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Florida Sales Tax Rules
12A-1.001
12A-1.0011
12A-1.0015
12A-1.002
12A-1.003
12A-1.004
12A-1.005
12A-1.006
12A-1.007
12A-1.0071
12A-1.008
12A-1.009
12A-1.0091
12A-1.0092
12A-1.010
12A-1.011
12A-1.0115
12A-1.012
12A-1.014
12A-1.0141
12A-1.0142
12A-1.0143
12A-1.0144
12A-1.015
12A-1.016
12A-1.0161
12A-1.017
12A-1.018
12A-1.020
12A-1.021
12A-1.0215
12A-1.022
12A-1.023
12A-1.024
12A-1.025
12A-1.027
12A-1.029
12A-1.032
12A-1.033
12A-1.034
12A-1.035
12A-1.036
12A-1.037
12A-1.0371
12A-1.038
12A-1.039
12A-1.040
12A-1.041
12A-1.042
12A-1.043
12A-1.044
12A-1.045
12A-1.047
12A-1.048
12A-1.049
12A-1.051
12A-1.053
12A-1.055
12A-1.056
12A-1.057
12A-1.059
12A-1.060
12A-1.061
12A-1.0615
12A-1.062
12A-1.063
12A-1.064
12A-1.0641
12A-1.065
12A-1.066
12A-1.067
12A-1.068
12A-1.070
12A-1.071
12A-1.072
12A-1.073
12A-1.074
12A-1.075
12A-1.076
12A-1.077
12A-1.080
12A-1.081
12A-1.085
12A-1.087
12A-1.089
12A-1.090
12A-1.091
12A-1.0911
12A-1.094
12A-1.096
12A-1.097
12A-1.103
12A-1.104
12A-1.105
12A-1.107


100 S.E. 3rd Ave., Suite 2202

Fort Lauderdale, FL 33394

Office (954) 761-3700

Fax (954) 761-1004

8875 Hidden river PKWY, Suite 230

Tampa, FL 33637

Office (813) 775-2131

Fax (866) 388-3029

3500 Financial Plaza, Suite 330

Tallahassee, FL 32312

Office (850) 250-3830

Fax (866) 388-3029

Florida Sales Tax Rules

Sales and Use Tax

Index

Rule No. Rule Title
12A-1.001 Specific Exemptions
12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
12A-1.002 Practitioners of the Healing Arts (Repealed)
12A-1.003 Sales of Several Items to the Same Purchaser at the Same Time (Repealed)
12A-1.004 Sales Tax Brackets
12A-1.005 Admissions
12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles
12A-1.0071 Boats Temporarily Docked in Florida
12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
12A-1.009 Receipts from Services Rendered for Exterminating and Pest Control
12A-1.0091 Cleaning Services
12A-1.0092 Detective, Burglar Protection, and Other Protection Services
12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops
12A-1.011 Sales 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-1.0115 Sales 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-1.012 Repossessed Merchandise and Bad Debts
12A-1.014 Refunds and Credits for Sales Tax Erroneously Paid
12A-1.0141 Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)
12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)
12A-1.0143 Manufacturing and Spaceport Investment Incentive Program Tax Refunds
12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies
12A-1.015 Industrial Gases (Repealed)
12A-1.016 Sales; Installation Charges
12A-1.0161 Sales and Use Tax on Services; Sale for Resale
12A-1.017 Finance and Interest Charges and Carrying Charges on Installment Sales
12A-1.018 Trade and Cash Discounts
12A-1.020 Licensed Practitioners; Drugs, Medical Products and Supplies
12A-1.021 Prosthetic and Orthopedic Appliances
12A-1.0215 Veterinary Sales and Services
12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees
12A-1.023 Linen Supply
12A-1.024 Fabrication of Tangible Personal Property for Others
12A-1.025 Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices
12A-1.027 Printing of Tangible Personal Property
12A-1.029 Labels and Other Printed Matter Sold to Manufacturers (Repealed)
12A-1.032 Computers and Related Systems
12A-1.033 Sales of Manuscripts
12A-1.034 Promotional Materials Exported from this State
12A-1.035 Funerals; Related Merchandise and Services
12A-1.036 Furniture and Storage Warehousemen
12A-1.037 Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services
12A-1.0371 Sales of Coins, Currency, or Bullion
12A-1.038 Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039 Sales for Resale
12A-1.040 Containers and Other Packaging Materials; Gift Wrapping
12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of Public Records
12A-1.042 Dry Cleaners and Laundries
12A-1.043 Manufacturing
12A-1.044 Vending Machines
12A-1.045 Transportation Charges
12A-1.047 Florists
12A-1.048 Sale of Agricultural Products
12A-1.049 Sales of Animals
12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property
12A-1.053 Electric Power and Energy
12A-1.055 Sale or Discontinuation of Business
12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations
12A-1.057 Alcoholic and Malt Beverages
12A-1.059 Fuels
12A-1.060 Registration
12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations
12A-1.0615 Hotel Rewards Points Programs
12A-1.062 Information Services
12A-1.063 Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining
12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
12A-1.065 Sales to Banks
12A-1.066 Auctioneers, Agents, Brokers and Factors
12A-1.067 Pawnbrokers
12A-1.068 Tire Recapping (Repealed)
12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft
12A-1.071 Rentals, Leases, or License to Use Tangible Personal Property
12A-1.072 Advertising Agencies
12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
12A-1.074 Trade-Ins
12A-1.075 Deposits (Repealed)
12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry
12A-1.077 Free Merchandise
12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
12A-1.081 Consignment Sales
12A-1.085 Exemption for Qualified Production Companies
12A-1.087 Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
12A-1.089 Gift Certificates
12A-1.090 Tax Liens, Garnishment and Jeopardy Assessments
12A-1.091 Use Tax
12A-1.0911 Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
12A-1.094 Public Works Contracts
12A-1.096 Industrial Machinery and Equipment for Use in a New or Expanding Business
12A-1.097 Public Use Forms
12A-1.103 Mail Order Sales
12A-1.104 Sales of Property to be Transported to a Cooperating State
12A-1.105 Service Warranties
12A-1.107 Enterprise Zone and Florida Neighborhood Revitalization Programs

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