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Florida Sales Tax Rules

12A-1.025 Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices

Furniture and fixtures, supplies, instruments, and tools, etc., used in the operation of a business establishment and not bought for resale are taxable. This includes hotels, apartment houses, motels, etc.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(a), 212.05(1), 212.06(1)(a) FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.25.


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

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