reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.0035 - Aircraft, Boats, Motor Vehicles, and Mobile Homes

Current through Reg. 50, No. 138; July 16, 2024
(1) SCOPE. This rule is intended to provide
				guidelines regarding the application of surtaxes imposed on the sale, purchase,
				or transfer of title of any aircraft, boat, mobile home, motor vehicle, or
				other vehicle subject to the discretionary sales surtax imposed under Sections
				212.054 and
				212.055, F.S.
(2) TITLE CERTIFICATE, LICENSE, OR
				REGISTRATION.
(a) No title certificate may be
				issued on any aircraft, boat, mobile home, motor vehicle, or other vehicle, or,
				if no title certificate is required by law, no license or registration may be
				issued for any aircraft, boat, mobile home, motor vehicle, or other vehicle by
				any state agency unless there is filed with the application for title
				certificate or license or registration a receipt evidencing the payment of the
				applicable surtax issued by:
1. Any authorized
				aircraft, boat, mobile home, or motor vehicle dealer;
2. Any County Tax Collector;
3. Any licensed Private Tag Agency;
4. The Department of Highway Safety and Motor
				Vehicles; or
5. The Department of
				Revenue or its designated agents.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.005 - Permits, Certificates, and Affidavits

Current through Reg. 50, No. 138; July 16, 2024
(1) Permits, certificates, and affidavits
				required for sales and use tax shall satisfy the requirements of the surtax.
				However, if a permit, certificate, or affidavit is issued by the purchaser at
				the time of purchase in lieu of tax, and the purchaser makes a taxable use of
				the items, the purchaser is required to remit use tax.
(2)
(a)
				Where a purchasing dealer has obtained written consent from the Department of
				Revenue to assume the obligation of remitting the tax to the State, and has
				issued a statement relieving the selling dealer from the responsibility of
				collecting the tax, the purchasing dealer is required to remit the surtax based
				upon where the taxable transaction occurred.
(b)
1.
				Example: If the real property which is leased or rented is in a county imposing
				the surtax the lessor, or other person receiving the rental consideration, is
				required to remit the surtax.
2.
				Example: If the purchaser is in a county imposing the surtax and the purchase
				or lease involves tangible personal property the purchaser or lessee is
				required to remit the surtax.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.006 - Tax Returns and Regulations

Current through Reg. 50, No. 138; July 16, 2024
(1) All taxes
				shall be due, payable, and must be remitted pursuant to the same provisions as
				sales and use tax; provided, however, the surtax shall not be included in the
				computation of estimated taxes pursuant to Section
				212.11(1)(a),
				F.S.
(2) The provisions of sales
				and use tax law regarding interest and penalties on delinquent taxes apply to
				the surtax.
(3) The same procedures
				used in the administration, collection, and enforcement of sales and use tax
				law apply to the surtax.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.054(4)(a),
					 212.055
					 FS.
New 12-11-89.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.007 - Records

Current through Reg. 50, No. 138; July 16, 2024
Persons making sales and use of tangible personal property;
				  charging admissions; furnishing electricity or natural or manufactured gas;
				  leasing or renting any real property; or leasing or renting any transient
				  rental accommodations subject to the surtax shall maintain adequate and
				  sufficient books and records to indicate what sales and uses are subject to the
				  surtax. The failure to maintain such records shall make the total sales amount
				  subject to the surtax.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.054,
					 212.055,
					 212.12(6),
					 212.13(2)
					 FS.
New 12-11-89, Amended
					 10-2-01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.009 - Occasional and Isolated Sales (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),
					 212.05(1),
					 212.054,
					 212.055,
					 212.06(1), (2),
					 (10) FS.
New 12-11-89, Amended 5-12-91, Repealed
					 4-17-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.010 - The Sale of Food, Drink, and Tangible Personal Property at Concession Stands

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Concessionaires at arenas, auditoriums,
				carnivals, fairs, stadiums, theaters, and similar places of business where it
				is impracticable to separately state Florida sales tax on any charge ticket,
				sales slip, invoice, or other tangible evidence of sale, may calculate tax due
				for counties imposing a surtax as follows:
1.
				Divide the total gross receipts by the divisors provided in paragraph (b) to
				compute taxable sales;
2. Subtract
				taxable sales from the total gross receipts to compute the amount of sales tax,
				plus surtax, due.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.011 - Coin-Operated Amusement and Vending Machines, and Other Devices

Current through Reg. 50, No. 138; July 16, 2024
(1) Amusement machine sales; effective tax
				rates.
(a) Charges for the use of amusement
				machines, as defined in Section
				212.02(24),
				F.S., are subject to the surtax at the rate imposed by the county where the
				machine is located. To calculate the tax due in an applicable reporting period
				for amusement machines located in counties imposing a surtax:
1. Divide the total gross receipts from
				charges for the use of amusement machines by the divisors provided in paragraph
				(b) to compute taxable sales;
2.
				Subtract taxable sales from the total gross receipts to compute the amount of
				sales tax, plus surtax, due.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.012 - Alcoholic and Malt Beverages

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Alcoholic beverages, including beer, ale,
				and wine, are subject to surtax at the rate imposed by the county where the
				business is located.
(b) Except as
				provided in Section 212.07(4),
				F.S., a dealer will add the sales tax, plus the applicable surtax, to the sales
				price of 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 sales tax or surtax due
				or that the dealer will relieve the purchaser from the payment of sales tax or
				surtax.
(c) In some instances, it
				may be impractical for dealers who sell package goods, mixed drinks, or a
				combination of package goods and mixed drinks to separately itemize the sales
				price of the beverage and the tax. In such cases, a dealer is required to remit
				tax in accordance with one of the methods outlined below, and the dealer's
				records must substantiate the method chosen.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.013 - Interstate and Foreign Commerce (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.054,
					 212.055,
					 212.0598,
					 212.06(2)(d),
					 212.08(4)(a), (8),
					 (9) FS.
New 12-11-89, Amended 11-16-93, 3-20-96, Repealed
					 4-17-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.014 - Transition Rule

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Accrual basis accounting recognizes the
				sales date as the invoice date. At the time the invoice is prepared, accounts
				receivable will be increased with a corresponding entry to increase the sales
				accounts. Thus, for sales, purchases, and rentals of tangible personal
				property, the Department will be guided by the invoice date to determine if the
				surtax is applicable for transactions prior to the effective date of any such
				surtax, or if the surtax is applicable to transactions during the period the
				surtax is levied. Cash sales will be subjected to the surtax if the transaction
				occurs on or after the effective date of any such surtax.
(b) The Department will recognize the state
				sales and use tax rate as the appropriate tax rate, if the state sales and use
				tax is included in the tax return, for sales invoices dated and recorded
				reflecting total income through the sales accounts, prior to the effective date
				of any such surtax, provided the goods or services are delivered within the
				customary period for the particular type of firm. Delivery within 45 days of
				the sales invoice date may be utilized for auditing purposes during this
				transition period to support a normal delivery period.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.015 - Public Use Forms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.054,
					 212.055
					 FS.
New 12-11-89, Amended 8-10-92, 9-14-93, 3-20-96, 6-19-01,
					 Repealed 4-17-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
For the purpose of administering the Rental Car Surcharge
				  (referred to as the surcharge), all rules relating to Sales and Use Tax
				  (Chapter 12A-1, F.A.C.), shall apply to the surcharge, except in those
				  situations where rules relating to the surcharge have been issued to clarify
				  specific statutory provisions.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.0606
					 FS.
New 11-14-89.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.002 - Imposition and Payment of the Surcharge

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For the purposes of this
				rule chapter, the following definitions will apply.
(a) The term "car-sharing service" has the
				same meaning as provided in Section
				212.0606, F.S.
(b) The term "day" means 24 consecutive
				hours.
(c)
1. The term "for-hire passenger motor
				vehicle" means a motor vehicle designed to carry fewer than nine passengers and
				is leased or rented for financial consideration without transfer of title,
				regardless of whether the motor vehicle is registered in Florida.
2. The term does not include any motorcycle,
				moped, truck, truck trailer, travel trailer, camping trailer, recreational
				vehicle with living facilities, or van conversion.
3. "For-hire passenger motor vehicles" are
				rented or leased through a motor vehicle rental company or available for use by
				members of a car-sharing service.
(d) The term "motor vehicle rental company"
				has the same meaning as provided in Section
				212.0606, F.S.
(e) The term "peer-to-peer car-sharing
				program" has the same meaning as provided in Section
				627.7483(1),
				F.S.
(f)
1. The term "shared vehicle" means a motor
				vehicle that is designed to carry fewer than nine passengers for consideration
				without transferring the title and is registered in Florida.
2. The term does not include for-hire motor
				vehicles, as defined in paragraph (c), or motor vehicles used for ridesharing
				or carpools.
3. Shared vehicles are
				offered for use through a peer-to-peer car-sharing
				program.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.003 - Exemptions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.0606,
					 212.08(6), (7)
					 FS.
New 11-14-89, Repealed
					 6-19-01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.004 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1) Every person who operates a car-sharing
				service, a peer-to-peer car-sharing program, or motor vehicle rental company
				must register with the Department as a dealer for the purposes of remitting the
				rental car surcharge.
(a) Motor vehicle rental
				companies are required to register each place of business located in
				Florida.
(b) Car-sharing services
				and peer-to-peer car-sharing programs are required to submit a registration
				application for each county in which business is conducted.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.005 - Exemption Permits, Certificates, and Affidavits

Current through Reg. 50, No. 138; July 16, 2024
(1) The lease or rental of a for hire
				passenger motor vehicle or shared vehicle directly to an entity that holds a
				valid Consumer's Certificate of Exemption (Form DR-14) issued by the Department
				is exempt. Direct pay permits, exemption, certificates, and exemption
				affidavits required to be issued to lease or rent a vehicle exempt from sales
				and use tax shall satisfy the requirements of the exemption from the surcharge.
				However, if a permit, certificate, or affidavit is issued by the lessee or
				renter at the time of the lease or rental in lieu of surcharge, and the lessee
				makes a taxable use of the motor vehicle, the lessee or renter is required to
				remit the surcharge directly to the Department.
(2) Where a person registered for sales tax
				has obtained written consent from the Department of Revenue to assume the
				obligation of remitting sales and use tax to the State, and has issued a
				statement relieving the leasing dealer from the responsibility of collecting
				said tax, such person is required to remit the surcharge.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.05(1),
					 212.06(1),
					 212.0606,
					 212.12,
					 212.18(3),
					 212.183
					 FS.
New 11-14-89. Amended 6-19-01,
					 5-23-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.007 - Interstate and Foreign Commerce (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.0606,
					 212.07,
					 212.08(9),
					 212.13
					 FS.
New 11-14-89, Repealed
					 4-17-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.008 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The following public use forms and
				instructions are employed by the Department of Revenue in its dealings with the
				public in administering the rental car surcharge, as provided in this rule
				chapter, and the solid waste fees, as provided in rule Chapter 12A-12, F.A.C.
				These forms are hereby incorporated by reference in this rule.
(b) Copies of these forms are available,
				without cost, by one or more of the following methods:
1) downloading the form 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,
				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).
Form Number
Title
Effective Date
(2) DR-15SW
Solid Waste and Surcharge Return (R. 01/15)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-05594
)
07/15
(3) DR-15SWN
Instructions for DR-15SW Solid Waste and Surcharge
							 Returns
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-16260
)
01/24
(4) DR-15SWS
Schedule of Rental Car Surcharge by County
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14235
)
01/22
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-17 - REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER › Section 12A-17.001 - Scope of Rules (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1),
					 538.11,
					 538.37 FS. Law Implemented
					 538.09,
					 538.32
					 FS.
New 3-15-90, Amended 11-14-91, 8-1-02, Repealed
					 1-17-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-17 - REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER › Section 12A-17.002 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 538.03,
					 538.11 FS. Law Implemented
					 212.02(15),
					 538.18
					 FS.
New 3-15-90, Amended 11-14-91, 4-18-93, 10-18-93, Repealed
					 8-1-02.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-17 - REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER › Section 12A-17.003 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Any
				person, corporation, or other business entity must submit a completed
				Registration Application for Secondhand Dealers and Secondary Metals Recyclers
				(Form DR-1S, incorporated by reference in Rule
				12A-17.005, F.A.C.), and obtain
				a certificate of registration before engaging in business as a secondhand
				dealer or secondary metals recycler. If a secondhand dealer, or secondary
				metals recycler is the owner of more than one business location, the
				application must list each location owned by the same legal entity. The
				Department will issue a certificate of registration to the applicant for each
				location.
(b) Each business owner,
				officer, member, director, partner and stockholder with a controlling interest
				in the business entity must undergo a state and federal criminal history record
				check (background check). Employees of secondhand dealers or secondary metals
				recyclers with no controlling interest, financial or otherwise, are not
				required to undergo a criminal history record check.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-17 - REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER › Section 12A-17.004 - Denial, Suspension, or Revocation of Registration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 538.11 FS. Law Implemented
					 538.09,
					 538.25
					 FS.
New 3-15-90, Amended 11-14-91, 4-18-93, 3-20-96, 8-1-02,
					 Repealed 7-31-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-17 - REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER › Section 12A-17.005 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1) The following
				public-use forms and instructions are employed by the Department in its
				dealings with the public in administering Chapter 538, F.S., and are
				incorporated by reference in this rule. Copies of forms are available, without
				cost, by:
1) downloading the form from the
				Department's website at www.floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800,
				Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				Service Center; or,
4) writing the
				Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West
				Tennessee Street, Tallahassee, Florida 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).
Form Number
Title
Effective Date
(2) DR-1S
Registration Application for Secondhand Dealers and
							 Secondary Metals Recyclers (R. 01/17)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-07825
)
01/17
(3) DR-1SN
Instructions - Registration Application for
							 Secondhand Dealers and Secondary Metals Recyclers (R. 01/17) (
http://www.flrules.org/Gateway/reference.asp?No=Ref-07756
)
01/17
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.010 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope of rule. This rule provides
				guidelines regarding the procedures and requirements for the registration of
				persons providing communications services and persons requesting a
				communications services tax direct pay permit.
(2)
(a)
				With the exception of the activities described in paragraph (3)(c), a person
				that engages in the business of providing communications services must register
				with the Department to obtain a Communications Services Tax Certificate of
				Registration (Form DR-700014).
(b)
				Registration with the Department for communications services tax purposes is
				available by using one of the following methods:
1. Registering through the Department's
				website (
www.floridarevenue.com
)
				using the Department's eServices.
2. Filing a Florida Business Tax Application
				(Form DR-1, incorporated by reference in Rule
				12A-1.097, F.A.C.) with the
				Department, as indicated on the form.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.020 - Tax Due at Time of Sale; Tax Returns and Regulations

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
1. Except as provided in rule Chapter 12-24,
				F.A.C., and this rule, all taxes required to be collected in any calendar month
				by Chapter 202, F.S., are due to the Department on the first day of the month
				subsequent to the sale of communications services.
2. For recurring charges for communications
				services, tax is due at the moment that consideration is received for services
				to be rendered in the future.
3. To
				avoid penalty and interest for late filing, the payment and return must be
				received by the Department or be postmarked on or before the 20th day of the
				month subsequent to the sale of communications services.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.030 - Communications Services Tax Direct Pay Permits

Current through Reg. 50, No. 138; July 16, 2024
(1) Persons who purchase communications
				services may apply for a communications services tax direct pay permit from the
				Department to assume the obligation of self-accruing and remitting to the state
				the tax due on their purchases of communications services when:
(a) The majority of the communications
				services purchased for use by a person are for communications that originate
				outside Florida and terminate within Florida; or
(b) The taxable status of sales of
				communications services will be known only upon use.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.041 - Sales of Communications Services to a Residential Household

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule is intended to clarify the
				application of tax on sales of communications services to residential
				households and the documentation and recordkeeping requirements of dealers who
				make sales to residential households.
(2) APPLICATION OF TAX.
(a) Sales of communications services to a
				residential household are exempt from the state portion of the Florida
				communications services tax, imposed by Section
				202.12(1)(a),
				F.S., and the additional gross receipts tax rate, imposed by Section
				203.01(1)(b)3., F.S.
(b) Sales of
				communications services to a residential household remain subject to the
				Florida gross receipts tax rate, imposed by Section 203.01(1)(b)2., F.S., and
				the local communications services tax rates, imposed by Section
				202.19, F.S.
(c) The partial exemption for sales to a
				residential household does not apply to:
1.
				Sales of any video service, as defined in Section
				202.11(24),
				F.S.;
2. Sales of any
				direct-to-home satellite service, as defined in Section
				202.11(4),
				F.S.; and
3. Sales of mobile
				communications services, as defined in Section
				202.11(7),
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.042 - Governmental Exemption from the Communications Services Tax

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				sale of communications services, as defined in Section
				202.11(1),
				F.S., is subject to the Florida communications services tax and the local
				communications services tax, unless specifically exempt.
(b) This rule governs the documentation and
				recordkeeping requirements regarding the exemption for sales to the federal
				government, state government, and political subdivisions of the state or
				federal government from the communications services taxes.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.043 - Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				sale of communications services, as defined in Section
				202.11(1),
				F.S., is subject to the Florida communications services tax and the local
				communications services tax, unless specifically exempt.
(b) This rule provides guidelines regarding
				sales by religious institutions and the documentation and recordkeeping
				requirements regarding the exemption for sales to homes for the aged and to
				religious or educational institutions from the communications services
				taxes.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.050 - Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections

Current through Reg. 50, No. 138; July 16, 2024
(1) Any municipality
				or county that adopts, repeals, or changes a local communications services tax
				rate or changes a permit fee election must notify the Department as provided in
				this rule.
(a) Notification of local
				communications services tax rate changes and changes in permit fee elections
				must be made on form DR-700021, Local Communications Services Tax Notification
				of Tax Rate Change (incorporated by reference in Rule
				12A-19.100, F.A.C.), and a copy
				of the applicable resolution or ordinance must be submitted with the
				notification.
(b) Except as
				otherwise provided in subsection (4):
1. Local
				communications services tax rate changes are effective as to taxable
				communications services included on bills dated on or after the January 1
				subsequent to adoption of the change;
2. The municipality or county adopting a
				change in local communication services tax rates or in permit fee election must
				notify the Department by the September 1 immediately preceding the January 1
				effective date; and,
3. The
				Department must provide notice of any change in local communication services
				tax rates to all affected dealers of communications services at least 90 days
				before the January 1 effective date.
(c) In the event a local government fails to
				notify the Department of any rate change within the required time as set forth
				in this rule, the Department is not liable for any loss of or decrease in
				revenue that results from such error, omission, or untimely action on the part
				of the local government.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.060 - Sales for the Purpose of Resale

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				sale for the purpose of resale is excluded from the tax imposed by and
				administered under Chapter 202, F.S., only when the sale is made in strict
				compliance with the provisions of this rule.
(2) For purposes of this rule, the following
				terms are defined as:
(a) A "dealer" means a
				person registered with the Department as a provider of communications services
				in Florida.
(b) An "active
				registered dealer" means a person who is registered with the Department as a
				communications services tax dealer and who is required to file a communications
				services tax return at least once during each applicable reporting period, as
				provided in Section 202.17(6),
				F.S.
(c) A "purchaser" means the
				person paying for or obligated to pay for communications
				services.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.073 - Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions

Current through Reg. 50, No. 138; July 16, 2024
(1) An enhanced
				zip code method is a method of assigning service addresses to local taxing
				jurisdictions based on United States postal zip codes of at least nine
				digits.
(2) A communications
				services dealer may avoid liability as provided in Rule
				12A-19.070, F.A.C., for any
				additional local communications services tax, penalty, and interest resulting
				from errors in assigning service addresses to an incorrect local taxing
				jurisdiction when the correct local taxing jurisdiction has a higher local tax
				rate by employing an enhanced zip code method only if the requirements of this
				rule are satisfied.
(3)
(a) When the area covered by the enhanced zip
				code is not entirely located within the same local taxing jurisdiction as the
				post office, dealers or vendors providing databases are not permitted to
				presume that all service addresses within the enhanced zip code are sitused to
				the same local taxing jurisdiction. In some cases, the area included in an
				enhanced zip code overlaps local jurisdictional boundaries or is outside the
				local taxing jurisdiction where the post office to which a zip code is assigned
				is located. In addition, a dealer may provide services to customer service
				addresses for which an enhanced zip code is not available, because the service
				address is in a rural area or is without postal delivery. The dealer or the
				vendor must use a reasonable methodology that accurately assigns service
				addresses to the correct local taxing jurisdictions in such circumstances. The
				dealer or vendor will be considered to have used a reasonable methodology if it
				relies on information obtained from one or more of the following sources:
1. The Address/Jurisdiction Database,
				described in Rule 12A-19.071, F.A.C.;
2. A database that has been certified by the
				Department as provided in Rule
				12A-19.072, F.A.C.;
3. Representatives of relevant local taxing
				jurisdictions whose responsibilities entail knowledge of the location of
				addresses as within or without their jurisdictions;
4. The United States Census Bureau;
				or
5. The United States Postal
				Service.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.080 - Distribution Adjustments Resulting from Misallocation of Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) The purpose of this rule is to establish
				procedures when the Department determines that misallocations of communications
				services taxes require adjustments to distributions of the taxes. This
				determination will occur annually, with the adjustment cycle running from
				February 1 through January 31 of the subsequent year.
(2) DEFINITIONS: For purposes of this rule,
				the following terms are defined:
(a)
				"Distribution adjustments" are the reallocation of tax between local taxing
				jurisdictions or reallocation of tax distributed incorrectly to either the
				state, gross receipts or local portion of Communications Services Tax. This
				reallocation may be the result of incorrect local jurisdictional situsing,
				misapplication of tax on the return, or other filing errors causing tax
				misallocation.
(b) "Situsing" is
				the assignment of a service address to a local taxing jurisdiction.
(c) A "completed audit" is as an audit that
				has been paid and all formal or informal protest rights have been exercised or
				expired.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-19 - COMMUNICATIONS SERVICES TAX › Section 12A-19.100 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The Department employs the following
				public-use forms and instructions in the administration of Chapter 202, F.S.,
				Communications Services Tax, and in the administration of the Department's
				electronic Address/Jurisdiction Database created pursuant to Sections
				175.1015 and
				185.085, F.S. These forms are
				hereby incorporated by reference in this rule.
(b) Copies of these forms are available,
				without cost, by one or more of the following methods:
1) downloading the form 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,
				Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112.
				Persons with hearing or speech impairments may call the Department's TDD at
				1(800)367-8331 or (850)922-1115.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER22 - Emergency Rule for Year 2023 › Section 12AER22-5 - Sales Tax Exemption for ENERGY STAR Appliances During the Period of July 1, 2022, through June 30, 2023

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Definitions. For purposes of this rule, the following definitions apply:
(a) "Energy Star" means a product that is
				designated by the US Environmental Protection Agency and the US Department of
				Energy as meeting or exceeding each agency's requirements under the ENERGY STAR
				program and is affixed with an ENERGY STAR label.
(b) "Exemption period" means the period from
				July 1, 2022, through June 30, 2023.
(c) "Remote sale" means a retail sale of
				tangible personal property ordered by mail, telephone, the Internet, or other
				means of communication from a person who receives the order outside of this
				state and transports the property or causes the property to be transported from
				any jurisdiction, including this state, to a location in this state. For
				purposes of this emergency rule, tangible personal property delivered to a
				location within this state is presumed to be used, consumed, distributed, or
				stored to be used or consumed in this state.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER22 - Emergency Rule for Year 2023 › Section 12AER22-6 - Sales Tax Exemption for Children's Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For purposes of this rule,
				the following definitions apply:
(a)
1. "Clothing" and "apparel" means any article
				of clothing or wearing apparel intended to be worn on or about the human
				body.
2. "Clothing" and "apparel"
				do not include watches, watchbands, jewelry, umbrellas, and
				handkerchiefs.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER22 - Emergency Rule for Year 2023 › Section 12AER22-7 - Sales Tax Exemption for Impact-Resistant Windows, Impact-Resistant Doors, and Impact-Resistant Garage Doors During the Period of July 1, 2022, through June 30, 2024

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions.
				For purposes of this rule, the following definitions apply:
(a) "Exemption period" means the period from
				July 1, 2022, through June 30, 2024.
(b) "Impact-resistant window,"
				"impact-resistant door," and "impact-resistant garage door" means a window,
				door, or garage door labeled as impact resistant or has an impact-resistance
				rating.
(c) "Remote sale" means a
				retail sale of tangible personal property ordered by mail, telephone, the
				Internet, or other means of communication from a person who receives the order
				outside of this state and transports the property or causes the property to be
				transported from any jurisdiction, including this state, to a location in this
				state. For purposes of this emergency rule, tangible personal property
				delivered to a location within this state is presumed to be used, consumed,
				distributed, or stored to be used or consumed in this
				state.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER23 - Emergency Rule for Year 2023 › Section 12AER23-3 - 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 12AER23 - Emergency Rule for Year 2023 › Section 12AER23-4 - Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The sale, rental, lease, use,
				consumption, repair, including the sale of replacement parts and accessories,
				or storage for use of power farm equipment or irrigation equipment is exempt.
				To qualify for this exemption, the power farm equipment or irrigation equipment
				must be used exclusively on a farm or in a forest in the agricultural
				production of crops or products as produced by those agricultural industries
				included in Sections 570.02(1) and
				581.217, F.S., or for fire
				prevention and suppression work with respect to such crops or products. Power
				farm equipment that is not purchased, leased, or rented for exclusive use in
				the agricultural production of agricultural products, or for fire prevention or
				suppression work with respect to such crops or products, does not qualify for
				exemption. This exemption is not forfeited by moving qualifying power farm
				equipment between farms or forests.
(b) The exemption will not be allowed unless
				the purchaser furnishes the seller a written certificate that the purchased
				items qualify for the exemption under Section
				212.08(3), F.S.
				The format of a suggested certificate is contained in subsection (10) of this
				rule.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER23 - Emergency Rule for Year 2023 › Section 12AER23-5 - 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 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 12AER23 - Emergency Rule for Year 2023 › Section 12AER23-17 - Florida Farm Tax Exempt Agricultural Materials Card

Current through Reg. 50, No. 138; July 16, 2024
(1) For purposes of
				this rule, a "qualified farmer" means a farmer, as defined in section
				212.02(28),
				F.S., whose property has been classified as agricultural pursuant to section
				193.461, F.S., or who has
				implemented agricultural best management practices adopted by the Department of
				Agriculture and Consumer Services pursuant to section 403.067(7)(c)2., F.S., on
				property the farmer owns or leases.
(2)
(a) Any
				qualified farmer in Florida desiring to obtain a Florida Farm Tax Exempt
				Agricultural Materials (TEAM) Card, hereafter referred to as "TEAM Card," must
				complete the Application for Florida Farm Tax Exempt Agricultural Materials
				(TEAM) Card (Form DR-1TEAM, herein incorporated by reference). Form DR-1TEAM is
				available from the Department of Revenue at floridarevenue.com/forms. The
				applicant farmer must indicate whether they qualify as a farmer who owns real
				property classified as agricultural pursuant to section
				193.461, F.S., or they qualify
				as a farmer who has enrolled in and implemented best management practices
				adopted by the Department of Agriculture and Consumer Services pursuant to
				section 403.067(7)(c)2., F.S. on land owned or leased by the farmer.
(b) The Department of Agriculture and
				Consumer Services will issue a TEAM Card to applicants approved by the
				Department of Revenue.
(c) The TEAM
				Card will be valid for five years from the date of issuance.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER24 - Emergency Rule for Year 2024 › Section 12AER24-6 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1) The following
				public use forms and instructions are employed by the Department in its
				dealings with the public related to the administration of Chapter 212, F.S.
				These forms are hereby incorporated by reference in this rule.
(a) Copies of these forms, except those
				denoted by an asterisk (*), are available, without cost, by one or more of the
				following methods:
1) downloading the form
				from the Department'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,
				Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112.
				Persons with hearing or speech impairments may call the Florida Relay Service
				at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER24 - Emergency Rule for Year 2024 › Section 12AER24-7 - Aircraft, Boats, Motor Vehicles, and Mobile Homes

Current through Reg. 50, No. 138; July 16, 2024
(1) SCOPE. This rule is intended to provide
				guidelines regarding the application of surtaxes imposed on the sale, purchase,
				or transfer of title of any aircraft, boat, mobile home, motor vehicle, or
				other vehicle subject to the discretionary sales surtax imposed under Sections
				212.054 and
				212.055, F.S.
(2) TITLE CERTIFICATE, LICENSE, OR
				REGISTRATION.
(a) No title certificate may be
				issued on any aircraft, boat, mobile home, motor vehicle, or other vehicle, or,
				if no title certificate is required by law, no license or registration may be
				issued for any aircraft, boat, mobile home, motor vehicle, or other vehicle by
				any state agency unless there is filed with the application for title
				certificate or license or registration a receipt evidencing the payment of the
				applicable surtax issued by:
1. Any authorized
				aircraft, boat, mobile home, or motor vehicle dealer;
2. Any County Tax Collector;
3. Any licensed Private Tag Agency;
4. The Department of Highway Safety and Motor
				Vehicles; or
5. The Department of
				Revenue or its designated agents.