1. (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.

2. (b) An agent, auctioneer, broker, or other person selling tangible personal property shall collect and remit the tax when title or possession of the property is transferred within this state notwithstanding the fact that the tangible personal property belongs to an out-of-state principal.

3. (c) The following words and terms, when used in this section, shall have the following meaning, unless the context clearly indicates otherwise:

   1. “Agent” is a person appointed by a principal or authorized to act for a principal in a transaction involving the sale of an item of tangible personal property.

   2. “Auctioneer” is a person subject to the licensing requirements of Chapter 468, F.S., who either owns an item of tangible personal property, or to whom an item of tangible personal property has been consigned or delivered, and who offers the item of tangible personal property for sale by competitive bid.

   3. “Broker” is a person who brings other people together to bargain the sale or purchase of an item of tangible personal property.

   4. “Factor” is a person who sells on consignment an item of tangible personal property belonging to a principal.

   5. “Principal” is a person who employs an agent, auctioneer, broker, factor, or other person to act in his or her behalf in negotiating with a purchaser for the sale of tangible personal property.

4. (2) (a) Auctioneers who conduct auctions exempt under Section 468.383, F.S., are not required to collect and remit tax on sales made at such auctions.
5. (b) An auctioneer who receives no compensation for conducting an auction for a religious, charitable, educational, or civic organization as a fund raising event is not required to collect tax on sales of tangible personal property made by the organization at the auction. For guidelines on the taxability of occasional sales made by such organizations, see Rule 12A-1.037, F.A.C.
6. (3) Every representative, agent, or solicitor who solicits, receives, and/or accepts orders from consumers in the State of Florida for an out-of-state principal refusing to register as a dealer, shall be deemed to be the owner of the property for sale and shall collect and remit any tax applicable to its sale.
7. (4) Antique dealers operating from established places of business or through organized antique exhibits are required to collect sales tax on their retail sales.
8. (5) Every retail sale made to a person physically present at the time of sale shall be presumed to have been delivered in this state.
9. (6) Sales of tangible personal property consigned, delivered, or entrusted to a person registered or required to be registered as a dealer under Chapter 212, F.S., for the purpose of sale are taxable on the total retail sale price without deduction for any expense such as storage, rental, commission, or repairs.

10. (7) (a) Every barter exchange which maintains a facility for the purpose of bartering items subject to sales tax imposed on sales, use, rentals, admissions, and other transactions as provided in Chapter 212, F.S., is required to register as a dealer and collect and remit any applicable tax on the total sales price of the taxable transaction even though trade units are accepted by the seller in lieu of money.

    1. “Barter” means to exchange taxable items without using money.

    2. “Barter exchange” means any person maintaining facilities for the purpose of bringing purchasers and sellers together for the purpose of bartering.

    3. “Trade units” is the medium of exchange which is debited and credited to members’ accounts when bartering.

11. (b) Dues and service fees charged by barter exchanges to members for the purpose of becoming members of a barter exchange and for maintaining records on barter transactions are not subject to tax.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14),(16), 212.05(1), 212.06(1)(a), (2)(b), (h), (3) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.66, Amended 1-2-89, 8-1-02, 1-1-24.