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-1.065 - Sales to Banks

Current through Reg. 50, No. 138; July 16, 2024
(1) Sales and
				rentals of tangible personal property to state and national banks are
				taxable.
(2) Motor vehicles
				purchased or rented by a state or national bank for the use of its officers and
				employees are taxable.
(3) The sale
				of repossessed tangible personal property by a bank to a consumer is taxable.
				The bank shall collect and remit sales tax on all such sales and, in the case
				of a motor vehicle, shall provide the purchaser with a receipt therefor which
				can be attached to the application for certificate of title as proof that tax
				has been paid on the purchase price. A bank is not liable for the collection of
				sales tax when it sells a repossessed automobile to a dealer for
				resale.
(4) The rental charge made
				by a bank on safety deposit boxes is exempt.
(5) The charge made by a bank for the use of
				depository bags is a service charge and is exempt.
(6) Imprinted (personalized) checks sold by a
				bank to its customers are taxable. When such bank issues five or ten checks a
				month to customers for a fixed charge which represents a service charge on
				their accounts, such charge is exempt.
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.05(1),
					 212.08(7)(v),
					 212.081(3)
					 FS.
New 10-7-68, Amended 2-8-69, 4-11-70, 6-16-72, Formerly
					 12A-1.65.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.066 - Auctioneers, Agents, Brokers and Factors

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Every agent, auctioneer, broker, or other person who is engaged in any business
				activity of making sales of tangible personal property with the object of
				private or public gain, benefit, or advantage, either direct or indirect, who
				sells at retail, or who offers for sale at retail, or who has in his possession
				for sale at retail, is required to register as a dealer under Chapter 212,
				F.S., and collect and remit any applicable tax on the total retail sales price
				of any taxable item of tangible personal property without any deduction for any
				expense, such as storage, commission, or repairs. It is immaterial that:
1. The auctioneer, broker, factor, or other
				person may not have possession of the tangible personal property;
2. The title to the tangible personal
				property cannot be transferred to the purchaser without further action on the
				part of the principal; or
3. The
				purchaser has disclosed the identity of the principal.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.067 - Pawnbrokers

Current through Reg. 50, No. 138; July 16, 2024
Pawnbrokers are primarily engaged in the business of lending
				  money and accepting tangible personal property as security. When unredeemed
				  articles are sold at retail by the pawnbrokers, such sales are taxable, and the
				  pawnbroker must collect and remit the tax thereon.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(2), (15),
					 (16),
					 212.05(1)(a)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly
					 12A-1.67.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.068 - Tire Recapping (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), (15)(a),
					 (16),
					 212.05(1)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.68, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.073 - Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The lease or rental of parking or storage
				spaces for motor vehicles in parking lots or garages is taxable.
(b) The lease or rental of docking or storage
				spaces for boats in boat docks or marinas is taxable.
(c) The lease or rental of tie-down or
				storage space for aircraft at airports is taxable.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.074 - Trade-Ins

Current through Reg. 50, No. 138; July 16, 2024
(1) Where used articles of tangible personal
				property, accepted and intended for resale, are taken in trade, or a series of
				trades, as a credit or part payment on the sale of new articles of tangible
				personal property, the tax levied by Chapter 212, F.S., shall be paid on the
				sales price of the new article of tangible personal property, less credit for
				the used article of tangible personal property taken in trade. A separate or
				independent sale of tangible personal property is not a trade-in, even if the
				proceeds from the sale are immediately applied by the seller to a purchase of
				new articles of tangible personal property.
(2) Where used articles of tangible personal
				property, accepted and intended for resale, are taken in trade, or a series of
				trades, as a credit or part payment on the sale of used articles, the tax
				levied by Chapter 212, F.S., shall be paid on the sales price of the used
				article of tangible personal property, less credit for the used articles of
				tangible personal property taken in trade. A separate or independent sale of
				tangible personal property is not a trade-in, even if the proceeds from the
				sale are immediately applied by the seller to a purchase of new articles of
				tangible personal property.
(3)
				When title or possession of tangible personal property is transferred for a
				consideration other than cash, the property transferred is taxable at its full
				retail value. See Section
				212.02(16),
				F.S. For example, a lumber dealer who trades some lumber for real property must
				collect tax from the former owner of the real property. If he fails to do so,
				he is liable for payment of the tax himself under Section
				212.07(2),
				F.S.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(15),
					 (16),
					 212.07(2), (3),
					 212.09
					 FS.
New 10-7-68, Amended 6-16-72, 12-11-74, Formerly 12A-1.74,
					 Amended 1-2-89, 7-20-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.075 - Deposits (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(15),
					 (16),
					 212.06(1)(a)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.75, Repealed
					 6-1-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.076 - Sales of Articles of Clothing, Clothing Accessories, and Jewelry

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				sale, rental, repair, or alteration of articles of clothing or clothing
				accessories is taxable. Any person engaged in the business of selling, renting,
				repairing, or altering clothing or clothing accessories must register as a
				dealer with the Department.
(b) The
				sale of military insignia and uniforms is subject to tax.
(c)
1. The
				total charge for repairing shoes is subject to tax.
2. The total charge for dyeing clothes or
				shoes is subject to tax.
(d) The tailor's charge for making a suit
				from the customer's goods is subject to tax.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.077 - Free Merchandise

Current through Reg. 50, No. 138; July 16, 2024
(1) Donations of
				taxable tangible personal property made to any person, to a federal or state
				governmental unit, or to any religious, educational or charitable institution
				are exempt; however, the donor is required to pay tax on the acquisition cost
				of the tangible personal property since the donor is the consumer thereof,
				unless the donor is an exempt entity under Chapter 212, F.S.
(2)
(a)
				Merchandise exchanged for radio or TV advertising time is taxable. Where the
				regular rates for the radio or TV time exceeds the retail selling price of the
				merchandise contributed, the tax is due on the retail value of the merchandise,
				and is collectible by the merchant purchasing the advertising time.
(b) Where the regular rate for advertising
				time is less than the selling price of the merchandise, but is equal to or
				greater than the merchant's cost, tax shall be computed on the value of the
				advertising time, and in no instance shall the tax be an amount less than the
				merchant's cost of such merchandise.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.080 - Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands

Current through Reg. 50, No. 138; July 16, 2024
(1) Operators of
				game concessions and other concessionaires who customarily award tangible
				personal property as prizes are the ultimate consumers of such property.
				Operators may pay tax on the cost price of such property or pay tax on 25
				percent of the gross receipts from all such concession activity.
(2)
(a)
				Concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters,
				and similar places of business where it is impracticable to separately state
				Florida tax on any charge ticket, sales slip, invoice, or other tangible
				evidence of sale, may calculate tax due by using a divisor of 1.0659 in
				counties that do not impose a discretionary sales surtax. To calculate the tax
				due, divide the total gross receipts by 1.0659 to compute taxable sales.
				Subtract taxable sales from the total gross receipts to compute the tax due.
				See Rule 12A-15.010, F.A.C., for divisors
				in counties imposing a discretionary sales surtax.
(b) Concessionaires at carnivals, fairs, and
				similar events that separately state Florida sales tax on their charge tickets,
				sales slips, invoices, or other tangible evidence of sale must remit to the
				state the amount of tax collected and due on their
				sales.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.081 - Consignment Sales

Current through Reg. 50, No. 138; July 16, 2024
Where merchandise is delivered to a dealer on a consignment
				  basis, the tax shall be collected and remitted by the consignee, not the
				  consignor.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(15),
					 212.05(1)
					 FS.
New 10-7-68, Amended 6-16-72, Formerly
					 12A-1.81.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.085 - Exemption for Qualified Production Companies

Current through Reg. 50, No. 138; July 16, 2024
(1) For purposes of this rule, a "qualified
				production company" means any company engaged in this state in the production
				of motion pictures, made-for-TV motion pictures, television series, commercial
				advertising, music videos, or sound recordings that has been approved by the
				Office of Film and Entertainment and has obtained a Certificate of Exemption
				for Entertainment Industry Qualified Production Company (Form DR-231,
				incorporated by reference in Rule
				12A-1.097, F.A.C.) from the
				Department.
(2)
(a) Any production company conducting motion
				picture, television or sound recording business in this state desiring to
				obtain a Certificate of Exemption for Entertainment Industry Qualified
				Production Company from the Department must:
1. Complete the Entertainment Industry Tax
				Exemption Application at filminflorida.com; and,
2. Provide documentation sufficient to
				substantiate the applicant's claim for qualification as a production company
				pursuant to Section 288.1258,
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.087 - 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 12A-1 - SALES AND USE TAX › Section 12A-1.089 - Gift Certificates

Current through Reg. 50, No. 138; July 16, 2024
The sale of a gift certificate is not taxable. When the owner
				  of a gift certificate redeems it for tangible personal property, or a part
				  thereof, the transaction is taxable as a sale. For example, if the owner of a
				  gift certificate valued at $25 purchases a $15 pair of shoes, tax of 90 cents
				  must be collected by the dealer and remitted to the Department of
				  Revenue.
Cross Reference - Rules
				  12A-1.004 and
				  12A-1.076,
				  F.A.C.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(19),
					 212.05(1),
					 212.06(1),
					 212.21(2)
					 FS.
New 10-7-68, Amended 6-16-72, 7-20-82, Formerly 12A-1.89,
					 Amended 12-13-88.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.090 - Tax Liens, Garnishment and Jeopardy Assessments (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 95.091,
					 212.04(4), (6),
					 (7),
					 212.07(3),
					 212.10(3),
					 212.14(1), (6),
					 212.15(1), (2), (3),
					 (4),
					 212.151,
					 213.67(2),
					 213.756
					 FS.
New 10-7-68, Amended 6-16-72, 8-23-77, 6-3-80, 4-29-85,
					 Formerly 12A-1.90, Repealed 3-12-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.091 - Use Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) The Florida
				Sales and Use Tax Act imposes a tax on the use, consumption, distribution, and
				storage for use or consumption in this state of tangible personal property
				purchased in such manner that the sales tax would not be applicable at the time
				of purchase.
(2)
(a) The use tax applies to the use in this
				state of tangible personal property purchased outside Florida which would have
				been subject to the sales tax if purchased from a Florida dealer; provided,
				however, that it shall be presumed that tangible personal property used in
				other states, territories of the United States, or the District of Columbia for
				six (6) months or longer under conditions which would lawfully give rise to the
				taxing jurisdiction of another state, territory of the United States, or
				District of Columbia before being imported into this state was not purchased
				for use in this state. For purposes of the presumption set forth herein, it
				shall be necessary only that the tangible personal property was used under
				conditions which would allow such other state, territory of the United States,
				or District of Columbia to impose a sales or use tax on the sale or use of that
				property regardless of whether any such tax was actually imposed or
				paid.
(b) The rental or lease of
				tangible personal property which is used or stored in this state shall be
				taxable without regard to its prior use or tax paid on purchase outside this
				state.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.097 - 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 12A-1 - SALES AND USE TAX › Section 12A-1.102 - Electrical Energy Used in an Enterprise Zone (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.08(15)(d),
					 212.17(6),
					 213.18(2),
					 213.06(1) FS.
					 Law Implemented 120.55(1)(a)4.,
					 166.231,
					 212.02(5),
					 212.05(1),
					 212.08(5)(h),
					 (15),
					 212.12(2)(a),
					 (3),
					 212.15(2),
					 213.29,
					 290.0055,
					 290.0065
					 FS.
New 6-10-87, Amended 1-2-89, 8-10-92, 10-19-94, Repealed
					 1-3-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.103 - Remote Sales; Marketplaces

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Definitions.
(a) A "marketplace" means any
				physical place or electronic medium through which tangible personal property is
				offered for sale.
(b) A
				"marketplace provider" means a person who facilitates a retail sale by a
				marketplace seller by listing or advertising for sale by the marketplace seller
				tangible personal property in a marketplace and who directly, or indirectly
				through agreements or arrangements with third parties, collects payment from
				the customer and transmits all or part of the payment to the marketplace
				seller, regardless of whether the marketplace provider receives compensation or
				other consideration in exchange for its services.
(c) A "marketplace seller" means a person who
				has an agreement with a marketplace provider that is a Florida dealer and who
				makes retail sales of tangible personal property through a marketplace owned,
				operated, or controlled by the marketplace provider.
(d) A "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 paragraph, tangible personal property delivered to a location
				within this state is presumed to be used, consumed, distributed, or stored to
				be used or consumed in this state.
(e) A "remote seller" means a person who
				makes a substantial number of remote sales outside of a marketplace.
				Marketplace providers and marketplace sellers who make a substantial number of
				remote sales outside of a marketplace are considered remote sellers.
(f) A "substantial number of remote sales"
				means any number of taxable remote sales in the previous calendar year in which
				the sum of the sales prices, as defined in Section
				212.02(16),
				F.S., exceeded $100, 000.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.104 - Sales of Property to be Transported to a Cooperating State (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 212.06(3)(b)2.,
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.06(3)
					 FS.
New 12-8-87, Amended 12-31-20, Repealed
					 6-14-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.106 - Space Activities (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 206.42(4),
					 212.02(23),
					 (24),
					 212.08(16)
					 FS.
New 2-28-90, Repealed
					 3-20-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.107 - Community Contribution Tax Credit

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Who May Claim the Community Contribution Tax Credit.
(a) Any taxpayer who received prior approval
				from the Florida Department of Commerce, Division of Strategic Business
				Development for a community contribution to any revitalization project
				undertaken by an eligible sponsor will be allowed a credit of 50 percent of the
				value of the contribution. The total annual credit for each taxpayer, applied
				against state sales and use tax is limited to $200, 000. Taxpayers who elect to
				claim the credit against state sales and use tax are ineligible to claim the
				credit against corporate income tax or insurance premium tax.
(b) Valuation of the Credit.
1. The valuation of the contribution
				determined by the Florida Department of Commerce will be used in the
				computation of the credit.
2. A
				contribution of more than $400, 000 may be made in a tax year. However, the
				credit received for any contribution may not exceed the $200, 000 annual credit
				limitation.
(c) When to
				Claim the Credit. The credit must be claimed as a refund of sales and use tax
				reported on returns and remitted to the Department within the 12 months
				preceding the date of the application for refund. If a taxpayer is unable to
				fully utilize the amount of credit granted in a year due to insufficient tax
				payments during the 12-month period preceding the granting of the credit, the
				unused amount may be carried forward for a period not to exceed 3 years and may
				be included in an application for refund filed during those years.
(d) Forms Required. Taxpayers claiming the
				credit must file an Application for Refund-Sales and Use Tax (Form DR-26S) with
				a copy of the letter issued to the taxpayer by the Florida Department of
				Commerce authorizing the taxpayer to claim the credit. The applicant is
				responsible for submitting to the Department of Revenue an Application for
				Refund-Sales and Use Tax (Form DR-26S) and a copy of the donation approval
				letter issued by the Florida Department of Commerce. Only one application may
				be submitted in any 12-month period.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.108 - Exemption for Data Center Property

Current through Reg. 50, No. 138; July 16, 2024
(1)
				The sale of "data center property, " as defined in Section 212.08(5)(s)1.d.,
				F.S., is exempt from sales tax when the following requirements will be met:
(a) The facility meets the definition of
				"data center, " as provided in Section 212.08(5)(s)1.c., F.S.;
(b) The data center's owners and tenants have
				made a cumulative, minimum capital investment, after July 1, 2017, of $150
				million for the data center, excluding any expenses incurred in the acquisition
				of property operating as a data center in the six months prior to the
				acquisition.
(c) The data center
				must have a critical IT load of 15 megawatts or higher; and,
(d) Each individual owner or tenant within
				the data center must have a dedicated critical IT load of 1 megawatt or higher;
				and,
(e) Each of the above
				requirements is met within 5 years after the commencement of the construction
				of the data center.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.109 - Florida Sales Tax Credit Scholarship Program for Commercial Rental Property

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions. For
				purpose of this rule, the following terms mean:
(a) "Allocation" means the amount of program
				funds allocated by the Department to a tenant for monetary contributions to be
				made to an organization during a state fiscal year.
(b) "Contribution" means a monetary
				contribution, as defined in Section
				212.099, F.S., from an eligible
				business to an eligible nonprofit scholarship-funding organization to be used
				under the Florida Tax Credit Scholarship Program established under Section
				1002.395, F.S.
(c) "Credit" means an allocation for which a
				contribution to an organization has been made and is eligible to be taken by a
				tenant against the state tax due under Section
				212.031, F.S.
(d) "Dealer" means the person who is
				registered under Rule
				12A-1.060, F.A.C., to collect
				the tax due on the rent or license fee from a tenant. For purposes of this
				program, the term "landlord" will be used to refer to the dealer.
(e) "Department" means the Florida Department
				of Revenue.
(f) "Eligible business"
				means a person occupying, using, or entitled to the use of any property for
				which the rent or license fee is subject to taxation under Section
				212.031, F.S. For purposes of
				this program, the term "tenant" will be used to refer to the eligible
				business.
(g) "Eligible nonprofit
				scholarship-funding organization" or "organization" has the same meaning as
				provided in Section 1002.395(2)(f),
				F.S.
(h) "Program" means the
				Florida Tax Credit Scholarship Program for Commercial Rental Property under
				Section 212.099, F.S.
(i) "State fiscal year" means the annual
				period beginning July 1 through June 30 of the following year.
(j) "Tax credit cap" means the maximum annual
				tax credit amount the Department is authorized by law to
				allocate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.110 - Hope Scholarship Program

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Definitions. For purpose of this rule, the following terms mean:
(a) "Contribution" means a monetary
				contribution from a person purchasing a motor vehicle from a dealer, or
				registering a motor vehicle purchased from someone other than a dealer, to an
				eligible nonprofit scholarship-funding organization as provided under the Hope
				Scholarship Program.
(b)
				"Department" means the Florida Department of Revenue.
(c) "Eligible nonprofit scholarship-funding
				organization" or "organization" has the same meaning as provided in Section
				1002.40(2)(e),
				F.S.
(d) "Motor vehicle" has the
				same meaning as provided in Section
				1002.40(2)(g),
				F.S.
(e) "Program" means the Hope
				Scholarship Program under Section
				1002.40,
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.111 - Department of Revenue Electronic Database

Current through Reg. 50, No. 138; July 16, 2024
(1) Florida's Address/Jurisdiction Database.
(a) The Department maintains an electronic
				database that assigns addresses to counties in a format that satisfies the
				requirements of Section
				212.181, F.S. The electronic
				database, referred to as Florida's Address/Jurisdiction Database, is maintained
				on the Department's website at pointmatch.floridarevenue.com.
1. For each certificate of registration
				issued by the Department, the place of business will be assigned to a county
				based on the location address provided by the business at the time of
				registration or when the Department is notified of a change in a business
				location address.
2. Submissions
				made by counties that impose a tourist development tax in a subcounty special
				district, which is then remitted to the Department, must identify the subcounty
				special district addresses to which the tourist development tax
				applies.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.116 - 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-1 TEAM, incorporated by reference in Rule
				12A-1.097, F.A.C.). 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 12A-3 - TOURIST DEVELOPMENT TAX › Section 12A-3.001 - Scope of Rules; Imposition of the Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 125.0104(3)(k),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 125.0104,
					 125.0108,
					 212.03(1), (2), (3), (4), (5),
					 (7)
					 FS.
New 3-27-78, Amended 4-16-78, 11-13-78, 5-28-85, Formerly
					 12A-3.01, Amended 7-29-91, 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-3 - TOURIST DEVELOPMENT TAX › Section 12A-3.002 - Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 125.0104(3)(k),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 125.0104,
					 212.03(1), (2), (3), (4), (5),
					 (7)
					 FS.
New 3-27-78, Amended 5-28-85, Formerly 12A-3.02, Amended
					 11-30-97, Repealed 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-3 - TOURIST DEVELOPMENT TAX › Section 12A-3.006 - Rents Involving Fractions of a Dollar; Computation of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 125.0104(3)(k),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 125.0104,
					 125.0108,
					 212.03(1), (2), (3), (4), (5),
					 (7)
					 FS.
New 3-27-78, Amended 5-28-85, Formerly 12A-3.06, Amended
					 7-29-91, 3-21-95, 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-8 - DADE COUNTY CONVENTION DEVELOPMENT TAX › Section 12A-8.001 - Scope of Rules; Imposition of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.0305(3)(f),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.03(1), (2), (3), (4), (5),
					 (7),
					 212.0305
					 FS.
New 5-28-85, Formerly 12A-8.01, Amended 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-8 - DADE COUNTY CONVENTION DEVELOPMENT TAX › Section 12A-8.002 - Rate of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.0305(3)(f),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.03(1), (2), (3), (4), (5),
					 (7),
					 212.0305
					 FS.
New 5-28-85, Formerly 12A-8.02, Amended 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-9 - DUVAL COUNTY CONVENTION DEVELOPMENT TAX › Section 12A-9.001 - Scope of Rules; Imposition of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.0305(3)(f),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.03(1), (2), (3), (4), (5),
					 (7),
					 212.0305
					 FS.
New 5-28-85, Formerly 12A-9.01, Amended 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-9 - DUVAL COUNTY CONVENTION DEVELOPMENT TAX › Section 12A-9.002 - Rate of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.0305(3)(f),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.03(1), (2), (3), (4), (5),
					 (7),
					 212.0305
					 FS.
New 5-28-85, Formerly 12A-9.02, Amended 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-10 - VOLUSIA COUNTY CONVENTION DEVELOPMENT TAXES › Section 12A-10.001 - Scope of Rules; Imposition of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.0305(3)(f),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.03(1), (2), (3), (4), (5),
					 (7),
					 212.0305
					 FS.
New 5-28-85, Formerly 12A-10.01, Amended 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-10 - VOLUSIA COUNTY CONVENTION DEVELOPMENT TAXES › Section 12A-10.002 - Rate of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.0305(3)(f),
					 212.17(6),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.03(1), (2), (3), (4), (5),
					 (7),
					 212.0305
					 FS.
New 5-28-85, Formerly 12A-10.02, Amended 11-30-97, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-12 - SOLID WASTE FEES › Section 12A-12.001 - New Tire Fee

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Section
				403.718, F.S., imposes a fee at
				the rate of $1 for each new motor vehicle tire sold at retail in this
				state.
(b) The fee is imposed upon
				the dealer selling the new motor vehicle tire and not upon the
				purchaser.
(c) The fee is
				applicable even when the sale of a new motor vehicle tire is to any
				governmental agency or any organization that holds a Florida Consumer's
				Certificate of Exemption.
(d) The
				fee is required to be stated separately on the sales invoice or other tangible
				evidence of sale given to the purchaser.
(e) The fee is to be included in the price
				upon which sales or use tax or any other tax imposed by Chapter 212, F.S., is
				computed, even though the fee is listed as a separate item on the
				invoice.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-12 - SOLID WASTE FEES › Section 12A-12.0011 - Battery Fee

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Section
				403.7185, F.S., imposes a fee at
				the rate of $1.50 for each new or remanufactured lead-acid battery sold at
				retail in this state.
(b) The fee
				is imposed upon the dealer selling the new or remanufactured lead-acid battery
				and not upon the purchaser.
(c) The
				fee is applicable even when the sale of a new or remanufactured lead-acid
				battery is to any governmental agency or any organization that holds a Florida
				Consumer's Certificate of Exemption.
(d) The dealer is not required to state the
				fee separately on the invoice to the purchaser. However, if the fee is
				separately stated on the invoice, the fee must be included in the price upon
				which any tax imposed by Chapter 212, F.S., is computed.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-12 - SOLID WASTE FEES › Section 12A-12.002 - Newprint Fee (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 403.7195(2)(b)
					 FS. Law Implemented 403.7195
					 FS.
New 1-2-89, Amended 11-29-89, 3-17-93, 4-12-94, Repealed
					 3-20-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-12 - SOLID WASTE FEES › Section 12A-12.003 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Every person desiring to engage in or conduct business in this state of making
				retail sales of new motor vehicle tires or lead-acid batteries must register
				with the Department of Revenue and obtain a certificate of registration for
				each place of business. Dealers who hold a valid certificate of registration,
				who at the time of registration for purposes of sales and use tax were not
				engaged in or conducting such business, are required to change their
				registration with the Department and register their new tax obligation at each
				existing place of business.
(b)
				Registration with the Department for purposes of making retail sales of new
				motor vehicle tires or lead-acid batteries 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 registration form.
(c) A separate application is required for
				each place of business. If a business previously submitted Form DR-1 to the
				Department and holds an active certificate of registration or reemployment tax
				account, the business may use an Application for Registered Businesses to Add a
				New Florida Location (Form DR-1A, incorporated by reference in Rule
				12A-1.097, F.A.C.) in the
				following circumstances:
1. To register an
				additional business location, or
2.
				To update a registered location that has moved from one Florida county to
				another.
(d) Each
				application submitted to the Department must contain sufficient information to
				facilitate the processing of the application.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-12 - SOLID WASTE FEES › Section 12A-12.005 - Records and Auditing Requirements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 403.718(3)(b),
					 403.7185(3)(b),
					 403.7195(2)(b)
					 FS. Law Implemented 95.091(3)(a),
					 403.718,
					 403.7185,
					 403.7195
					 FS.
New 1-2-89, Repealed
					 4-2-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-12 - SOLID WASTE FEES › Section 12A-12.007 - General Administrative Procedures (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 403.718(3)(b),
					 403.7185(3)(b),
					 403.7195(2)(b)
					 FS. Law Implemented 403.718(3)(a),
					 403.7185(3)(a),
					 403.7195(2)(a)
					 FS.
New 1-2-89, Amended 10-16-89, Repealed
					 4-2-00.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-13 - FEE ON THE SALE OR LEASE OF MOTOR VEHICLES › Section 12A-13.001 - Scope of Rules (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 681.102(14),
					 681.117
					 FS.
New 4-5-89, Amended 5-4-03, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-13 - FEE ON THE SALE OR LEASE OF MOTOR VEHICLES › Section 12A-13.002 - Collection and Remittance of Fee

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Each motor vehicle dealer licensed under Section
				320.27, F.S., and each person
				engaged in the business of leasing motor vehicles, is required to collect a $2
				fee from the consumer at the consummation of the sale of a motor vehicle or at
				the time of entry into a lease agreement for a motor vehicle. The term "motor
				vehicle" means those motor vehicles as defined in Section
				681.102(14),
				F.S.
(2) All fees collected for
				motor vehicles that are titled and registered in this state must be remitted to
				the county tax collector or private tag agency.
(a) Each county tax collector is required to
				file a Motor Vehicle Warranty Remittance Fee Report (Form DR-35) and remit such
				fees to the Department at or within the time or times prescribed in Section
				219.07, F.S.
(b) Each private tag agent is required to
				file a Motor Vehicle Warranty Remittance Fee Report (Form DR-35) and remit such
				fees to the Department at or within the times the private tag agent's sales and
				use tax and return is due. See Rule
				12A-1.056,
				F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-13 - FEE ON THE SALE OR LEASE OF MOTOR VEHICLES › Section 12A-13.003 - Distribution of Fees Remitted to the Department of Revenue (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 681.117
					 FS.
New 4-5-89,Repealed
					 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-14 - APALACHICOLA BAY OYSTER SURCHARGE › Section 12A-14.001 - Oyster Surcharge (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 370.07(3)(g)
					 FS. Law Implemented 370.07(3)
					 FS.
New 10-16-89, Amended 3-20-96, Repealed
					 4-5-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-14 - APALACHICOLA BAY OYSTER SURCHARGE › Section 12A-14.002 - Reporting and Remitting the Surcharge (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.17(6),
					 212.18(2),
					 213.06(1),
					 370.07(3) FS.
					 Law Implemented 212.12(2),
					 213.235,
					 213.755,
					 370.07(3)
					 FS.
New 10-16-89, Amended 3-21-95, 3-20-96, 4-2-00, 9-28-04,
					 Repealed 4-5-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-14 - APALACHICOLA BAY OYSTER SURCHARGE › Section 12A-14.003 - Records and Auditing Requirements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 212.17(6), 212.18(2), 213.06(1)
					 370.07(3)(c)
					 FS. Law Implemented 95.091(3),
					 212.13(2)(5),
					 212.14,
					 212.15,
					 213.29,
					 370.07(3)(c),
					 (g) FS., s. 16, Chapter 99-208,
					 L.O.F.
New 10-16-89, Amended 4-2-00, Repealed
					 4-5-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.001 - Scope of Rules

Current through Reg. 50, No. 138; July 16, 2024
(1) For the purpose
				of administering the Discretionary Sales Surtax (referred to as the Surtax, or
				Tax), all rules relating to Sales and Use Tax (chapter 12A-1, F.A.C.) shall
				apply to the Surtax, except in those situations where rules relating to the
				Surtax have been issued to clarify specific statutory provisions.
(2) The list of counties levying the surtax
				is subject to frequent revision. An up-to-date listing of counties levying the
				surtax is available, without cost, by one or more of the following methods:
1) downloading Form DR-15DSS, Discretionary
				Sales Surtax information, updated annually, from the Department's website at
				floridarevenue.com/taxes/rates; or,
2) writing the Florida Department of Revenue,
				Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee,
				Florida 32399-0112. Persons with hearing or speech impairments may call the
				Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771
				(TTY).
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.002 - Surtax Brackets (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 212.12(11),
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.054,
					 212.055,
					 212.12(9), (10),
					 (11)
					 FS.
New 12-11-89, Amended 8-10-92, 3-17-93, 12-13-94, 3-20-96,
					 6-19-01, 11-1-05, 6-1-09, Repealed
					 6-14-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-15 - DISCRETIONARY SALES SURTAX › Section 12A-15.003 - Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) SCOPE.
(a) Section
				212.054, F.S., provides for the
				imposition of discretionary sales surtaxes levied by a governing body of any
				county, as authorized in section
				212.055, F.S. This rule is
				intended to clarify the application of the surtaxes on admissions, sales and
				use of tangible personal property and services, leases, rentals, and licenses
				to use real property or transient accommodations, and other
				transactions.
(b) Rule
				12A-15.0035, F.A.C. (Aircraft,
				Boats, Motor Vehicles, and Mobile Homes), governs the imposition of surtax on
				the sale, lease, rental, and use of any aircraft or boat that is required to be
				registered, licensed, titled, or documented in this state or by the United
				States Government and any motor vehicle or mobile home of a class or type that
				is required to be registered in this state.