Sales and Use Tax Index by benbenzhou


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                              -A-                                            advertising services, 1.072(1)(g)
                                                                             advertising time, 1.077(2)
                                                                             as agent, 1.072(1)(i)1.
          This word document was downloaded from                             firm, 1.072(1)(c)
                                           primarily engaged in advertising, 1.072(1)(d)1.
please remain this link information when you reproduce , copy,               raw materials, 1.072(1)(f)
                            or use it.                                       promotional goods, 1.072(1)(h)
                  <a                                                     billboards, 1.071(42), 1.072(1)(a)
                                                                         creation of advertising material, 1.072(5)
                                                                         license to use real property, 1.070(1)(f)2.
         >word documents</a>                                             production companies, 1.085(1)

Accounting services with real property rental, 1.070(10)               promotional goods, 1.034(4), 1.072(3)(a)2.
Accounts receivable, bad debt, 1.012(3)                                   purchase of advertising material, 1.072(4)
Admissions                                                                raw materials, 1.072(3)(b) and (4)(a)
                                                                          research and development, 1.034(6)(c)
    bowling, 1.005(4)(a), (4)(f)                                          sales of advertising materials, 1.072(3)
    swimming, 1.005(2)(e), (4)(a)                                         sales of services, 1.072(2)
    fishing, 1.005(2)(h), (3)(i), (k)                                     sales of tpp, 1.072(9)
    capital contributions and assessments, 1.005(4)
    consumer trade shows and exhibitions, 1.005(3)(d)                 Agriculture
    dealer requirements, 1.005(1)(b)
    dues and initiation fees, 1.005(2)(f)                                agricultural products for sale or use, 1.048
    exempt admissions, 1.005(1)(d)                                       beekeeper, 1.087(2)(b)
       agricultural fairs, 1.005(2)(c)                                   broiler fuel exemption, 1.087(11)(d)
       athletic events, 1.005(2)(d), (e)                                 farm equipment, 1.087(1)(a)
       not-for-profit 501(c)(3) sponsoring organization,                    power driven, 1.087(6)
         1.005(2)(g)                                                        power drawn, 1.087(5)
       students, 1.005(2)(g)                                                self propelled, 1.087(3)
       government sponsored athletics, 1.005(2)(g)                       fertilizers, 1.087(11)
       live theatre, opera, ballet, 1.005(2)(k)                          fill dirt, 1.051(13), 1.087(11), 1.094(6)
       participation/entry fees, 1.005(2)(e), (h)                        fish as livestock sold by producer, 1.049(1), (2)
       charter fishing boat, 1.005(3)(k)2.                               flower seeds, 1.087(11)
       events held in a convention hall, exhibition hall,                fungicides, 1.087(11)
       auditorium, stadium, theater, arena, civic center,                honey containers, 1.087(11)
       performing arts center, or publicly owned                         insecticides, 1.087(11)
         recreational facility, 1.005(2)(g)                              landscape contractors, 1.094(a)
      head boat, 1.005(3)(k)                                             livestock, 1.049, 1.087(2) and (5), 1.096(1)(g)
      membership, equity & non-equity, 1.005(4)                          liquefied petroleum gases, 1.071(38), 1.087(10)(b),
      operators of traveling shows, 1.005(1)(d)                              (11)
      party boats, 1.005(3)(k)                                           materials use for shade or protection from frost,
      resale, 1.005(5)                                                       1.087(11)
      saltwater fishing tournaments, 1.005(3)(i)                             nurserymen donations, 1.048(2)(e)
      sightseeing excursions, 1.005(3)(k), (l)                               purchases, 1.048(7)
      user fees, 1.005(4)                                                nursery stock, 1.048(1)(a)
      vacation packages, 1.005(6)                                        ornamental nursery stock, 1.048 (2), (6)
                                                                         packaging material, 1.087(11)
Advertising, 1.072                                                       pesticides, 1.087(11)
                                                                         plants that produce food for human consumption,
    definitions                                                             1.087(11)
      advertising, 1.072(1)(a)                                           portable containers used for processing and
      advertising agency, 1.072(1)(b)1.                                     harvesting, 1.087(11)
      advertising materials, 1.072(1)(e)                                 poultry, 1.011(1)(a), 1.020(5)(b)
   race horse or racing dog sold by breeder, 1.049           repossession, 1.007(15)(a)
   real property lease, 1.070(1)(a)1.                        sale, 1.007(1)(a), (10), (28)
   rental of plants, shrubs, trees, 1.048(2)(b)              sale to non-resident, 1.007(10)(b)1.b.
   replacement parts, 1.087(9)                               tax credit purchase outside Florida, 1.007(3)
   resale certificates, 1.048(6), (7)                        taxable transfers of ownership
   seeds, 1.087                                                co-owner, 1.007(26)(b)
   sod and ferns, 1.048(2)(a)                                  corporation, 1.007(25)(d)
   topsoil, peat moss, compost and manure, 1.048(3),           gift, 1.007(25)(f)
     1.087(11)                                                 partnership, 1.007(26)(b)
                                                               prize, 1.007(25)(f)
                                                              tie-down charges, 1.007(10)(b), 1.070(3)
Air conditioning, central, 1.007(11), 1.051(17),              title certificate, 1.007(25)(a)
1.096(1)(b), 1.105(1)(b), (c)                                 trade-in, 1.007(1)(b)
Air conditioning units, window, 1.071(35)                     United States Military personnel, 1.007(14)
Aircraft                                                      veteran, purchase by, 1.007(4)
                                                              warranty repairs, 1.007(21)
  aircraft modifications, 1.007(10)(c)
  dealers purchase aircraft for resale, 1.007(6), (10)(h)   Alcoholic and malt beverages, 1.039(4), 1.096(1)(g)
     dealers use of aircraft, 1.007(10)(g)5.
     routine maintenance/repairs, 1.007(10)(g)5.a.            exemption, taste testing, 1.057(4)
     charter rental, flight training, 1.007(10)(g)2.          price list, 1.057(1)
  delivered to purchaser outside of Florida, 1.007(7)         registration, 1.057(2)
  equipment installed, aircraft of foreign registry,          surety or cash bond, 1.057(2)
     1.007(10)(d)2., 3.                                       tax computation methods, 1.057(3)
  exempt transfers of ownership
    corporate consolidation, 1.007(25)(a)4.                 Alteration of tangible personal property, 1.006
    dissolved corporation, 1.007(25)(a)3.                   Amusement machines, 1.044
    estate distribution, 1.007(25)(a)5.                     Animals, sales of, 1.049
    even trade, trade down, 1.007(25)(a)8.                  Annual resale certificate, 1.039
    gift, 1.007(25)(a)1.
                                                              sales for resale to non-resident dealers, 1.0015(3)
    husband-wife, marital property, 1.007(25)(a)6.
                                                              transaction resale authorization number, single sale
    partnership liquidation, 1.007(25)(a)2.
    property settlement, divorce decree, 1.007(25)(a)7.
                                                              uniform sales and use tax certificate multi-
  exported under own power outside U.S., .007(10)(d)1.
                                                                 jurisdiction, 1.039(8)
 federal manufacturers excise tax, 1.022(1)(a)
                                                              vendor resale authorization number for regular
 federal retail excise tax, 1.022(1)(b)
                                                                customers, valid one year, 1.039(3)(c)
 flyable aircraft, 1.007(10)(c)1.
 foreign military personnel, 1.007(14)                      Antique dealers, 1.066(4)
 foreign registered, 1.007(10)(d)3.                         Apartment houses, 1.053(1)(a)
 hangar charges, 1.091(13)                                  Applications, dealer’s certificate of registration,
 insurance company, 1.007(12)                                1.060
 lease or rental, 1.007(13)                                 Architects, 1.001(2)(b)
 lubricating oil, 1.007 (17(a)                              Art work, 1.027(6)(b), 1.051(18)(b)
 occasional or isolated sale, 1.007(10)(i), 1.037(2)(a)     Artificial eyes and limbs, 1.021(1)(b)
 parts and material, 1.007(16)                              Asphalt, manufactured for own use, 1.051(19)(a)
 parts replaced under warranty, 1.007(21)                   Assembling, materials consumed, 1.063
 purchases by junk dealers, 1.007(5)                        Athletic events, 1.0011(5)
 purchases by non-resident dealer, 1.007(6)                 Athletic equipment, 1.001(6)(a)
 purchases by a resident of foreign country,                Auctioneers, 1.037(2)(a), (5)(e), and (12)(b)
   1..007(10)(c)2.                                          Automobiles, 1.018(3) and (4), 1.065(3)
 purchases outside Florida, 1.007(2)                        Awnings, 1.051(17)
 removal from state within 10 days of purchase,
   1.007(10)(b)2.                                                                    -B-
 repairs to aircraft belonging to foreign governments
Baby diaper service, 1.023(2)                               lease or rental, 1.007(13)
Bad debts, 1.012                                            occasional or isolated sale, 1.007(10)(i), 1.037(2)(a)
Badminton, 1.005(3)(g)                                      parts and material, 1.007(16)
Bags, 1 038(5)(d), 1.061(2)(b), 1.063(1), (17), 1.065(5)    parts replaced under warranty, 1.007(21)
Bailing wire and twine, 1 008(6)(c), 1.027(6)(c),           party boats, 1.071(17)(b)
 1.040(1), (4), 1.087(11)                                   purchases by junk dealers, 1.007(5)
Bait, fish, 1.0641(5)(a)                                    purchases by non-resident dealer, 1.007(6)
Bakeries, 1.063(34)                                         purchases outside Florida, 1.007(2)
Bakery products, 1.011                                      removed from state within 10 days, 1.007(9)(a)1.
Bandages, gauze and cotton, 1.002(3), 1.020(6)(c)           repossession, 1.007(15)(a)
                                                            sale, 1.007(1)(a), (9), and (28)
Banks, 1.065                                                tax credit purchase outside Florida, 1.007(3)
                                                            taxable transfers of ownership
 charges for use of depository bags, 1.065(5)                 co-owner, 1.007(25)(e)1., (26)(a)
 checks, 1.065(6)                                             corporation, 1.007(25)(d)
 merchandise given to depositors, 1.077                       gift, 1.007(25)(f)
 motor vehicles, 1.065(2)                                     partnership, 1.007(25)(c)
 rental charges for safety deposit box, 1.065(4)              prize, 1.007(25)(f)
 service charges, 1.065(6)                                  title certificate, 1.007(1)(c)
                                                            trade-in, 1.007(1)(b)
Barber shops, 1.010, 1.023(1)                               United States Military personnel, 1.007(14)
Barter exchange, 1.066(7)(b)                                veteran, purchase by, 1.007(4)
Beauty Shops, 1.070(14)                                     warranty repairs, 1.007(21)
Beer, 1,063(12)
Beverages, 1.011(3)(c) and (4), 1.039(4), 1.044(2), (4),   Boiler fuels, 1.059(2)(b)
 1.061(3)(h)                                               Bonds, 1.001(5)(b), 1.005( 4)(e), 1.057(2),
Billboards, 1.072(1)(a)                                    Bottlers, 1.040(7)
Billiards, 1.005(3)(g)                                     Bowling, 1.005(3)(g)
Blanket exemption certificate based on property’s use,     Bowling clubs - dues, 1.005(4)(f)
1.038(5)                                                   Boxes, 1.008(6)(c), 1.027(6)(c), 1.029(2), 1.040(1),
Blind, guide dogs, 1.001(3)                                 (2), (4), (20)
Boat docks and marinas, 1.060(1)(a), 1.073(5)              Bread, 1.011(1) and (27)(b)
Boats                                                      Breeding and raising fish, 1.049(2)
                                                           Breeding livestock, 1.049(6)
 bare boat rental, 1.071(16), (18)                         Bridge clubs, dues, 1.005(4)(f)
 charter, 1.064(2)(c), 1.071(17)(c)                        Brokers, 1.066
 delivered to purchaser outside Florida, 1.007(7)          Building contractors – see contractors
 docking charges, 1.037(5)(g), 1.060(1)(a)12.,             Building material – see contractors
    1.070(1)(a)3., (2)                                     Bulkhead material, 1.040(1)
 exempt transfers of ownership                             Burglar alarm systems, installation, 1.051(17)(d)
   corporate consolidation, 1.007(25)(a)4.                 Burglar alarm system, monitoring and
   dissolved corporation, 1.007(25)(a)3.                   maintenance, 1.0092, 1.0161
   estate distribution, 1.007(25)(a)5.                     Business, sale or discontinuation of, 1.055
   even trade, trade down, 1.007(25)(a)8.
   gift, 1.007(25)(a)1.                                                             -C-
   husband-wife, marital property, 1.007(25)(a)6.
   partnership liquidation, 1.007(25)(a)2.                 Cafeterias, 1.011(3), 1.040(3)
   property settlement, divorce decree, 1.007(25)(a)7.     Cancelled sales, 1.014
 federal manufacturers excise tax, 1.022(1)(a)             Candy
 federal retail excise tax, 1.022(1)(b)                     containers, 1.041(1)
 foreign commerce, 1.0641                                   fund raising by schools, 1.0011(3)(c)1.b.
 foreign military personnel, 1.007(14)                      sold through vending machine sponsored by exempt
 insurance company, 1.007(12)                               organization, 1.044(2)(b)
 interstate commerce, 1.0641                                taxability, 1.011(1)(a)1., (2), (27)(b)1.
 land and water cruiser, 1.007(22)
Carpeting, 1.016(3)(b)1., 1.051(17)                             registration, 1.044(3)
Cartons, 1.040(18)                                              sale of used machines, 1.044(8)
Cash discounts, 1.012(2)(d)                                     sponsored by non-profit 501(c)(3) (4), 1.044(2)(b)
Catalogs, 1.029(4)
Caterers, 1.011(23)                                            Cold storage, 1.070(22)(b)3.
Catheters, 1.021(1)(b)                                         Collection allowance, 1.012(2)(d)11., 1.091(14)(c),
Cemetery, 1.035 - see funerals                                   1.103(5)
Certificate of registration, 1.060                             Commercial buildings, 1.070
Certificates of exemption – see exemption certificates         Commercial fisheries, 1.0641, 1.087
Charcoal briquettes, 1.059(1)(a)                               Commercial fishing vessels, 1.059(4), 1.0911(2)(a)4.
Charter fishing, 1.064(2)(c), 1.071(17)(c)                     Commercial nurserymen, 1.048
Chemicals, 1.008(6)(e), 1.027(6)(d), 1.041(3), 1.063(1)(a),    Common carriers, 1.006(8), 1.007(25)(g), 1.012(5),
 (3), (8)                                                        1.037(14), 1.045(3)(b), 1.059(4), 1.091(8)
Chlorine, 1.020(15)(a), (b), 1.063(13)                         Compost, 1.048(3), 1.087(11)
Chrome plating, 1.006(10)                                      Computers and related systems
                                                                blank key-punch cards and magnetic tapes, 1.032(7)
 real property contracts, 1.051(15)                             computer accessed by customer, 1.032(3)
 sale of food and beverages, 1.011(19)(c)                       customized software, 1.032(4)
 vending machines, 1.044(2)(a)                                  hardware define, 1.032(1)
                                                                professional service, 1.032(5), (6)
Circulars, 1.008(4)(a)                                          rental of computer, 1.032(2)
Circuses, 1.005(1)(d)                                           sale of computer, 1.032(2)
Citrus, 1.063(16)                                               software defined, 1032(1)
Civic clubs, dues, 1.005(4)(a)1.                                time-sharing, 1.032(3)
Claiming races, 1.049(4), (5)
Claims, merchandise damages, 1.012(5)                          Concession prizes, 1.080(1)
Cleaning services, 1.0091                                      Concession stands, 1.060(1)(d)4.
                                                               Condominium rental, 1.070(1)(a)9.
 non-residential cleaning services subject to tax,             Consignment sales, 1.066(1)(c)4.
   1.0091(1)(a)                                                Consular officers and employees, 1.0015(4)
 residential cleaning services, 1.0091(1)(b)                   Consumers certificate of exemption, 1.001(1), (3),
 charges to lessor of non-residential building, 1.0091(2)      1.0011(2), (3), 1.005(2), 1.007(8), 1.035(8), 1.051(5),
 pressure washing, exterior 1.0091(4)                          (8), (15), 1.061(13), 1.094(4)
 tpp used in conjunction with cleaning services, 1.0091(5)     Containers, wrapping, and packing materials and
                                                               related products
 alterations to, 1.006(7)(a)                                    cardboard beverage cartons, 1.040(20)
 accessories, 1.076                                             coat hangers, 1.040(11)
 as funeral merchandise, 1.035(1)(c)                            deposits, 1.075
 coat hangers and garment covers for, 1.040(11)                 egg crates, 1.040(8)
 sales of, 1.076                                                gift wrapping, 1.040(6)
                                                                ice, 1.040(22)
Coal, 1.022(1)(a)                                               items accompanying product to ultimate consumer,
Coat hangers, 1.040(11)                                           1.040(1)
Coins, currency or bullion, 1.0371                              milk cans, 1.040(12)
Coin operated lockers, 1.071(36)                                oil to line meat containers, 1.040(19)
Coin operated vending machines, 1.044                           packing
                                                                  sold, 1.040(17)
 in school dining areas, 1.044(2)(c)                              used more than one time, 1.040(5)
 notice to be displayed, 1.044(4)                               pallets, 1.040(21)
 operated by churches/synagogues, 1.044(2)(a)                   paper bags, 1.040(7)
 purchases/leases of vending machines, 1.044(5)                 plastic stir sticks, 1.040(15)
 lease or license to use real property/direct pay authority,    portable containers for processing farm products,
   1.044(6)                                                       1.087(11)
 price tags, 1.040(10)                                          tile work, 1.051(17)(nn)
 purchases by dry cleaner or laundry, 1.040(4)                  utility poles and lines installation, 1.051(17)(oo)
 purchases by restaurants, drugstores, cafeterias,              wallpaper installation, 1.051(17)(pp)
   1.040(3)                                                     water, sewer, and drain, 1.051(17)(qq)
 returnable containers, 1.040(2), 1.075                         waterproofing of structures, 1.051(17)(rr)
 shipping labels, 1.040(13)                                     well drilling, 1.051(17)(ss)
 skewers, 1.040(1)                                            activities not classified as real property, 1.051(18)
 steak markers, 1.040(15)                                       area rugs and carpet, 1.051(18)(a)
 wax, 1.040(18)                                                 art work, 1.051(18)(b)
                                                                cabinets and shelving – free standing, 1.051(18)(c)
Contractors who repair, alter, improve and construct            computer system components, 1.051(18)(d)
real property, sales to or by                                   drapes, curtains, blinds, shades, 1.051(18)(e)
                                                                entertainment system (stereo, home theater),
 activities classified as real property, 1.051(17)              1.051(18)(f)
  awnings, 1.051(17)(a)                                         furniture, 1.051(18)(g)
  block and brick masons, 1.051(17)(b)                          household appliances (unless built in and directly
  bridge construction, 1.051(17)(c)                             wired), 1.051(18)(h)
  burglar alarm systems, 1.051(17)(d)                         annual resale certificates, 1.051(8)(b), and (e)
  cabinets, built in, 1.051(17)(e)                            asphalt contractors
  carpeting, installed with tacks, glue1.051(17)(g)             calculation of tax on asphalt manufactured for own
  cement and concrete(17)(h)                                    use, 1.051(12)(a)-(c)
  dock, pier, seawall, 1.051(17)(j)                             contractors for government entities, 1.051(19)(a)
  door and window, 1.051(17)(k)
  driveway, 1.051(17)(l)                                      Classification of contracts by pricing
  electrical systems, 1.051(17)(m)
  elevators and escalators, 1.051(17)(n)                       lump sum contracts, 1.051(3)(a)
  fence, permanent, 1.051(17)(o)                               cost plus or fixed fee contracts , 1.051(3)(b)
  flooring, 1.051(17)(p)                                       retail sale plus installation contracts, 1.051(3)(d)
  foundation, 1.051(17)(q)                                     time and materials, 1.051(e)
  glass and mirror, 1.051(17)(r)                               upset or guaranteed price contracts, 1.051(3)(c)
  heating, ventilating and air conditioning, 1.051(17)(s)     contracts performed for nongovernmental tax-exempt
  insulation of structures, 1.051(17)(t)                       entities, 1.051(15)
  iron work, 1.051(17)(u)                                     definitions, 1.051(2)
  landscape work, 1.051(17)(v)                                 fabricated cost, 1.051(2)(a)
  lathing, 1.051(17)(w)                                        fabricated items, 1.051(2)(b)
  painting of real property, 1.051(17)(x)                      fixture, 1.051(2)(c)
  paving and surfacing work, 1.051(17)(y)                      improvement to real property(2)(d)
  plastering, 1.051(17)(z)                                     machinery or equipment, 1.051(2)(e)
  plumbing, 1.051(17)(aa)                                      manufacture, produce, compound, process, or
  radio and telephone towers, 1.051(17)(bb)                    fabricate, 1.051(2)(f)
  roofing, 1.051(17)(cc)                                       real property, 1.051(2)(g)
  septic tank, 1.051(17)(dd)                                   real property contract, 1.051(2)(h)1.
  sheet metal/ductwork, 1.051(17)(ee)                          titled property, 1.051(2)(i)
  siding installation, 1.051(17)(ff)                          dual operators, 1.051(9)
  site work, 1.051(17)(gg)                                     annual resale certificate, 1.051(9)
  signs permanently attached to realty, 1.051(17)(hh)         general rule of taxability, 1.051(4)
  solar systems, 1.051(17)(ii)                                 material and supplies used in contracts, 1.051(4)
  sprinkler systems lawn irrigation or fire prevention,        material and supplies fabricated for use, 1.051(4)
  1.051(17)(jj)                                               mixed contracts
  stucco, 1.051(17)(kk)                                        allocated, 1.051(8)(d)
  structural steel and concrete installation, 1.051(17)(ll)    annual resale certificate, 1.051(8)(b) and (e)
  swimming pool installation, including accessories            predominate nature of contact determination,
  permanently attached or are plumbed or wired into            1.051(8)(c)
  plumbing or electrical systems, 1.051(17)(mm)                predominately real property, 1.051(8)(a)
                                                               predominately tpp, 1.051(8)(b)
 mobile homes, 1.051(2)(i)                                     Dues, 1.0011(5)(e), 1.008(5), 1.061(3)(e), (6)(b), (c),
 percent of contract price, 1.051(11)                          1.066(7)(b)
   authorization to establish method, 1.051(11)(a)
   procedures for initiating rulemaking project,                                          -E-
 repairs to machinery and equipment, 1.051(19)(b)              Eating places, 1.011
 rule for (3)(d) contractors, 1.051(5)                         Educational institutions, work or art sold or used
  annual resale certificate, 1.051(5)                          by,
 sales of tangible personal property, 1.051(6)                  1.001(1)
 subdivision and similar improvements, 1.051(16)               Electric power and energy, 1.022(2)(a), (3)(a),
 use tax on fabricated cost, 1.051(10)                          1.060(1)(a)4.
 use tax on rock, shell, fill dirt, 1.051(13)                  Embezzlement, 1.090(4)
   borrow materials, 1.051(13)(d)                              Engravers and engraving, 1.008(6)(e), (f)
                                                               Enterprise Zones, 1.107
Cover charges, 1.011(12)
Credit for taxes paid in error, 1.014                           building materials and labor for construction of
Credit unions, 1.038(2)(a)1.                                    single-family homes in an enterprise zone,
                                                                empowerment zone, or front porch Florida
                           -D-                                  community, 1.107(6)
                                                                building materials used in the rehabilitation of real
Damage fees, 1.061(3)(h)5.                                      property located in an enterprise zone, 1.107(2)
Damaged merchandise claims, 1.064(8), 1.0641(8)                 building materials used in redevelopment projects,
Damaged merchandise, sales of by common carrier,                   1.107(7)
 1.037(14)                                                      business equipment, 1.107(3)
Day nurseries, 1.061(1)(d)                                      community contribution, 1.107(4)
Deferred payment plans sales, 1.012(1), 1.056(1)(a),            electrical energy, 1.107(5)
 1.061(6)(b)                                                    job credits, 1.107(1)
Delinquent taxes, 1.090                                         obtaining forms, 1.107(8)
Delivery charges, 1.045                                         fertilizer, 1.087(11)
Demurrage charges, 1.0641(8)
Dentists, 1.020, 1.021                                         Estimated tax liability, 1.056(3)
Deposits, returnable containers, 1.075                         Excise taxes, 1.022
Detained aliens, 1.061(12)                                     Exemption certificates, 1.038
Detergents, 1.002(3), 1.027(6)(d)
Diaper service, 1.023                                           consumers certificate of exemption, obtaining
Diesel fuel, 1.0641(7), 1.087(8)(a), (10)(b)                    1.038(2)
Dietary foods, 1.011(1)(b), 1.020(12)                           records required, 1.038(6)
Direct mail advertising, 1.072                                  sales exempt based on use, 1.038(5)
Discontinuance of a business, 1.055                             sales made to exempt entities other than
Discounts, 1.016(2)                                             governmental units, 1.038(3)
Disinfectants, 1.020(4), 1.087(11)                              sales to governmental units, 1.038(4)
Docking spaces, 1.060(1)(a)12., 1.070(1)(a), 1.091(13)
Donations, 1.051(15)(a), 1.107(4)
Dredges, 1.0641(2)(e)                                           admissions, 1.005(2)
Drive-in theatres (outdoor), 1.011(4)                           agricultural, 1.048, 1.087
Drugs, 1.002, 1.020, 1.021                                      art, sold to or used by educational institution,
Dry cleaners and laundries                                        1.001(1)
                                                                charter fishing vessel, 1.071(17)(c), (d)
 altering, repairing, dyeing, waterproofing and dry cleaning
                                                                coins, currency, 1.0371(1), (3)
 and laundry services, 1.042(2)
                                                                commercial motor vehicle, 1.007(13)(b)
 items used or consumed, 1.042(1)
                                                                containers, 1.040, 1.063, 1.087
 mothproofing, 1.042(2)
                                                                donations, 1.001(1), 1.077
 self-service laundries, 1.042(3)
                                                                drugs, 1.002(3), 1.020, 1.021
Dry ice, 1.011(1)(a)6., 1.040(22)                               dry cleaning, 1.042
electrical power or energy, 1.043(5), 1.053                   safety deposit box, 1.065(4), 1.070(22)
enterprise zones, 1.107                                       school lunches, 1.0011(4)
  building materials and labor for construction of single-    schools offering grades K-12, PTOs and PTAs
  family homes in an enterprise zone, empowerment zone,         admission charges, 1.0011(5)
  or front porch Florida community, 1.107(6)                    fundraising, 1.0011(3)
  building materials used in the rehabilitation of real         purchases by school district, 1.0011(2)
  property located in an enterprise zone, 1.107(2)              sales of food and beverages, 1.0011(4)
  building materials used in redevelopment projects,            sales of school materials and supplies, 1.0011(3)
  1.107(7)                                                    sales for export, 1.0015
  business equipment, 1.107(3)                                sales to diplomats, 1.0015
  community contribution, 1.107(4)                            sales to non-resident dealers, 1.0015
  electrical energy, 1.107(5)                                 seeds, 1.087
  job credits, 1.107(1)                                       shipping labels, 1.040(13), 1.029(1), 1.063(1)(a)
flags, Florida and United States, 1.001(4)                    solar energy systems components, 1.038(5)
food for human consumption,1.011                              sporting equipment, 1.001(6)
fruit juice, 1.011                                            stenographic or videotape recordings of proceedings
fuel                                                          at a trial or similar proceeding by a court reporter
  agricultural, 1.087(11)                                     provided to parties to the proceeding, 1.001(2)
  boiler, 1.059(2)(a)                                         taste testing, vinous and alcoholic 1.057(4)
  residential, 1.059(1)(a), (b)                               transient Rentals, 1.061
fungicides, 1.087(11)                                           exempt facilities, 1.061(1)(a)-(d)
gases                                                           military personnel on active duty, 1.061(11)
  agricultural 1.087(11)                                        students enrolled full time, 1.061(10)
  incorporated into finished product, 1.015(3)                water, 1.011(1)(a)9.
  medical, 1.015(5)
  sold to governmental units or exempt entities, 1.015(4)    Export sales, sales to non-resident dealer, sales to
gift certificates, 1.089                                     foreign diplomats, 1.0015
groceries, 1.011
guide dogs for blind, 1.001(3)                                Export Sales
hospitals                                                       carrier defined, 1.0015(2)(b)3.a.
  fitness facilities 1.005(2)(j)                                committing property to exportation (methods),
  medicine, 1.020(1)(c), (5)                                      1.0015(2)(b)
  meals, 1.011(19)                                              documenting export sales,1.0015(2)(c)
industrial materials, 1.063                                     licensed customs broker defined, 1.0015(2)(b)3.b.
laundries, 1.042                                                forwarding agent defined, 1.0015(2)(b)3.c.
lease of facilities to carnival operator, 1.070(18)             sales irrevocably committed to exportation process,
livestock, 1.049, 1.087                                           1.0015(2)
medicine, 1.002(3), 1.020                                     record keeping requirements, 1.0015(5)
migrant labor camps, living accommodations, 1.061(1)(a)       Sales to foreign diplomats, consular employees, and
nets, commercial fishing, 1.0641(5)(d), 1.087(11)             member of their families 1.0015(4)
newspapers, 1.0011(3)(b)                                        exemption card, 1.0015(4)(a)
nursery stock, 1.048(7), 1.087(11)                              required documentation, 1.0015(4)(b)
orthopedic appliance, 1.021                                   Sales to non-resident dealers 1.0015(3)
packing labels, 1.029(1), 1.040(13), 1.063(1)(a)                information required, 1.0015(3)(a)
permanent residences, living accommodations, 1.061              Non-resident dealer defined, 1.0015(3)(b)
pest control services                                           suggested statement for resale by non-resident
  residential, 1.009(1)(b), (4)                                 dealer, 1.0015(3)(d)
  farmers, 1.009(7)
                                                             Exterminators, 1.009
  aircraft, boats, vehicles, 1.009(8)
  lawns, 1.009(6)
portable containers, 1.087(11)
prosthetic appliances, 1.021
                                                             Fabrication labor, 1.043, 1.085(4)
resale, 1.039
                                                             Factors, liability for tax, 1.066
resource recovery machinery and equipment, 1.001(5)
                                                             Fairs 1.005(2)(c), (3)(e), 1.080(2)(a)(b), 1.011(3)
False or fraudulent reports, 1.056                               nonprescription vitamins, 1.011(1)(c)
Farm machinery and equipment, 1.087                              package of exempt and non exempt items, 1.011(2)
Farmers, 1.048, 1.087                                            patient, inmate meals 1.011(19)(a)
Federal excise taxes, 1.022                                      popcorn, nuts, chips, 1.011(1)(a), (4)(g), (17)
Feminine hygiene products, 1.020(16)(a), (16)(b)                 public housing, 1.011(25)
Fertilizers, 1.087                                               roadside stands, 1.011(7)
Fill dirt, 1.048(4), 1.051(13), 1.087(11)                        sandwiches, 1.011(1)(a)7.,
Final return, 1.055(1)(b)                                        school lunches, 1.0011(4), 1.011(18)
Finance charge, 1.017, 1.012(2), (3)(c)                          smoked fish, 1.011(4)(f)
Fire extinguishers, 1.006(14)                                    special dietary food, 1.011(1)(b)
Fire prevention sprinkler system, 1.051(17)                      social and civic club meals, 1.011(20)(b), (22)
Fisheries, 1.0641, 1.087                                         soft drinks, 1.011(1)(a)10.
Flags and flag poles, 1.001(4), 1.071(34)                        transportation companies, 1.011(8)
Flares, 1.007(20)                                                vending machines, 1.044(2)
Floats, 1.071(30)                                                water, 1.011(1)(a)9.
Florists, 1.047                                                  YMCA, YWCA, YMHA meals, 1.011(21)
Flower seeds, 1.087(11)
Flowers, 1.035(1)(c), 1.047                                     Food plants, 1.048(2)(a), 1.087(11)
Fluoride, 1.020(15)(g)                                          Foreign commerce – see interstate and foreign
Flying schools, 1.061(12)(c), 1.071(22), (23)                   commerce
Food and drink for human consumption                            Foreign military personnel, 1.007(14)
                                                                Forms 1.097
 athletic organizations, 1.011(23)                              Free merchandise, 1.077
 bakery products, 1.011(1)(a)2., (3), (4)
 barbecues and fish fries, 1.011(20)(a)                          donations, 1.077(1)
 candy and similar items, 1.011(1)(a)1.                          merchandise exchanged for radio and television
 caterers, 1.011(5)                                              advertising time, 1.077(2)
 commercial labor camps, 1.011(24)                               merchandise purchased and given away or discounted
 concession stands, 1.011(3), 1.080                                by banks, 1.077(3)
 cooked and prepared on sellers premises sold ready for          paper bags 1.040(7)
 immediate consumption on or off sellers premises,
   1.011(4)                                                     Freight, damaged or rejected, 1.064(8), 1.0641(8)
 corkage fee, setups, 1.011(10)                                 Fruit – see food and drink for human consumption,
 coupon, card, 1.011(13)(a)                                     1.011
 cover and service charge, 1.011(12)                            Fuel, 1.059
 customers food prepared by restaurant, 1.011(16)               Fuel and lubricants
 food and vegetable coloring, 1.011(1)(a)4.
 food stamps, 1.011(27)                                          alternative fuels 1.059(5)
 free meals, 1.011(13)                                           bee transportation, 1.087(10)(a)4.
 fruit and fruit products, 1.011(1)(a)                           boiler fuel, 1.059(2)
 fund raising events,1.011(20)(c)                                butane, gas, propane gas, 1.059(5)
 general groceries, 1.011(1)(a)                                  diesel 1.059(4)
 gum and breath mints, 1.011(1)(a)3.                             distillate fuel oil, 1.059(2)(a)
 gratuities, 1.011(11)                                           dyed 1.059(3)
 handicap, elderly or indigent meals, 1.011(19)(b)               farm use, 1.087
 ice(1)(a)6.                                                     greases, grease jobs, 1.006(7)(d), 1.007(17)(b), (19)
 ice cream, frozen yogurt, 1.001(1)(a)5.                         kerosene, 1.059(1)(a), (2)(a), 1.087(10)(a), (10)(b),
 meals consumed by owner, 1.011(15)(c)                             (11)
 meals furnished to employees, 1.011(15)(a)                      liquefied petroleum gases, 1.059(1)(a), (1)(b) and (5),
 meals sold by churches, 1.011(19)(c)                              1.087(10)(a), (10)(b)
 meals sold to employees, 1.011(15)(b), (26)                     lubricating oils, 1.007(17)(a), (19)
 meal ticket, 1.011(14)                                          mineral spirits, 1.064(2)(g), 1.0641(5)(c)2.
 natural fruit and vegetable juice, 1.011(1)(a)10.c., d., (7)    motor vehicle lease 1.007(13)(e)2.
 nonalcoholic beverages, 1.011(1)(a)10.                          naphtha, 1.059(2)(a)
                                                                 natural and artificial gas, household use, 1.059(1)(a),
   (1)(b)                                                           1.005(2)(j)
 petroleum gases, 1.059(1), (2), (5)                              drug sales, 1.020(1)(c), (5)
 railroads, 1.064(6)                                              meals to patients, 1.011(19)
 residual oil, 1.059(2)(a)
 vessels, 1.059(4), 1.0641(6)                                  Hotels, 1.061
 used in manufacturing, 1.059(2)(a), (2)(b)                    House movers, 1.037(18)
 wheel packs, 1.007(17)(b)                                     Housing authorities, 1.061(1)(a)
                                                               Hypodermic needles, 1.020(8), 1.021(1)(b)
Fund raising events, 1.0011, 1.011(20), 1.066(2)(b)
Funerals, 1.035
 consumer certificate of exemption, 1.035(8)
 funeral or burial merchandise, 1.035(4)
 monuments, monument services 1.035(3)                                                   -I-
 pre-need and at need sales, 1.035(2)
 resale certificate, 1.035(6)                                  Ice, 1.011(1)(a)6., 1.040(22), 1.063(9),(10), (11),
 tool or supplies used in providing funeral/burial services,   1.0641(5)
 1.035(7)                                                      Ice cream, 1.011(1)(a)5.
                                                               Incomplete return, 1.056(2)(d)
Furniture and storage warehousemen, 1.036                      Industrial gases,
Furniture used in operation of business, 1.025
                                                                gases incorporated into finished product1.015(3)
                                                                immediately dissipated, 1.015(2)
                               -G-                              medical or therapeutic, 1.015(5)
                                                                used as fuel, 1.015(1)
Game concessions, 1.080
Garages, 1.073                                                 Industrial materials, 1.063(1)(a), (22)
Garbage cans, 1.016(3)(b)                                      Information services, 1.008(6)(d), 1.062
Garden seeds, 1.087(11)(d)                                     Installation
Garnishment, 1.090
Gases                                                           agricultural products 1.048(2)(d)
                                                                aircraft parts, foreign aircraft, 1.007(10)(d)
 industrial (see also industrial gases), 1.015                  burglar security systems1.051(17)(d)
 medical or therapeutic, 1.015(5)                                 parts, 1.006
                                                                motor vehicle parts, interstate or foreign commerce
Gift certificates, 1.089                                        1.064(2)(d)
Gift wrapping, 1.040(6)                                         tangible personal property, 1.006, 1.016
Glass jars, 1.087(11)(d)                                        fire security systems, 1.051(17)(d)
Glue, 1.0879(11)(d)                                             swimming pools, 1.051(17)(mm)
Gold bullion, 1.037(15)(b), 1.0371
Gold coins, 1.0371                                             Installment charges, 1.012(1), 1.017, 1.056(1)(a),
Groceries, 1.011                                                 1.061(6)(b)
Gun clubs, dues, 1.005(4)(f)                                   Interest
                                                                unpaid tax, 1.056(1)(a), (4)
                                                               Interior decorator, 1.001(2)(a). 1.006(12)
                           -    H     -                        Interstate and foreign commerce

                                                                sales to licensed common carrier operating motor
Hearing aids, 1.020(a), 1.021                                   vehicles or railroad rolling stock in interstate and
Horses, 1.049                                                   foreign commerce, 1.064
Hospital beds, 1.020(6)(c)                                        computation of mileage apportionment, 1.064(5)
Hospitals                                                         damage claims, 1.064(8)
                                                                  fuel, 1.064(6)
 cafeteria sales, taxability 1.011(19)                            motor vehicles, 1.064(2)
 exemptions                                                       partial exemption at time of purchase, 1.064(4)
  admissions to hospital physical fitness facility,               railroad, 1.064(3)
  record keeping requirements, 1.064(9)                         aircraft landing or taxiing, 1.070(1)(a)6.a.
  refunds to claim partial exemption certificate, tax paid      airline passengers or property loading or unloading
  directly to Department, 1.064(7)(c)                             1.070(1)(a)6.b., c.
 vessels used in interstate or foreign commercial or            docking or storage space, boats 1.071(2)
 commercial fishing, 1.0641                                     docking or storage space, aircraft 1.071(3)
  affidavit for purchasing a commercial vessel,                 dwelling unit 1.070(1)(a)2.
    1.0641(4)(d)                                                food or drink concessionaire, 1.070(1)(a)8.
  affidavit for purchasing items appropriate to carry           food or drink concessionaire, airport, 1.070(1)(b)
    out the purpose for which a vessel is designed,             parking, docking or storage space 1.070(1)(a)3.
    1.0641(5)(e)                                                port authority, 1.070(1)(a)7.a.,b.
  claiming exemption of vessel at time of purchase,             public street or road transportation purposes,
    1.0641(4)                                                     1.070(1)(a)5.
  commercial fishing vessel defined, 1.0641(2)(c)               public or private street, utility purposes,
  computation of mileage apportionment, 1.0641(3)                 1.070(1)(a)4.
  fuel, 1.0641(6)                                               right of way utility purposes, 1.070(1)(a)4.
  damage claims, 1.0641(8)                                      recreational property or common elements of
  parts and other items used on vessel, 1.0641(5)               condominium, 1.070(1)(a)9.
  qualifying/non-qualifying vessels, 1.0641(2)                  sublease convention or industry trade shows,
  record keeping requirements, 1.0641(9)                          1.070(7)(b)
  refunds to claim partial exemption, 1.0641(7)               fair associations, 1.070(18)
    affidavit to obtain refund on tax paid for items          free parking, 1.070(13)
      appropriate to carry out purpose for which              hotel dining room, 1.070(21)
      vessel was designed, 1.0641(7)(e)                       independent operator or licensee, 1.070(11)
    affidavit to obtain refund on tax paid for fuel           insurance, paid by tenant, 1.070(12)
      1.0641(7)(f)                                            interchange of facilities, 1.070(20)
    affidavit to obtain refund on tax paid for vessel         licenses, real property
      used in interstate or foreign commercial or               advertising display, 1.070(1)(f)2.
      commercial fishing, 1.0641(7)(d)                          coin operated vending machine, 1.070(1)(f)1.
      certificate, tax paid directly to Department,             coin operated amusement machine, 1.070(1)(f)1
      1.0641(7)(c)                                              coin operated laundry macine1.070(1)(f)1
                                                              merchants associations, 1.070(17)
Isolated Sales, 1.037                                         motion picture qualified production services,
                            -J-                               multiple use (of real property), 1.070(14)
                                                              proof of payment of tax, 1.070(16)
Jeopardy assessment, 1.090                                    pyramiding of taxes, 1.070(5)
Job credit – see enterprise zones, 1.107                      railroad sidetrack, 1.070(15)
                                                              registration requirements, 1.070(6)
                                                              related persons, 1.070(19)(a),(b), (c)
                           -L-                                restaurant, 1.070(21)
                                                              retail concessionaire services at airports,
Labels, 1.029, 1.040(13), 1.087(11)(d), 1.063(1)(a)           1.070(1)(b)1.
Landlord, tax collections, 1.061, 1.070                       sublet of lease, 1.070(7), (8), (9)
Landscape contractors, 1.048(2)(c), 1.051(17)(v)              lease and licenses to use tangible personal property,
Laundries, 1.042                                              see rentals, 1.071
Lawn sprinkler systems, 1.051(17)(jj)                         tax due 1.071(4)(f)
Leases and licenses of real property                          terminate or cancel lease1.071(4)(g)
                                                              utility charges 1.071(4)(e)
 ad valorem charges 1.071(4)(c)
 assignment of lease, 1.070(7),(8), (9)                      Lessees, 1.061, 1.070, 1.071
 bailment, 1.070(22)                                         Lessors, 1.061, 1.070, 1.071
 common area maintenance 1.071(4)(d)                         Liens, tax, 1.090
 exemptions                                                  Linen supply, 1.023
   agricultural property, 1.070(1)(a)1.
   aircraft fueling 1.070(1)(a)6.d.                           diaper, 1.023(2)
 linen replacement, 1.023(3)                                  Membership fees, clubs, 1.005(4)
 linen supply service, 1.023(1)                               Merchandise, free, 1.077
                                                              Merchandise, returned, 1.014(3)
Liquefied petroleum gas tank, 1.071(38)                       Migrant labor camps, 1.061(1)(a),
Lithographic plates or negatives, 1.027(6)(b)1.               Military uniforms, 1.076(1)(b)
Livestock, 1.049, 1.087                                       Milk and milk products, 1.011(1)(a)
Living quarters, 1.061                                        Mimeographed material, 1.062(1)
Lockers, coin operated, 1.071(36)                             Mineral water, 1.011(1)(a)9.
Lubricants—see fuels and lubricants                           Mini theatres, 1.005(3)(h)

                                                              Mobile homes

Magazines, 1.0011(3)(b)                                        affixed to and sold with land, 1.007(11)(d), (e)
Mail order sales                                               appurtenances, 1.007(11)(h)
                                                               defined, 1.007(11)(a)
 dealer making mail order sales, 1.103(1)                      delivered to purchaser outside Florida, 1.007(7)
 collection allowance, 1.103(5)                                exempt transfers of ownership, 1.007(25)(a)
 cooperating state, 1.104                                      federal manufacturers excise tax, 1.022
 registration, 1.103(3)                                        federal retail excise tax, 1.022
 responsibilities, 1.103(3)                                    foreign military personnel, 1.007(14)
 final adjudication, 1.103(6)(a)                               insurance company, 1.007(12)
 handling charges, 1.103(4)                                    lease or rental, 1.007(13)(a)
 mail order sale definition, 1.103(2)                          lubrication and grease jobs, 1.007(19)
 refund of taxes, 1.103(6)                                     mobile home park developer, 1.007(11)(c)
 transportation charges, 1.103(4)                              parts and materials, 1.007(16)
 use tax, 1.091(14)(d)                                         occasional or isolated sale, 1.007(1), (11)
                                                               parts replaced under warranty, 1.007(21)
Maintenance, tangible personal property, 1.006
                                                               purchases by junk dealer, 1.007(5),
Malt beverages, 1.057
                                                               purchases by non-resident dealer, 1.007(6)
Manuals, 1.029(3),(4), 1.091(11)
                                                               purchases by Veterans Administration, 1.007(4)
Manufacturers warranty, 1.006(6), 1.007(21), 1.105
                                                               purchases outside Florida, 1.007(2)
                                                               repossession, 1.007(15)(a), (b)
 asphalt, 1.043(4), 1.051(12)                                  rental, 1.007(11)(f)1.
 cost price, 1.043(1)(b)                                       rooming house, 1.007(11)(f)2.
 direct labor, 1.043(1)(b)2.a.                                 tax credit for purchases outside Florida, 1.007(3)
 direct material, 1.043(1)(b)1.a.                              taxable transfers of title, 1.007(25)(b)
 electrical power or energy, steam energy, 1.043(5)            title certificate, 1.007(1)(c)
 fabrication of tangible personal property for sale or ones    trade-in, 1.007(1)(b)
 own use, 1.043(1)(d)
 factory built building, 1.043(3)                             Modular home, prefabricated building or
 qualified motion picture, 1.043(2)                           manufactured
                                                               building, 1.007(11)(g)
 research and development, 1.043(6)
                                                              Monuments and tombstones, 1.035(1), (3)
 tax due, 1.043(1)(f)
                                                              Motels, 1.061
Manuscripts, 1.033                                            Motion picture equipment, 1.085(3)
Marinas, 1.070(2), 1.073                                      Motion pictures, 1.043(2), 1.085
Master tapes, master records, master films, or master         Motor vehicle service agreements
 video tapes, 1.085
                                                               assignment, 1.105(2)(e)
Materials consumed in manufacturing, processing
                                                               assignment fee, 1.105(2)(e)1.,2.
 assembling or refining, 1.063
                                                               cancellation, 1.105(3)
Mausoleums, 1.035(1), (3)
                                                               collecting and remitting sales tax, 1.105(2)(b)
Medical supplies, 1.020
                                                               insurance, 1.105(2)(f), (g)
Medicines, 1.20
                                                               lease of motor vehicle, 1.105(2)(d)
 partial sales tax exemption inapplicable, 1.105(1)(d)
 payment of claims, 1.105(4), (5)                        Nurseries, day, 1.061(1)
 refund of sales tax, 1.105(3)
 resale certificate, 1.105(2)(c)
Motor vehicles
                                                         Occasional or isolated sales of tangible personal
 automatic transmission fluid, 1.007(17)(a)               property
 brake fluid, 1.007(17)(a)                                 coins of the realm, 1.0371
 commercial motor vehicle, 1.007(13)(b) and (25)(g)        contractor, 1.037(17)
 dealer tags, 1.007(8)(b)                                  court ordered sales, 1.037(12)
 delivered to purchaser outside Florida, 1.007(7)          damaged freight, 1.037(14)
 detergents and cleaners, 1.007(18)                        equipment, (17)
 driver education, 1.007(8)(g)                             farm machinery, 1.037(3)
 exempt transfer of ownership, 1.007(25)(a)                federal government sales, 1.037(9)
 federal manufacturers excise tax, 1.022                   gold and silver bullion, 1.0371
 federal retail excise tax, 1.022                          household furniture, 1.037(8)
 flares, 1.007(20)                                         housewreckers and movers, 1.037(18)
 foreign military personnel, 1.007(14)                     manufacturers, processors, refiners, miners, and
 friction proofing oils, 1.007(17)                         wholesalers, 1.037(13)
 grease jobs, 1.007(17), (19)                              nonprofit organizations, 1.037(5)
 greases, 1.007(17)                                        office equipment, 1.037(3)
 insurance company, 1.007(12)                              railroad, 1.037(16)
 junk dealer, 1.007(5)                                     rental of tangible personal property, 1.037(6)
 land and water cruiser, 1.007(22)                         sale on commercial premises, 1.037(5)
 lease or rental, 1.007(8)(h), (k), (13)                   scale model, 1.001(2)
   commercial vehicle, 1.007(13)(b)                        second hand store, 1.037(7)
   fuel, 1.007(13)(e)2.                                    stamps, 1.037(15)
 non-resident dealer, 1.007(6)                             surplus abandoned property, 1.037(11)
 parts and materials, 1.007(16), (21)                      tangible personal property, 1.037(1)
 lemon law, 1.007(23)
 lubricating oils, 1.007(17)(a)
 occasional or isolated sale, 1.007(1)(a), (8)(j), (m)                              -P-
 purchases outside Florida, 1.007(2)
 purchase by a resident of another state, 1.007(8)(a)    P.T.A.’s, 1.0011
 registering, 1.007(8)(f), (n)                           Packaging materials, 1.087(11)
 repossession, 1.007(15)                                 Participation fees, 1.005(3)
 tax credit, 1.007(3)                                    Paste and paste labels, 1.029, 1.008(6), 1.027(6)
 trade-in, 1.007(1)(b)                                   Penalties
 titling, 1.007(1)(c), (12)(c)                             fraudulently obtained exemption, 1.038(5), 1.027(6),
 Veteran’s Administration purchases, 1.007(4)              1.094(8), 1.0141(4), 1.087(11), 1.072(10), 1.0641(4),
                                                           (5), (6), (7)
                            -N-                            incomplete return, 1.056(4)(f)
                                                           interest, 1.044(4), 1.001(5), 1.007(9)(10), 1.0141(4),
News services, 1.008(6), 1.062(2)                          1.027(6), 1.053(1), 1.055, 1.056(1)(4), 1.060(3),
Newspapers, magazines, and periodicals                     1.061(7), 1.070(16), 1.072(10), 1.073(4), 1.090(1),
                                                           1.091(13), 1.094(8)
 bibles, hymn books, prayer books                          distress warrant, 1.090(1)(2)
 definitions                                             Pesticides, 1.087(11)
   magazine, 1.008(1)                                    Photographers, photofinishers, and Photostat
   newspaper, 1.008(1)                                    producers, photoengravers and wood engravers,
 magazines, 1.008(4), 1.072(1), 1.0011(3)                 1.041(1)
 newspaper inserts, 1.008(4)                             Photographic materials, 1.041
 publications, 1.034(2)(3), 1.072(1), 1.091(11)          Political subdivisions, sales and purchases, 1.037
 racks placed on real property, 1.008(2)
Pollution control structures, machinery and equipment,         Refunds
Printed materials, 1.027, 1.039(1)                              building materials used in an enterprise zone, 1.107
Printers, 1.008(6), 1.027, 1.096(8)                             business property used in an enterprise zone, 1.107
                                                                cancelled sales, 1.014
  fabrication of expendable items of tangible personal          credit
  property, 1.043                                                 tax paid in error, 1.014
  package materials, 1.029(2), 1.040                            real property contracts, 1.105(1), 1.051, 1.061, 1.070,
  photo and news service, 1.008(6), 1.062(2)                    1.073, 1.091(12), (13)
  purchase of exempt materials, 1.008(6), 1.027, 1.034(1),      reimbursement of tax
  1.040                                                           returned merchandise, 1.014
    expendable items of tangible personal property,
    1.027(6), 1.008(6)                                         Registration
  sale of admission tickets, 1.005
                                                                application for registration, 1.060(2)
  sales for printing of tangible personal property, 1.027(2)
                                                                out of state applicants, 1.060(1)
  uncancelled postage, 1.027(2)
                                                               Rentals, leases, or licenses to use tangible personal
  printer’s purchases of material exemption, 1.027(6)
                                                                advertising space – buses, taxi cabs, 1.071(42)
  lithographic plates, 1.027(6)
                                                                air conditioning equipment, 1.071(35)
Production Company, 1.085                                       assignment of a right and creation of a security
Public record documents, 1.041(5)                               interest, 1.071(47)(b)
Publishers, 1.008                                               beach equipment, 1.071(26)
Public use forms, 1.097                                         boat or vessel
                                                                  bare boat rental, 1.071(16)
                            -R-                                   charter with crew–for fishing, 1.071(17)(c)
                                                                  charter with crew – not for fishing, 1.071(15)
Race horses, 1.049(5)                                             dinner cruises, 1.071(17)(a)
Racing dogs, 1.049(3)                                             equipment used in rental boats, 1.071(24)
Radio stations,                                                   fishing and other sports, 1.07(17)
                                                                  head-boats or party boats, 1.071(17)
  charges for services, 1.062(2), 1.071(5)                        purchase of, 1.071(18)
  equipment, 1.016(3), 1.051(17)(18)                              rental of boats, sailboats, and canoes, 1.071(19)
  music services, wired, 1.072(1)(10)                             sightseeing, 1.071(17)
                                                                  survival equipment, 1.071(25)
Rate of taxes, 1.004                                            book rentals, 1.071(45)
Real property improvements, 1.038(3), 1.043(3),                 caterers, 1.071(33)
1.064(2)(3), 1.091(12)                                          chemical toilets, 1.071(41)
Real property repairs and alterations, 1.007(11)(d)2,           commercial motor vehicles, 1.007(13)(25)
1.070(1), 1.064(3), 1.043, 1.105(1)                             contract, assignment, 1.071(47)
Records                                                         counters, 1.071(31)
  dealers required to maintain, 1.056(1), 1.057(3),             flag kit, 1.071(34)
  1.061(19), 1.072(4), (10), 1.085(3), 1.087(11), 1.038,        floats, 1.07(30)
  1.094(8), 1.039(6), 1.096(2)(7), 1.051(11), 1.055(5),         golf carts and clubs, 1.071(28)
  1.027(4), 1.0141(5), 1.012, 1.011(3), 1.014(6), 1.0071(1),    ice boxes, 1.071(31)
  1.007(8), (9), (10), 1.001(1), 1.0015(2)(5)                   lease, assignment, 1.071(47)
  duty of consumer to keep records, 1.071(4)                    lease – cancellation payment, 1.071(14)(b)
  exemption certificates, 1.005(2), 1.0015(5), 1.0011(2),         capital lease, 1.096(11)
  1.007(8), 1.001, 1.008(4)(6), 1.027, 1.035(8), 1.043(1),        direct financing lease, 1.096(11)
  1.048(1)(5), 1.051(5), (8), and (15), 1.059(1), (2),            interest charges, 1.071(1)
  1.061(13)(19), 1.0641(5)(6)(9), 1.070(1), 1.072(4), (6),        operating lease, 1.037(6), 1.096(10), 1.071(1), (7),
  (10), 1.085, 1.087, 1.094(4)(8)                                 (47)
  returned merchandise, 1.014(3)                                  option to purchase, 1.071(1)(7)
    sales-type lease, 1.096(11)                                registration by lessor, 1.061(7)
    third party transaction, 1.071(6)(8)                       rental payments, 1.061
 liquefied petroleum gas containers, 1.071(38)                 rental on government land, 1.061(12)
 lockers, coin operated, 1.071(36)                             representative of exempt organization, 1.061(13)
 machinery, 1.071(10)                                          single family rentals, 1.061(2)
 machinery – contractor use, 1.071(11)                         six month exemption, 1.061
 meat market equipment, 1.071(32)                              timeshare leases, 1.061(7),(!4)
 mobile home rental, 1.071(43)                                 trailer camps, mobile home parks, recreational
 motion picture films, 1.071(5)(a)                             vehicle
 railroad cars, 1.064(3)(b)                                      parks, 1.061(9)
    service agreements, 1.064(3)(c)                          Repairs of tangible personal property, 1.105, 1.007,
 repair parts, 1.071(8)                                      1.015(1), 1.016(2), 1.024(4), 1.039(1), 1.043(6),
 riding horses, 1.071(27)                                    1.051(14), (18), 1.064(2)(3), (8)
 roadside signs, warning lights, and barricades, 1.071(40)   Repossessed property, sales, 1.012(4)
 skating rink charges and skates, 1.071(29)                  Resale and exemption certificates
 stoves, 1.071(31)                                             consumer’s certificate of exemption, 1.038, 1.005(2),
 tangible personal property for lease purposes only,           1.0011(2)(3), 1.001(1)(3), 1.007(8), 1.035(8),
 1.071(2)(a)                                                   1.051(5)(8)(15), 1.061(13), 1.094(4)
 use of equipment, 1.071(9)(11)                                fraudulent issuance of certificate, 1.038(5),
    operator supplied, 1.071(9)(a)                             1.0641(6), 1.087(11), 1.072(10), 1.027(6), 1.094(8)
    operator on payroll, 1.071(9)(b)                           information required, 1.038
    service transaction, 1.071(9)(d)                           suggested form, 1.038
 video cassettes, videotapes, videodiscs, 1.071(5)             tangible personal property purchased for resale,
 washing machines, 1.071(44)                                     1.039
 water conditioning, 1.071(37)                                 taxable and exempt sales, 1.039(1)
 well point equipment, 1.071(39)                             Residual oil, 1.059(2)
                                                             Resource recovery equipment, 1.001(5)
Rental of living quarters, sleeping or housekeeping          Restaurants, 1.040(3), 1.060(1)
accommodations                                               Returned merchandise, 1.014(3)
                                                             Revocation of sales tax certificate of registration
 Apartment, 1.061(2)(3)(5)                                   and exemption certificates, 1.095, 1.0955
 club member rentals, 1.061(3)(6)                            Roadside signs, 1.071(40)
 contract reformation, 1.061(17)                             Room service charges, 1.011(9)
 co-op service charges, 1.061(3)                             Roominghouse, 1.061(2)
 corporation owned apartment 1.061(3)
 detained aliens, rental, 1.061(12)
 duplex rental, 1.061(2)                                                               -S-
 exempt facilities, 1.061
 exemption lost by moving, 1.061(9)(14)                      Safety deposit boxes, 1.065(4), 1.070(22)(b)1
 exemption, principal residence, 1.061(14)                   Sales or discontinuation of business, 1.055
 flying school rentals, 1.061(12)
 full time students’ rentals, 1.061(10)                       final return, 1.055(1), (2)
 exemption statement, 1.061(10)(b), (c)                       purchaser liable for taxes, 1.055(1)(b), (c)
 furnished rental unit, 1.061(4)                              written statement from the department, 1.055 (1)(b),
 garage space, 1.061(3)                                          (4)
 government employee, 1.061(13)                              Sales by governmental agencies, 1.005(2)(e), (g),
 living quarters, 1.061(2)                                     1.007(4), 10.37(9)(10), 1.0011, 1.061(12)
 military personnel, 1.061(11)
 exemption statement, 1.061(11)(b)                            churches, 1.044(2)(a), (c), 1.0011, 1.011(19)(c)
 mobile home, roominghouse, 1.007(11)(f), 1.061(2)            nonprofit institutions 1.044(2)(b)(c), 1.0011(19)(b),
 mobile home, 6-month exemption, 1.061(9)                       1.005 (1), (2)(d), (f)
 mobile home when moved, 1.061(9)                             registration, 1.060, 1.038
 motor courts and fishing camps, 1.061(2)(9)
 nurseries and custodial camps, 1.061(1)                     Sales by persons engaged in printing-see printers
 record keeping requirements, 1.061(7)(10)(19)               Sales, installation charges, 1.016
                                                         resale certificate, 1.105(4)(c)
 discounts, 1.016(2)
 retail dealers, 1.016(3)(b)                            Shoe repair shops, 1.076, 1.006, 1.020(18)
 sale, defined, 1.016(1)                                Sitting fees, 1.041(4)
 trade-in, 1.016(2)                                     Sound recording equipment, 1.085
                                                        Storage warehousemen, 1.036
Sales of several items to the same purchaser at the     Subcontractors, 1.051
 same time, 1.003

 place of sale, 1.003(1)                                                           -T-
 sales to a combination of customers, 1.003(2)
 single sale, 1.003(1)                                  Tangible personal property consumed in
Sales price, 1.016(2)                                    manufacturing, processing, assembling, and
                                                         refining, 1.063
 deposit for return excluded, 1.075
                                                         anhydrous ammonia, 1.063(9)
 discounts excluded, 1.016(2)
                                                         bentonite, pitch, sea-coral, and parting, 1.063(25)
 federal excise tax excluded, 1.022(1)(b)
                                                         calcium chloride, 1.063(8)
 federal excise tax included, 1.022(1)(a)
                                                         calcium carbide, 1.063(5)
 franchise fee on electricity, 1.022(3)
                                                         carbofrax or checker brick, 1.063(18)
 sales price, defined, 1.016(2)
                                                         carbon dioxide gas, 1.063(12)
 trade-in allowance excluded, 1.016(2), 1.074,
                                                         chill-nails and chaplets, 1.063(30)
                                                         chlorine, 1.063(13)
Sales slips, 1.071(14)(a), 1.080(2)                      commercial salt, curing hides, 1.063(36)
Sales to farmers-see agriculture                         concrete cutting compounds, 1.063(32)
Salt, 1.011(1)(a), 1.020(15)(f), 1.040(22), 1.063(36)    core paste or core oil, 1.063(24)
School lunches, 1.0011(4)                                cutters, tools, jigs, hobs, 1.063(7)
Schools and schoolbooks, 1.0011                          cutting oil, 1.063(4)
Securities, printing, 1.027                              detergents, 1.063(3)
Service warranties, 1.105                                distribution transformers, 1.063(20)
                                                         dynamite, 1.063(37)
 apportionment of tax, 1.105(1)(c)                       firebricks, fireclay, and ganister, 1.063(29)
 cancellation, 1.105(3)                                  fuels, electrical power, or other energy, 1.063(1)(b),
 collecting and remitting sales tax, 1.105(1), (2)          (41)
 defined, 1.105(1)(b)1                                   gases used by citrus pickers, 1.063(14)
 exemption from, subjectivity to, 1.105(2)(d)            Icascocide and Cre-O-Tox, 1.063(33)
 insurance premium tax, 1.105(1)(f)                      industrial shells, 1.063(23)
 insurer, 1.105                                          ink stamp tax on cigarettes, 1.063(38)
  collecting and remitting sales tax, 1.105(1), (2)        postage meters, 1.063(38)
  insurance purchased by, 1.105(2)                       iron oxide shavings, 1.063(22)
  resale of certificate, 1.105(4)(c)                     lime, 1.063(10)
 payment of claims, 1.105(4), (5)                        limestone and purite, 1.063(28)
  exempt, 1.105(4), (5)                                  moulding sand and flour, 1.063(26)
  taxable, 1.105(4), (5)                                 plumbago, 1.063(27)
 property not subject to tax, 1.105(1)(b)2               polyethylene plastic bags, 1.063(17)
 real property, 1.105(1)(b)3                             preparations applied to citrus fruits, 1.063(16)
 renewal, 1.105                                          public utility purchases
 reformation of contract, 1.105(1)(c)                      gas meters and parts, 1.063(19)
 refund of sales tax, 1.105(3)                             odorants, 1.063(19)
 resale certificate, 1.105(4)(c)                           regulators, 1.063(19)
                                                         rough used on eyeglass frames, 1.063(35)
Service warranty association, 1.105(1)                   rubber covers, 1.063(39)
                                                         sale, use, consumption of industrial materials,
 collecting and remitting sales tax, 1.105(1), (2)         1.063(1)(a)
 insurance purchased by, 1.105(2)                        sand used in sandblasting, 1.063(40)
 sandpaper, 1.063(2)                                     computation (penalty and interest), 1.056(4)
 silicate of soda, 1.063(6)                              delinquent return, 1.056(4)
 soap, soap powder, detergents, 1.063(15)                equal to tax, 1.056(4)
 telephone and power line inspection fee, 1.063(21)      minimum, 1.056(4)
 welding rods, 1.063(31)                                 other, 1.056(4)
 white oil, 1.063(34)                                   quarterly and semi-annual returns, 1.056(1)
                                                        solid waste fee (tire and newsprint), 1.056(3)(c)3
Tape recordings, 1.085(1), 1.043(2)                     tax due, 1.056(1)(a)
                                                        tax return filing date, 1.056(1)
Tax due at time of sale, 1.056                         Taxidermist, mounting charges, 1.006(11)
                                                       Tax warrants, 1.090
 due date of tax, 1.056(1)                             Telephone, telegraph, and other telecommunication
  cash sale, 1.056(1)                                   services
  credit sales, 1.056(1)
 tax return, due date of, 1.056(1)                      launch vehicles, satellites 1.106
  delinquent, 1.056                                     telecommunication satellite, 1.106
  timely filed return, 1.056
                                                       Television antennas, 1.016(3)(b)10
Tax liens, garnishments, and jeopardy assessments      Television stations
 delinquent tax, 1.090(1)                               information services, 1.062
 lien, 1.090(1)(a)                                      master films, 1.085
   cancellation, 1.090(1)(a)                            merchandise exchanged for advertising time
   length of time, 1.090(1)(a)                            taxability, 1.077(2)
   personal property, 1.090(1)(a), (3)
   real property, 1.090(1)(a)                          Tire recapping, 1.068
 misdemeanor, 1.090(2)
 notification of tax delinquency, 1.090(3)              recapping customer’s tire, 1.068(2)
   garnishments, 1.090(3)                               sale of recapped tires, 1.068(1)
 state funds, 1.090(4)
   penalty, 1.090(4)                                   Tombstones, 1.063(39)
 warrant, 1.090(1)(a)                                  Trade and cash discounts,
   criminal sanctions, 1.090(1)(a)
                                                        dealer’s discount, 1.018
   jeopardized by delay, 1.090(1)(a)(b)
                                                        interior decorator’s discount, 1.001(2)(a)
   tax, penalty, and interest, 1.090(1)(a)
                                                        maufacturer’s discount, 1.018(3)
Tax returns and regulations                             trade-in or discount, 1.018(1), (2), 1.074

 Assessment, 1.056                                     Trade-ins, 1.007(1)(b), 1.016(2), 1.018(2), 1.074
  after reporting failure, 1.056(4)                    Trade shows
  penalties, 1.056(4)                                   Sublease of realty, 1.070(7)(b)
 collection allowance, 1.056(2)                        Transfer of property, 1.037(2)(1)6(b)
 consolidated return-estimated tax 1.056(3)(b)         Transient rentals-see rental of living quarters
 electronic funds transfer (Rule 12-24, F.A.C.),       Transportation charges, 1.045
                                                        factory to customer charges, 1.045(2), (3)
 estimated sales tax liability, 1.056(3)
                                                        inadequate documentation, 1.045(5)
  gross tax liability, 1.056(3)
                                                        property sold F.O.B. origin, 1.045(4), (5)
  consolidated return, 1.056(3)(6)
                                                        purchaser pays carrier for charges, 1.045(6)
  local option sales surtax, 1.056(3)(c)1
                                                        seller delivers property to designated place, 1.045(3)
  solid waste fee (tire and newsprint), 1.056(3)(c)3
                                                        seller is obligated to pay charges, 1.045
 interest to accrue, 1.056(4)
 local option sales surtax, 1.056(3)(c)1               Trucks-see motor vehicles
 non-monthly reporting periods, 1.056(1)(b), (c)
 penalties                                                                       -U-
  compromise, 1.056(4)
Use tax                                                    Window A/C units, 1.016(3)(b)13
                                                           Wine, 1.057
 dealer to collect tax, 1.091(5)                           Wood, as fuel, 1.059
 Florida manufacturer sells to unregistered out-of-state   Wrapping material-see containers
 dealer with delivery in Florida, 1.091(10)
 imposition, 1.091(1)(2)
 items purchased in Florida, shipped from out of state
 to Florida customer, 1.091(9)
 law, medical books, and accounting and tax service
 books, 1.091(11)
 like tax paid in another state, 1.091(3)                                            -Y-
 owner builds prefabricated building for his own use,
 1.091(12)                                                 YMCA
 persons liable for sales and use tax, 1.091(13)
 property specifically exempt, 1.091(4)                     meals, 1.011(21)
 rental or lease of tangible personal property,
 1.091(2)(b)                                               YWCA
 sales and use tax, compliment each other, 1.091(4)
 self-accrual, 1.091(6)                                     meals, 1.011(21)
 tangible personal property sent out of state, repaired
                                                                        Yachting facilities, 1.005(4)
 and returned, 1.091(8)
 tangible personal property used in another state six
 months or longer, 1.091(2)(a)                                    This word document was downloaded from
Utilities-see electrical power and energy; fuels           please remain this link information when you reproduce ,
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Vending machines-see also coin operated vending
machines, 1.044, 1.0011(3)(c), 1.008(2), 1.060(1)(a),
Vessels-see boats; interstate and foreign commerce
Veterinarians, 1.002(3), 1.020
Video equipment, 1.085
Video tapes, 1.071(5)(c), 1.085
Vitamins, 1.002(3), 1.011(1)(c)


Warehouseman, 1.036
Warranty contracts, 1.006(6), 1.105, 1.007(21),
Watches, repair 1.006(2)
 in natural state, 1.011(1)(a), 1.020(15)
 with mineral added, 1.011(1)(a), 1.020(15)

Water conditioning, 1.071(37), 1.063(10), 1.020(15)(f)
Wax, part of container, 1.040(18)
Weed killers-see herbicides, at agriculture
Weight control aids, 1.020(12)
Welding charges, 1.006(15)

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