reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-29 - MULTITAX CREDITS › Section 12-29.005 - The New Worlds Reading Initiative; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For
				purpose of this rule, the following terms mean:
(a) "Administrator" means a state university
				registered with the Department of Education under Section
				1002.395(15)(i),
				F.S., and designated to administer the New Worlds Reading Initiative.
(b) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				220.03(1)(b),
				F.S.
(c) "Contribution" or
				"eligible contribution" means a monetary contribution from a taxpayer to the
				administrator.
(d) "Credit
				allocation" means an allocation to a taxpayer of an annual tax credit cap
				authorized under the New Worlds Reading Initiative.
(e) "Department" means the Florida Department
				of Revenue.
(f) "Division" means
				the Division of Alcoholic Beverages and Tobacco of the Department of Business
				and Professional Regulation.
(g)
				"State fiscal year" means the annual period beginning July 1 through June 30 of
				the following year.
(h) "Tax credit
				cap" means the maximum annual tax credit amount that the Department is
				authorized by Section
				1003.485, F.S., to
				allocate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-29 - MULTITAX CREDITS › Section 12-29.006 - Live Local Program; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For
				purpose of this rule, the following terms mean:
(a) "Corporation" means the Florida Housing
				Finance Corporation as defined in Section
				420.0004, F.S., and designated
				to administer the Live Local Program.
(b) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				220.03(1)(b),
				F.S.
(c) "Contribution" or
				"eligible contribution" means a monetary contribution from a taxpayer to the
				corporation.
(d) "Credit
				allocation" means an allocation to a taxpayer of an annual tax credit cap
				authorized under the Live Local Program.
(e) "State fiscal year" means the annual
				period beginning July 1 through June 30 of the following year.
(f) "Tax credit cap" means the maximum annual
				tax credit amount that the Department is authorized by Section
				420.50872, F.S., to
				allocate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER21 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER21-17 - Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Definitions. For purpose of this rule, the following terms mean:
(a) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				RSA
				220.03<subdiv>(1)(b)</subdiv>,
				F.S.
(b) "Contribution" or
				"eligible contribution" means a monetary contribution from a taxpayer to an
				eligible charitable organization.
(c) "Credit allocation" means an allocation
				to a taxpayer of an annual tax credit cap authorized under the Strong Families
				Tax Credit.
(d) "Department" means
				the Florida Department of Revenue.
(e) "Division" means the Division of
				Alcoholic Beverages and Tobacco of the Department of Business and Professional
				Regulation.
(f) "Eligible
				charitable organization" means an organization designated by the Department of
				Children and Families to be eligible to receive funding under Section 402.62,
				F.S.
(g) "State fiscal year" means
				the annual period beginning July 1 through June 30 of the following
				year.
(h) "Tax credit cap" means
				the maximum annual tax credit amount that the Department is authorized by
				Section 402.62, F.S., to allocate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER21 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER21-18 - Strong Families Tax Credit; Applications

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				following application forms and instructions are used by the Department in its
				administration of the Strong Families Tax Credit. These forms are hereby
				incorporated by reference in this rule.
(b) Copies of the application forms and
				instructions are available, without cost, by one or more of the following
				methods:
1) downloading the application from
				the Department's 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,
				5050 West Tennessee Street, Tallahassee, Florida 32399-0100. Persons with
				hearing or speech impairments may call the Florida Relay Service at
				1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2)(a) DR-226000
Strong Families Tax Credit - Application for Tax
							 Credit Allocation for Contributions to an Eligible Charitable
							 Organization
10/21
(b) DR-226100
Strong Families Tax Credit - Application for
							 Rescindment of Previous Allocation of Tax Credit
10/21
(c) DR-226200
Strong Families Tax Credit - Notice of Intent to
							 Transfer a Tax Credit
10/21
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER21 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER21-19 - The New Worlds Reading Initiative; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Definitions. For purpose of this rule, the following terms mean:
(a) "Administrator" means a state university
				registered with the Department of Education under Section
				RSA
				1002.395<subdiv>(15)(i)</subdiv>,
				F.S., and designated to administer the New Worlds Reading Initiative.
(b) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				RSA
				220.03<subdiv>(1)(b)</subdiv>,
				F.S.
(c) "Contribution" or
				"eligible contribution" means a monetary contribution from a taxpayer to the
				administrator.
(d) "Credit
				allocation" means an allocation to a taxpayer of an annual tax credit cap
				authorized under the New Worlds Reading Initiative.
(e) "Department" means the Florida Department
				of Revenue.
(f) "Division" means
				the Division of Alcoholic Beverages and Tobacco of the Department of Business
				and Professional Regulation.
(g)
				"State fiscal year" means the annual period beginning July 1 through June 30 of
				the following year.
(h) "Tax credit
				cap" means the maximum annual tax credit amount that the Department is
				authorized by Section 1003.485, F.S., to allocate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER21 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER21-20 - The New Worlds Reading Initiative; Applications

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				following application forms and instructions are used by the Department in its
				administration of the New Worlds Reading Initiative. These forms are hereby
				incorporated by reference in this rule.
(b) Copies of the application forms and
				instructions are available, without cost, by one or more of the following
				methods:
1) downloading the application from
				the Department's 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,
				5050 West Tennessee Street, Tallahassee, Florida 32399-0100. Persons with
				hearing or speech impairments may call the Florida Relay Service at
				1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2)(a) DR-336000
The New Worlds Reading Initiative - Application for
							 Tax Credit Allocation for Contributions to the Administrator
10/21
(b) DR-336100
The New Worlds Reading Initiative - Application for
							 Rescindment of Previous Allocation of Tax Credit
10/21
(c) DR-336200
The New Worlds Reading Initiative - Notice of Intent
							 to Transfer a Tax Credit
10/21
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER23 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER23-11 - Scope

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule chapter sets forth the rules to
				be used in the administration of tax credits for contributions made to the
				following:
(a) Nonprofit scholarship-funding
				organizations (SFOs) under Section
				1002.395, F.S., Florida Tax
				Credit Scholarship Program. That program allows taxpayers to receive a credit
				allocation for contributions made to SFOs.
(b) Eligible charitable organizations under
				Section 402.62, F.S., Strong Families
				Tax Credit program. That program allows taxpayers to receive a credit
				allocation for contributions made to eligible charitable organizations
				designated by the Department of Children and Families.
(c) The administrator of the initiative under
				Section 1003.485, F.S. The New Worlds
				Reading Initiative program. That program allows taxpayers to receive a credit
				allocation made to the administrator of the initiative designated by the
				Department of Education.
(d) The
				Florida Housing Finance Corporation under Section
				420.50872, F.S., Live Local
				Program. That program allows taxpayers to receive a credit allocation for
				contributions made to the Florida Housing Finance Corporation.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER23 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER23-12 - Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions.
				For purpose of this rule, the following terms mean:
(a) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				220.03(1)(b),
				F.S.
(b) "Contribution" means an
				eligible contribution, as defined in Section
				1002.395(2),
				F.S., made to an eligible nonprofit scholarship-funding organization.
(c) "Credit allocation" means an allocation
				to a taxpayer of an annual tax credit cap authorized under the Florida Tax
				Credit Scholarship Program.
(d)
				"Department" means the Florida Department of Revenue.
(e) "Division" means the Division of
				Alcoholic Beverages and Tobacco of the Department of Business and Professional
				Regulation.
(f) "Eligible nonprofit
				scholarship funding organization" or "SFO" means a charitable organization as
				defined in Section 1002.395(2),
				F.S. A list of SFOs approved by the Department of Education, is available at
				http://fldoe.org/schools/school-choice/k-12-scholarship-programs/sfo/.
(g) "State fiscal year" means the annual
				period beginning July 1 through June 30 of the following year.
(h) "Tax credit cap" means the maximum annual
				tax credit amount that the Department is authorized in Section
				1002.395 (5), F.S., to allocate.
				The Department will issue a Tax Information Publication to announce increases
				in the maximum annual tax credit amount.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER23 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER23-14 - The New Worlds Reading Initiative; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions.
				For purpose of this rule, the following terms mean:
(a) "Administrator" means a state university
				registered with the Department of Education under Section
				1002.395(15)(i),
				F.S., and designated to administer the New Worlds Reading Initiative.
(b) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				220.03(1)(b),
				F.S.
(c) "Contribution" or
				"eligible contribution" means a monetary contribution from a taxpayer to the
				administrator.
(d) "Credit
				allocation" means an allocation to a taxpayer of an annual tax credit cap
				authorized under the New Worlds Reading Initiative.
(e) "Department" means the Florida Department
				of Revenue.
(f) "Division" means
				the Division of Alcoholic Beverages and Tobacco of the Department of Business
				and Professional Regulation.
(g)
				"State fiscal year" means the annual period beginning July 1 through June 30 of
				the following year.
(h) "Tax credit
				cap" means the maximum annual tax credit amount that the Department is
				authorized by Section 1003.485, F.S., to allocate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER23 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER23-15 - Live Local Program; Participation; Allocation; Carryforward; Transfer; Rescindment

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions.
				For purpose of this rule, the following terms mean:
(a) "Corporation" means the Florida Housing
				Finance Corporation as defined in Section
				420.0004, F.S., and designated
				to administer the Live Local Program.
(b) "Affiliated group of corporations" is
				given the same meaning as the definition provided in Section
				220.03(1)(b),
				F.S.
(c) "Contribution" or
				"eligible contribution" means a monetary contribution from a taxpayer to the
				corporation.
(d) "Credit
				allocation" means an allocation to a taxpayer of an annual tax credit cap
				authorized under the Live Local Program.
(e) "Department" means the Florida Department
				of Revenue.
(f) "State fiscal year"
				means the annual period beginning July 1 through June 30 of the following
				year.
(g) "Tax credit cap" means
				the maximum annual tax credit amount that the Department is authorized by
				Section 420.50872, F.S., to
				allocate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12ER23 - EMERGENCY RULE FOR YEAR 2021 › Section 12ER23-18 - Hurricane Idalia Disaster Relief Application for Refund

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Form DR-26, Application for Refund - Fuel Used for Agricultural Shipments or
				Hurricane Debris Removal (N. 12/23), and Form DR-26S Idalia, Application for
				Refund - Materials Used to Repair or Replace Farm Fences or Nonresidential Farm
				Buildings Damaged by Hurricane Idalia (N. 12/23), are hereby adopted and
				incorporated by reference, effective 12/23.
(b) Copies of theses forms are available,
				without cost, by one or more of the following methods:
1) downloading the form from the Department's
				website at www.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, Mail Stop 3-2000, 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).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0011 - Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) For purposes of this rule, "schools
				offering grades K through 12" means state tax-supported, or parochial, church,
				and nonprofit private schools operated for and attended by pupils of grades K
				through 12.
(b) For purposes of
				this rule, "Parent-Teacher Organizations (PTOs)" and "Parent-Teacher
				Associations (PTAs)" mean those nonprofit organizations associated with schools
				whose purpose is to raise funds for schools teaching grades K through
				12.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0015 - Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope.
(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.
(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 export of these items from Florida, see Rule
				12A-1.007,
				F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.002 - Practitioners of the Healing Arts (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking 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.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.02, Repealed
					 7-12-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.003 - Sales of Several Items to the Same Purchaser at the Same Time (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.12(9)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.03, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.004 - Sales Tax Brackets (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking 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.
New 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.006 - Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property

Current through Reg. 50, No. 138; July 16, 2024
(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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.009 - Receipts from Services Rendered for Exterminating and Pest Control

Current through Reg. 50, No. 138; July 16, 2024
(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:
1. Bird control or
				bird proofing;
2. Exterminating
				services;
3. Fumigating
				services;
4. Pest control services;
				and,
5. Termite
				control.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0091 - Cleaning Services

Current through Reg. 50, No. 138; July 16, 2024
(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:
1. Acoustical tile cleaning
				services;
2. Building cleaning
				services, interior;
3. Custodial
				services;
4. Deodorant servicing of
				restrooms;
5. Disinfecting
				services;
6. Floor waxing
				services;
7. Housekeeping (cleaning
				services);
8. Janitorial
				services;
9. Maid
				services;
10. Maintenance of
				buildings (except repairs);
11.
				Office cleaning services;
12.
				Restroom cleaning services;
13.
				Service station cleaning and degreasing services;
14. Venetian blind cleaning;
15. Washroom sanitation service; and,
16. Window cleaning (interior or
				exterior).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0092 - Detective, Burglar Protection, and Other Protection Services

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				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, except as provided in paragraph (b), are dealers in a
				taxable service and are required to charge sales tax on the total taxable sales
				price of the service.
(b) The sale
				of private investigation services by a small private investigative agency to a
				client is exempt. The exemption does not apply during the first calendar year a
				small private investigative agency makes sales of private investigative
				services.
1. "Private investigation services"
				has the same meaning as "private investigation, " as defined in s.
				493.6101(17),
				F.S.
2. "Small private
				investigative agency" means a private investigator licensed with the Department
				of Agriculture and Consumer Services under s.
				493.6201, F.S., which:
a. Employs three or fewer full-time or
				part-time employees, including those performing services pursuant to an
				employee leasing arrangement as defined in s.
				468.520(4),
				F.S., in total; and
b. During the
				prevous calendar year, performed private investigation services otherwise
				taxable in which the charges for the services performed were less than $150,
				000 for all its businesses related through common
				ownership.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.010 - Receipts from Sales by Barber Shops and Beauty Shops

Current through Reg. 50, No. 138; July 16, 2024
(1) Barber 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.
(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.
(3)
(a) As a registered dealer, the owner or
				operator of the barber or beauty shop may provide a copy of the dealer's 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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-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

Current through Reg. 50, No. 138; July 16, 2024
(1) SCOPE.
(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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-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

Current through Reg. 50, No. 138; July 16, 2024
(1)
				SCOPE.
(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's premises or packaged or wrapped and taken
				away from the seller's premises.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.013 - Credit for Taxes Paid in Error (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking 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.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.13, Repealed
					 6-19-01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.014 - Refunds and Credits for Sales Tax Erroneously Paid

Current through Reg. 50, No. 138; July 16, 2024
(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's account, a
				corresponding credit for sales tax previously paid by the customer shall be
				made.
(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:
(a) The dealer sells the property within 3
				years from the date of payment of the tax; and,
(b) The dealer did not use the property prior
				to the date of sale.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0141 - Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking 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.
New 6-19-01, Amended 4-17-03, Repealed
					 12-18-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0142 - Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking 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.
New 6-4-08, Repealed
					 1-25-12.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0143 - Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 213.255,
					 215.26,
					 288.1083
					 FS.
New 6-6-11, Repealed
					 1-8-19.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0144 - Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.08(7)(hhh),
					 213.255
					 FS.
New 1-17-13, Repealed
					 4-16-18.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.015 - Industrial Gases (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking 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.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.15, Repealed
					 7-12-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.016 - Sales; Installation Charges

Current through Reg. 50, No. 138; July 16, 2024
(1) "Sale"
				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.
(2) "Sales price" 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.
(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.
(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:
1. Carpets, except those that become real
				property (See Rule 12A-1.051, F.A.C.);
2. Drapes, slipcovers, bedspreads, curtains,
				blinds, shades, etc.;
3. Garbage
				can receptacles;
4. Household
				appliances;
5. Lawn
				markers;
6. Mail boxes;
7. Mirrors, except those that become real
				property (See Rule 12A-1.051, F.A.C.);
8. Portable ice machines;
9. Precast clothesline poles;
10. Radio and television antennas;
11. Rugs;
12. Stepping stones;
13. Window air conditioning units; and,
14. Equipment used to provide
				communications services, as defined in Section
				202.11(2),
				F.S., that is installed on a customer's
				premises.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0161 - Sales and Use Tax on Services; Sale for Resale

Current through Reg. 50, No. 138; July 16, 2024
(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, 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.
(b)
				For the purposes of this rule, a service shall mean those services enumerated
				in paragraph (a) above.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.017 - Finance and Interest Charges and Carrying Charges on Installment Sales

Current through Reg. 50, No. 138; July 16, 2024
The 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.
Rulemaking 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.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.17, Amended
					 4-2-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.018 - Trade and Cash Discounts

Current through Reg. 50, No. 138; July 16, 2024
(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.
(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.
(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.
(a) Example A: An automobile is sold to a
				customer for $5, 000 with a $500 "factory rebate." 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.
(b) Example B: A box of soap
				powder retails for $1.50. The customer applies a "manufacturer's coupon" 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.020 - Licensed Practitioners; Drugs, Medical Products and Supplies

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope.
(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.
(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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.021 - Prosthetic and Orthopedic Appliances

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Prosthetic and orthopedic appliances are
				exempt. The term "prosthetic and orthopedic appliances" 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's 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 "licensed practitioner" 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.).
(b) The prosthetic and orthopedic appliances
				listed below are specifically exempt:
Arch, foot, and heel supports, gels, insoles, and cushions,
				  excluding shoe reliners and pads
Artificial Limbs
Artificial Eyes
Artificial Noses and Ears
Abdominal Belts
Back Braces
Batteries, for use in Prosthetic and Orthopedic
				  Appliances
Braces and Supports Worn on the Body to Correct or Alleviate
				  a Physical Incapacity or Injury
Canes (all)
Crutches, Crutch Tips, and Pads
Dentures, Denture Repair Kits and Cushions
Dialysis Machines and Artificial Kidney Machines, Parts and
				  Accessories
Fluidic Breathing Assistor
Hearing Aids (repair parts, batteries, wires, and
				  condensers)
Heart Stimulators - External Defibrillators
Mastectomy Pads
Ostomy pouch and accessories
Patient Safety Vests
Portable Resuscitators
Rupture belts
Suspensories
Trusses
Urine collectors and accessories
Walking Bars
Walkers, including walker chairs
Wheelchairs, including powered models, their parts and
				  repairs
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0215 - Veterinary Sales and Services

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Veterinary services.
(a) Services, such as
				examinations, treatment, or vaccinations of animals rendered by veterinarians
				are not subject to tax.
(b) Charges
				for hospitalization as part of the veterinarian's treatment for a diagnosed
				health disorder are not subject to tax.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.022 - Federal Excise Taxes, Gross Receipts Tax, and Other Fees

Current through Reg. 50, No. 138; July 16, 2024
(1) Federal excise taxes.
(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's 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.
(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's 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.023 - Linen Supply

Current through Reg. 50, No. 138; July 16, 2024
(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.
(2) Diaper service is taxable.
(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.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(15),
					 212.05(1)(c)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly
					 12A-1.23.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.024 - Fabrication of Tangible Personal Property for Others

Current through Reg. 50, No. 138; July 16, 2024
(1) The producing, fabricating, processing,
				printing or imprinting of tangible personal property is taxable.
(2) The total charge for manufacturing a part
				in the shop from stock is fully taxable.
(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.
(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.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(15),
					 (16),
					 212.06(1)(b),
					 (2)(a)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly
					 12A-1.24.
Rules
					 12A-1.006,
					 12A-1.043 and
					 12A-1.063, F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.025 - Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(14)(a),
					 212.05(1),
					 212.06(1)(a)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.25, Repealed
					 3-25-20.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.027 - Printing of Tangible Personal Property

Current through Reg. 50, No. 138; July 16, 2024
(1) "Printing" 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. "Printing" includes the
				process of and the materials used in binding. "Printing" 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.
(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.
(b) Charges for postage paid
				to the United States Postal Service that are separately stated on a customer's
				invoice, bill, or other tangible evidence of sale are not subject to
				tax.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.029 - Labels and Other Printed Matter Sold to Manufacturers (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(14),
					 212.05(1)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.29, Amended
					 4-2-00, Repealed 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.031 - The Printing of Lawyers' Briefs and Accountants' Reports (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(15)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.31, Repealed
					 6-19-01.