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Florida Sales Tax Rules

12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands

1. Operators of game concessions and other concessionaires who customarily award tangible personal property as prizes are the ultimate consumers of such property. Operators may pay tax on the cost price of such property or pay tax on 25 percent of the gross receipts from all such concession activity.

2. (a) Concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business where it is impracticable to separately state Florida tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale, may calculate tax due by using a divisor of 1.0659 in counties that do not impose a discretionary sales surtax. To calculate the tax due, divide the total gross receipts by 1.0659 to compute taxable sales. Subtract taxable sales from the total gross receipts to compute the tax due. See Rule 12A-15.010, F.A.C., for divisors in counties imposing a discretionary sales surtax.

(b) Concessionaires at carnivals, fairs, and similar events that separately state Florida sales tax on their charge tickets, sales slips, invoices, or other tangible evidence of sale must remit to the state the amount of tax collected and due on their sales.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(19), 212.05(1)(a)1.a., (m), (2), (4), 212.07(2) FS. History– Revised 10-7-68, 6-16-72, Amended 7-20-82, Formerly 12A-1.80, Amended 12-13-88, 6-19-01.

  • Florida DOR
  • ABA
  • FiCPA
  • The Florida Bar

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