reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.032 - Computer Software

Current through Reg. 50, No. 138; July 16, 2024
The 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's request, modifies or alters a
				  prepackaged program to the customer's specification and charges the customer
				  for a single transaction, the charge is for a customized software package and
				  is not subject to tax.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.05(1)(a),
					 212.08(7)(v)
					 FS.
New 12-11-74, Amended 5-10-77, 6-29-80, Formerly 12A-1.32,
					 Amended 8-15-21.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.033 - Sales of Manuscripts

Current through Reg. 50, No. 138; July 16, 2024
The 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.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(15),
					 (19),
					 212.05
					 FS.
New 10-7-68, Amended 6-16-72, Formerly
					 12A-1.33.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.035 - Funerals; Related Merchandise and Services

Current through Reg. 50, No. 138; July 16, 2024
(1) As used in this rule:
(a) "Consumer" means any person legally
				authorized to make financial arrangements for the purchase of a funeral or
				burial service or funeral or burial merchandise.
(b) "Funeral service" or "burial service"
				means any observance, ceremony, or service in connection with the final
				disposition, memorialization, interment, entombment, or inurnment of human
				remains.
(c) "Funeral merchandise"
				or "burial merchandise" 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 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.036 - Furniture and Storage Warehousemen

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Charges by warehousemen solely for moving, storing, packing, or shipping
				tangible personal property belonging to other persons are not subject to
				tax.
(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.
(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.
(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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.037 - Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services

Current through Reg. 50, No. 138; July 16, 2024
(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 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.
(2) An
				exempt isolated sale or transaction occurs when an entity, which for purposes
				of this rule is a "person, " 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's 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.
(a) The isolated sales exemption does not
				apply to:
1. 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.
2. The
				distribution or sale of inventory.
3. 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.
4. 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.
5. 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.
6. Transactions which are not completed
				within 60 days from the date of the first distribution of assets of an
				entity.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0371 - Sales of Coins, Currency, or Bullion

Current through Reg. 50, No. 138; July 16, 2024
(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:
1. The coin or currency is legal tender of
				the United States; or
2. 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.038 - Consumer's Certificate of Exemption; Exemption Certificates

Current through Reg. 50, No. 138; July 16, 2024
(1) It is the specific legislative intent
				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's 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.
(2) How to obtain a Consumer's Certificate of
				Exemption (Form DR-14).
(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's
				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's Certificate of Exemption, even though its parent
				corporation may currently hold a Consumer's Certificate of Exemption. The
				United States Government or any of its federal agencies is not required to
				obtain a Consumer's Certificate of Exemption.
2. To obtain a Consumer's Certificate of
				Exemption, the organization must file an Application for a Consumer's
				Certificate of Exemption (Form DR-5, incorporated by reference in Rule
				12A-1.097, F.A.C.) and
				documentation sufficient to substantiate the applicant's claim for exemption
				with the Department. The Department will issue a Consumer's 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.039 - Sales for Resale

Current through Reg. 50, No. 138; July 16, 2024
(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.
(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 "sale for resale" 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.
1. The sale of tangible
				personal property to a dealer when such property will be resold to the dealer's
				customers.
2. 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.
3. 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's
				customers under the conditions stated in subsection
				12A-1.0161(4),
				F.A.C.
4. The lease or rental of
				real property to a dealer when such property will subsequently be leased,
				rented, or licensed by the dealer's tenants.
5. 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's tenants.
6. 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.
7. 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.
8. 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.
9. 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.
(c) For purposes of this rule, "active
				registered dealer" 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.040 - Containers and Other Packaging Materials; Gift Wrapping

Current through Reg. 50, No. 138; July 16, 2024
(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.
(2)
				Materials used for packaging property for sale.
(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:
1. Delivery of the product would be
				impracticable because of the character of the contents; or
2. Such items are used for the convenience of
				the customer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.041 - Photographers and Photo Finishers; Sales by Public Officials of Public Records

Current through Reg. 50, No. 138; July 16, 2024
(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.
(2) The
				charge for retouching, tinting, or coloring photographs is subject to
				tax.
(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.
(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.
(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.
(b) Actual cost of duplication
				means:
1. 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
2. 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
3. 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,
4. 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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.042 - Dry Cleaners and Laundries

Current through Reg. 50, No. 138; July 16, 2024
(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.
(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.
(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.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(14), (15),
					 (16),
					 212.05,
					 212.08(7)(v)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly
					 12A-1.42.
Rule
					 12A-1.040, F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.044 - Vending Machines

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) For purposes of this rule, the terms
				"vending machine" and "vending machine operator" shall have the meaning
				ascribed to them in Section
				212.0515(1),
				F.S.:
(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 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.045 - Transportation Charges

Current through Reg. 50, No. 138; July 16, 2024
(1) "Transportation
				charges" include carrying, delivery, freight, handling, pickup, shipping, and
				other similar charges or fees.
(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.
(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.
(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's
				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:
500 Gallon L.P. Gas Tank $500.00
Delivery Fee $25.00
Total Taxable Amount $525.00
2. Example: X places an order to purchase a
				jacket for $100 with a mail order company. The mail order company's 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:
Jacket #5054 $100.00
Shipping and Handling Charges $8.75
Total Taxable Amount
				  $108.75
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.047 - Florists

Current through Reg. 50, No. 138; July 16, 2024
(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.
(2) Where
				florists conduct transactions through a florists' 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:
(a) On all orders taken by a Florida florist
				and transmitted to a second florist in Florida for delivery in the state, the
				sending florist is held liable for the tax.
(b) In cases where a Florida florist receives
				an order pursuant to which he gives 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.
(c) In cases where Florida florists receive
				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 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
				instructions to the second florist.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.048 - Sale of Agricultural Products

Current through Reg. 50, No. 138; July 16, 2024
(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.
(b) Agricultural products that are produced
				by the farmer and used by the farmer or the farmer's family or employees on the
				farm are not subject to tax.
(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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.053 - Electric Power and Energy

Current through Reg. 50, No. 138; July 16, 2024
(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.
(b) An electric utility is not obligated to
				collect and remit tax on any sale of electric power or energy when:
1. The electric power or energy is sold at a
				rate based on the utility's "residential schedule, " under tariffs filed by the
				utility with the Public Service Commission; or
2. The utility has on file a writing or
				document evidencing a representation of the utility's 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 "customer application" 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.
(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's books and records indicate
				a failure to comply with the requirements of paragraph (b).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.055 - Sale or Discontinuation of Business (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(2),
					 (14)(a),
					 212.04(6),
					 212.06(1),
					 212.07(1)(b),
					 212.10(1), (2),
					 (4),
					 212.18(3),
					 213.053
					 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.55, Amended
					 2-16-93, 1-4-94, Repealed 1-17-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.057 - Alcoholic and Malt Beverages

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Alcoholic beverages, including beer, ale,
				and wine are taxable.
(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.
(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's price lists shows the price of the
				beverage and the amount of tax due as separate items.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.059 - Fuels

Current through Reg. 50, No. 138; July 16, 2024
(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's storage
				facility located on the customer's 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 fuels sold for use in
				hotels and motels.
(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's 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.060 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1) Persons required to register as dealers.
(a) Every person desiring to engage in or
				conduct any one of the following businesses in this state as a "dealer" must
				register with the Department of Revenue and obtain a separate certificate of
				registration for each place of business:
1.
				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.;
2. Sale, lease, let, rental, or granting a
				license to use tangible personal property subject to tax under Chapter 212,
				F.S.;
3. Repairs or alterations of
				tangible personal property subject to tax under Chapter 212, F.S.;
4. Sales of electrical power or energy
				subject to tax under Section
				212.05(1)(e),
				F.S.;
5. Sales of services subject
				to tax under Section 212.05(1)(i),
				F.S.;
6. Sales of prepaid calling
				arrangements subject to tax under Section
				212.05(1)(e),
				F.S.;
7. Operation of coin-operated
				amusement machines subject to tax under Section
				212.05(1)(h),
				F.S.;
8. Operation of vending
				machines subject to tax under Section
				212.0515, F.S.;
9. 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.
10. Lease, let, rental, or granting a license
				in real property;
11. Lease or
				rental of parking or storage space for motor vehicles in parking lots or
				garages;
12. Lease or rental of
				docking or storage space in boat docks or marinas;
13. Lease or rental of tie-down or storage
				space for aircraft;
14. Soliciting,
				offering, providing, entering into, issuing, or delivering any service warranty
				subject to tax under Section
				212.0506, F.S.;
15. Purchasing diesel fuel for consumption,
				use, or storage by a trade or business, as provided in Section
				212.0501, F.S.;
16. 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.;
17. An air carrier electing to remit tax
				under the provisions of Section
				212.0598, F.S.; or
18. 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations

Current through Reg. 50, No. 138; July 16, 2024
(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.
(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.
(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.
(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.
(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.
(d) Day nurseries,
				kindergartens, 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0615 - Hotel Rewards Points Programs

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Scope.
(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.
(b)
				For purposes of this rule, the term "transient rental tax" 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.062 - Information Services

Current through Reg. 50, No. 138; July 16, 2024
(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.
(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.
(3)
(a)
				"Information services" 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.
(b)
				The term "information services" 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.063 - Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The terms "retail sale, " "sale at
				retail, " "use, " "storage, " and "consumption" 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.
(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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.064 - Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce

Current through Reg. 50, No. 138; July 16, 2024
(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.
(2) Motor
				vehicles.
(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's 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.
(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.
(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.
(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.
(e) Motor vehicles, and parts thereof, used
				exclusively in intrastate commerce do not qualify for the partial
				exemption.
(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.
2. Vehicles, and parts thereof, used by
				contract carriers or private carriers do not qualify for the partial
				exemption.
(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.
(h) Tangible personal property
				used in the construction, improvement, and repair of a common carrier's real
				property is subject to tax at the rate imposed by Section
				212.05(1),
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0641 - Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes

Current through Reg. 50, No. 138; July 16, 2024
(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.
(2) Vessels.
(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's 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.
(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.
(c) "Commercial fishing
				vessels" 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.
(d) Vessels used in
				intrastate commerce exclusively within the territorial waters of Florida do not
				qualify for the partial exemption.
(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.
(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.