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Florida Sales Tax Rules
12A-15.005
12A-15.004
12A-15.0035
12A-15.003
Rule 12AER18-07
12A-15.002
12A-15.001
12A-1.108
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 West Cypress Creek Road, Suite 930

Fort Lauderdale, FL 33309

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

12A-1.066 Auctioneers, Agents, Brokers and Factors.

(1)(a) Every agent, auctioneer, broker, or other person who is engaged in any business activity of making sales of tangible personal property with the object of private or public gain, benefit, or advantage, either direct or indirect, who sells at retail, or who offers for sale at retail, or who has in his possession for sale at retail, is required to register as a dealer under Chapter 212, F.S., and collect and remit any applicable tax on the total retail sales price of any taxable item of tangible personal property without any deduction for any expense, such as storage, commission, or repairs. It is immaterial that:

1. The auctioneer, broker, factor, or other person may not have possession of the tangible personal property;

2. The title to the tangible personal property cannot be transferred to the purchaser without further action on the part of the principal; or

3. The purchaser has disclosed the identity of the principal.

(b) An agent, auctioneer, broker, or other person selling tangible personal property shall collect and remit the tax when title or possession of the property is transferred within this state notwithstanding the fact that the tangible personal property belongs to an out-of-state principal.

(c) The following words and terms, when used in this section, shall have the following meaning, unless the context clearly indicates otherwise:

1. "Agent" is a person appointed by a principal or authorized to act for a principal in a transaction involving the sale of an item of tangible personal property.

2. "Auctioneer" is a person subject to the licensing requirements of Chapter 468, F.S., who either owns an item of tangible personal property, or to whom an item of tangible personal property has been consigned or delivered, and who offers the item of tangible personal property for sale by competitive bid.

3. "Broker" is a person who brings other people together to bargain the sale or purchase of an item of tangible personal property.

4. "Factor" is a person who sells on consignment an item of tangible personal property belonging to a principal.

5. "Principal" is a person who employs an agent, auctioneer, broker, factor, or other person to act in his or her behalf in negotiating with a purchaser for the sale of tangible personal property.

(2)(a) Auctioneers who conduct auctions exempt under Section 468.383, F.S., are not required to collect and remit tax on sales made at such auctions.

(b) An auctioneer who receives no compensation for conducting an auction for a religious, charitable, educational, or civic organization as a fund raising event is not required to collect tax on sales of tangible personal property made by the organization at the auction. For guidelines on the taxability of occasional sales made by such organizations, see Rule 12A-1.037, F.A.C.

(3) Every representative, agent, or solicitor who solicits, receives, and/or accepts orders from consumers in the State of Florida for an out-of-state principal refusing to register as a dealer, shall be deemed to be the owner of the property for sale and shall collect and remit any tax applicable to its sale.

(4) Antique dealers operating from established places of business or through organized antique exhibits are required to collect sales tax on their retail sales.

(5) Every retail sale made to a person physically present at the time of sale shall be presumed to have been delivered in this state.

(6) Sales of tangible personal property consigned, delivered, or entrusted to a person registered or required to be registered as a dealer under Chapter 212, F.S., for the purpose of sale are taxable on the total retail sale price without deduction for any expense such as storage, rental, commission, repairs, etc.

(7)(a) Every barter exchange which maintains a facility for the purpose of bartering items subject to sales tax imposed on sales, use, rentals, admissions, and other transactions as provided in Chapter 212, F.S., is required to register as a dealer and collect and remit any applicable tax on the total sales price of the taxable transaction even though trade units are accepted by the seller in lieu of money.

1. "Barter" means to exchange taxable items without using money.

2. "Barter exchange" means any person maintaining facilities for the purpose of bringing purchasers and sellers together for the purpose of bartering.

3. "Trade units" is the medium of exchange which is debited and credited to members' accounts when bartering.

(b) Dues and service fees charged by barter exchanges to members for the purpose of becoming members of a barter exchange and for maintaining records on barter transactions are not subject to tax.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), 212.05(1), 212.06(1)(a), (2)(b), (c), (g), (h), (3), (5)(b) FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.66, Amended 1-2-89, 8-1-02.

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