For the purpose of administering the Rental Car Surcharge (referred to as the surcharge), all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.), shall apply to the surcharge, except in those situations where rules relating to the surcharge have been issued to clarify specific statutory provisions.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.0606 FS. History–New 11-14-89.