Florida Sales Tax Rules

12A-1.067 Pawnbrokers

Pawnbrokers are primarily engaged in the business of lending money and accepting tangible personal property as security. When unredeemed articles are sold at retail by the pawnbrokers, such sales are taxable, and the pawnbroker must collect and remit the tax thereon.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (15), (16), 212.05(1)(a) FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.67.