Florida Sales Tax Rules
12A-1.081 Consignment Sales
Where merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor.
Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), 212.05(1) FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.81.