Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0911 - Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope of
				Rule. This rule is intended to provide guidelines regarding the authority to
				self-accrue sales and use tax, as provided in Section
				212.183, F.S. This rule is also
				intended to provide guidelines regarding the authority granted by Section
				212.18(3)(a),
				F.S., to dealers that use independent sellers or distributors regarding
				procedures for remitting tax directly to the Department on the retail sales
				price charged to the ultimate consumer.
(2) Self-accrual authorization.
(a) The Department will authorize dealers to
				assume the obligation of self-accruing and remitting tax directly to the
				Department for the following purposes:
1. The
				apportionment of sales tax by eligible air carriers provided in Section
				212.0598, F.S.
2. The partial exemption provided in Section
				212.08(9)(a),
				F.S., for railroad rolling stock, and parts thereof, used to transport persons
				or property for hire in interstate or foreign commerce and the partial
				exemption provided in Section 212.08(4)(a)2., F.S., for fuel used in railroad
				locomotives. See Rule
				12A-1.064, F.A.C.
3. The partial exemption provided in Section
				212.08(9)(b),
				F.S., for motor vehicles, and parts thereof, used to transport persons or
				property for hire in interstate or foreign commerce. See Rule
				12A-1.064, F.A.C.
4. The partial exemption provided in Section
				212.08(8),
				F.S., for vessels, and parts thereof, used to transport persons or property for
				hire in interstate or foreign commerce or for commercial fishing purposes and
				the partial exemption provided in Section 212.08(4)(a)2., F.S., for fuel used
				in such vessels. See Rule
				12A-1.0641, F.A.C.
5. The purchase of tangible personal property
				by dealers who annually purchase in excess of $10 million of taxable tangible
				personal property in any county for the dealer's own use.
6. The purchase of tangible personal property
				by dealers who annually purchase at least $100, 000 of taxable tangible
				personal property, including maintenance and repairs for the dealer's own use,
				and the taxable status of the property will be known only when the dealer uses
				the property. For example, dealers whose normal trade or business
				characteristics require them to purchase property, maintenance, or repairs that
				will either become a component part of a product manufactured for sale or will
				be used and consumed by the dealer will know the taxable status of the property
				only when the property is used.
7.
				The purchase of promotional materials, as defined in Section
				212.06(11)(b),
				F.S., by dealers who are unable to determine at the time of purchase whether
				the promotional materials used to promote subscriptions to publications will be
				used in Florida or exported from Florida. The seller of subscriptions to
				publications promoted by the promotional materials must be a registered dealer
				who is remitting sales tax to the Department on publications sold in Florida.
				The dealer purchasing and distributing the promotional materials and the seller
				of the promoted subscriptions to publications sold in Florida are not required
				to be the same entity.
8. The lease
				or license to use real property subject to the tax imposed by Section
				212.031, F.S., from independent
				owners or lessors of real property by dealers who are required to remit sales
				tax electronically under Section
				213.755, F.S.
9. The lease of or license to use real
				property subject to the tax imposed by Section
				212.031, F.S., by a dealer who
				leases or obtains licenses to use real property from a number of independent
				property owners who, except for the lease or license to the dealer, would not
				be required to register as dealers engaged in the business of leasing real
				property.
10. The lease or license
				to use real property subject to the tax imposed by Section
				212.031, F.S., by operators of
				amusement machines or vending machines who lease or obtain licenses to use real
				property from property owners or lessors for the purpose of placing and
				operating an amusement or vending machine.