Skip to Content
Call Us Today! 888-444-9568
12A-1.024 150+ Years of Combined Experience on Your Side

Florida Sales Tax Rules

12A-1.024 Fabrication of Tangible Personal Property for Others

(1) The producing, fabricating, processing, printing or imprinting of tangible personal property is taxable.

(2) The total charge for manufacturing a part in the shop from stock is fully taxable.

(3) Material which is cut, threaded, shaped, bent, polished, welded, sheared, punched, drilled, machined or in some way has work performed on it which changed its original state is considered to have been fabricated and is taxable.

(4) Charges for labor, replacement parts, materials and supplies used by dealers to adjust, apply, alter, install, maintain, remodel or repair tangible personal property belonging to others are fully taxable.

Cross Reference – Rules 12A-1.006, 12A-1.043, 12A-1.063, F.A.C.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.06(1)(b), (2)(a) FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.24.

  • Florida DOR
  • ABA
  • FiCPA
  • The Florida Bar

Contact Us

Reach out for professional tax help

Located in Ft. Lauderdale, Tampa, and Tallahassee, we’re here for you.

  • Please enter your first name.
  • Please enter your last name.
  • Please enter your phone number.
    This isn't a valid phone number.
  • Please enter your email address.
    This isn't a valid email address.
  • Please make a selection.
  • Please enter a message.
  • By submitting, you agree to be contacted about your request & other information using automated technology. Message frequency varies. Msg & data rates may apply. Text STOP to cancel. Acceptable Use Policy