Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.005 - Admissions

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Every person is exercising a taxable privilege when such person sells or
				receives anything of value by way of admissions, as defined in Section
				212.02(1),
				F.S., except those admissions that are specifically exempt. Such seller is
				required to collect tax on the sales price or actual value of such admissions
				pursuant to Section 212.04(1)(b),
				F.S. Tax due must be calculated using the rounding algorithm as provided in
				Section 212.12(10),
				F.S. The seller may apply the rounding algorithm to the aggregate tax amount
				computed on all taxable admissions on an invoice or to the taxable amount of
				each individual admission on the invoice.
(b) It is required that either:
1. The seller collecting the charge for an
				admission prominently display, at the box office or other place where the
				admission charge is collected, a sign or other easily read notice disclosing
				the price of the admission; or
2.
				The face of each ticket sold reflect the actual sales price of the
				admission.
(c)
1. The tax is due at the moment of the
				transaction, except when the tax is collected for admission to an event at a
				convention hall, exhibition hall, auditorium, stadium, theater, arena, civic
				center, performing arts center, or publicly owned recreational facility. Tax
				collected on such events is due to the Department on the first day of the month
				following the actual date of the event for which the admission is sold and
				becomes delinquent on the 21st day of that month. Therefore, tax collected on
				season and series tickets for events held in such facilities should be
				apportioned to each event in the season or series and remitted to the
				Department accordingly.
2. An agent
				who collects admissions on behalf of a principal may forward the collected tax
				funds to the principal to be remitted by the principal to the Department. Both
				the principal and agent can be held liable for any failure to timely remit such
				tax funds to the Department. An agent shall not, however, be liable for its
				principal's failure to timely remit tax funds to the Department if the agent
				has obtained the principal's active Florida sales tax number and has disclosed
				in writing to the principal that when such agent remits proceeds from the sale
				of an admission to the principal the proceeds may include amounts that
				represent admissions tax and that it is the principal's obligation to timely
				remit any taxes due and owing to the Department or other taxing
				authority.
3. When tickets or
				admissions are sold and not used but are instead returned to the seller, the
				seller shall credit or refund the sales tax to the purchaser. See Rule
				12A-1.014, F.A.C., for the
				methods the seller is to use to obtain a credit or refund.
4. A refundable deposit that is paid to
				reserve the right to purchase season tickets, box seats, or other admissions,
				that is recorded on the books of the seller as a liability, and that does not
				entitle the payer to the right to be admitted to the event or events, is not
				subject to tax. If the refundable deposit is applied to the purchase of the
				season tickets, box seats, or other admissions, tax is due to the Department as
				provided in this paragraph.
(d) Operators of traveling shows,
				exhibitions, amusements, circuses, carnivals, rodeos, and similar traveling
				events shall, upon request of an agent of the Department of Revenue, produce a
				cash receipt or similar documentation evidencing payment to the State of
				admission taxes due on any or all previous engagements in Florida during their
				current tour and an itinerary of future engagements in this State during the
				current year. The operator must document any performance in Florida that is
				sponsored by a not-for-profit entity that qualifies under the provisions of s.
				501(c)(3) of the United States Internal Revenue Code of 1986, as amended, for
				which the admission charges are exempt from tax.