-4d15-ae1d-26b706c4e5ff", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e4037d24-fdbf-42ca-a10c-48a3873a2c44", "node_type": null, "metadata": {}, "hash": "21ecebd30da1ae6b29ba2f149e10d9b05d0d21036e8d38c8ce703754197d1476"}, "3": {"node_id": "485cd86e-7be9-442a-8db8-3b30ea55e9fb", "node_type": null, "metadata": {}, "hash": "e83c4d5cb0410815117c81fdca9fb04ea15448d8c8c2211f1f970f5ac654aba1"}}, "hash": "b3ca8f4f1aec16b70cc501c79585e3e86d8988b0731a8da4118e2e866a73bdb1", "text": "a refund of tax paid in the amount of $______ directly from the Florida Department of Revenue.\n(  ) The vessel is used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non-Florida waters and in Florida territorial waters. I have paid Florida sales tax to the seller and am applying directly to the Florida Department of Revenue to obtain a refund of tax paid in excess of the tax due pursuant to Section 212.08(8), F.S. I understand that, as the purchaser, I must pay tax imposed under Section 212.08(8), F.S., at the rate of __________ % of the sales price of the vessel and am requesting a refund of tax paid in the amount of $______ directly from the Florida Department of Revenue.\nDESCRIPTION OF VESSEL USED IN INTERSTATE OR FOREIGN COMMERCE OR FOR COMMERCIAL FISHING PURPOSES: \nNAME OF VESSEL: ________________________________________________________________________________________\nSTATE REGISTRATION NUMBER: ___________________________________________________________________________\nCOAST GUARD DOCUMENTATION NUMBER: ________________________________________________________________\nMAKE: ________________________________________\tMODEL: _______________________________________________\nYEAR: _________________________________________\tSERIAL NUMBER: ______________________________________\nSALES PRICE OF DESIGNATED VESSEL: ____________________________________________________________________\nNAME OF SELLING DEALER: _______________________________________________________________________________\nSELLING DEALER\u2019S ADDRESS: _____________________________________________________________________________\nSELLING DEALER\u2019S SALES TAX NO.: _______________________________________________________________________\nVESSEL OWNER OR OWNER\u2019S AGENT OR REPRESENTATIVE: ________________________________________________\nTITLE OR DESIGNATION: __________________________________________________________________________________\nI understand that if I fraudulently issue this affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing affidavit and that the facts stated in it are true to the best of my knowledge and belief.\n________________________________________________________________________________\nSIGNATURE OF OWNER, OPERATOR, OR OWNER\u2019S AGENT OR REPRESENTATIVE\n_______________________________________\nTITLE OR DESIGNATION\n___________________\nDATE\n(e) The following is a suggested format of an affidavit to be provided to the Department to obtain a refund of tax paid to the selling dealer on items appropriate to carry out the purpose for which a vessel is designed, equipped, and used in interstate or foreign commerce or for commercial fishing purposes:\nAFFIDAVIT\nITEMS APPROPRIATE TO CARRY OUT THE PURPOSE FOR WHICH A VESSEL IS DESIGNED, \nEQUIPPED, AND USED IN INTERSTATE OR FOREIGN COMMERCE\nOR FOR COMMERCIAL FISHING PURPOSES\nI, the undersigned individual, as the owner, operator, or the owner\u2019s agent or representative of the vessel, ____________________, Home Port of _____________________, hereby declare that the items purchased from the seller listed on INVOICE NO(S). __________ are used exclusively on the named vessel and are appropriate to carry out the purpose for which the vessel is designed, equipped, and used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes. The option checked below applies to the items purchased:\n(  ) The items purchased are used on the named vessel that is used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The vessel is not operated in or on the canals or waterways, or within the territorial waters, of Florida and is not subject to Florida sales tax. I have paid Florida sales tax to the seller and am applying directly to the Florida Department of Revenue to obtain a refund of sales tax paid to the seller.\n(  ) The items purchased are used on the named vessel that is used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non-Florida waters and in Florida territorial waters. I have paid Florida sales tax to the seller and am applying directly to the Florida Department of Revenue to obtain a refund of tax", "start_char_idx": 1505908, "end_char_idx": 1510564, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "485cd86e-7be9-442a-8db8-3b30ea55e9fb": {"__data__": {"id_": "485cd86e-7be9-442a-8db8-3b30ea55e9fb", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "4f1e754c-55b3-4d15-ae1d-26b706c4e5ff", "node_type": null, "metadata": {}, "hash": "b3ca8f4f1aec16b70cc501c79585e3e86d8988b0731a8da4118e2e866a73bdb1"}, "3": {"node_id": "7e52fb44-1f25-45ab-8c9a-075d85e109be", "node_type": null, "metadata": {}, "hash": "4c06a5f83a9924dee1751fd4bf928ebd3fa3d28da21f7473c26c3531a9f881aa"}}, "hash": "e83c4d5cb0410815117c81fdca9fb04ea15448d8c8c2211f1f970f5ac654aba1", "text": "am applying directly to the Florida Department of Revenue to obtain a refund of tax paid in excess of the tax due under Section 212.08(8), F.S. I understand, that as the owner or operator of the vessel, that I must pay tax imposed under Section 212.08(8), F.S., at the rate of _____ % of the sales price of the vessel parts and items and am requesting a refund of tax paid in the amount of $ ________ directly from the Florida Department of Revenue.\nI understand that if I fraudulently issue this affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing affidavit and that the facts stated in it are true to the best of my knowledge and belief.\n________________________________________________________________________________ \nSIGNATURE OF THE VESSEL OWNER, OPERATOR, OR THE OWNER\u2019S AGENT OR REPRESENTATIVE\n_____________________________\nTITLE OR DESIGNATION\n_____________________________\nDATE\n(f) The following is a suggested format of a certificate to be provided to the Department to obtain a refund of tax paid to the selling dealer on fuel in excess of the partial exemption provided in Section 212.08(4)(a)2., F.S.:\nCERTIFICATE\nTAX PAID ON FUEL USED IN A VESSEL OPERATED IN INTERSTATE OR FOREIGN COMMERCE OR \nFOR COMMERCIAL FISHING PURPOSES\nI, the undersigned individual, as the owner, operator, or the owner\u2019s agent or representative of the vessel, _______________________, Home Port of __________________, hereby certify that the fuel purchased from the seller listed on INVOICE NO(S). _______________ is used on the named vessel engaged in transporting persons or property for hire in interstate or foreign commerce or engaged in commercial fishing. The option checked below applies to this purchase of fuel.\n(  ) The fuel was used in the named vessel used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The fuel was not used to operate the named vessel in or on the canals or waterways, or within territorial waters, of Florida and is not subject to Florida sales tax. I am requesting a refund of tax paid in the amount of $__________ directly from the Florida Department of Revenue.\n(  ) The fuel was used in the named vessel used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non-Florida waters and in Florida territorial waters. I have paid Florida sales tax to the seller and am applying directly to the Florida Department of Revenue to obtain a refund of tax paid in excess of the tax due pursuant to Section 212.08(4)(a)2., F.S. I understand that, as the purchaser, I must pay tax imposed under Section 212.08(4)(a)2., F.S., at the rate of _______ % of the sales price of the fuel and am requesting a refund of tax paid in the amount of $ ________ directly from the Florida Department of Revenue.\nI understand that if I fraudulently issue this certificate to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder penalties of perjury, I declare that I have read the foregoing certificate and that the facts stated in it are true to the best of my knowledge and belief.\n________________________________________________________________\nSIGNATURE OF OWNER, OPERATOR, OR OWNER\u2019S AGENT OR REPRESENTATIVE\n__________________________\nTITLE OR DESIGNATION\n______________________\nDATE\n(8) Damage claims and demurrage charges by carriers.\n(a) The payment of a damage claim by a vessel owner or operator to any person for damage suffered by merchandise in transit is not a sale of tangible personal property and is not subject to tax, even when the carrier retains the damaged property under settlement of the claim.\n(b) The", "start_char_idx": 1510566, "end_char_idx": 1514695, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7e52fb44-1f25-45ab-8c9a-075d85e109be": {"__data__": {"id_": "7e52fb44-1f25-45ab-8c9a-075d85e109be", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "485cd86e-7be9-442a-8db8-3b30ea55e9fb", "node_type": null, "metadata": {}, "hash": "e83c4d5cb0410815117c81fdca9fb04ea15448d8c8c2211f1f970f5ac654aba1"}, "3": {"node_id": "7d3bac2f-5e07-4808-8b6a-1ee6e0ea03f6", "node_type": null, "metadata": {}, "hash": "76516d793e9ae3bd4db006b5d05463b027d6415d206e9cfe91ecbb583de338ed"}}, "hash": "4c06a5f83a9924dee1751fd4bf928ebd3fa3d28da21f7473c26c3531a9f881aa", "text": "carrier retains the damaged property under settlement of the claim.\n(b) The charge for repairs of the damaged property to the vessel owner or operator is subject to tax.\n(c) Any person who maintains and operates a salvage depot to sell merchandise damaged in transit and acquired in settlement of a damage claim is required to collect sales tax on sales of the damaged property.\n(d) Demurrage charges for delays due to loading or unloading cargo beyond the stipulated time are not for the rental or lease of property and are not subject to tax. Example: The charge made to a shipper for the retention of a marine-cargo container beyond the scheduled time allowed, due to the delay of loading or unloading goods, is not taxable, irrespective of how the charge is designated.\n(9) Recordkeeping requirements.\n(a) Dealers must maintain copies of affidavits, direct pay permits, certificates, and any other documentation required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(b) Electronic storage by the selling dealer of the required affidavits, certificates, and other documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.0501(4), 212.06(1), 212.08(4)(a)2., 4., (8), 212.085, 213.37 FS. History\u2013New 6-12-03, Amended 5-9-13, 5-9-13, 1-20-14, 12-31-20.\n12A-1.065 Sales to Banks.\n(1) Sales and rentals of tangible personal property to state and national banks are taxable.\n(2) Motor vehicles purchased or rented by a state or national bank for the use of its officers and employees are taxable.\n(3) The sale of repossessed tangible personal property by a bank to a consumer is taxable. The bank shall collect and remit sales tax on all such sales and, in the case of a motor vehicle, shall provide the purchaser with a receipt therefor which can be attached to the application for certificate of title as proof that tax has been paid on the purchase price. A bank is not liable for the collection of sales tax when it sells a repossessed automobile to a dealer for resale.\n(4) The rental charge made by a bank on safety deposit boxes is exempt.\n(5) The charge made by a bank for the use of depository bags is a service charge and is exempt.\n(6) Imprinted (personalized) checks sold by a bank to its customers are taxable. When such bank issues five or ten checks a month to customers for a fixed charge which represents a service charge on their accounts, such charge is exempt.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.08(7)(v), 212.081(3) FS. History\u2013New 10-7-68, Amended 2-8-69, 4-11-70, 6-16-72, Formerly 12A-1.65.\n12A-1.066 Auctioneers, Agents, Brokers and Factors.\n(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 at retail, or who has in his possession for sale at retail, is required to register as a dealer under Chapter 212, F.S., and collect and remit any applicable tax on the total retail sales price of any taxable item of tangible personal property without any deduction for any expense, such as storage, commission, or repairs. It is immaterial that:\n1. The auctioneer, broker, factor, or other person may not have possession of the tangible personal property;\n2. The title to", "start_char_idx": 1514700, "end_char_idx": 1518331, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "7d3bac2f-5e07-4808-8b6a-1ee6e0ea03f6": {"__data__": {"id_": "7d3bac2f-5e07-4808-8b6a-1ee6e0ea03f6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7e52fb44-1f25-45ab-8c9a-075d85e109be", "node_type": null, "metadata": {}, "hash": "4c06a5f83a9924dee1751fd4bf928ebd3fa3d28da21f7473c26c3531a9f881aa"}, "3": {"node_id": "cb5a558f-42a1-465e-b157-1fdb781fee57", "node_type": null, "metadata": {}, "hash": "d9d0f7be31e68542d9789a5cc52a24cda577c921975a2a0c4c88a7cdd4225793"}}, "hash": "76516d793e9ae3bd4db006b5d05463b027d6415d206e9cfe91ecbb583de338ed", "text": "other person may not have possession of the tangible personal property;\n2. The title to the tangible personal property cannot be transferred to the purchaser without further action on the part of the principal; or\n3. The purchaser has disclosed the identity of the principal.\n(b) An agent, auctioneer, broker, or other person selling tangible personal property shall collect and remit the tax when title or possession of the property is transferred within this state notwithstanding the fact that the tangible personal property belongs to an out-of-state principal.\n(c) The following words and terms, when used in this section, shall have the following meaning, unless the context clearly indicates otherwise:\n1. \u201cAgent\u201d is a person appointed by a principal or authorized to act for a principal in a transaction involving the sale of an item of tangible personal property.\n2. \u201cAuctioneer\u201d is a person subject to the licensing requirements of Chapter 468, F.S., who either owns an item of tangible personal property, or to whom an item of tangible personal property has been consigned or delivered, and who offers the item of tangible personal property for sale by competitive bid.\n3. \u201cBroker\u201d is a person who brings other people together to bargain the sale or purchase of an item of tangible personal property.\n4. \u201cFactor\u201d is a person who sells on consignment an item of tangible personal property belonging to a principal.\n5. \u201cPrincipal\u201d is a person who employs an agent, auctioneer, broker, factor, or other person to act in his or her behalf in negotiating with a purchaser for the sale of tangible personal property.\n(2)(a) Auctioneers who conduct auctions exempt under Section 468.383, F.S., are not required to collect and remit tax on sales made at such auctions.\n(b) An auctioneer who receives no compensation for conducting an auction for a religious, charitable, educational, or civic organization as a fund raising event is not required to collect tax on sales of tangible personal property made by the organization at the auction. For guidelines on the taxability of occasional sales made by such organizations, see Rule 12A-1.037, F.A.C.\n(3) Every representative, agent, or solicitor who solicits, receives, and/or accepts orders from consumers in the State of Florida for an out-of-state principal refusing to register as a dealer, shall be deemed to be the owner of the property for sale and shall collect and remit any tax applicable to its sale.\n(4) Antique dealers operating from established places of business or through organized antique exhibits are required to collect sales tax on their retail sales.\n(5) Every retail sale made to a person physically present at the time of sale shall be presumed to have been delivered in this state.\n(6) Sales of tangible personal property consigned, delivered, or entrusted to a person registered or required to be registered as a dealer under Chapter 212, F.S., for the purpose of sale are taxable on the total retail sale price without deduction for any expense such as storage, rental, commission, repairs, etc.\n(7)(a) Every barter exchange which maintains a facility for the purpose of bartering items subject to sales tax imposed on sales, use, rentals, admissions, and other transactions as provided in Chapter 212, F.S., is required to register as a dealer and collect and remit any applicable tax on the total sales price of the taxable transaction even though trade units are accepted by the seller in lieu of money.\n1. \u201cBarter\u201d means to exchange taxable items without using money.\n2. \u201cBarter exchange\u201d means any person maintaining facilities for the purpose of bringing purchasers and sellers together for the purpose of bartering.\n3. \u201cTrade units\u201d is the medium of exchange which is debited and credited to members\u2019 accounts when bartering.\n(b) Dues and service fees charged by barter exchanges to members for the purpose of becoming members of a barter exchange and for maintaining", "start_char_idx": 1518323, "end_char_idx": 1522276, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cb5a558f-42a1-465e-b157-1fdb781fee57": {"__data__": {"id_": "cb5a558f-42a1-465e-b157-1fdb781fee57", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "7d3bac2f-5e07-4808-8b6a-1ee6e0ea03f6", "node_type": null, "metadata": {}, "hash": "76516d793e9ae3bd4db006b5d05463b027d6415d206e9cfe91ecbb583de338ed"}, "3": {"node_id": "c7ca5ea1-c56a-46a9-8fc9-b40d9a81bbb6", "node_type": null, "metadata": {}, "hash": "152092756c64b0bd53b0b04fb730285c9e03a5499dd16fa24fe903c092124049"}}, "hash": "d9d0f7be31e68542d9789a5cc52a24cda577c921975a2a0c4c88a7cdd4225793", "text": "to members for the purpose of becoming members of a barter exchange and for maintaining records on barter transactions are not subject to tax.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), 212.05(1), 212.06(1)(a), (2)(b), (c), (g), (h), (3), (5)(b) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.66, Amended 1-2-89, 8-1-02.\n12A-1.067 Pawnbrokers. \nPawnbrokers 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.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (15), (16), 212.05(1)(a) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.67.\n12A-1.068 Tire Recapping.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (15)(a), (16), 212.05(1) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.68, Repealed 5-9-13.\n12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft.\n(1)(a) Every person who rents or leases any real property or who grants a license to use, occupy, or enter upon any real property is exercising a taxable privilege unless such real property is:\n1. Assessed as agricultural property under Section 193.461, F.S.\n2. Used exclusively as dwelling units.\n3. Property subject to tax on parking, docking, or storage space under Section 212.03(6), F.S.\n4. A public or private street or right-of-way occupied or used by a utility for utility purposes.\n5. A public street or road which is used for transportation purposes.\na. Tolls imposed exclusively for the right to travel on turnpikes, expressways, bridges, and other public roadway are payments for the use of the public roadway and are thus exempt. Example: The toll charged by a city to the general public for the right to cross a bridge is a payment for transportation purposes; therefore, it is exempt.\nb. However, a charge for the right to use a public or private roadway for non-transportation purposes is fully taxable. Example: A civic organization that is not exempt from sales tax contracts with a city to have certain streets and sidewalks blocked from traffic to conduct its annual festival. The privilege granted by the city to the civic organization for the use of the streets and sidewalks constitutes a license to use real property for non-transportation purposes. Therefore, any charge by the city to the civic organization for the use of streets and sidewalks is taxable.\n6.a. Property used at an airport exclusively for the purpose of aircraft landing or aircraft taxiing or property used by an airline for the purpose of loading or unloading passengers or property onto or from aircraft or for fueling aircraft. See subsection (3).\nb. Property which is used by an airline for loading or unloading passengers onto or from an aircraft is exempt. This property includes: common walkways inside a terminal building used by passengers for boarding or departing from an aircraft, ticket counters, baggage claim areas, ramp and apron areas, and departure lounges (the rooms which are used by passengers as a sitting or gathering area immediately before surrendering their tickets to board the aircraft). Departure lounges commonly known as VIP lounges, or airport clubs which are affiliated with an airline or a club which requires a membership or charge or for which membership or usage is determined by ticket status are not", "start_char_idx": 1522278, "end_char_idx": 1525815, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c7ca5ea1-c56a-46a9-8fc9-b40d9a81bbb6": {"__data__": {"id_": "c7ca5ea1-c56a-46a9-8fc9-b40d9a81bbb6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cb5a558f-42a1-465e-b157-1fdb781fee57", "node_type": null, "metadata": {}, "hash": "d9d0f7be31e68542d9789a5cc52a24cda577c921975a2a0c4c88a7cdd4225793"}, "3": {"node_id": "6b2e9cd1-956a-4293-a6df-9d4740d47059", "node_type": null, "metadata": {}, "hash": "a364eda747e8b0bd4546ec8a40ec0a770d31296383fbd4b396a9291f4bdc40bf"}}, "hash": "152092756c64b0bd53b0b04fb730285c9e03a5499dd16fa24fe903c092124049", "text": "a membership or charge or for which membership or usage is determined by ticket status are not included as property exempt from tax. The lease or license to use passenger loading bridges (jetways) and baggage conveyor systems comes under this exemption, provided that the jetways and baggage conveyor systems are deemed real property.\n(I) In order for the jetways and baggage conveyors to be deemed real property, the owner of these items must also be the owner of the land to which they are attached, and must have had the intention that such property become a permanent accession to the realty from the moment of installation. The items shall not be considered real property if the owner, when the owner is not the airport, retains title to the items after the purchase/installation indebtedness has been paid in full.\n(II) Any operator of an airport, such as an airport authority, which is the lessee of the land on which the airport has its situs is, for the purpose of this sub-subparagraph, deemed the owner of such land.\nc. Real property used by an airline for purposes of loading or unloading passengers or property onto or from an aircraft which is exempt from tax includes: office areas used to process tickets, baggage processing areas, operations areas used for the purpose of the operational control of an airline\u2019s aircraft, and air cargo areas.\n(I) If any portion of the above property is used for any other purpose, it is taxed on a pro-rata basis, which shall be determined by the square footage of the portion of the areas in the airport that are used by an airline exclusively for the purpose of loading or unloading passengers or property onto or from aircraft (which areas shall be the numerator) compared to the total square footage of such areas used by the airline (which areas shall be the denominator).\n(II) Example: An airline leases a total of 3,000 square feet from an airport authority. The airline uses the space as follows: 1,000 square feet are used to process tickets and check in the passengers\u2019 luggage; 1,000 square feet are used for the passengers\u2019 departure lounge; and 1,000 square feet are used for the management office and the employees\u2019 lounge. The 1,000 square feet used to process tickets and check in the passengers\u2019 luggage is exempt; the 1,000 square feet used as the passengers\u2019 departure lounge is also exempt; and the 1,000 square feet used as the management office and employees\u2019 lounge is taxable. Therefore, a total of 2,000 square feet is exempt because that portion of the total space leased by the airline is used exclusively for the purposes of loading or unloading passengers or property onto or from an aircraft. However, the total amount used as office space and the employees\u2019 lounge (i.e., 1,000 square feet) is taxable, because that portion of the space leased by the airline is not used exclusively for the purposes of loading or unloading passengers or property onto or from an aircraft.\nd. Real property used for fueling aircraft is taxable when the fueling activities are conducted by a lessee or licensee which is not an airline. However, the charge made to an airline for the use of aprons, ramps or other areas used for fueling aircraft is exempt.\n7.a. Property used at a port authority exclusively for the purpose of oceangoing vessels or tugs docking, or such vessels mooring on property used by a port authority for the purpose of loading or unloading passengers or cargo onto or from such vessels, or property used at a port authority for fueling such vessels. See subsection (2).\nb. The term \u201cport authority\u201d means any port authority created by or pursuant to the provisions of any general or special law or any district or board of county commissioners acting as a port authority under or pursuant to the provisions of any general or special law.\n8. Property leased, subleased, or rented to a person providing food and drink concessionaire services within the premises of a movie theater, a business operated under a permit issued pursuant to Chapter 550, F.S., (dog and horse racing), or any publicly owned", "start_char_idx": 1525811, "end_char_idx": 1529896, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6b2e9cd1-956a-4293-a6df-9d4740d47059": {"__data__": {"id_": "6b2e9cd1-956a-4293-a6df-9d4740d47059", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c7ca5ea1-c56a-46a9-8fc9-b40d9a81bbb6", "node_type": null, "metadata": {}, "hash": "152092756c64b0bd53b0b04fb730285c9e03a5499dd16fa24fe903c092124049"}, "3": {"node_id": "10882592-f885-4795-921b-ade464ad1cdc", "node_type": null, "metadata": {}, "hash": "ded126ba785f9f32f311ff663603ef57b57d18664a26283a5db25574815d4130"}}, "hash": "a364eda747e8b0bd4546ec8a40ec0a770d31296383fbd4b396a9291f4bdc40bf", "text": "to Chapter 550, F.S., (dog and horse racing), or any publicly owned arena, sports stadium, convention hall, exhibition hall, auditorium, or recreational facility; however, licenses to use such spaces are subject to sales tax.\n9. Recreational property or other common elements of a condominium when subject to a lease between the developer or owner of the condominium complex and the condominium association in its own right or as the agent for the owners of individual condominium units or the owners of individual condominium units. This exemption applies only to the lease payments of such property and any other use of such property by either the owner, developer, or the association shall be fully subject to tax.\n10. Classified as a type of property for which another exemption may apply pursuant to Section 212.031, F.S.\n(b)1. A person providing retail concessionaire services involving the sale of food and drink or other tangible personal property within the premises of an airport shall be subject to tax on the rental of such real property.\n2. A person providing retail concessionaire services involving the sale of food and drink or other tangible personal property within the premises of an airport shall not be subject to the tax on any license to use such property. For purposes of this subparagraph, the term \u201csale\u201d shall not include the leasing of tangible personal property.\n3. For purposes of this rule, the term \u201cretail concessionaire,\u201d which may be either a lessee or licensee, shall mean any person who makes sales of food or drink directly to the general public within the premises of a movie theater, a business operated under a permit issued pursuant to Chapter 550, F.S., or any publicly owned arena, sports stadium, convention hall, exhibition hall, auditorium, or recreational facility, or who makes sales of food, drinks or other tangible personal property directly to the general public within the premises of an airport. With regard to airports, any persons which contract to service or supply tangible personal property for airline operations are considered to be providing aircraft support services and are not concessionaires for purposes of this rule.\n(c) Real property used as an integral part of the performance of qualified production services shall not be subject to tax. The term \u201cqualified production services\u201d means any activity or service performed directly in connection with the production of a qualified motion picture. The term \u201cqualified motion picture\u201d means all or any part of a series of related images, either on film, tape, or other embodiment, including, but not limited to, all items comprising part of the original work and film-related products derived therefrom as well as duplicates and prints thereof and all sound recordings created to accompany a motion picture, which is produced, adapted, or altered for exploitation in, on, or through any medium or device and at any location, primarily for entertainment, commercial, industrial, or educational purposes and includes:\n1. Photography, sound and recording, casting, location managing and scouting, shooting, creation of special and optical effects, animation, adaptation (language, media, electronic or otherwise), technological modifications, computer graphics, set and stage support (such as electricians, lighting designers and operators, greensmen, prop managers and assistants, and grips), wardrobe (design, preparation, and management), hair and make-up (design, production, and application), performing (such as acting, dancing, and playing), designing and executing stunts, coaching, consulting, writing, scoring, composing, choreographing, script supervising, directing, producing, transmitting dailies, dubbing, mixing, editing, cutting, looping, printing, processing, duplicating, storing, and distributing;\n2. The design, planning, engineering, construction, alteration, repair, and maintenance of real or tangible personal property including stages, sets, props, models, paintings, and facilities principally required for the performance of those services listed in subparagraph 1.; and,\n3. Property management services directly related to property used in connection with the services described in subparagraphs 1. and 2.\n4. A statement similar to the following should be presented to the", "start_char_idx": 1529919, "end_char_idx": 1534233, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "10882592-f885-4795-921b-ade464ad1cdc": {"__data__": {"id_": "10882592-f885-4795-921b-ade464ad1cdc", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6b2e9cd1-956a-4293-a6df-9d4740d47059", "node_type": null, "metadata": {}, "hash": "a364eda747e8b0bd4546ec8a40ec0a770d31296383fbd4b396a9291f4bdc40bf"}, "3": {"node_id": "703b7588-7bbb-4a8e-863d-4b102dd52bc9", "node_type": null, "metadata": {}, "hash": "97f2c2db61827aa66adaf0be2af46f321708c8d12c7553b57fa4409d4a05e8ce"}}, "hash": "ded126ba785f9f32f311ff663603ef57b57d18664a26283a5db25574815d4130", "text": "and 2.\n4. A statement similar to the following should be presented to the lessor by the motion picture lessee at the time the parties execute the lease.\nLESSEE/LICENSEE/TENANT\nBLANKET LEASE EXEMPTION CERTIFICATE\nThis is to certify that all real property leased, licensed, or rented by (NAME OF LESSOR) on or after (DATE) to (NAME OF MOTION PICTURE LESSEE, LICENSEE, or TENANT) is or was leased, licensed, or rented to be used as an integral part of the performance of qualified production services, exempt from sales or use tax under the provisions of Section 212.031(1)(a)9., F.S.\nThis lease exemption certificate is to continue in force unless revoked by lessee in writing, addressed to the lessor named in this agreement.\nLESSEE/LICENSEE/TENANT ________________________________________________________________________________\nADDRESS ________________________________________________________________________________________________\nSALES TAX NUMBER (IF REGISTERED) _____________________________________________________________________\nSIGNATURE OF LESSEE/LICENSEE/TENANT ________________________________________________ DATE __________\nPRINT NAME _____________________________________________________________________________________________\n5. When the property is used for any purpose other than the production of a qualified motion picture and the lease exemption certificate has been provided to the lessor, tax should be accrued and remitted to the Department of Revenue by the motion picture lessee, licensee, or tenant on the lease of the real property.\n(d) \u201cReal property\u201d means the surface land, improvements thereto, and fixtures, and is synonymous with \u201crealty\u201d and \u201creal estate.\u201d\n(e) \u201cLicense,\u201d with reference to the use of real property, means the granting of a privilege to use or occupy a building or parcel of real property for any purpose.\n1. Example: An agreement whereby the owner of real property grants another person permission to install and operate a full service coin-operated vending machine, coin-operated amusement machine, coin-operated laundry machine, or any like items, on the premises is a license to use real property. The consideration paid by the machine owner to the real property owner for the license to use the real property is taxable. See Rule 12A-1.044, F.A.C., for the definitions of \u201camusement machine operator\u201d and \u201cvending machine operator.\u201d\n2. Example: An agreement between the owner of real property and an advertising agency for the use of real property to display advertising matter is a license to use real property. The consideration paid by the advertising agency to the real property owner for the license to use the real property is taxable.\n(2) The lease or rental of docking or storage spaces for boats at boat docks or marinas is taxable under Section 212.03(6), F.S.\n(3) The lease or rental of tie-down or storage space for aircraft at airports is taxable under Section 212.03(6), F.S.\n(4)(a) The tenant or person actually occupying, using, or entitled to use any real property from which rental or license fee is subject to taxation under Section 212.031, F.S., shall pay the tax to his immediate landlord or other person granting the right to such tenant or person to occupy or use such real property.\n(b) The tax shall be paid on all considerations due and payable by the tenant or other person actually occupying, using, or entitled to use any real property to his landlord or other person for the privilege of use, occupancy, or the right to use or occupy any real property for any purpose.\n(c) Ad valorem taxes paid by the tenant or other person actually occupying, using, or entitled to use any real property to the lessor or any other person on behalf of the lessor, including transactions between affiliated entities, are taxable.\n(d) Common area maintenance charges paid by a tenant to the lessor for the privilege or right to use or occupy real property are taxable.\n(e) Utility charges paid by a tenant to the lessor for the privilege or right to use or occupy real property are taxable, unless the lessor has paid the sales tax to the utility company on such utilities consumed by the tenant, and the utilities billed by the lessor to the tenant are separately stated on the", "start_char_idx": 1534229, "end_char_idx": 1538477, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "703b7588-7bbb-4a8e-863d-4b102dd52bc9": {"__data__": {"id_": "703b7588-7bbb-4a8e-863d-4b102dd52bc9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "10882592-f885-4795-921b-ade464ad1cdc", "node_type": null, "metadata": {}, "hash": "ded126ba785f9f32f311ff663603ef57b57d18664a26283a5db25574815d4130"}, "3": {"node_id": "113122ba-a76b-44c4-be0c-681b9ef3053d", "node_type": null, "metadata": {}, "hash": "69fc56d271cfaacdcd1c2c6d11a0f416eb79ebbd72050288cafcfdfb4d7e8f09"}}, "hash": "97f2c2db61827aa66adaf0be2af46f321708c8d12c7553b57fa4409d4a05e8ce", "text": "and the utilities billed by the lessor to the tenant are separately stated on the lessor\u2019s invoice to the tenant at the same or lower price as that billed by the utility company to the lessor.\n1. Example: Landlord owns a building with 5 offices and common areas. All offices are the same size. Landlord uses one office and leases the other four. The lease agreement provides that the utility charges are \u201cadditional rent\u201d and failure to pay such utility charges when required will cause the lease to terminate. All offices use approximately the same amount of utilities. Utility services are sold by City Utilities to Landlord. Landlord\u2019s total utility bill is $1,900. Of that total, $150 was non-taxable water, garbage, and sewage charges.\nLandlord charges each tenant $2,000 rent and 1/5 of Landlord\u2019s total utility bill with no mark-up. Tenant owes tax on the rent and on his portion of the utility charges not taxed to Landlord. Therefore, the invoice to the tenant for the month should read: \nRent \t$2,000.00\nTenant\u2019s one-fifth share of charges not taxed to Landlord ($150 * 20%)\t30.00\nTotal subject to sales tax \t$2,030.00\nFlorida (5.5%) sales tax \t111.65\nReimbursement for one-fifth share of utilities on which tax was paid by Landlord ($1,900 - $150 * 20%)\t350.00\nTotal Amount Due \t$2,491.65\n2. Example: Same facts as above, except Landlord marks up Tenants\u2019 share of the total of City Utilities\u2019 service bill by 10 percent. Thus each tenant\u2019s one-fifth share of utilities would be $418.00, instead of $380.00. Again, if Landlord separately states the utility charges on the tenant\u2019s invoice, Landlord should compute the tax as follows:\nRent \t$2,000.00\nTenant\u2019s one-fifth share of utilities not taxed (total utilities $418.00, less utilities on which Landlord paid tax, 350.00)\t68.00\nTotal subject to tax \t$2,068.00\nFlorida (5.5%) sales tax \t113.74\nReimbursement for one-fifth share of utilities on which tax was paid by Landlord\t350.00\nTotal Amount Due \t$2,531.74\n(f) The tax shall be due and payable at the time of the receipt of the rental or license fee payment by the lessor or other person who receives the rental or payment. The owner, lessor, or person receiving the rent or license fee shall remit the tax to the Department at the times and in the manner provided in Rule 12A-1.056, F.A.C.\n(g)1. The amount charged by a lessor to a lessee to cancel or terminate a lease agreement is subject to tax if the lessor records such charge as rental income in its books and records. If such charge is not recorded as rental income by the lessor, then such charge is not considered a payment for the lease of the real property but as a payment to cancel or terminate the lease agreement.\n2. Notwithstanding the provisions of subparagraph 1., above, if the amount paid by a lessee to a lessor to cancel or terminate a lease agreement is recorded as a rental expense in the lessee\u2019s books and records, then such payment is subject to tax. However, if the lessee does not record that payment as a rental expense, then such payment is not considered a payment for the lease of the real property but as a payment to cancel or terminate the agreement, and is not subject to tax. If the lessee records the payment as a rental expense but does not remit tax to the lessor on such payment, then the lessee is required to remit the tax on such charge directly to the Department of Revenue. The lessee is required to remit the tax on Form DR-15, Sales and Use Tax Return, if a registered dealer, or if unregistered, the lessee is required to remit the tax on Form DR-15MO, Out-of-State Purchase Return. Forms DR-15 and DR-15MO are incorporated by reference in Rule", "start_char_idx": 1538472, "end_char_idx": 1542133, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "113122ba-a76b-44c4-be0c-681b9ef3053d": {"__data__": {"id_": "113122ba-a76b-44c4-be0c-681b9ef3053d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "703b7588-7bbb-4a8e-863d-4b102dd52bc9", "node_type": null, "metadata": {}, "hash": "97f2c2db61827aa66adaf0be2af46f321708c8d12c7553b57fa4409d4a05e8ce"}, "3": {"node_id": "2dae07b4-3ecd-4987-ba5e-2047827f2db0", "node_type": null, "metadata": {}, "hash": "3c9bfb6faafc29bc839072709125ce090a1128774744ba11bd0b9ba0cb49ed52"}}, "hash": "69fc56d271cfaacdcd1c2c6d11a0f416eb79ebbd72050288cafcfdfb4d7e8f09", "text": "Purchase Return. Forms DR-15 and DR-15MO are incorporated by reference in Rule 12A-1.097, F.A.C.\n3. Should the lessor or lessee record the payment as rental income or expense, respectively, but provide sufficient documentation, such as a lease or other tangible evidence, to establish that the payment is for other than the use of the real property, then such payment is not subject to tax.\n4. Should the lessor or lessee record the payment as other than rental income or rental expense, respectively, but sufficient documentation exists, such as a lease or other tangible evidence, to establish that the payment was additional payment for the use of the real property, then such payment is subject to tax.\n(5) Only one tax on the rental or license fee payable from the occupancy or use of any real property from which the rental or license fee is subject to taxation under Section 212.031, F.S., shall be collected, and the tax shall not be pyramided by a progression of transactions; however, the amount of tax due the State of Florida shall not be decreased by any such progression of transactions.\n(6) Each place of business is required to be registered separately by the owner, landlord, agent, or other persons who collect or receive rents or license fees on behalf of owners or lessors. See Rule 12A-1.060, F.A.C.\n(7)(a) Where a tenant or person occupying, using, or entitled to use any real property which is subject to tax sublets or assigns and collects rentals or license fees on a taxable portion of the leased or licensed premises, such tenant or other person shall be required to register as a dealer and collect and remit the tax on all such sub-rentals or assignments.\n(b) Notwithstanding the provisions of paragraph (a), when space is subleased to a convention or industry trade show in a convention hall, exhibition hall, or auditorium, whether publicly or privately owned, the sponsor who holds the prime lease is subject to tax on the prime lease and the sublease shall be exempt.\n(8) When a tenant (lessee) or other person occupying, using, or entitled to use any real property (licensee) sublets or assigns some portion of the leased or licensed property, he may take credit on a pro rata basis for the tax that he paid to his landlord or other such person on the space that he subleases or assigns. Proration shall be computed on square footage or some other basis acceptable to the Executive Director or the Executive Director\u2019s designee in the responsible program. For example, Tenant leases 200 square feet of floor space for $400.00 and pays Landlord $22.00 rental tax. Tenant subleases 100 square feet, or one half, of the space to Subtenant for $300.00 and collects $16.50 tax which he remits to the State, less a credit of $11.00 for tax that he paid to his landlord on the space that he subleased to Subtenant. (One half of $400.00 is $200.00 and 5.5 percent of this amount is $11.00.)\n(9) If a tenant or other person sublets or assigns his interest in all of the leased or licensed premises, or retains only an incidental portion of the entire premises, then such tenant or other person may elect not to pay tax on the prime lease or license, provided that such tenant or other person shall register as a dealer and collect and remit tax due on the sub-rentals or assignments and pay the tax due on the portion of the rental charges or license fees pertaining to any taxable space which he retains. If the tenant or licensee elects not to pay the tax to his landlord, or other person granting the right to occupy or use such real property, he should extend to his landlord or such other person a resale certificate.\n(10) When the owner of a business, or the operator of a business who is a lessee or licensee, provides floor space to any person, and in addition thereto and in connection therewith also provides certain services to such person such as display, delivery, wrapping, packaging, telephone, credit, collection, or accounting, the amount charged by the lessee or licensee to such person constitutes the lease or rental of or", "start_char_idx": 1542134, "end_char_idx": 1546201, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2dae07b4-3ecd-4987-ba5e-2047827f2db0": {"__data__": {"id_": "2dae07b4-3ecd-4987-ba5e-2047827f2db0", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "113122ba-a76b-44c4-be0c-681b9ef3053d", "node_type": null, "metadata": {}, "hash": "69fc56d271cfaacdcd1c2c6d11a0f416eb79ebbd72050288cafcfdfb4d7e8f09"}, "3": {"node_id": "91eba004-6ec4-464f-8d27-67fa186c81cc", "node_type": null, "metadata": {}, "hash": "4c2b5854a262c95c0aa945e7b178e9e0498d9621365f87fa83424ce0bc2a079e"}}, "hash": "3c9bfb6faafc29bc839072709125ce090a1128774744ba11bd0b9ba0cb49ed52", "text": "charged by the lessee or licensee to such person constitutes the lease or rental of or license to use or occupy real property, and where the charges for such services are not separately stated in the agreement and on the invoices or other billings, the total consideration paid under the agreement is taxable. Where the charges for such services are separately stated in the agreement and on the invoices or other billings, only those charges for floor space are taxable. When the operator of a business is a lessee or licensee, he may take credit in accordance with the provisions of subsection (8) of this rule, for the tax paid on the floor space which he subleases or assigns.\n(11) When the operator of a business, who may be the owner or prime lessee, provides space to an independent operator or licensee, the operator shall collect and remit tax on the total consideration paid by the independent operator or other person for the right of such person to occupy or use such space.\n(12) When a tenant or other person pays insurance for his own protection, the premium is not regarded as rental or license fee consideration, even though the landlord or other person granting the right to occupy or use such real property is also protected by the coverage. However, any portion of the premium which secures the protection of the landlord or person granting the right to occupy or use such real property and which is separately stated or itemized is regarded as rental or license fee consideration and is taxable.\n(13) When the rental or lease of an interest in real property or a license to use or occupy any real property includes areas which are used for free parking, the entire consideration paid by the lessee or licensee to the lessor or person receiving the rent or payment by a rental or license fee arrangement is taxable.\n(14)(a) When a rental, lease, or license to use or occupy real property involves multiple use of such real property wherein a part of the real property is subject to tax, and a part of the property is excluded from the tax, the Executive Director or the Executive Director\u2019s designee in the responsible program shall determine from the lease or license and such other information as may be available, that portion of the total rental charge or license fee which is exempt from the tax. When, in the judgment of the Executive Director or the Executive Director\u2019s designee in the responsible program, the amount of rent or license fee stated in the lease or license arrangement for the taxable portion of the real property does not represent true value, the Executive Director or the Executive Director\u2019s designee in the responsible program shall make a determination of the proper amount of rent or license fee applicable thereto for the purpose of determining the amount of tax due from such other information as is available.\n(b) As an example, the portion of the premises leased or rented by for profit entities, qualifying as homes for the aged, or licensed as a nursing home or hospice under Chapter 400, F.S., which is used as a dwelling unit is taxable on a pro-rata basis. The pro-rata portion shall be determined by the square footage of the portion of the dwelling that is normally accessed and used by the residents compared to the total square footage of the nursing home premises.\n1. The areas which are normally accessed and used by the nursing facility residents are exempt. These include:\na. Front lobby,\nb. Receptionist\u2019s office,\nc. Bookkeeper\u2019s office (operates as a bank for the residents),\nd. Residents\u2019 rooms,\ne. Hallways,\nf. Public restrooms,\ng. Social Service\u2019s office,\nh. Residents\u2019 conference room/Party room,\ni. Therapy rooms,\nj. Dining rooms,\nk. Activity rooms/Day rooms,\nl. Treatment rooms,\nm. Chapel,\nn. Central bath/Whirlpool,\no. Residents\u2019 pantry/small kitchen area (usually have microwaves and cabinets for residents\u2019 use),\np. Grounds which are improved and developed for the residents\u2019 use, including lawns, trails, sidewalks, patios, picnic areas,\nq. Driveways and parking areas.\n2. The areas which are not normally accessed and used by the", "start_char_idx": 1546198, "end_char_idx": 1550306, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "91eba004-6ec4-464f-8d27-67fa186c81cc": {"__data__": {"id_": "91eba004-6ec4-464f-8d27-67fa186c81cc", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2dae07b4-3ecd-4987-ba5e-2047827f2db0", "node_type": null, "metadata": {}, "hash": "3c9bfb6faafc29bc839072709125ce090a1128774744ba11bd0b9ba0cb49ed52"}, "3": {"node_id": "9f41d2cc-8e76-4acd-ada6-19128ac73d0e", "node_type": null, "metadata": {}, "hash": "942fd1689de230d14a05a8ffe07050940ce743d04e114164d9d057f79bac2ac1"}}, "hash": "4c2b5854a262c95c0aa945e7b178e9e0498d9621365f87fa83424ce0bc2a079e", "text": "areas.\n2. The areas which are not normally accessed and used by the facility\u2019s residents are taxable. These include:\na. Kitchen,\nb. Laundry room,\nc. Employees\u2019 lounge,\nd. Hallways connecting non-accessible rooms,\ne. Linen closets,\nf. Oxygen storage closets,\ng. Nurses\u2019 stations,\nh. Director of Nursing\u2019s office,\ni. Administrator\u2019s office,\nj. Director of Admission\u2019s office,\nk. Housekeeping office,\nl. Electrical room,\nm. Pharmaceutical storage rooms,\nn. Storage rooms for facility\u2019s supplies,\no. Sterilization rooms,\np. Medical records office,\nq. Janitor\u2019s closet,\nr. Outside storage of facility\u2019s equipment,\ns. Areas used for commercial purposes (e.g., beauty shops),\nt. Unimproved grounds.\n(15) The charge made to its customer by a railroad for the use of a side track located on railroad property is taxable.\n(16) Any person who has leased, occupied, or used or was entitled to use any real property and cannot prove that the tax has been paid to his lessor or other person shall be directly liable to the State for any tax, interest, or penalty due on any such taxable transaction.\n(17) Payments to a merchants\u2019 association by a lessee or licensee shall be taxable if the payments are a part of the consideration for the right to use or occupy the real property. If the payments are not part of the consideration for the right to use or occupy the real property, such payments are not taxable.\n(18) The lease or rental of land or a hall or other facilities by a fair association subject to the provisions of Chapter 616, F.S., to a show promoter or prime operator of a carnival or midway attraction is exempt. However, the sublease of land or a hall or other facilities by the show promoter or prime operator of a carnival or midway attraction is taxable.\n(19)(a) The lease or rental of real property or a license fee arrangement to use or occupy real property between related \u201cpersons,\u201d as defined in Section 212.02(12), F.S., in the capacity of lessor/lessee, is subject to tax.\n(b) The total consideration, whether direct or indirect, payments or credits, or other consideration in kind, furnished by the lessee to the lessor is subject to tax despite any relationship between the lessor and the lessee.\n(c) The total consideration furnished by the lessee to a related lessor for the occupation of real property or the use or entitlement to the use of real property owned by the related lessor is subject to tax, even though the amount of the consideration is equal to the amount of the consideration legally necessary to amortize a debt owned by the related lessor and secured by the real property occupied, or used, and even though the consideration is ultimately used to pay that debt.\n(20) Where two taxpayers, in connection with the interchange of facilities, rent or lease property, each to the other, for use in providing or furnishing any of the services mentioned in Section 166.231, F.S., (electricity, natural or manufactured gas, water service, and telecommunication service), the term \u201clease or rental\u201d means only the net amount of rental involved.\n(21) The rental of a restaurant or hotel dining room is taxable.\n(22)(a) When tangible personal property is left upon another\u2019s premises under a contract of bailment, the bailee is not exercising a privilege taxable under the provisions of Section 212.031, F.S., relating to leases, licenses, or rentals of real property.\n(b) A bailment is a contractual agreement, oral or written, whereby a person (the bailor) delivers tangible personal property to another (the bailee) and the bailor for the duration of the relationship relinquishes his exclusive possession, control, and dominion over the property, so that the bailee can exclude, within the limits of the agreement,", "start_char_idx": 1550322, "end_char_idx": 1554062, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9f41d2cc-8e76-4acd-ada6-19128ac73d0e": {"__data__": {"id_": "9f41d2cc-8e76-4acd-ada6-19128ac73d0e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "91eba004-6ec4-464f-8d27-67fa186c81cc", "node_type": null, "metadata": {}, "hash": "4c2b5854a262c95c0aa945e7b178e9e0498d9621365f87fa83424ce0bc2a079e"}, "3": {"node_id": "460233e0-20ea-4132-a612-bdfa1c9ac3f4", "node_type": null, "metadata": {}, "hash": "99d3e528ddbdfcc210e2b26d94ad509b5d1289f660eb00b4bca3486f84239072"}}, "hash": "942fd1689de230d14a05a8ffe07050940ce743d04e114164d9d057f79bac2ac1", "text": "the property, so that the bailee can exclude, within the limits of the agreement, the possession of the property to all others. If there is no such delivery and relinquishment of exclusive possession, and the owner\u2019s control and dominion over the property is not dependent upon the cooperation of the person on whose premises the property is left, and his access thereto is in no wise subject to the latter\u2019s control, it will generally be held that such person is a tenant, lessee, or licensee of the space upon the premises where the property is left.\n1. Example: A safety-deposit box in a bank or vault is a bailment, not a lease or license, because the bank has one key and the customer another and both are necessary to gain access to the box.\n2. Example: An airport locker is not a bailment, but a lease or license, because the renter has the key and sole access to the stored property.\n3. Example: The charge made for use of a frozen food locker in cold storage or locker plants is exempt under conditions which require the facility owner\u2019s presence and assent for the food owner to access his property.\n(c) A person who merely grants storage space without assuming, expressly or implied, any duty or responsibility with respect to the care and control of the property stored is a landlord of a person granted a right to occupy or use such real property and is not a bailee. Thus, the person granting the right to use such storage space is exercising a privilege taxable under the provisions of Section 212.031, F.S., as a lease or license.\n(d) A lease, license, or bailment is indicative of a contractual relationship, and the terms are not mutually exclusive. Whatever label is attached to a contract, in determining whether a transaction is a bailment or a lease or a license, consideration will be given to the manifested intention of the parties as to which relationship has been created.\n(e) In the absence of an express contract, the creation of a bailment requires that possession and control pass from the bailor to the bailee; there must be full transfer, actual or constructive, so as to exclude the property from the possession of the owner and all other persons and give the bailee sole custody and control for the time being.\n(23) The applicable tax rate for rental payments made by a tenant is based on the date that the tenant occupies or is entitled to occupy the property. The applicable tax rate may not be avoided by delaying or prepaying rent or license fee payments.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.03(6), 212.031 FS. History\u2012New 10-7-68, Amended 2-8-69, 10-7-69, 6-16-72, 9-26-77, 10-18-78, 12-31-81, 7-20-82, Formerly 12A-1.70, Amended 1-2-89, 3-27-95, 7-17-95, 1-17-18, 1-8-19, 12-12-19, 6-14-22.\n12A-1.071 Rentals, Leases, or License to Use Tangible Personal Property.\n(1)(a) For the purpose of this rule, the term \u201clease\u201d 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 a transfer of possession of tangible personal property, without regard to limitations upon the use, for a consideration, without a transfer of title to the property. It is not essential for a transfer of possession of tangible personal property to include the right to move the tangible personal property. It includes a transaction under which a person secures for a consideration the temporary use of tangible personal property which, although not on his premises, is operated by or under the direction or control of the person or his employees. All leases of tangible personal property other than conditional-sale type leases as described in paragraph (1)(d) of this rule, are operating leases. Whether a transaction is a \u201csale\u201d or a \u201crental, lease, or license to use\u201d shall be", "start_char_idx": 1554051, "end_char_idx": 1557946, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "460233e0-20ea-4132-a612-bdfa1c9ac3f4": {"__data__": {"id_": "460233e0-20ea-4132-a612-bdfa1c9ac3f4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9f41d2cc-8e76-4acd-ada6-19128ac73d0e", "node_type": null, "metadata": {}, "hash": "942fd1689de230d14a05a8ffe07050940ce743d04e114164d9d057f79bac2ac1"}, "3": {"node_id": "f2400ac7-4a86-4576-92ee-a68647f54e71", "node_type": null, "metadata": {}, "hash": "d5f992649d30d93139a58a8d2d9f851cc7989d0ae179fba2aaadfea6ffa4eeab"}}, "hash": "99d3e528ddbdfcc210e2b26d94ad509b5d1289f660eb00b4bca3486f84239072", "text": "or a \u201crental, lease, or license to use\u201d shall be determined in accordance with the provisions of the agreement.\n(b) Transfer of possession with respect to an operating lease means that one of the following attributes of tangible personal property ownership has been transferred:\n1. Custody or possession of the property, actual or constructive;\n2. The right to custody or possession of the property; or\n3. The right to use and control or direct the use of the property.\n(c) For an operating lease, tax applies to the gross proceeds derived from the lease of tangible personal property for the entire term of the lease when the lessor of such property is an established business, part of an established business, or leasing tangible personal property is incidental or germane to the lessor\u2019s business.\n1. The \u201cgross proceeds derived\u201d means the total consideration agreed by the parties for the lease of the tangible personal property. Sales tax is due and payable by the lessee to the lessor when the lessee\u2019s obligation arises to pay to the lessor each agreed payment, irrespective of whether the lessee has complied with the obligation to pay the agreed payment(s) to the lessor.\n2. Gross proceeds for purposes of this rule include, in addition to the amount attributable to the rental of tangible personal property:\na. Any interest charges whether or not separately stated, unless the interest charges are clearly imposed for late payment or other defaults under the lease.\nb. Ad valorem taxes due by the lessee or other person actually using, or entitled to use the tangible personal property to the lessor or any other person on behalf of the lessor, including transactions between affiliated entities.\nc. Any portion of an insurance premium due by the lessee or other person actually using, or entitled to use the tangible personal property to the lessor or any other person on behalf of the lessor which names the lessor or his assigns as the beneficiary thereof and which is separately stated or itemized. However, when a lessee or other person pays insurance for his own protection, the premium is not regarded as gross proceeds subject to tax, even though the lessor or other person granting the right to use the tangible personal property is also protected by the coverage.\nd. Freight charges incurred as part of the lease transaction. See Rule 12A-1.045, F.A.C.\n(d) Where a contract designated as a lease transfers substantially all the benefits, including depreciation, and risks inherent in the ownership of tangible personal property to the lessee, and ownership of the property transfers to the lessee at the end of the lease term, or the contract contains a purchase option for a nominal amount, the contract shall be regarded as a sale of tangible personal property under a security agreement commonly referred to as a conditional-sale type lease, from its inception. The purchase option shall be regarded as a nominal amount if it does not exceed $100 or 1 percent of the total contract price, whichever is the lesser amount.\n(e) Whether a lease is a conditional-sale type lease or an operating lease shall be determined in accordance with the provisions of the agreement, read in light of the facts and circumstances existing at the time the agreement was executed. Taxpayers who calculated and paid taxes on leases, entered into after January 2, 1989, pursuant to any amendments to paragraph (1)(d) of this rule adopted after January 2, 1989, shall be deemed to be in compliance with the requirements of this rule.\n(f) In the case of a conditional-sale type lease executed on or after the effective date of this rule, the Executive Director or the Executive Director\u2019s designee in the responsible program will consider these to be sales and purchases from their inception with tax due and payable at the moment the contractual agreement is entered into or when the property comes to rest in this state if at a later date. Charges for interest or financing are taxable unless the rate of interest or the actual amount of interest charged is separately stated on the customer\u2019s contract.\n(2)(a) Tangible personal property purchased exclusively for leasing purposes by a dealer registered with the Department at the time", "start_char_idx": 1557976, "end_char_idx": 1562213, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f2400ac7-4a86-4576-92ee-a68647f54e71": {"__data__": {"id_": "f2400ac7-4a86-4576-92ee-a68647f54e71", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "460233e0-20ea-4132-a612-bdfa1c9ac3f4", "node_type": null, "metadata": {}, "hash": "99d3e528ddbdfcc210e2b26d94ad509b5d1289f660eb00b4bca3486f84239072"}, "3": {"node_id": "5c1fb16b-a12f-48a0-b440-b181bd9b5d91", "node_type": null, "metadata": {}, "hash": "b11535f1710ddbcfc8ccab2e43974220c2a0332220fd3f820cc585e48285ce3b"}}, "hash": "d5f992649d30d93139a58a8d2d9f851cc7989d0ae179fba2aaadfea6ffa4eeab", "text": "purchased exclusively for leasing purposes by a dealer registered with the Department at the time of purchase may be purchased tax-exempt. The purchasing dealer is required to issue a copy of the dealer\u2019s Annual Resale Certificate to the selling dealer at the time of purchase in lieu of paying tax, as provided in Rule 12A-1.039, F.A.C.\n(b)1. Any person who purchases tangible personal property for the dual purpose of leasing it to others and also for his own use, or who purchases tangible personal property with the intention only of leasing it but in fact also uses the property itself, shall pay the tax on the cost price of such property and shall also collect and remit the tax on all leases of such property.\n2. The subsequent conversion to one\u2019s own use, of tangible personal property which has been purchased tax exempt for exclusive lease, will be subject to use tax at the time of conversion. The basis of the use tax will be \u201cfair market value\u201d at the time of conversion. If the fair market value of the tangible personal property cannot be determined, then the use tax due at the time of conversion should be based on the acquisition cost of the tangible personal property. Under no circumstances will the aggregate amount of sales tax, from leasing and the use tax at the time of conversion, be less than the total sales tax that would have been due on the original acquisition cost paid by the lessor.\n(3) An out-of-state owner or lessor of equipment is doing business in Florida when his tangible personal property is located in Florida in the possession of a lessee, and the owner or lessor shall register and comply with the provision of Chapter 212, F.S. The lease of tangible personal property which is used or stored in this state shall be taxable without regard to its prior use or tax paid on purchase outside this state.\n(4) If the lessee of tangible personal property removes the property from the State of Florida, the consideration contracted to be paid subsequent to such removal is not taxable, provided the lessee furnishes the lessor with a signed certificate identifying the property, and the date the property was or will be removed from this state. If the lessee has obtained self-accrual authority from the Department of Revenue, as provided in Rule 12A-1.0911, F.A.C., then the lessee\u2019s records must substantiate when the property was removed from this state. Rental amounts charged or paid while the property is in Florida are taxable, even though the property is moved from the state immediately after the lessee takes possession of it. This does not apply to motor vehicles. See Rule 12A-1.007, F.A.C., for application of tax to rental of motor vehicles.\n(5)(a) Rental receipts from motion picture films, when an admission is charged for viewing such films, are exempt.\n(b) Tax applies to leases of video cassettes, videotapes, and videodiscs for private use when the lessee does not obtain or acquire the right to license, broadcast, exhibit, or reproduce the video cassettes, videotapes, or videodiscs.\n(c) Film and license fees and direct charges for films, videotapes, transcriptions, program syndication, and network syndication used by television stations, radio stations, or networks are exempt.\n(6) The lease payments on tangible personal property which is leased solely for the purpose of leasing it to a third party are exempt. The prime lessee is required to register with the Department as a dealer and issue the prime lessor a resale certificate in lieu of tax.\n(7) Each operating lease payment due under a lease purchase or similar agreement which also grants the lessee an option to purchase the tangible personal property is taxable. When the option is exercised and title to the property passes to the lessee-purchaser, no tax is due on that part of the purchase price upon which lease tax has been paid. Only the balance of the purchase price required to be paid by the purchaser upon the exercise of the option is taxable.\n(8) Repair parts purchased for use in the maintenance of tangible personal property used exclusively", "start_char_idx": 1562170, "end_char_idx": 1566253, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5c1fb16b-a12f-48a0-b440-b181bd9b5d91": {"__data__": {"id_": "5c1fb16b-a12f-48a0-b440-b181bd9b5d91", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f2400ac7-4a86-4576-92ee-a68647f54e71", "node_type": null, "metadata": {}, "hash": "d5f992649d30d93139a58a8d2d9f851cc7989d0ae179fba2aaadfea6ffa4eeab"}, "3": {"node_id": "c3a9ac10-4bc6-4d32-a971-0e8b151aa13f", "node_type": null, "metadata": {}, "hash": "274472c7461263d12a83aaabbe07eb8877885f4f3f5c97df47ba174ee587a260"}}, "hash": "b11535f1710ddbcfc8ccab2e43974220c2a0332220fd3f820cc585e48285ce3b", "text": "Repair parts purchased for use in the maintenance of tangible personal property used exclusively for leasing purposes are exempt when purchased by the lessor. When purchased by the lessee, they are taxable. Charges by the lessor to a lessee for repairing property which is not a part of the lease contract are taxable. Charges to the lessee by a third party for repairing the leased property are taxable.\n(9)(a) A transaction involving the use of equipment with an operator supplied by the owner of the equipment is a lease if control or direction over the use of the equipment passes to the customer.\n(b) When the operator of the equipment is on the payroll of the lessee, the contract constitutes a rental of tangible personal property and is subject to the tax.\n(c) A transaction is not a lease if it is for the performance of a specific job in a manner to be determined by the owner or his operator.\n(d) When the owner of equipment furnishes the operator and all operating supplies, and contracts for their use to perform certain work under his direction and according to his customer\u2019s specifications, and the customer does not take possession or have any direction or control over the physical operation, the contract constitutes a service transaction and not the rental of tangible personal property, and no tax is due on the transaction.\n(10) The tax on leases of machinery, such as cigar machinery, etc., must include not only the basic rental charge for each machine, but also the rentals or royalties assessed on the gross output of each machine.\n(11) If equipment is purchased primarily for use by a contractor and is subsequently leased, it is taxable at the time of purchase and also upon its subsequent lease, unless the lease qualifies as an occasional lease. See subsection 12A-1.037(6), F.A.C., for occasional rental of tangible personal property.\n(12) The charges under contracts between separate legal entities, such as two corporations, or between a corporation and an individual or between a corporation and a partnership covering the lease of tangible personal property are taxable, even though the stock of the corporation is owned by the same stockholders or by the other contracting parties. Charges under a lease between a partnership and one or more of the individual partners are taxable.\n(13) A corporation must charge tax on the gross proceeds derived, from leases of equipment to an individual or to individuals owning 100 percent of its stock.\n(14)(a) Tax is due and payable on the charge by a dealer to a customer for the retention of tangible personal property beyond a stipulated time. Such \u201ccharges\u201d shall constitute part of the total consideration for the continued possession of tangible personal property when the lessor records such charges as rental income in its books and records. However, if such charges are specifically designated and itemized in the contract, charge ticket, sales slip, invoice, or other tangible evidence of the lease as a penalty or late fee, then such charges or fees are only incidental to the sale, and do not constitute part of the sales price; therefore, such charges are not subject to tax.\n(b)1. The amount charged by a lessor to a lessee to cancel or terminate a lease agreement is subject to tax if the lessor records such charge as rental income in its books and records. If such charge is not recorded as rental income by the lessor, then such charge is not considered a payment for the lease of the tangible personal property but as a payment to cancel or terminate the lease agreement.\n2. Notwithstanding the provisions of subparagraph (b)1. above, if the amount paid by a lessee to a lessor to cancel or terminate a lease agreement is recorded as a rental expense in the lessee\u2019s books and records, then such payment is subject to tax. However, if the lessee does not record that payment as a rental expense, then such payment is not considered a payment for the lease of the tangible personal property but as a payment to cancel or terminate the agreement, and is not subject to tax. If the lessee records the payment as a rental expense but does not remit tax to the lessor on such payment, then the lessee is required", "start_char_idx": 1566254, "end_char_idx": 1570455, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c3a9ac10-4bc6-4d32-a971-0e8b151aa13f": {"__data__": {"id_": "c3a9ac10-4bc6-4d32-a971-0e8b151aa13f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5c1fb16b-a12f-48a0-b440-b181bd9b5d91", "node_type": null, "metadata": {}, "hash": "b11535f1710ddbcfc8ccab2e43974220c2a0332220fd3f820cc585e48285ce3b"}, "3": {"node_id": "6ceb3bde-f8db-43d4-aa7a-c9f9cd2a6ef6", "node_type": null, "metadata": {}, "hash": "67267066d719a0ed202a4c88d88a6958f5d4e23668cd95f65ad6fdfa8dc4211d"}}, "hash": "274472c7461263d12a83aaabbe07eb8877885f4f3f5c97df47ba174ee587a260", "text": "but does not remit tax to the lessor on such payment, then the lessee is required to remit the tax on such charge directly to the Department. The lessee is required to remit the tax on Form DR-15, Sales and Use Tax Return, if a registered dealer, or if unregistered, the lessee is required to remit the tax on Form DR-15MO, Out-of-State Purchase. Forms DR-15 and DR-15MO are incorporated by reference in Rule 12A-1.097, F.A.C.\n3. Should the lessee record the payment as a rental expense but provide documentation, such as a lease or other tangible evidence, to establish that the payment is for other than the use of tangible personal property, then such payment is not subject to tax.\n4. Should the lessor or lessee record the payment as other than rental income or rental expense, but documentation exists, such as a lease or other tangible evidence, to establish that the payment was additional payment for the use of tangible personal property, then such payment is subject to tax.\n(15) When a boat or vessel is chartered with crew furnished, for the carriage or transportation of persons or property from one point to another and the charterer does not have any direction or control over its operation, the contract constitutes a service transaction and not the rental of tangible personal property and is exempt. See paragraph (17)(c) for charter fishing vessels.\n(16) When a boat or vessel is leased or rented on a \u201cbare boat\u201d basis, the sales tax applies to the gross proceeds derived from the lease or rental. The lease or rental is considered to be on a \u201cbare boat\u201d basis when:\n(a) The lessor does not provide a crew;\n(b) The lessor does provide a crew but it is hired by the lessee under a separate employment contract. (Under such circumstances the employment contract cost is not a part of the gross proceeds derived from the lease or rental and is not taxable.)\n(17)(a) When the owner of a boat or vessel operated as a \u201chead-boat\u201d or \u201cparty boat\u201d supplies the crew, which remains under the control and direction of the owner, and makes a charge measured on an admission or entrance or length of stay aboard the vessel for the privilege of participating in sightseeing, dinner cruises, sport, recreation, or similar activities including fishing, the charge is taxable as an admission.\n(b) Example: A vessel having a capacity for 6 persons operates as a \u201cparty\u201d or \u201chead-boat\u201d with a charge of $50 per person for a day fishing trip whether 1 or 6 persons are carried on the trip. The charge made is considered a charge for admission and is subject to sales tax.\n(c) The charge made for chartering any boat or vessel with a crew furnished, solely for the purpose of fishing, is exempt from the tax on admissions and from the tax on leases or rentals of tangible personal property.\n(d) Example: A vessel similar to that in the example in paragraph (b) above is available for a day fishing trip for a charge of $300 per day, with crew furnished, without any reduction for the number of persons participating in the trip. This transaction qualifies as a charter fishing trip and the charge is not subject to sales tax.\n(18) Unless a boat or vessel is purchased exclusively for rental on a bare boat basis as described in subsection (16), the purchase of the boat or vessel and parts thereof is taxable. See Rule 12A-1.0641, F.A.C., for vessels engaged in interstate and foreign commerce.\n(19) The rental charges on water recreation or transportation devices, including but not limited to boats, sailboats, sailboards, surfboards, pedal boats, skis, jet skis, and canoes are taxable as rentals of tangible personal property.\n(20) The rental of aircraft is taxable.\n(21) The charge made by an air taxi (charter) to transport a passenger to a certain destination (the passenger does not pilot or take possession of the aircraft) is a charge for transportation service rather than a rental and is exempt from", "start_char_idx": 1570473, "end_char_idx": 1574385, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6ceb3bde-f8db-43d4-aa7a-c9f9cd2a6ef6": {"__data__": {"id_": "6ceb3bde-f8db-43d4-aa7a-c9f9cd2a6ef6", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c3a9ac10-4bc6-4d32-a971-0e8b151aa13f", "node_type": null, "metadata": {}, "hash": "274472c7461263d12a83aaabbe07eb8877885f4f3f5c97df47ba174ee587a260"}, "3": {"node_id": "350bfcb4-21eb-4aff-a9b6-20ff1d6391e5", "node_type": null, "metadata": {}, "hash": "1de819365949e0dcde1e4d7652351aee0fdd62cf3708ecf57bc463946a410fb4"}}, "hash": "67267066d719a0ed202a4c88d88a6958f5d4e23668cd95f65ad6fdfa8dc4211d", "text": "the aircraft) is a charge for transportation service rather than a rental and is exempt from tax.\n(22) A charge for flight instruction, which includes supervised solo flights, is exempt. The purchase of an aircraft for this use is taxable.\n(23) The charge for any solo flights made by the student after completing his flight course, even though he may be logging hours for a rating or license, is a rental and is taxable. For additional tax information on aircraft, see subsection 12A-1.007(10), F.A.C.\n(24) Life preservers, cushions, oars, oar locks, anchors, anchor ropes, and similar equipment purchased for boats which are to be used exclusively for rental purposes are exempt.\n(25) The rentals of batteries, life vests, and other survival equipment are taxable.\n(26) The rentals of beach umbrellas, beach chairs, dugouts, portable canvas cabanas, and similar equipment are taxable.\n(27) The rentals of riding horses by riding stables are taxable.\n(28) Rentals of golf carts, clubs, etc., by private and public (municipal) golf courses and by golf professionals are taxable.\n(29) Skating rink charges for admission to the premises are taxable. Charges for the privilege of skating are taxable. If the customer rents skates from the rink, the rental charge is taxable.\n(30) When the owner of a float contracts with a second party to furnish the driver and float in a parade for the benefit of the second party, the charge made is considered a charge for service and is exempt. The owner is liable for tax on the materials he uses in the construction of the float. If the owner of a float leases it to a second party and surrenders possession to such party, the rental charge is taxable.\n(31) The rental of stoves, ice boxes, counter, etc., in connection with an established business is taxable.\n(32) Meat saws, chopper knives, and replacement parts therefor furnished to meat markets for a charge are exempt to the dealer at the time of acquisition, and the charges to the meat market are taxable. Such equipment, when furnished to meat markets at no charge, is taxable to the dealer at the time of acquisition.\n(33) Caterers are required to pay tax on the purchases or rentals of all dishes, tables, chairs, silver, linens, kitchen utensils, artificial palms, and other items used by them in the conduct of their business. The caterer should pay tax to his supplier and should not furnish the supplier with a resale certificate, except in those instances where he is purchasing or renting such items exclusively for rental and for which he makes a separate charge to his customer.\n(34) The rental or lease of a United States flag or the official flag of Florida is exempt. The rental or lease as a unit of a kit that includes the United States flag or the official flag of Florida and related accessories, such as a mounting bracket, a standard, a halyard, and instructions for the display of the flag is also exempt. The lease or rental of any accessory, when not leased or rented as a part of a kit containing the United States flag or the official flag of Florida, is taxable. See Rule 12A-1.001, F.A.C., for the exemption provided for sales of flags and flag kits.\n(35) The charges made for rentals of air conditioning equipment which remains tangible personal property are taxable.\n(36) The revenue derived from coin operated lockers in hotels, depots, etc., is taxable.\n(37) Tanks, drums, pipe, etc., sold or rented by the dealer to persons using liquefied petroleum gas are taxable. The rental charge shall be the fair market price and not a token monthly charge for the use of the equipment. LP gas dealers should pay tax to their suppliers on such items unless purchased for rental or resale.\n(38) The rental of well point equipment is taxable.\n(39) The rental of small roadside signs, warning lights, and", "start_char_idx": 1574375, "end_char_idx": 1578193, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "350bfcb4-21eb-4aff-a9b6-20ff1d6391e5": {"__data__": {"id_": "350bfcb4-21eb-4aff-a9b6-20ff1d6391e5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6ceb3bde-f8db-43d4-aa7a-c9f9cd2a6ef6", "node_type": null, "metadata": {}, "hash": "67267066d719a0ed202a4c88d88a6958f5d4e23668cd95f65ad6fdfa8dc4211d"}, "3": {"node_id": "f4dc9d21-73f7-442b-a1ff-38f7ba486d53", "node_type": null, "metadata": {}, "hash": "4a210b7ec437c71801cdb45d8bb1ab03d72f541f0cb4899442e1a8b4e11fb04d"}}, "hash": "1de819365949e0dcde1e4d7652351aee0fdd62cf3708ecf57bc463946a410fb4", "text": "The rental of small roadside signs, warning lights, and barricades, which are not a part of real property, is taxable.\n(40) The entire charge for the lease or license for use of chemical toilet units is taxable, including the cleaning services, since the cleaning services are required to be provided or performed by the lessor or licensor.\n(41) Charges made by buses, taxicabs, etc., for advertising space thereon are exempt.\n(42) The total amount charged for the rental of a mobile home is taxable, unless rented as a permanent residence. See Rule 12A-1.061, F.A.C.\n(43) The receipts from coin operated washing machines provided to tenants by apartment building owners are exempt.\n(44) The rental of books is taxable when the total charge exceeds 9\u00a2, even when the lessor is a public or municipally owned library.\n(45) The charge made for the use of a tanning device is not taxable as a license to use tangible personal property but is a service which is exempt from tax. Purchases of tanning devices and related supplies used in the performance of the exempt service are subject to tax. See paragraph (2)(b) of this rule.\n(46)(a) Assignment of leases. When an \u201coperating lease\u201d is assigned, whether or not title to the leased or rented property is transferred, the rental or lease payments are subject to tax. If title is transferred, tax applies based on the sales price. The situations described below involve assignments of existing \u201coperating leases\u201d subject to tax measured by rental payments:\n(b) Assignment of a right and creation of a security interest. This type of assignment is an assignment by the lessor of the right to receive the lease payments together with the creation of a security interest in the leased property which is designated as such. The assignee has recourse against the assignor. The assignee does not have the rights of a lessor and is not obligated to collect or remit tax on the rental payments. The lessor is subject to the obligation of collecting and remitting the tax even though the lessor does not receive the rental payments directly from the lessee. The assignee, however, is required to remit any amounts paid to him by the lessee as tax. If the assignee enforces the security agreement and takes title to the property, the assignee as lessor becomes responsible for collecting and remitting the tax.\n(c) Assignment of contract with transfer of right, title, and interst for security purposes. This type of assignment is an assignment by the lessor of the lease contract together with the transfer of the right, title, and interest in the leased property for security purposes. The assignee has recourse against the assignor. After the termination of the lease, the property usually reverts to the original lessor. The assignee, in this situation, has assumed the position of a lessor. The assignee is required to hold a Dealer\u2019s Certificate of Registration and is obligated to collect and remit the tax. The assignor is required to obtain a resale certificate from the assignee in lieu of tax.\n(d) Assignment of contract and all rights, title, and interest. This type of assignment is an assignment by the lessor of the lease contract together with the transfer of all rights, title, and interest in the leased property. The assignee has no recourse against the assignor. The assignment is not for security purposes, and the assignor does not retain any ownership rights in the contract or the property. The assignee, in this situation, has assumed the position of a lessor. The assignee is required to hold a Dealer\u2019s Certificate of Registration and is obligated to collect and remit the tax. The assignor is required to obtain a resale certificate from the assignee in lieu of tax.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(1), (4), (10)(g), (12), (14)(a), (15)(a), (16), (19), 212.04, 212.05(1)(c), (d), (f), (h), (i), 212.06(1)(a),", "start_char_idx": 1578224, "end_char_idx": 1582132, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f4dc9d21-73f7-442b-a1ff-38f7ba486d53": {"__data__": {"id_": "f4dc9d21-73f7-442b-a1ff-38f7ba486d53", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "350bfcb4-21eb-4aff-a9b6-20ff1d6391e5", "node_type": null, "metadata": {}, "hash": "1de819365949e0dcde1e4d7652351aee0fdd62cf3708ecf57bc463946a410fb4"}, "3": {"node_id": "dddcd13f-4f74-4405-871b-f213f3607c1e", "node_type": null, "metadata": {}, "hash": "a9ff9b1caa59c4aff4f4cb199fb4c5d25faf19a217a6fcfef920237d249e1d46"}}, "hash": "4a210b7ec437c71801cdb45d8bb1ab03d72f541f0cb4899442e1a8b4e11fb04d", "text": "(d), (f), (h), (i), 212.06(1)(a), (2)(e), (8), 212.08(7)(e), (f), (v), (y), 212.11(2), (3), 212.12(9), 212.18(2), 402.61 FS. History\u2012New 10-7-68, Amended 1-7-70, 6-16-72, 12-11-74, 12-31-81, 7-20-82, Formerly 12A-1.71, Amended 1-2-89, 10-5-92, 11-16-93, 8-15-94, 10-17-94, 3-20-96, 8-1-02, 6-12-03, 9-28-04, 11-3-09.\n12A-1.072 Advertising Agencies.\n(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.\n(a) \u201cAdvertising\u201d is the expression of an idea created and produced for reproduction and distribution through means such as television, radio, Internet, newspapers, newsletters, periodicals, trade journals, publications, books, magazines, standardized outdoor billboards, direct mail, point-of-sale displays, leaflets, brochures, fliers, or package design, and which is designed to promote sales of a particular product or service or to enhance the image of the advertiser. Advertising includes public service messages that are designed to affect the behavior of the public and messages that are political in nature.\n(b)1. \u201cAdvertising agency\u201d means any firm that is primarily engaged in the business of providing advertising materials and services to clients.\n2. Examples.\na. Firms that are primarily engaged in consulting with their clients about marketing and advertising products or services, formulating a marketing plan intended to improve their image or increase their market share, and executing those plans, are considered to be advertising agencies.\nb. Firms that are primarily engaged in the business of printing, imprinting, or reproducing tangible personal property and firms that are primarily engaged in the business of photography or broadcasting are not advertising agencies.\nc. Firms that primarily specialize in providing pre-press service(s), such as graphic art, color separations, or velox providers are not advertising agencies.\nd. Firms that primarily provide audio/visual production or recording services are not advertising agencies.\n(c) \u201cFirm\u201d means corporation, sole proprietorship, partnership, or limited liability company.\n(d)1. \u201cPrimarily engaged in the business of providing advertising materials and services\u201d means more than 50 percent of its gross receipts in the firm\u2019s previous tax year were, or in the first tax year are budgeted to be, from receipts for the sale of advertising materials and services to clients. For purposes of determining whether the firm qualifies under this definition, there shall be deducted from gross receipts amounts paid by the agency on behalf of its client to a third party for charges such as printing, imprinting, reproduction, publishing of tangible personal property, broadcasting advertisements, media placement, or other out-sourced activities before applying the 50 percent test.\n2. Example.\nGross Receipts\t\t$2,754,217.00\nDeduct Outsourced Costs\t\t\nPrinting Costs\t\t$726,785.00\nMedia Costs\t\t$779,613.00\nPhotography\t\t$33,950.00\nTotal Outsourced Costs\t\t$1,540,348.00\nDifference to apply 50% test\t\t$1,213,869.00\n\t50%\t$606,934.50\nIf more than $606.934.50 is from advertising services, this company qualifies as an advertising agency.\n3. Example.\t\t\nGross Receipts\t\t$2,754,217.00\nReceipts from In-House Printing\n(Cannot be deducted because not", "start_char_idx": 1582151, "end_char_idx": 1585507, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dddcd13f-4f74-4405-871b-f213f3607c1e": {"__data__": {"id_": "dddcd13f-4f74-4405-871b-f213f3607c1e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f4dc9d21-73f7-442b-a1ff-38f7ba486d53", "node_type": null, "metadata": {}, "hash": "4a210b7ec437c71801cdb45d8bb1ab03d72f541f0cb4899442e1a8b4e11fb04d"}, "3": {"node_id": "c5e2d756-96ef-4748-b91b-b235fff116ee", "node_type": null, "metadata": {}, "hash": "dc4365eb1edee721ce808d487d768178e2096fb6df0e9e4f15e1c6a01ee45b19"}}, "hash": "a9ff9b1caa59c4aff4f4cb199fb4c5d25faf19a217a6fcfef920237d249e1d46", "text": "from In-House Printing\n(Cannot be deducted because not outsourced)\t$1,540,348.00\nDifference\t\t$1,213,869.00\nAmount to apply 50% test\t\t$2,754,217.00\n\t50%\t$1,377,108.50\nIf even the entire $1,213,869.00 is from the provision of advertising services, it is less than 50% of gross receipts. Therefore, this company does not qualify as an advertising agency.\n(e) \u201cAdvertising materials\u201d means tangible personal property sold to an advertising agency, created by an advertising agency, or sold by an advertising agency during the course of providing advertising services. Examples of advertising materials include: photographs, videos containing images, films containing images, veloxes, galleys, mechanicals, artwork, illustrations, digital audio tapes, analog tapes, compact discs, sketches, layouts, engravings, mats, models, mockups, and digital equipment. \u201cAdvertising materials\u201d does not include \u201craw materials.\u201d\n(f) \u201cRaw materials\u201d means materials or media used to create advertising materials. \u201cRaw materials\u201d includes items such as: blank film; blank videotapes; art supplies, such as poster board, paper products, inks, letters, and paints; stock art; stock photography; prerecorded music and sound; stock props; stock costumes; and stock backdrops.\n(g) \u201cAdvertising services\u201d means services rendered by an advertising agency when designing and/or implementing an advertising campaign to promote a product, service, idea, concept, issue, or the image of a person. This includes services rendered to design and produce advertising materials such as: research; design, layout, preliminary and final art preparation; placing or arranging for advertising: creative consultation, coordination, direction, and supervision; script writing and copywriting; editing; and account management services. However, if an advertising campaign is planned and prepared, but the client elects not to proceed with the production or placement of the advertising, or the client elects to do its own placement of the advertising with the media, the agency will still be considered to have provided advertising services.\n(h) \u201cPromotional goods\u201d means tangible personal property used for promotional purposes. Examples of promotional goods include displays, display containers, exhibits, newspaper inserts, brochures, catalogues, direct mail letters or flats, shirts, hats, pens, pencils, key chains, audio tapes, videotapes, compact discs, business cards, or other printed goods or materials.\n(i)1. \u201cActing as agent for its clients pursuant to a contract.\u201d In order to purchase advertising materials exempt from tax, the advertising agency must make purchases on behalf of clients pursuant to a contract. A common law principal/agent relationship is not required. The existence of a contract to act as agent for a client may be evidenced in the advertising agency\u2019s book and records by:\na. A written contract clearly stating that the advertising agency will act on behalf of a client as agent; or\nb. Documents, such as invoices and purchase orders, by which the agency discloses to its suppliers that it is acting on behalf of a client, regardless of whether the specific client(s) is identified; or\nc. Proof of a course of dealing that would establish an agency relationship, such as being on a retainer paid by the client.\n2. When the advertising agency is acting on behalf of its clients pursuant to contract, it may purchase advertising materials tax exempt. When tangible personal property purchased by the advertising agency is depreciated or capitalized for accounting or income tax purposes by the agency, or the advertising agency makes use of the property for its own account, the tangible personal property is subject to tax.\n(2) Sales of Services. The sale of advertising services by an advertising agency is exempt from tax. The professional service fee charged by an advertising agency for services is exempt from tax. An advertising agency\u2019s professional fee includes agency time or hourly charges, retainer fees, agency mark-up on exempt advertising materials, and media commissions.\n(3) Sales", "start_char_idx": 1585489, "end_char_idx": 1589576, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c5e2d756-96ef-4748-b91b-b235fff116ee": {"__data__": {"id_": "c5e2d756-96ef-4748-b91b-b235fff116ee", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "dddcd13f-4f74-4405-871b-f213f3607c1e", "node_type": null, "metadata": {}, "hash": "a9ff9b1caa59c4aff4f4cb199fb4c5d25faf19a217a6fcfef920237d249e1d46"}, "3": {"node_id": "af9bf32a-c02c-4245-bcab-1231e34160e2", "node_type": null, "metadata": {}, "hash": "41e085e8f8aef61f3cbced8db83d1d964c086b0c511b0659f9b728b640288716"}}, "hash": "dc4365eb1edee721ce808d487d768178e2096fb6df0e9e4f15e1c6a01ee45b19", "text": "agency mark-up on exempt advertising materials, and media commissions.\n(3) Sales of Advertising Materials.\n(a)1. The charge by an advertising agency to clients for advertising materials is exempt from sales tax. The exemption applies regardless of the advertising agency\u2019s method of billing, whether the contract reflects a lump sum or separately states the costs of exempt advertising materials and other services and professional fees.\n2. When an advertising agency sells promotional goods along with exempt items or services, the taxable items must be separately stated in order for the exempt items to receive the exemption.\n(b) Example: The advertising agency prepares and prints a brochure for its client. The preparation of the brochure includes the concept development, design and layout, preparation of advertising materials, including photographs, artwork, and mechanicals, and the printing of the copies of the brochure. The advertising agency pays sales tax on all raw materials used in creating advertising materials. The following are examples of the proper tax treatment for each method of contracting with the charges to the client:\n1. The advertising agency contract separately itemizes the components of the brochure as: design, advertising materials, and printing. Sales tax is due only on the charge for printing, including any mark-up. The sales tax must be separately stated.\n2. The advertising agency contract combines the charges for the design services and advertising materials into a single charge, but separately states the printing charge, including the mark-up. Sales tax is due only on the charge for printing, including the mark-up. The sales tax must be separately stated.\n3. The advertising agency contract combines the charges for the design services, advertising materials, and printing in a single charge. Sales tax is due on the lump sum charge to the client. The sales tax must be separately stated.\n(4) Purchases of Advertising Materials by the Advertising Agency.\n(a) If an advertising agency is under contract to act on behalf of its clients, the advertising agency may purchase advertising materials or advertising services exempt from tax by extending an exemption certificate to the vendor. The exemption certificate does not entitle the advertising agency to purchase raw materials exempt from tax, even when those raw materials are used to produce advertising materials in-house. A suggested format of the exemption certificate to be issued to the vendor is provided in subsection (10).\n(b) Any vendor providing advertising materials to an advertising agency pursuant to this exemption is relieved of the responsibility of collecting tax on the sale of any advertising materials if:\n1. The advertising agency presents an exemption certificate certifying the agency\u2019s entitlement to the exemption to the vendor; and\n2. The vendor retains a copy of a purchaser\u2019s exemption certificate from the advertising agency in its records until tax imposed under Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(c) If it is determined that the advertising agency was not entitled to the exemption, the department shall look only to the advertising agency for any sales tax due on the purchase of advertising materials.\n(5) Creation of Advertising Materials by the Advertising Agency. If an advertising agency produces, fabricates, manufactures, or otherwise creates advertising materials in-house for its clients, the sale of such advertising materials to its clients is exempt from sales tax. Further, the advertising agency does not pay use tax on the production, fabrication, or manufacture of such advertising materials used in the performance of advertising services for its clients.\n(6) Raw Materials Used in Advertising.\n(a) The purchase of raw materials, whether purchased by an advertising agency or by a person who creates advertising materials for sale to an advertising agency, is taxable.\n(b) Example: When a photographer purchases film, the film is taxable when purchased by the photographer. However, when the photographer alters the film to create an image and sells or licenses the image to an advertising agency, the photographer does not collect tax if the advertising agency issues an exemption certificate to the photographer.\n(7) Promotional Goods.\n(a) When promotional goods are created by an advertising agency, the charge for development of", "start_char_idx": 1589554, "end_char_idx": 1593995, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "af9bf32a-c02c-4245-bcab-1231e34160e2": {"__data__": {"id_": "af9bf32a-c02c-4245-bcab-1231e34160e2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "c5e2d756-96ef-4748-b91b-b235fff116ee", "node_type": null, "metadata": {}, "hash": "dc4365eb1edee721ce808d487d768178e2096fb6df0e9e4f15e1c6a01ee45b19"}, "3": {"node_id": "756c15ac-bf44-41dd-901c-a211a3838f75", "node_type": null, "metadata": {}, "hash": "2618b35755b88fa3603a8d89dec7630244c87be1fa8f3cd9e488fbbb3daefdc4"}}, "hash": "41e085e8f8aef61f3cbced8db83d1d964c086b0c511b0659f9b728b640288716", "text": "When promotional goods are created by an advertising agency, the charge for development of sample promotional goods is exempt from sales tax, whether produced in-house or purchased from a vendor.\n(b)1. When promotional goods are produced or reproduced for distribution, the charge for production or reproduction of the promotional goods is subject to sales tax whether or not the client takes physical possession of the promotional goods produced or reproduced for distribution. The advertising agency must register with the Department of Revenue, and collect and remit tax on the transaction. See Rule 12A-1.060, F.A.C.\n2. Example: If an advertising agency uses a printer to produce or reproduce a promotional good, such as a brochure, the advertising agency would extend an annual resale certificate (Form DR-13) to the printer, who would not charge sales tax on the invoice to the advertising agency. However, the advertising agency would be required to charge sales tax to a client for the production or reproduction costs of the promotional good, including the advertising agency\u2019s mark-up for printing. The advertising agency would remit the tax to the Department of Revenue.\n(c) For newspaper inserts, see Section 212.05(1)(g)2., F.S. For publications exempt from tax, see Section 212.08(7)(w), F.S.\n(8) Billboards. The advertising materials and services used in the creation of billboard concepts and mock-ups by an advertising agency are exempt under these provisions. However, the charge for the production of displays is taxable. See Section 212.031, F.S., for the taxability of the lease or license to use billboards.\n(9) Sales of tangible personal property by an advertising agency to persons other than its clients are taxable, unless specifically exempted by other sections of Chapter 212, F.S.\n(10) The following is the suggested format of the exemption certificate to be issued to the vendor by the advertising agency when purchasing exempt advertising materials:\nSUGGESTED PURCHASER\u2019S EXEMPTION CERTIFICATE\nITEMS SOLD TO ADVERTISING AGENCIES\n____________________ (Purchaser\u2019s Name) certifies that the advertising materials, meaning materials created for the purpose of providing advertising services including, but not limited to, photographs, videos containing images, films containing images, veloxes, galleys, mechanicals, artwork, illustrations, digital audio tapes, analog tapes, compact discs, sketches, layouts, engravings, mats, models, mockups, and digital equipment services, purchased on or after ________ (date) are purchased by the advertising agency pursuant to a contract to act on behalf of a client or clients, and that the items are created to provide advertising services.\nPurchaser further certifies that the items are not raw materials, and the items are not being purchased to produce advertising materials in-house by the advertising agency. \u201cRaw materials\u201d means materials or media used to create advertising materials. \u201cRaw materials\u201d includes items such as: blank film; blank videotapes; art supplies, such as poster board, paper products, inks, letters, and paints; stock art; stock photography; prerecorded music and sound; stock props; stock costumes; and stock backdrops.\nThe undersigned understands that if such items do not qualify for exemption, the undersigned will be subject to sales and use tax, interest, and penalties. The undersigned further understands that when any person fraudulently, for the purpose of evading tax, issues to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, shall be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083, or 775.084, F.S.\n_______________________________\t________________________ \n(Purchaser\u2019s Name \u2013 Print or Type)\tFlorida Sales Tax Number \n\t(if applicable)\n________________________________\t________________________ \nSignature and Title\tDate\n________________________________\t________________________ \nFederal", "start_char_idx": 1593990, "end_char_idx": 1598168, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "756c15ac-bf44-41dd-901c-a211a3838f75": {"__data__": {"id_": "756c15ac-bf44-41dd-901c-a211a3838f75", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "af9bf32a-c02c-4245-bcab-1231e34160e2", "node_type": null, "metadata": {}, "hash": "41e085e8f8aef61f3cbced8db83d1d964c086b0c511b0659f9b728b640288716"}, "3": {"node_id": "edae469d-391e-4595-aab0-86b228c94369", "node_type": null, "metadata": {}, "hash": "a410db20165b74c24949bb6fff2f8e2e2d9b323608212c80690176082ea8179b"}}, "hash": "2618b35755b88fa3603a8d89dec7630244c87be1fa8f3cd9e488fbbb3daefdc4", "text": "\nSignature and Title\tDate\n________________________________\t________________________ \nFederal Employer Identification Number\tTelephone Number \n(F.E.I.) or Social Security Number\n\t\n(Form to be retained in vendor\u2019s records)\nRulemaking Authority 212.08(7)(vv), 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (12), (16), 212.05(1), (2), 212.06(1), 212.08(7)(v), (vv) FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 7-20-82, Formerly 12A-1.72, Amended 3-4-01.\n12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage.\n(1)(a) The lease or rental of parking or storage spaces for motor vehicles in parking lots or garages is taxable.\n(b) The lease or rental of docking or storage spaces for boats in boat docks or marinas is taxable.\n(c) The lease or rental of tie-down or storage space for aircraft at airports is taxable.\n(2) Tax applies to the rental charge for parking, storing, tie-down or docking paid to the operator of the facility by the one who parks, stores, ties-down or docks. The prime lease of the parking, storing, tie-down or docking facility to the operator is not taxable.\n(3) When the lease of real property includes areas which are used for free parking the entire consideration paid by the lessee to the lessor is taxable.\n(4) Any person who has leased space or spaces in parking lots or garages for motor vehicles or docking or storage space or spaces for boats in boat docks or marinas, or tie-down or storage space for aircraft at airports, and cannot prove that the tax levied by Chapter 212, F.S., has been paid to his vendor or lessee shall be directly liable to the State for any tax, interest, or penalty due on any such taxable transaction.\n(5) Off-Street Metered Parking: Where it is impractical to collect tax from the consumer, the following guidelines will be used as a basis for reporting tax.\n(a) Off-street metered lots, garages, or docks which provide for less than 10\u00a2 for a unit of time are exempt. This exemption would apply only where the insertion of two or more nickels or one or more dimes is not allowed.\n(b) Off-street metered lots, garages, or docks which require coins in denominations of 10\u00a2 or larger shall be taxed at 6 percent of gross receipts.\n(c) Off-street metered lots, garages, or docks which have time units of occupancy costing less than 10\u00a2, but which allow multiple insertions, with or without accepting larger coins, so as to accumulate more time, constitute a combination of taxable and nontaxable transactions. In such instances, the Department of Revenue will accept tax computed on 6 percent of 50 percent of gross receipts as compliance with the law.\n(6) The parking, docking, tie-down or storage of motor vehicles, boats, or aircraft arising from a lawful impoundment by a local, state, or federal law enforcement agency or an authorized towing service does not constitute a contract for such parking, docking, tie-down or storage, and charges for such parking, docking, tie-down or storage are not taxable.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), 212.03(6), 212.031(1), (2), 212.06(2)(j), 212.07(2), (9), 212.12(8) FS. History\u2013New 10-7-68, Amended 11-9-68, 1-7-70, 6-16-72, 10-18-78, 7-20-82, Formerly 12A-1.73, Amended 1-2-89, 7-7-92.\n12A-1.074 Trade-Ins.\n(1) Where used articles of", "start_char_idx": 1598157, "end_char_idx": 1601494, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "edae469d-391e-4595-aab0-86b228c94369": {"__data__": {"id_": "edae469d-391e-4595-aab0-86b228c94369", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "756c15ac-bf44-41dd-901c-a211a3838f75", "node_type": null, "metadata": {}, "hash": "2618b35755b88fa3603a8d89dec7630244c87be1fa8f3cd9e488fbbb3daefdc4"}, "3": {"node_id": "6a358756-a7f8-47fb-ba5b-26bc94673b47", "node_type": null, "metadata": {}, "hash": "d729c95515f804ff837eb5d946977dbbd363f5e45093a84dfc951c5e6714e362"}}, "hash": "a410db20165b74c24949bb6fff2f8e2e2d9b323608212c80690176082ea8179b", "text": "Trade-Ins.\n(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 sales price of the new article of tangible personal property, less credit for the used article of tangible personal property taken in trade. A separate or independent sale of tangible personal property is not a trade-in, even if the proceeds from the sale are immediately applied by the seller to a purchase of new articles of tangible personal property.\n(2) 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 used articles, the tax levied by Chapter 212, F.S., shall be paid on the sales price of the used article of tangible personal property, less credit for the used articles of tangible personal property taken in trade. A separate or independent sale of tangible personal property is not a trade-in, even if the proceeds from the sale are immediately applied by the seller to a purchase of new articles of tangible personal property.\n(3) When title or possession of tangible personal property is transferred for a consideration other than cash, the property transferred is taxable at its full retail value. See Section 212.02(16), F.S. For example, a lumber dealer who trades some lumber for real property must collect tax from the former owner of the real property. If he fails to do so, he is liable for payment of the tax himself under Section 212.07(2), F.S.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.07(2), (3), 212.09 FS. History\u2013New 10-7-68, Amended 6-16-72, 12-11-74, Formerly 12A-1.74, Amended 1-2-89, 7-20-11.\n12A-1.075 Deposits. \nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.06(1)(a) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.75, Repealed 6-1-09.\n12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry.\n(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.\n(b) The sale of military insignia and uniforms is subject to tax.\n(c)1. The total charge for repairing shoes is subject to tax.\n2. The total charge for dyeing clothes or shoes is subject to tax.\n(d) The tailor\u2019s charge for making a suit from the customer\u2019s goods is subject to tax.\n(2) The sale of jewelry, such as earrings, bar pins, cuff links, tie clasps, collar stays, and other similar items, is subject to tax. Jewelry and personal ornaments which have a religious theme or significance are not exempt as church service and ceremonial raiment and equipment and are subject to tax.\n(3)(a) Charges for engraving jewelry and other tangible personal property are subject to tax, whether included as part of the sales price or separately stated.\n(b) Charges for cutting and polishing stones, minerals, and other similar jewelry articles are subject to tax. See Rule 12A-1.024, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), (19), 212.05(1), 212.06(1) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.76, Amended", "start_char_idx": 1601551, "end_char_idx": 1605032, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "6a358756-a7f8-47fb-ba5b-26bc94673b47": {"__data__": {"id_": "6a358756-a7f8-47fb-ba5b-26bc94673b47", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "edae469d-391e-4595-aab0-86b228c94369", "node_type": null, "metadata": {}, "hash": "a410db20165b74c24949bb6fff2f8e2e2d9b323608212c80690176082ea8179b"}, "3": {"node_id": "8e00850e-3480-4ce9-a534-801a351987d3", "node_type": null, "metadata": {}, "hash": "f98a3d211d5e99067978229be1cef0ad1c02431c5def865eaf3fb383b3630462"}}, "hash": "d729c95515f804ff837eb5d946977dbbd363f5e45093a84dfc951c5e6714e362", "text": "Amended 6-16-72, Formerly 12A-1.76, Amended 3-20-96.\n12A-1.077 Free Merchandise.\n(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 property since the donor is the consumer thereof, unless the donor is an exempt entity under Chapter 212, F.S.\n(2)(a) Merchandise exchanged for radio or TV advertising time is taxable. Where the regular rates for the radio or TV time exceeds the retail selling price of the merchandise contributed, the tax is due on the retail value of the merchandise, and is collectible by the merchant purchasing the advertising time.\n(b) Where the regular rate for advertising time is less than the selling price of the merchandise, but is equal to or greater than the merchant\u2019s cost, tax shall be computed on the value of the advertising time, and in no instance shall the tax be an amount less than the merchant\u2019s cost of such merchandise.\n(3) Tangible personal property purchased by banks or other financial institutions to be given away or discounted to a customer based upon the amount of his deposits is taxable at the time of purchase by the bank or institution. No tax should be collected on any consideration received from the depositor.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(a), (15), (16), (20), (21), 212.05(1), 212.06(1)(a), 212.07(8) FS. History\u2013New 10-7-68, Amended 6-16-72, 12-11-74, 10-18-78, Formerly 12A-1.77.\n12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands.\n(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 such concession activity.\n(2)(a) Concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business where it is impracticable to separately state Florida tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale, may calculate tax due by using a divisor of 1.0659 in counties that do not impose a discretionary sales surtax. To calculate the tax due, divide the total gross receipts by 1.0659 to compute taxable sales. Subtract taxable sales from the total gross receipts to compute the tax due. See Rule 12A-15.010, F.A.C., for divisors in counties imposing a discretionary sales surtax.\n(b) Concessionaires at carnivals, fairs, and similar events that separately state Florida sales tax on their charge tickets, sales slips, invoices, or other tangible evidence of sale must remit to the state the amount of tax collected and due on their sales.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(19), 212.05(1)(a)1.a., (m), (2), (4), 212.07(2) FS. History\u2013New 10-7-68, Amended 6-16-72, 7-20-82, Formerly 12A-1.80, Amended 12-13-88, 6-19-01.\n12A-1.081 Consignment Sales. \nWhere merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), 212.05(1) FS. History\u2013New 10-7-68, Amended", "start_char_idx": 1605027, "end_char_idx": 1608438, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "8e00850e-3480-4ce9-a534-801a351987d3": {"__data__": {"id_": "8e00850e-3480-4ce9-a534-801a351987d3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "6a358756-a7f8-47fb-ba5b-26bc94673b47", "node_type": null, "metadata": {}, "hash": "d729c95515f804ff837eb5d946977dbbd363f5e45093a84dfc951c5e6714e362"}, "3": {"node_id": "abacba18-e172-477e-9e2e-a25c49b42bae", "node_type": null, "metadata": {}, "hash": "17b83710700177b6302a47ab0db92ac000495e09e77b90e96fbba7ecdc3c7f0d"}}, "hash": "f98a3d211d5e99067978229be1cef0ad1c02431c5def865eaf3fb383b3630462", "text": "212.05(1) FS. History\u2013New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.\n12A-1.085 Exemption for Qualified Production Companies.\n(1) For purposes of this rule, a \u201cqualified production company\u201d means any company engaged in this state in the production of motion pictures, made-for-TV motion pictures, television series, commercial advertising, music videos, or sound recordings that has been approved by the Office of Film and Entertainment and has obtained a Certificate of Exemption for Entertainment Industry Qualified Production Company from the Department.\n(2)(a) Any production company conducting motion picture, television or sound recording business in this state desiring to obtain a Certificate of Exemption from the Department must:\n1. Complete the Entertainment Industry Tax Exemption Application at www.filminflorida.com; and,\n2. Provide documentation sufficient to substantiate the applicant\u2019s claim for qualification as a production company pursuant to Section 288.1258, F.S.\n(b)1. The Department will issue a single Certificate of Exemption for Entertainment Industry Qualified Production Company for a period of 90 consecutive days to a qualified production company, as provided in Section 288.1258(3)(b), F.S. The certificate will expire 90 days after the effective date indicated on the certificate.\n2. The Department will issue a Certificate of Exemption for Entertainment Industry Qualified Production Company for a period of 12 consecutive months to a qualified production company that has operated a business in Florida at a permanent address for a period of 12 consecutive months, as provided in Section 288.1258(3)(a), F.S.\n(c) Qualified production companies that hold a Certificate of Exemption for Entertainment Industry Qualified Production Company issued for a period of 90 consecutive days may request an extension of their certificates. Qualified production companies that hold a Certificate of Exemption issued for 12 consecutive months may renew their certificates annually for up to five years. To request an extension or a renewal of a certificate, qualified production companies must complete the Entertainment Industry Tax Exemption Application at www.filminflorida.com. Upon approval by the Office of Film and Entertainment, an extension to the 90-day certificate or a renewal of the 12-month certificate will be issued by the Department.\n(3)(a) A qualified production company that holds a valid Certificate of Exemption for Entertainment Industry Qualified Production Company may issue a copy of its certificate to the selling dealer or lessor to:\n1. Lease, rent, or hold a license in real property used as an integral part of the performance of qualified production services, as provided in Section 212.031(1)(a)9., F.S., tax exempt;\n2. Purchase or lease motion picture or video equipment and sound recording equipment, as provided in Section 212.08(5)(f), F.S., tax exempt; or\n3. Purchase or lease master tapes, master records, master films, or master video tapes, as provided in Section 212.08(12), F.S., tax exempt.\n(b) The selling dealer or lessor is only required to obtain one copy of the qualified production company\u2019s Certificate of Exemption for Entertainment Industry Qualified Production Company to make tax exempt sales, as indicated on the certificate, to the company during the effective period indicated on the certificate. A selling dealer or lessor who accepts in good faith the required certificate will not be held liable for any tax due on sales made to a qualified production company during the effective period indicated on the certificate. The selling dealer or lessor must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(c) In lieu of maintaining a copy of the exemption certificate as provided in paragraph (b), a selling dealer or lessor may document the exempt sale by requesting a transaction authorization number issued by the Department. A transaction authorization number is valid for a single transaction only.\n1. A \u201ctransaction authorization number\u201d must be obtained by the selling dealer prior to or at the", "start_char_idx": 1608440, "end_char_idx": 1612651, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "abacba18-e172-477e-9e2e-a25c49b42bae": {"__data__": {"id_": "abacba18-e172-477e-9e2e-a25c49b42bae", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "8e00850e-3480-4ce9-a534-801a351987d3", "node_type": null, "metadata": {}, "hash": "f98a3d211d5e99067978229be1cef0ad1c02431c5def865eaf3fb383b3630462"}, "3": {"node_id": "9f636f31-79ec-4e26-987c-f0ff4acfa9c4", "node_type": null, "metadata": {}, "hash": "f6e7c5c31a9f049a63f33f8fd0d2d97da0b642bac5f96a7fa79dffb2f0a79cfa"}}, "hash": "17b83710700177b6302a47ab0db92ac000495e09e77b90e96fbba7ecdc3c7f0d", "text": "authorization number\u201d must be obtained by the selling dealer prior to or at the point-of-sale:\na. By using the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates;\nb. By using the Department\u2019s FL Tax mobile application; or\nc. By calling the Department\u2019s automated nationwide toll-free telephone verification system at 1(877)357-3725.\n2. When using the Department\u2019s online Certificate Verification System, the dealer may key up to five (5) purchaser\u2019s certificate numbers into the system. When using the Department\u2019s FL Tax mobile application or the Department\u2019s automated nationwide toll-free verification system, the selling dealer is prompted to key in a single purchaser\u2019s certificate number. Each system will either issue a transaction authorization number or alert the selling dealer that the purchaser does not have a valid certificate. Selling dealers using the automated telephone verification system who do not have a touch-tone phone will be connected to a live operator Monday through Friday (excluding holidays) 8:00 a.m. to 5:00 p.m. (Eastern Time). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n3. A transaction authorization number is not valid to exempt subsequent purchases or rentals made by the same purchaser. A selling dealer must obtain a new transaction authorization number for each and every transaction.\n4. The selling dealer must document the transaction authorization number on the sales invoice, purchase order, or a separate form that is prepared by either the purchaser or the selling dealer.\n(4) A qualified production company that holds a valid Certificate of Exemption for Entertainment Industry Qualified Production Company is not required to pay use tax on fabrication labor associated with the production of a qualified motion picture, as provided in Section 212.06(1)(b), F.S.\n(5) Upon expiration of a Certificate of Exemption for Entertainment Industry Qualified Production Company, all certificate holders are required to return their expired certificates to the Department. All certificate holders that cease to do business are required to return their certificates to the Department. Certificates are to be returned to:\nFlorida Department of Revenue\nAccount Management\nP.O. Box 6480\nTallahassee, Florida 32314-6480.\nRulemaking Authority 212.18(2), 213.06(1), 288.1258(4)(c) FS. Law Implemented 212.031(1)(a)9., 212.06(1)(b), 212.08(5)(f), (12), 288.1258 FS. History\u2012New 2-21-77, Amended 5-28-85, Formerly 12A-1.85, Amended 3-12-86, 12-13-88, 10-21-01, 4-26-10, 1-11-16.\n12A-1.087 Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes.\n(1)(a) The sale, rental, lease, use, consumption, repair, including the sale of replacement parts and accessories, or storage for use of power farm equipment or irrigation equipment is exempt. To qualify for this exemption, the power farm equipment or irrigation equipment must be used exclusively on a farm or in a forest in the agricultural production of crops or products as produced by those agricultural industries included in Sections 570.02(1) and 581.217, F.S., or for fire prevention and suppression work with respect to such crops or products. Power farm equipment that is not purchased, leased, or rented for exclusive use in the agricultural production of agricultural products, or for fire prevention or suppression work with respect to such crops or products, does not qualify for exemption. This exemption is not forfeited by moving qualifying power farm equipment between farms or forests.\n(b) The exemption will not be allowed unless the purchaser furnishes the seller a written certificate that the", "start_char_idx": 1612624, "end_char_idx": 1616453, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "9f636f31-79ec-4e26-987c-f0ff4acfa9c4": {"__data__": {"id_": "9f636f31-79ec-4e26-987c-f0ff4acfa9c4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "abacba18-e172-477e-9e2e-a25c49b42bae", "node_type": null, "metadata": {}, "hash": "17b83710700177b6302a47ab0db92ac000495e09e77b90e96fbba7ecdc3c7f0d"}, "3": {"node_id": "dc77c082-2aa6-4ae4-8485-4e435ca8900a", "node_type": null, "metadata": {}, "hash": "95392fe8d5ff43ccc4cbe7a49bedd7e23795f63d5d8780b979e0b87eb18752f8"}}, "hash": "f6e7c5c31a9f049a63f33f8fd0d2d97da0b642bac5f96a7fa79dffb2f0a79cfa", "text": "will not be allowed unless the purchaser furnishes the seller a written certificate that the purchased items qualify for the exemption under Section 212.08(3), F.S. The format of a suggested certificate is contained in subsection (10) of this rule.\n(2) For purposes of this rule, the following definitions will apply:\n(a) Agricultural industries, as defined in Sections 570.02(1) and 581.217, F.S., include aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production.\n(b) Agricultural production, as defined in Section 212.02(32), F.S., means the production of plants and animals useful to humans, including the preparation, planting, cultivating, or harvesting of these products or any other practices necessary to accomplish production through the harvest phase, including storage of raw products on a farm, and includes aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production.\n(c) Aquaculture products, as defined in Section 597.0015(3), F.S., means aquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions. Such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification.\n(d) Cultivating means the nurturing or the fostering of growth of an agricultural crop or product, including the elimination of weeds. Examples of cultivating include, but are not limited to: feeding, fertilizing, plowing, pruning, and spraying agriculture crops or products.\n(e) Forest, as defined in Section 212.02(31), F.S., means the land stocked by trees of any size used in the production of forest products, or formerly having such tree cover, and not currently developed for nonforest use.\n(f) Harvesting means the act or process of cutting, reaping, digging up, or gathering an agricultural product or crop from a place where grown. Harvesting does not include the processing of crops or products beyond any processing necessary for storage of raw products on the farm.\n(g) Processing means the act of changing or converting the nature of a product after it has been harvested.\n(3) The following is a nonexhaustive list of tax-exempt power farm equipment, as defined in Section 212.02(30), F.S.\n(a) Aerators.\n(b) All-terrain vehicles.\n(c) Augers.\n(d) Automated potting, transplanting, seeding, soil mixing, and flat filling equipment.\n(e) Bale shedders.\n(f) Backhoes.\n(g) Boats and boat motors, purchased together or separately, for use in the agricultural production of aquaculture products on a farm.\n(h) Bulldozers.\n(i) Chainsaws.\n(j) Combines.\n(k) Conveyers.\n(l) Corn, cotton, grain, and bean heads for use on combines.\n(m) Cultivators.\n(n) Disks.\n(o) Drying equipment.\n(p) Electric Fans.\n(q) Feed mills (portable).\n(r) Feeding stations.\n(s) Feeding systems.\n(t) Feller bunchers.\n(u) Fertilizer spreaders.\n(v) Field trailers and wagons.\n(w) Forklifts, excluding forklifts used for processing farm products.\n(x) Front-end loaders.\n(y) Gassing equipment.\n(z) Goats, as defined in section 320.08(3)(d), F.S.\n(aa) Harrows.\n(bb) Harvesters.\n(cc) Hay balers, hay cutters, hay rakes, and tedders.\n(dd) Traveling \u201cgun-type\u201d and center pivot irrigation systems.\n(ee) Livestock feeders.\n(ff) Log", "start_char_idx": 1616442, "end_char_idx": 1619852, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dc77c082-2aa6-4ae4-8485-4e435ca8900a": {"__data__": {"id_": "dc77c082-2aa6-4ae4-8485-4e435ca8900a", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "9f636f31-79ec-4e26-987c-f0ff4acfa9c4", "node_type": null, "metadata": {}, "hash": "f6e7c5c31a9f049a63f33f8fd0d2d97da0b642bac5f96a7fa79dffb2f0a79cfa"}, "3": {"node_id": "2c2e3f51-7264-4014-a173-3b1c36148677", "node_type": null, "metadata": {}, "hash": "ec18b95c68fc4db6e507576c83ad1b01ab4090c38d77d598253239f078e29d67"}}, "hash": "95392fe8d5ff43ccc4cbe7a49bedd7e23795f63d5d8780b979e0b87eb18752f8", "text": "systems.\n(ee) Livestock feeders.\n(ff) Log loaders.\n(gg) Milking machines.\n(hh) Motorized pumps.\n(ii) Mowers.\n(jj) Planters.\n(kk) Plows.\n(ll) Power units, including electric-powered, fuel-powered, or solar-powered motors or engines.\n(mm) Refrigeration equipment.\n(nn) Scalpers.\n(oo) Scrapers, graders, and grade boxes.\n(pp) Skid steer loaders.\n(qq) Skidders.\n(rr) Sod cutters.\n(ss) Sod harvesters.\n(tt) Sorting equipment.\n(uu) Sprayers.\n(vv) Spreaders.\n(ww) Tractors.\n(xx) Tree bedders.\n(yy) Washing equipment.\n(zz) Wood chippers (field type).\n(4)(a) The sales price for a trailer purchased by a farmer for exclusive use in agricultural production, or to transport farm products from the farm to the place where the farmer transfers ownership of the farm products, is exempt from tax. This exemption is allowed regardless of whether the trailer is required to be or is licensed as a motor vehicle under Chapter 320, F.S. This exemption does not apply to leases or rentals of trailers. The exemption for trailers under this paragraph will not be allowed unless the purchaser furnishes the seller a written certificate that the purchased items qualify for the exemption under Section 212.08(3), F.S. The format of a suggested certificate is contained in subsection (10).\n(b) The exemption granted for trailers does not apply to non-farmers such as haulers, contractors, loggers, and providers of crop services.\n(c) Repairs, replacement parts, and accessories used for trailers licensed under Chapter 320, F.S., are taxable.\n(5)(a) Persons engaged in the agricultural production of aquaculture products qualify for the exemption on their purchase or lease of a boat or boat motor to be used exclusively for aquacultural purposes. To qualify for exemption, such person must be registered with the Department of Agriculture and Consumer Services under Section 597.004, F.S., as a person engaged in aquaculture. For purposes of this rule, a farm includes submerged sites leased from the state under the authority of Section 253.68, F.S., by a person engaged in aquaculture activities.\n(b) Example: A clam farmer leases a submerged site from the state pursuant to Section 253.68, F.S., and is certified under Section 597.004, F.S., with the Department of Agriculture and Consumer Services. The clam farmer qualifies for the exemption on the purchase or lease of a boat used exclusively in the agricultural production of clams on the leased site. The exemption is not forfeited by moving boats between farms.\n(6)(a) Power farm equipment does not include vehicles (including vehicles without power, such as cattle trailers and log trailers) that are required to be licensed as a motor vehicle under Chapter 320, F.S. However, a motor vehicle licensed as a \u201cgoat\u201d under Section 320.08(3)(d), F.S., is exempt.\n(b) Power farm equipment does not include equipment used for processing agricultural crops or products.\n(7)(a) Generators, motors, and similar types of equipment used exclusively as a power source on a farm or in a forest, as provided in paragraph (1)(a), are exempt from tax. For example: a diesel-powered generator used to supply power to an irrigation pump qualifies for the exemption. A generator used to power equipment used in agricultural production also qualifies for the exemption.\n(b) Generators purchased, rented, or leased for use on a poultry farm are exempt from sales tax under Section 212.08(5)(a), F.S. The exemption will not be allowed unless the purchaser or lessee issues to the seller a signed certificate stating the generator is purchased or leased for exclusive use on a poultry farm. \n(8)(a) The following sales and uses of", "start_char_idx": 1619893, "end_char_idx": 1623539, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2c2e3f51-7264-4014-a173-3b1c36148677": {"__data__": {"id_": "2c2e3f51-7264-4014-a173-3b1c36148677", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "dc77c082-2aa6-4ae4-8485-4e435ca8900a", "node_type": null, "metadata": {}, "hash": "95392fe8d5ff43ccc4cbe7a49bedd7e23795f63d5d8780b979e0b87eb18752f8"}, "3": {"node_id": "2059f6ce-0a7c-424f-a303-d6f6f3fe36e9", "node_type": null, "metadata": {}, "hash": "41bf9ac484abbe300bbae333641b00d44cc9d43d01768ae2f6d9e97187b337b4"}}, "hash": "ec18b95c68fc4db6e507576c83ad1b01ab4090c38d77d598253239f078e29d67", "text": "on a poultry farm. \n(8)(a) The following sales and uses of liquefied petroleum gas, diesel, and kerosene are exempt when:\n1. Sold for use in any tractor, vehicle, or other farm equipment that is used exclusively on a farm for farming purposes.\n2. Consumed in transporting farm vehicles and farm equipment between farms.\n3. Sold for use to heat a structure in which started pullets or broilers are raised.\n4. Sold for use to transport bees by water and in the operation of equipment used in the apiary of a beekeeper.\n5. Sold for use in any tractor, vehicle, or other rarm equipment that is used directly or indirectly for the production, packing, or processing of aquacultural products, whether on or off the farm.\n(b) Liquefied petroleum gas, diesel, and kerosene sold for use in any tractor or vehicle driven or operated upon the public highways of the state is subject to tax.\n(9)(a) Electricity used for the production, packing, or processing of agricultural products on a farm or in a packinghouse is exempt. The exemption does not apply to electricity used in buildings or structures where agricultural products are sold at retail. \u201cPackinghouse\u201d means any building or structure where fruits, vegetables, or meat from cattle or hogs or fish are packed or otherwise prepared for market or shipment in fresh form for wholesale distribution. The exemption only applies if the electricity is separately metered from the electricity used for nonexempt purposes. If the electricity is centrally metered and is used for both tax-exempt and taxable purposes, the purchase of the electricity is subject to tax. The indirect use of electricity, such as in employee break rooms or restrooms, repair facilities, or administrative offices located on a farm or in a packinghouse, qualified for the exemption. However, when a retail establishment is located on a farm and the electricity is not separately metered from the electricity used elsewhere on the farm, the electricity is subject to tax.\n(b) For purposes of this subsection, a farm means the land, buildings, support facilities, machinery, and other appurtenances used in the production of farm or aquaculture products.\n(c) The exemption will not be allowed unless the purchaser furnishes its utility a written certificate stating that the electricity is used on a farm for the production, packing, or processing of agricultural products, or in a packinghouse, and qualifies for the exemption under Section 212.08(5)(e)2., F.S. The following is a suggested format of an exemption certificate to be issued to a utility company to make tax-exempt purchases of electricity used for this purpose:\nSUGGESTED EXEMPTION CERTIFICATE\nELECTRICITY USED FOR THE PRODUCTION, PACKING,\nOR PROCESSING OF AGRICULTURAL PRODUCTS ON A FARM\nOR USED IN A PACKINGHOUSE\nI certify that the electricity used on or after________ (DATE) from ________________ (UTILITY COMPANY) consumed through the following meter(s) is exempt from sales tax pursuant to Section 212.08(5)(e)2., Florida Statutes (F.S.), and will be:\n(Check the appropriate box)\n\uf07f Used in the production, packing, or processing of agricultural products on a farm.\n\uf07f Used in a packinghouse for packing or otherwise preparing for market, or for shipment in fresh form, for wholesale distribution fruits and vegetables, or meat from cattle or hogs or fish.\nI certify that the electricity will not be used in a building or structure where agricultural products are sold at retail.\nMeter Number(s):\n__________________________________________________________________________________________________________\n__________________________________________________________________________________________________________\nI understand that if the electricity purchased does not qualify for exemption under Section 212.08(5)(e)2., F.S., then I must pay the tax on the purchase directly to the Department of Revenue.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax, plus a mandatory", "start_char_idx": 1623530, "end_char_idx": 1627576, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "2059f6ce-0a7c-424f-a303-d6f6f3fe36e9": {"__data__": {"id_": "2059f6ce-0a7c-424f-a303-d6f6f3fe36e9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2c2e3f51-7264-4014-a173-3b1c36148677", "node_type": null, "metadata": {}, "hash": "ec18b95c68fc4db6e507576c83ad1b01ab4090c38d77d598253239f078e29d67"}, "3": {"node_id": "a515e733-8038-44f2-989c-516186fc9f2e", "node_type": null, "metadata": {}, "hash": "a011b341c9f51a41ff84df718d90b2c777c7d85e308e4299a9185ae984b58b7e"}}, "hash": "41bf9ac484abbe300bbae333641b00d44cc9d43d01768ae2f6d9e97187b337b4", "text": "tax, I will be liable for payment of the sales tax, plus a mandatory penalty of 200% of the tax, and will be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083, or 775.084, F.S.\nUnder penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.\n__________________________________________________________________________________________________________\nPurchaser\u2019s Name and Title (Print or Type)\n__________________________________________________________________________________________________________\nPurchaser\u2019s Address\n__________________________________________________________________________________________________________\nSignature\n__________________________________________________________________________________________________________\nDate\n(10) Suggested Exemption Certificate for Items Used for Agricultural Purposes.\n(a) Any person who purchases items that qualify for the exemption under Section 212.08(3), F.S., must issue an exemption certificate to the selling dealer to purchase qualifying power farm equipment tax-exempt. Any purchaser who purchases items for agricultural purposes must also issue an exemption certificate to the selling dealer in lieu of paying tax. The exemption certificate must contain the purchaser\u2019s name and address, the reason for which the use of the item qualifies for exemption based on its use, and the signature of the purchaser or an authorized representative of the purchaser.\n(b) Seeds, including field, garden, and flower seeds are exempt. The purchaser is not required to issue an exemption certificate to the selling dealer to purchase seeds tax-exempt.\n(c) The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same purchaser for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n(d) Dealers who accept in good faith the required certificate from the purchaser or lessee will not be assessed sales tax on sales of power farm equipment or items for agricultural use or for agricultural purposes. In such instances, the Department will look solely to the purchaser or lessee for any additional sales or use tax due.\n(e) Selling dealers may contact the Department at 1(850)488-6800, Monday through Friday (excluding holidays) to verify the specific exemption specified by the purchaser or lessee. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n(f) The following is a suggested format of an exemption certificate to be issued by any person purchasing or leasing power farm equipment qualifying for exemption under Section 212.08(3), F.S., or items that qualify for exemption as items for agricultural use or items for agricultural purposes. Exemption purposes listed on the suggested format that are not relevant to the purchaser or lessee may be eliminated from the certificate. The Department does not furnish the printed exemption certificate to be executed by purchasers or lessees when purchasing tax-exempt power farm equipment or items for agricultural use or for agricultural purposes. For an aquaculture health product, the purchaser may use the suggested purchaser\u2019s exemption certificate below or provide a copy of the aquaculture producer\u2019s Aquaculture Certification from the Florida Department of Agriculture and Consumer Services to the selling dealer.\nSUGGESTED PURCHASER\u2019S EXEMPTION CERTIFICATE\nITEMS FOR AGRICULTURAL USE OR FOR\nAGRICULTURAL PURPOSES AND POWER FARM EQUIPMENT\nThis is to certify that the items identified below, purchased on or after ___________ (date) from ______________________ (Selling Dealer\u2019s Business Name) are purchased, leased, licensed, or rented for the following purpose as checked in the space provided. This is not intended to be an exhaustive list.\n(  )", "start_char_idx": 1627570, "end_char_idx": 1631813, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "a515e733-8038-44f2-989c-516186fc9f2e": {"__data__": {"id_": "a515e733-8038-44f2-989c-516186fc9f2e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "2059f6ce-0a7c-424f-a303-d6f6f3fe36e9", "node_type": null, "metadata": {}, "hash": "41bf9ac484abbe300bbae333641b00d44cc9d43d01768ae2f6d9e97187b337b4"}, "3": {"node_id": "0fcb38e0-7c82-482b-b148-f3023ea0b810", "node_type": null, "metadata": {}, "hash": "0c56e7653677bbb2f254e230a24ec5e33de39d24d1f0aafaadd996080c3bc74a"}}, "hash": "a011b341c9f51a41ff84df718d90b2c777c7d85e308e4299a9185ae984b58b7e", "text": "space provided. This is not intended to be an exhaustive list.\n(  ) Cloth, plastic, or similar material used for shade, mulch, or protection from frost or insects on a farm.\n( ) Fertilizers (including peat, topsoil, sand used for rooting purposes, peatmoss, compost, and manure, but not fill dirt), insecticides, fungicides, pesticides, and weed killers used for application on or in the cultivation of crops, groves, home vegetable gardens, and commercial nurseries.\n(  ) Generators purchased, rented, or leased for exclusive use on a poultry farm. See the exemption category provided for power farm equipment, as defined in Section 212.02(30), F.S., which includes generators, motors, and similar types of equipment.\n(  ) Insecticides and fungicides, including disinfectants, used in dairy barns or on poultry farms for the purpose of protecting cows or poultry or used directly on animals, as provided in Section 212.08(5)(a), F.S.\n(  ) Animal health products that are administered to, applied to, or consumed by livestock or poultry to alleviate pain or cure or prevent sickness, disease, or suffering, as provided in Section 212.08(5)(a), F.S.\n(  ) Aquaculture health products to prevent or treat fungi, bacteria, and parasitic diseases, as provided in Section 212.08(5)(a), F.S. I certify that I am engaged in the production of aquaculture products and certified under Section 597.004, F.S.\n(  ) Nets, and parts used in the repair of nets, purchased by commercial fisheries.\n(  ) Nursery stock, seedlings, cuttings, or other propagative material for growing stock.\n( ) Portable containers, or moveable receptacles in which portable containers are placed, that are used for harvesting or processing farm products.\n(  ) Seedlings, cuttings, and plants used to produce food for human consumption.\n(  ) Stakes used to support plants during agricultural production.\n(  ) Hog wire and barbed wire fencing, including gates and materials used to construct or repair such fencing, used in agricultural production on lands classified as agricultural lands under Section 193.461, F.S. Materials used to construct or repair hog wire and barbed wire fencing means those materials that are incorporated into and become a component part of the constructed or repaired fencing, such as: welded or barbed wire; hog or barbed wire fence rolls; lumber or steel for posts or rails; nails, screws, hinges; and concrete consisting of premixed dry mortar or other components.\n(  ) Items that are used by a farmer to contain, produce, or process an agricultural commodity, such as: glue for tin and glass for use by apiarists; containers, labels, and mailing cases for honey; wax moth control with paradichlorobenzene; cellophane wrappers; shipping cases; labels, containers, clay pots and receptacles, sacks or bags, burlap, cans, nails, and other materials used in packaging plants for sale; window cartons; baling wire and twine used for baling hay; and other packaging materials for one time use in preparing an agricultural commodity for sale.\n(  ) Liquefied petroleum gas or other fuel used to heat a structure in which started pullets or broilers are raised.\n(  ) Liquefied petroleum gas, diesel, or kerosene used to transport bees by water and in the operation of equipment used in the apiary of a beekeeper.\n(  ) Liquefied petroleum gas, diesel, or kerosene used for agricultural purposes in any tractor, vehicle, or other farm equipment that is used exclusively on a farm for farming purposes.\n(  ) Butane gas, propane gas, natural gas, or other form of liquefied petroleum gas used in a tractor, vehicle, or other farm equipment used directly or", "start_char_idx": 1631814, "end_char_idx": 1635452, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0fcb38e0-7c82-482b-b148-f3023ea0b810": {"__data__": {"id_": "0fcb38e0-7c82-482b-b148-f3023ea0b810", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "a515e733-8038-44f2-989c-516186fc9f2e", "node_type": null, "metadata": {}, "hash": "a011b341c9f51a41ff84df718d90b2c777c7d85e308e4299a9185ae984b58b7e"}, "3": {"node_id": "3a1241fc-5b61-4af2-92f8-b35e4d8d4cd3", "node_type": null, "metadata": {}, "hash": "eab0d19da8bd2f84c62886aadc43a47026e192495af6d8e61d5c665031cc4249"}}, "hash": "0c56e7653677bbb2f254e230a24ec5e33de39d24d1f0aafaadd996080c3bc74a", "text": "gas used in a tractor, vehicle, or other farm equipment used directly or indirectly for the production, packing, or processing of aquacultural products, whether on or off the farm.\n(  ) Power farm equipment or irrigation equipment for exclusive use in the agricultural production of crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S., or\n(  ) Power farm equipment or irrigation equipment for exclusive use in fire prevention and suppression work for such crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S., or\n(  ) Repairs to, or parts and accessories for, qualifying power farm equipment or irrigation equipment for exclusive use in the agricultural production of crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S., or\n(  ) Repairs to, or parts and accessories for, qualifying power farm equipment or irrigation equipment for exclusive use in fire prevention and suppression work for such crops or products, as produced by those agricultural industries included in sections 570.02(1) and 581.217, F.S.\n(  ) A trailer purchased by a farmer that is used exclusively in an agricultural production or to transport farm products from the farmer\u2019s farm to the place where the farmer transfers ownership of the farm products to another.  This exemption does not apply to the lease or rental of a trailer.  The exemption is not forfeited by using the trailer to transport the farmer\u2019s equipment. \n(  ) Other (include description and statutory citation):\n__________________________________________________________________________________________________________\n__________________________________________________________________________________________________________\nI understand that if I use the item for any purpose other than the one I stated, I must pay tax on the purchase or lease price of the taxable item directly to the Department of Revenue.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nThe exemption specified by the purchaser may be verified by calling (850)488-6800, Monday through Friday (excluding holidays).\nUnder penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.\nPurchaser\u2019s Name\n____________________________________________________________________________________________________\nPurchaser\u2019s Address\n____________________________________________________________________________________________________\nName and Title of Purchaser\u2019s Authorized Representative\n____________________________________________________________________________________________________\nSales and Use Tax Certificate No. (if applicable)\n____________________________________________________________________________________________________\nBy\n____________________________________________________________________________________________________\n(Signature of Purchaser or Authorized Representative)\nTitle\n____________________________________________________________________________________________________\n(Title \u2013 only if purchased by an authorized representative of a business entity) \nDate\n_______________________\n(11) Postharvest Machinery and Equipment.\n(a) For purposes of this rule, the following definitions will apply:\n1. \u201cPostharvest activities\u201d means services performed on crops after their harvest with the intent of preparing them for market or further processing. Postharvest activities include, but are not limited to, crop cleaning, sun drying, shelling, fumigating, curing, sorting, grading, packing, and cooling. Examples of qualifying postharvest activities are: Banana ripening, bean cleaning, corn drying and shelling, delinting cotton seed (not including cotton ginning), grain cleaning and drying, grain grinding (not including custom grinding for animal feed), nut drying, hulling and shelling, seed cleaning and processing for postharvest propagation, sorting, grading, cleaning and packing fruits and vegetables, sun drying fruits and vegetables, tobacco grading (not including stemming and redrying), and waxing fruits and vegetables.\n2.a. \u201cPostharvest machinery and equipment\u201d means tangible personal property or other property with a depreciable life of 3 years or more which is used primarily for postharvest activities. A building and its structural components are not postharvest", "start_char_idx": 1635448, "end_char_idx": 1640077, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3a1241fc-5b61-4af2-92f8-b35e4d8d4cd3": {"__data__": {"id_": "3a1241fc-5b61-4af2-92f8-b35e4d8d4cd3", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0fcb38e0-7c82-482b-b148-f3023ea0b810", "node_type": null, "metadata": {}, "hash": "0c56e7653677bbb2f254e230a24ec5e33de39d24d1f0aafaadd996080c3bc74a"}, "3": {"node_id": "25a1d158-1760-4ad7-9426-1c92ed0734bf", "node_type": null, "metadata": {}, "hash": "20d1ad83b374b80c9f48c30ec4ee692d74de07ffaa12f5c5b7c8e25242bd6da0"}}, "hash": "eab0d19da8bd2f84c62886aadc43a47026e192495af6d8e61d5c665031cc4249", "text": "for postharvest activities. A building and its structural components are not postharvest machinery and equipment unless the building or structural component is so closely related to the postharvest machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the postharvest machinery and equipment is replaced.\nb. Heating and air conditioning systems are not postharvest machinery and equipment unless the sole justification for their installation is to meet the requirements of the postharvest activities process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonpostharvest activities.\n3. \u201cPrimary business activity\u201d means an activity representing more than 50 percent of the activities conducted at the location where the industrial machinery and equipment or postharvest machinery and equipment is located.\n4. \u201cQualifying business\u201d means a business classified under code 115114 of the NAICS (2007) whose primary business activity is one or more postharvest activities. \u201cNAICS\u201d means those classifications contained in the North American Industry Classification System, as published in 2007 by the Office of Management and Budget, Executive Office of the President.\n(b) The sale and repair, including charges for labor, parts and materials, of postharvest machinery and equipment to a qualifying business is exempt. The exemption applies to the postharvest machinery and equipment at the business location where the postharvest activity occurs.\n(c) Suggested Exemption Certificate for Postharvest Machinery and Equipment.\n1. Any person who purchases items that qualify for the postharvest machinery and equipment exemption must issue an exemption certificate to the selling dealer to purchase such machinery or equipment tax-exempt. The exemption certificate must contain the purchaser\u2019s name and address, the reason for the exemption, and the signature of the purchaser or an authorized representative of the purchaser.\n2. The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same purchaser for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n3. Dealers who accept in good faith the required certificate from the purchaser or lessee will not be assessed sales tax on sales of postharvest machinery and equipment. In such instances, the Department will look solely to the purchaser or lessee for any additional sales or use tax due.\n4. Selling dealers may contact the Department at (850)488-6800, Monday through Friday (excluding holidays) to verify the specific exemption specified by the purchaser or lessee. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n5. The following is a suggested format of an exemption certificate to be issued by any person purchasing or leasing postharvest machinery or equipment qualifying for exemption under Section 212.08(7)(kkk), F.S. The Department does not furnish the printed exemption certificate to be executed by purchasers or lessees when purchasing tax-exempt machinery or equipment.\nSUGGESTED PURCHASER\u2019S EXEMPTION CERTIFICATE\nFOR POSTHARVEST MACHINERY OR EQUIPMENT\nThis is to certify that the items identified below, purchased on or after ___________ (date) from ______________________ (Selling Dealer\u2019s Business Name) are purchased, leased, licensed, or rented for the following category of use:\n(  ) Postharvest machinery or equipment.\n(  ) Repairs to, or parts and accessories for, postharvest machinery or equipment.\n\nI further certify that I qualify for an exemption from sales tax under Section", "start_char_idx": 1640061, "end_char_idx": 1644093, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "25a1d158-1760-4ad7-9426-1c92ed0734bf": {"__data__": {"id_": "25a1d158-1760-4ad7-9426-1c92ed0734bf", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3a1241fc-5b61-4af2-92f8-b35e4d8d4cd3", "node_type": null, "metadata": {}, "hash": "eab0d19da8bd2f84c62886aadc43a47026e192495af6d8e61d5c665031cc4249"}, "3": {"node_id": "cf1eb319-5b02-405c-8cd3-ef071f0a9d21", "node_type": null, "metadata": {}, "hash": "18767482cbc1e9c7c82fcdf0ec938a4212dc82c17e0de4a78f764b94c666bc47"}}, "hash": "20d1ad83b374b80c9f48c30ec4ee692d74de07ffaa12f5c5b7c8e25242bd6da0", "text": "further certify that I qualify for an exemption from sales tax under Section 212.08(7)(kkk), F.S., for all eligible purchases made from this day forward and that:\n(  ) I am a qualifying business. \n(  ) The postharvest machinery and equipment being purchased will be used at a fixed location in Florida to perform postharvest activities, which are services performed on crops, after their harvest, with the intent of preparing them for market or further processing. Examples include crop cleaning, sun drying, shelling, fumigating, curing, sorting, grading, packing, and cooling.\n(  ) Any parts and materials being purchased will be used to repair, and will be incorporated into, the machinery and equipment.\n\nI understand that if I use the item for any purpose other than the one I stated, I must pay tax on the purchase or lease price of the taxable item directly to the Department of Revenue.\n\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\n\nUnder penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true.\n\nPurchaser\u2019s Name __________________________________________________________________________________________\nPurchaser\u2019s Address ________________________________________________________________________________________\nName and Title of Purchaser\u2019s Authorized Representative __________________________________________________________\nSales and Use Tax Certificate No. (if applicable) __________________________________________________________________\nBy ______________________________________________________________________________________________________\n\t(Signature of Purchaser or Authorized Representative)\nTitle _____________________________________________________________________________________________________\n\t(Title \u2013 only if purchased by an authorized representative of a business entity) \nDate _______________________\n(12) Industrial Machinery and Equipment Used in Aquaculture.\n(a) Industrial machinery and equipment, including parts and accessories, purchased for use in aquacultural activities at fixed locations is exempt. For the purposes of this rule, the following definitions apply:\n1. \u201cIndustrial machinery and equipment\u201d means tangible personal property or other property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale. A building and its structural components, including heating and air-conditioning equipment are included. The term also includes parts and accessories only to the extent that the exemption is consistent with this subparagraph.\n2. \u201cAquacultural activities\u201d means the business of cultivating aquatic organisms. Such businesses must be certified by the Department of Agriculture and Consumer Services. Aquacultural activities must produce an aquaculture product, defined as \u201caquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions. Such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification.\u201d\n(b) Suggested Exemption Certificate for Industrial Machinery and Equipment Used in Aquaculture.\n1. Any person who purchases items that qualify for the exemption must issue an exemption certificate to the selling dealer to purchase such machinery or equipment tax-exempt. The exemption certificate must contain the purchaser\u2019s name and address, the reason for the exemption, and the signature of the purchaser or an authorized representative of the purchaser.\n2. The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same purchaser for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.\n3. Dealers who accept in good faith the required certificate from the purchaser or lessee will not be assessed sales tax on sales of qualifying machinery and equipment. In such instances, the Department will look solely to the", "start_char_idx": 1644107, "end_char_idx": 1648653, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "cf1eb319-5b02-405c-8cd3-ef071f0a9d21": {"__data__": {"id_": "cf1eb319-5b02-405c-8cd3-ef071f0a9d21", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "25a1d158-1760-4ad7-9426-1c92ed0734bf", "node_type": null, "metadata": {}, "hash": "20d1ad83b374b80c9f48c30ec4ee692d74de07ffaa12f5c5b7c8e25242bd6da0"}, "3": {"node_id": "72311f5e-c3be-4b1a-b26f-4c8e7a1b859f", "node_type": null, "metadata": {}, "hash": "5f8a4e35654d96dd018d2e025b6352304de1bafef55479cb80d6cf32448f9328"}}, "hash": "18767482cbc1e9c7c82fcdf0ec938a4212dc82c17e0de4a78f764b94c666bc47", "text": "machinery and equipment. In such instances, the Department will look solely to the purchaser or lessee for any additional sales or use tax due.\n4. Selling dealers may contact the Department at (850)488-6800, Monday through Friday (excluding holidays) to verify the specific exemption specified by the purchaser or lessee. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n5. The following is a suggested format of an exemption certificate to be issued by any person purchasing or leasing industrial machinery or equipment qualifying for exemption under Section 212.08(5)(t), F.S. The Department does not furnish the printed exemption certificate to be executed by purchasers or lessees when purchasing tax-exempt machinery or equipment.\nSUGGESTED EXEMPTION CERTIFICATE\nEXEMPTION FOR INDUSTRIAL MACHINERY AND EQUIPMENT FOR USE IN AQUACULTURAL ACTIVITIES\nI certify that the machinery and equipment purchased on or after________ (DATE) from ________________ (SELLER) is exempt from sales tax pursuant to Section 212.08(5)(t), Florida Statutes (F.S.), and will be used as an integral part in aquacultural activities in manufacturing, processing, compounding, or production of tangible personal property for sale. I understand that I must produce an aquaculture product as defined as \u201caquatic organisms and any product derived from aquatic organisms that are owned and propagated, grown, or produced under controlled conditions and that such products do not include organisms harvested from the wild for depuration, wet storage, or relay for purification.\u201d\nI understand that if the machinery and equipment purchased does not qualify for exemption under Section 212.08(5)(t), F.S., I will be liable for sales and use tax, interest, and penalties due on the purchase price of the items. \nI further understand that when any person fraudulently issues, for the purpose of evading tax, a certificate or statement in writing to a vendor or to any agent of the state in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, will be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083, or 775.084, F.S.\nUnder penalties of perjury, I declare that I have read the foregoing certificate and that the facts stated in it are true.\n______________________________________________________________________________\nPurchaser\u2019s Name and Title (Print or Type)\n______________________________________________________________________________\nPurchaser\u2019s Address\n______________________________________________________________________________\nSignature\n______________________________________________________________________________\nDate\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c), (30), (31), (32), 212.05(1), 212.0501, 212.06(1), 212.08(3), (5)(a), (e), (7)(jjj), 212.085 FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 10-18-78, 7-20-82, 4-12-84, Formerly 12A-1.87, Amended 12-13-88, 3-1-00, 6-19-01, 9-15-08, 1-17-13, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 12-12-19, 10-26-22.\n12A-1.089 Gift Certificates.\nThe sale of a gift certificate is not taxable. When the owner of a gift certificate redeems it for tangible personal property, or a part thereof, the transaction is taxable as a sale. For example, if the owner of a gift certificate valued at $25 purchases a $15 pair of shoes, tax of 90 cents must be collected by the dealer and remitted to the Department of Revenue.\nCross Reference \u2013 Rules", "start_char_idx": 1648648, "end_char_idx": 1652320, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "72311f5e-c3be-4b1a-b26f-4c8e7a1b859f": {"__data__": {"id_": "72311f5e-c3be-4b1a-b26f-4c8e7a1b859f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "cf1eb319-5b02-405c-8cd3-ef071f0a9d21", "node_type": null, "metadata": {}, "hash": "18767482cbc1e9c7c82fcdf0ec938a4212dc82c17e0de4a78f764b94c666bc47"}, "3": {"node_id": "0c863df0-0eaf-4327-90c2-c4c2bb793d0c", "node_type": null, "metadata": {}, "hash": "07bd6e2c04e488afb0ad1b54616faddc010c25fe17883a68ec9d1f0748afb4d7"}}, "hash": "5f8a4e35654d96dd018d2e025b6352304de1bafef55479cb80d6cf32448f9328", "text": "by the dealer and remitted to the Department of Revenue.\nCross Reference \u2013 Rules 12A-1.004 and 12A-1.076, F.A.C.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(19), 212.05(1), 212.06(1), 212.21(2) FS. History\u2013New 10-7-68, Amended 6-16-72, 7-20-82, Formerly 12A-1.89, Amended 12-13-88.\n12A-1.090 Tax Liens, Garnishment and Jeopardy Assessments.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.04(4), (6), (7), 212.07(3), 212.10(3), 212.14(1), (6), 212.15(1), (2), (3), (4), 212.151, 213.67(2), 213.756 FS. History\u2013New 10-7-68, Amended 6-16-72, 8-23-77, 6-3-80, 4-29-85, Formerly 12A-1.90, Repealed 3-12-14.\n12A-1.091 Use Tax.\n(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.\n(2)(a) The use tax applies to the use in this state of tangible personal property purchased outside Florida which would have been subject to the sales tax if purchased from a Florida dealer; provided, however, that it shall be presumed that tangible personal property used in other states, territories of the United States, or the District of Columbia for six (6) months or longer under conditions which would lawfully give rise to the taxing jurisdiction of another state, territory of the United States, or District of Columbia before being imported into this state was not purchased for use in this state. For purposes of the presumption set forth herein, it shall be necessary only that the tangible personal property was used under conditions which would allow such other state, territory of the United States, or District of Columbia to impose a sales or use tax on the sale or use of that property regardless of whether any such tax was actually imposed or paid.\n(b) The rental or lease of tangible personal property which is used or stored in this state shall be taxable without regard to its prior use or tax paid on purchase outside this state.\n(3) The provisions of the Florida Sales and Use Tax shall not apply to the use or consumption, or distribution or storage of tangible personal property for use or consumption in this state upon which a like tax equal to or greater than the amount due this state has been lawfully imposed and paid in another state, territory of the United States, or the District of Columbia before use tax payable to this state would otherwise have become due. If the amount of tax so lawfully imposed and paid in another state, territory of the United States, or the District of Columbia is not equal to or greater than the amount of tax imposed by Chapter 212, F.S., then the person from whom the use tax is due shall pay to the Department of Revenue an amount sufficient to make the tax paid in the other state, territory of the United States, or the District of Columbia and in this state equal to the amount imposed by that chapter.\n(4) The use tax does not apply to any property of which the retail sale is specifically exempt from payment of the Florida sales tax. The two taxes, sales and use, stand as complements to each other, and taken together provide a uniform tax upon either the sale at retail or the use of all tangible personal property irrespective of where it may have been purchased.\n(5) Every dealer who solicits business, either by direct representatives, indirect representatives or manufacturers\u2019 agents and by reason thereof receives orders for tangible personal property from consumers for use, consumption, distribution or storage for use or consumption in the state, shall collect the tax from the purchaser, and no action either in law or in", "start_char_idx": 1652323, "end_char_idx": 1656080, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0c863df0-0eaf-4327-90c2-c4c2bb793d0c": {"__data__": {"id_": "0c863df0-0eaf-4327-90c2-c4c2bb793d0c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "72311f5e-c3be-4b1a-b26f-4c8e7a1b859f", "node_type": null, "metadata": {}, "hash": "5f8a4e35654d96dd018d2e025b6352304de1bafef55479cb80d6cf32448f9328"}, "3": {"node_id": "19c579c8-91ee-4838-b772-dcb1ccefdaec", "node_type": null, "metadata": {}, "hash": "6327ef14dd7d0663820d63b3d0e6070d3978f07b75c3bfd7add8e513906d9fab"}}, "hash": "07bd6e2c04e488afb0ad1b54616faddc010c25fe17883a68ec9d1f0748afb4d7", "text": "state, shall collect the tax from the purchaser, and no action either in law or in equity on a sale or transaction as provided by terms of Chapter 212, F.S., may be had in this state by any such dealer unless it is affirmatively shown that the provisions of the law have been fully complied with.\n(6) For self-accrual authorization, see Rule 12A-1.0911, F.A.C.\n(7) Under Section 212.06(1), F.S., use tax is imposed upon the cost of tangible personal property imported into this state for use, consumption, distribution, or storage for use or consumption in this state, after it has come to rest and has become a part of the general mass of property in this state, subject to the provisions contained in Rule 12A-1.045, F.A.C.\n(8) If tangible personal property is sent out of the state to be repaired and returned, the transaction is taxable. When tangible personal property is shipped into this state, repaired and shipped back to its owner in another state by common carrier or mail, the amount charged for the repair is exempt.\n(9) If items are purchased from a sales office in Florida and shipped direct to a Florida customer by a factory in another state, the transaction is taxable, whether the invoicing is handled by the factory or the Florida office.\n(10) If a Florida manufacturer sells taxable merchandise to an unregistered out-of-state dealer, but delivers it to the out-of-state dealer\u2019s customer in Florida, he shall collect tax from the out-of-state dealer, who, being unregistered, is unable to furnish a resale certificate.\n(11) Law and medical books, accounting manuals, tax service books with currently issued inserts and similar publications are taxable when purchased from out-of-state suppliers for delivery in Florida.\n(12)(a) Any person who manufactures factory-built buildings out-of-state for his own use in the performance of a contract for the construction or improvement of real property in Florida shall pay tax at the time such building is imported into Florida. The tax shall only be computed on the cost price of the items used in the manufacture of the building.\n(b) For the purpose of this subsection, \u201cfactory-built building\u201d means a structure manufactured in a manufacturing facility for installation or erection as a finished building; \u201cfactory-built building\u201d includes, but is not limited to, residential, commercial, institutional, storage, and industrial structures.\n(13) Any person who has purchased at retail, used, consumed, distributed or stored for use or consumption in this state tangible personal property, admissions, communication services, or leased tangible personal property, or who has leased any real property, space or spaces in parking lots or garages for motor vehicles, hangar storage or tie down for aircraft, or docking or storage space or spaces for boats in boat docks or marinas, and cannot prove that the tax levied by Chapter 212, F.S., has been paid to his vendor or lessor shall be directly liable to the state for any tax, interest, or penalty due on any such taxable transactions.\n(14)(a) Any person, whether registered or unregistered, who has purchased or leased tangible personal property either in this state or from out-of-state for use, consumption, or distribution, or for storage to be used or consumed in this state without having paid sales tax on such property if subject to tax, is required to remit use tax on the cost price and on the lease of such property. If such person is registered, use tax is to be remitted with the dealer\u2019s sales and use tax return. If such person is unregistered, use tax is to be remitted on Form DR-15MO, Out-of-State Purchase Return (incorporated by reference in Rule 12A-1.097, F.A.C.), on or before the 20th day of the first month after the end of the calendar quarter during which any such property first came to rest and became a part of the general mass of property in this state. When the 20th day falls on Saturday, Sunday, or a legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to", "start_char_idx": 1656082, "end_char_idx": 1660136, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "19c579c8-91ee-4838-b772-dcb1ccefdaec": {"__data__": {"id_": "19c579c8-91ee-4838-b772-dcb1ccefdaec", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0c863df0-0eaf-4327-90c2-c4c2bb793d0c", "node_type": null, "metadata": {}, "hash": "07bd6e2c04e488afb0ad1b54616faddc010c25fe17883a68ec9d1f0748afb4d7"}, "3": {"node_id": "832b2ce7-0c40-4486-8683-a332a5668db1", "node_type": null, "metadata": {}, "hash": "4c3b4d34eb2b1d6652c3bd50bece7e8e882f6673f443ef95a1a7bf4f6311e876"}}, "hash": "6327ef14dd7d0663820d63b3d0e6070d3978f07b75c3bfd7add8e513906d9fab", "text": "payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department of Revenue on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For purposes of this rule, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday as this term is defined in chapter 683, F.S., and s. 7503 of the Internal Revenue Code. A \u201clegal holiday\u201d pursuant to s. 7503 of the 1986 Internal Revenue Code, as amended, means a legal holiday in the District of Columbia or a Statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.\n(b) Any person required to file and remit use tax on Form DR-15MO is not considered, by virtue of that fact alone, as \u201cengaged in or conducting business in this state as a dealer,\u201d within the meaning of Section 212.18(3), F.S., and is not required to file an application for a certificate of registration.\n(c) Any person required to file and remit use tax on Form DR-15MO is not entitled to a collection allowance on account of keeping required records and accounting and remitting taxes as required.\n(d) Any person required to file and remit use tax on Form DR-15MO is not required to remit local option surtaxes on property purchased through a remote sale.\n(15) For use tax on services taxable under Chapter 212, F.S., see Rule 12A-1.0161, F.A.C.\nRulemaking Authority 212.0596(3), 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.0596, 212.06(1), (2), (4), (7), (8), (11), 212.07(8), 212.183 FS. History\u2013New 10-7-68, Amended 1-7-70, 6-16-72, 11-6-85, Formerly 12A-1.91, Amended 7-7-92, 6-2-93, 11-16-93, 1-4-94, 5-18-94, 6-19-01, 6-14-22.\n12A-1.0911 Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors.\n(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 that use independent sellers or distributors regarding procedures for remitting tax directly to the Department on the retail sales price charged to the ultimate consumer.\n(2) Self-accrual authorization.\n(a) The Department will authorize dealers to assume the obligation of self-accruing and remitting tax directly to the Department for the following purposes:\n1. The apportionment of sales tax by eligible air carriers provided in Section 212.0598, F.S.\n2. The partial exemption provided in Section 212.08(9)(a), F.S., for railroad rolling stock, and parts thereof, used to transport persons or property for hire in interstate or foreign commerce and the partial exemption provided in Section 212.08(4)(a)2., F.S., for fuel used in railroad locomotives. See Rule 12A-1.064, F.A.C.\n3. The partial exemption provided in Section 212.08(9)(b), F.S., for motor vehicles, and parts thereof, used to transport persons or property for hire in interstate or foreign commerce. See Rule 12A-1.064, F.A.C.\n4. The partial exemption provided in Section 212.08(8), F.S., for vessels, and parts thereof, used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes and the partial exemption provided in Section 212.08(4)(a)2., F.S., for fuel used in such vessels. See Rule 12A-1.0641, F.A.C.\n5. The purchase of tangible personal", "start_char_idx": 1660129, "end_char_idx": 1663578, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "832b2ce7-0c40-4486-8683-a332a5668db1": {"__data__": {"id_": "832b2ce7-0c40-4486-8683-a332a5668db1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "19c579c8-91ee-4838-b772-dcb1ccefdaec", "node_type": null, "metadata": {}, "hash": "6327ef14dd7d0663820d63b3d0e6070d3978f07b75c3bfd7add8e513906d9fab"}, "3": {"node_id": "d7f396c5-b34b-4cb1-bb3c-61bdf7a17d47", "node_type": null, "metadata": {}, "hash": "0b0f8a85f2a317d2a7115d135f5a1ad4d53e372c5f9d83cc8c0fc9c15099b327"}}, "hash": "4c3b4d34eb2b1d6652c3bd50bece7e8e882f6673f443ef95a1a7bf4f6311e876", "text": "F.A.C.\n5. The purchase of tangible personal property by dealers who annually purchase in excess of $10 million of taxable tangible personal property in any county for the dealer\u2019s own use. \n6. The purchase of tangible personal property by dealers who annually purchase at least $100,000 of taxable tangible personal property, including maintenance and repairs for the dealer\u2019s own use, and the taxable status of the property will be known only when the dealer uses the property. For example, dealers whose normal trade or business characteristics require them to purchase property, maintenance, or repairs that will either become a component part of a product manufactured for sale or will be used and consumed by the dealer will know the taxable status of the property only when the property is used.\n7. The purchase of promotional materials, as defined in Section 212.06(11)(b), F.S., by dealers who are unable to determine at the time of purchase whether the promotional materials used to promote subscriptions to publications will be used in Florida or exported from Florida. The seller of subscriptions to publications promoted by the promotional materials must be a registered dealer who is remitting sales tax to the Department on publications sold in Florida. The dealer purchasing and distributing the promotional materials and the seller of the promoted subscriptions to publications sold in Florida are not required to be the same entity.\n8. The lease or license to use real property subject to the tax imposed by Section 212.031, F.S., from independent owners or lessors of real property by dealers who are required to remit sales tax electronically under Section 213.755, F.S.\n9. The lease of or license to use real property subject to the tax imposed by Section 212.031, F.S., by a dealer who leases or obtains licenses to use real property from a number of independent property owners who, except for the lease or license to the dealer, would not be required to register as dealers engaged in the business of leasing real property.\n10. The lease or license to use real property subject to the tax imposed by Section 212.031, F.S., by operators of amusement machines or vending machines who lease or obtain licenses to use real property from property owners or lessors for the purpose of placing and operating an amusement or vending machine.\n(b) Any person requesting authority from the Department to self-accrue and remit tax directly to the Department must:\n1. File an Application for Self-Accrual Authority/Direct Pay Permit-Sales and Use Tax (Form DR-16A, incorporated by reference in Rule 12A-1.097, F.A.C.) with the Department, in the manner provided on the application; and,\n2. Hold a valid certificate of registration for purposes of reporting sales and use tax. See Rule 12A-1.060, F.A.C.\n(c) The Department will issue a Sales and Use Tax Direct Pay Permit to qualified applicants. The effective date of the permit is the postmark date of the application or, when the application is delivered by means other than the United States Postal Service, the date the application is received by the Department.\n(d) The Department will specify on each permit the circumstances for which the dealer is authorized to self-accrue and remit sales and use tax directly to the Department. The authorized dealer is required to remit the tax directly to the Department.\n(e) Any dealer that holds a valid Sales and Use Tax Direct Pay Permit may extend a copy of its permit to the selling dealer in lieu of paying tax for authorized purchases to the selling dealer.\n(f) The validity of a Sales and Use Tax Direct Pay Permit may be verified by using the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates, by using the Department\u2019s FL Tax mobile application, or by calling the Department\u2019s automated nationwide toll-free verification system at 1(877)357-3725. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n(g) Transaction authorization number issued prior to or", "start_char_idx": 1663616, "end_char_idx": 1667711, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d7f396c5-b34b-4cb1-bb3c-61bdf7a17d47": {"__data__": {"id_": "d7f396c5-b34b-4cb1-bb3c-61bdf7a17d47", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "832b2ce7-0c40-4486-8683-a332a5668db1", "node_type": null, "metadata": {}, "hash": "4c3b4d34eb2b1d6652c3bd50bece7e8e882f6673f443ef95a1a7bf4f6311e876"}, "3": {"node_id": "1111c02c-f724-45c4-b62d-fcdfbfea3908", "node_type": null, "metadata": {}, "hash": "37eccb4e9b6e5a337640ba65db5410a1c1da93479c0cdce59df9220364fafeb2"}}, "hash": "0b0f8a85f2a317d2a7115d135f5a1ad4d53e372c5f9d83cc8c0fc9c15099b327", "text": "(TTY).\n(g) Transaction authorization number issued prior to or at the point-of-sale \u2013 valid for a single transaction only. In lieu of obtaining a copy of the purchaser\u2019s Sales and Use Tax Direct Pay Permit, the selling dealer may document the sale by requesting a transaction authorization number issued by the Department.  A transaction authorization number is valid for single transaction only. \n1. A \u201ctransaction authorization number\u201d must be obtained by the selling dealer prior to or at the point-of-sale:\na. By using the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates;\nb. By using the Department\u2019s FL Tax mobile application; or\nc. By calling the Department\u2019s automated nationwide toll-free telephone verification system at 1(877)357-3725.\n2. When using the Department\u2019s online Certificate Verification System, the dealer may key up to five (5) Sales and Use Tax Direct Pay Permit numbers into the system. When using the Department\u2019s FL Tax mobile application or the Department\u2019s automated nationwide toll-free verification system, the selling dealer is prompted to key in a single Sales and Use Tax Direct Pay Permit number. Each system will either issue a transaction authorization number or alert the selling dealer that the purchaser does not have a valid permit. Selling dealers using the automated telephone verification system who do not have a touch-tone phone will be connected to a live operator Monday through Friday (excluding holidays) 8:00 a.m. to 5:00 p.m. (Eastern Time). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n3. A transaction authorization number is not valid to exempt subsequent purchases or rentals made by the same purchaser. A selling dealer must obtain a new transaction authorization number for each and every transaction.\n4. The selling dealer must document the transaction authorization number on the sales invoice, purchase order, or a separate form that is prepared by either the purchaser or the selling dealer.\n(h)1. Vendor authorization number for regular customers \u2013 valid for calendar year issue. In lieu of obtaining a copy of the purchaser\u2019s Sales and Use Tax Direct Pay Permit or a Transaction Authorization Number from the Department for each sale to the permit holder, the selling dealer may obtain a Vendor Authorization Number for that permit holder. This option is available to selling dealers throughout the calendar year without limitation.\n2. The \u201cvendor authorization number\u201d is a customer-specific authorization number that will be valid for all sales made to a permit holder during the calendar year.\n3. To obtain vendor authorization numbers, the selling dealer may use the Department\u2019s online Certificate Verification System at www.floridarevenue.com/taxes/certificates or send a written request to the Department. Dealers obtaining authorization numbers by submitting a written request to the Department may obtain the electronic format for sending the customer data from the Department\u2019s web site at www.floridarevenue.com or call the Department at (850)488-3516 to obtain the electronic format.\na. The written request should be forwarded to the Florida Department of Revenue, Account Management MS #1-5730, Florida Department of Revenue, 5050 W Tennessee Street, Tallahassee, Florida 32399-0160, along with an electronic file containing a list of the dealer\u2019s regular customers for which the dealer has a Sales and Use Tax Direct Pay Permit number on file. In response to the request, the Department will issue to the selling dealer, using the same electronic medium, a list containing a unique vendor authorization number for each permit holder.\nb. The Department\u2019s online Certificate Verification System allows the user to verify up to five Sales and Use Tax Direct Pay Permit numbers and to obtain a transaction authorization number for single sales made to each permit holder at once. The system also allows the user to upload a batch file of up to 50,000 accounts for verification and, 24 hours later, retrieve the", "start_char_idx": 1667695, "end_char_idx": 1671813, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1111c02c-f724-45c4-b62d-fcdfbfea3908": {"__data__": {"id_": "1111c02c-f724-45c4-b62d-fcdfbfea3908", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d7f396c5-b34b-4cb1-bb3c-61bdf7a17d47", "node_type": null, "metadata": {}, "hash": "0b0f8a85f2a317d2a7115d135f5a1ad4d53e372c5f9d83cc8c0fc9c15099b327"}, "3": {"node_id": "e0780baf-99e3-4a66-85fa-8562d64fb1ea", "node_type": null, "metadata": {}, "hash": "d62b2258d130a583accf6e60f0d941a927e416947b6438d5d485082b034e9372"}}, "hash": "37eccb4e9b6e5a337640ba65db5410a1c1da93479c0cdce59df9220364fafeb2", "text": "of up to 50,000 accounts for verification and, 24 hours later, retrieve the file containing the vendor authorization numbers for all sales made to the permit holders during the calendar year.\n4. The selling dealer may make tax-exempt sales to the permit holder during the period in which the vendor authorization number for that permit holder is valid. Vendor authorization numbers are valid for the remainder of the calendar year during which they are issued. However, vendor authorization numbers issued by the Department in November or December are valid for the remainder of that calendar year and the next calendar year.\n(i) The expiration date of Sales and Use Tax Direct Pay Permit shall be the end of the month preceding five years from the effective date, if the effective date is on or before the 15th of the month. The expiration date shall be the end of the month that is five years from the effective date, if the effective date is after the 15th of the month. The Department will provide a renewal notice to a permit holder 60 days prior to the expiration date of a permit. Persons that fail to receive a renewal notice or that need more information regarding the notice may contact the Department at:\nCentral Registration\nFlorida Department of Revenue\nP.O. Box 6480\nTallahassee, Florida 32314-6480.\n(j) Holders of Sales and Use Tax Direct Pay Permits must notify the Department within 30 days of any change of circumstances that may affect the dealer\u2019s qualification to hold the permit.\n(k) Selling dealers are required to collect tax from customers whose Sales and Use Tax Direct Pay Permit has expired.\n(3) Dealers using independent sellers or distributors.\n(a) The Department will authorize a dealer that uses independent sellers or independent distributors to sell its merchandise to remit tax on the retail sales price charged to the ultimate consumer in lieu of having the independent seller or independent distributor register as a dealer and remit the tax. To request authorization from the Department, the dealer is required to:\n1. Provide documentation of the dealer\u2019s financial resources, including certified financial statements;\n2. Provide a detailed description of the dealer\u2019s information processing system to be used for the tax liabilities assumed and the allocation of discretionary sales surtaxes;\n3. Provide a description of the property being sold by the independent sellers or independent distributors; and,\n4. Agree to report and pay directly to the Department all sales tax liabilities that are transferred from the independent sellers or independent distributors to the dealer and to comply with the provisions of Chapter 212, F.S., and this rule.\n(b) A dealer who is authorized by the Department to remit tax for its independent sellers or independent distributors must report and remit the amount of sales tax and surtax due at the rate imposed by the county where delivery of the property to the independent seller or independent distributor occurs.\n(c) A dealer authorized to remit tax on behalf of its independent sellers or independent distributors will not be authorized to make tax-exempt purchases under the permit. Such a dealer may use its Annual Resale Certificate to make tax-exempt purchases for the purposes of resale, as provided in Rule 12A-1.039, F.A.C. \n(d) When a dealer\u2019s authorization to remit tax on behalf of its independent sellers or independent distributors is canceled by the Department or voluntarily terminated by the dealer, that dealer is required to immediately provide written notification to each independent seller or distributor that it is no longer authorized to remit tax on behalf of its independent sellers or independent distributors.\nRulemaking Authority 212.18(2), (3), 212.183, 213.06(1) FS. Law Implemented 212.05(1)(e)3., 4., 212.0598, 212.06(11), 212.08(4)(a)2., (8), (9), 212.12(13), 212.18(3), 212.183 FS. History\u2013New 4-7-92, Amended 5-19-93, 9-14-93, 11-16-93, 9-30-99, 10-2-01, 6-12-03,", "start_char_idx": 1671806, "end_char_idx": 1675784, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e0780baf-99e3-4a66-85fa-8562d64fb1ea": {"__data__": {"id_": "e0780baf-99e3-4a66-85fa-8562d64fb1ea", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1111c02c-f724-45c4-b62d-fcdfbfea3908", "node_type": null, "metadata": {}, "hash": "37eccb4e9b6e5a337640ba65db5410a1c1da93479c0cdce59df9220364fafeb2"}, "3": {"node_id": "41d2aeb5-2f95-4120-adab-1ed7c6a3a1c7", "node_type": null, "metadata": {}, "hash": "4491e661e10e6b5fa8550212f3f5efa81f4a6a8b92392a1308c052d7f61b4f7e"}}, "hash": "d62b2258d130a583accf6e60f0d941a927e416947b6438d5d485082b034e9372", "text": "9-30-99, 10-2-01, 6-12-03, 9-1-09, 5-9-13, 1-11-16.\n12A-1.094 Public Works Contracts.\n(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 repair, alteration, improvement, or construction of real property, as those contracts are governed under the provisions of Rule 12A-1.051, F.A.C. In applying this rule, the following definitions are used.\n(a)1. \u201cContractor\u201d is one that supplies and installs tangible personal property that is incorporated into or becomes a part of a public facility pursuant to a public works contract with a governmental entity exercising its authority in regard to the public property or facility. Contractors include, but are not limited to, persons engaged in building, electrical, plumbing, heating, painting, decorating, ventilating, paperhanging, sheet metal, roofing, bridge, road, waterworks, landscape, pier, or billboard work. This definition includes subcontractors.\n2. \u201cContractor\u201d does not include a person that furnishes tangible personal property that is not affixed or appended in such a manner that it is incorporated into or becomes a part of the public property or public facility to which a public works contract relates. A person that provides and installs tangible personal property that is freestanding and can be relocated with no tools, equipment, or need for adaptation for use elsewhere is not a contractor within the scope of this rule.\n3. \u201cContractor\u201d does not include a person that provides tangible personal property that will be incorporated into or become part of a public facility if such property will be installed by another party.\n4. Examples.\na. A vendor sells a desk, sofas, chairs, tables, lamps, and art prints for the reception area in a new public building. The sales agreement requires the vendor to place the furniture according to a floor plan, set up the lamps, and hang the art prints. The vendor is not a contractor within the scope of this rule, because the vendor is not installing the property being sold in such a way that it is attached or affixed to the facility.\nb. A security system vendor furnishes and installs low voltage wiring behind the walls, motion detectors, smoke alarms, other sensors, control pads, alarm sirens, and other components of a security system for a new county courthouse. The components are direct wired, fit into recesses cut into the walls or other structural elements of the building, and are held in place by screws. The vendor is a contractor within the scope of this rule. The security system is installed and affixed in such a manner that it has been incorporated into the courthouse.\nc. A vendor enters an agreement to provide and install the shelving system for a new public library. The shelves are built to bear the weight of books. The shelf configuration in each unit maximizes the number of books the shelves can hold. The number and size of the units ordered is based on the design for the library space. The units will run floor to ceiling and will be anchored in place by bolts or screws. The vendor is a contractor within the scope of this rule. The shelving system will be affixed in such a manner that it becomes a part of the public library.\nd. A vendor agrees to provide and install the computer terminals, monitors, keyboards, servers, and related equipment for a county tax collector\u2019s office in central Florida. The job includes connecting the equipment to the structural cabling system that has been installed by an electrical contractor. The cables running to the computer terminals are held in place by screws that fit into the back of the terminal units. The vendor is not a contractor within the scope of this rule. The computer equipment has not been affixed in such a way as to become a part of the facility. The equipment has not been", "start_char_idx": 1675824, "end_char_idx": 1679823, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "41d2aeb5-2f95-4120-adab-1ed7c6a3a1c7": {"__data__": {"id_": "41d2aeb5-2f95-4120-adab-1ed7c6a3a1c7", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e0780baf-99e3-4a66-85fa-8562d64fb1ea", "node_type": null, "metadata": {}, "hash": "d62b2258d130a583accf6e60f0d941a927e416947b6438d5d485082b034e9372"}, "3": {"node_id": "16087525-f268-4817-9b40-ad4d54bf0f26", "node_type": null, "metadata": {}, "hash": "ba1183e7d483efabf08066f87018e53142f8f1d264fd7213334933bf2fad7a4e"}}, "hash": "4491e661e10e6b5fa8550212f3f5efa81f4a6a8b92392a1308c052d7f61b4f7e", "text": "such a way as to become a part of the facility. The equipment has not been attached to any structural element of the building.\ne. A manufacturer agrees to provide the prestressed concrete forms for a public parking garage. A construction company is awarded the bid to install those forms and build the garage. The manufacturer is not a contractor within the scope of this rule, because the manufacturer will not install any tangible personal property that becomes a part of the garage. The construction company is a contractor within the scope of this rule.\n(b) \u201cGovernmental entity\u201d includes any agency or branch of the United States government, a state, or any county, municipality, or political subdivision of a state. The term includes authorities created by statute to operate public facilities using public funds, such as public port authorities or public-use airport authorities.\n(c) \u201cPublic works\u201d are defined as projects for public use or enjoyment, financed and owned by the government, in which private persons undertake the obligation to do a specific piece of work that involves installing tangible personal property in such a manner that it becomes a part of a public facility. For purposes of this rule, a public facility includes any land, improvement to land, building, structure, or other fixed site and related infrastructure thereon owned or operated by a governmental entity where governmental or public activities are conducted. The term \u201cpublic works\u201d is not restricted to the repair, alteration, improvement, or construction of real property and fixed works, although such projects are included within the term.\n(d) \u201cReal property\u201d within the meaning of this rule includes all fixtures and improvements to real property. The status of a project as an improvement or fixture to real property will be determined by reference to the definitions contained in subsection 12A-1.051(2), F.A.C.\n(2) The purchase or manufacture of supplies or materials by a public works contractor, when such supplies or materials are purchased for the purpose of going into or becoming part of public works, whether the purchase or manufacture occurs inside or outside Florida, is taxable to the public works contractor if the public works contractor also installs such supplies or materials, since the public works contractor is the ultimate consumer of such supplies or materials. Public works contractors that purchase or manufacture such supplies and materials in Florida are liable for sales tax or use tax on such purchases and manufacturing costs. A public works contractor that purchases supplies or materials that may be sold as tangible personal property or may be incorporated into a public works project may purchase such supplies or materials without tax by issuing a copy of the contractor\u2019s Annual Resale Certificate and accrue and remit tax upon withdrawing such supplies or materials from inventory to go into or become a part of public works. Public works contractors that purchase or manufacture such materials outside the State of Florida are liable for use tax, subject to credit for any sales or use tax lawfully imposed and paid in the state of purchase or manufacture.\n(3) The purchase or manufacture of tangible personal property for resale to a governmental entity is exempt from tax, provided this exemption shall not include sales of tangible personal property made to, or the manufacture of tangible personal property by, public works contractors when such tangible personal property goes into or becomes a part of public works.\n(4)(a) The exemption in Section 212.08(6), F.S., is a general exemption for sales made directly to the government. A determination whether a particular transaction is properly characterized as an exempt sale to a governmental entity or a taxable sale to or use by a contractor shall be based on the substance of the transaction, rather than the form in which the transaction is cast. The Executive Director or the Executive Director\u2019s designee in the responsible program will determine whether the substance of a particular transaction is a taxable sale to or use by a contractor or an exempt direct sale to a governmental entity based on all of the facts and circumstances surrounding the transaction as a whole.\n(b) The following criteria that govern the status of the tangible personal property prior to its affixation to real property will be considered in determining whether a governmental entity rather than a", "start_char_idx": 1679789, "end_char_idx": 1684263, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "16087525-f268-4817-9b40-ad4d54bf0f26": {"__data__": {"id_": "16087525-f268-4817-9b40-ad4d54bf0f26", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "41d2aeb5-2f95-4120-adab-1ed7c6a3a1c7", "node_type": null, "metadata": {}, "hash": "4491e661e10e6b5fa8550212f3f5efa81f4a6a8b92392a1308c052d7f61b4f7e"}, "3": {"node_id": "dbf87955-393f-48de-befa-11a7d341d70d", "node_type": null, "metadata": {}, "hash": "35b10def82deee4ee97bb065d6ad05557d881999d1cf3a4ebd433d929d9975bf"}}, "hash": "ba1183e7d483efabf08066f87018e53142f8f1d264fd7213334933bf2fad7a4e", "text": "to real property will be considered in determining whether a governmental entity rather than a contractor is the purchaser of materials:\n1. Direct Purchase Order. The governmental entity must issue its purchase order directly to the vendor supplying the materials the contractor will use and provide the vendor with a copy of the governmental entity\u2019s Florida Consumer\u2019s Certification of Exemption.\n2. Direct Invoice. The vendor\u2019s invoice must be issued to the governmental entity, rather than to the contractor.\n3. Direct Payment. The governmental entity must make payment directly to the vendor from public funds.\n4. Passage of Title. The governmental entity must take title to the tangible personal property from the vendor at the time of purchase or delivery by the vendor.\n5. Assumption of the Risk of Loss. Assumption of the risk of damage or loss by the governmental entity at the time of purchase is a paramount consideration. A governmental entity will be deemed to have assumed the risk of loss if the governmental entity bears the economic burden of obtaining insurance covering damage or loss or directly enjoys the economic benefit of the proceeds of such insurance.\n(c)1. To be entitled to purchase materials tax exempt for a public works project, a governmental entity is required to issue a Certificate of Entitlement to each vendor and to the governmental entity\u2019s contractor to affirm that the tangible personal property purchased from that vendor will go into or become a part of a public work. This requirement does not apply to any agency or branch of the United States government.\n2. The governmental entity\u2019s purchase order for tangible personal property to be incorporated into the public works project must be attached to the Certificate of Entitlement. The governmental entity must issue a separate Certificate of Entitlement for each purchase order. Copies of the Certificate may be issued.\n3. The governmental entity will also affirm that if the Department determines that tangible personal property sold by a vendor tax-exempt pursuant to a Certificate of Entitlement does not qualify for the exemption under Section 212.08(6), F.S. and this rule, the governmental entity will be liable for any tax, penalty, and interest determined to be due.\n4. The following is the format of the Certificate of Entitlement to be issued by the governmental entity:\nCERTIFICATE OF ENTITLEMENT\nThe undersigned authorized representative of_________________ (hereinafter \u201cGovernmental Entity\u201d), Florida Consumer\u2019s Certificate of Exemption Number____________________, affirms that the tangible personal property purchased pursuant to Purchase Order Number______ from ___________ (Vendor) on or after _______ (date) will be incorporated into or become a part of a public facility as part of a public works contract pursuant to contract # ___________ with ______________ (Name of Contractor) for the construction of _____________________________.\nGovernmental Entity affirms that the purchase of the tangible personal property contained in the attached Purchase Order meets the following exemption requirements contained in Section 212.08(6), F.S., and Rule 12A-1.094, F.A.C.:\nYou must initial each of the following requirements.\n____ 1. The attached Purchase Order is issued directly to the vendor supplying the tangible personal property the Contractor will use in the identified public works.\n____ 2. The vendor\u2019s invoice will be issued directly to Governmental Entity.\n____ 3. Payment of the vendor\u2019s invoice will be made directly by Governmental Entity to the vendor from public funds.\n____ 4. Governmental Entity will take title to the tangible personal property from the vendor at the time of purchase or of delivery by the vendor.\n____ 5. Governmental Entity assumes the risk of damage or loss at the time of purchase or delivery by the vendor.\nGovernmental Entity affirms that if the tangible personal property identified in the attached Purchase Order does not qualify for the exemption provided in Section 212.08(6), F.S. and Rule 12A-1.094, F.A.C., Governmental Entity will be subject to the tax, interest, and penalties due on the tangible personal property purchased. If the Florida Department of Revenue determines that the tangible personal property purchased tax-exempt by issuing this Certificate does not", "start_char_idx": 1684243, "end_char_idx": 1688573, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dbf87955-393f-48de-befa-11a7d341d70d": {"__data__": {"id_": "dbf87955-393f-48de-befa-11a7d341d70d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "16087525-f268-4817-9b40-ad4d54bf0f26", "node_type": null, "metadata": {}, "hash": "ba1183e7d483efabf08066f87018e53142f8f1d264fd7213334933bf2fad7a4e"}, "3": {"node_id": "d28131de-0e07-42f9-afa9-e8f672b0ca6e", "node_type": null, "metadata": {}, "hash": "566cd15043310a45f87214fa59eac81291a0d4a29dc1a47abd9338396de5220b"}}, "hash": "35b10def82deee4ee97bb065d6ad05557d881999d1cf3a4ebd433d929d9975bf", "text": "that the tangible personal property purchased tax-exempt by issuing this Certificate does not qualify for the exemption, Governmental Entity will be liable for any tax, penalty, and interest determined to be due.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.\nUnder the penalties of perjury, I declare that I have read the foregoing Certificate of Entitlement and the facts stated in it are true.\n                                                                              \t____________________\nSignature of Authorized Representative\tTitle\n                                                         \t____________________\nPurchaser\u2019s Name (Print or Type)\tDate\nFederal Employer Identification Number:            \nTelephone Number:________________________ \nYou must attach a copy of the Purchase Order to this Certificate of Entitlement.\nDo not send to the Florida Department of Revenue. This Certificate of Entitlement must be retained in the vendor\u2019s and the contractor\u2019s books and records.\n(d) Sales to contractors, including subcontractors, are subject to tax.\n(e) The governmental entity may not transfer liability for such tax, penalty, and interest to another party by contract or agreement.\n(f) In the case of contracts with any agency or branch of the United States government in which the federal governmental agency or branch is not required to produce a Certificate of Entitlement, the purchase must comply with the five criteria provided in paragraph (b), for the purchase of tangible personal property to be exempt from sales and use tax. If the criteria in paragraph (b) are not met, the contractor is the ultimate consumer of such tangible personal property and is liable for sales or use tax on such purchases and manufacturing costs.\n(5) Contractors, including subcontractors, that manufacture, fabricate, or furnish tangible personal property that the contractor incorporates into public works are liable for tax in the manner provided in subsection (10) of Rule 12A-1.051, F.A.C. The contractor and subcontractors, not the governmental entity, are deemed to be the ultimate consumers of the articles of tangible personal property they manufacture, fabricate, or furnish to perform their contracts and may not accept a Certificate of Entitlement for these articles.\n(6) Contractors that supply raw materials such as rock, shell, fill dirt, and similar materials for incorporation into public works shall be liable for tax in the manner provided in subsection (10) of Rule 12A-1.051, F.A.C.\n(7) Contractors that manufacture and incorporate asphalt into public works projects are liable for tax on their costs, as provided in subsection (12) of Rule 12A-1.051, F.A.C., subject to a partial exemption, as provided in Section 212.06(1)(c), F.S.\n(8) Contractors that install people mover systems in public works projects are exempt from sales and use tax on their purchases of such systems or components of such systems and on any other costs incurred in the manufacture of such systems that would be taxable under the provisions of subsection (10) of Rule 12A-1.051, F.A.C.\n(a) A \u201cpeople mover system\u201d includes wheeled passenger vehicles and related control and power distribution systems that form a transportation system owned by a public entity and used by the general public. The vehicles may be operator-controlled, driverless, self-propelled, or externally powered. They may run on roads, rails, guidebeams, or other permanent", "start_char_idx": 1688573, "end_char_idx": 1692202, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "d28131de-0e07-42f9-afa9-e8f672b0ca6e": {"__data__": {"id_": "d28131de-0e07-42f9-afa9-e8f672b0ca6e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "dbf87955-393f-48de-befa-11a7d341d70d", "node_type": null, "metadata": {}, "hash": "35b10def82deee4ee97bb065d6ad05557d881999d1cf3a4ebd433d929d9975bf"}, "3": {"node_id": "42d9d329-e3af-4291-b093-8fb2b2b5f56b", "node_type": null, "metadata": {}, "hash": "569860f83dd88ecf621c285d032e0479bb5a4e111b9d5994f73a3f379989bd9d"}}, "hash": "566cd15043310a45f87214fa59eac81291a0d4a29dc1a47abd9338396de5220b", "text": "powered. They may run on roads, rails, guidebeams, or other permanent structures that are an integral part of the system. \u201cRelated control and power distribution systems\u201d includes electrical or electronic control or signaling equipment that distributes power or signals from the control center or centers or from the power source throughout the system. Embedded wiring, conduits, or cabling and the roads, rails, guidebeams, or other permanent structures on which the vehicles run are not included within the term \u201cpeople mover system.\u201d A contractor that installs such embedded wiring, conduits, or cabling or that builds such a road, rail, guidebeam, or permanent structure is taxable on the purchase or use of tangible personal property incorporated into the project.\n(b) A people mover system contractor should claim the exemption by providing a vendor with a certificate of entitlement to the exemption. The vendor must maintain copies of certificates until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091, F.S. Possession by a vendor of such a certificate from the purchaser relieves the vendor from the responsibility of collecting tax on the sale, and the Department shall look solely to the purchaser for recovery of tax if it determines that the purchaser was not entitled to the exemption. A suggested form of certificate follows:\nSUGGESTED PURCHASER\u2019S EXEMPTION CERTIFICATE\nPEOPLE MOVER SYSTEMS AND PARTS \n_________________ (Purchaser\u2019s Name) certifies that the tangible personal property purchased on or after _______ (date) will be used as part of a people mover system that will become a part of a publicly owned facility pursuant to a contract with the United States, a state, a county, a municipality, a political subdivision of a state, or the public operator of a public use airport as defined in Section 332.004, F.S. Such contract requires Purchaser to purchase the tangible personal property for use in manufacturing, installing, manufacturing and installing, repairing, or maintaining, all or part of a people mover system operated by the governmental entity as a public facility. \n_______________ (Purchaser\u2019s Name) further certifies: a) that all of the tangible personal property purchased pursuant to this certificate is or will be part of a wheeled passenger vehicle or of related control or power distribution systems that are part of a transportation system for use by the general public; and b) none of the tangible personal property purchased pursuant to this certificate will be used as embedded wiring, conduits, or cabling to transmit signals among the vehicles, control equipment, power distribution equipment, and signaling equipment that make up the people mover system.\nThe undersigned understands that if such tangible personal property does not qualify for this exemption, the undersigned will be subject to sales and use tax, interest, and penalties. The undersigned further understands that when any person fraudulently, for the purpose of evading tax, issues to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, shall be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083 or 775.084, F.S. \n\n____________________________\nPurchaser\u2019s Name (Print or Type)\n\n___________________________\t _______\t________________________\nSignature and Title\t Date\tFlorida Sales Tax Number \n\n ____________________________\t\t________________________\nFederal Employer Identification\t\tTelephone Number \nNumber or Social Security Number \n\nRetain in vendor\u2019s records. Do not send to the Department of Revenue.\n(c) Contractors that maintain an inventory of parts that may be incorporated into people mover system components that are sold as tangible personal property, may be used in performing real property contracts, and may be incorporated into exempt people mover systems pursuant to a public works contract may purchase such inventory parts by issuing a", "start_char_idx": 1692225, "end_char_idx": 1696419, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "42d9d329-e3af-4291-b093-8fb2b2b5f56b": {"__data__": {"id_": "42d9d329-e3af-4291-b093-8fb2b2b5f56b", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "d28131de-0e07-42f9-afa9-e8f672b0ca6e", "node_type": null, "metadata": {}, "hash": "566cd15043310a45f87214fa59eac81291a0d4a29dc1a47abd9338396de5220b"}, "3": {"node_id": "bcb1b439-c551-489a-a403-89406dc12e34", "node_type": null, "metadata": {}, "hash": "839e213bc98cf456bbcb33f5563e915be47bea6a70bd1caa2f020a8f152a029b"}}, "hash": "569860f83dd88ecf621c285d032e0479bb5a4e111b9d5994f73a3f379989bd9d", "text": "pursuant to a public works contract may purchase such inventory parts by issuing a copy of the contractor\u2019s Annual Resale Certificate in lieu of providing a certification of specific eligibility under the people mover system exemption. If appropriate, tax should be remitted upon subsequent taxable sale or use of such parts.\nRulemaking Authority 212.08(6), 212.18(2), 212.183, 213.06(1) FS. Law Implemented 92.525(1), 212.02(4), (14), (15), (16), (19), (20), (21), 212.06(1), (2), (14) 212.07(1), 212.08(6), (7)(bbb), 212.085, 212.18(2), 212.183, 213.37 FS. History\u2013New 6-3-80, Amended 11-15-82, Formerly 12A-1.94, Amended 1-2-89, 8-10-92, 6-28-04, 1-12-11.\n12A-1.096 Industrial Machinery and Equipment for Use in a New or Expanding Business.\n(1) Definitions \u2013 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:\n(a) \u201cFixed location\u201d means a location or plant site that is used, or intended to be used, for an extended or indefinite period of time for spaceport activities or for manufacturing, processing, compounding, or producing items of tangible personal property for sale. The term also includes a location where a portable plant is set up for a period of not less than six months in a stationary manner so as to perform the same industrial manufacturing, processing, compounding or production process that could be performed at a permanent location or plant site. The geographical limits of the fixed location for purposes of this rule are limited to the immediate permanent location or plant site. Facilities or plant units that are within the same building, or that are on the same parcel of land if not contained in a building, are considered to be one fixed location.\n(b) \u201cIndustrial machinery and equipment\u201d means tangible personal property or other property with a depreciable life of 3 years or more that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale or is exclusively used in spaceport activities. Buildings and their structural components are not industrial machinery and equipment unless the building or structural component is so closely related to the industrial machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment itself is replaced. Heating and air conditioning systems are not considered industrial machinery and equipment, unless the sole justification for their installation is to meet the requirements of the production process, even though the system may provide incidental comfort to employees, or serves, to an insubstantial degree, nonproduction activities. For example, a dehumidifier installed for the sole purpose of conditioning air in a factory, where the manufacturing of electronic components requires a controlled-humidity environment, will be considered industrial machinery and equipment. (See subsection (8) of this rule.) \n(c) \u201cIntegral to\u201d means that the machinery and equipment provides a significant function within the production process, such that the production process could not be complete without that machinery and equipment.\n(d) \u201cManufacture, process, compound, or produce for sale\u201d means the various industrial operations of a business where raw materials will be put through a series of steps to make an item of tangible personal property that will be sold. The industrial operations must bring about a change in the composition or physical nature of the raw materials. Where materials are merely repackaged or redistributed, those operations are not manufacturing, processing, compounding, or producing for sale. The item of tangible personal property may be sold to another manufacturer for further processing or for inclusion as a part in another item of tangible personal property that will be sold, or the item may be sold as a finished product to a wholesaler or an end consumer. The business performing the manufacturing, processing, compounding, or production process may or may not own the raw materials. However,", "start_char_idx": 1696410, "end_char_idx": 1700575, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bcb1b439-c551-489a-a403-89406dc12e34": {"__data__": {"id_": "bcb1b439-c551-489a-a403-89406dc12e34", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "42d9d329-e3af-4291-b093-8fb2b2b5f56b", "node_type": null, "metadata": {}, "hash": "569860f83dd88ecf621c285d032e0479bb5a4e111b9d5994f73a3f379989bd9d"}, "3": {"node_id": "0926bd33-7d26-4cf6-a0c1-1b65305ef217", "node_type": null, "metadata": {}, "hash": "9d3b9f3db042fd71fd453c7db969fc97ce66e8fb1b621651ef20a4a1aeb61286"}}, "hash": "839e213bc98cf456bbcb33f5563e915be47bea6a70bd1caa2f020a8f152a029b", "text": "processing, compounding, or production process may or may not own the raw materials. However, the phrase \u201cmanufacture, process, compound, or produce for sale\u201d does not include fabrication, alteration, modification, cleaning, or repair services performed on items of tangible personal property belonging to others where such items of tangible personal property are not for sale.\n(e) \u201cPhysically comparable\u201d means the similarity or equivalency of the characteristics of the items of tangible personal property being manufactured, processed, compounded or produced. Physical comparability applies to the units used to measure the increase in productive output of an expanding business.\n1. Example: All models of microwave ovens made by a manufacturer, regardless of specific features, would be physically comparable. However, if the manufacturer also made coffee makers, the coffee makers would not be physically comparable to microwave ovens, even though both items are generally considered small kitchen appliances.\n2. Example: A beverage manufacturer produces a variety of soft drinks in various sized cans and bottles. The production of the various sized cans and bottles of soft drinks is not physically comparable. However, production is physically comparable when converted to a common physical unit, such as gallons of product.\n(f) \u201cProduction process\u201d or \u201cproduction line\u201d means those industrial activities beginning when raw materials are delivered to the new or expanding business\u2019 fixed location and generally ending when the items of tangible personal property have been packaged for sale, or are in saleable form if packaging is not done. However, the production process may include quality control activities after the items have been packaged (or are in salable form if packaging is normally not done), such as good manufacturing practices as mandated by the Federal Food and Drug Administration to detect adulterated food or food that has been prepared, packaged, or held under unsanitary conditions.\n1. The production process may encompass more than one fixed location if the business transfers work-in-process from one fixed location to a second fixed location for further manufacturing, processing, compounding, or production. For example, a company purchases machinery and equipment to produce raw orange juice at one fixed location, and this raw orange juice is transferred as work-in-process to a second fixed location where the company will use the raw orange juice to make five different products.\n2. A production process does not include natural processes occurring before raw material is delivered to the receiving operation or after the packaging operation. For example, the natural transformation of grass or feed into raw milk by dairy cows is not part of the production process. In this case, the production process begins with the milking parlor. The planting, growing, or harvesting of crops, and the raising of livestock or poultry are not part of the production process. The natural aging or fermentation of alcoholic beverages or other food products, after they have been packaged, is also not part of the production process. The production process ends when the alcoholic beverage or other food product has been packaged for sale.\n3. The production process does not include product design activities. For example, the computer aided design of a product where the final design program or computer file for that product will be sent to or downloaded to industrial machinery and equipment for the physical creation of the product is not a part of the production process. Similarly, the production process for printed materials does not include the initial conception or creation of the written matter. For example, the writing of a story by a reporter for subsequent printing in a newspaper is not a part of the production process. (See subsection (8) of this rule regarding machinery and equipment and the production process.)\n(g) \u201cProductive output\u201d ordinarily means the number of units actually produced by a single plant or operation in a single continuous 12-month period. The increase in productive output shall be measured by the output for 12 continuous months, as selected by the expanding business, following the completion of the installation of machinery and equipment for the expansion project as compared to the productive output of 12 continuous months immediately preceding the beginning of the installation of machinery and equipment for the expansion project. However, the 12 continuous months post installation measurement period,", "start_char_idx": 1700565, "end_char_idx": 1705145, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "0926bd33-7d26-4cf6-a0c1-1b65305ef217": {"__data__": {"id_": "0926bd33-7d26-4cf6-a0c1-1b65305ef217", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bcb1b439-c551-489a-a403-89406dc12e34", "node_type": null, "metadata": {}, "hash": "839e213bc98cf456bbcb33f5563e915be47bea6a70bd1caa2f020a8f152a029b"}, "3": {"node_id": "e9b3f41f-248a-49b1-9db9-a05d662c3eb5", "node_type": null, "metadata": {}, "hash": "c61f52e1e616fece8d3682add1d3eedd70284b61c2a6f57c9f11cbb75c000fc3"}}, "hash": "9d3b9f3db042fd71fd453c7db969fc97ce66e8fb1b621651ef20a4a1aeb61286", "text": "the expansion project. However, the 12 continuous months post installation measurement period, as selected by the expanding business, must begin within 24 months following the completion of installation of qualifying machinery and equipment. Productive output may not be measured by sales dollars or by production labor hours for the purposes of this exemption.\n(h) \u201cPurchase,\u201d \u201cpurchases,\u201d or \u201cpurchasing\u201d means the transfer of title or possession, or both, of industrial machinery and equipment for a consideration. The terms also include the acquisition of industrial machinery and equipment under a lease or rental agreement.\n(i) \u201cPurchase agreement\u201d means a document, in the form of a purchase order issued by the purchaser, a contract for purchase with a seller or vendor, a memorandum of understanding, or a lease or rental agreement with a lessor.\n(j) \u201cSpaceport activities\u201d means those activities as defined in Section 212.02, F.S.\n(2) New Business.\n(a) The purchase of industrial machinery and equipment, parts and accessories, and the installation labor thereof, is exempt from tax when purchased by a new business which uses such machinery and equipment at a fixed location in this state for exclusive use in spaceport activities, or to manufacture, process, compound, or produce items of tangible personal property for sale.\n(b) Machinery and equipment must be purchased, or purchase agreement made, before the new business begins spaceport activities or starts production, and delivery of the purchased items must be made within 12 months from the beginning of spaceport activities or the start of production.\n(c) The date of purchase of the machinery and equipment is established by the date of the purchase agreement. If no purchase agreement was made, or in the absence of proof that a purchase agreement was made prior to the determined beginning of spaceport activities or the start of production, the machinery and equipment vendor\u2019s sales invoice will be the controlling document for determining whether the machinery and equipment qualifies for the exemption. No exemption will be allowed even though delivery of machinery and equipment is made within 12 months from the beginning of spaceport activities or the start of production if the machinery and equipment was ordered after the beginning of spaceport activities or the start of production. If a purchase agreement that was made prior to the start of production is amended or changed after the start of production, any amendments or changes that increase the quantity of an item of machinery or equipment will not qualify for the exemption. Any amendments or change orders to that purchase agreement that provide for the substitution of a like kind item of machinery or equipment will qualify for the exemption.\n(d)1. The start of production is the date that a product is manufactured, processed, compounded, or produced where such product will be inventoried for sale or will be immediately sold. However, if this date does not reflect the actual start of production, the date of the start of production will be determined by the Executive Director or the Executive Director\u2019s designee on a-case-by case basis. In such cases, the business is required to maintain sufficient records to enable the Executive Director or the Executive Director\u2019s designee to make a proper determination as to the initial production activities of the new facility. (See subsection (6) of this rule for record keeping requirements.)\na. Initial test or trial runs necessary to calibrate or evaluate the operation of machinery and equipment, where the products made are scrapped or sold for salvage value, are not considered to be the start of production. The operation of machinery and equipment at less than full capacity, where the products made are inventoried or immediately sold, is considered to be the start of production.\nb. Production is considered to have started even though the production line may not be complete, if any part(s) of the production process is subcontracted to others and a finished product can be inventoried or immediately sold.\n2. The beginning of spaceport activities is the date that industrial machinery and equipment is first exclusively used for that purpose.", "start_char_idx": 1705143, "end_char_idx": 1709393, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e9b3f41f-248a-49b1-9db9-a05d662c3eb5": {"__data__": {"id_": "e9b3f41f-248a-49b1-9db9-a05d662c3eb5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "0926bd33-7d26-4cf6-a0c1-1b65305ef217", "node_type": null, "metadata": {}, "hash": "9d3b9f3db042fd71fd453c7db969fc97ce66e8fb1b621651ef20a4a1aeb61286"}, "3": {"node_id": "59006c5f-f207-43c6-83f9-bdb0c5234fb2", "node_type": null, "metadata": {}, "hash": "c5f1297b658d282c96faa1e30324a7d3a04d9ca53e8c03c693afbe42364c97e7"}}, "hash": "c61f52e1e616fece8d3682add1d3eedd70284b61c2a6f57c9f11cbb75c000fc3", "text": "is the date that industrial machinery and equipment is first exclusively used for that purpose. However, if this does not reflect the actual beginning of spaceport activities, the date will be determined by the Executive Director or the Executive Director\u2019s designee on a case-by-case basis. In such cases, the business is required to maintain sufficient records to enable the Executive Director or the Executive Director\u2019s designee to make a proper determination as to the beginning of spaceport activities of the new facility. (See subsection (6) of this rule for record keeping requirements.)\n(e) The Executive Director or the Executive Director\u2019s designee will determine if a business qualifies for exemption as a new business, based on the facts in each particular case.\n1. A new business means a newly-formed company that opens a facility or plant, at a fixed location in this state, to manufacture, process, compound, or produce items of tangible personal property for sale, or to exclusively use industrial machinery and equipment in spaceport activities.\n2. A new business means an addition to, or the enlargement of, an existing facility or plant, or the installation of additional machinery and equipment, for the purpose of manufacturing, processing, compounding, or producing items of tangible personal property for sale that represent a distinct and separate economic activity from other items that have been or are being produced at that same fixed location, or to exclusively use industrial machinery and equipment in distinct and separate spaceport activities. For example, a company that currently manufactures washing machines would be considered a new business for the purpose of installing a dedicated assembly line for the manufacturing of refrigerators. A new business does not mean an addition to, or the enlargement of, an existing facility or plant, or the installation of additional machinery and equipment at an existing facility or plant, for the purpose of manufacturing, processing, compounding, or producing component parts that were previously purchased from, or fabricated by, outside sources for inclusion in that business\u2019 finished items of tangible personal property for sale. (See subsection (4) of this rule regarding manufacturing business classification factors.)\n3. A new business means opening a new facility or plant, at a fixed location in this state, to manufacture, process, compound, or produce an item of tangible personal property for sale, or to exclusively use industrial machinery and equipment in spaceport activities, provided no other facility or plant in this state that manufactured, processed, compounded, or produced the same or a similar item of tangible personal property, or performed the same or a similar spaceport activity, at a fixed location in this state, was closed to open the new facility or plant, or will be closed within 12 months. However, this limitation concerning the closure of a facility or plant is not applicable to a mining activity when a mine is closed due to the exhaustion or depletion of the mined resource such that mining is no longer economically feasible at that location.\n4. A new business does not mean the change of ownership of an existing facility or plant, at a fixed location in this state, that manufactures, processes, compounds, or produces items of tangible personal property for sale, or exclusively uses industrial machinery and equipment in spaceport activities, by a purchase arrangement, merger, or some other similar means, unless such facility or plant ceased doing productive operations for a period of not less than 12 months.\n(3) Expanding Business.\n(a) The purchase of industrial machinery and equipment, parts and accessories, and the installation thereof, is exempt from tax when purchased by an expanding business that uses such machinery and equipment at a fixed location in this state to increase the productive output of tangible personal property that is manufactured, processed, compounded, or produced for sale by not less than 5 percent, or for exclusive use in spaceport activities.\n(b) The Executive Director or the Executive Director\u2019s designee will determine whether a business qualifies for exemption as an expanding business, based upon the facts of each case using the following guidelines:\n1.a. An expanding business means an addition to, or the modernization or enlargement of, an existing facility or the installation of additional", "start_char_idx": 1709396, "end_char_idx": 1713862, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "59006c5f-f207-43c6-83f9-bdb0c5234fb2": {"__data__": {"id_": "59006c5f-f207-43c6-83f9-bdb0c5234fb2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e9b3f41f-248a-49b1-9db9-a05d662c3eb5", "node_type": null, "metadata": {}, "hash": "c61f52e1e616fece8d3682add1d3eedd70284b61c2a6f57c9f11cbb75c000fc3"}, "3": {"node_id": "bcd026b5-7fab-4ee2-9d50-f1072caaebb1", "node_type": null, "metadata": {}, "hash": "74576aae885cd4a28aef7e19254886b54eaa9eab95f591b3ff70f43161c020e0"}}, "hash": "c5f1297b658d282c96faa1e30324a7d3a04d9ca53e8c03c693afbe42364c97e7", "text": "the modernization or enlargement of, an existing facility or the installation of additional machinery and equipment to manufacture, process, compound, or produce an item of tangible personal property that is already being produced at that fixed location in this state or is similar to an item of tangible personal property that is already being produced at that fixed location.\nb. An expanding business means an addition to, or the modernization or enlargement of, an existing facility or the installation of additional machinery and equipment to begin manufacturing, processing, compounding, or producing a component item of tangible personal property that will be incorporated into a finished item of tangible personal property for sale that is already being produced at that fixed location. When the component item of tangible personal property is manufactured, processed, compounded, or produced, the completion of the first component item meets the required productive output increase. When the business manufactures, processes, compounds, or produces that component for sale to others and incorporates that component in other items of tangible personal property for sale, the business would be classified as a new business.\nc. For example, a washing machine manufacturer that previously purchased water pumps from an outside supplier as component parts for the washing machines would be considered an expanding business, rather than a new business, when it purchases machinery and equipment to begin manufacturing its own component water pumps and does not offer the water pumps for sale to others. When the first component water pump is produced, the manufacturer, as an expanding business, meets the required productive output increase.\nd. An expanding business means an addition to, or the modernization or enlargement of, an existing facility or the installation of additional machinery and equipment to perform a spaceport activity that is already being performed, or is similar to an activity that is already being performed, at that fixed location.\n2. An expanding business means closing an existing plant or an operation in a plant in this state and moving it to a new location in this state within 12 months of the closing.\n3. An expanding business means the purchase of an existing facility to manufacture, process, compound, or produce an item of tangible personal property that is already being produced at that facility or is similar to an item of tangible personal property that is already being produced at that facility.\n(c)1. To qualify for exemption as an expanding business, the taxpayer is required to provide information to the satisfaction of the Executive Director or the Executive Director\u2019s designee that the items purchased will be or have been used to increase the productive output of the existing facility or specific product line(s) by not less than 5 percent. An expanding business is allowed to specify whether the 5 percent increase in productive output is for the entire plant or for specific product line(s). However, where the increase in productive output applies to a product or component that becomes part of different product lines, the increase in productive output will be determined by measuring the increase in the combined output of the different product lines. Similarly, if the additional machinery and equipment affects the productive output of more than one product line, the increase in productive output must be measured by all of the product lines that have been affected.\na. Example: If a company purchases machinery and equipment that increases its production of raw orange juice by 25 percent, and this raw orange juice is used by the company to make five different products, the increase in productive output would be determined by measuring the volume increase in the combined output of all five different products.\nb. Example: A beverage manufacturer that currently produces a variety of soft drinks in 12-ounce cans purchases machinery and equipment to begin making plastic bottles and also purchases additional mixing machinery and equipment to make more syrup for overall beverage production. Effectively, there are two separate expansion projects for this manufacturer. The plastic bottle expansion project will meet the required productive output increase requirement upon production of the first bottle. However, the productive output increase requirement for the additional mixing machinery and equipment must be measured by the amount of beverages produced at the plant.\nc. Example: A manufacturer of coffeemakers, toasters, and microwave ovens purchases replacement", "start_char_idx": 1713865, "end_char_idx": 1718503, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bcd026b5-7fab-4ee2-9d50-f1072caaebb1": {"__data__": {"id_": "bcd026b5-7fab-4ee2-9d50-f1072caaebb1", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "59006c5f-f207-43c6-83f9-bdb0c5234fb2", "node_type": null, "metadata": {}, "hash": "c5f1297b658d282c96faa1e30324a7d3a04d9ca53e8c03c693afbe42364c97e7"}, "3": {"node_id": "bd8d3780-ea9f-4673-935e-00e148e24ffe", "node_type": null, "metadata": {}, "hash": "e99621948c326643cf3a86ece7fd81fff29f28c657026a30d19d680be01ea612"}}, "hash": "74576aae885cd4a28aef7e19254886b54eaa9eab95f591b3ff70f43161c020e0", "text": "of coffeemakers, toasters, and microwave ovens purchases replacement machinery and equipment that is only used to make components for the coffeemakers. The productive output increase may be measured just on the production of coffeemakers.\n2. The physical productive output measurement must be based on physical production data, which is directly relevant to the business and/or the product(s) being produced. A physical productive output measurement based on indirect or minor, variable components is not a relevant measurement. For example, a relevant measurement for a furniture manufacturer would be the number of pieces of furniture manufactured, not the amount of glue, paint, stain, or varnish used in the manufacturing of furniture.\n3. Expanding spaceport activities are not subject to the increase in productive output requirement.\n(4) Manufacturing Business Classification Factors.\n(a) When an additional product is made at an existing fixed location, the determination whether that business is classified for the exemption as a new business or as an expanding business will depend upon whether the additional product represents an economic activity that is distinct and separate from a product, or a group of products, that is already being manufactured, processed, compounded, or produced at that fixed location.\n(b) The Executive Director or the Executive Director\u2019s designee will make a determination regarding the classification of a business\u2019 application for exemption on a case-by-case basis. The Department will be guided by the following factors when making a determination:\n1. The general nature of the applicant\u2019s predominant existing business;\n2. The Standard Industrial Classification (SIC) or North American Industry Classification System (NAICS) industry number of the existing product(s) versus the additional product;\n3. The raw materials or components used to make the existing product(s) versus the additional product;\n4. Whether the additional product is an alternative to, or represents a replacement for, the existing product(s);\n5. The differences in machinery and equipment needed to make the existing product(s) versus the additional product; and\n6. The units used to measure production of the existing product(s) versus the additional product.\n(c) No single factor within paragraph (b) will decide whether the additional product represents a distinct and separate economic activity.\n(d) Additional products that merely differ in size, color, flavor, style, packaging, or model line, or existing products that merely incorporate newer technology, are not considered to be a distinct and separate economic activity. For example, the manufacturing of electronic products based on digital technology is not a distinct and separate economic activity from the manufacturing of electronic products based on analog technology.\n(e) The business claiming an exemption as a new business has the burden of demonstrating that the additional product represents a distinct and separate economic activity from a product, or group of products, that is already being manufactured, processed, compounded, or produced at the fixed location.\n(5) Temporary Tax Exemption Permit \u2013 Refund or Credit.\n(a) To receive the exemption provided under subsection (2) or (3), a qualifying business entity must apply to the Florida Department of Revenue, Technical Assistance and Dispute Resolution, Post Office Box 7443, Tallahassee, Florida 32314-7443, for a temporary tax exemption permit. The business entity seeking a temporary tax exemption must file an Application for Temporary Tax Exemption Permit (Form DR-1214) with the Department prior to receiving a permit or refund for the new or expanded business. Upon a tentative affirmative determination of the business\u2019s qualification for exemption by the Executive Director or the Executive Director\u2019s designee, a temporary tax exemption permit will be issued to, or a refund authorized for, the business entity.\n(b)1. A temporary tax exemption permit may be issued only to the qualified business entity which will use the qualifying machinery and equipment at a fixed location in this state in manufacturing, processing, compounding, or producing tangible personal property for sale, or for exclusive use in spaceport activities. Such permit may be extended by the business entity to its vendor(s) or to its authorized", "start_char_idx": 1718522, "end_char_idx": 1722897, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "bd8d3780-ea9f-4673-935e-00e148e24ffe": {"__data__": {"id_": "bd8d3780-ea9f-4673-935e-00e148e24ffe", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bcd026b5-7fab-4ee2-9d50-f1072caaebb1", "node_type": null, "metadata": {}, "hash": "74576aae885cd4a28aef7e19254886b54eaa9eab95f591b3ff70f43161c020e0"}, "3": {"node_id": "841b9f05-bce1-4c43-b71f-d75be83b75c9", "node_type": null, "metadata": {}, "hash": "dbae5d582090dcc349b79cfe227eae53baa46ad85f6bf3efc3f5cf9c0d994641"}}, "hash": "e99621948c326643cf3a86ece7fd81fff29f28c657026a30d19d680be01ea612", "text": "may be extended by the business entity to its vendor(s) or to its authorized contractor(s) operating under lump sum, cost plus, fixed fee, guaranteed price, or any other type of contract executed for the purpose of constructing a new or expanded business. The authorized contractor(s) may, likewise, extend the temporary tax exemption permit to its vendor(s) for use in purchasing qualifying machinery and equipment tax exempt. The business entity that extends the temporary tax exemption permit to a contractor or subcontractor for the purpose of authorizing that contractor or subcontractor to purchase qualifying machinery and equipment tax exempt will be responsible for paying the sales and use tax on any nonqualified items purchased tax exempt by the contractor or subcontractor.\n2. Upon completion of purchases of qualifying machinery and equipment, the temporary tax exemption permit is required to be delivered to the Department or returned by certified or registered mail. If the permit is returned by mail, the permit should be mailed to the Florida Department of Revenue, Technical Assistance and Dispute Resolution, P.O. Box 7443, Tallahassee, Florida 32314-7443.\n(c)1. If a qualifying business entity fails to apply for a temporary tax exemption permit before purchasing qualifying machinery and equipment for a new or expanded business, or if the initial determination by the Executive Director or the Executive Director\u2019s designee is negative, the exemptions provided by subsections (2) and (3) above may be obtained only by a refund to the business entity of previously paid taxes. Refunds will not be allowed until information has been provided to the satisfaction of the Executive Director or the Executive Director\u2019s designee that such machinery and equipment meets the requirements of this rule and is used as designated herein. Only the qualified business entity that will use the qualifying machinery and equipment at a fixed location in this state in manufacturing, processing, compounding, or producing tangible personal property for sale, or for exclusive use in spaceport activities is entitled to request a refund of sales or use taxes paid on qualifying industrial machinery and equipment, or installation thereof. \n2. Before the owners of a qualifying new or expanded business under subsection (2) or (3) may request a refund of sales or use taxes paid by their contractors on qualifying industrial machinery and equipment, or installation thereof, the following certified statement(s) must be executed:\na. If a subcontractor was involved, the subcontractor must obtain a certified statement from its supplier(s) or other subcontractor(s) certifying that the supplier or other subcontractor has remitted the tax to the State, or certifying that the subcontractor has remitted use tax directly to the State. The subcontractor must then extend the statement(s) it has executed or obtained from suppliers or other subcontractors to the prime contractor; and\nb. The prime contractor must obtain a certified statement from its supplier(s) and subcontractor(s) certifying that the supplier or subcontractor has remitted the tax to the State, or certifying that the prime contractor has remitted use tax directly to the State. The prime contractor must then extend the statement(s) it has executed or obtained from its supplier(s) or subcontractor(s) to the qualifying new or expanded business entity to support the refund claim.\n(d)1. The following is a suggested format for a certified statement that tax has been remitted to the State of Florida:\nCOMPANY, incorporated in the state of STATE, its undersigned officer who is duly authorized, hereby certifies to QUALIFYING NEW OR EXPANDING BUSINESS, OR CONTRACTOR, OR SUBCONTRACTOR it has paid sales tax to the Department of Revenue, State of Florida, totaling the sum of $_________. Said taxes were collected by COMPANY upon the sales of tangible personal property as evidenced by the attached invoice(s).\nThe company further certifies the sales tax for the attached invoice(s) was paid to the State of Florida in the month following the date of sale under sales tax number _________.\n\nDated", "start_char_idx": 1722896, "end_char_idx": 1727063, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "841b9f05-bce1-4c43-b71f-d75be83b75c9": {"__data__": {"id_": "841b9f05-bce1-4c43-b71f-d75be83b75c9", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "bd8d3780-ea9f-4673-935e-00e148e24ffe", "node_type": null, "metadata": {}, "hash": "e99621948c326643cf3a86ece7fd81fff29f28c657026a30d19d680be01ea612"}, "3": {"node_id": "1b29520e-f5d3-493a-993c-8c15562eed86", "node_type": null, "metadata": {}, "hash": "d2b1b9d7875e09a598fadb3eea7513a06315348f81b2d3cfb4b8940671c8925c"}}, "hash": "dbae5d582090dcc349b79cfe227eae53baa46ad85f6bf3efc3f5cf9c0d994641", "text": "in the month following the date of sale under sales tax number _________.\n\nDated at ________ County _______, Florida, this ___ day of ___ 20___.\n\nAUTHORIZED OFFICER OF COMPANY\n\nBY: _______________________________\n\nTITLE: ____________________________\n2. The above certified statement will not be necessary where the business entity claiming the refund has self-accrued and remitted the tax directly to the State of Florida. However, documentation that the tax has been remitted to the State of Florida in a timely manner is required.\n(e) The right to a refund of, or credit for, sales or use taxes.\nl. An application for refund by a new business must be filed within 3 years after the date the tax was paid in accordance with the timing provisions of Section 215.26(2), F.S. However, an application for refund will not be considered complete pursuant to Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., and a refund will not be approved, before the date the new business first places a product in inventory or immediately sells a product, or before the date a new business engaged in spaceport activities begins those activities.\n2. An application for refund by an expanding business must be filed within 3 years after the date the tax was paid in accordance with the timing provisions of Section 215.26(2), F.S. However, an application for refund will not be considered complete pursuant to Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., and a refund will not be approved, before the date an expanding business can substantiate that the business expansion has increased the productive output at the existing facility by not less than 5 percent, or for an expanding business engaged in spaceport activities, before the date of completion of the installation of the machinery and equipment.\n(6) Record Keeping Requirements. The applicant is required to maintain all necessary books and records to support the exemption. All such books, invoices, certified statements, and other records must be open for inspection by the Department at all reasonable hours at the qualifying business entity\u2019s location in this state. Any qualifying business entity that maintains such books and records at a point outside this state is required to make such books and records available for inspection by the Department where the general records are kept.\n(7) Exclusions.\n(a) The exemptions provided by subsections (2) and (3) do not apply to machinery and equipment purchased or used by electric utility companies; communication companies; oil or gas exploration or production operations; publishing firms that do not export at least 50 percent of their finished product out of the state; any firm subject to regulation by the Division of Hotels and Restaurants of the Department of Business and Professional Regulation; or any firm which does not manufacture, process, compound, or produce items of tangible personal property for sale, or exclusively use machinery and equipment in spaceport activities.\n(b) If a publishing firm is also the printer of the finished product, the Department will consider the business to be a printer for the purpose of the exemption. Therefore, the above indicated 50 percent requirement would not apply to such a business.\n(8) Types of industrial machinery and equipment that will or will not qualify for the exemption.\n(a) For the purpose of this exemption, industrial machinery and equipment includes:\n1. Special foundations required for the support of such qualifying machinery and equipment;\n2. Electrical wiring from the nearest power panel or disconnect box to the qualifying machinery and equipment; and,\n3. Plumbing connections necessary to connect the machinery and equipment to the nearest water supply or drain line.\n(b) The exemption for industrial machinery and equipment ends at that stage of the production process where the product produced is placed in a package (or is in salable form if packaging is normally not done) to be sold to the wholesaler, retailer, or other purchaser. Machinery and equipment for the refrigerated, frozen, heated, or otherwise temperature-controlled storage or warehousing of", "start_char_idx": 1727059, "end_char_idx": 1731224, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "1b29520e-f5d3-493a-993c-8c15562eed86": {"__data__": {"id_": "1b29520e-f5d3-493a-993c-8c15562eed86", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "841b9f05-bce1-4c43-b71f-d75be83b75c9", "node_type": null, "metadata": {}, "hash": "dbae5d582090dcc349b79cfe227eae53baa46ad85f6bf3efc3f5cf9c0d994641"}, "3": {"node_id": "65dd3296-417c-433a-b96b-e122bb95d509", "node_type": null, "metadata": {}, "hash": "278807463e89c8eed474b74c3a90517a0eb92b5478add638b2fe2161901c14a4"}}, "hash": "d2b1b9d7875e09a598fadb3eea7513a06315348f81b2d3cfb4b8940671c8925c", "text": "frozen, heated, or otherwise temperature-controlled storage or warehousing of packaged finished goods inventory, solely for preservation purposes, prior to shipment or delivery to customers, is not a part of the production process.\n1. Example: A manufacturer\u2019s cold storage facility that is used solely for the warehousing of processed and packaged foods is not a part of the production process regardless of the fact that custom palletized orders may be assembled within the cold storage facility for customers.\n2. Example: A manufacturer produces a product that must be frozen to be in a salable condition. The facility that performs the freezing function also stores the product prior to shipment. The freezing facility will qualify as a part of the production process.\n3. Example: Customer accessible refrigerated cases containing prepackaged meats in a butcher shop are not a part of the production process, regardless of the fact that a customer may request that a package of meat be recut, trimmed, or ground.\n4. Example: Refrigerated cases containing meats or seafood that are only accessible by employees, where such meats or seafood may be further processed by packaging, cutting, grinding, or steaming or otherwise cooked, are a part of the production process.\n5. Example: Bakery display cases where the baked goods are only accessible by bakery shop personnel for slicing or packaging are a part of the production process.\n6. Example: Refrigerated or heated display cases or preparation units for deli items that are only accessible by deli personnel are a part of the production process.\n7. Example: A citrus juice manufacturer is prohibited by federal regulations from selling its inventory of processed juice before required post-production microbial tests are performed. Accordingly, the refrigerated or frozen storage of processed juice is a part of the manufacturing process.\n(c) Quality control equipment installed within the production line and required to perform quality checks on each item, article, or batch produced before the item, article, or batch can be sold qualifies for the exemption.\n(d) Preproduction, random, or postproduction quality control equipment qualifies as industrial machinery and equipment, if it is an integral part of the production process.\n(e) Industrial machinery and equipment that is an integral part of the production process, as well as in postproduction, such as a forklift, will qualify for the exemption.\n(f) Pollution control equipment, or sanitizing and sterilizing equipment, that is an integral part of the production process qualifies for exemption.\n(g) Monitoring machinery and equipment, such as computers, video, or other sensing systems or devices that are essential to the production process, qualifies for exemption.\n(h) Machinery and equipment used to remove waste materials away from industrial machinery and equipment, where the removal is required to maintain the operation of the production process, will qualify for exemption. For example, equipment used to remove wood chips and sawdust from around a qualified industrial wood lathe will qualify for exemption.\n(i) Parts and accessories for industrial machinery and equipment purchased for replacement, maintenance, or repair purposes do not qualify for this exemption unless purchased by:\n1. A new business before production or spaceport activities begin, and delivery is made within 12 months from the start of production or spaceport activities; or\n2. An expanding business before the completion of the expansion project.\n3. Parts and accessories purchased for replacement, maintenance, or repair that have already received an exemption pursuant to Section 212.08(7)(xx), F.S., are not entitled to an exemption as provided in this rule.\n(j) Conveyers or related equipment used to transport raw materials from the storage area located at the fixed location to the production line, or to transport work-in-process within the production line at the fixed location, will qualify for exemption.\n(k) Computers and computer equipment.\n1. Computers and computer equipment, such as computer aided manufacturing (CAM) systems used to direct and control the functions of exempt industrial machinery and equipment will qualify for exemption.\n2. Computers and computer equipment, such as computer aided design", "start_char_idx": 1731224, "end_char_idx": 1735549, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "65dd3296-417c-433a-b96b-e122bb95d509": {"__data__": {"id_": "65dd3296-417c-433a-b96b-e122bb95d509", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "1b29520e-f5d3-493a-993c-8c15562eed86", "node_type": null, "metadata": {}, "hash": "d2b1b9d7875e09a598fadb3eea7513a06315348f81b2d3cfb4b8940671c8925c"}, "3": {"node_id": "acfdb557-f6f4-4bac-8ced-345ac4be3263", "node_type": null, "metadata": {}, "hash": "b766ff77d71f7b979e4375663f3efef8d5bb24aa295e3d009f6f09cfbd4a8f6c"}}, "hash": "278807463e89c8eed474b74c3a90517a0eb92b5478add638b2fe2161901c14a4", "text": "for exemption.\n2. Computers and computer equipment, such as computer aided design (CAD) systems used in the conception or design of a product and computers and computer equipment used to input original images or data into a publishing system are not a part of the production process and will not qualify for exemption.\n3. Computers and computer equipment used in an ancillary function, such as data storage or backup, are not a part of the production process and will not qualify for exemption.\n4. Portable computers, such as laptops and similar portable devices, including digital cameras, will not qualify for exemption unless such items are exclusively used at the fixed location.\n5. The initial purchase of software for qualifying computers and computer equipment will qualify for exemption. However, software license renewals will not qualify for exemption.\n(l) Masks, molds, jigs, or templates, where such property is integral to the production process, will qualify for exemption. The machinery and equipment that is integral to the creation or maintenance of those masks, molds, jigs, or templates will also qualify for exemption, even though such machinery and equipment is not a direct part of the production process.\n(m) Machinery and equipment used in the general repair or maintenance of the plant or production machinery and equipment, such as welders, gear-pullers, or bench grinders, does not qualify for the exemption. However, specialized machinery and equipment that is continuously required to keep production machinery and equipment calibrated or in optimum condition, such as a sharpening machine in a sawmill, will qualify for the exemption.\n(n) Scales at the start of, or within, the production process that are necessary to weigh raw materials or ingredients, or finished goods at the time of packaging, will qualify for the exemption.\n(o) Office equipment, such as copy machines, typewriters, fax machines, desktop printers, or calculators, will not qualify for the exemption.\n(p) Equipment used for communications purposes, such as telephones, radios, intercom systems, video or television equipment, or public address systems, will not qualify for exemption.\n(q) Security systems for surveillance or to prevent or restrict access to the fixed location or areas within the fixed location will not qualify for exemption.\n(r) Furniture items for office or production personnel will not qualify for the exemption.\n(s) General or task lighting fixtures will not qualify for the exemption.\n(t) Installation labor charges qualify for exemption. However, other installation costs, such as equipment rental or expendable supplies, which do not become a physical part of qualifying machinery and equipment, will not qualify for exemption.\n(u) Motor vehicles, as defined in Section 320.01, F.S., do not qualify for exemption.\n(v) Locomotives or railroad cars that do not remain at the fixed location will not qualify for exemption.\n(9) Leases of Machinery and Equipment.\n(a) When a qualifying new or expanding business entity leases industrial machinery, equipment, or parts thereof, the exemption from tax only applies to the original term of the lease agreement. Any subsequent renewal or extensions of the original term of the lease agreement are subject to tax.\n(b) The exercise of a purchase option in an operating lease is considered to be a purchase made after the start of production for a new business, or a purchase made outside the expansion project period for an expanding business, and is subject to tax.\n(c) In the case of a capital lease, sales-type lease, or direct financing lease, such leases will be considered to be sales and purchases at their inception.\nRulemaking Authority 212.08(5)(b)4., 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (10)(g), (14), (19), (21), (22), 212.05, 212.06, 212.08(5)(b), (7)(xx), 212.13(2), 213.255(2), (3), 215.26(2) FS. History\u2013New", "start_char_idx": 1735548, "end_char_idx": 1739455, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "acfdb557-f6f4-4bac-8ced-345ac4be3263": {"__data__": {"id_": "acfdb557-f6f4-4bac-8ced-345ac4be3263", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "65dd3296-417c-433a-b96b-e122bb95d509", "node_type": null, "metadata": {}, "hash": "278807463e89c8eed474b74c3a90517a0eb92b5478add638b2fe2161901c14a4"}, "3": {"node_id": "88ea2d09-6654-4f4a-bd60-3b850fafd6fd", "node_type": null, "metadata": {}, "hash": "938263e2ab748ce9595be09971bc86b11a995cfe1ad1b4d4d22eca3ec8d63e31"}}, "hash": "b766ff77d71f7b979e4375663f3efef8d5bb24aa295e3d009f6f09cfbd4a8f6c", "text": "213.255(2), (3), 215.26(2) FS. History\u2013New 5-11-92, Amended 7-1-99, 6-28-00, 6-19-01, 3-6-02, 4-1-08, 1-12-11, 1-17-13.\n12A-1.097 Public Use Forms.\n(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.\n(a) Copies of these forms, except those denoted by an asterisk (*), are available, without cost, by one or more of the following methods: 1) downloading the form from the Department\u2019s website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n(b) Forms (certifications) specifically denoted by an asterisk (*) are issued by the Department upon final approval of the appropriate application. Defaced copies of certifications, for purposes of example, may be obtained by written request directed to:\nFlorida Department of Revenue\nTaxpayer Services\n5050 West Tennessee Street\nTallahassee, Florida 32399-0112.\nForm Number\tTitle\tEffective Date\n(2)(a) DR-1\tFlorida Business Tax Application\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14227)\n01/22\n(b) DR-1N\tRegistering Your Business\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14821)\n01/23\n(c) DR-1CON\tApplication for Consolidated Sales and Use Tax Filing Number (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06358)\n01/16\n(d) DR-1A\tApplication for Registered Businesses to Add a New Florida Location\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14228)\n01/22\n(e) DR-1C\tApplication for Collective Registered of Living or Sleeping Accommodations\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11783)\n03/20\n(f) DR-1CCN\tApplication for Sales and Use Tax County Control Reporting Number\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11784)\n03/20\n(g) DR-1FA\tApplication for a Florida Certificate of Forwarding Agent Address\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14398)\n06/22\n(3) DR-5\tApplication for Consumer\u2019s Certificate of Exemption with Instructions (R. 01/17)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-07745)\n01/17\n(4)(a) DR-7\tConsolidated Sales and Use Tax Return\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11378)\n01/20\n(b) DR-7N\tInstructions for Consolidated Sales and Use Tax Return\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14229)\n07/21\n(c) DR-15CON\tConsolidated Summary \u2013 Sales and Use Tax Return\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11378)\n01/20\n(5)(a) DR-15\tSales and Use Tax Return\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11380)\n01/20\n(b) DR-15N\tInstructions for DR-15 Sales and Use Tax", "start_char_idx": 1739489, "end_char_idx": 1742466, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "88ea2d09-6654-4f4a-bd60-3b850fafd6fd": {"__data__": {"id_": "88ea2d09-6654-4f4a-bd60-3b850fafd6fd", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "acfdb557-f6f4-4bac-8ced-345ac4be3263", "node_type": null, "metadata": {}, "hash": "b766ff77d71f7b979e4375663f3efef8d5bb24aa295e3d009f6f09cfbd4a8f6c"}, "3": {"node_id": "67ea912c-ff7a-4d45-9278-ee524274451e", "node_type": null, "metadata": {}, "hash": "34c63f5b6bc932a9e75da423de8ae7e2c3b9e0cdb223df5c383ea9f978a10530"}}, "hash": "938263e2ab748ce9595be09971bc86b11a995cfe1ad1b4d4d22eca3ec8d63e31", "text": "DR-15N\tInstructions for DR-15 Sales and Use Tax Returns\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14822)\n01/23\n(c) DR-15AIR\tSales and Use Tax Return for Aircraft (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06361)\n01/16\n(d) DR-15EZ\tSales and Use Tax Return\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11382)\n01/20\n(e) DR-15EZN\tInstructions for DR-15EZ Sales and Use Tax Returns\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14823)\n01/23\n(f) DR-15JEZ\tApplication for the Exemption of Electrical Energy Used in an Enterprise Zone\n(R. 08/09)\t06/10\n(g) DR-15MO\tOut-of-State Purchase Return (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06363)\n01/16\n(h) DR-15ZC\tApplication for Florida Enterprise Zone Jobs Credit for Sales Tax (R. 10/09)\t06/10\n(i) DR-15ZCN\tInstructions for Completing the Sales and Use Tax Return, Form DR-15, when taking the Enterprise Zone Jobs Tax Credit (R. 06/08)\t09/09\n(j) EZ-E\tFlorida Enterprise Zone Program \u2013 Business Equipment Sales Tax Refund Application for Eligibility (R. 07/01)\t08/02\n(k) EZ-M\tFlorida Enterprise Zone Program \u2013 Building Materials Sales Tax Refund Application for Eligibility (R. 07/05)\t04/06\n(6)(a) DR-16A\tApplication for Self-Accrual Authority/Direct Pay Permit (R. 01/15)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-04858)\n01/15\n(b) DR-16P*\tSales and Use Tax Direct Pay Permit (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06364)\n01/16\n(c) DR-16R\tRenewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-04859)\n01/15\n(7) DR-17A\tCertificate of Cash Deposit or Cash Bond (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06365)\n01/16\n(8)(a) DR-18\tApplication for Amusement Machine Certificate (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06366)\n01/16\n(8)(b) DR-18-N\tApplication for Amusement Machine Certificate General Information and Instructions\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06366)\n01/16\n(8)(c) DR-18R\tAmusement Machine Certificate Renewal Application (N. 03/17)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-07853)\n03/17\n(8)(d) DR-18RS\tAmusement Machine Certificate Renewal Application Second Notice (N. 03/17)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-07854)\n03/17\n(9) DR-26RP\tFlorida Neighborhood Revitalization Program Application for Sales and Use Tax\n(R. 01/17)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-07748)\n01/17\n(10) DR-29\tApplication for Release or Refund of Security (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06367)\n01/16\n(11) DR-46NT\tNontaxable", "start_char_idx": 1742464, "end_char_idx": 1745146, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "67ea912c-ff7a-4d45-9278-ee524274451e": {"__data__": {"id_": "67ea912c-ff7a-4d45-9278-ee524274451e", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "88ea2d09-6654-4f4a-bd60-3b850fafd6fd", "node_type": null, "metadata": {}, "hash": "938263e2ab748ce9595be09971bc86b11a995cfe1ad1b4d4d22eca3ec8d63e31"}, "3": {"node_id": "b3f04cf5-397b-4028-a99b-9aa75b680bb5", "node_type": null, "metadata": {}, "hash": "86a97b3daf0523c321f28ae7748b252810ee19210ad379fe4c528028db746686"}}, "hash": "34c63f5b6bc932a9e75da423de8ae7e2c3b9e0cdb223df5c383ea9f978a10530", "text": "DR-46NT\tNontaxable Medical Items and General Grocery List\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-14232)\n01/22\n(12) DR-72-2\tDeclaration of Taxable Status \u2013 Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-07749)\n01/17\n(13) DR-95B\tSchedule of Tax Credits Claimed on Repossessed Tangible Personal Property\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-10175)\n01/19\n(14) DR-99A\tAffidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-07750)\n01/17\n(15) DR-123\tPartial Exemption for Motor Vehicle Sold to Resident of Another State: Affidavit\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-12313)\n01/21\n(16) DR-231*\tCertificate of Exemption for Entertainment Industry Qualified Production Company\n(R. 06/12)\t06/12\n(17) DR-1214\tApplication for Temporary Tax Exemption Permit (R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06371)\n01/16\n(18)(a) DR-117000\tFlorida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Application for a Credit Allocation\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11202)\n10/19\n(b) DR-117100\tFlorida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Application to Change a Credit Allocation\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11203)\n10/19\n(c) DR-117200\tFlorida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Application for Rescindment of a Credit Allocation\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11204)\n10/19\n(d) DR-117300\tFlorida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11205)\n10/19\n(19) DR-300400\tBoat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes\n(R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06372)\n01/16\n(20) DR-600013\tRequest for Verification that Customers are Authorized to Purchase for Resale\n(R. 01/16)\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-06373)\n01/16\n(21) DR-1214DCP\tApplication for Data Center Property Temporary Tax Exemption Certificate (http://www.flrules.org/Gateway/reference.asp?No=Ref-09254)\n04/18\n(22) DR-5DCP\tApplication for Data Center Property Certificate of Exemption (http://www.flrules.org/Gateway/reference.asp?No=Ref-09255)\n04/18\n(23) DR-26SIGEN\tApplication for Refund \u2013 Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-10174)\n01/19\n(24)(a) DR-HS1\tHope Scholarship Program \u2013 Contribution Election\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11206)\n10/19\n(b) DR-HS2\tHope Scholarship Program \u2013 Dealer Contribution Collection Report\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11207)\n10/19\n(c)", "start_char_idx": 1745170, "end_char_idx": 1748113, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b3f04cf5-397b-4028-a99b-9aa75b680bb5": {"__data__": {"id_": "b3f04cf5-397b-4028-a99b-9aa75b680bb5", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "67ea912c-ff7a-4d45-9278-ee524274451e", "node_type": null, "metadata": {}, "hash": "34c63f5b6bc932a9e75da423de8ae7e2c3b9e0cdb223df5c383ea9f978a10530"}, "3": {"node_id": "fe966cb5-ac60-46d8-b76c-744fec5ba62d", "node_type": null, "metadata": {}, "hash": "d97c0626d1e70a312c98afb419ead1aa8f6d78f918edef1316d2b355dc7bbfec"}}, "hash": "86a97b3daf0523c321f28ae7748b252810ee19210ad379fe4c528028db746686", "text": "DR-HS3\tHope Scholarship Program \u2013 Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization\n(http://www.flrules.org/Gateway/reference.asp?No=Ref-11208)\n10/19\nRulemaking Authority 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.0596(3), 212.06(5)(b)13., 212.0596(3), 212.06(5)(b)13., 212.07(1)(b), 212.08(5)(b)4., (n)4., (o)4., (7), 212.099(10), 212.11(5)(b), 212.12(1)(a)2., 212.18(2), (3), 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 1002.40(16) FS. Law Implemented 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.06, 212.0606, 212.07(1), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 213.235(1), (2), 213.29, 213.37, 213.755, 215.26(6), 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2), 1002.40(13) FS. History\u2013New 4-12-84, Formerly 12A-1.97, Amended 8-10-92, 11-30-97, 7-1-99, 4-2-00, 6-28-00, 6-19-01, 10-2-01, 10-21-01, 8-1-02, 4-17-03, 5-4-03, 6-12-03, 10-1-03, 9-28-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08, 4-1-08, 6-4-08, 1-27-09, 9-1-09, 11-3-09, 1-11-10, 4-26-10, 6-28-10, 7-12-10, 1-12-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 1-11-16, 4-5-16, 1-10-17, 2-9-17, 1-17-18, 4-16-18, 1-8-19, 10-28-19, 12-12-19, 3-25-20, 12-31-20, 6-14-22, 1-1-23.\n12A-1.102 Electrical Energy Used in an Enterprise Zone.\nRulemaking Authority 212.08(15)(d), 212.17(6), 213.18(2), 213.06(1) FS. Law Implemented 120.55(1)(a)4., 166.231, 212.02(5), 212.05(1), 212.08(5)(h), (15), 212.12(2)(a), (3), 212.15(2), 213.29, 290.0055, 290.0065 FS. History\u2013New 6-10-87, Amended 1-2-89, 8-10-92,", "start_char_idx": 1748132, "end_char_idx": 1750063, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "fe966cb5-ac60-46d8-b76c-744fec5ba62d": {"__data__": {"id_": "fe966cb5-ac60-46d8-b76c-744fec5ba62d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b3f04cf5-397b-4028-a99b-9aa75b680bb5", "node_type": null, "metadata": {}, "hash": "86a97b3daf0523c321f28ae7748b252810ee19210ad379fe4c528028db746686"}, "3": {"node_id": "3ac87182-3fe4-4e96-95d8-d5f8f693596c", "node_type": null, "metadata": {}, "hash": "425995773eae6993bed6193c1ef37d3c1312321606c209c3752f34909bfd8260"}}, "hash": "d97c0626d1e70a312c98afb419ead1aa8f6d78f918edef1316d2b355dc7bbfec", "text": "6-10-87, Amended 1-2-89, 8-10-92, 10-19-94, Repealed 1-3-96.\n12A-1.103 Remote Sales; Marketplaces.\n(1) Definitions.\n(a) A \u201cmarketplace\u201d means any physical place or electronic medium through which tangible personal property is offered for sale.\n(b) A \u201cmarketplace provider\u201d means a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property in a marketplace and who directly, or indirectly through agreements or arrangements with third parties, collects payment from the customer and transmits all or part of the payment to the marketplace seller, regardless of whether the marketplace provider receives compensation or other consideration in exchange for its services.\n(c) A \u201cmarketplace seller\u201d means a person who has an agreement with a marketplace provider that is a Florida dealer and who makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by the marketplace provider. \n(d) A \u201cremote sale\u201d means a retail sale of tangible personal property ordered by mail, telephone, the Internet, or other means of communication from a person who receives the order outside of this state and transports the property or causes the property to be transported from any jurisdiction, including this state, to a location in this state. For purposes of this paragraph, tangible personal property delivered to a location within this state is presumed to be used, consumed, distributed, or stored to be used or consumed in this state.\n(e) A \u201cremote seller\u201d means a person who makes a substantial number of remote sales outside of a marketplace. Marketplace providers and marketplace sellers who make a substantial number of remote sales outside of a marketplace are considered remote sellers.\n(f) A \u201csubstantial number of remote sales\u201d means any number of taxable remote sales in the previous calendar year in which the sum of the sales prices, as defined in Section 212.02(16), F.S., exceeded $100,000.\n(2) Marketplace providers and remote sellers required to collect and remit sales tax and discretionary sales surtax due on retail sales to persons in Florida must register with the Department electronically as provided in Rule 12A-1.060, F.A.C. \n(3)(a) A marketplace provider must certify to its marketplace sellers that it will collect and remit any Florida sales tax, plus applicable discretionary sales surtax, due on retail sales made through the marketplace to persons in Florida. This certification may be included in the agreement between a marketplace seller and a marketplace provider.\n(b) A marketplace seller who makes sales outside a marketplace must collect and remit Florida sales tax, plus applicable discretionary sales surtax, on retail sales made outside the marketplace to persons in Florida if they made a substantial number of remote sales in the previous calendar year. When determining whether a marketplace seller made a substantial number of remote sales, only those sales made outside of the marketplace are included in the total amount of taxable remote sales.\n(4)(a) The following dealers must timely file Florida sales and use tax returns and remit sales tax and discretionary sales surtax to the Department by electronic means.\n1. A marketplace provider that is a dealer under Chapter 212, F.S.\n2. A person who is required to collect and remit sales tax on remote sales.\n(b) Returns and payments must be submitted to the Department by electronic means as provided in Rule 12A-1.056, F.A.C., and Rule Chapter 12-24, F.A.C.\nCross Reference: Rule 12A-15.003, F.A.C.\n(5) Marketplace Seller notification to collect sales tax. \n(a) Effective April 1, 2022, a marketplace seller may collect and remit all applicable taxes and fees on its sales made through a marketplace provider when all of the following conditions are met:\n1. The marketplace seller", "start_char_idx": 1750034, "end_char_idx": 1753934, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "3ac87182-3fe4-4e96-95d8-d5f8f693596c": {"__data__": {"id_": "3ac87182-3fe4-4e96-95d8-d5f8f693596c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "fe966cb5-ac60-46d8-b76c-744fec5ba62d", "node_type": null, "metadata": {}, "hash": "d97c0626d1e70a312c98afb419ead1aa8f6d78f918edef1316d2b355dc7bbfec"}, "3": {"node_id": "30b5aaa5-1fc4-4a70-9af9-432c5ee9981d", "node_type": null, "metadata": {}, "hash": "a53c150ee09ad349063b504ba77d6d322ba59c77a7e01b5e5df5c07e6c118933"}}, "hash": "425995773eae6993bed6193c1ef37d3c1312321606c209c3752f34909bfd8260", "text": "provider when all of the following conditions are met:\n1. The marketplace seller and the marketplace provider have contractually agreed that the marketplace seller will collect and remit all applicable taxes and fees on its sales made through the marketplace. \n2. The marketplace seller has registered with the Department as a dealer under Section 212.18, F.S., and has provided evidence of registration to the marketplace provider.\n3. The marketplace seller has annual United States gross sales of more than $1 billion, including the gross sales of any related entities or the combined sales of all franchisees of a single franchisor.\n4. The marketplace seller has sent written notification to the Department as provided in paragraph (b).\n(b) The notice must be on the marketplace seller\u2019s business letterhead, state that the marketplace seller meets all conditions stated in Section 212.05965(11), F.S., and has chosen to collect and remit all applicable taxes and fees for its sales made through a marketplace provider. The notice must be signed by an individual authorized to sign on behalf of the marketplace seller. The notice may be delivered in one of three ways:\n1. A letter can be mailed to the following mailing address: \nAccount Management MS 1-5730 \nFlorida Department of Revenue\n5050 W. Tennessee St.\nTallahassee, FL 32399-0160\n2. A scanned letter can be emailed to registration@floridarevenue.com.\n3. A letter can be faxed to 850-922-0859.\n(c) Sample Notice. \n1. The notice may take any form as long as it clearly states that the marketplace seller is electing to collect all applicable taxes and fees for its sales made through a marketplace provider. \n2. The notice must be signed by an authorized individual of the marketplace seller.\n3. An example of notice language is as follows: \u201cIn accordance with Section 212.05965(11), F.S., (Name of Marketplace Seller, sales and use tax certificate number) has met the statutory requirements that allow it to collect and remit all applicable taxes and fees for its sales made through (name of Marketplace Provider) and that it is liable for failure to collect or remit those taxes and fees. For questions, please contact (name of Marketplace Seller contact person) at (contact telephone number or email address).\u201d\nRulemaking Authority 212.0596(3), 212.18(2), 213.06(1) FS. Law Implemented 212.05, 212.0596, 212.05965, 212.06(2), 212.18(3), 213.37 FS. History\u2013New 12-8-87, Amended 8-10-92, 4-17-03, 6-14-22.\n12A-1.104 Sales of Property to be Transported to a Cooperating State.\nRulemaking Authority 212.06(3)(b)2., 212.18(2), 213.06(1) FS. Law Implemented 212.06(3) FS. History\u2013New 12-8-87, Amended 12-31-20, Repealed 6-14-22.\n12A-1.105 Service Warranties.\n(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 Department of Revenue before such person may engage in or conduct business in this state. See Rule 12A-1.060, F.A.C.\n(b)1. The term \u201cservice warranty\u201d means any contract or agreement which indemnifies the holder of the contract or agreement for the cost of maintaining, repairing, or replacing tangible personal property, whether or not the contract provides for the furnishing of parts. The term \u201cservice warranty\u201d includes motor vehicle warranties issued under Part I of Chapter 634, F.S., and service warranties issued under Part III of Chapter 634, F.S.\na. Example: A service contract covering an appliance, such as a refrigerator, is", "start_char_idx": 1753896, "end_char_idx": 1757526, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "30b5aaa5-1fc4-4a70-9af9-432c5ee9981d": {"__data__": {"id_": "30b5aaa5-1fc4-4a70-9af9-432c5ee9981d", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "3ac87182-3fe4-4e96-95d8-d5f8f693596c", "node_type": null, "metadata": {}, "hash": "425995773eae6993bed6193c1ef37d3c1312321606c209c3752f34909bfd8260"}, "3": {"node_id": "dae90a4a-0ef0-4fcb-9cd9-f3f6a6fadcbc", "node_type": null, "metadata": {}, "hash": "dfc3997e3e9bda8885af6b2d9a8d5234fc8986ee12b039ade0c207a2eaa9b60b"}}, "hash": "a53c150ee09ad349063b504ba77d6d322ba59c77a7e01b5e5df5c07e6c118933", "text": "Example: A service contract covering an appliance, such as a refrigerator, is a service warranty.\nb. Example: A service contract (motor vehicle service agreement) covering the repair of a component part of a motor vehicle is a service warranty.\nc. Example: A warranty agreement which indemnifies the agreement holder for the cost of repair or replacement of a television is a service warranty.\nd. Example: A maintenance contract covering the cost of labor only to repair or maintain computer hardware is a service warranty.\ne. Example: A service agreement covering the cost of labor, and which provides for the furnishing of parts at an additional charge, to repair a washing machine is a service warranty.\n2. The term \u201cservice warranty\u201d does not include contracts or agreements to repair, maintain, or replace tangible personal property if such property when sold at retail in this state would not be subject to sales tax or if the parts and labor to repair tangible personal property qualify for an exemption under Chapter 212, F.S.\na. Example: The sale of a wheelchair in Florida is not taxable. A service contract covering the cost of maintaining, repairing, or replacing a wheelchair is not a service warranty.\nb. Example: The purchase of a hearing aid in Florida is not taxable. The purchase of a service agreement covering the cost of repairing or replacing a hearing aid is not a service warranty.\nc. Example: A maintenance contract covering the cost of parts and labor that are exempt when used to repair industrial machinery and equipment, as provided in Section 212.08(7)(xx), F.S., is not considered a service warranty contract.\n3. The term \u201cservice warranty\u201d does not include contracts or agreements covering tangible personal property which becomes a part of real property.\na. Example: A central air conditioning system is considered to be part of real property. A service contract covering the cost of repairing a central air conditioning system is not a service warranty.\nb. Example: An elevator or escalator is considered to be part of real property. A maintenance contract covering the cost of repair or maintenance of an elevator or an escalator is not a service warranty.\n(c)1. If a transaction involves both the issuance of a service warranty subject to tax and the issuance of a warranty, guaranty, extended warranty or extended guaranty, contract, agreement, or other written promise which is not subject to tax, the consideration shall be separately identified and stated with respect to the taxable and nontaxable portions of the transaction. If the consideration for such a transaction is not separately identified and stated, the entire transaction is taxable.\n2. If a reasonable, good faith apportionment of the actual consideration for the taxable portion is not evident, that is, if only a nominal amount of the consideration is attached to the taxable portion, the Department shall have the power to reform the contract; such reformation by the Department shall be considered prima facie correct; and the burden to show the contrary shall rest upon the dealer. Sales tax shall apply to the transaction to the extent that the consideration is for a service warranty subject to tax.\n3.a. Example: A service contract covers the cost of repairing a central air conditioning system and a refrigerator. The cost of the contract covering the repair of the central air conditioning system and repair of the refrigerator are separately identified and stated on the service contract. The separately identified and stated amount of the contract for the cost of coverage for repair of the central air conditioning system is $500. The separately identified and stated amount of the contract for the cost of coverage for repair of the refrigerator is $100. The portion of the contract covering the refrigerator ($100) is taxable, while that portion covering the central air conditioning system ($500) is not subject to tax.\nb. Example: A service contract covers the cost of repairing a central air conditioning system and a refrigerator. The costs of the contract covering the repair of the central air conditioning system and repair of the refrigerator are separately identified and stated on the service contract. The separately identified and stated amount of the contract", "start_char_idx": 1757530, "end_char_idx": 1761822, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "dae90a4a-0ef0-4fcb-9cd9-f3f6a6fadcbc": {"__data__": {"id_": "dae90a4a-0ef0-4fcb-9cd9-f3f6a6fadcbc", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "30b5aaa5-1fc4-4a70-9af9-432c5ee9981d", "node_type": null, "metadata": {}, "hash": "a53c150ee09ad349063b504ba77d6d322ba59c77a7e01b5e5df5c07e6c118933"}, "3": {"node_id": "5dd49266-6783-4173-ad36-9e26ca69b55c", "node_type": null, "metadata": {}, "hash": "bd2b232c0615b8db8c92afb4bcc2302b3798d226fe5c2fbeb2083f3224f262a5"}}, "hash": "dfc3997e3e9bda8885af6b2d9a8d5234fc8986ee12b039ade0c207a2eaa9b60b", "text": "separately identified and stated on the service contract. The separately identified and stated amount of the contract for the cost of coverage for repair of the central air conditioning system is $599. The separately identified and stated amount of the contract for the cost of coverage for repair of the refrigerator is $1. Evidence provided to the Department fails to show the apportionment between the taxable and nontaxable portion of the contract was made on a good faith basis, and the Department determines $500 represents the fair amount of the contract which represents coverage for the repair of the central air conditioning system and $100 represents the fair amount of the contract which represents coverage for the repair of the refrigerator. The portion of the contract covering the refrigerator ($100) is taxable, while that portion covering the central air conditioning system ($500) is not subject to tax.\n4. Example: A service contract covers the cost of repairing a central air conditioning system and a refrigerator. A single charge is made for the contract, and items covered under the contract are not separately stated. The entire charge for the contract is taxable.\n(d) The partial exemption for the sale of new or used motor vehicles to a resident of another state authorized pursuant to Section 212.08(10), F.S., does not apply to the sale of service warranty contracts.\n(2)(a) The tax shall be due at the rate of 6% on the total consideration received or to be received by any person for the privilege of engaging in the business of soliciting, offering, providing, entering into, issuing, or delivering any service warranty.\n(b) The tax shall be due and payable by the person receiving the consideration from the service warranty agreement holder at the time such consideration is received. The person receiving the consideration from the service warranty agreement holder shall collect the tax and remit it to the Department at the times and in the manner provided in Rule 12A-1.056, F.A.C.\n(c) Any dealer registered with the Department who performs repairs or maintenance of tangible personal property indemnified under a service warranty may purchase repair parts, materials, and labor incorporated into the repair or maintenance of indemnified property tax-exempt for the purposes of resale. The repair dealer is required to issue a copy of the dealer\u2019s Annual Resale Certificate to the selling dealer at the time of purchase in lieu of paying tax, as provided in Rule 12A-1.039, F.A.C.\n(d) If the person receiving consideration from the service warranty agreement holder is not the person issuing such warranty, then the issuer of the service warranty shall take from that person, in lieu of sales tax, a copy of that person\u2019s Annual Resale Certificate (Form DR-13).\n(e) When a service agreement is sold in conjunction with the lease of tangible personal property, including the lease of a motor vehicle, tax is due at the time of the sale of the service agreement. If the amount of such premium and assessment, on which sales tax has been collected, is prorated over the term of the lease, the prorated amount of the cost of the service agreement in each lease payment is exempt if separately stated in the lease agreement.\n(f) When a service warranty contract, including a motor vehicle service agreement, is assigned to a subsequent purchaser of the property covered by such contract, the total consideration received from such assignment by any person engaged in the business of soliciting, offering, providing, entering into, issuing, or delivering service warranties is taxable.\n1. Example: A motor vehicle service agreement is assigned to a subsequent purchaser of a motor vehicle covered by such agreement for a $50 assignment fee. Tax is due on the assignment fee in the amount of $3 ($50 \uf0d7 .06 = $3).\n2. Example: A manufacturer\u2019s warranty is assigned to a subsequent purchaser of a motor vehicle covered by such warranty for a $100 assignment fee. Tax is due on the assignment fee in the amount of $6 ($100 \uf0d7 .06 = $6).\n(g) The tax does not apply to any portion of the consideration", "start_char_idx": 1761788, "end_char_idx": 1765913, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5dd49266-6783-4173-ad36-9e26ca69b55c": {"__data__": {"id_": "5dd49266-6783-4173-ad36-9e26ca69b55c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "dae90a4a-0ef0-4fcb-9cd9-f3f6a6fadcbc", "node_type": null, "metadata": {}, "hash": "dfc3997e3e9bda8885af6b2d9a8d5234fc8986ee12b039ade0c207a2eaa9b60b"}, "3": {"node_id": "206314ed-9dbd-45fb-9c23-1540bb0f9c2c", "node_type": null, "metadata": {}, "hash": "766a2fe39d3f2d25688fbbeebef01b22c3c9f359db246e0675ca38b2baf0b37c"}}, "hash": "bd2b232c0615b8db8c92afb4bcc2302b3798d226fe5c2fbeb2083f3224f262a5", "text": "= $6).\n(g) The tax does not apply to any portion of the consideration received in connection with the issuance of any service warranty contract upon which the person issuing such contract is required to pay any premium tax imposed under the Florida Insurance Code or the premium tax imposed on home warranty associations pursuant to Section 634.313(1), F.S.\n(h) The purchase of insurance by persons issuing service warranty contracts to underwrite or protect themselves from liabilities incurred from the payment of claims arising from the issuance of service warranty contracts is not subject to sales tax.\n(3)(a) When a service warranty is cancelled and the consideration paid is refunded to the warranty holder, the person who remitted the tax to the department shall also refund to the warranty holder the tax paid by the warranty holder for the purchase of the service warranty.\n(b) When a service warranty is cancelled and the amount of consideration from the sale of the service warranty is refunded to the warranty holder on a prorated basis, the person who remitted the tax to the Department shall also refund to the warranty holder the tax paid by the warranty holder based on the same proration.\n(c) When refunds are paid under the conditions stated in paragraphs a. and b., the dealer may then apply directly to the Department of Revenue for a refund or take an equivalent credit on its sales and use tax return. See Rule 12A-1.014, F.A.C.\n(4)(a) The payment of any claim arising under a taxable service warranty by the person issuing the service warranty made to a person performing repairs or maintenance of a product listed under the taxable service warranty, or made directly to a lessor of the product listed under a taxable service warranty, is not subject to sales tax.\n(b) When such a claim is paid, the person performing repairs or maintenance shall note the following elements on the repair invoice:\n1. The name of the person issuing the service warranty;\n2. The identification number of the service warranty;\n3. The date of issuance of the service warranty;\n4. The Florida Sales Tax Certificate of Registration number of the service warranty issuer; and,\n5. The amount of the claim to be paid by the service warranty issuer.\n(c) Any dealer registered with the Department who performs repairs or maintenance of tangible personal property indemnified under a service warranty may purchase repair parts, materials, and labor incorporated into the repair or maintenance of indemnified property tax-exempt for the purposes of resale. The repair dealer is required to issue a copy of the dealer\u2019s Annual Resale Certificate to the selling dealer at the time of purchase in lieu of paying tax, as provided in Rule 12A-1.039, F.A.C.\n(5) The payment of all, or any portion, of a claim arising under a taxable service warranty which is not paid directly to the person performing repairs or maintenance or directly to a lessor of the product listed in the service warranty by the issuer of the service warranty is subject to sales tax. The following amounts are subject to tax:\n(a) Any deductible paid by the service warranty holder;\n(b) Any amount paid by the service warranty holder directly to the person performing repairs or maintenance of the product for which the warranty holder may be subsequently reimbursed by the issuer of the service warranty; and,\n(c) Payment by the warranty holder for repairs or maintenance that are not covered by the service warranty.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (14)(a), (16), 212.0506, 212.06, 212.08(7)(v), 212.18(3), 634.011, 634.131, 634.401, 634.415 FS. History\u2013New 1-2-89, Amended 12-11-89, 8-10-92, 1-4-94, 3-20-96,", "start_char_idx": 1765958, "end_char_idx": 1769683, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "206314ed-9dbd-45fb-9c23-1540bb0f9c2c": {"__data__": {"id_": "206314ed-9dbd-45fb-9c23-1540bb0f9c2c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5dd49266-6783-4173-ad36-9e26ca69b55c", "node_type": null, "metadata": {}, "hash": "bd2b232c0615b8db8c92afb4bcc2302b3798d226fe5c2fbeb2083f3224f262a5"}, "3": {"node_id": "f9a7bbd0-2297-4494-aa98-27bd9cbff46c", "node_type": null, "metadata": {}, "hash": "a8354af3fee14d1818324d25d8ae9aaa984afb77942c431062ace630ce13161f"}}, "hash": "766a2fe39d3f2d25688fbbeebef01b22c3c9f359db246e0675ca38b2baf0b37c", "text": "8-10-92, 1-4-94, 3-20-96, 4-2-00, 6-19-01, 5-1-06, 9-15-08\nCross Reference: Subsection (7) of Rule 12A-15.003, F.A.C.\n12A-1.106 Space Activities.\nRulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 206.42(4), 212.02(23), (24), 212.08(16) FS. History\u2013New 2-28-90, Repealed 3-20-96.\n12A-1.107 Enterprise Zone and Florida Neighborhood Revitalization Programs.\n(1) Enterprise zone jobs credit.\n(a) How to Claim the Credit. For employees hired on or after January 1, 2006, an application that includes the information required by Sections 212.096(3)(a)-(f), F.S., effective January 1, 2006, must be filed with the Enterprise Zone Development Agency for the enterprise zone in which the business is located to claim the enterprise zone jobs credit. The Department of Revenue prescribes Form DR-15ZC, Application for Florida Enterprise Zone Jobs Credit for Sales Tax Effective January 1, 2006 (incorporated by reference in Rule 12A-1.097, F.A.C.), for this purpose.\n(b) Forms Required. Taxpayers claiming the enterprise zone jobs credit against sales and use tax for employees hired on or after January 1, 2006, must use Form DR-15ZC to apply for, calculate, and claim the credit with the Department of Revenue. Form DR-15ZC must be certified by the Enterprise Zone Development Agency, attached to a sales and use tax return, and delivered directly to the Department, or postmarked, within six months after the new employee is hired. Employers have seven months from the date a qualified leased employee is hired to file the certified DR-15ZC with the Department.\n(2) Building materials used in the rehibilitation of real property located in an enterprise zone.\n(a) How to Claim the Refund. An application that includes the information required by Section 212.08(5)(g)1., F.S., must be filed with the Enterprise Zone Development Agency for the enterprise zone where the building materials are used, to claim a refund of tax paid on building materials used in the rehabilitation of real property located in an enterprise zone. Form EZ-M, Florida Enterprise Zone Program-Building Materials Sales Tax Refund Application for Eligibility (incorporated by reference in rule 12A-1.097, F.A.C.), is prescribed by the Department for this purpose. For the applicant to be eligible to receive a refund, the Enterprise Zone Coordinator for the enterprise zone where the building materials are used must certify, using Form EZ-M, that the applicant meets the criteria provided in Section 212.08(5)(g), F.S. The Enterprise Zone Coordinator will certify Form EZ-M, including the required attachments, and return the form and attachments to the applicant. The applicant is responsible for attaching the certified Form EZ-M and the required attachments to Form DR-26S and forwarding the package to the Department of Revenue.\n(b) Forms Required. Taxpayers claiming the refund must file an Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.) and Form EZ-M with the Department of Revenue. Form DR-26S must be attached to Form EZ-M and its attachments, and the package must be delivered directly to the Department. For rehabilitation projects completed prior to July 1, 2005, the application package must be delivered to the Department, or postmarked, within 6 months after the rehabilitation of the property is deemed substantially completed by the local building inspector or within 90 days after the rehabilitated property is first subject to assessment. For rehabilitation projects completed on or after July 1, 2005, the application package must be delivered to the Department, or postmarked, within 6 months after the rehabilitation of the property is deemed substantially completed by the local building inspector or by September 1 of the year the rehabilitated", "start_char_idx": 1769718, "end_char_idx": 1773535, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "f9a7bbd0-2297-4494-aa98-27bd9cbff46c": {"__data__": {"id_": "f9a7bbd0-2297-4494-aa98-27bd9cbff46c", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "206314ed-9dbd-45fb-9c23-1540bb0f9c2c", "node_type": null, "metadata": {}, "hash": "766a2fe39d3f2d25688fbbeebef01b22c3c9f359db246e0675ca38b2baf0b37c"}, "3": {"node_id": "892ce215-1262-4248-884c-5aacc9773867", "node_type": null, "metadata": {}, "hash": "895d1a7c23915f92fb730b350359550d0b77aa59aa3169842d72dde0de42a0c1"}}, "hash": "a8354af3fee14d1818324d25d8ae9aaa984afb77942c431062ace630ce13161f", "text": "by the local building inspector or by September 1 of the year the rehabilitated property is first subject to assessment. The completed Form DR-26S, the certified Form EZ-M, and the required attachment should be mailed to:\nFlorida Department of Revenue\nRefund Subprocess\nP.O. Box 6490\nTallahassee, Florida 32314-6490.\n(3) Business equipment used in an enterprise zone.\n(a) How to Claim the Refund. An application that includes the information required by Section 212.08(5)(h)2., F.S., must be filed with the Enterprise Zone Development Agency for the enterprise zone where the business is located to obtain a refund of tax paid on business property used in an enterprise zone. Form EZ-E, Florida Enterprise Zone Program-Business Equipment Sales Tax Refund Application for Eligibility (incorporated by reference in Rule 12A-1.097, F.A.C.), is prescribed by the Department for this purpose. For an applicant to be eligible to receive a refund, the Enterprise Zone Coordinator for the enterprise zone where the business property is used must certify, using Form EZ-E, that the applicant meets the criteria set forth in Section 212.08(5)(h), F.S. The Enterprise Zone Coordinator will certify Form EZ-E, including the required attachments, and return the form and attachments to the applicant. The applicant is responsible for attaching the certified Form EZ-E, and the required attachments, to Form DR-26S and forwarding the package to the Department of Revenue.\n(b) Forms Required. Taxpayers claiming the refund must file an Application for Refund-Sales and Use Tax (Form DR-26S) and Form EZ-E with the Department of Revenue. The applicant is responsible for submitting an Application for Refund-Sales and Use Tax (Form DR-26S), the completed and certified Form EZ-E, and the required attachments to the Department of Revenue. Form DR-26S must be attached to Form EZ-E and attachments and delivered directly to the Department, or postmarked, within 6 months after the tax is due on the business property that was purchased. The completed Form DR-26S, the certified Form EZ-E, and the required supporting documentation should be mailed to:\nFlorida Department of Revenue\nRefund Subprocess\nP.O. Box 6490\nTallahassee, Florida 32314-6490\n(4) Community contribution tax credit for donations.\n(a) Who May Claim the Credit. Any taxpayer that has received prior approval from the Department of Economic Opportunity, Division of Strategic Business Development for a community contribution to any revitalization project undertaken by an eligible sponsor will be allowed a credit of 50 percent of the value of the contribution. The total annual credit under this subsection, applied against the tax due under Chapter 212, F.S., for a taxable year, is limited to $200,000. Taxpayers who elect to claim the credit against sales and use tax are ineligible to claim the credit against corporate income tax or insurance premium tax.\n(b) Valuation of the Credit.\n1. The valuation of the contribution determined by the Department of Economic Opportunity, Division of Strategic Business Development will be used in the computation of the credit.\n2. A contribution of more than $400,000 may be made in a tax year. However, the credit received for any contribution may not exceed the $200,000 annual credit limitation.\n(c) When to Claim the Credit. The credit must be claimed as a refund of sales and use tax reported on returns and remitted to the Department within the 12 months preceding the date of the application for refund. If a taxpayer is unable to fully utilize the amount of credit granted in a year due to insufficient tax payments during the 12-month period preceding the granting of the credit, the unused amount may be carried forward for a period not to exceed 3 years and may be included in an application for refund filed during those years.\n(d) Forms Required. Taxpayers claiming the credit must file an Application for Refund-Sales and Use Tax (Form DR-26S) with a copy of the letter issued to the taxpayer by the Department of Economic Opportunity, Division", "start_char_idx": 1773493, "end_char_idx": 1777545, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "892ce215-1262-4248-884c-5aacc9773867": {"__data__": {"id_": "892ce215-1262-4248-884c-5aacc9773867", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "f9a7bbd0-2297-4494-aa98-27bd9cbff46c", "node_type": null, "metadata": {}, "hash": "a8354af3fee14d1818324d25d8ae9aaa984afb77942c431062ace630ce13161f"}, "3": {"node_id": "54cbbb81-853f-4fa0-8b10-c78d49a78516", "node_type": null, "metadata": {}, "hash": "f9b02d126189fafd7eefaa18b2d00973c56e051f210f0bf4696dcd2c0468c4f4"}}, "hash": "895d1a7c23915f92fb730b350359550d0b77aa59aa3169842d72dde0de42a0c1", "text": "copy of the letter issued to the taxpayer by the Department of Economic Opportunity, Division of Strategic Business Development authorizing the taxpayer to claim the credit. The applicant is responsible for submitting an Application for Refund-Sales and Use Tax (Form DR-26S) and a copy of the authorization letter from the Division to the Department of Revenue. Only one application may be submitted in a 12-month period. The completed Form DR-26S and a copy of the authorization letter should be mailed to:\nDepartment of Revenue\nRefund Subprocess\nP.O. Box 6490\nTallahassee, Florida 32314-6490\n(5) Electrical energy used in an enterprise zone.\n(a) How to Claim the Exemption. An application that includes the information stated in Section 212.08(15)(b), F.S., must be filed with the Enterprise Zone Development Agency for the enterprise zone where the business is located to claim an exemption from sales tax imposed on electrical energy. The Department of Revenue prescribes Form DR-15JEZ, Application for the Exemption of Electrical Energy Used in an Enterprise Zone Effective July 1, 1995 (incorporated by reference in Rule 12A-1.097, F.A.C.), for this purpose. For an applicant to be eligible to receive an exemption from tax on electrical energy purchased in an enterprise zone, the Enterprise Zone Coordinator for the enterprise zone where the business is located must certify that the applicant meets the criteria set forth in section 212.08(15)(b), F.S. The Enterprise Zone Coordinator for the enterprise zone where the property is located will sign Form DR-15JEZ and return it to the applicant. The applicant is responsible for forwarding the certified Form DR-15JEZ to the Department of Revenue.\n(b) Forms Required. Taxpayers claiming the exemption must file Form DR-15JEZ with the Department of Revenue. Form DR-15JEZ, must be certified by the Enterprise Zone Coordinator of the enterprise zone where the business is located. Form DR-15JEZ must be delivered directly to the Department, or postmarked, within 6 months after qualifying for the exemption. Form DR-15JEZ should be mailed to:\nFlorida Department of Revenue\nSales Tax Registration\n5050 W. Tennessee Street\nTallahassee, Florida 32399-0100\n(6) Building materials and labor for contruction of single-family homes in an enterprise zone, empowerment zone, or front porch Florida community.\n(a) How to Claim the Refund. An application that includes the information required by Section 212.08(5)(n)2., F.S., must be filed with the Department of Revenue to obtain a refund of tax paid on building materials and labor used in construction of single-family homes. The Department of Revenue prescribes Form Dr-26RP, Florida Neighborhood Revitalization Program (incorporated by reference in Rule 12A-1.097, F.A.C.), for this purpose. When the building materials and labor are used for construction of single-family homes located within an enterprise zone or empowerment zone, or Front Porch Florida Community, the Enterprise Zone Coordinator or the Chair of the Front Porch Community where the single-family home is located must sign Form DR-26RP. The Enterprise Zone Coordinator or the Chair of the Front Porch Community will sign the application and return it to the applicant. The applicant is responsible for forwarding the completed Form Dr-26RP, and the required documentation, to the Department of Revenue.\n(b) Forms Required. Taxpayers claiming the refund must file an Application for Refund-Sales and Use Tax (Form DR-26S) with the Department of Revenue. Form DR-26RP, signed by the Enterprise Zone Coordinator or the Chair of the Front Porch Community, and all the documentation listed on Form DR-26RP, must be attached and forwarded to the Department. Form DR-26S, Form Dr-26RP, and the required documentation must be delivered directly to the Department, or postmarked, within 6 months after the date the single-family home is deemed to be substantially completed by the local building inspector. Form DR-26S, Form DR-26RP, and the required", "start_char_idx": 1777533, "end_char_idx": 1781545, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "54cbbb81-853f-4fa0-8b10-c78d49a78516": {"__data__": {"id_": "54cbbb81-853f-4fa0-8b10-c78d49a78516", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "892ce215-1262-4248-884c-5aacc9773867", "node_type": null, "metadata": {}, "hash": "895d1a7c23915f92fb730b350359550d0b77aa59aa3169842d72dde0de42a0c1"}, "3": {"node_id": "60aafcfe-0ad4-43c6-a845-0d6f875bfa35", "node_type": null, "metadata": {}, "hash": "d8315d19eb79cf8f05efd58a3b8ae2238bc039710c394eb1033611a737e430c9"}}, "hash": "f9b02d126189fafd7eefaa18b2d00973c56e051f210f0bf4696dcd2c0468c4f4", "text": "building inspector. Form DR-26S, Form DR-26RP, and the required documentation should be mailed to:\nFlorida Department of Revenue\nRefund Subprocess\nP.O. Box 6490\nTallahassee, Florida 32314-6490\n(7) Building materials used in redevelopment projects.\n(a) How to Claim the Refund. An application that includes the information required by Section 212.08(5)(o)2., F.S., must be filed with the Department of Revenue to obtain a refund of tax paid on building materials used in redevelopment projects. The Department prescribes Form DR-26RP, Florida Neighborhood Revitalization Program, for this purpose. The contact person of the enterprise zone, empowerment zone, Front Porch Florida Community, Urban High Crime Area, Brownfield Area, or Urban Infill and Redevelopment Area where the building materials are used must sign Form DR-26RP. The contact person will sign the completed Form DR-26RP and return it to the applicant. The applicant is responsible for forwarding the completed Form DR-26RP and the required documentation to the Department of Revenue.\n(b) Forms Required. Taxpayers claiming the refund must file an Application for Refund-Sales and Use Tax (Form DR-26S) with the Department of Revenue. Form DR-26RP, signed by the contact person, and all the documentation listed on Form DR-26RP, must be submitted to the Department. Form DR-26S, Form DR-26RP, and required documentation must be delivered directly to the Department, or postmarked, within 6 months after the date the housing project or mixed-use project is deemed to be substantially completed by the local building inspector. Form DR-26S, Form DR-26RP, and the required documentation should be mailed to:\nFlorida Department of Revenue\nRefund Subprocess\nP.O. Box 6490\nTallahassee, Florida 32314-6490\n(8) Obtaining forms.\n(a) The forms referenced in this rule are available, without cost, by one or more of the following methods: 1) downloading the form from the Department\u2019s website at www.floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 34399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).\n(b) These forms may also be obtained from the Enterprise Zone Development Agency for the enterprise zone in which the business is located.\n(9) Questions relating to enterprise zones created on July 1, 1995, should be directed to:\nDepartment of Economic Opportunity\nDivision of Strategic Business Development\nThe Capitol\nTallahassee, Florida 32399-0001\nRulemaking Authority 212.08(5)(g)6., (h)6., (n)4., (o)4., (15)(e), 212.11(5)(b), 212.18(2), 213.06(1) FS. Law Implemented 212.08(5)(g), (h), (n), (o), (q), (15), 212.096, 212.11(5), 212.15(2), 212.17(6), 212.18(2) FS. History\u2013New 1-3-96, Amended 6-19-01, 8-1-02, 5-4-03, 5-1-06, 1-25-12.\n12A-1.108 Exemption for Data Center Property.\n(1) The sale of \u201cdata center property,\u201d as defined in Section 212.08(5)(s)1.d., F.S., is exempt from sales tax when the following requirements will be met:\n(a) The facility meets the definition of \u201cdata center,\u201d as provided in Section 212.08(5)(s)1.c., F.S.;\n(b) The data center\u2019s owners and tenants have made a cumulative, minimum capital investment, after July", "start_char_idx": 1781570, "end_char_idx": 1785032, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "60aafcfe-0ad4-43c6-a845-0d6f875bfa35": {"__data__": {"id_": "60aafcfe-0ad4-43c6-a845-0d6f875bfa35", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "54cbbb81-853f-4fa0-8b10-c78d49a78516", "node_type": null, "metadata": {}, "hash": "f9b02d126189fafd7eefaa18b2d00973c56e051f210f0bf4696dcd2c0468c4f4"}, "3": {"node_id": "b64d4966-2f2e-42c1-a3b5-bcc867cc6934", "node_type": null, "metadata": {}, "hash": "0c171c14af066b2b8ea7d86ed8415f1bf2c937e9d40b7d47caa100f1ccfa2fac"}}, "hash": "d8315d19eb79cf8f05efd58a3b8ae2238bc039710c394eb1033611a737e430c9", "text": "owners and tenants have made a cumulative, minimum capital investment, after July 1, 2017, of $150 million for the data center, excluding any expenses incurred in the acquisition of property operating as a data center in the six months prior to the acquisition.\n(c) The data center must have a critical IT load of 15 megawatts or higher; and,\n(d) Each individual owner or tenant within the data center must have a dedicated critical IT load of 1 megawatt or higher; and,\n(e) Each of the above requirements is met within 5 years after the commencement of the construction of the data center.\n(2) Application process.\n(a) To qualify for the exemption for data center property, the data center owner must complete an Application for Data Center Property Temporary Tax Exemption Certificate (form DR-1214DCP, incorporated by reference in Rule 12A-1.097, F.A.C.). The application must state that a qualifying data center designation is being sought and must be accompanied by information that indicates the exemption requirements of subsection (1), will be met.\n(b) The Department will issue a Data Center Property Temporary Tax Exemption Certificate (DR-14TDCP) upon a tentative determination by the Department that the exemption requirements provided in subsection (1), will be met.\n(c) The data center owner must complete an Application for Data Center Property Certificate of Exemption (form DR-5DCP, incorporated by reference in Rule 12A-1.097, F.A.C.) once the exemption requirements have been met. The applicant must deliver to the Department its Data Center Property Temporary Tax Exemption Certificate, along with the following documentation sufficient to support that the exemption requirements have been satisfied:\n1. Certification from a professional engineer, licensed pursuant to Chapter 471, F.S., whose services are contracted solely to certify that the data center has met the critical IT load requirement;\n2. Certification from a Florida certified public accountant, as defined in Section 473.302, F.S., whose services are contracted solely to certify that the data center owners and tenants have made the required cumulative capital investment.\n(d) The Department will issue a Data Center Property Certificate of Exemption (DR-14DCP) to the data center owner once it has determined that the documentation provided certifies that the exemption requirements have been met.\n(3) Documenting the exemption.\n(a) Data center owners making tax-exempt purchases of data center property are required to present the Data Center Property Temporary Tax Exemption Certificate (DR-14TDCP) or the Data Center Property Certificate of Exemption (DR-14DCP), once issued by the Department, to the selling dealer.\n(b) Tenants and contractors making tax-exempt purchases of data center property are required to present a copy of the Data Center Property Temporary Tax Exemption Certificate (DR-14TDCP) or the Data Center Property Certificate of Exemption (DR-14DCP), issued to the data center owner by the Department, along with a Certificate of Entitlement to each vendor to affirm that the purchaser qualifies for the exemption. The vendor must maintain copies of the certificates until tax imposed by Chapter 212, F.S., may no longer be determined and assessed pursuant to Section 212.08(5)(s)3.c., F.S. Possession by a vendor of the certificate from the purchaser relieves the vendor from the responsibility of collecting tax on the sale, and the Department shall look solely to the purchaser for recovery of tax if it determines that the purchaser was not entitled to the exemption.\n(c) The following is the format of the Certificate of Entitlement to be issued by the data center tenant or data center contractor when making exempt purchases of data center property:\nCERTIFICATE OF ENTITLEMENT\nThe undersigned _____________________ (the Purchaser) affirms that it is a tenant or contractor of _______________________ (the Data Center), located at\n________________________ (Data Center Address), and is eligible to extend the Data Center Property Temporary Tax Exemption Certificate/Data Center Property Certificate of Exemption to lease or purchase data center property exempt from sales tax.\nThe Purchaser affirms that the items purchased or rented from _______________ (Vendor) will", "start_char_idx": 1785018, "end_char_idx": 1789300, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "b64d4966-2f2e-42c1-a3b5-bcc867cc6934": {"__data__": {"id_": "b64d4966-2f2e-42c1-a3b5-bcc867cc6934", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "60aafcfe-0ad4-43c6-a845-0d6f875bfa35", "node_type": null, "metadata": {}, "hash": "d8315d19eb79cf8f05efd58a3b8ae2238bc039710c394eb1033611a737e430c9"}, "3": {"node_id": "e4cb8221-60f3-4e68-9615-b0ac1c3c488f", "node_type": null, "metadata": {}, "hash": "d4632e12cb35daf33866b3702d1147c20288ff54bd451821c144e0cd99a5585b"}}, "hash": "0c171c14af066b2b8ea7d86ed8415f1bf2c937e9d40b7d47caa100f1ccfa2fac", "text": "affirms that the items purchased or rented from _______________ (Vendor) will be used exclusively at the data center to construct, outfit, operate, support, power, cool, dehumidify, secure, or protect a data center and any contiguous dedicated substations.\nThe Purchaser acknowledges that if the subject purchased or leased data center property does not qualify for the exemption provided in Section 212.08(5)(s), F.S., and Rule 12A-1.108, F.A.C., the Purchaser will be subject to the tax, interest, and penalties due on the purchased or leased property.\nI understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction for a third-degree felony.\nUnder the penalties of perjury, I declare that I have read the foregoing Certificate of Entitlement, and the facts stated in it are true.\nSignature of Purchaser _____________________   Title _______________________\nPurchaser\u2019s Name (Print or Type) __________________________   Date \n_______________________\nPurchaser\u2019s Federal Employer Identification Number: __________________________\nData Center Owner Certificate Number: ______________________\nTelephone Number: ______________________\nDo not send to the Florida Department of Revenue. This Certificate of Entitlement must be retained in the vendor\u2019s and the tenant\u2019s or contractor\u2019s books and records.\n(4)(a) The exemption for purchases and leases of data center property does not include rental consideration made for the lease or license to use real property subject to tax under Section 212.031. F.S.  Rental consideration includes all considerations due and payable by the tenant to its landlord for the privilege of use, occupancy, or the right to use or occupy any real property for any purpose, including pass-through charges for common area maintenance and utilities, except certain electricity charges provided in paragraph (4)(b), below. See subsection 12A-1.070(4), F.A.C.\n(b) The following charges for electricity are exempt as charges for \u201cdata center property\u201d:\n1. Charges billed by the utility provider directly to a data center tenant.\n2. Charges billed by the utility provider directly to a data center owner.\n3. Charges billed to a data center tenant by a data center owner that are separately stated on the owner\u2019s invoice at the same or lower price as that billed by the utility provider to the owner.\n(c) To document the tax-exempt purchase of electricity as provided in paragraph (4)(b), above, the purchaser shall comply with the documentation requirements set out in subsection (3), above.\n(d) Data center property includes areas, infrastructure, fixtures and furnishings to be used exclusively at the data center by persons employed at the data center provided that the employees using the areas, infrastructure, furniture and fixtures are directly responsible for the operation, monitoring, security or support of data center property.\n(5) The Department will conduct a review of registered data centers every 5 years to ensure that the data center exemption requirements provided in Section 212.08(5)(s), F.S., continue to be met.  The first 5-year period will begin with the date the Data Center Property Certificate of Exemption (DR-14DCP) is issued to the data center.  Within 3 months before the end of any 5-year period, data center owners are required to submit a written declaration, under penalties of perjury, that the required critical IT load requirements of paragraph (1)(a), are met and that the data center continues to operate in compliance with Section 212.08(5)(s)1., F.S. The declaration should be sent to Technical Assistance and Dispute Resolution, Florida Department of Revenue, P.O. Box 7443, Tallahassee, FL 32314-7443.\n(6)(a) If the Department determines that the data center or any owners, tenants, contractors, or other purchasers have not met the requirements found in Section 212.08(5)(s), F.S., with respect to any purchase, then such purchaser is liable to pay the tax that", "start_char_idx": 1789304, "end_char_idx": 1793376, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "e4cb8221-60f3-4e68-9615-b0ac1c3c488f": {"__data__": {"id_": "e4cb8221-60f3-4e68-9615-b0ac1c3c488f", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "b64d4966-2f2e-42c1-a3b5-bcc867cc6934", "node_type": null, "metadata": {}, "hash": "0c171c14af066b2b8ea7d86ed8415f1bf2c937e9d40b7d47caa100f1ccfa2fac"}, "3": {"node_id": "5ffd26ff-b4fb-4ca7-bf79-79674b804cf2", "node_type": null, "metadata": {}, "hash": "9dabaf667dc862134a1b96cd225eaefb1e4337aaa1e72a11cd1329dcf735e1c3"}}, "hash": "d4632e12cb35daf33866b3702d1147c20288ff54bd451821c144e0cd99a5585b", "text": "with respect to any purchase, then such purchaser is liable to pay the tax that was avoided at the time of purchase, as well as penalty and interest from the date of purchase.\n(b) If the Department determines that the data center is no longer in compliance with the provisions of Section 212.08(5)(s), F.S., then the Data Center Property Certificate of Exemption (DR-14DCP) will be revoked; any person who made tax exempt purchases under that certificate will liable to pay any tax that was avoided since the date the data center fell out of compliance with statutory requirements, as well as penalty and interest from the date of such purchases; and no further purchases will be exempt.\n(7) Except as provided in paragraph (5)(b), the exemption provided for data center property is a permanent exemption for qualifying data centers that apply for and receive a Data Center Property Temporary Tax Exemption Certificate during the period from July 1, 2017, through June 30, 2027, and then meet all requirements for the Data Center Property Certificate of Exemption within five years. The Department will not process applications for Data Center Property Temporary Tax Exemption Certificate after June 30, 2027.\nRulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.08(5)(s) FS. History\u2013New 4-16-18, 6-14-22.\n12A-1.109 Florida Tax Credit Scholarship Program for Commercial Rental Property.\n(1) Definitions. For purpose of this rule, the following terms mean: \n(a) \u201cAllocation\u201d means the amount of program funds allocated by the Department to a tenant for monetary contributions to be made to an organization during a state fiscal year.\n(b) \u201cContribution\u201d means a monetary contribution, as defined in Section 212.099, F.S., from an eligible business to an eligible nonprofit scholarship-funding organization to be used under the Florida Tax Credit Scholarship Program established under Section 1002.395, F.S.\n(c) \u201cCredit\u201d means an allocation for which a contribution to an organization has been made and is eligible to be taken by a tenant against the state tax due under Section 212.031, F.S.\n(d) \u201cDealer\u201d means the person who is registered under Rule 12A-1.060, F.A.C., to collect the tax due on the rent or license fee from a tenant. For purposes of this program, the term \u201clandlord\u201d will be used to refer to the dealer.\n(e) \u201cDepartment\u201d means the Florida Department of Revenue.\n(f) \u201cEligible business\u201d means a person occupying, using, or entitled to the use of any property for which the rent or license fee is subject to taxation under Section 212.031, F.S. For purposes of this program, the term \u201ctenant\u201d will be used to refer to the eligible business.\n(g) \u201cEligible nonprofit scholarship-funding organization\u201d or \u201corganization\u201d has the same meaning as provided in Section 1002.395(2)(f), F.S.\n(h) \u201cProgram\u201d means the Florida Tax Credit Scholarship Program for Commercial Rental Property under Section 212.099, F.S.\n(i) \u201cState fiscal year\u201d means the annual period beginning July 1 through June 30 of the following year.\n(j) \u201cTax credit cap\u201d means the maximum annual tax credit amount the Department is authorized by law to allocate. \n(2) Applications for allocations.\n(a) To apply for an allocation of the available program credits, a tenant must submit a Florida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Application for a Credit Allocation (Form DR-117000, incorporated by reference in Rule 12A-1.097, F.A.C.) to the Department. The fastest and easiest way to apply for an allocation is online at www.floridarevenue.com/taxes/sfo. Tenants may also apply by submitting a paper application available on the Department\u2019s website.\n(b) Each leased or licensed location for which an allocation is sought must be separately listed in an application. A separate application to", "start_char_idx": 1793379, "end_char_idx": 1797186, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5ffd26ff-b4fb-4ca7-bf79-79674b804cf2": {"__data__": {"id_": "5ffd26ff-b4fb-4ca7-bf79-79674b804cf2", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "e4cb8221-60f3-4e68-9615-b0ac1c3c488f", "node_type": null, "metadata": {}, "hash": "d4632e12cb35daf33866b3702d1147c20288ff54bd451821c144e0cd99a5585b"}, "3": {"node_id": "80353b67-3487-4ac6-8c98-043f78204156", "node_type": null, "metadata": {}, "hash": "84da92a1ab4894f16a24bcdbb850d68676470d08df66effea8ec248350a129ac"}}, "hash": "9dabaf667dc862134a1b96cd225eaefb1e4337aaa1e72a11cd1329dcf735e1c3", "text": "an allocation is sought must be separately listed in an application. A separate application to receive an allocation is required for each organization the tenant intends to support.\n(c) An application may be submitted to the Department for an allocation of funds for the state fiscal year the application is submitted or for funds for the following state fiscal year. A separate application is required for each state fiscal year for which an allocation is sought.\n(d) An application may be submitted on the first business day of January of the calendar year preceding the state fiscal year beginning on July 1 of that calendar year. The application must be submitted on or before June 30 of the state fiscal year for which the tenant is applying for an allocation. For example, for a credit allocation for the 2020-2021 state fiscal year, tenants may apply for a credit allocation beginning on January 1, 2020. The application must be submitted on or before June 30, 2021.\n(e) The Department will accept applications until the tax credit cap is reached or until the end of the state fiscal year identified in application for an allocation, whichever occurs first. The Department will approve allocations on a first-come, first-served basis. When funds are available, and the tenant is eligible to receive an allocation, a letter indicating the amount of allocation approved will be provided to the tenant.\n(f) When the Department is not able to approve an application, a letter explaining the reason for the denial will be mailed to the tenant. The tenant may protest the denial pursuant to Sections 120.569 and 120.57, F.S. The Department will reserve the denied amount of the allocation for the tenant during the protest period.\n(3) Claiming the Credit.\n(a) After receiving an allocation but before seeking a credit against tax due, the tenant must make a contribution directly to the organization identified in the Florida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Application for a Credit Allocation (Form DR-117000). \n1. A tenant may make a single contribution or series of contributions to the organization. \n2. The total contributions may not exceed the allocation amount approved by the Department. \n3. All contributions must be made before the end of the state fiscal year for which the allocation was approved. \n4. Upon making each contribution, the organization receiving a contribution under the program will issue a certificate of contribution to the tenant. \n5. The tenant must provide copies of the approval letter issued by the Department and the certificate of contribution issued by the organization to the landlord when claiming a credit against the state tax due on the rent or license fee for the rental property.\n(b) To claim the credit, the landlord must file and pay electronically using Sales and Use Tax Return (Form DR-15, incorporated by reference in Rule 12A-1.097, F.A.C.). Landlords may not claim a credit on the shorter Sales and Use Tax Return (Form DR-15EZ, incorporated by reference in Rule 12A-1.097, F.A.C.) or on any paper tax return. A landlord authorized to file Form DR-15EZ, must contact Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays, to change the return type filed to Form DR-15 to claim a tax credit under this program.\n(c) The amount of credit claimed on a tax return is limited to the amount of contribution contained in the certificate of contribution issued by an organization. A credit may only be taken against the state sales tax due under Section 212.031, F.S., and is not allowed against any discretionary sales surtax due under Sections 212.054 and 212.055, F.S.\n(d) The total rent or license fee, the tax that would otherwise be due, the surtax due, and the credit being claimed must be separately reported on Form DR-15, Sales and Use Tax Return. The credit may not be taken by netting the credit against the tax otherwise due on the return.\n(e) No credit will be allowed when the tenant\n1. fails to contribute to the designated organization under the program;\n2. claims the credit against tax due prior to the date the contribution is made; \n3.", "start_char_idx": 1797172, "end_char_idx": 1801328, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "80353b67-3487-4ac6-8c98-043f78204156": {"__data__": {"id_": "80353b67-3487-4ac6-8c98-043f78204156", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5ffd26ff-b4fb-4ca7-bf79-79674b804cf2", "node_type": null, "metadata": {}, "hash": "9dabaf667dc862134a1b96cd225eaefb1e4337aaa1e72a11cd1329dcf735e1c3"}, "3": {"node_id": "60ba0f0a-a5ef-4d78-83a1-4ec3400664f8", "node_type": null, "metadata": {}, "hash": "33bd77660c13f377888c00eea5aa646797a122500ddab6bc3943e24d99b7a69d"}}, "hash": "84da92a1ab4894f16a24bcdbb850d68676470d08df66effea8ec248350a129ac", "text": "the credit against tax due prior to the date the contribution is made; \n3. claims the credit against discretionary sales surtax due; or\n4. makes the contribution outside the state fiscal year for which the allocation was approved.\n(f) A credit may not be claimed on an amended return.\n(g) Unclaimed credits are not eligible for refund but may be carried forward up to 10 years. No application is necessary to carry forward a credit.\n(4) Transfer of Unused Allocations or Credits.\n(a)1. A tenant may not convey, assign, or transfer an allocation or a credit to another entity unless all assets of the taxpayer are conveyed, assigned, or transferred in the same transaction and the successor business continues the same lease with the same landlord.\n2. Tenants must inform the Department of the transfer of any unused allocation or credit by sending written notice to: \nFlorida Department of Revenue\nRevenue Accounting\nPO Box 6409\nTallahassee, FL 32314-6409\n(b) When the Department determines the requirements to transfer an allocation or a credit are met, a letter indicating the amount of the approved allocation or credit will be provided to the tenant. When the Department is not able to approve a transfer, a letter explaining the reason for denial will be mailed to the tenant. The tenant may protest the denial pursuant to Sections 120.569 and 120.57, F.S.\n(c) The Department must approve the transfer of the unused allocation or credit before the successor is eligible to claim a credit.\n(5) Change of Landlord or Property.\n(a) A tenant does not lose the ability to use the remaining amount of a previously approved allocation for which a credit has not been taken when\n1. the landlord collecting the tax on the property changes or the tenant moves to another property; and\n2. the tenant continues to qualify for the program following the change.\n(b) The eligible business is required to apply to the Department for a change to its allocation by submitting a Florida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Application to Change a Credit Allocation (Form DR-117100, incorporated by reference in Rule 12A-1.097, F.A.C.). The application must be received and approved by the Department before a credit can be taken by the landlord on its sales tax return.\n(6) Rescindment of Unused Allocations.\n(a) Tenants who have not made a contribution to an organization under the program may rescind all or a portion of an unused allocation. To rescind an unused allocation, the tenant must submit a Florida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Application for Rescindment of a Credit Allocation (Form DR-117200, incorporated by reference in Rule 12A-1.097, F.A.C.). Applications must be received by the Department during the same state fiscal year during which the allocation was approved. The fastest and easiest way to to rescind an allocation is to use the online application at www.floridarevenue.com/taxes/sfo. Tenants may also apply by submitting a paper application available on the Department\u2019s website.\n(b) An application for rescindment of the unused allocation will not be approved when\n1. the tenant has made the contribution to an organization under the program; or\n2. the application was not submitted during the same state fiscal year during which the allocation was approved.\n(c) When the Department is not able to approve an application, a letter explaining the reason for the denial will be mailed to the tenant. The tenant may protest the denial pursuant to Sections 120.569 and 120.57, F.S.\n(d) When a tenant is eligible to rescind an allocation, a letter indicating the amount of allocation rescinded will be provided to the tenant. \n(e) When the approval of a rescindment allows the tax credit cap for a state fiscal year to be reopened and available for allocation, the Department will notify each organization that the tax credit cap is available for allocation.\n(7) Reporting of contributions by eligible nonprofit scholarship-funding organizations.\n(a) Each organization is required to report", "start_char_idx": 1801348, "end_char_idx": 1805411, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "60ba0f0a-a5ef-4d78-83a1-4ec3400664f8": {"__data__": {"id_": "60ba0f0a-a5ef-4d78-83a1-4ec3400664f8", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "80353b67-3487-4ac6-8c98-043f78204156", "node_type": null, "metadata": {}, "hash": "84da92a1ab4894f16a24bcdbb850d68676470d08df66effea8ec248350a129ac"}, "3": {"node_id": "5732d43e-a685-4afe-a697-a7f3204d3654", "node_type": null, "metadata": {}, "hash": "1ee8eb2a19c6fb6e33cb9df9b526160a976e74cd2afb823232d0125f69fabe43"}}, "hash": "33bd77660c13f377888c00eea5aa646797a122500ddab6bc3943e24d99b7a69d", "text": "scholarship-funding organizations.\n(a) Each organization is required to report to the Department the contributions received under the program during each calendar month using the Florida Tax Credit Scholarship Program for Commercial Rental Property \u2013 Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization (Form DR-117300, incorporated by reference in Rule 12A-1.097, F.A.C.). The report is due to the Department on or before the 20th day of the month following the month of collection. If the 20th day falls on a Saturday, Sunday, or state or federal holiday, the report must be received on the first business day following the 20th. \n(b) Organizations may submit Form DR-117300 electronically or by submitting a paper form available at www.floridarevenue.com/forms in the sales and use tax section. When submitting electronically, the organization must include all information required by Form DR-117300.\nRulemaking Authority 212.099(10), 213.06(1) FS. Law Implemented 212.099 FS. History\u2013New 10-28-19.\n12A-1.110 Hope Scholarship Program.\n(1) Definitions. For purpose of this rule, the following terms mean:\n(a) \u201cContribution\u201d means a monetary contribution from a person purchasing a motor vehicle from a dealer, or registering a motor vehicle purchased from someone other than a dealer, to an eligible nonprofit scholarship-funding organization as provided under the Hope Scholarship Program.\n(b) \u201cDepartment\u201d means the Florida Department of Revenue.\n(c) \u201cEligible nonprofit scholarship-funding organization\u201d or \u201corganization\u201d has the same meaning as provided in Section 1002.40(2)(e), F.S.\n(d) \u201cMotor vehicle\u201d has the same meaning as provided in Section 1002.40(2)(g), F.S. \n(e) \u201cProgram\u201d means the Hope Scholarship Program under Section 1002.40, F.S.\n(2) Contributing to the Program.\n(a) Any person, including persons who are not Florida residents, purchasing a motor vehicle from a dealer or registering a motor vehicle purchased from someone other than a dealer may designate the lesser of $105 or the amount of state sales tax due to the Program. An eligible contribution must be accompanied by Hope Scholarship Program \u2013 Contribution Election (Form DR-HS1, incorporated by reference in Rule 12A-1.097, F.A.C.).\n(b) Dealers, designated agents, and private tag agents are required to provide the purchaser with the opportunity to make a contribution and with a copy of the contribution election form (Form DR-HS1) at the time of purchase of a motor vehicle or at the time of registration of a motor vehicle that was not purchased from a Florida dealer. Vehicle purchasers and registrants are not required to complete Form DR-HS1, and dealers, designated agents, and private tag agents are not required to retain Form DR-HS1, if the purchaser or registrant chooses not to make a contribution.\n(c) Dealers, designated agents, and private tag agents may, but are not required to, separately state a contribution on a sales invoice or other evidence of the motor vehicle sale, purchase, or registration.\n(d) A contribution may not be made for any of the following:\n1. Any tax other than the state sales tax imposed by Section 212.05, F.S.\n2. Any tax due on a warranty or other taxable item sold in conjunction with a motor vehicle.\n3. Any tax due on the lease or rental of a motor vehicle.\n(3) Reporting contributions.\n(a) Dealers, designated agents, and private tag agents who receive contributions must remit those contributions to the applicable organization. Contributions must be reported to both the organization and the Department using Hope Scholarship Program \u2013 Dealer Contribution Collection Report (Form DR-HS2, incorporated by reference in Rule 12A-1.097, F.A.C.) no later than the date returns filed under Section", "start_char_idx": 1805402, "end_char_idx": 1809157, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "5732d43e-a685-4afe-a697-a7f3204d3654": {"__data__": {"id_": "5732d43e-a685-4afe-a697-a7f3204d3654", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "60ba0f0a-a5ef-4d78-83a1-4ec3400664f8", "node_type": null, "metadata": {}, "hash": "33bd77660c13f377888c00eea5aa646797a122500ddab6bc3943e24d99b7a69d"}, "3": {"node_id": "061ea5e8-2145-42d1-a315-20c9af3f8dda", "node_type": null, "metadata": {}, "hash": "b811b49c4fe816313e8a4ba20be2431e2b4976856da7ba6841bde622e654554c"}}, "hash": "1ee8eb2a19c6fb6e33cb9df9b526160a976e74cd2afb823232d0125f69fabe43", "text": "F.A.C.) no later than the date returns filed under Section 212.11, F.S., are due for the period in which the contributions are received. The fastest and easiest way to submit the Hope Scholarship Program \u2013 Dealer Contribution Collection Report to the Department is online at www.floridarevenue.com/taxes/sfo. Dealers, designated agents, and private tag agents may also report by using a paper report made available on the Department\u2019s website.\n(b) If an organization has a web application used for collecting contributions, dealers, designated agents, and private tag agents may use the web application instead of submitting Form DR-HS2. The organization must collect, at a minimum, the same information required on Form DR-HS2.\n(c) Any dealer, designated agent, or private tag agent required to file Form DR-HS2 who fails to do so may be subject to penalty as prescribed by Section 1002.40(13)(g), F.S. A dealer, designated agent, or private tag agent may also be subject to penalty if it is later discovered that contributions were received but not reported, even if such contributions were paid over to an organization.\n(d) Dealers, designated agents, and private tag agents who receive contributions must separately report them on their sales and use tax returns. The total amount of sales tax that would otherwise be due must be included in the amount of tax reported on the tax return. Contributions must be reported both in total deductions claimed and separately as program credit on the appropriate line of the return. Contributions may not be netted against the tax otherwise due on the return.\n(4) Reporting of contributions by eligible nonprofit scholarship-funding organizations.\n(a) Each organization is required to report to the Department the contributions received during each calendar month using Hope Scholarship Program \u2013 Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization (Form DR-HS3, incorporated by reference in Rule 12A-1.097, F.A.C.). The report is due to the Department on or before the 20th day of the month following the month of collection. If the 20th falls on a Saturday, Sunday, or state or federal holiday, the report must be received on the first business day following the 20th. \n(b) The fastest and easiest way to complete the Hope Scholarship Program \u2013 Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization is online at www.floridarevenue.com/taxes/sfo. Dealers, designated agents, and private tag agents may also report by using a paper report made available on the Department\u2019s website.\nRulemaking Authority 1002.40(16) FS. Law Implemented 212.05, 212.1832, 1002.40(13) FS. History\u2013New 10-28-19. \n12A-1.111 Department of Revenue Electronic Database \n(1) Florida\u2019s Address/Jurisdiction Database.\n(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\u2019s Address/Jurisdiction Database, is maintained on the Department\u2019s website at pointmatch.floridarevenue.com.\n1. For each certificate of registration issued by the Department, the place of business will be assigned to a county based on the location address provided by the business at the time of registration or when the Department is notified of a change in a business location address.\n2. Submissions made by counties that impose a tourist development tax in a subcounty special district, which is then remitted to the Department, must identify the subcounty special district addresses to which the tourist development tax applies.\n(b) An updated Address/Jurisdiction Database is posted to the Department\u2019s website 90 days prior to adoption of the Address/Jurisdiction Database. The updated Address/Jurisdiction Database is adopted and becomes effective every January 1 or July 1. References to the effective Address/Jurisdiction Database refer to the official database that is available on the website, which was adopted the previous January 1 or July 1. The effective Address/Jurisdiction Database", "start_char_idx": 1809180, "end_char_idx": 1813277, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "061ea5e8-2145-42d1-a315-20c9af3f8dda": {"__data__": {"id_": "061ea5e8-2145-42d1-a315-20c9af3f8dda", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "5732d43e-a685-4afe-a697-a7f3204d3654", "node_type": null, "metadata": {}, "hash": "1ee8eb2a19c6fb6e33cb9df9b526160a976e74cd2afb823232d0125f69fabe43"}, "3": {"node_id": "12df3121-d4c0-444d-9333-b314c4394614", "node_type": null, "metadata": {}, "hash": "1f46a6d44a1a7ab87aa1cadc8949c83cea35987bdc27a7a180b99c9c27020d9f"}}, "hash": "b811b49c4fe816313e8a4ba20be2431e2b4976856da7ba6841bde622e654554c", "text": "adopted the previous January 1 or July 1. The effective Address/Jurisdiction Database is available for downloading and does not include the information contained in the pending files described in subparagraph (1)(b)1.\n1. When a change to the Address/Jurisdiction Database has been approved, the approved pending address additions and approved pending address deletions are stored in separate files until they are included in the next scheduled update of the database. These pending files include all changes since the most recent update, including changes to jurisdictional boundaries.\n2. The single address lookup feature permits any person to enter an address to identify the county to which it is assigned. The individual address lookup feature in the electronic database searches within the current database, as well as the pending files, and may reflect information not yet incorporated into the database available for download. In such cases, the individual address lookup page displays a statement indicating the page reflects a pending change to the database.\n3. Each update of the Address/Jurisdiction Database is posted on the Department\u2019s website at least 90 days prior to publication and is also available for download. The updated Address/Jurisdiction Database incorporates the corrections of any errors discovered since the previous update, as well as changes in addresses or county assignments based on information provided by counties. \n(c) To fulfill its statutory responsibility to maintain the database, when the Department notices apparent errors, the Department will initiate an objection to the database in accordance with the provisions of subsection (4) and will process the objection in the same manner in which other objections are processed.\n(2) Updating Florida\u2019s Address/Jurisdiction Database.\n(a) Counties contribute to maintaining the Address/Jurisdiction Database by providing the Department with updated information, such as changes in addresses or address ranges along with the county assignment and any other changes, using Form DR-700022, Notification of Changes to the Address/Jurisdiction Database (incorporated by reference in Rule 12A-19.100, F.A.C.). Counties must provide to the Department the names of the county officers or employees authorized to act as contact persons regarding database matters. Counties may provide updated contact information as frequently as necessary to ensure that the appropriate contact person can be reached regarding database matters. \n(b) Counties may submit a change request to the Address/Jurisdiction Database electronically, using instructions in Form DR-700002, User\u2019s Guide for the Address/Jurisdiction Database (incorporated by reference in Rule 12A-19.071, F.A.C.), available at pointmatch.floridarevenue.com. Any requested changes or additions to the Address/Jurisdiction Database must be supported by competent evidence as outlined in subsection (3).\n(c) If a county does not have address updates, the county may indicate no changes by submitting Form DR-700023, Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax, effective 8/20; hereby incorporated by reference (http://www.flrules.org/Gateway/reference.asp?No=Ref-13413); copies of this form can be downloaded from the Department\u2019s website at floridarevenue.com/forms.\n(d)1. The county must specify the effective date, either January 1 or July 1, of any information to be incorporated in the Address/Jurisdiction Database. For a January 1 effective date, changes must be submitted no later than September 3, and for a July 1 effective date, changes must be submitted no later than March 3. \n2. Counties may not submit changes between September 4 to October 3 and March 4 to April 2. The Department completes its review of pending submissions for the next database update during these periods and is unable to process new submissions. Submissions of new information during these time periods will be denied and must be submitted after the review period. \n3. The Department will review the information provided in the requests for change and store the approved changes in the approved pending files. \n(3) Competent Evidence. \n(a) Competent evidence to support a change to the Address/Jurisdiction Database is documentation establishing that the addresses affected by the requested change", "start_char_idx": 1813253, "end_char_idx": 1817609, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "12df3121-d4c0-444d-9333-b314c4394614": {"__data__": {"id_": "12df3121-d4c0-444d-9333-b314c4394614", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "061ea5e8-2145-42d1-a315-20c9af3f8dda", "node_type": null, "metadata": {}, "hash": "b811b49c4fe816313e8a4ba20be2431e2b4976856da7ba6841bde622e654554c"}, "3": {"node_id": "39440453-deb2-4024-a0e7-91a82ae28cbf", "node_type": null, "metadata": {}, "hash": "98bd7118bc80d72aae816c9ec3b908aebf255698569a0efb37e21c62ffc48352"}}, "hash": "1f46a6d44a1a7ab87aa1cadc8949c83cea35987bdc27a7a180b99c9c27020d9f", "text": "Database is documentation establishing that the addresses affected by the requested change or addition are located in the county indicated. Examples of competent evidence include articles of incorporation of a new municipality, the plat filed for a newly approved subdivision, or the enhanced 911 Master Street Address Guide (MSAG) database information relating to local law enforcement responders. Competent evidence must clearly identify the affected addresses or address ranges.\n(b) If a requested change is to move an address from one county or jurisdiction to another county or jurisdiction, competent evidence includes the consent of the county or jurisdiction that did not request the change. \n1. To facilitate processing the change, the county requesting the change should attempt to obtain written consent from an authorized contact person of the nonrequesting county or jurisdiction. Form DR-700022 contains an authorization statement that will serve as the written consent of the nonrequesting county or jurisdiction when signed by that county\u2019s or jurisdiction\u2019s authorized contact person. The Department will consider the receipt of Form DR-700022, containing the signatures of both authorized contact persons of the requesting and nonrequesting county or jurisdiction, to be sufficient competent evidence. In such instances, the Department will make the change based upon the submitted form. \n2. If the requesting county or jurisdiction has not obtained the written consent of the nonrequesting county or jurisdiction, the Department will contact the nonrequesting county or jurisdiction before making the change. Based upon the response of the nonrequesting county or jurisdiction, the Department will take one of the following actions in regard to the requested change:\na. If the nonrequesting county or jurisdiction provides written consent to the Department, then the Department will process the change.\nb. If the nonrequesting county or jurisdiction objects in writing, the Department will treat the requested change as one that must be resolved by the counties and jurisdictions involved as provided in paragraph (4)(d).\nc. If the nonrequesting county or jurisdiction fails to either consent or object in writing within 20 days after the date on which the Department notified that county or jurisdiction of the requested change, the Department will accept and process the change. This will not prevent the nonrequesting county or jurisdiction from subsequently submitting requests to change the new address assignments after they have been processed.\n3. A county or jurisdiction that objects to proposed changes should use Form DR-700022 to change the address information and, unless the affected county or jurisdiction signs the form, the Department will treat the request as one that must be resolved by the counties involved as provided in paragraph (4)(d).\n(c) If a requested change affects only the requesting county and does not affect another county or jurisdiction, the Department will consider receipt of an affidavit signed by the authorized contact person, identifying the addresses or address ranges and stating that the change affects only the requesting county, to be sufficient competent evidence. The use of an affidavit is not required but, at the option of the requesting county or jurisdiction, may be used instead of providing other documentation. In such instances, the Department will make the change based upon the representations on the form and the affidavit. \n(d) Example. A county approves the plat and grants the permits necessary for development of a new outdoor mall on February 1, 2021. The plat indicates street names, but address numbers have not yet been assigned. In order for the addresses to be added to the electronic database effective the following July 1, the county must file Form DR-700022 with a copy of the approved outdoor mall plat or an affidavit indicating that the change affects only the requesting county and submit online address change information by March 3, 2021. If that deadline is not met, the earliest date on which the new service addresses can be added to the database is January 1, 2022. In order to meet the deadline and be certain that the actual address numbers are included, the contact person for the county may request the addition of", "start_char_idx": 1817605, "end_char_idx": 1821928, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "39440453-deb2-4024-a0e7-91a82ae28cbf": {"__data__": {"id_": "39440453-deb2-4024-a0e7-91a82ae28cbf", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "12df3121-d4c0-444d-9333-b314c4394614", "node_type": null, "metadata": {}, "hash": "1f46a6d44a1a7ab87aa1cadc8949c83cea35987bdc27a7a180b99c9c27020d9f"}, "3": {"node_id": "c58ba60e-d2e3-4e2f-9454-3dfc48f092a4", "node_type": null, "metadata": {}, "hash": "c26a097be22c1114a4a8057e72d6d182958e27ed00a17584f34c723740a135af"}}, "hash": "98bd7118bc80d72aae816c9ec3b908aebf255698569a0efb37e21c62ffc48352", "text": "address numbers are included, the contact person for the county may request the addition of a range of numbers that is certain to include the actual numbers. Because the development of the outdoor mall affects only the requesting county, no consent from any other county is required.\n(4) Objection to Address Assignment in Florida\u2019s Address/Jurisdiction Database.\n(a) Any substantially affected party, may object to information contained in the Address/Jurisdiction Database by submitting Form DR-700025, Objection to Address Assignment in the Address/Jurisdiction Database (incorporated by reference in Rule 12A-19.100, F.A.C.), along with competent evidence to support the party\u2019s objection. Examples of substantially affected parties include individuals who purchase taxable items and pay local discretionary sales surtax, dealers who are required to collect sales tax and surtax, dealers who are required to collect tourist development taxes, and the Department of Revenue.\n1. Only objections to the effective Address/Jurisdiction Database will be considered; objections to the pending Address/Jurisdiction Database will be denied. \n2. Before submitting an objection, a person should check the effective Address/Jurisdiction Database to determine whether the contemplated objection is necessary. \n(b) Examples of competent evidence are stated in paragraph (3)(a). The Department will notify the substantially affected party of any deficiencies in the objection or competent evidence.\n(c) When the Department believes that addresses or address ranges have been assigned to an incorrect county or jurisdiction, the Department will initiate the change by using Form DR-700025. The Department will use any information at its disposal, including enhanced 911 MSAG database address information and information supplied by any dealer, as a basis for initiating an objection; however, in no event will the Department change any address assignment without providing notice to the affected counties and jurisdictions in the manner provided in paragraph (3)(b). If the change is approved, it will be included in the pending files with other approved changes for inclusion in the next update of the database.\n(d) Upon receipt of a completed Form DR-700025, including competent evidence to support the objection, the Department will forward copies of the form, along with the associated documentation, to the database contact person in each affected county or jurisdiction. \n1. The Department will provide Form DR-700026, Local Government Authorization for Address Changes Described on Form DR-700025 (incorporated by reference in Rule 12A-19.100, F.A.C.), so the affected counties or jurisdictions may agree, disagree, or partially agree with the address county changes proposed by the completed Form DR-700025. \n2. The Department will provide Form DR-700027, Local Government Authorization for Omission of Address or Incorrect Address Identification (incorporated by reference in Rule 12A-19.100, F.A.C.), so the affected counties or jurisdictions may agree or disagree with the inclusion of an address or address range or with changing nonjurisdictional information about an address or address range proposed by the completed Form DR-700025. \n3. In case the forms become separated, the Department will include on the bottom portion of each form the same tracking number and date to identify which forms belong together. The Department will, when practicable, provide the information electronically for review by the counties or jurisdictions. These forms will not be sent to the counties or jurisdictions between February 1 and April 2 or between August 4 and October 3 due to the inability of counties or jurisdictions to make online changes during the updating and posting of the next effective Address/Jurisdiction Database. \n4. The counties or jurisdictions should review the specific address(es) at issue as well as the address range(s) that will be impacted by the change to ensure that each county or jurisdiction retains all of the addresses it believes are within its county or jurisdictional boundaries. \n5. The Department will instruct each county or jurisdiction to indicate, in writing, its determination in regard to the objection by completing the provided authorization form (either", "start_char_idx": 1821931, "end_char_idx": 1826223, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}, "c58ba60e-d2e3-4e2f-9454-3dfc48f092a4": {"__data__": {"id_": "c58ba60e-d2e3-4e2f-9454-3dfc48f092a4", "embedding": null, "metadata": {}, "excluded_embed_metadata_keys": [], "excluded_llm_metadata_keys": [], "relationships": {"1": {"node_id": "77f3efa9-c45b-46c0-8886-a6a81cba2d18", "node_type": null, "metadata": {}, "hash": "d34b60f2db6dc677f1137a75c7fb5d8c42cc683b8110ba66152b14f448c226b5"}, "2": {"node_id": "39440453-deb2-4024-a0e7-91a82ae28cbf", "node_type": null, "metadata": {}, "hash": "98bd7118bc80d72aae816c9ec3b908aebf255698569a0efb37e21c62ffc48352"}}, "hash": "c26a097be22c1114a4a8057e72d6d182958e27ed00a17584f34c723740a135af", "text": "its determination in regard to the objection by completing the provided authorization form (either Form DR-700026 or Form DR-700027) and filing the form with the Department. If the affected counties or jurisdictions both indicate agreement with the objection, the Department will revise the electronic database accordingly. \n6. If a county or jurisdiction fails to respond within a reasonable time, which shall be no less than 30 days, such county or jurisdiction shall be deemed to have indicated agreement with the objection. If either the affected county or jurisdiction notifies the Department in writing that it does not agree with the objection, the Department will not change the address in the database. \n7. The address will be reassigned to a county or jurisdiction when one of the following events occurs:\na. The Department receives written notification from the county or jurisdiction that did not agree with the change requested in the objection that such county or jurisdiction has subsequently determined that the change should be made.\nb. The Department receives written notification from the party that filed the Form DR-700025 that the objection was erroneous and the assignment in the database was correct.\nc. The Department is provided with a copy of a final order, judgment, or other binding written determination resolving the county or jurisdictional assignment of the contested address.\nRulemaking Authority 212.181(4), 213.06(1) FS. Law Implemented 202.22(2), 212.181 FS. History\u2012New 8-15-21.", "start_char_idx": 1826202, "end_char_idx": 1827718, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n"}, "__type__": "1"}}, "docstore/ref_doc_info": {"77f3efa9-c45b-46c0-8886-a6a81cba2d18": {"node_ids": ["a5cc3ada-4ee2-400b-af2b-1faec659d3ce", "7cd00ca2-bcf8-4f05-bc59-944ed35fd57c", "1a1b905a-1781-4687-8ed5-66f4c523457e", "e53c62ee-de5e-4334-907e-2f64f35c787f", "1fa61549-08b8-477b-9506-489b1783d789", "66a5f57f-73b9-4e51-b8a9-a5ba13d45941", "6d675847-10bd-4332-ab5f-e85d912b958e", "559f420c-596b-47b4-8663-bf1fda7f8bff", "c4cb3db5-c441-4f1f-97c2-55955a148735", "c23d9f7c-725c-40e8-b10a-cfabb5a1d80a", "0a023761-da83-455f-9879-0ac04a4e2aa8", "95a0db74-4b04-496d-b767-5b84008628ce", "504327d4-95ee-4323-be44-584d03087e5c", "600ed2e4-83e5-459d-acf1-48ed8001765e", "e585b0f8-bc9b-4c44-b3b4-2ae41ca6e3c1", "7f551c06-716a-4e1e-92c4-11e39f447383", "ccf0c7f4-d984-4bf4-998d-148fd31907ad", 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\ No newline at end of file