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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-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage.

(1)(a) The lease or rental of parking or storage spaces for motor vehicles in parking lots or garages is taxable.

(b) The lease or rental of docking or storage spaces for boats in boat docks or marinas is taxable.

(c) The lease or rental of tie-down or storage space for aircraft at airports is taxable.

(2) Tax applies to the rental charge for parking, storing, tie-down or docking paid to the operator of the facility by the one who parks, stores, ties-down or docks. The prime lease of the parking, storing, tie-down or docking facility to the operator is not taxable.

(3) When the lease of real property includes areas which are used for free parking the entire consideration paid by the lessee to the lessor is taxable.

(4) Any person who has leased space or spaces in parking lots or garages for motor vehicles or docking or storage space or spaces for boats in boat docks or marinas, or tie-down or storage space for aircraft at airports, and cannot prove that the tax levied by Chapter 212, F.S., has been paid to his vendor or lessee shall be directly liable to the State for any tax, interest, or penalty due on any such taxable transaction.

(5) Off-Street Metered Parking: Where it is impractical to collect tax from the consumer, the following guidelines will be used as a basis for reporting tax.

(a) Off-street metered lots, garages, or docks which provide for less than 10¢ for a unit of time are exempt. This exemption would apply only where the insertion of two or more nickels or one or more dimes is not allowed.

(b) Off-street metered lots, garages, or docks which require coins in denominations of 10¢ or larger shall be taxed at 6 percent of gross receipts.

(c) Off-street metered lots, garages, or docks which have time units of occupancy costing less than 10¢, but which allow multiple insertions, with or without accepting larger coins, so as to accumulate more time, constitute a combination of taxable and nontaxable transactions. In such instances, the Department of Revenue will accept tax computed on 6 percent of 50 percent of gross receipts as compliance with the law.

(6) The parking, docking, tie-down or storage of motor vehicles, boats, or aircraft arising from a lawful impoundment by a local, state, or federal law enforcement agency or an authorized towing service does not constitute a contract for such parking, docking, tie-down or storage, and charges for such parking, docking, tie-down or storage are not taxable.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), 212.03(6), 212.031(1), (2), 212.06(2)(j), 212.07(2), (9), 212.12(8) FS. History–Revised 10-7-68, Amended 11-9-68, Revised 1-7-70, 6-16-72, 10-18-78, Amended 7-20-82, Formerly 12A-1.73, Amended 1-2-89, 7-7-92.

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