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Florida Discretionary Sales Surtax Rules

12A-15.005 Permits, Certificates, and Affidavits

(1) Permits, certificates, and affidavits required for sales and use tax shall satisfy the requirements of the surtax. However, if a permit, certificate, or affidavit is issued by the purchaser at the time of purchase in lieu of tax, and the purchaser makes a taxable use of the items, the purchaser is required to remit use tax.

(2)(a) Where a purchasing dealer has obtained written consent from the Department of Revenue to assume the obligation of remitting the tax to the State, and has issued a statement relieving the selling dealer from the responsibility of collecting the tax, the purchasing dealer is required to remit the surtax based upon where the taxable transaction occurred.

(b)1. Example: If the real property which is leased or rented is in a county imposing the surtax the lessor, or other person receiving the rental consideration, is required to remit the surtax.

2. Example: If the purchaser is in a county imposing the surtax and the purchase or lease involves tangible personal property the purchaser or lessee is required to remit the surtax.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.183 FS. History–New 12-11-89, Amended 5-12-92.

  • Florida DOR
  • ABA
  • FiCPA
  • The Florida Bar

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