Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.049 - Sales of Animals

Current through Reg. 50, No. 138; July 16, 2024
(1) Sales of
				livestock and poultry to consumers by any person other than a producer are
				taxable. However, gross proceeds derived from the sale in this state of
				livestock and poultry direct from the farm are exempt, provided that such sales
				are made directly by the producers. The producers shall be entitled to such
				exemptions although said livestock so sold in this state may have been
				registered with a breeders or registry association prior to such sale and
				although such sale takes place at a livestock show or race meeting, so long as
				the sale is made within this state by the original producer.
(2) For purposes of this rule, livestock
				includes all animals of the equine, bovine, or swine class, including goats,
				sheep, mules, horses, hogs, cattle, ostriches and other ratite species, and
				other grazing animals raised for commercial purposes. The term "livestock" also
				includes fish raised for commercial purposes.
(3) The sale of a race horse or a racing dog
				by its owner is exempt if the owner is also the breeder of the animal, even if
				the owner does not reside in this state. When the owner is not the breeder,
				such sales are subject to tax and the owner is required to register as a dealer
				and collect the applicable tax.
(4)
				The sale of race horses in this State is subject to tax. Tax is due on the
				claiming price of any horse that is claimed at any racing meet held in this
				State.
(5) Sales tax is required to
				be collected on the maximum amount for which a horse is sold at a claiming race
				one time only during the entire racing season that extends from the opening of
				the first track in this State in the fall through the closing of the last track
				in this State in the spring. To avoid a duplication of tax, officials of the
				various race tracks collect tax as required on such sales and furnish other
				tracks with accurate, detailed lists of the sales. The following example is
				intended to show how this works out in practice. A horse is sold in a claiming
				race for $5, 000 and later is sold in a claiming race for $6, 000. The tax
				would be collected on the first sale of $5, 000 and on the $1, 000, difference
				between the first and second sale. This track would forward a detailed list
				showing these sales to the next track. At another track, during the same racing
				season, the same horse is sold for $6, 000 at a claiming race and then at still
				another claiming race it is sold for $7, 000. No tax would be collected on the
				latter $6, 000, because tax had already been collected on that amount during
				the current season. However, tax is due on the additional $1, 000 realized from
				the sale at $7, 000.
(6) The sale
				of livestock for breeding purposes is exempt.
Rulemaking Authority
					 212.18(2),
					 213.06(1) FS.
					 Law Implemented 212.02(29),
					 212.07(5)(a), (b), (6),
					 (7),
					 212.08(7)(qq)
					 FS.
New 10-7-68, Amended 6-16-72, 9-28-78, 7-20-82, Formerly
					 12A-1.49, Amended 3-1-00.