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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.


  • FL Dept. of Revenue
  • ABA
  • FL State Bar

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