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Florida Sales Tax Statute
212.1832
212.099
212.01
212.02
212.03
212.0305
212.03055
212.0306
212.031
212.04
212.05
212.0501
212.0506
212.051
212.0515
212.052
212.054
212.055
212.0596
212.0597
212.0598
212.06
212.0601
212.0602
212.0606
212.07
212.08
212.0801
212.081
212.0821
212.084
212.085
212.09
212.096
212.097
212.098
212.11
212.12
212.13
212.133
212.14
212.15
212.151
212.16
212.17
212.18
212.183
212.1831
212.184
212.185
212.186
212.19
212.20
212.202
212.21
212.211


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 Statute

212.183

Rules for self-accrual of sales tax.—The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following circumstances:

(1) Where authorized by law for holders of direct pay permits.

(2) Where tangible personal property is subject to tax on a prorated basis, and the proration factor is based upon characteristics of the purchaser.

(3) Where the taxable status of types of tangible personal property will be known only upon use.

(4) For commercial rentals where the purchaser rents from a number of independent property owners who, apart from rentals to the purchaser in question, would otherwise not be obligated to register as dealers.

(5) Where the purchaser makes purchases in excess of $10 million per year of tangible personal property in any county.

(6) When the purchaser makes purchases of promotional materials as defined in s. 212.06(11) and at the time of purchase, the purchaser does not know whether the materials will be exported outside this state.

(7) For commercial rentals where the purchaser, who is required to remit sales tax electronically as provided under s. 213.755, rents from a number of independent property owners.

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