Fla. Admin. Code Ch. 12A-1 – Sales and Use Tax | Midpage

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Florida Administrative Code

Chapter 12A-1

Fla. Admin. Code Ch. 12A-1

Sales and Use Tax

12A-1.001Specific Exemptions 12A-1.0011Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations 12A-1.0015Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats 12A-1.005Admissions 12A-1.006Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property 12A-1.007Aircraft, Boats, Mobile Homes, and Motor Vehicles 12A-1.0071Boats Temporarily Docked in Florida 12A-1.008Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals 12A-1.009Receipts from Services Rendered for Exterminating and Pest Control 12A-1.0091Cleaning Services 12A-1.0092Detective, Burglar Protection, and Other Protection Services 12A-1.010Receipts from Sales by Barber Shops and Beauty Shops 12A-1.011Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice 12A-1.0115Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies.12A-1.012Repossessed Merchandise and Bad Debts 12A-1.014Refunds and Credits for Sales Tax Erroneously Paid 12A-1.016Sales; Installation Charges 12A-1.0161Sales and Use Tax on Services; Sale for Resale 12A-1.017Finance and Interest Charges and Carrying Charges on Installment Sales 12A-1.018Trade and Cash Discounts 12A-1.020Licensed Practitioners; Drugs, Medical Products and Supplies 12A-1.021Prosthetic and Orthopedic Appliances 12A-1.0215Veterinary Sales and Services 12A-1.022Federal Excise Taxes, Gross Receipts Tax, and Other Fees 12A-1.023Linen Supply 12A-1.024Fabrication of Tangible Personal Property for Others 12A-1.027Printing of Tangible Personal Property 12A-1.032Computer Software 12A-1.033Sales of Manuscripts 12A-1.034Promotional Materials Exported from this State 12A-1.035Funerals; Related Merchandise and Services 12A-1.036Furniture and Storage Warehousemen 12A-1.037Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services 12A-1.0371Sales of Coins, Currency, or Bullion 12A-1.038Consumer's Certificate of Exemption; Exemption Certificates 12A-1.039Sales for Resale 12A-1.040Containers and Other Packaging Materials; Gift Wrapping 12A-1.041Photographers and Photo Finishers; Sales by Public Officials of Public Records 12A-1.042Dry Cleaners and Laundries 12A-1.043Manufacturing 12A-1.044Vending Machines 12A-1.045Transportation Charges 12A-1.047Florists 12A-1.048Sale of Agricultural Products 12A-1.049Sales of Animals 12A-1.051Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property 12A-1.053Electric Power and Energy 12A-1.055Sale or Discontinuation of Business 12A-1.056Tax Due at Time of Sale; Tax Returns and Regulations 12A-1.057Alcoholic and Malt Beverages 12A-1.059Fuels 12A-1.060Registration 12A-1.061Rentals, Leases, and Licenses to Use Transient Accommodations 12A-1.0615Hotel Rewards Points Programs 12A-1.062Information Services 12A-1.063Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining 12A-1.064Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce 12A-1.0641Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes 12A-1.065Sales to Banks 12A-1.066Auctioneers, Agents, Brokers and Factors 12A-1.067Pawnbrokers 12A-1.071Rentals, Leases, or License to Use Tangible Personal Property 12A-1.072Advertising Agencies 12A-1.073Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage 12A-1.074Trade-Ins 12A-1.076Sales of Articles of Clothing, Clothing Accessories, and Jewelry 12A-1.077Free Merchandise 12A-1.080Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands 12A-1.081Consignment Sales 12A-1.085Exemption for Qualified Production Companies 12A-1.087Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 12A-1.089Gift Certificates 12A-1.091Use Tax 12A-1.0911Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors 12A-1.094Public Works Contracts 12A-1.096Industrial Machinery and Equipment for Use in a New or Expanding Business 12A-1.097Public Use Forms 12A-1.103Remote Sales; Marketplaces 12A-1.105Service Warranties 12A-1.107Community Contribution Tax Credit 12A-1.108Exemption for Data Center Property 12A-1.110Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program 12A-1.111Department of Revenue Electronic Database 12A-1.116Florida Farm Tax Exempt Agricultural Materials Card 12A-1.117Annual Back-to-School Sales Tax Holiday