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Florida Sales Tax Rules

Sales and Use Tax

  • 12AER18-07 - Hope Scholarship Program
  • 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  • 12A-1.002 - Practitioners of the Healing Arts (Repealed)
  • 12A-1.003 - Sales of Several Items to the Same Purchaser at the Same Time (Repealed)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Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)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- Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)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  • 12A-1.015 - Industrial Gases (Repealed)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
  • 12A-1.108 - Exemption of Data Center Property
  • 12A-1.097 - Public Use Forms
  • 12A-15.001 - Scope of Rules
  • 12A-15.002 - Surtax Brackets
  • 12A-15.003 - Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
  • 12A-15.0035 - Aircraft, Boats, Motor Vehicles, and Mobile Homes
  • 12A-15.004 - Specific Limitations
  • 12A-15.005 - Permits, Certificates, and Affidavits

Awards

  • FL Dept. of Revenue
  • ABA
  • FICPA
  • FL State Bar

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