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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
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12A-1.045
12A-1.047
12A-1.048
12A-1.049
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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-1.103 Mail Order Sales.

(1) Every dealer, as defined in Section 212.06(2)(c), F.S., who engages in the business of making mail order sales and who meets the requirements of Section 212.0596(2), F.S., is exercising a taxable privilege in this state and is required to collect tax.

(2) A "mail order sale" is a sale of tangible personal property, ordered by mail or other means of communication, from a dealer who receives the order in another state of the United States, or in a commonwealth, territory, or other area under the jurisdiction of the United States, and transports the property or causes the property to be transported, whether or not by mail, from any jurisdiction of the United States, including this state, to a person in this state, including the person who ordered the property.

(a) Example: A multi-state company has stores located in Florida and a mail order division located in New York. The mail order division receives a customer telephone order for merchandise to be delivered to a Florida residence. The mail order division ships the item to the Florida residence. This is a mail order sale subject to Florida sales tax. The New York mail order division is required to collect Florida sales tax.

(b) Example: A Florida resident, while in New York, places an order for merchandise with a New York store and requests that the store deliver the merchandise to his or her Florida residence. This is not a mail order sale because the order was placed in person at the out-of-state location. The provisions of Section 212.0596, F.S., for mail order sales are not applicable to this transaction.

(3) Dealer's Responsibilities. Every dealer engaged in the business of making mail order sales is subject to the requirements of Chapter 212, F.S., including the requirement that the dealer register with the department; however, no registration fee is required for a mail order dealer.

(4) Transportation and Handling Charges. The total amount paid for tangible personal property, including transportation charges, handling charges, and any other charges whatsoever that occur prior to actual transfer of title of tangible personal property to the purchaser by the seller regardless whether such charges are separately stated, is subject to tax.

(5) Dealer's Collection Allowance.

(a) The executive director of the Department of Revenue is authorized to negotiate a collection allowance with a dealer who makes mail order sales. However, the collection allowance negotiated shall not exceed 10% of the tax remitted for any reporting period.

(b) In making a determination of the amount of collection allowance authorized the Department may consider any of the following:

1. The estimated costs to the dealer of collecting the tax;

2. The volume and value of the dealer's mail order sales to purchasers in this state;

3. The recognition by the dealer of its obligation to assume its fair share of the burden of maintaining this state's prosperity and quality of life by collecting and remitting taxes on sales to purchasers who reside in this state; and

4. The cooperativeness of the dealer in resolving legal and other problems of taxing its mail order sales.

(6) Refund of taxes on mail order sales.

(a) When there has been a final adjudication, that any tax upon a mail order sales transaction was levied, collected, or both, contrary to the Constitution of the United States, or to the Constitution of Florida, or to both, the Department will, refund the amount of tax to the person who paid the tax. A "final adjudication" means a decision of a court of competent jurisdiction from which no appeal can be taken or from which the official or officials of this state with authority to make such decisions has or have decided not to appeal.

(b) To receive a refund of tax, the person who paid the tax must file an Application for Refund-Sales and Use Tax (Form DR-26S), incorporated by reference in Rule 12-26.008, F.A.C., as provided in Rule 12A-1.014, F.A.C.

Cross Reference: Rule 12A-15.003, F.A.C.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14), (21), 212.05, 212.0596, 212.06(2), (5), 212.12(1), 212.18(3), 212.20(4), 215.26(2) FS. History–New 12-8-87, Amended 8-10-92, 4-17-03.

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