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					CHAPTER 12A·4
90 SuPP. No.

to Transferred
SuPP. No. 101
12A-3.06 Rents involving fractions of a dollar
be charged on the fraction.
and collection and computation thereof.
Tax shall be computed upon the total
(1) In those counties or sub-county special
consideration paid for the right of occupancy before
of 1%, levied at the rate
tax is
districts where
state adding tax, if applicable.
one cent tax shall be charged upon each dollar of
The total amount of taxes actually collected
rents involving fractional dollars if the rent. On
remitted to the Department of Revenue,
cents or less no tax shall be charged; fraction is .50
less 3% allowed the dealer for collecting same. The
if the fraction is .51 cents or more .01 cent shall be
only 3% collection allowance shall
on the fraction.
when the tax has been properly accounted for and a
special In those counties or sub-county
is timely made.
the return and payment of
the rate of 2%, levied at
the tax
districts where
Specific Authority Chapter 77-209, Section 3(3), Laws of
Florida (125.0104(3)(c), FS.); Chapter 77-209, Section 3
of charged upon each dollar
two cents tax shall
(6), Laws of Florida (125.0104(3)(f) FS.); Chapter 77-209,
rents involving fractional dollars if the rent. On
Section 3 (10), Laws of Florida (125.0104(3)(J) FS.);
shall be charged;
no fraction is .50 cents or less
212.12(1), FS. Law Implemented Chapter 77-209, Laws of
.02 cents shall if the fraction is .51 cents or more
Florida (125.0104, FS.) History-New 3-27-78.
101 Supp. No.
or the prime leaseholder (owner) of a single family
to tax Leases b.iect
of tenants on effective Taxable
su status the tax
dwelling in a cooperatively owned apartment house
levy of of
rents his apartment, the rental charge is not subject
cooperatively owned Condominiums and
to tax, as such rentals are regarded as rentals of
single family dWellings. However, when any owner
12A-3.04 Housing Federally Assisted Authorities,
offers more than one single family dwelling for rent
and Migrant Labor Camps
in anyone condominium or cooperative apartment
aged for the
house, all such rental charges made by such owner
Homes involving
and 12A-3.06 Rents fractions of a dollar
are taxable.
collection and computation thereof
Specific Authority Chapter 77-209, Section 2, Laws of
Florida (125.0104(2) FS.); Chapter 77-209, Section 3(1),
Laws of Florida (125.0104(3)(a) FS.); Chapter 77-209,
12A-3.01 Leases to tax.
Section 3(10), Laws of Florida (125.0104(3)0) FS.);
subject this act,
purpose of every tenant (1) For the
212.02(6)(b) FS. 12A-1.61(21), FAC. Law Implemented
Chapter 77-209, Laws of Florida (125.0104, FS.)
taxable facility without a lease in who occupies a
History-New 3-27-78.
tax on of six months shall be required to pay
the first six all rent paid to his landlord during
12A-3.04 Housing Authorities, Federally
occupancy. However, a lease for a term months of
and Migrant Labor Assisted Housing
to tax unless in excess of six months is not subject
(1) Rental of living accommodations in
to the expiration of the the lease is terminated prior
owned or operated by Housing Authorities,
oral lease, payable first six months of its term. An
as defined in Section 421.03, Florida Statutes, are
monthly or otherwise, is not subject to tax weekly,
not taxable under Section 423.02, Florida Statutes.
located where the tenant occupies a residential unit
(2) Rental of living accommodations in
units are leased in a facility in which residential
the 236 program,
operated pursuant
primarily as
residences. permanent
section 236 of the National Housing Act, as
Section 3(1), Laws of Specific AuthOrity Chapter 77-209,
(125.0104(3)(a) FS.); Chapter 77-209, Section Florida
amended, 12 U.S.C. section 1715 z-1, or pursuant
of Florida (125.0104(3)0), FS.) Law 3(10), Laws
to the 221 (d)(3) program, section 221 (d)(3) of
Implemented Chapter 77-209, of Florida (125.0104,
the National Housing Act, as amended, 12 U.S.C.
Laws 4-16-78,
11-13-78. FS) History-New 3-27-78, Amended
section 1715 1 (d)( 3), or pursuant to the section 8
status of tenants on 12A-3.02 Taxable
program, section 8 of the Housing and Community
of levy of the tax. effective date
Development Act of 1974, 42 U.S.C. section 1437f,
completed less than (1) Any tenant who has
or pursuant to the 515 program, section 515 of the
occupancy in a facility taxable under six months'
National Housing Act of 1949, as amended, 42
the levy of the tax becomes this act on the date
U.S.C. section 1485. are not taxable.
have a lease in excess effective, and who does not
Rental of living accommodations in migrant
to pay tax on all of six months shall be required
labor camps are not taxable. For the purpose of
subsequent to that date until rental payments made
this rule, migrant labor camps will be defined as one
completed six months' occupancy in that he has
or more buildings or structures, tents, trailers, or
For example, a person who did not have a facility.
vehicles, or any portion thereof, together with the
lease for more six month!! and who began his than
land appertaining thereto, established, operated, or
the effective date occupancy four months prior to
used as Jiving quarters for seasonal, temporary, or
and imposition of the tax, would be of the levy
migrant workers.
Specific Authority Chapter 77-209, Section 2, Laws of
months. required to pay tax for a period of two
Florida (125.0104(2) FS.); Chapter 77-209, Section 3(10),
six Any tenant who completed more than
Laws of Florida (125.0104(3)0) FS.); 212.08(10) FS.
has same facility
months' residency in the at the time
12A-1.61(1) FAC. Law Implemented Chapter 77-209, Laws
effective date of the levy of the tax is not of the
of Florida (125.0104 FS.) History-New 3-27-78, Amended
4-16-78, 9-28-78,11-13-78.
said tax so long as he continues to\eside subject to
facility. in that
12A-3.05 Homes for the aged.
Section 3(1), Laws of Specific Authority Chapter 77-209,
(1) Institutions designed and operated
Florida (125.0104(3)(a) FS.); Chapter 77-209, Section
care of persons who are primarily for the
of Florida (125.0104(3)(i) FS.) Law 3(10), Laws
of Florida (125.0104 Implemented Chapter 77-209, Laws
infirm, mentally or physically incapacitated or for
History-New 3-27-78. FS.)
any reason_ dependent upon special care or attention
taxable facilities as defined are not
3.03 Condominiums and cooperatively 1 2 A -
125.0104, F.S., and, therefore, charges made for
apartments. owned
living accommodations in such facilities are not
(1) Monthly service charges paid by owners of
levied under this act.
the subject to
cooperatively apartments in a condominium or
Specific Authority Chapter 77-209, Section 2, Laws of
rentals and owned apartment house are not
Florida (125.0104(2) FS.); Chapter 77-209, Section 3(10),
Laws of Florida (125.0104(3)(i) FS.): 212.08(7)('d) FS.
owner of a single therefore not taxable. When the
12A-1.01(14) FAC. Law Implemented Chapter 77-209,
family dwelling in a house, condominium apartment
Laws of Florida (125.0104, FS.) History-New 3-27-78.
88 SUPP. No.
121 Supp. No.
include, but not be limited to, building, electrical,
Implemented 212.02(8). (13).
FS. Specific Authority 212.17(6). 212.18(2)
212.05(2). 212.06(1)(2)(4)(7)(8). 212.161(1)(11)
plumbing, heating, painting, decorating, ventilating,
paperhanging, sheet metal, roofing, bridge, road,
12A-1.92 Reserved.
waterworks, landscape, pier or billboard contracts.
(c) "Real property" within the meaning of this rule
includes all fixtures
12A-l.93 Preservation of Records and Three Year and improvements to real property.
Statute of Limitation.
status of a project as an improvement or affixture to
power to The Department of Revenue has the
real property is determined by the objective and
to the records to be kept by all persons subject
presumed intent of the parties, based on the nature and
taxes imposed by Chapter 212, F.S. the
use of
the project and the degree of affixation to realty.
(2) Each dealer defined in Chapter 212, F.S., each
Mobile homes and other mobile buildings are deemed
bear RP license tags, or (2) have the
licensed wholesaler, and any other person subject to the
fixtures if they
Chapter 212, F.S., shall keep and preserve tax imposed by
mobile features (such as wheels and/or axles) removed,
for a period of three years a complete record of all
and are placed on blocks or footings
and permanently
transactions, together with invoices, bills of lading, gross
secured with anchors, tie-down
straps or
and other pertinent records and papers
receipts form sales
(2) The purchase or manufacture of supplies or
as may be required by the Department of Revenue for the
materials by the contractor for incorporation into a public
and such reasonable administration of Chapter 212, F.S.,
works project is taxable to
the contractor since he is the
books of account
the as may be necessary to determine
ultimate consumer.
due thereunder. All such books, invoices amount of tax
(3) the purchase or manufacture of tangible
other records shall be open for inspection by the and
personal property for resale
to a governmental body is
at the Department of Revenue at all reasonable hours
exempt from tax. The contractor should give
or place of business dealer's store, sales office, warehouse
to his suppliers in the manner provided by Rule
located in this state. Any dealer who maintains such
12A-1.38, F.A.C.
and records at a point outside this state shall make
(4)(a) The Department will determine whether a
such books and records available for inspection
by the
particular transaction is governed
by subsection (2) or by
general records are Department of revenue where the
subsection (3) of this rule based on the general nature of
transaction as a whole. The Department the give
imposed under Chapter (3) The amount of any tax
to those provisions which govern the
special consideration
assessed for a period of and 212, F.S., may be determined
status of the tangible personal property prior to its
years after the tax becomes due and payable. The (3)
affixation to real property. Such provisions include
the three year period for determination and
beginning of
govern bidding, indemnification,
provisions which
the three years prior to
tax due shall
assessment of
inspection, acceptance, delivery, payment, storage, and
month in which a request for first (1st) day of the
the tangible
assumption of the risk of damage or loss for
inspection and examination of the books and records has
to real property. personal property prior to its affixation
been made by the Department.
Assumption of
the risk of damage or loss is a paramount
212.12(12). Implemented
Specific Authority 212.17(6). 212.18(2) FS.
consideration. A
party which is required to post a bond or
10·7-68. 1.7.70.
(2). (3). (4). 212.14(6). (7) FS.
obtain insurance covering damage or loss
to have assumed these risks.
(b) The determination of whether a particular
(2) or by subsection
transaction is governed by subsection
12A-1.94 Public Works Contracts.
of this rule (3) be based on the substance, rather than
the taxability of (1) This rule shall govern
the form or terminology, of the transaction. Purely formal
in which contractors manufacture or transactions
the passage of title to tangible
recitations concerning
as purchase supplies and materials for use in public works,
personal property will
not be considered determinative.
to in Section 212.08(6), F.S. This rule that term is referred
it appears from the contract provisions that
apply to non public works contracts as those not
the governmental body has become obligated to purchase
contracts are governed under
the provisions of Rule
specifically identified goods,
and bear the risk of their
12A-1.5I, F.A.C.
applying this rule, the following In
damage or loss, prior
to their affixation to real property,
definitions are used.
then the transaction will be governed by subsection (3) of
engaged in the
"Contractor" is one who (1)
transaction the be governed by
this rule. Otherwise,
repair, alteration, improvement or construction of real
(2) of this rule.
property. Contractors include,
but are not limited to,
persons engaged in building, electrical, plumbing, heating,
(5) Contractors who manufacture materials for
liable for tax in
incorporation into public works shall
painting, decorating, ventilating, paperhanging, sheet
metal, roofing, bridge, road, waterworks, landscape, pier
the manner provided in Rule 12A-1.51(5), F.A.C.
(6) Contractors who supply raw materials such as
or billboard work. This definition includes subcontractors.
as construction (b) "Public works" are defined
rock, shell, fill dirt and similar materials for incorporation
liable for tax in the manner
into public works shall
projects in which a private contractor
or subcontractor
provided in Rule 12A-1.5I(1l)-(14), F.A.C.
construct real property or
agrees to repair, alter, improve
Implemented 212.02(2).
212.17(6). 212.18(2) FS. Specific Authority
a governmental body. Such contracts shall by
212.06(1)(bH2Ha). 212.08(6). 212.14(5) FS. History-New 6·3-80.
Supp. No. 121
use, stand as complements to each other, and taken
after All persons so notified shall, within five days
together provide a uniform tax upon either the sale at
Department of Revenue receipt of such notice, advise the
retail or the use of all tangible personal property
in writing of any subsequent credits or other personal
irrespective of where
it may have been purchased.
such dealer or any debts incurred to
property belonging
(5) Every dealer who solicits business, either by
and owing
such dealer whiich may come within their to
direct representatives, indirect representatives or
possession or under their control during
time the
manufacturers' agents and by reason thereof receives
by the notice.
orders for tangible personal property from consumers for
After receiving
notice, the persons notified shall the
use, consumption, distribution or storage for use
neither transfer nor make any other disposition of the
consumption in the state, shall collect the tax from the
or debts in their credits, other personal property
purchaser, and no action either in law or in equity on a sale
at the time they receive or under their control
as provided by terms of Chapter 212, F.S.,
or transaction
time prescribed by the the notice or any time during at the
may be had in this state by any such dealer unless it is
notice until the Department of Revenue consents to the
affirmatively shown
that the provisions of the law have
or until sixty days elapse after the transfer or disposition
fully complied with.
notice. receipt of the
the purchaser has registered as a dealer under
Any person so notified who shall make any transfer
Chapter 212, F.S., he may, under particular
credits, other property or debts or disposition of the
circumstances, obtain written consent from the
required to be withheld hereunder, shall be liable to the
Department of Revenue to assume the obligation of
for any indebtedness to the extent of the value of State
tax to the State, and show his dealer's
debts transferred, if solely the property or amount of the
registration number on his order of purchase with a
by reason of
or other disposition the state is the transfer
statement that he assumes the obligation of remitting the
the indebtedness of the person named in to recover
tax to the State. Where such statement is made on an
the notice.
and a copy of the written consent is furnished the
All such credits
or debts or other person property
seller, the seller is relieved of the responsibility of
Department of Revenue are subject to garnishment by the
collecting tax on such order. •
to satisfy the delinquent tax.
(7) Under Section 212.06(1), F.S., use tax is imposed
(4) The taxes imposed by Chapter 212, F.S., shall
the cost of tangible personal property imported into
state funds at the moment of collection. Any
this state. for use, consumption, distribution, or storage
person who, with
intent to unlawfully deprive or defraud
for use or consumption in this state, after has come it to
or the use or benefit thereof, fails the state of its moneys
~est ~nd
has becoI?e a part of the general mass of property
to remit taxes collected pursuant to this chapter is guilty
this state, subject to the provisions contained in Rule
funds, punishable as provided under theft of state
Section 212.15(2), F.S.
tangible personal property is sent out of the
Law Implemented
Authority 212.17(6). 212.18(2) FS. Specific
state to be repaired and returned, the transaction is
212.04(4)(6)(7), 212.07(3), 212.10(3), 212.14(1)(6), 212.15(1)(2)(3)(4), 212.151 FS.
8·23·77, 6·3·80.
History-Revised 10·7-68, 6·16·72.
taxable. When tangible personal property is shipped into
this state, repaired and shipped back to its owner in
12A·l.91 Use Tax.
state by common carrier or mail, the amount
Tax Act imposes a (1) The Florida Sales and Use
the repair is exempt.
charged for
on the use, consumption, distribution and storage for tax
items are purchased from a sales office in
use or consumption in
this state of tangible personal
and shipped direct to a Florida customer by a
property purchased in such manner
that the sales tax
factory in another state, the transaction is taxable,
would not be applicable at the time of purchase.
the invoicing is handled by the factory or the
(2)(a) The use tax applies to the use in this state of
Florida office. a Florida manufacturer
tangible personal property purchased outside Florida
to the sales tax if
which would have been subject
merchandise to an unregistered out-of·state dealer, but
purchased from a Florida dealer; provided, however,
delivers it to the out-of·state dealer's customer in Florida,
tangible personal property used is shall be presumed that
tax from the out-of·state dealer who, being
he shall collect
in another
for six (6) months or longer before being state
unregistered, is unable
to furnish a resale certificate.
was not purchased for use in this state
imported into this
(11) Law and medical books, accounting manuals,
tax service books with currently issued inserts and similar
rental or lease of tangible personal property (b) The
publications are taxable when purchased from out-of·state
or stored in this state shall be taxable used
suppliers for delivery in Florida.
prior use or tax paid on purchase to its
without regard
(12) When an owner builds a prefabricated building
outside this
state and brings into Florida, it in his own plant in another
Florida Sales and Use Tax (3) The provisions of the
the fabricated cost taxable. is
apply to the use or consumption or Act shall not
(13) Any person who has purchased at retail, used,
or storage of tangible personal property for distribution,
consumed, distributed stored for use consumption in or or
upon which a like tax or consumption in this state
this state tangible personal property, admissions,
greater than the amount lawfully imposed has equal to or
communication services,
or leased tangible personal
tax paid in the amount of
paid in another state.
or who has leased any real property, space or
greater than the amount of state is not equal to or
spaces in parking lots or garages for motor vehicles,
the tax imposed by the law, then the dealer shall pay to
hangar storage or tie down for aircraft, or docking or
the Department of Revenue an amount sufficient to make
storage space or spaces for boats in boat docks or
equal to the tax paid in the other state and in this state
marinas, and cannot prove that the tax levied by Chapter
by Chapter 212, F.S. amount imposed
has been paid to his vendor or lessor shall be 212, F.S.,
apply to any property of (4) The use tax does not
directly liable
to the state for any tax, interest, or penalty
the the retail sale is specifically exempt from
due on any such taxable transactions.
the Florida sales tax. The two taxes, sales and payment of
Supp. No. 121
furnishing sworn proof of the existence of such binding
taxable at 3%.
the payment of such taxes, shall
written agreement and of
to a refund of twenty·five percent (25%) of the
be entitled
Farm tractors and attachments.
tax paid with respect to such property.
Fertilizer distributors.
Cross Reference-Rule 12A-1.01(12)(a).
Specific Authority 212.17(6). 212.18(2) FS. Law Implemented 212.05(6) FS.
History-Revised 10-7-68. 6-16·72.
Hay balers.
12A·l.89 Gift Certificates. The sale of a gift
Loading machines.
certificate is
not taxable. When the owner of a gift
certificate redeems for tangible personal property, or a it
part thereof, the transaction is taxable as a sale. For
Radish machines used
to cut the tops off
example, if the owner of a gift certificate valued at $25
radishes before they are harvested.
purchases a $15
pair of shoes, tax of sixty cents must be
collected by
the dealer and remitted to the Department of
equipment. Spray and dusting
Cross Reference-Rules 12A·1.04 and 12A-1.76.
plows used exclusively in planting 19) and
Specific Authority 212.17(6). 212.18(2) FS. Law Implemented 212.21(2) FS.
Tractors trees
and cultivating and in fire prevention and
History-Revised 10-7-68. 6-16·72.
3%. Repair and suppression work on farms are taxable at
for such equipment are taxable at 4%. replacement parts
12A·l.90 Tax Liens and Garnishment.
as specified therein, the not paid
(2) above (10) The limitation provided in paragraph
for machines and farm equipment shall be disallowed
by Chapter 212, F.S., shall become delinquent for each
month upon
the twenty·first day the of succeeding month,
when such machines and equipment are used
by the
plowing, planting, cultivating and farmer for other than as provided in Rule 12A·1.56(1), F.A.C. In addition
harvesting crops on a farm owned, leased or sharecropped
to criminal sanctions, when any tax becomes delinquent or
months from the date of purchase. by him within six (6)
is otherwise in jeopardy, it shall be the duty of the
The fact
that the amount of other use derived from such
Department of Revenue to issue a warrant for the full
and farm equipment may be relatively
tax due or estimated to be due, together with
amount of
insignificant does
alter the rule and the limitation is not
the interest, penalties and cost collection. Such warrant of
farmer's responsibility to In such cases, is it the
shall be directed to all and singular sheriffs of the
the the
pay disclose the facts to the Department of Revenue and
State of Florida and shall be recorded with Clerk of the
4% of the cost price the amount of tax due on the basis of
Circuit Court in the county where the delinquent
taxpayer's property is located. Upon recording, the
at the time of purchase.
Gladioli tying machines which are used in (11)
amount of such warrant shall become a lien upon the
they have to tie the flowers together after
packing houses
delinquent taxpayer's real or personal property in such
at 4%. been sorted and graded are taxable
county in the same manner
as a judgement duly docketed
as used in Rule 12A·1.01(6) refers to (12) "Topsoil"
and recorded. Such liens are enforceable for only five (5)
as a fertilizer. soil which is used is exempt only when
years, which period runs from the date of the assessment
the cultivation of crops, groves and home or in
applied on
or delinquency whichever later, unless is the time period is
vegetable gardens or
is commercial nurserymen. by
tolled for some reason. The Department is not obligated to
taxable when used for
any other purpose.
satisfy or cancel any outstanding lien of record where no
the (13) No exemption is provided by the statute on
payment has been made or the time period has expired
sale of fill dirt and similar materials when purchased for
not refuse to accept payment on
Department the
a lien after the five (5) year time period has expired the if
the purpose of leveling farm lands.
and metal pallets used by farmers and by (14) Wood
taxpayer tenders payment for release of any such
unenforceable lien. The sheriff upon notice
at 4%. logging and pulpwood dealers are taxable by the
Department, shall proceed upon all enforceable liens in all
and 12A·1.39 Cross Reference-Rules 12A·1.38
Specific Authority 212.17(6). 212.18(2) FS. Law Implemented 212.07(5).
and in the same manner as
respects and with like effect
212.08(3)(5). 212.21(2) FS. Ch. 78·77, Laws of Florida. History-Revised
prescribed by law in respect to executions issued against
IO-HI8. 1-7-70.6·16·72. Amended 10-18-78.
property upon judgement of the Circuit Court, and he
and Equipment Used in 12A·1.88 Machines
entitled to the same fees for his services in
Manufacturing, Mining, Etc.
the warrant. Upon payment of such execution,
provided in The partial exemption from the tax
warrant or judgement, the Department of Revenue is
Section 212.05(6), F.S., was repealed effective 1, July
satisfy the
hereby specifically authorized and directed
the sale, the 1971. Therefore, on and after that date,
lien of record within thirty (30) days.
the use, consumption or storage for use in this rental,
(2) In addition to the issuance of a distress warrant
state of machines and equipment and parts and
and tax lien provided by Chapter 212, F.S., Section
accessories therefor used in manufacturing, processing,
212.07(8), F.S., provides that any dealer who shall fail,
or quarrying personal
compounding, producing, mining
therein provided, either
to collect the or refuse
property for sale or to be used in furnishing
agents, or employees, shall, in
or through
or public utility services communications, transportation
the penalty of being liable for and paying to
are taxable
tax rate. at the 4%
tax himself, be guilty of a misdemeanor, and upon
the partial (2) Notwithstanding the repeal of
punished as provided by law.
conviction shall
exemption from
tax as provided in paragraph the
(3) When any the payment of
dealer is delinquent in Department
this rule, any written agreement executed prior to July 1,
tax, Section 212.10(3), F.S., authorizes the of
July 1, 1971, for the 1971, which became binding before
to all persons
by registered Revenue to give notice
this sale, rental, use, consumption or storage for use in
having in their possession
or under their control any
the person making such agreement state of such property,
or other personal property belonging
to the assigns, may apply
the tax, or and paying
or to all persons owing any debts to such dealer at
Department at any time prior to .July 1, 1974, and upon
the time of receipt by them of such notice.
F.A.C. In addition
No. SuPP.
furnish the printed form to be executed by farmers
separately stated as Florida tax on any charge tickets
12A-1.87(2). purchasing equipment under Rule when
of sales slips, invoices or other tangible evidence
The following statement is suggested as being
the purchaser or or rental, and shall be a debt from
appropriate: "This is to certify that the self-propelled
consumer or lessee to the dealer or lessor until paid.
or power-drawn equipment covered by this purchase
FS. Law
212.17(6), 212.18(2)
Specific Authority
FS. History-Revised
212.06(3), 212.07(2)(4)
order is for use exclusively by a farmer on a farm
6'16-72. 10-7-68, 1-7·70,
owned, leased, or sharecropped by him, in plowing,
planting, CUltivating or harvesting crops and is subject
12A-1.87 Sales to farmers.
to tax at the rate of 3% under the provisions of Rule
sale or rental of agricultural machinery (1) The
12A-1.87( 2) of the sales tax regulations."
sold to farmers and equipment, as well as other items
(6) Nurserymen, dairymen, poultrymen, cattle
to either one of three tax applications, is subject
ranchers, apiarists (beekeepers), and breeders and
and its use. depending upon the item
producers of fish are in the same category as farmers
power-drawn (2) The sale of self-propelled or
and are entitled to the same limitation or exemption
on a farm equipment used exclusively by a farmer
on their purchases of tangible personal property.
owned, leased or sharecropped by him farm,
(7) Exempt agricultural supplies:
harvesting crops is plowing, planting, cultivating or
Baling wire and twine used for baling hay.
self-propelled or taxable at 3%. The rental of such
Burlap, cans, nails and other material used in
taxable at the rate of power-drawn farm equipment is
packaging plants for sale.
Cellophane wrappers.
in paragraph (3) The limitation provided for
Portable containers for harvesting crops or
allowed unless the purchaser (2) shall not be
processing farm products, such as boxes,
stating that furnishes the seller a written statement
cartons, crates, picking bags, field boxes, glass
12A·1.87. under Rule the items qualify for limitation
or cans.
All sales or rentals of farm machinery and equipment
Glue for tin and glass (apiarists).
or to to commercial farm or grove caretakers
Honey containers.
cooperatives, or to anyone else, for use on farms not
Honey labels.
owned, leased or sharecropped by them are taxable at
Liquefied petroleum gas or other fuel used to
heat a structure in which started pullets or
( .
raising poultry and 4) The sale of feeds for
broilers are raised.
for feeding dairy cows; lIvestock on farms and
Mailing cases
for honey.
fungicides and weed
Packaging materials for one time use in sale of
fertilizers, insecticides, pesticides, in
for application on or the cultivation of killers used
farm products.
or groves; portable containers used for crops
Cloth, plastic, and other similar materials used
garden seeds processing farm products; field and
for shade, mulch, protection from frost or
seedlings, cuttings or other stock,
insects on a farm.
growing stock; material for growing on or
Shipping cases.
cloth, plastic, and other similar materials used for
moth control with paradichlorobenzene.
a shade, mulch, protection from frost or insects on
Window cartons.
are exempt, provided that such exemption shall farm,
(8) Self-propelled or power-drawn equipment
or lessee signs a . not allowed uJ?less the purchaser
subject to 3% tax on" its purchase:
12A·1.39, Rule as prOVided in stating that
exempted is for the exclusive use the Item to be
Celery machines used for harvesting and
designated therein.
washing celery, taxable at 4%; if power-drawn,
(5) The Department of Revenue does not
SuPP. No. 101
12A-1.79 Pollution control structures,
use of the recording studio, musical instruments,
machinery and equipment. All sales and use tax
services of an engineer and any other services,
for machinery and equipment used in exemptions
whether the services are actually performed by the
were repealed effective July I, pollution control
dealer or others.
such machinery and equipment became 1969, and
(2) When a dealer furnishes the blank tape,
on that date. taxable
record, or other materials which he uses in producing,
Authority 212.17(6), 212.18(2) FS. Law Specific
fabricating, or processing a master tape, demo tape,
Amended Implemented 212.051 FS. History-New 1-7-69,
or any kind of tape or record for a customer, the
6-16-72. 1-7-70, Revised
total charge that the dealer makes to the customer,
including any services, whether or not separately
prizes. 12A-1.80 Concession
stated, is taxable. A taxable sale occurs when the
game concessions and other (1) Operators of
dealer furnishes a customer with tape a or record and
concessionaires who customarily award tangible
title is transferred by the dealer to the customer or
as prizes are the ultimate personal property
the customer exercises any right of ownership thereto
consumers a basis for of such property.
even though the customer does not take physical
such prizes, determining their tax liability for
possession of the tape or record. For example, a
be charged 4% sales tax on 25% concessionaires will
customer directs the recording studio to send the tape
of the gross receipts from all such games.
to a publishing and recordinl! firm to have records
and similar (2) Vendors at carnivals, fairs
made, or the recording studio stores the tape for the
gross sales. events shall be taxed at 5% of
customer for future use. In such cases, constructive
212.17(6), 212.18(2) FS. Law Specific Authority
delivery has been made to the customer and tax
212.92(2) FS. History-Revised 10-7-68, Implemented
applies in the same manner as if the customer had
accepted physical delivery.
the event the recording session (3) In
Where 12 A-l .81 Consignment sales.
successful so that no sale of a tape or record occurs,
is delivered to a dealer on a consignment merchandise
the charge made by the studio for its services are
remitted by the basis, the tax shall be collected and
the consignor. consignee, not
(4) The dealer is the consumer of and is liable
212.17(6), 212.18(2) FS. Law Specific Authority
for tax on all overhead items, including but not
10-7-68. Implemented 212.02(2) FS. History-Revised
limited to, blank tape, record blanks, labels and
containers, used or consumed by him in producing,
Clothing 12A-1.82 Clothing accessories.
fabricating, or processing a master tape, demo tape,
are accessories are taxable. Repairs, alterations, etc.,
record or any other tangible personal property for
taxable. (See Rule 12A-1.06) also
sale to a customer.
The total charge that the dealer makes to
212.17(6). 212.18(2) FS. Law SpecifiC Authority
his customer for the sale of additional copies of a
Implemented 212.02(4). 212.081(1) History-Rl'vised
recording, including any charge for handling and
mailing, is taxable.
12A-1.83 Jewelry.
(6) The total charge that a dealer makes to his
used (1) All jewelry, including items of jewelry
customer for records produced from his customer's
with wearing apparel, such as earrings, bar pins, cuff
master tape is taxable, including the compulsory
are taxable. links, tie clasps, collar stays, etc.,
license fee mechanical paid by the dealer to the
for engraving jewelry, silverware (2) Charges
copyright holder or his agent when copyrighted
other articles are taxable, whether included as and
material is used. Freight, postage, and delivery
part of the selling price or separately stated.
charges are also taxable as a part of the sale unless
(3) Jewelry and personal ornaments such as
such charges are paid direct to the transportation
which have a religious theme and bracelets,
company by the customer. The dealer is required to
and or significance are not exempt as church service
collect the tax from his customer on all such
are, ceremonial raiment and equipment. They
transactions unless the dealer has taken from the
therefore, taxable.
customer a certificate to the effect that the records,
and polishing of stones, ( 4) The cutting
tapes, or other tangible personal property or services
similar jewelry articles constitutes minerals and
purchased for resale. The name and address of
the charge therefor is taxable under fabrication and
the purchaser and the number of his dealer's
Rule 12A-1.24.
certificate of registration must appear on the resale
212.18(2) FS. Law Specific AuthOrity 212.17(6),
certificate. (Refer to Rules 12A-1.38 and 12A-1.39
10-7-68, Implemented 212.02(2) FS. History-Revised
for additional information with regard to resale and
exemption certificates.)
Specific Authority 212.17(6), 212.18(2) FS. Law
Reserved. 12A-1.84
Implemented 212.02(2)(4)(5), 212.06( 2) (a) FS.
History-New 2-21-77.
Studios. 12A-1.85 Recording
12A-1.86 Tax may not be absorbed. A person
of (1) The producing, fabricating, or processing
engaged in any business taxable under Chapter 212,
demo tape, or any kind of tape or a master tape,
record for a consideration for consumers who furnish F.S., shall not advertise or hold out to the public in
either directly or indirectly the tape, record, or any manner, directly or indirectly, that he will absorb
or materials used in the producing, fabricating, all or any part of the tax, or that he will relieve the
the processing is taxable. The dealer should collect
purchaser of the payment of all or any part of the
customer based upon the total amount from his
tax, or that, when added to the selling price, the tax
charged by him for producing, fabricating, or
or any part thereof will be refunded either directly or
property, processing his customer's tangible personal
indirectly by any method whatsoever. The tax shall
he makes for musicians, including any charge which
be added to the sales price or rental and shall be
d out to the public in
t he will absorb
e will relieve the
SuPP. No. 101
applies to the charges for hangar storage or tie dowh
sold in a
an article
Deposits. 12A-1.75
aircraft. of
returnable container and a deposit is posted to assure
(2) Tax. applies to the rental charge for parking
the return of the container, the sales tax does not
to the operator of the facility by the or dockIng paid
apply to the deposit, but is to be applied to the
prime lease of the one who parks or docks. The
selling price of the property sold.
the operator is not parking or docking facility to
Cross Reference-Rule 12A-1.40
Specific Authority 212.17(6), 212.18(2) FS. Law
Implemented 212.02(2) FS. History-Revised 10-7-68
property includes (3) When the lease of real
6-16-72. '
are used for free parking the entire areas which
12A-1.76 Sales of articles of clothing.
is consideration paid by the lessee to the lessor
The sale or rental of articles of clothing is
person who has leased space or Any.
(2) The tailor's charge for making a suit from
spaces In parkIng lots or garages for motor vehicles
his customer's goods is fully taxable.
or spaces for boats in or docking or storage space
(3) The sales of military insignia and uniforms
or marinas and cannot prove that the boat docks
are taxable.
been paid to
by Chapter 212, F .S., levied
(4) Shoe repair shops should obtain a dealer's
to the directly liable
lessee shall his vendor or
certificate and should not pay the sales and use tax to
for any tax, interest, or penalty due on any State
their suppliers as consumers of materials used in their
taxable transaction. such
repair business, but should collect tax on the total
Parking: Where it (5) Off-Street Metered
charge for the repairs. The purchase of machinery and
impractical to collect tax from the consumer the
equipment and supplies therefor used by such dealers
as a following guidelines will be used
are taxable to them.
tax. reporting
Specific Authority 212.17(6), 212.18(2) FS. Law
garages or docks (a) Off-street metered lots,
Implemented 212.02(4), 212.06(1), 212.081(1) FS.
cents for a unit of which provide for less than 10
History-Revised 10-7-68,6-16-72.
ex.empt: This exemption would apply only time are
or one where the msertlOn of two or more nickels 12A-1.77 Free merchandise.
more dimes is not allowed. or
(1) Donations of taxable tangible personal
property made to any person, to a federal or state
(b) Off-street metered lots, garages or docks
governmental unit, or to any religious, educational or
or which require coins in denominations of 10 cents
charitable institution are exempt; however, the
4% of gross. larger shall be taxed at
donor is required to pay tax on the acquisition cost
metered lots, garages or docks Off-street
of the tangible personal property since the donor is
costing less which have time units of occupancy
the consumer thereof, unless the donor is an
10 cents, but which allow multiple insertions than
exempt entity under Chapter 212, F .S.
as with or without accepting larger coins, so
(2)(a) Merchandise exchanged for radio or TV
of accumulate more time, constitute a combination
advertising time is taxable. Where the regular rates
and nontaxable transactions. In such taxable
for the radio or TV time exceeds the retail selling
accept instances, the Department of Revenue will
price of the merchandise contributed, the tax is due
of 50% of gross receipts as compliance with the 4%
law. on the retail value of the merchandise, and is
collectible by the merchant purchasing the
Authority 212.17(6), 212.18(2) FS. Law Specific
212.07(9) 212:02(9), 212.03(6), 212.06(2)(j),
advertising time.
11-9-68, Revised FS. History-ReVIsed 10-7-68, Amended
(b) Where the regular rate for advertising time
10-18-78. 1-7-70, 6-16-72,
is less than the selling price of the merchandise, but
is equal to or greater than the merchant's cost, tax
Trade-ins. 12A-1.74
computed on the value of the advertising
in trade, or a (1) Where used articles are taken
time, and in no instance shall the tax be an amount
the of trades, as a credit or part payment on
less than the merchant's cost of such merchandise.
articles, the tax levied by Chapter 212, sale of new
(3) Tangible personal property purchased by
the sales price of the new F .S., shall be paid on
banks or other financial institutions to be given
in trade. article, less credit for the used article taken
away or discounted to a customer based upon the
or a (2) Where used articles are taken in trade
amount of his deposits is taxable at the time of
credit or part payment of trades, as a
purchase by the bank or institution. No tax should
levied by Chapter 212 sale of used articles, the tax
be collected on any consideration received from the
on the sales price of the used F.S., shall be paid
used articles taken in trade. article, less credit for the
Specific Authority 212.17(6), 212.18(2) FS. Law
of tangible (3) When title or possession
Implemented 212.02(2)(9) FS. History-Revised 10-7-68,
a consideration transferred for
property personal
6-16-72, Amended 12-11-74,10-18-78.
at taxable
other than cash, the property transferred
212.02(2), F.S. For its full retail value. See Section
12A-1.78 Tobacco products. Cigarettes and all
some lumber for example, a lumber dealer who trades
other tobacco products, such as cigars, smoking
property must collect tax from the former owner real
tobacco, chewing tobacco, snuff, etc., are taxable.
do so, he is liable the real property. of he fails to
The tax is due on the total selling price paid by the
of the tax himself under Section for payment
purchaser, including any other state and federal taxes
F.S. 212.07(2),
which are a part thereof.
FS. Law Specifit:! Authority 212.17(6), 212.18(2)
Specific Authority 212.17(6), 212.18(2) FS. Law
FS. Implemented 212.02(2)(4), 212.07(2), 212.09
Implemented 212.02(2)(9) FS. Historv-Revised 10-7-68.
History-Revised 10-7-68,6-16-72, Amended 12-11-74.
6-16-72. .
No. SuPp.
(31) The charges made for rentals of air
the agency.
is the taxable amount price" as defined
conditioning equipment which remains tangible
(3) Under either method set out in paragraph
personal property are taxable.
(2) above, each and every item, element or ingredient
coin operated air (32) Receipts by
going into the. tangible personal property developed,
motor court rooms conditioning units in hotel and
produced, fabrIcated or for sale or use
manufactured and
for the charge
are taxable rentals. For example:
any becomes taxable. This includes
hours is 25 cents, the unit should have a sticker two
professional, skilled or unskilled; art work, designs:
"Rental, 24 cents; sales tax, 1 cent; total; on reading,
sketches, layouts, photographs, films, reproductions,
cents". The purchase of this equipment is for typography, 25 mats, models, mockups and
any other like or similar items or phases of production.
purposes exclusively and is exempt. The rental
an advertising agency purchases tangible
by hotels, purchase of other than coin operated units
property and bills it to the ultimate
the same as the purchase of other room etc., is
consumer at cost plus a so-called agency fee, the total
though the hotel makes furniture and is taxable, even
which it designates as rental. a separate charge selling price, including such fee, is taxable under
revenue derived from coin operated (33) The Section 212.02(4), F.S.
exempt. lockers in hotels, depots, etc., is (5) Under Rule 12A-1.28, the purchase by an
for the use of frozen (34) The charge made
of advertiser cuts, mats, art work,
or locker plants is food lockers in cold storage typography and the like for use in newspaper
plants is exempt. The equipment used in these
advertising is taxable. The tax also applies when such
items are purchased for use in the production of
taxable at the rate of 4%.
advertisements in magazines and other pUblications
(soft (35) The charge for water conditioning
which are sold to the pUblic.
shall pay tax on water service) is exempt. The dealer
(6) When a so-called agency fee is a part of the
acquisition of tanks, minerals and other the
cost of the finished product, it is covered by the
equipment used in furnishing such service.
definition of "sales price" in Section 212.02(4), F.S.,
or rented by (36) Tanks, drums, pipe, etc., sold
or of "cost price" in Section 212.02(5) F.S. Under
persons using liquefied petroleum gas the dealer to
Sections 212.05(1) and (2), the tax is levied upon the
taxable. The rental charge shall be the fair market are
"sales price" of tangible personal property when sold,
of price and not a token monthly charge for the use
or upon the "cost price" of tangible personal
LP gas dealers should pay tax to their the equipment.
property when used or consumed.
such items unless purchased for rental or suppliers on
(7) Under Rule 12A-1.28, if a printer or
engraver sells tangible personal property to an
rental of well point equipment is (37) The
advertising agency for purposes other than resale, and
bills the property at list price less a trade discount,
(38) The rental of small roadside signs, which
the sales tax should be computed on the net price.
are not a part of real property, is taxable.
(8» Professional and personal service
(39) Charges made by buses, taxicabs, etc., for
transactions which involve sales as inconsequential
space thereon are exempt. advertising
elements for which no separate charges are made are
The total amount charged for the rental (40)
exempt. An advertising agency's professional fee
mobile home is taxable at 4%. of a
cannot be exempted if the transaction involves the
of washing (41) The charge for the use
of tangible personal property. sale is immaterial
building machines provided to tenants by apartment
whether the fee is paid in the form of a trade
owners is exempt.
discount or by an addition to the agency's cost.
books is taxable when the (42) The rental of
(9) an advertising agency purchases printing
total charge exceeds 94, even when the lessor is a
and art work and bills it to its principal, who is the
library. public or owned
municipally 212.17(6). 212.18(2)
consumer, at cost plus a so-called agency fee, the
Specific Authority FS. Law
212.02(2). (6,(g). 212.04. 212.00(3).
total selling price, including such fee, is taxable under
of Laws
FS. Ch.
(3).212.12(9) 212.06(8). 212.11(2).
Section 212.02(4), F.S.
Florida. History-Revised
(10) When an agency produces a layout,
bringing together art work, composition, engraving,
12A-1.72 Advertising agencies.
etc., and delivers it to a client, the total charge is
212.02(4), F.S., (I) The provisions of Section
Section 212.06(1), F.S., defining "sales price", and
an advertiser engages an agency to
all tangible personal imposing the 4% tax, apply to
furnish advertising matter at cost plus a fixed fee, the
advertising agency, property sold or used by an
agency should tender the printer a resale certificate as
the business arrangement or depending upon terms of
provided for in Rules 12A-1.38 and 12A-1.39, and
the agency and the principal. Such contract between
the printer would not collect tax on the printed
taxable all basic provisions include and make
matter. The agency should collect tax from its client
or cost, except where elements going into sales price
on the full selling price of the advertising materials,
including its fee.
specifically excluded.
(2) The professional service fee charged by an
Specific Authority 212.17(6), 212.18(2) FS. Law
Implemented 212.02(4)(5), 212.06(1), 212.08(7)(e) FS.
transaction advertising agency is exempt on'ly if the
History-Revised 10-7-68, 1-7-70, 6-16-72.
not involve the sale of tangible personal does
12A-1.73 Motor vehicle parking lots, garages
all instances property for which a charge is made. In
and boat docks and marinas.
is involved, the where tangible personal property
(I) The lease or rental of parking or storage
tangible product or advertising agency either sells the
spaces for motor vehicles in parking lots or garages or
performance of a service. uses or consumes it in
the lease or rental of docking or storage spaces for
Where sold, as defined by law is the the sales price
in boat boats or marinas is taxable at the rate
"cost taxable amount. Where used or consumed,
of 4%. Aircraft are by law motor vehicles, and the tax
taxable under
maintenance of rental equipment are exempt when fishing boats.
by the equipment owner. When purchased purchased (18) The rental charges on boats, sailboats and
by by the renter or lessee, they are taxable. Charges canoes are taxable as rentals of tangible personal
maintenance contract the lessor to a lessee under a property.
of the rental contract are taxable. which is not a part (19) Life preservers, cushions, oars, oar locks,
repairs to leased motor for anchors, anchor ropes and similar equipment
Rule See
purchased for boats which are to be used exclusively
equipment furnishes (8)(a) When the owner of for rental purposes are exempt.
The rentals of batteries, life vests and
all operating supplies, and contracts the operator and
under his fur their use to perform certain work other survival equipment are taxable at 4%.
The rental of beach umbrellas, beach
according to his customer's direction and
and the customer does not take speCifications, chairs, dugouts, portable canvas cabanas and similar
the or have any possession or control over equipment are taxable.
The rentals of riding horses by riding
operation, the contract constitutes a service physical
and not the rental of tangible personal transaction stables are taxable.
(23) Rentals of golf carts, clubs, etc.,by private
is property, and the charge therefor exempt.
and public (municipal) golf courses and by golf
(b) When the operator of the equipment is on
the payroll of the lessee, the contract constitutes a professionals are taxable.
(24) Skating rink charges for admission to the
and is subject to rental of tangible personal property
premises are taxable. Charges for the privilege of
the tax.
are taxable. skating the customer rents skates from
,on rentals of machinery, such as (9) The tax
the rink, the rental charge is taxable.
include not only the basic machinery, etc., must
When the owner of a float contracts with
for each machine, but also the rentals or rental charge
a second party to furnish the driver and float in a
on the gross output of each royalties assessed
parade for the benefit of the second party, the charge
tax rate. ma::hine at the 4%
made is considered a charge for service and is exempt.
is purchased primarily for (10) equipment
The owner is liable for tax on the materials he uses in
use by a contractor and is occasionally rented, it is
the owner of a float
the float. the construction of
upon its taxable at the time of purchase and also
leases it to a second party and surrenders possession
rental. subsequent
to such party, the rental charge is taxable.
under contracts between (11) The charges
(26) The rental of stoves, ice boxes, counter,
or separate legal entities, such as two corporations
a between a corporation and an individual or between etc., in connection with an established business is
the rental of corporation and a partnership covering taxable.
Meat saws, chopper knives and
are taxable, even though tangible personal property
owned by the same the stock of the corporation is replacement parts therefor furnished to meat markets
for a ch-lrge are exempt to the dealer at the time of
the other contracting parties. stockholders or by
acquisition, and the charges to the meat market are
such a lease between partnership a and under
of the individual partners are taxable. one or more taxable. Such equipment, when furnished to meat
charge tax on rentals A corporation must markets at no charge, is taxable to the dealer at the
or realized from leases of equipment to an individual time of acquisition.
owning 100% of its stock. to individuals (28) The rental of a restaurant or hotel dining
are exempt. (13) Demurrage charges
room is taxable.
a vendor to his (14) The charge made by (29) Caterers are required to pay tax on the
for delay in unloading merchandise from customer
purchases or rentals of all dishes, tables, chairs, silver,
exempt. his truck is
kitchen utensils, artificial palms and other
crew When a vessel is chartered with
items used by them in the conduct of their business.
transportation from one furnished, for the purpose of
his supplier and should
tax The caterer should pay
does not have any point to another and the charterer
not furnish the supplier witi) a resale certificate,
its operation, the contract direction or control over
except in those instances where he is purchasing or
transaction and not the rental of constitutes a service
renting such items exclusively for rental and for
exempt. tangible personal property and is
which he makes a separate charge to his customer.
a (16) When a vessel is leased or ren ted on
( 30) A decorating contractor who uses
to the gross "bare boat" basis, the sales tax applies
materials and supplies such as bunting, streamers,
lease or rental. The lease or proceeds derived from the
colored paper, wreaths, pennants, lights, rope, etc., in
rental is considered to be on a "bare boat" basis
fulfilling a contract which requires the furnishing of
and their
arrangements and decorations
lessor does not provide a crew; (a) The
subsequent removal from, hotels, offices, public
is (b) The lessor does provide a crew but it
buildings, etc., is the consumer of such materials and
by the lessee under a separate employment hired
supplies and shall pay tax on their acquisition. The
the employment contract. (Under such circumstances
purchase of a United States or official state flag of
of the gross proceeds contract cost is not a part
Florida for said use is exempt. His charge under such
lease or rental and is not taxable.) derived from the
contract is a service charge and is exempt.
of a "essel (17) the 'v\'hen the owner
The charge a contractor makes to his customer
under the control and direC'tion crew, which remains
for the rental of a flag kit containing a flag of the
and makes a charge measured on an of the owner,
TTnited States or the official state flag of Florida
or length of stay aboard the admission or entrance,
whic;l may include flag poles, standards, etc., is
the privilege of participating in a sport or vessel for
exempt. The rental of any related accessories, when
taxable as an admission at recreation, the charge is
not rented as part of a kit containing a flag, is
operators of 4%. This includes charges made by
oats, sailboats and
 of tangible personal

, oars, oar locks,

banas and similar
stablished business is

hed to meat markets

furnished to meat
ealer at the
SUPP. No. 101
property is moved from the State immediately after
(6) Each rental payment under a lease purchase
does not apply the lessee takes possession of it. This
or similar agreement covering tangible personal
12A-1.07(15) for to motor vehicles. (See Rule
property is taxable. When title to the property passes
of motor vehicles.) application of tax to rental
to the lessee· purchaser, no tax is due on that part of
payments on tangible personal (5) The rental
the purchase price upon which rental tax has been
for the purpose of property which is rented solely
paid. Only the balance of the purchase price is
third party are exempt. A resale leasing it to a
must be furnished in lieu of tax. certificate
Repair parts (7) for use in the
SuPP. No. 101
registered separately by the owner, landlord or agent,
property includes areas which are used for free
who is obligated to collect and remit the tax.
parking the entire consideration paid by the lessee to
tax on (6) Where a tenant who is subject to
the lessor is taxable.
charges, sublets and collects rentals on a rental
(13) When a lease involves multiple use of real
of the leased premises, such tenant taxable portion
property wherein a part of the real property is subject
required to register as a dealer and collect shall
to the commercial rental tax herein, and a part of the
rate of 4% on all such and remit the tax at the
property would be excluded from the tax under
subleased to a sub-rentals, except that when space is
paragraphs (1)(a) - (d) of this rule, the Department
convention convention or industry trade show in a
of Revenue shall determine from the lease and such
auditorium, whether public hall, exhibition hall, or
other information as may be available, that portion of
sponsor who holds the or privately owned, the
the total rental charge which is exempt from the tax.
on the prime lease and prime lease is subject to tax
When, in the judgment of the Department, the
the sublease shall be exempt.
amount of rent stated in the lease for the taxable
a tenant (lessee) sublets some portion (7) When
portion of the real property does not represent true
on a pro of the leased property, he may take credit value, the Department shall make a determination of
the proper amount of rent applicable thereto for the
the .tax that he paid to his landlord on rata basis for
he subleases. Proration shall be the space that
purpose of determining the amount of tax due under
this chapter from such other information as is
basis computed on square footage or some other
acceptable to the Department of Revenue. For
charge made to its customer (14) The
of floor space example, leases 200 square feet
railroad for the use of a side track located on railroad
landlord $16 rental tax. for $400 and pays his
property is taxable at the rate of 4%.
to subleases 100 square feet, or one half, of the space
(15) Any person who has leased any real
$300 and collects $12 tax which he remits to for
property and cannot prove that the tax levied by this
paid to his the State, less a credit of $8 for tax that he
his lessor shall be directly
been paid
landlord (One on the space that he subleased to
liable to the State for any tax, interest, or penalty
$200 and 4% of this amount is $8.) half of $400 is
due on any such taxable transaction.
interest in a tenant sublets or assigns his
(16) When a lessee is required under the terms
only an of the leased premises, or retains
a merchants
make payments of his lease to
then such incidental portion of the entire premises,
association or to the lessor to be transmitted without
not to pay tax on the prime lease, tenant may elect
deduction therefrom to a merchants association, such
register as a dealer and provided that such tenant shall
payments are not rent and shall be exempt.
the sub-rentals and pay collect and remit tax due on
"Merchants association" means a corporation not for
the portion of the rental charges the tax due on
profit organized and existing for the sole and
pertaining to any taxable space which he retains.
exclusive purpose of promoting the businesses of a
his landlord, the tenant elects not to pay the tax to
group of merchants.
landlord a resale certificate. he should extend to his
Specific Authority 212.17(6). 212.18(2) FS. Law
the owner of a business, or the When
Implemented 212.02(6)(h). 212.031 FS. Ch. 78-107. Laws
10-7~8. 2-8~9.
History-Revised of Amended Florida.
floor operator of a business who is a lessee, provides
Revised 6-16-72. Amended 9-26-77. 10-18-78.
addition thereto and in space to any person, and in
services to connection therewith also provides certain
Rentals of tangible personal
person such as display, delivery, wrapping, such
packaging, telephone, credit, collection or
(1) Sales tax applies to the gross proceeds
the amount charged by the lessee to such accounting,
derived from the lease or rental of tangible personal
rental of real property, and person constitutes the
property where the lease or rental of such property is
charges for such services are not scparately where the
an established business, part of an established
other stated in the agreement and on the invoices or
business or is incidental or germane to such business;
consideration paid under the billings, the total
provided, however, that the lease or rental of motion
charges for such agreement is taxable. Where the
picture film where an admission is charged for
on services are separately stated in the agreement and
viewing such film is not taxable. Likewise exempt
billings, only those charges for the invoices or other
the tax are from charges to radio and television
operator of a floor space are taxable. When the
stations for license fees and charges for raw and
credit in accordance business is a lessee, he may take
this rule, of processed films, video tapes and transcriptions for use
of sub-paragraph with the provisions
paid on the floor space which he for the tax
in producing radio or television broadcasts.
(2) Equipment purchased so)ely for rental
business who may (10) When the operator of a
purposes is exempt at the time of its acquisition.
prime lessee, provides space to an be the owner or
(3) An out-of-state owner or lessor of
not furnish the independent operator and does
equipment is doing business in Florida when his
shall general services enumerated above, the operator
equipment is located in Florida in the possession of a
paid collect and remit tax on the total consideration
and the owner or lessor shall register and
by the independent operator for such space rental.
comply with Chapter 212, F.S. The rental or lease of
own (11) When a tenant pays insurance for his
tangible personal property which is used or stored in
protection, the premium is not regarded as rental
this state shall be taxable without regard to its prior
even though the landlord is also consideration,
use or tax paid on purchase outside thi:; state.
the coverage. However, any por'tion of protected by
(4) the lessee of tangible personal property
which secures the protection of the the premium
removes the property from the State of Florida,
is separately stated or itemized is landlord and which
rentals charged or paid subsequent to such removal
taxable. regarded as rental consideration and is
are not taxable. Rentals charged or paid while the
the lease of an interest in real (12) When
property in Florida are taxable, even though the
ake a determination of
Supp. No. 101
purchaser with a receipt therefor which can be
sales are taxable, and the pawnbroker must collect
title as attached to the application for certificate of
and remit the tax thereon.
that tax has been paid on the purchase price. A proof
Specific Authority 212.17({i), 212.18(2) FS. Law
Implemented 212.02(2), (4), (9) I"S. HistorY"'it"vis"d
not liable for the collection of sales tax when bank is
10-7-68, (i-16-72.
dealer for resale. it sells a repossessed automobile to a
made by a bank on safety (4) The rental charge
12A-l.68 Tire recapping.
exempt. deposit boxes is
(1) Sales of recapped tires are taxable.
use of The charge made by a bank for the
( 2) Th e charge made for recapping a
depository bags is a service charge and is exempt.
customer's tires is fully taxable.
Imprinted (personalized) checks sold by a (6)
Specific Authority 212.17(6), 212.18(2) FS. Laws
such bank bank to its customers are taxable. When
Implemented 212.02(2), (4), (9) FS. History-Revised
to customers for a issues five or ten checks a month
on fixed charge which represents a service charge
12A-l.69 Sales by governmental agencies and
their accounts, such charge is exempt.
instrumentalities and exempt institutions.
212.17(6), 212.18(2) FS. Law Specific Authority
( 1) The State of Florida, any county,
Implemented 212.081(5) FS. History-Revised 10-7-68,
2-8-69, 4-11-70. Revised 6-16-72. Amended
municipality, political subdivision, agency, bureau or
department or other state or local governmental
agents, brokers and 12A-l.66 Auctioneers,
instrumentality or any institution making sales
subject to the tax imposed by Chapter 212, F.S., shall
factor, auctioneer, broker or agent (1) Every
qualify as a dealer and shall collect and remit the
undisclosed principal, or acting for an unknown or
applicable tax,
who is entrusted with possession of any bill of lading,
(2) Churches are not required to collect tax on
for custom house permit or warehouse receipt
sales or rental of tangible personal property and are
is delivery of any tangible personal property or who
dealers for such
not reguired to register
of any such personal entrusted with possession
for the purpose of sale, shall be deemed to property
(3) When churches, nonprofit religious,
property and shall be required be the owner of such
nonprofit educational or nonprofit charitable
collect and remit any tax applicable to its sale. to
institutions rent or lease to others any real property
(2) When a sale by any factor, auctioneer,
as defined in Rule 12A-l. 70, or rent or lease to others
is made for a known or disclosed broker or agent
any parking or docking spaces as defined in Rule
a dealer in such property, the principal who is
12A-] .73, such institutions shall register as dealers
principal is required to collect tax upon its sale at
and collect and remit tax on such transactions,
Specific Authority 212.17(6), 212.18(2) FS. Law
(3) When a sale by any factor, auctioneer,
Implemented 212.02(1), (9), 212.08(10), 212.21(2) FS.
History-Revised 10-7-68,1-7-70,6-16-72.
broker or agent is made for a known or disclosed
principal who is not a dealer in such property, the
12A-l.70 Real property.
be occasional or isolated and is sale is deemed to
Effective July 1, 1969, the rental or lease
that this exemption does not apply exempt, provided
any real property is taxable at the rate of of
other vehicles in this state which to sales of boats and
except property which is:
by the United States Government or are documented
a) Assessed as agricultural property under
titled which are required to be registered, licensed, or
Section 193.461, F.S.
state. in this
(b) Used exclusively as dwelling units.
agent, or solicitor Every representative,
(c) Property subject to tax on parking, docking
orders from who solicits, receives and/or accepts
or storage space under Section 212.03(6), F.S.
State of Florida for an out-of-state consumers in the
(d) Subsurface rights in or to real property
principal who refuses to register as a dealer, shall be
such as the lease or rental of oil, gas, mineral and
sale and deemed to be the owner of the property for
other similar subsurface rights.
and remit any tax applicable to its sale. shall collect
(2) The tenant actually occupying, using or
operating from established Antique dealers
entitled to use any such property shall pay the tax to
business or through organized antique places of
his immediate landlord or such other person granting
sales tax on their retail exhibits are required to collect
the right to such tenant to occupy or use such
supported by resale untaxed sales must be
sales. All
certificates from Florida dealers or, in the case of
(3) The tax shall be paid by the tenant on all
dealers, by affidavits unregistered out-of-state
considerations due and payable for the privilege of
certifying that the property purchased is not for use
occupancy on or after July 1, 1969, notwithstanding
or consumption. Such affidavits must show the
the fact that the lease or rental contract may have
nonresident purchaser's retail store license number.
been executed prior to July 1, 1969. Tenants with
to a person (6) Every retail sale made
leases in effect prior to July 1, 1969, which provide
sale shall be physically present at the time of
made on or after July 1, 1969,
payments to for
presumed to have been delivered in this state.
1, 1969,
tax by prepaying prior to July cannot avoid
Specific Authority 212.17(6), 212.18(2) FS. Law
those payments of rentals provided by the lease to be
Implemented 212.02(9), 212.06(2)(g) FS. History-Revised
paid on and after July 1, 1969.
Only one tax on rentals payable shall be
Pawnbrokers, 12A-l.67
pyramided by a
shall not collected and the tax
engaged in the Pawnbrokers are primarily
succession of transactions. The amount of tax due the
of lending money and accepting tangible business
State of Florida shall not be decreased by a
When unredeemed personal property as security.
succession of transactions.
are sold at retail by the pawnbrokers, such articles
Each place of business is required to be
121 Supp. No.
(28) Sales to consular officers and employees. Sales
(22) The certificate set forth in Rule 12A-1.39,
stating that the merchandise is purchased to be exported to career consular officers, consular employees and
for sale, use or consumption outside
continental limits the members of their families forming part of their households
of the United
may be used only when the States
who are not nationals or permanent residents of the
transaction involves a sale to a third party. A contractor,
United States, are exempt if the foreign nation which they
for example, may
not furnish this certificate to make an represent has a treaty with the United States that
exempt purchase of equipment for his own use on a job in
exempts them from federal and local taxes, and that
another country when he accepts delivery in this
and state nation maintains a consulate-general or consulate with
the other country. ships it to himself in
this state.
delivery of tangible personal property is
made in Florida to an out-of-state dealer who does
Upon written application, the Department of
is taxable hold a Florida certificate of registration, it
Revenue will issue, without charge, a consumer's
seller an the out-of-state dealer furnishes the
certificate of exemption
to any person who qualifies under
that the tangible personal property affidavit stating
this rule. Any person who holds such certificate of
dealer for resale be transported outside of Florida by the
to tax
exemption may make purchases which are subject
and for no other purpose. The out-of-state dealer's name,
under Chapter 212, Florida Statutes, without payment of
address and sales
registration number (if any) of his tax
exemption shall not tax; provided however, the
home state, or evidence of authority do business in his to
the exempt purchaser or lessee shall produce at the
state shall be included in the affidavit.
time of purchase or lease the consumer certificate of
Claims paid by a carrier to a dealer for damage (24)
and the dealer shall record the name, address
do not represent the by merchandise in transit
and identification card number of the purchaser or lessee
sale of tangible personal property. Such payments are
the invoice or other written evidence of sale.
exempt unless
carrier reimburses the dealer for sales the
(29) When fishing and other commercial watercraft
or use
the dealer in connection with tax actually paid by
which operate from Florida ports and have their legal
the damaged merchandise. the or replacement of
situs in Florida go into international waters and make
repair dealer uses
parts and materials from his own the
sales of tangible personal property while in such waters,
stock in making such repairs, he is considered
to be
such sales are exempt.
is exempt from and
further fabricating property for resale
Cross Reference-Rule 12A·1.91.
Specific Authority 212.17(6), 212.18(2) FS. Law Implemented 212.05(6),
and materials. tax on such parts
(6), 212.08(4), (8)(a)(b)(c), (9), 212.12(8), 212.13(1), 212.16, 212.21(3)
carrier acquires merchandise which was the
History-Revised 10-7-68, 1·7·70, 6·16-72, Amended 12-11-74, 6·23·77,
by the dealer, he is not purchasing tangible
9·26-77, IIH8·78, 4-11·79, 3·27·80.
personal property for sale or use,
is paying a damage but
claim and acquiring scrap or salvage of questionable
carrier maintains the
value. Such payments are exempt.
subsequently sells damaged and
12A-l,65 Sales to Banks,
a salvage depot required to collect sales
tax from his
merchandise, he is
Sales and rentals of tangible personal property
state and national banks are taxable.
(25) Payments made by transportation companies
(2) Motor vehicles purchased or rented by a state or
to shippers or consignees for merchandise lost damaged or
national bank for the use of its officers and employees are
are exempt. transit
taxable. Also see Rule 12A-1.07(13) for leases of motor
(26) The sale of materials which go into the
vehicles for 12 months or longer.
construction of ships for the government are exempt.
(3) The sale of repossessed tangible personal
A Florida dealer who prints his own catalogs (27)
by a bank to a consumer is taxable. The
and ships them free of charge to his representatives in
on all such sales
bank shall collect
and remit sales
consumer of such catalogs and is other states is the
and, in
the case of a motor vehicle, shall provide the
provided in Rule 12A-1.34(3). as
taxable on their cost
consular employees and
Supp. No. 121
(10) When an oil company uses its own trucks for
the sale exceeds $2.00, the 2. Where the amount of
interstate transportation of oil, the repair parts purchased
person claiming a partial exemption under Subsection
for such trucks are taxable
at 4%.
support his claim for must 212.08(8)(a), Florida Statutes,
(11) The rental charge for a motor vehicle leased in
partial exemption with a copy of
invoice which contains an
this to a licensed common carrier engaged
sale and quantity and/or description of the date of the
exclUSIvely as a common carrier in interstate commerce is
and sufficient records of the operation item(s) purchased
subject to proration.
the Department to determine if
of such items to enable
(12) Private vehicles and vehicles used by contract
such items were appropriate
out the purpose for to carry
carriers are not eligible for proration of
the tax as
which a vllssel is designed and used and were or equipped
provided in paragraph (5) of this rule and their repair and
in fact, purchased by the owner, operator or agent of a
replacement parts, together with labor charges, are fully
and that such use was
vessel for use on board such vessel
at 4%.
persons or property in interstate or foreign transport
(13) Vehicles and parts thereof used in interstate or
commerce. These required records are in addition to any
foreign commerce, terminal equipment and
parts thereof
kept under Chapter 212,
to other records required
in. loading and unloading passengers and cargo,
Statutes, or Chapter 12A-l, Florida Florida
flight sImulators and parts thereof used by airlines for
Administrative Code.
training purposes,
and other equipment, and parts
3. For the purpose of applying the proration
thereof, which are specifically designed for use only when
provision, in Subsections 212.08(4) (8), Florida and
attached to aircraft are taxable at 4%.
persons or Statutes, applicable to vessels which transport
Capitalized shop machines and instruments and shop
foreign commerce, the proration property in interstate or
at 4%.
supplies and tools are also taxable
a commercial fishing vessel which apply to
(14) Ground starting equipment, passenger loading
is designed, constructed and used in a regular
re- and
steps and aircraft air conditioners and their spare parts
occuring course of business to catch seafood or in the
are taxable at the rate of 4%.
gathering of sponges for the predominant taking or
(15) Tangible personal property used in the
commercial purpose of selling such seafood or sponges
construction, improvement and repair of a carrier's real
not apply wholesale or retail. The proration provision will
property is taxable at 4%.
the crew to a vessel when the owner of a vessel supplies
(16) Airlines are taxable at the rate of 4% upon
the control and direction of the
which remains under
theIr purchases of post cards, envelopes, air mail stickers
use of the vessel or owner, and makes a charge for the
items and other advertising
en~elope stu~fer.
or entrance or an admission
which they dlstnbute among their passengers, office and
makes a charge measured on vessel for
stay aboard the the privilege of
length of
terminal supplies and equipment, stationery, printed
sport or recreation.
participating in a
matter and other items not herein before covered.
For purposes of compliance with this proration (d)
(17) Casserole dishes and creamers, china, glass and
provision, mileage of such ships
vessels from the and
silverware used in providing meals aboard aircraft, ships
territorial limit
to port dockside and return into
and vessels, and trains are taxable
at 4% and do not
coastwise, is not international waters, foreign or
qualify for proration under paragraph (5) of this rule.
mileage in Florida.
to considered
(1.8) Fire extinguishers, hand trucks, step ladders,
lieu of sales tax registration, the owner, master In
tarpaulins, furniture pads and burlaps which are used and
or or agent of such ships vessels may furnish vendors with
carried as standard equipment by trucks which are
that they do not operate on or in the statement
a signed
licensed by a governmental agency
as common carriers to
canals or inland waterways of this state.
transport passengers or property across state lines are
or Ships and vessels which operate on the canals
at 4%, subject to proration.
commerce must inland waterways of Florida interstate
Material~ an~ supplie~,
(19) such as sandpaper,
dealers, and extend their certificate of resale as qualify as
sand, sanding discs, masking tape, rags, minerals
subject to proration of
to provided in rule 12A-1.39,
SPIrIts, tools, etc., used in the repair and maintenance of
ships, including ships of foreign registry while they are
(6) Proration is allowed on vehicles licensed by a
at 4%. docked in Florida, are taxable
governmental agency
to transport or as common carriers
(20) Tangible personal property sold and delivered
property across state lines or in or
move either passengers
to out-of-state by Florida vendors on their own trucks
and foreign commerce. Such proration includes aircraft
destinations is exempt from Florida tax.
and repair and replacement parts therefor, including labor
(21)(a) Ice and salt used in refrigerated box cars and
not include articles used by flight installation, but does
trucks for shipment of perishable food commodities in
or meals purchased and delivered in Florida.
commerce are exempt when the charges for the
Ships and barges which operate wholly within (7)
Ice and salt are separately billed by the carrier or shipper
State of Florida are not the territorial waters of the
to the con/lignee or purchaser. However, ice and salt used
to proration, even though the freight which they entitled
for shipment of such commodities in
intrastate commerce
state. transport may originate outside the
at the rate of 4%, even though the charges for
(8) A dredge operating between two states and
the ICe and salt are separately billed by the carrier or
state line is and equipment across the
carrying workmen
to the consignee or purchaser.
not considered to be a common carrier regularly engaged
(b) Bunker, ice, ice used for top icing and salt used
the business of transporting passengers or property in
and trucks for shipment of
refrigerated box cars in
commerce and not is subject proration, to but is interstate
interstate or intrastate
penshable food commodities
the rate of 4%, including repair and at
commerce are taxable at the rate of 4%, when purchased
parts and labor.
the carrier or shipper in Florida and the charges for the
Trucking companies engaged in transporting (9)
Ice and salt are not separately billed by the carrier or
livestock from Florida to fruits, vegetables, seafood or
to the consignee of the food products. Under these
other states are not entitled to proration on purchases of
the the ice and salt are overhead
charges for shipper.
interstate parts for motor vehicles used exclusively in
cost items to the carrier or
common carriers. commerce unless they are licensed as
121 Supp. No.
In order to register your commercial vessel in Florida, you must fill out the affidavit on the reverse side of this page.
the appropriate parts and fill in all information that is required.
subject you to the penalties provided in Section 212.12, Florida Statutes.
The making of a false affidavit
Chapter 212, Florida Statutes, requires that sales or use taxes be paid on the transfer of vessels, parts or other items of
tangible personal property
that are to be used or consumed on board the vessel unless certain requirements are met. The
vessel, its parts and property may be partially or totally exempt, depending upon whether or not the vessel operates in
Florida territorial waters.
that you have purchased a vessel not be used in or on the canals, inland waterways or within the territorial waters
tax and items purchased for use on board the vessel are exempt. For general
of Florida, your purchase is exempt from
to portside and returning non-Florida waters is to not
purposes of application of the tax, running from non-Florida waters
considered as being in Floirda territorial waters.
your commercial vessel operates in non-Florida waters and also in Florida territorial waters, you be partially
exempt from sales or use tax.
this is how you will operate, you must register with the Department of Revenue in
accordance with Rule 12A-1.64, Florida Administrative Code. Sales forms and instructions for their preparation tax
be furnished you after registration.
this rule and the exemption provided by can be obtained by contacting it the nearest field Additional information about
office of the Department of Revenue or by writing
the Department at its headquarters in the Carlton Building,
Tallahassee, Florida 32304; Attention Taxpayer Assistance Section.
to be used when purchasing items to be used only on the named vessel and are
A suggested affidavit form
appropriate to carryout the purpose for which the vessel is designed, equipped and used is shown below.
UNDER RULE 12A-1.64, F.A.C.
_________ , as owner, owner's agent or operator of the commercial vessel,
Port of
1. The items purchased from the vendor listed below are be used only on to the named vessel and are appropriate to
carry out the purpose for which the vessel is designed, equipped and used.
2. These items are purchased for use only on board this vessel.
( , This vessel has not and 3. not operate on the canals, inland waterways or within the territorial waters of
will will
operate in both non-Florida and Florida waters and , This vessel report Florida Sales Tax in
accordance with rule 12A-1.64(d,. Vessel's Certificate of Registration Number:
(Check appropriate item'
This statement is issued in compliance with Rule 12A-1.64(5)(c, and (d), Florida Administrative Code, in order to
this purchase from Florida Sales and Use taxes. This certification exempt continue in force until revoked by written
to the vendor and the Department of Revenue.
Vendor's Name
he reverse side of this page.

of vessels, parts or other items of

or not the vessel operates in

within the territorial waters

 , you be partially

s for their preparation tax

eld Additional information about

d is shown below.

d vessel and are appropriate to

the territorial waters of
strative Code, in order to

rce until revoked by written
Supp. No. 121
UNDER RULE 12A-1.64, F.A.C.
to certify that the commercial vessel described below is purchased:
This is
(Check appropriate item)
) To be used exclusively in non-Florida waters and has not and will not operate in or on the canals,
waterways or within the territorial waters of Florida.
) To be used in non-Florida waters and in Florida territorial waters. Vessels's Certificate of Registration
_ __________________________________________________________________________
_ _______________________________
_ ____________________
___________________________ SERIALNUMBER: _________________________ _ YEAR:
___________________________ _ SALESPRICE
___________________________________________________ _ NET SALES PRICE
___________________________ _ NAME OF PURCHASE
__________________________ ___ NAMEOFSELLER
NO. __________________________________________________ __ SELLER'S SALES TAX
, as owner, owner's agent or operator of the commercial vessel described herein I,
make this affidavit in compliance with rule 12A-1.64, Florida Administrative Code, in order to exempt this purchase from
Florida Sales and Use Taxes.
Motorboat Registration
Department of Natural Resources, Bureau of License Original- Send to
Copy - Send to Department of Revenue, Carlton Building, Tallahassee, FL 32304 1st
Copy -
Copy -

to exempt this purchase from
SuPP. No. 121
or consumed. the
vessel upon which the items are used limited to the
are not but
Examples of these items include
The partial exemption provided for in Subsection
allowed unless
following: ice, bait, charts, foul weather gear, ropes,
not 212.08(8)(a" Florida Statutes, shall
fishing tackle, logs, cooking utensils and paper supplies.
the purchaser signs an affidavit stating that the item or
items to be partially exempt are for the exclusive use
The basis of
shall be the ratio of intrastate the tax
designated therein and
interstate or foreign mileage traveled by the mileage to setting forth the extent of such
partial exemption.
In the case of fishing vessels, the
vessel during
the previous fiscal year. The ratio shall be
at the close of such carrier's fiscal year. This partial exemption shall not be allowed unless the operator
the vessel maintains a daily log and other records to
the total purchases in Florida of to
ratio shall be applied
thereof used or consumed in such parts indicate where the shrimping and/or fishing occurred. Any
such vessels and
person furnishing a false log, false records
or a false
vessels each month
establish that portion of the tota to
affidavit for the purpose of evading payment of any
movement and subject to used and consumed in intrastate tax
imposed under Chapter 212, Florida Statutes, shall be
the tax at the applicable rate.
Groceries, medicines and other items specifically to the penalty set forth in Section 212.12, Florida
Statutes, and as otherwise provided by law.
exempted by other sections of the are also exempt statute
A suggested affidavit form with instructions for
when sold for use on said vessels. The sale of other
preparation of same is show below. This affidavit form
tangible personal property
specifically exempted by not
would be used when purchasing a commercial vessel.
statute is taxable when sold for use
other sections of the
on such vessels operating in
interstate or foreign
ss the operator

12.12, Florida
Supp. No. 124
exempt. Welding flux, although immediately dissipated in immediately upon delivery, except as provided in
goods are
fabricating tangible personal property for resale, is
and (23) below. For example: paragraphs (5)
by a Florida dealer from his place of business in
Concrete curing compounds used by concrete (32)
to a nonresident purchaser who accepts delivery
block manufacturers in producing tangible personal
of material in Florida for immediate shipment to points
property for resale are exempt. They are taxable when sales tax applies. The tax also applies the a
the performance of contracts under by contractors in
and accepts delivery of material in
contractor purchases
Rule 12A-1.51.
the performance of a contract outside
Florida for use in
and Cre.()-Tox are sold to a (33) When Icascocide
state and ships such materials to himself outside this
to placed on lumber which is
producer or wholesaler
to a consumer to be be resold, they are exempt. When sold (4) Aircraft being exported under their own power
placed on lumber for his own use, they are taxable. to a destination outside the continental limits of the
oil, purchased by bakeries as a dough (34) White
United States, and equipment installed on aircraft of
dough from or through grease to prevent the
foreign registry are exempt. Duly authenticated copies of
to miximg machinery is exempt.
the aircraft manifest
and duly signed and validated
Rough used by manufacturers for imparting a (35)
United States Customs declaration, each showing the
lustre to plastic eyeglass frames becomes a component
departure of the aircraft and the export of the parts and
finished product and is exempt. part of the equipment from the continental United States, and the
Commercial salt used in curing hides for resale (36)
canceled United States registry of such aircraft must be
to the Department of Revenue.
is exempt. Dynamite used
(37) as an explosive in quarrying or (5)(a) Vehicles which are licensed as common
mining tangible personal property for sale is taxable.
Interstate Commerce Commission or by
carriers by the
Ink used for stamping the tax on cigarettes or (38)
the Civil Aeronautics Board and parts thereof used to
transport persons or property in interstate or foreign
in postage metering machines is taxable.
commerce are subject to
(39) Rubber covers used as stencils in the process of the tax imposed by Chapter 212,
faces of tombstones, although sand blasting the F.S., only to the extent provided therein. The basis of the
immediately dissipated, are taxable. tax shall be the ratio of intrastate mileage to interstate or
Sand used in sandblasting, even though (40) foreign mileage travelled by the carrier during the
the processing, manufacture or immediately dissipated in previous fiscal year of the carrier, such ratio to be
fabrication of tangible personal property for sale is at the close of such fiscal year. The ratio shall
applied each month to the total purchases by the
taxable. Sand used in repairing or remodeling tangible
personal property or real property is taxable to the carrier of vehicles and parts thereof which are used in
Florida to establish
that portion of the total used and
contractor or user
overhead cost item. as an
Fuel (except those fuels exempted under Rule (41) intrastate movement and subject to tax
consumed in
12A-1.59(10) F.A.C.) used in reconditioning open-head
under Chapter 212, F.S. Common carriers who make any
purchases hereunder must qualify as dealers subject to
drums for resale by fire blasting process
burns paint that
as and residue of prior content from the drums is taxable audit and extend in writing a resale certificate in lieu of
is immediately an industrial material, even though it
tax, stating the specific reasons for exemption.
dissipated in processing tangible personal property for
(b) Gasoline and other fuels used or consumed in
as common carriers by the
vehicles which are licensed
Interstate Commerce Commission or by the Civil
Implemented 212.02(2), (3Ha),
FS. Specific Authority 212.17(6). 212.1812)
FS. (c), (13), 212.05(6), 212.08(5), 212.08(7)(0)
to transport persons or property in
Aeronautics Board
1·17·71, Revised 6·16·72, 12·23·80. Amended
interstate or foreign commerce and gasoline and other
fuels used consumed in vessels which or transport persons
Foreign 12A-1.64 Sales in Interstate and
or property in
interstate or foreign commerce are subject
to the tax imposed by Chapter 212, Florida Statutes, only
sales price The retail sales tax is imposed on the
to the extent provided therein. The basis of the tax shall
or article of tangible personal property when of each item
be the ratio of
intrastate mileage to interstate or foreign
However, the tax does not at retail in this state.
the carrier or vessel during the
mileage travelled by
apply to sales which are not within the taxing powers of
previous fiscal year, to be determined at the close of such
this state. This involves interstate and foreign commerce.
applied each month to the
fiscal year. The ratio shall
but goods are sold within the state of Florida,
total purchases made in Florida by the carrier or vessel of
taken by the purchaser without the state, possession is
such fuels to establish that portion of the total used and
tax does not apply. Possession will be considered the sales
consumed in
intrastate movement and subject to tax
purchaser without the state if: to be taken by the
under the statute. Fuels used or consumed in other
(a) The dealer is required by the terms of the sale
vessels, vehicles, airplanes or other aeronautical devices
deliver the goods outside this state, or to
or railroads, trains or locomotives are fully taxable.
(b) The dealer is required by the terms of the sale
(c) The sale and use of vessels and parts thereof
the to the goods to a common carrier or to contract deliver
to transport persons or property in or
interstate by
mails for transportation outside this state. Sales by a
to the tax imposed
foreign commerce are subject
Florida dealer are exempt when
dealer delivers the the
Chapter 212, Florida Statutes, only to the extent provided
transportation terminal for shipment merchandise to the
is the stated intent of the legislature that the
outside this
state and secures a dock or warehouse receipt
pro-rata formula for the tax provided therein shall be
and a copy of the bill of lading. On shipments to points
to June 22, 1973 and shall apply only to the
the United States, a shipper's export declaration
purchase of fuels, vessels and parts thereof. Effective
shall also be obtained.
to out the purposes May 26, 1978, items appropriate carry
goods are sold within this state and
for which a vessel is designed or equipped and used,
possession is taken the purchaser within this state, the by
purchased by the owner, operator or agent of a vessel for
applies, irrespective of the fact that the goods sales tax
deemed to be parts of
use on board such vessel, shall
are to be transported outside of Florida by the purchaser
cept as provided in

applies the a

d under their own power
ntal limits of the

tes, and the
erein. The basis of the

er during the
carrier, such ratio to be

he ratio shall

eof which are used in

 ale certificate in lieu of
Supp. No. 124
Information Services. The sale of
(12) Carbon dioxide gas used to carbonate soft
furnishing of printed, information services involving the
part of the finished
drinks and beer becomes a component
matter, or matter mimeographed, multigraphed
is exempt. taxable when used in cooling
matter in any manner, duplicating written or printed
(13) Chlorine is
professional services and services of other than
employees, agents or other apersons acting in a
(14) Gases used by citrus packing houses for
representative or fiduciary capacity, are taxable.
coloring fruit are exempt.
to newspapers,
Information services furnished
(15) Soaps, soap powders and detergents used by
radio and television stations are exempt.
packing houses, citrus concentrate plants and canneries
"Information Services" means the and includes
to clean fruits and vegtables are taxable.
services of collecting, compiling or analyzing information
(16) Preparations applied directly to citrus fruits in
of any kind of nature, or furnishing reports thereof
a packing house
to retard the growth of mold and bacteria
Trendex", other persons. "Hooperating", "Pulse",
are taxable.
and other similar publications are
"American Research"
(17) Polyethylene plastic bags used for drum liners
as information services.
and rings used to seal drums and/or storage cans by the
citrus concentrate and processing industry are considered
Reference-Rule 12A·1.01(21)(b). Cross
Implemented 212.08(7)(e) FS.
Authority 212.17(6), 212.18(2) FS.
to be immediately consumed in interim processing of
History-Revised 10·7·68. 6·16·72.
tangible personal property for resale and are taxable.
(18) Carbofrax or checker brick used in the
12A-1.63 Tangible Personal Property Consumed in
manufacture of artificial gas for commercial use and sale
Manufacturing, Processing, Assembling and Rerming.
is in
the nature of a part of the plant's machinery and is
(1)(a) The terms "retail sale", "sale at retail",
at the rate of 4%.
the "use", "storage" and "consumption" shall not include
(19) Purchases of regulators by public utility gas
sale, use, storage or consumption of industrial materials
companies to be attached to consumption meters, acting
for future processing, manufacturing
conversion into or
as a device to adjust the pressure of gas from the main to
articles of tangible personal property for resale where
a usable consumption level for commercial appliances are
of the part
such industrial materials become a component
taxable to the utility company. Gas meters and parts
finished product nor shall such term include materials,
pertaining thereto are also taxable. Odorants added by
be used one or bags intended to
containers, labels, sacks
public utility gas companies as a safety factor are exempt
time only for packaging tangible personal property for
when purchased
by the utility.
shipment for sale.
(20) Distribution transformers and the equipment
Fuels (except those fuels exempted under Rule (b)
parts pertaining thereto, and meter boxes and metering 12A-1.59(lO) F.A.C.) electric power or any other kind of
and parts pertaining thereto, when purchased
energy used in fabricating, processing or converting
and used
by power companies are taxable.
materials into tangible personal property for resale are
(21) The inspection fee charged and invoiced by the
become a component or that
taxable except those
seller on telephone and power line poles is taxable at 4%.
ingredient of the finished product.
Such charge, when made by an independent inspector, is
Sandpaper, grinding wheels, saw blades, drills, (2)
tools of similar types, as well as detergents used and
(22) Iron oxide shavings, fatchemco, ag-eI-40, soda
for removing grease
parts, etc., are taxable. and oil from
ash and lime and disodium phosphate are industrial
and boiler (3) Detergents, industrial chemicals
and are used directly and are immediately
compounds which are used and exhausted in caring for,
dissipated in
the manufacturing process and are taxable.
and tools used in and preserving the machinery
(23) Industrial shells which consist of lead slugs
the manufacturing process are taxable.
and are fired into rotary kilns to
with powder charges
machine shops in the (4) Cutting oil used by
prevent the product from solidifying, as in the
manufacture of tangible personal property for sale is
manufacture of deflourinated phosphate for
Calcium carbide used for generating acetylene (5) taxable.
(24) Core paste or core oil used by foundries to
for sale is exempt.
facilitate the removal of castings from molds is taxable.
(6) Silicate of soda used one time only for the
(25) Bentonite (volclay), pitch, sea-coal and parting,
purpose of cleaning and reclaiming fuel oil for sale is
which are mixed with sand in making foundry molds, are
Cutters, tools, jigs, hobs, etc., even though (7) considered to be immediately dissipated in manufacturing
job and not reusable and are taxable.
especially designed for a particular castings for sale
(26) Molding sand and flour used in making
same specifications are job of exactly the
except on a
foundry molds
and cores are taxable.
(27) Plumbago is dusted or sprayed upon the face of
(8) Chemicals such as calcium chloride, which are
and is exempt because becomes it an ingredient of
a mold
used in making brine which is used
a refrigerant are as
the finished product.
(28) Limestone and Purite charged into the furnace
(9) Anhydrous ammonia used in the manufacture of
and scrap iron to free the iron of
along with coke, pig iron
of the finished ice does not become a component part
and is taxable. the manufacture of castings are taxable.
impurities in
(29) Firebricks, fire clay and ganister used in
the (10) Lime used in the manufacture of ice for
purifying and preventing purpose of softening, foundary furnaces are taxable.
(30) Chill-nails and chaplets, used respectively to
the water used, becomes a component discoloration of
of the finished product and is exempt. part retard shrinkage and to hold cores in place, become
parts of the finished castings and are exempt.
When NoKrack pellets go into and become a (11)
(31) Welding rods which become a component part
ice block sold for commercial purposes, they part of the
are exempt. of tangible personal property produced for resale are
power or any other kind of
ted in manufacturing
ace, become
Supp. No. 124
So. 2d 761) Attorney General Opinion 059-244 is
sale of motor vehicles, from a customer to a motor vehicle
contracts for the sale of land as extending to
dealer in Georgia, discounted and as!\igned to a finance
to pay money, of the
which contain express obligations
to company doing business in Florida, are not subject
same genus as promissory notes and non-negotiable
documentary stamp taxes under Florida Statutes, when
notes. With this limitation, Opinion 059-244 is adhered to
and executed in such agreements are entirely entered into
confirmed. (Attorney General Opinion 061-176, Oct. and
and the finance company enters into the matter
Georgia, conditional sales contract is binding. (Attorney
27, 1961, 1961-62 Biennial Report, Page 300)
after the
Note: In State v. Green, Supra, the following
General Opinion 062-11, Jan. 18, 1962, 1961-62 Biennial
provision was incorporated in agreement for deed:
Report, Page 363)
the buyer or any subsequent purchaser " ... 'as against
(16) C.O.D. Order - Order and Purchase Contract
they may be the buyer or any beneficiary for whom
From Out of State Vendor: Where a person doing busines
understanding of the parties that the it being the
the state sends an ordinary purchase order for the
look only to the land itself for payment of the
purchase of merchandise to a non-resident doing business
balance of the purchase price.' "
state in another state, which order is accepted in another
a contract or agreement for a deed has this
and the merchandise shipped interstate, such ordinary
similar provisions, there is no obligation to or
purchase order, when
it contains no express promise to
and no documentary stamps pay money in the contract
pay for the merchandise ordered and the same is shipped
the contract or due. are there is no such provision in
on open account or
cash on delivery is not taxable.
agreement, under General's Opinion 061-176 Attorney
this state
Furthermore, where a person doing business in
to pay money and the stamp tax is there is an obligation
sends a written order for the purchase of merchandise to a
due. Cross Reference - Rule 12B-4.53(25) non-resident doing business in another state, which order
to Rescind: Lot purchase contracts in (11) Rights
is accepted in another
state and the merchandise shipped
existence for six months without having been rescinded
interstate, such written purchase order, when it contains
to pay money" subject to constituted "written obligations
an express promise to pay the purchase price or the
tax, but contracts rescinded by documentary stamp
remainder thereof for the merchandise so purchased is not
purchasers within six months. period purchasers were
subject to the documentary stamp tax as there is no
given a
right to rescind were not subject to the tax. (Gulf
written obligation to pay money subsequent to the
Amercian Land Corporation v. Green (1963) 157 So. 2d 70)
delivery of the goods, wares or merchandise. (Attorney
Cross Reference - Rule 12B-4.53(5) General Opinion 046-357, Aug. 10, 1946, 1945-46 Biennial
to (12) Revolving Charge Account - No "Promise
Report, Page 339)
Contained in Sale Slip: Retailer's flexible charge Pay"
(17) Document Executed Outside the State to
account application agreement which was dependent upon
Florida Payee - Payable Outside This State: A
happening of a contingency before any obligation was the
state, by a foreign promissory note made in another
the purchase of goods and the signing a of that is,
to a payee of this state, payable at a bank in
sales slip which was a mere acknowledgment of delivery of
another state is not taxable. (Attorney General Opinion
pay, was and did not in itself contain any promise to
060-82, April 21, 1960, 1959-60 Biennial Report, Page 569)
(18) Contract Brought into State for Collection:
a mere commercial convenience
subject to and not
stamp taxes. (Section requirement of documentary Contracts for the purchase and sale of real property
located in this state, made, executed and delivered in
201.08(2), F.S.) (Mass Brothers, Inc. v. Dickinson (1967)
195 So. 2d 193) Cross Reference - Rule 12B-4.53(20)
other states, when sent into this state for purposes of
(13) Cashier's Check: A cashier's check is a check, are not subject to tax. (Attorney General
collection only
by draft or other order for the payment of money drawn Opinion 060-209, Dec. 30, 1960, 1959-60 Biennial Report,
other the cashier of a bank upon either his own or some Page 776)
of his bank are deposited, and is not bank, in which funds (19) Surety Bonds: Surety bonds which are to
insure the doing of certain things required by the
as a written obligation for the payment of money
contemplated by the provisions and requirements of the
conditions of such bonds and which contain a promise to
Stamp Tax Act. Therefore, no tax is Documentary pay a sum only in the event of the happening of the named
not taxable. (Attorney General Opinion required on cashier's checks. (Attorney General Opinion,
contingency are 1944, 1943-44 Biennial Report, Page 224)
6, 044-356, Dec.
24, 1931, 1931-32 Biennial Report, Page 831; Sept.
General Opinion, Oct. 15, 1931, 1931-32 Biennial Attorney
(20) Travel Checks: A travel check is issued by the
bank and thereupon becomes an order for the payment of
Report, Page 845)
by the bank when properly countersigned, much in
(14) Documents Delivered in Another State -
the character of a cashier's check and is therefore not
to Pay": A chain store company sens "Promise
taxable. (Attorney General Opinion, Dec. 22, 1931,
contract outside the merchandise under agreement or
1931-32 Biennial Report, Page 893)
and the merchandise is delivered outside State of Florida,
(21) Trade Acceptances: Trade acceptances when
Subsequently the purchaser moves to Florida, the State.
payable on a
date subsequent to acceptance are written
unpaid balance due on such contract agreement or and the
obligations for
the payment of money from the date of
is forwarded
one of the chain stores in Florida. Such to
such acceptance
and are taxable. However, when payable
not Florida transactions even after the contracts are
and or presentation is made
on demand or presentation
for to one of the Florida agreement is forwarded
after acceptance, they are not written obligations to pay
collection. Therefore,
stamp the documentary
money and are not taxable. (Attorney General Opinion
time they are required upon the balance due at the
066-18, March 11, 1966, 1965-66 Biennial Report, Page
into Florida. (Attorney General Opinion 044-174, brought
251) Cross Reference - Rule 12B-4.53(16)
June 12, 1944, 1943-44 Biennial Report, Page 226)
Pawn Tickets: Transactions between
Executed (15) Conditional Sales Contracts -
pawnbrokers their customers concerning pawns made
and not "written
Outside Florida
and Assigned to Florida Finance
them are obligations to pay money"
Company: Conditional sales agreements, evidencing
within the purview of Section 201.08, F.S., unless the
 which order

sale of real property

60, 1959-60 Biennial Report,

  bonds which are to
he happening of the named
Supp. No. 124
such collateral obligation
or obligations shall have been
clerk's number showing where such mortgage or other lien
indebtedness evidenced by any such principal the
instrument is recorded in the public records. Nothing in
obligation shall be in excess of
the indebtedness evidenced
this subsection shall permit
the lender to release any
exemption the
by such collateral obligation or obligations.
the purpose of its being re- collateral instrument for
the by Section 201.21. F.S shall not apply .•to
pledged in connection with another loan transaction.
amount of such excess indebtedness. and in such event.
(f) A note or written obligation to pay money
by Chapter 201. F.S shall apply .•the excise taxes imposed
and delivered outside the State of Florida.
to such excess of indebtedness
and be paid only in respect
at the time of its making only by a mortgage. deed
such principal obligation. The term "collateral of
trust or similar security agreement encumbering real
.•as used in Section 201.21. F.S shall mean any
estate located outside the State of Florida. is exempt from
note. bond
or other written obligation to pay money
stamp tax when brought into this state for deposit as
secured by mortgage. deed of
of other liens upon real trust
collateral security under a wholesale warehouse mortgage
or personal property.
agreement or for inclusion in a pool of mortgages
"Principal obligation" as used in Section 201.21. (b)
deposited with a custodian as security for obligations
F.S is strictly construed those obligations .•and limited to
issued by a mortgage lender
and insured or guranteed by
secured by collateral pledged
a or deposited pursuant to
an agency of the United States Government or for
wholesale warehouse mortgage agreement. Obligations
inclusion in a pool of mortgages
to be served for the
exempt when maker shall pledge or deposit with are not
account of a customer by a mortgage broker licensed or
payee collateral obligation unless the pledge or or
exempt from licensing under Chapter 494.
deposit is made
pursuant to wholesale warehouse
(5) Executory Contracts:
mortgage agreement.
(a) Agreements whereby newspapers secured
A wholesale ware use mortgage agreement as (c)
advertising space to customers who agreed to pay for
.•described in Section 201.21. F.S means an agreement
space. after advertising had been run on sliding scale.
between a lender
and borrower in which the borrower
to amount of space used. held not subject to
pledges a security for payment a principal obligation of or
documentary excise tax. since agreements were in their
other obligations collateral promissory notes. bonds or
to purchase space. and
face merely executory agreements
mortgages. written obligations to pay money. secured by
a debt. (Metropolis Pub. Co. v. Lee (1936) 126
did not
or other liens on real or personal property. trust
deeds of
Fla. 107. 170 So. 442).
mortgage-backed securities. with the or secured by
(b) Incidental Promises to Pay: Contract for sale
the collateral agreement further providing that
and purchase of electricity containing promise to consume
obligations may change from time to time by payment of
certain minimum within designated period was
by the addition of some or by sale and delivery of some or
subject to stamp duty as "written obligation to pay
the normal course of the mortgage banking
others. in
money .... since promise to pay money was incidental to
the monies lent by the lender to the and that
contract which was essentially one of sale and purchase.
the increase or decrease in accordance with
Trust Co. v. Florida East Coast R. Co D. C.8 F .•
collateral pledged. The increase or decrease of the
F. 2d 425. 100 Supp. 874 affirmed Lee v. Kenan. 78
issuance of a principal obligation for which a single
R. 869. certiorari denied 56 S. Ct. 170.296 U.S. 637. 80 L.
a lender as security. is to
collateral obligation is pledged
Ed. 453)
not exempt from taxation under this section unless such
(6) Assignment of Mortgage: Assignment of
principal obligation is issued
pursuant to a wholesale
Mortgage where certificate of indebtedness is otherwise
warehouse mortgage agreement
as described herein. and
is not taxable under Section shown in separate instrument
is required by that agreement.
201.08. F.S. (State
c. Sweat (1934) 113 Fla. 797. 152 So.
In all matters relating to the exemption (d)
432) However. the assignment of mortgage as collateral
described in this section. whether there
been has
security for a new loan. when recorded in
the state. is
established a wholesale warehouse mortgage agreement.
taxable. Cross Reference - Rule 12B-4.53(28)
whether the pledging of specific collateral is required. and
(State v. Sweat (1934) 113 Fla. 797. 152 So. 432)
shall be determined from all
the writings. including the
(7) Assignment of Conditional Sale Contract: An
the agreement to pay money. which make up
not come
assignment of a conditional sale contract does
from the actual the lender and the borrower. and
the terms of the Documentary Stamp Tax Act.
lender and nature of the transactions in which the
not required to carry the
Therefore. such assignments are
borrower engage.
documentary stamp tax. (Attorney General Opinion. Oct.
(e) A document which is a collateral obligation
23. 1931. 1931-32 Biennial Report. Page 853; Attorney
under a wholesale warehouse mortgage agreement may be
General Opinion. Oct. 23. 1931. 1931-32 Biennial Report.
released from a lender's custody
and control without
Page 854)
this section for the exemption provided by
(8) Unsigned Documents: A "note" or "written
the principal obligation. provided the release is for a
obligation to pay money" which is not signed by maker or
reasonable commercial purpose. such as facilitating the
obligor is not taxable. (Lee v. Quincy State Bank (1937)
release period sale of the collateral obligation. and the
127 Fla. 765. 173 So. 909)
exceed 60 days. A photocopy of each obligation not
(9) Leases: Short term lease in which consideration
the lender with a copy of by
so released shall be retained
passing to the lessor is lessee's promise in future to pay
the transmittal document stating the reason for the
rent are not taxable. DeVore v. Gay (State v. Sweat (1934)
release. The lender shall retain in its files satisfactory
113 Fla. 797. 152 So. 432 (1949) 39 So. 796)
any tax payable on the released that
evidence showing
(10) Agreement for Deed: No Personal Liability:
been paid. Such evidence may has
collateral obligation
Contracts for sale of land. which contain no
other lien instrument of a copy of the mortgage or
obligation to pay money" of the same nature of
collateral obligation showing payment which secures the
promissory notes and non-negotiable notes. are not to be
page or of applicable tax. or a record of the book and
deemed written obligations
to pay money within the
purview of Section 201.08. F.S. (State v. Green (1961) 132
Supp. No. 124
any hotel, motel, apartment house, duplex, rooming
shall have a taxable of its advertising - When a facility to the house, tourist or mobile home court subject
2. The nature
the provisions of Chapter 212, F.S. Notwithstanding
to the public for periods of three
offers accommodations
the tax shall nor aforesaid provisions of this paragraph,
presumed to have a taxable
months or less,
it shall
the rental of living accommodations which are to
status. (See paragraph (6) of this rule for exemption from
rented primarily to persons as their principal or
the rental tax of persons who have continuously resided at
but the tax shall apply to permanent place of residence,
a taxable location for twelve months.)
at hotels, motels, and seasonal the rental of such facilities
(bl All landlords are required to make a
lodging facilities
primarily serve transient guests. that
the taxable status of their businesses
redetermination of
rule). (See paragraph 9 of this
July 1 of each year, and in the event that his taxable
Landlords beginning business shall determine (a)
status has changed, he shall notify the department such of
as of the the taxable status of their lodging facilities
the commencing of business. Unless 50% of more of
(2) Tax at the rate of 4% of the total rental charge
for more than tenants of a facility have resided thereat
charged to the lessee by the lessor or his agent,
at the facility are presumed to be three months, all rentals
and shall be due and payable at the time of the receipt of
taxable. However, when a facility has been in operation
such rental payment.
No deductions, such as unmetered
for less
three months, the following guidelines than
utilities costs, even though separately billed, may
applied in determining
the taxable status of the facility:
determining the amount of tax
rental the total
traveling public, it When a facility caters to the
home court subject
Supp. No. 124
(6) The sale of lubricating oils and greases, motor
apply to the Department of Revenue for a separate
additives, friction proofing oils, solvents, driers
and all
dealer's certificate of registration. There is no registration
other lubricants for use on or by commercial fishing
fee for out-of·state dealers.
by ships, vessels, aircraft, trucks and or on or
(2) The Department may require any person liable
other vehicles is taxable based on
the total selling price,
imposed by Chapter 212, F.S., to place with
state and federal taxes which are a any other
the Department, before or after a dealer's certificate of
part thereof.
registration is issued, a cash deposit, bond or other
The entire lump sum charges made for grease (7)
security as the Department may determine necessary to
jobs, wheel packs, etc., are taxable and are payable
by the
secure the payment of any tax, interest or penalty which
dealer. to the
may become payable.
In making the determination as to
customer Naptha, mineral spirits and lighter fluids are
whether security should be required and the amount of
the Department shall consider and be
such security,
(9) Effective July I, 1978, liquefied petroleum gas
guided by:
started heat a structure in which
or other fuel used
(a) The prior history, if any, of the applicant's or
or broilers are raised is exempt. pullets
dealer's compliance or noncompliance with the provisions
Effective January 1,1979, purchases of natural (10)
the law.
gas, residual oil, coal or wood, wood residues or wood bark
(b) The type of business, including the transient or
processing, used in an industrial manufacturing,
nontransient nature of the business.
at a fixed location in
compounding, or production process
(c) The type of inventory, including whether the
shall be exempt from the taxes imposed by this state
applicant or dealer has any equity in such inventory and
chapter; provided, however, this exemption shall.
the mobility of such inventory.
regulation by such fuels used any firm subject to
(d) The location of the business.
and Restaurants of the Department the Division of Hotels
(e) The financial status of the applicant or dealer,
of Business Regulation. For the purpose of' this
including existence of money judgments against the
the term "residual oil" shall mean ASTM
applicant or dealer.
No.6, heavy diesel and bunker C. Grades No.5 and
The anticipated volume of business.
Purchase invoices must indicate the type of residual oil
The security requested shall be
an amount equal to
any type of
purchase. This exemption shall NOT apply
three months' anticipated tax liability, or in the case of a
liquefied petroleum gases, maphtha, kerosene or distillate
registered dealer,
an amount equal to three months' tax
fuel oil, including
diesel fuels, No.1 and but not limited to
liability based on an average of the tax due for the
term "fixed No. 2 heating oils and No. 4 fuel oil. The
preceding twelve months. An adjustment shall be made to
location" shall mean being permanently affixed
the next highest $100 when the anticipated liability is not
portable plant which may be or plant site, or any
in even $100 amounts. In any case where a bond is
six months in a set up for a period of not less than
registration or retention of a
required as a condition
same industrial as to perform the
stationary manner so
dealer's certificate of registration,
the minimum amount
manufacturing, processing, compounding, or production
of such bond shall be $100.
a permanent location that could be performed at
any taxpayer is delinquent in the payment of
plant site. or
taxes imposed by Chapter 212, F.S., the Department may,
I, 1978, any p\1Ichases ofspecial (11) Effective July
ten (10) days' notice, proceed against the bond to
fuel which is consumed
by a power take-off for turning a
effect collection of the delinquent taxes, interest and
concrete mixing drum mounted on a motor vehicle are
it can be shown that the motor fuel tax taxable, unless
No interest shall be paid by the State to any person
by chapter 206, F .S., has been paid on such fuel. imposed
the deposit of security.
Authority 272.17(6). 212.18(2) FS. Law IIllplemented 212.08(4). Specific
(3) Any person who is not the holder of a valid
6-16-72. Amended 7-19-72. 111-7-68.
212.08(5)(a)(7Hi)(o) FS.
or whose certificate of
dealer's certificate of registration,
12-U-74. 111-18-78.7-3·79.6-3-80. 12-23-80.
registration has been cancelled by the Department of
12A·l.60 Registration.
Revenue, is prohibited
by law from engaging in business
(I)(a) Before
conduct any person may engage in or
as a dealer as described herein.
a retail dealer or sell admissions or make any as
(4) No dealer, as described herein, shall be issued
any place of amusement, sport or to
charge for admittance
any license from any authority within the State of Florida
any exhibition or recreation or where there is
engage in business unless he is the holder of a valid
tangible personal property entertainment; or lease or rent
dealer's certificate of registration.
rent living quarters, sleeping or housekeeping or lease or
(5) Sales tax certificates of registration may be
accommodations in hotels, motels,
houses apartment
of state applicants who have no permanent, out
(including duplex apartments), rooming houses, tourist or
licensed place of business in this state, who make no sales
_ trailer camps, real property; or lease or
or rent parking
who request the certificates for the sole purpose and
storage space for motor vehicles in parking lots or
free purchases of items which they claim tax
of making
boat garages; or lease rent docking or storage space in
resell in their home states.
or or
marinas; sell services taxable under Chapter docking or
Authority 212.17(6). 212.18(2) FS. Law Implemented 212.03(2). Specific
212.04(4).212.05(7).212.06(1)(2)(3). 212.14(4). 212.16(1H2). 212.17(2). 212.18(3)
Department of must first apply to the 212, F.S., he
History-Revised 111-7-68. 1-7-70. 6·16-72. FS. Ch. 78-59. Laws of Florida.
Revenue for a separate dealer's certificate of registration
5·111-77. ID-l8-78. Amended 3-21-77.
for each place of business. A registration fee of $5.00 is
required for all instate dealers.
of Living Quarters, Sleeping or 12A·l.61 Rental
(b) Before any person may import into this state
Housekeeping Accommodations.
tangible personal property which is taxable under Chapter
Every person, except housing authorities which
212, F.S., by truck, automobile, or by any means other
are specifically exempt under Section 423.02, F.S., is
common carrier private automobile regularly or or than by
exercising a taxable privilege when he engages in
frequently import goods into this state in trucks owned or
of renting, leasing or letting any living quarters, business
by him in connection with his own business, he must first
housekeeping accommodations in connection or
Supp. No. 124
lists shall show the price of the beverage and the amount
stamps or a combination of trade stamps and cash in
tax due thereon as separate items. For example, a of
exchange for premiums,
the transaction taxable is and the
dealer's price may list a bottle of beer for 38¢, sales tax 2¢,
company shall collect tax from the surrenderer of the
tax of 3¢, total total 40¢; or a cocktail for 72¢ plus sales
stamps at the rate of four per cent of the total value of the
stamp book and any cash paid. The trade stamp company
Any person desiring to sell such beverages at (2)
is exempt on
the and any cash paid. The trade stamp
retail must first qualify as a dealer under Chapter 212,
company is exempt on the purchase of such premiums. but
F.S., before applying
to the Beverage Division for a
should furnish its suppliers resale certificates as proVided
license. Surety or cash bond guarantee payment of to
in Rule 12A-1.38.
FS. Law Implemented
212.1716). 212.1812)
Specific Authority
the Department of Revenue. taxes may be required by
10-7-68: 6-16-72.
may be impractical for a (3) In some instances, it
separtely record the sales price of the beverage to
12A·l.59 Fuels and Lubricants.
the tax thereon. In such cases, for the privilege of
(1) The sale of fuel, including crude oil, fuel oil,
above, a
deviating from
the requirement of paragraph
artificial gas, natural and
kerosene, sterno, diesel oil,
of the tax in accordance with one
dealer shall remit
other fuel charcoal briquets, cord wood and
records must methods outlined below, and his
taxable. EffectiveMarch 1972, I, and artificial gas
natural and
substantiate the method so elected.
became exempt when separately metered sold for use
the public has not been put on notice (a) When
in residential households (including trailer lots) direct
the posting of price lists the tax is included in the
the actual consumer by utilities who are required
total charge, package stores which sell no mixed drinks
the gross receipts tax imposed by Section 203.01, Florida
tax at the rate of 4.3% of their total receipts,
shall remit
Statutes. On July I, 1972, the exemption was br?adent;<i
and dealers who sell mixed drinks or a combination of
to include L.P. gas, crude oil, fuel oil, kerosene, diesel oil,
mixed drinks and package goods shall remit
at the the tax
and other household
coke, charcoal briquets, cord wood
of 4.5% of their total receipts. rate
July 1,1974, such sales fuels not previously exempted. On
1. A package store which sells no mixed
of utilities
and fuels became exempt regardless of whether
receipts are $2,000 would mUltiply and whose total
to the landlord; provided, however,
such sales are billed
due to $86. to compute tax $2,000 by 4.3%
any part of the utility or fuel is used for a non·
or a 2. A dealer who sells drinks
the entire sale is taxable. Landlords exempt purpose,
combination of drinks and package goods and whose total
provide separate meters for any non-exempt consumption
to receipts are $2,000 would multiply $2,000 by 4.5%
to the
of utilities or fuels. This exemption shall also apply
tax due of $90.
sale of utilities and fuels used in residential model homes
compute Where
public (b) it can be demonstrated that the
or common areas of apartments, cooperatives and
put on notice by means of price lists posted
has been
condominiums provided that none of the utilities or fuels
total the establishment that the
prominently throughout
are used in residential model homes which are used as
the dealer shall report the tax charge includes tax,
sales offices or for other non-exempt purpose. Hotels and
collected by deducting the tax from the total receipts
to transient guests and are motels cater primarily
methods shown below: the
be residential households. Therefore, this
1. A package store which sells no mixed
exemption shall
not apply to utilities or fuels sold for use
receipts are $2,000 would divide total
drinks and whose
in hotels
and the
1.043 to compute gross sales of $1,917.55, and $2,000 by
amount of the sale exceeds two dollars,
tax collected of $82.45.
and except for the filling of twenty-pound tanks, the
A dealer who sells drinks or a 2.
dealer must support his claim for exemption from the tax
combination of drinks
and package goods and whose total
with a copy of an invoice which contains the date of sale,
to receipts are $2,000 would divide $2,000 by 1.045
quantity and descr:iption of the fuel, license number and
tax collected of compute gross sales of $1,913.88, and
state of issue of the travel trailer. Twenty-pound L.P. gas
tanks are used exclusively for residential household
and records can clearly (4) Where a dealer's books
and the filling of them with L.P. gas is exempt
all his beverage prices, without exception, are in that
the law.
even increments of
75, $2.25, $5.75, 25 cents (i.e. $1.00, $1.
Gasoline or other fuels on which the 8¢ tax (2)
the rate of 4% of his the dealer shall remit tax at
imposed by Chapter 206, F .S., are exempt. Any special
total receipts.
fuel, including diesel oil,
to the 8¢ not subject
Example: A dealer whose sales on all beverages are
by Chapter 206, F.S., is taxable at the rate of 4%.
in even increments of
25 cents and whose total receipts are
(3) All fuels used by public or private utilities,
to compute tax due of $2,000 would mUltiply $2,000 by 4%
including municipal corporations
and rural cooperative
the generation of electric power or energy
associations in
FS. Law Implemented
212.1716). 212.1812)
Specific Authority
for sale, are exempt.
FS. History-Revised
(4) Fuels used or consumed in ships and vessels,
1-10-78. 7·16·79.
airplanes or other aeronautical devices
or or
12A·I.58 Trade Stamps.
or locomotives used to transport persons property m
(1) The amount charged by a trade stamp company
interstate or foreign commerce are taxable, subject to the
to a dealer for
privilege of distributing trade stamps the
provisions contained in Rule 12A-1.64. Fuels used or
which are redeemable by the trade stamp company either
consumed in other ships and vessels, airplanes or other
in cash or premiums is exempt.
aeronautical devices
or railroad trains or locomotives are
stamp company is final purchaser of (2) The trade
fully taxable.
and shall
on the purchase of all trade stamps, pay tax
(5) Lubricating oils, including machine oils and
collection bonds, premium catalogs, advertising, stamp
thread lubricating oil and greases are taxable, and the tax
uses or furnishes that it
promotional and similar materials
is due on the total selling price paid by the purchaser,
no specific charge. to its dealers at
state and federal taxes which are a
including any other
company accepts trade (3) When a trade stamp
part thereof.
Supp. No. 124
extension of 16 days and not more than 30 days, the elapse of the extended time period.
(5) Interest shall accrue on any sales or use tax
as charge shall be 1-112% of the total tax actually due
the actual tax report. The dealer must shown in line 6 of
which became delinquent on or after June 28, 1976, or
and pay the tax due, plus the appropriate file the report which shall hereafter become delinquent at the rate of 1 %
charge for
time, within the extended time the extension of
per month of
the amount due from the date of delinquency
the date on which the tax is paid. Any sales or use
granted to avoid loss of dealer's collection allowance and
and interest for late filing. imposition of penalties
tax which became delinquent prior to June 28,1976, shall
A dealer who has been
of time granted an extension
bear interest
at the rate of 6% per annum from the date of
extension under the charge for the
may avoid payment
delinquency until paid. Furthermore, when any such
dealer or other person shall fail
following circumstances: the to make a return or pay
(a) Dealer does not use extension of time and files
the taxes due within the time required, a specific penalty
by the 20th of the month following date of to the tax in the amount of 5 % if the failure actual report
shall be added
transaction, or, or
is for
not more than 30 days, with an additional 5% for
each additional
pays (b) Dealer estimates tax due, files report and 30 days, or fraction thereof, during the
the 20th of the month following date of sale or tax by
time which the failure continues, not to exceed, however,
transaction. A dealer is not required to include details of total penalty of 25% in the aggregate; however, the
estimated tax the department may compromise penalties on delinquent sales or purchases in lines 1 through 3 of
returns and audit assessments after its investigation
the tax reported snd paid must be not less report, but
the total tax actually due for the period than 90% of
that the penalty would be too severe or unjust, but
in no event shall the penalty be less than $5, and interest
the report. A complete actual tax report
covered by
shall be collected.
the sales and purchases information and the
(6) Any delinquent return subjects the dealer to a
any actual tax due for the period must be filed and
be paid within the extended time additional tax must
mandatory minimum penalty of $5, which cannot be
is due. The penalty tax apply waived, even though no
The following provisions apply when a dealer, who
to sales/use tax and local option tourist development tax
has been
an extension of time files tax reports: and granted be assessed in the following manner;
report. Files actual Does not file estimated tax (a) In computing the minimum penalty on a return
where no tax is due, for local option and non-local option
and pays the tax by the 20th of the month tax report
of sale or transaction. No charge for date
counties, a single
$5 minimum penalty must be assessed
extension of time, penalty, interest or loss of collection
in column A of
the sales and use tax return form (DR-15).
(b) In computing the minimum penalty on returns
allowance applies.
where sums are due for local option and non-local option
tax report. Files actual 2. Does not file estimated
the tax after the 20th of the month but and pays tax is due in column C (local option) of
counties where no
the return and the combined penalty in columns A and B
within the time extension granted. Dealer is liable for the
penalty, interest or charge for the extension of time. No
is less then $5,
the penalty will be raised on a percentage
basis against the combined entries in columns A and B to
loss of dealer's collection allowance applies.
file estimated tax report but files actual 3. Does not the minimum $5.
(c) In computing the minimum penalty on returns
due after the and pays the full amount of tax
where sums are due for local option counties where tax is
has elapsed. Dealer used the extended time period
due in columns
A, B and C of the return, but the penalty
the extension time of and is therefore liable for payment of
assessed in columns A
report and charge therefor. In addition, he did not file the and B is less than $5, the penalty
be raised on a percentage basis against the combined
pay the tax within the extended time period. Therefore, he
entries in column A
and B to the minimum $5. An
interest and loss of is liable for payment of penalties and
additional penalty be assessed against the entries in
due. total tax
dealer's collection allowance on the
column C
pays at least 4. Dealer files estimated report and to raise the penalty to the $5 minimum. This
to be one return and
procedure considers columns A and B
by the 20th of the month and actually due
90% of the
the extended time. No charge for pays the balance within column C to be a separate return.
(d) In computing the minimum penalty on returns
extension of time, penalty, interest
or loss of collection
where sums are due from non-local option counties where
allowance applied.
the combined penalty in columns A, B and C is less than
pays at 5. Dealer files estimated tax report and
20th of the month but least 90% of actual tax due by the $5, the penalty will be raised on a percentage basis against
the combined entries in columns A, Band C to the
he files his actual report and pays the balance of the tax
extended time period has elapsed. Dealer is due after the
minimum $5. This procedure considers columns A, Band
C to be one return.
liable for payment the extended time charge, penalties of
Specific Authority 212.1716), 212.1812) FS, Law Implemented 212.1111),
the dealer's collection allowance and interest and loss of
212.1412)13), 212.1512) FS. 212.1211),KI2)13)15)16)lb)112),
computed upon
tax that is paid after the the amount of
10·7-68,6·16-72, Amended 111-21-75, 6·9-76, 11·8·76, 2·21-77, 4-2-78, 111-16-78,
expiration of the extended time period.
6. Dealer files estimated report by the 20th of the
12A-1.57 Alcoholic and Malt Beverages.
is less than 90% of the month but the payment of tax
Alcoholic beverages, including beer, ale and
actual tax due. However, he files his actual report and
add the tax to the sale
wine, are taxable. The dealer shall
balance of the tax due within the extended time pays the
price (including any other
state and federal taxes) of each
period. Dealer is liable for extension of time charge
and he shall not advertise or hold out to the public in
computed only upon the amount of
tax paid in excess of
any manner
he that absord any part of the tax or that
the estimated tax payment.
he will relieve the purchaser from the payment thereof.
A dealer who has been granted extension of time an
However, nothing herein contained shall be construed as
the tax within the and who fails to file reports and pay
prohibiting a dealer from setting his prices in such a
the extended time period is liable for payment of
handling of pennies; PROVIDED, manner as to avoid
the and everyone
penalties, interest and loss extension charge in addition to
HOWEVER, that each of the dealer's price
of collection allowance on any payment made after the
delinquent at the rate of 1 %

re actual report

aggregate; however, the
 hases in lines 1 through 3 of
d on a percentage basis against
Supp. No. 124
electricity to residential consumers, the utility may take
and may authorize a semiannual return and payment
return. credit for such deduction on its next sales tax
when the tax remitted by the dealer for the preceding 6
Private or public utilities or rural electric
months did not exceed $200. Taxes due in any given
cooperative associations are required pay use tax based to
month must either reach the office of the Department of
on their cost of electric power or energy used by them.
Revenue or be postmarked on or before the 20th day the of
month following date of sale or transaction for the dealer
212.17(6). 212.18(2) FS. Law Implemented 212.02(12), Specific Authority
212.05(2)(5), 212.08(4), 212.08(7))(i) FS. Ch. 74·305, 78·299, Laws of Florida.
to the 3% collection allowance and to be entitled
6·3-SO, History-Revised 10·7-68, 6·16·72, Amended 12·11·74, 10·18·78,
and interest for late filing; provided, however,
that if the 20th day falls on a Saturday, a Sunday or a
at Time of Sale. 12A·l.54 Tax Due
federal or
state legal holiday, returns shall be accepted as
on cash sales, credit The full amount of the tax
timely if postmarked on the next succeeding workday.
sales, installment sales or sales made on any kind of
A tax return on forms provided by the
at the moment of the deferred payment plan shall be due
Department of Revenue shall be filed by the twentieth day
tax shall be payable the dealer to the transaction. Such
of each month, whether or not any taxes are due, by all
the month following the date of State on the first day of
file returns
persons required under Chapter 212, F.S.,
sale and shall become delinquent if payment does not
except in those instances where the Department of
Department of Revenue or be either reach an office of the
Revenue has specifically granted permission to file
postmarked on or before
day of the month the 20th
returns on some other basis. Tax returns shall be filed and
of sale or transaction provided, however, if date
taxes paid to the Department of Revenue at Tallahassee
20th day falls on a Saturday, a Sunday or a federal or the
or to designated offices throughout the state. Any person
as timely if state legal holiday, returns shall be accepted
or any duly authorized corporation officer or agent,
the next succeeding workday.
postmarked on
members of any firm
or incorporated society or
Gasoline service stations are responsible for
organization who refuses
to make a return and pay the
on credit card sales. tax to the State
taxes due shall, upon conviction, be deemed guilty of a
Authority 212.17(6), 212.18(2) FS. Law Implemented 212.06(1)(a), Specific
212.11(1) FS. Ch. 78·59, 78·250, Laws of Florida. History-Revised 10-7-68,
In the event any dealer or other person required
6-16-72, Amended 11-8-76, 10-18-78.
to do so under Chapter 212, F.S., fails to make a report
and pay the tax, or in case any person receiving rentals, or
12A·l.55 Sale or Discontinuation of Business.
report fails to
When any dealer under Chapter 212, F.S., sells any dealer, owner or person required
make a report, or makes a grossly incorrect report, or
of return his business or stock goods, he shall make a final
makes a report that is false or fraudulent, or fails or
any tax, interest or penalty due within fifteen and pay
to make available his records for inspection, the
duty of the shall be the
days after the of sale. date
of the business or stock goods of to obtain from purchaser Department of Revenue shall make an assessment from
the taxable period and shall proceed to
an estimate for
statement the Department of the seller a written
from unpaid tax, interest
any the amount of
Revenue showing
collect such taxes on the basis of such assessment which
shall be considered prima facie correct,
or penalty as of the date of the sale of business, and burden and the
the purchaser shall withhold a sufficient portion of show the contrary shall rest upon the person charged with
the responsibility of filing the report.
amount of such unpaid purchase money to cover the
taxes, interest and/or penalties until
seller shall the A dealer who has a particular problem in
sales and use tax
assembling necessary
for data
produce a receipt from
the Department of Revenue
no taxes, reports may be granted an extension of time of as as
that said amount has been paid.
much A
to file the reports and pay the 30 days in which
penalty or interest are due by
the seller, the seller shall
dealer should make his request in writing, from the present to the purchaser a statement setting out in
the problems, the number of days of extension
to that effect. Department of Revenue
requested, whether
stock of goods shall the purchaser a business of or the problem is a one-time occurrence
to withhold sufficient amount of the purchase money or a continuing one, the trade name of his business,
the as above provided, he shall be personally liable for
mailing address,
and his dealer's certificate registration of
number assigned by
penalties accruing and payment of the taxes, interest and the Department of Revenue. The
unpaid on account of the operation of the business by any Department will notify the dealer in writing whether or
former owner, owners or assigns. not the requested extension has been granted, the number
any tax, interest or any dealer liable for
and whether it is an extension which of days granted
a penalty shall quit the business without the benefit of that is automatically covers a particular month or one
renewed every month until revoked in writing. All and there is no successor, successors assigns, or
requests for extensions must be received by the
he shall make a final
return and payment within fifteen
days. Any person failing return and make to file such final Department before the tax report for which the extension
is requested becomes delinquent. Requests for
engage in any payment shall be denied the right to
state until he has filed such final return business in the extension of time covering any month or other period that
and paid any monies due. is delinquent when the request is received by the
not be granted for the delinquent month.
212.17(6), 212.18(2) FS. Law Implemented 212.06(1), Specific Authority
10-7-68, 6-16-72. 212.10(1)(2) FS. History-Revised
the request may be granted for future months if
the problem is a continuing one. Any dealer who has not
12A·l.56 Tax Returns and Regulations.
been granted an extension in writing by the Department
All taxes imposed by Chapter 212, F.S., shall for
be regarded as
is not entitled
and to the extension
the first month be due the Department Revenue on of
delinquent unless he files a timely report notwithstanding
day of
and the month following date of sale or transaction
his tendering payment of the charge for an unauthorized
shall be delinquent on the twenty·first day of each month;
extension of time
provided, however,
the department may authorize a
A charge of 3/4% of the total tax actually due, as
by return and payment when tax remitted
shown in line 6 of the actual tax report, is made for an
the not
the dealer for the preceding quarter did exceed $100
extension of time of not more than 15 days. For an
hall make an assessment from

n the person charged with
ent setting out in

ame of his business,

ealer in writing whether or

articular month or one

ors assigns, or

report for which the extension

 month or other period that
Supp. No. 124
which remains tangible personal property.)
the consumer of and taxable on the materials contractor is
(42) A contractor or subcontractor is construed to
he used in
the construction of roads, sidewalks,
be improving real property and owes the tax on all
driveways, parking lots, bridges, docks, seawalls and
that he uses in fulfilling the
materials and supplies
similar installations.
contract when he furnishes and installs mirrors pursuant
Contractors who prefabricate seawall slabs, (32)
to a lump sum, cost plus, fixed fee, or guaranteed price
construction of and tiebacks for use in the
contract when:
and slabs for the construction of docks and
(a) There is no retained title provision in the
full fabricated cost of such bridges are taxable upon the
materials, including
the cost materials used, fabrication of
(b) The mirror is affixed to the building by nails,
and all other expenses.
screws, glue, cement or in some other manner.
The sale of fill dirt is fully taxable, including (33)
(51 Private or public utilities or rural electric
seller. by the
delivery charges when delivery is made
cooperative associations are required to pay use tax based
Fill dirt, when pumped hy.draulically by (34)
on their cost of electric power or energy used by them.
is not
dredge into bulkheads, etc., is exempt. The charge
Implemented 212.0212).
212.1716). 212.1812) FS. Specific Authority
it to for the dirt but rather for moving from one location
History-Revised 10·7-68. 1·7·70. 6·16-72. 212.0816). 212.091. 212.14(5) FS.
Amended 2·3·80. 3·27·80. 6·3·80.
Central air conditioning systems are
improvements to realty. Equipment and materials
12A-1.52 Cemetery Organizations. Cemetery
used in the installations of such systems are and organizations are dealers and must procure dealers'
taxable certificates of registration
lump sum, cost plus, fixed fee or guaranteed to and collect the sales tax on
price contractors.
sales of tangible personal property to the ultimate
Lump sum, cost plus, fixed fee or guaranteed (36)
up graves or
consumer. When such organizations brick
price contractors are
the ultimate consumers of whice
construct foundations for monuments, etc.,
the provisions
of attached to and become a part
machines which are
of Rule 12A-1.51
the realty and should pay tax to their vendors on
Church cemeteries are exempt on their purchases.
Cross Reference-Rule 12A·1.26.
purcbases of such machines. (See Rule 12A-1.16 for
Implemented 212.06(1).
212.1716). 212.18(2) FS. Specific Authority
of portable whice machines.) status
History-Revised 10·HI8. 6·16·72.
212.08(7Ha) FS.
(37) Elevators or escalators which become realty
upon installation come within
the purview of pragraphs
12A-l.53 Electric Power
(c) of Rule 12A-1.51(2), and the contractor shall or
(11 The sale electric power of or energy by private or
job on his fabricated cost, cost, delivered to the
public utilities and rural electric cooperative associations
site, of all property used in the performance of his
1972, electric power' or
is taxable. Effective March
elevators or escalators which do not of
contract. The sale
energy is exempt when it is separately metered and sold
become part of realty are taxable, including installations
for use in residential households (including trailer lotsl
or other charges, even though such charges may be
to the actual consumer by utilities who are required
separately stated.
to pay the gross receipts tax imposed by Section 203.01,
(38) The charge made by a contractor for the
Florida Statutes. Furthermore, such electric power or
and subsequent removal of forms furnishing, installation
energy became exempt on July 1, 1974 even though
shape concrete on and related equipment used to hold and
to the landlord (master-metered metered and billed direct
as floor job and for the construction of items such
provided, however, that if any part of the utility or fuel is
slabs, joists, lintels, beams
and columns is a charge for
used for a non-exempt purpose,
the entire sale is taxable.
rather than a rental of tangible personal property
Landlords shall provide separate meters for non-exempt
and is exempt. The contractor is liable for
tax on his cost
consumption of electric power
and energy. This exemption
of all equipment so used.
to electric power or energy sold to
shall also apply
or (39) When a contractor sells equipment
residents when separately metered and billed direct to
exempt as an isolated or materials, he may sell it tax
them. Electric power or energy used in residential model
occasional sale only when he is
engaged in the not
homes or common areas of apartments, cooperatives
business of selling tangible personal property of a similar
condominiums is exempt provided that none of the
electric power or energy is used in residential model homes
act as contractors and pay (40) Well drillers should
which are used as sales offices or for other non-exempt
their suppliers on all pumps, tanks and similar tax to
and motels cater primarily to transient
purposes. Hotels
them in performance of contracts. by
items used
guests and are not considered to be residential
the equipment in their contracts, they itemize be
households. Therefore,
this exemption shall not apply to
to collect and remit the tax the same as any other
electric power or energy sold for use in hotels and motels.
(21 Any excise or similar taxes levied by the federal
to (41) A contractor or subcontractor is construed
any political subdivision of the State of
on all be improving real property and owes the tax
or municipality upon the purchase of electric
he uses in fulfilling the and supplies that
or energy when such tax is collected by the seller
walloW-wall contract when he furnishes and installs
the purchaser shall be excluded from the price of
carpeting pursuant to a lump sum, cost plus, fixed fee, or
the sales or use tax thereon
such services when computing
guaranteed price contract when:
and only the net sales price shall be taxable.
There is no retained title provision in the (a)
(31 All fuels used by public or private utilities,
including municipal corporations
and rural cooperative
The carpeting is placed over unfinished or (b)
associations in
the generation of electric power or energy
unserviceable flooring; and
for sale are exempt.
floor by nails, (c) The carpeting is affixed to tbe
(41 When an electric utility has deducted from its
and becomes the finished or in some other manner
a municipality, as
and paid sales tax collections
authorized under section 166.231(31, Florida Statutes, an
for sale
procure dealers'
Supp. No. 124
the performance of such contracts; or they may charge the
customer tax on 60% of the contract price to cover the
Sheet metal workers
the materials.
Septic tank; taxable on fabricated cost of 60%
sales price of glass is
(22) cut and sold as a finished product,
of installed price acceptable
the cost of labor is part of the sales price and is taxable.
Sign; when signs become a part of real property
the article
Installation labor charges are exempt only
Steel erecting
Steel sash part of realty.
becomes a Roadside billboards and bulletins erected on
the site where they are to be permenently located and Swimming pool
which rest on foundations or have their own supports
the ground in a permanent manner are
anchored into improvements
as to real property. The fact
Well drilling
(17) Roofing contractors who operate tile plants that the panels may be removable for painting or storm
protection does not change their status.
their own and manufacture tile exclusively for
(24) Large signs fabricated at the job site or
consumption and use in the performance of roofing
partially fabricated in the sign shop and affixed to a
upon the manufactured cost to tax
contracts are subject
the cost of all materials as of such items. This includes as
building in a permanent manner are considered
improvements to real property and are taxable. This
the cost of labor, power, transportation and other well as
top of a
plant expenses.
includes signs wherein framework is erected on
to which is affixed individual wood, metal, neon
(18)(a) The U.S. Supreme Court has held that where
tax on the full fabricated cost of state imposes a or similar type letters and/or panels, with necessary
must state as to compose a sign. Also property being imported into the state, such
illumination, in such a manner
tax on the completed require all instate dealers to pay
included are signs consisting of individual letters attached
to the side of a building in a permanent fashion and in
fabricated cost on all similar property.
as to constitue a sign. This type often has
such a manner
as those items now being manufactured
background letters painted on the building and neon
the or produced by sheet metal workers are being taxed on
full manufactured or fabricated cost when imported into tubing behind and on the face of the letters. A dealer who
constructs such signs for others on a lump sum basis or
of Florida, sheet metal workers in Florida are the State
who uses them in his own advertising business is the
tax on the total fabricated or to pay
ultimate consumer of materials and supplies used in the
manufactured cost of the finished product used by them in
performance of contracts for the improvement of the constructin thereof and shall pay tax on their
manufacturer cost.
(25) Signs or lettering on walls, floors, doors and
as well as the This includes the cost of all materials,
to real property
windows of buildings are improvements
cost of labor, power, transportation and other plant
and dealers who do this type work are the ultimate
consumers of materials and supplies so used and shall pay
is collectible on the full selling price of (b) Sales tax
following manufactured items: the tax on the cost thereof.
(26) The charge made by a sign company for
the type signs advertisements appearing on any of
to in paragraphs (23), (24) and (25) is exempt.
(27) Signs fabricated prior to reaching the job site,
not become part of realty, are tangible personal
which do
property and are fully taxable. The sale or rental of such
signs and the installation charges therefor, are fully
Kitchen equipment
taxable as a sale or rental of tangible personal property.
(28) All other types of signs, whether hand painted,
Meter boxes
printed or electric, are tangible personal property and are
Shutters at their selling price. Installation charges are
(29) A contract set up as a lease agreement
the furnishing and installation of a fire
providing for
as sprinkler system whereby the property is designated
v. Reily, 373 Co. Authority: Halliburton Oil Well
tangible personal property during the life of the lease, and
U.S. 64, 83 S. Ct. 1201, 10 L. Ed. 2d 202. at the moment of expiration of such lease the automatic
tank manufacturer who enters into a (19) A septic
the title thereto is sprinkler system becomes realty and
furnish and install a tank qualified under Rule to the lessee, is considered a contract
automatically vested in
the consumer of the materials he uses in to improve real property. Such contractors should pay as
on the but he must pay tax on all materials used in the construction of such systems. manufacturing the tank,
60% of has been determined that However, if a sprinkler system is installed under the
fabricated product.
a the installed price is a fair taxable basis. This applies to terms of a lease agreement whereby it remains tangible
new installation which includes a drain field. On drain field
personal property, the lessor should purchase the
is estimated that costs of materials it materials used in construction of the system without
total charge. approximate one·third of the
tax and should collect tax on the rental
payment of
to tax on (20) Septic tank dealers are subject
the installations of such tanks.
dynamite used in
(30) An awning which is sold and attached realty to
Glass dealers who enter into lump sum (21) by the seller loses its identity as tangible personal
to furnish and install window glass in buildings contracts
the installation labor charges are exempt if property and
to their tax may operate under Rule 12A-1.51 and pay
separately stated.
putty and other materials used in suppliers on the glass,
(31) Under Rule 12A-1.51(2)(a), (b) and (c), a
painting or storm

els, with necessary
he letters. A dealer who

pay tax on their
he automatic

 manufacturing the tank,

hereby it remains tangible

 ible personal
Supp. No. 121
to his dealers as a credit on his report to the Department.
(b) When the university purchases such materials,
must maintain
All contractors and subcontractors
the house and then sells it to the sorority or
of all materials used in the performance of
fraternity, the construction materials are purchased by
the improvement of realty, adequate show to
contracts for
such house is built by a
the university and are exempt.
that the appropriate tax has been accrued and remitted by
lump sum, cost plus, fixed fee or guaranteed price
them or paid to their vendors, as the case may be.
the contractor is liable for the tax.
on bona fide sales of tangible personal (4) Tax
(11) When a road contractor secures the rock, shell,
to contractors who 1, 1968
property made prior to April
dirt and similar materials he uses in road construction
make improvements
real property under contracts to
pit or other location he owns or
work from a quarry,
1, 1968 was at the which became 'binding prior to April
leases, he is
the ultimate consumer of such materials and
1968 amendments. However, where rate of 3% before the
tax thereon. The basis upon which the
is liable for use
billings for tangible personal property sold and
contractor shall remit the tax is the fair retail market
it shall be 1968,
such contractors occur after April to
value determined by establishing either the price he would
not bona fide sales made that such sales were
to pay for on it the open market or the price he would
to April 1, 1968. Such deliveries and billings on and
it to other contractors or users.
regularly charge he sold
refund taxable 4%, subject at to the
after April 1968 1,
authorized in Rule 12A-1.14(7l(a).
(12) In lieu of the method described in paragraph
is construed to allow the The legislative intent
above, for determining the taxable basis on rock,
contractor to recover by refund any additional tax
shell, fill
dirt and similar materials a contractor uses in
the not have required to be paid which
road construction work,
the Department of Revenue will
contractor would provided
to pay had the law not been amended;
as the taxable basis the land cost plus all costs of
that no refund or rebate shall be made on any
clearing, excavating and loading, including labor, power,
purchased which, under normal accounting items
blasting, etc.
procedures, represent a capital purchase
by or investment
(13) No tax is applicable when the Department of
Transportation furnishes without charge the borrow
contractor. the
No tax refund shall be allowed on any purchase
materials or
the pits where materials are to be extracted
to be used in the performance of any subcontract,
for use on a road contract.
or renegotiation of any contract for the
(14) Borrow materials purchased on a cubic yard
April 1, 1968. improvement of realty which occurs after
basis are taxable.
(5) Contractors who operate manufacturing plants
(15) Fallout shelters are improvements to realty.
which make items of tangible personal property for their
to The materials are taxable lump sum, coat plus, fixed fee
the performance of contracts
own consumption and use in
or guaranteed price contracts.
construction or improvement of real property are the
(a) Where a unit is sold as a retail transaction, tax is
upon the manufactured cost of such items. to tax
to be paid by the purchaser to the dealer. In such cases,
the cost of all materials as well as the cost of
This includes
installation labor is exempt if separately stated.
expenses. and other plant labor, power, transportation
the exempt items in survival kits can be
(6) Tangible personal property purchased by
as to the selling price, they are
accurately separated
to be incorporated into jobs for religious, contractors
exempt otherwise, the total selling price of the kit is
or charitable institutions is taxable.
a contractor of (7) No tax is due on purchases by
(16) Materials purchased for use in the performance
tangible personal property under a contract with the
of lump sum, cost plus, fixed fee or guaranteed price
to all federal government in which is provided it that title
contracts for
the improvement of real property are
by the contractor, and paid for by the
property purchased
to all contractors, including but not limited to the
as a direct item of federal government to the contractor
Rule 12A-1.43):
following contractors - (Caution:
cost, shall
pass to and vest in the federal government
Block and brick masons
upon delivery of such property vendor. by the
Burglar and fire alarm system
paragraph (41) of this rule)
Services Procurement Regulation-Contract Clauses and
Cement workers
Solicitation Provision 7-203.21)
(8) Subdivision owners and developers are subject
the to tax on their purchases of materials for use in
construction of streets, roadways, water distribution
Elevator and escalator
similar property which they and
systems, sewers
to a municipality or other subsequently transfer
governmental unit. These transfers are not donations of
tangible pe:sonal property nor are
the purchases made by
Heating, ventilating and air conditioning
a governmental unit.
a municipality or other governmental unit
Iron workers
distribution pipes and installs water mains and
for a property owner, including a subdivision developer,
arrangement whereby the municipality retains under an
ownership, possession
the mains and pipes, and control of
Lawn and fire prevention sprinkler system
recovers all or part of their cost from the property but
Lot and grading
clearing paragraph
collection of an installation charge, the owner through
(42) of this rule)
such installation charge
tantamount to an assessment
Paper hanging
for benefits is
taxable. materials for a sorority
or (lO)(a) Construction
fraternity house are taxable when purchased by the
and dock building
the university where it sorority or fraternity, even though
is located lends monies for such materials.
Supp. No. 121
out in practice. A horse is sold in a claiming race for
for repair, alteration, improvement and construction of
$5,000 and later is sold in a claiming race for $6,000. The
real property or for a combination of work on both
the rate of 4% of tax would be collected on the first sale at
and personal property must be determined for the purpose
second sale at the rate of 4% of $1,000, $5,000 and on the
of ascertaining whether
the receipts from sales made to or
the difference only. This track would forward a detailed
by them are taxable.
next to the next track sales to the
list showing these sales
(2) Such contractors may include, among others,
same racing season, track. At another track, during the
building, electrical, plumbing, heating, painting,
at a claiming race and the same horse is sold for $6,000
decorating, ventilating, paper hanging, sheet metal,
No then at still another claiming race he is sold for $7,000.
bridge, road, landscape or roofing contractors and they
tax tax would be collected on the latter $6,000 because
may use one of the following methods in arriving at the
that amount during the had already been collected on
total contract price:
on the $7,000 sale, tax would be due current season; but
(a) Contracts in which the contractor or
additional $1,000. the
subcontractor agrees to furnish materials and supplies
(5) The sale of livestock for breeding purposes is
and necessary services for a lump sum;
(bl Contracts in which the contractor or
The sale of chinchillas for breeding purposes or (6)
subcontractor agrees furnish to the materials and supplies
future processing of their furs is exempt. The sale the
and necessary services on a cost plus
or fixed fee basis;
of chinchillas for any other purposes is taxable.
(cl Contracts in which the contractor or
(7)(a) The sale of pets, such as dogs, cats, parakeets,
subcontractor agrees to furnish materials and supplies
canaries, monkeys, etc., is taxable.
and necessary services with an upset or guaranteed price
(b) The sale or rental of guide dogs for the blind,
which may not be exceeded; and
"seeing-eye dogs," is exempt. to as
commonly referred
(dl Contracts in which the contractor or
(See Rule 12A-1.23.).
subcontractor repairs, alters, improves or constructs real
Authority 212.17(6), 212.18(2) FS. Law Implemented Specific
and wherein he agrees to sell specifically
212.07(5)(6)(7)(8), 212.08(7)(h), 212.082 FS. Ch. 75-65, Laws of Florida.
and itemized materials and supplies at an
10-7-68, 6·16·72, Amended 9·28·78. History-Revised
agreed price or
at the regular retail price and to complete
12A-1.50 Food for Animals.
the work either for an additional agreed price or on the
Feeds for raising poultry and livestock on farms (1)
basis of time consumed.
and for feeding dairy cattle are exempt. Effective June 26,
When a contractor or subcontractor uses materials
1978, feed for all horses, whether used on a farm or
and supplies in fulfilling either a lump sum, cost plus,
otherwise, is exempt. This exemption shall
be allowed, not
fixed fee, guaranteed price of any kind of contract except
however, unless
the seller a the purchaser furnishes
one falling in class
(dl above, he becomes the ultimate
item to be exempted is to be stating that the
consumer thereof. The person or dealer who sells such
used exclusively for one of these purposes. The sale of
materials and supplies to such contractor or
food for guide dogs, commonly known as "seeing-eye"
subcontractor is making sales at retail and is required to
dogs, is exempt. (See Rule 12A-1.01(23).)
the tax from collect based upon the receipts from such
(2) Feed, including so-called "prescription diets,"
for dogs (except "seeing-eye" dogs), cats, birds, fish,
In cases falling in class (dl above, the contractor or
the advice of by or upon
circus and zoo animals furnished
subcontractor is deemed to be selling tangible personal
Veterinarians, is taxable.
at an agreed retail price and shall collect tax
at stables, (31 Charges for boarding animals
from his purchaser based upon the amount of the receipts
kennels, etc., are exempt.
from such sales, excluding installation charges if
(4) The sale of feed to farmers for feeding breeding
or separately stated. A dealer selling to such contractor
and their colts or calves is exempt.
subcontractor must obtain a resale certificate in lieu of
(5) In certain instances, horses not belonging to the
farms are "boarded." Feed and other items purchased for
Contractors, manufacturers
or dealers who sell and
sales and the
brood mares and their colts are exempt from
install items of tangible personal property enumerated in
are use tax regardless of whether owned by the farms or
must collect tax on the full selling price,
Rule 12A-1.16
including any installation
or other charges, even though
Regardless of ownership,
purchase of feed for the
such charges may be separately stated.
or training is the farm for conditioning
horses placed on
a contractor's or subcontractor's business is
that of taking contracts in classes (aI, (b) or (c), he
(6) The breeding and raising of chinchillas is
should not give a resale certificate and should
pay tax on
and the sale of food for considered an agricultural activity
the materials and supplies purchased. any of
these animals is exempt. Their cages and other equipment
business is also
that of taking class (d) contracts or of
are taxable.
selling construction materials or other tangible personal
Specific Authority 212.17(6), 212.18(2) FS. Law Implemented 212.07(6)(8),
at retail, he shall furnish his dealers with a resale
11-7-68, History-Revised 212.08(6),212.082 FS. Ch. 78·411, Laws of Florida.
a buyer gives a
certificate on all purchases for resale.
6·16-72, Amended 10-18·78.
and thereafter consumes some of the
resale certificate
materials and supplies purchased in the performance of
to or by Contractors Who Repair, 12A-l.51 Sales
(aI, (b) or (c), he must include in his
contracts in classes
Alter, Improve and Construct Real Property.
return to the Department of Revenue tax upon the cost
This rule shall govern the taxability of (1)
price of the materials and supplies so used in addition to
use of tangible personal property by or
on retail sales under class (d) contracts. a contractor tax
contractors who purchase or manufacture materials
or subcontractor purchases materials
and supplies
of non public works supplies for use in the performance
without a resale certificate and subsequently sells some
contracts. This rule shall
contractors who not apply to
them at retail or uses them in fulfilling class (d) contracts,
fact that the
perform public works contracts in view of
must collect the tax thereon and report and pay same
those contracts are governed by the provisions of Rule
to the Department of Revenue. In such cases the
by which contractors or
12A-1.94, F.A.C. The method
or subcontractor may take the tax paid by contractor
subcontractors arrive at the total contract price charged
Supp_ No. 102
the tax as such from his customer because the collect
(11) Registered dealers may extend resale
on all materials should be paid by the landscaper
certificates in writing to their suppliers in lieu of tax
the contract. A landscaper who used in fulfilling
items for resale as well as items entitled on
own ornamental nursery stock or who produces his
exemption because of exclusive agricultural use.
obtains stock that he acquired without cost, such as
12) Items entitled to exemption when
plants in the woods, is not liable by digging up wild
purchased for use on a farm include cloth, plastic and
on such stock which he uses in fulfilling for the tax
other similar materials used for shade, mulch and
of contracts. the aforesaid types
protection from frost or insects.
sell (d) Contracts in which the person agrees to
The purchase of nails and material (13)
itemized materials and and specifically described
construct containers to be used one time only in
supplies at an agreed price or at the regular retail
packaging tangible personal property for sale is
work either for an and to complete the
exempt. Nails and material purchased to build or
or on the basis of time additional agreed price
repair sheds, greenhouses and other structures are
to be selling tangible personal consumed is deemed
an agreed property (ornamental nursery stock) at
(14) Topsoil, sand used for rooting purposes,
and shall collect sales tax from his
retail price
moss, compost and manure, but not fill dirt, are
receipts purchaser based upon the amount of the
exempt to a nurseryman when bought for exclusive
sales, excluding installation charges if from such
use in
crop production or when sold directly by the
though applies even
Sales separately stated.
producer. (See paragraph (1) of this rule.) When sold
grown or part of the ornamental nursery stock is
by other than the producer or purchased for other
for no consideration obtained from its natural habitat
than crop production, these items are taxable.
person completing the contract. by the
(15) Nursery stock, plants, shrubs, trees, etc.,
items of (e) Plants, shrubs, trees and other
purchased by one nurseryman from another for stock
tangible personal property that a nurseryman donates
are exempt. Nursery stock purchased for direct resale
to any person or in the course of his business
and sold at retail should be purchased on a resale
due organization shall be taxed at its cost. No tax is
certificate and is taxable when sold to the ultimate
items donated which the nurseryman produces or on
habitat without cost. acquires from its natural
(16) Rentals of plants, shrubs, trees, etc., by
Sales of agricultural products to any person (3)
the producer are taxable.
raw who purchases them for the purpose of acquiring
(17) Flower seeds are taxable except when sold
use or products not for direct consumption but for
commercial nurserymen or by the producer as an
sale in the process of preparing, finishing or for
agricultural product.
agricultural products for the manufacturing such
Authority 212.17(6). 212.18(2) FS. Specific
retail consumer trade is exempt. ultimate
Implemented 212.07(5)(6)(7)(8), 212.08(5) FS.
any (4) A sale of such agricultural products or
H,istory-:-Reyis,e9,10-7-68. 6-16-72. 12-11-74.
when sold by any person other than the part thereof,
marketable or finished product to the producer as a
12A-1.49 Sales of animals.
1) Sales of livestock and poultry to consumers
of general ultimate consumer (except in the form
including food and food products) is by any person other than a producer are taxable.
Marketable products such as For example: However, gross proceeds derived from the sale in this
state of livestock and poultry direct from the farm
such as nursery stock, etc., and finished products
are exempt, provided that such sales are made
taxable. For hides, bones, hooves, feathers, etc., are
directly by the producers. The producers shall be
ornamental nursery stock by the producer, the sale of
entitled to such exemptions although said livestpck so
refer to Paragraph (1) of this Rule.
sold in this state may have been registered with a
compost and manure (5) Topsoil, peat moss,
breeders or registry association prior to such sale and
are exempt as agricultural products when sold by the
producer but are taxable when sold by anyone other although such sale takes place at a livestock show or
race meeting, so long as the sale is made within this
sale of sod and ferns is than the producer. The
state by the original producer.
taxable as ornamental nursery stock.
(2) The sale of a race horse or a racing dog by
sale of fill dirt is taxable. (6) The
tomato, cabbage and other (7) Plants such as its owner is exempt if the owner is also the breeder of
animal, even though he the not reside in this
are exempt. food plants
as (8) Nurserymen are in the same category state. When the owner is not the breeder, such sales
and are entitled to the same exemptions on farmers taxable and he should register as a dealer and
of tangible personal property for use their purchases
collect tax thereon.
exclusively in farming.
(3) The sale of race horses in the State of
bags (9) or
Florida is taxable and the tax is also to be paid on the
Materials, containers, labels, sacks tangible
be used one time only for packaging to
claiming price of any horses which are claimed at any
sale, including property for shipment for
racing meet held in Florida.
to make bags for packaging plants and burlap used
(4) Sales tax should be collected or. the
used cans for potting, are exempt to the commercial
maximum amount for which a horse is sold at a
one time only during the entire racing
claiming race
containers used in (10) Clay pots and plastic
from the opening of the first track in the
season, i.e., fall
growing foliage and other plants are potting and
state in the through the closing of the last track in
and exempt to the commercial nurseryman. Pots
the state in the spring. To avoid duplications, officials
used for this purpose are classified as receptacles
of the various race tracks have agreed to collect tax as
at retail along containers, and when eventually sold required on such sales and to furnish other tracks
with accurate, detailed lists of the sales. The
with the plant, they become a part of the tangible
following example is intended to show how this
the retail property sold and are taxable to
e sale in this
 at a livestock show or

also the breeder of

eeder, such sales

 as a dealer and

furnish other tracks
Supp. No. 102
(a) On all orders taken by a Florida florist and
is exempt. customer's equipment
telegraphed to a second florist in Florida for delivery
of machines, (e) Sales, rentals or repairs
in the state, the sending florist is held liable for the
a radio common equipment, parts or accessories to
communication services carrier for its use in providing
(b) In cases where a Florida florist receives an
by are taxable. This includes parts and materials used
order pursuant to which he gives telegraphic
the repair and installation radio common carriers in
instructions to a second florist located outside
communication equipment. When of their own
Florida for delivery of flowers to a point outside
resale or for exclusive purchasing equipment for
Florida, tax will likewise be owing with respect to the
should furnish its rental, a radio common carrier
total receipts of the sending florist from the customer
paying the tax. supplier a resale certificate in lieu of
who places the order.
set charge that the telephone company (f) The
(c) In cases where Florida florists receive
per month per makes to the radio common carrier
telegraphic instructions from other florists located
unit under the telephone interconnection mobile
either within or outsirie of Florida for delivery of
for local telephone agreement is a recurring charge
flowers, the receiving florist will not be held liable for
radio common carrier and is service furnished to the
tax with respect to any receipts which he may realize
from the transaction. In this instance, if the order
by telephone (g) Recurring charges made
originated in Florida, the tax will be due from and
local companies to radio common carriers for
payable by the Florida florist who first received the
are taxable. telephone services
order and gave telegraphic instructions to the second
(h) Charges for wirelines and control lines,
instruments and which charge includes the use of
(3) All retail sales of cut flowers and potted
not charges taxable as communication equipment, are
plants by florists are taxable.
for services under Section 212.05(5), F.S. Charges
Specific Authority 212.17(6), 212.18(2) FS. Law
to the radio common wirelines and control lines
Implemented 212.06(1) FS. History-Revised 10-7-68,
by the telephone company are exempt from carrier
the tax.
Sale of agricultural products,
by the radio common carrier for (i) The charge
including poultry and livestock.
pocket pager service is exempt. one-way
(1) The sales of agricultural products, poultry
by a telephone company (9) The charge made
and livestock direct from the farm when made
to a customer for a telephone call which originates in
directly by the producers are exempt; provided,
an this state and terminates at a vessel is exempt as
however, that the exemption does not apply to the
by the interstate call when the radio link is provided
sale of ornamental nursery stock. For the purpose of
telephone exchange telephone company's own marine
this rule, livestock means domestic animals kept for
facilities and the telephone company bills its
agricultural purposes. Neither does the tax apply
transaction as a single item. customer for the entire
when such agricultural products are produced by the
(10) The charge that a telephone company
farmer and used by him and members of his family or
its customer for a telephone call which makes to
this state and terminates at a vessel is originates in
employees on his farm.
(2)(a) The term "ornamental nursery stock"
the exempt as an interstate telephone call when (a)
furnished by a radio common carrier and radio link is
applies to all plants, shrubs and trees customarily sold
the telephone the radio common carrier bills
by nurseries for landscaping purposes and includes
(b) the telephone company for its services and
plants, shrubs and trees that may bear edible nuts,
for the entire transaction company bills the customer
fruits and berries provided, however, that such term
as a single item.
shall not include plants, trees or shrubs sold to a
places a (11) When a person in this state
commercial farmer for use on his own farm in
radio common carrier and the a
telephone call
producing a crop for sale.
telephone company makes a charge to its customer
(b) The sale of ornamental nursery stock by
for the telephone call only, the charge is subject to
the prod ucer to anyone for any purpose other than
is tax as an intrastate telephone call. the the call
resale is subject to the 4% tax rate. All sales of
common carrier, any patched to a vessel by the radio
ornamental nursery stock will be presumed to be
carrier makes to its charge that the .radio common
retail sales and subject to the 4% tax unless the seller
and is customer is for radio a communication service
shall have obtained a resale certificate from his
not taxable.
customer in accordance with the provisions contained
12A-1.88. Cross Reference-Rule
in the Florida Department of Revenue Rule 12A-1.38
FS. Law Specific Authority 212.17(6), 212.18(2)
and Rule 12A-1.39 or, in the case of an out-of-state
212.02(2), 212.05(3)(4)(5), 212.06(5)(b), Implemented
dealer, an affidavit in accordance with the provisions
Florida. 212.08(6)(7)(0, FS. Ch. 74-32, Laws of
12-11-74, History-Revised 10-7-68, 1-7-70, 6-16-72,
contained in Rule 12A-1.64(23).
4-10-79. Amended
For example: The sale by the producer of
12A-1.47 Florists.
ornamental nursery stock (regardless of state of
the business of (1) Florists are engaged in
growth or maturity) to a broker, wholesaler or
retail and their selling tangible personal property at
retailer will be regarded as a retail sale and taxable
wreaths, bouquets, potted plants and sales of flowers,
unless the purchaser furnishes the seller with a resale
other such items of tangible personal property are
certificate or affidavit as provided hereinabove.
(c) A landscape contractor who purchases
transactions through (2) Where florists conduct
ornamental nursery stock to fulfill a lump sum, cost
florists' telegraphic delivery association, the a
plus, fixed fee or guaranteed price contract for the
the computation of the following rules will apply in
improvement of realty is construed to be the
the tax, which will be on the entire amount paid by
consumer of such nursery stock and he is liable for
without any deductions whatsoever: customer
the 4% sales tax at the time of purchase. A person
25 who fulfills a contract as above described should not
SuPP. No. 105
(2) The charges to customers or subscribers
Charges. 12A-1.45 Transportation
except residential households, for installation of
seller (1) In those instances where the
telephonic and telegraphic equipment are taxable at
to deliver tangible personal property to contracts
or is obligated under the some designated place
4%. (3) Telephone and telegraph services
to pay transportation charges to some contract
originating within this state and completed outside
place, the transportation services are designated
this state, or originating outside this state and
seller and the taxable selling price rendered to the
this state are exempt. completed within
personal property so transported of the tangible
of this rule for
(8), (9), (10),
amount of the transportation must include the
radio common carriers.)
(4) The charge by the owner of utility or
(2) the seller contracts to sell tangible
transmission poles to others for the privilege of
personal property f.o.b origin, the title to the
attaching wires and other equipment thereto is
to the buyer and the property passes at such point
exempt as a service transaction.
pays the transportation charges, the buyer
(5) Charges for wired television and its
rendered to the buyer transportation services are
installation are taxable, effective October 1, 1971.
not a part of the taxable selling price. and are
The sale or rental of machines, equipment,
the transportation charges are billed However, where
parts and accessories therefor used directly in
documentation is by the seller to the buyer but
furnishing communication services are taxable at 4%;
inadequate to establish the point at which title
provided, however, the sale, use, storage,
shall be passed to the buyer, such charges
consumption, or distribution in this state, whether by
selling price. considered a part of the taxable
the importer, exporter or another person, of any
purchaser of taxable tangible When the
telecommunications satellite or any associated launch
pays delivery or transportation personal property
vehicle, including components of and parts and
thereon direct to the carrier and does not charges
motors for any such satellite or launch vehicle,
same from the amount due the seller, such deduct
imported or caused to be imported into this state for
or transportation charges are exempt. delivery
the purpose of export by means of launching into
A seller may not deduct costs of bringing (4)
space is exempt, and this exemption is not affected
to his place of business, or costs of property
by (1) the destruction in whole or in part of the
customer delivering property from factory to his
satellite or launch vehicle; (2) the failure of a launch
such factory-too(:ustomer transportation costs when
occur or be successful; to the absence of any
by the customer and deducted from seller's paid
transfer of title to or possession of the satellite or
anything in
launch; or launch vehicle after
Specific Authority 212.17(6). 212.18(2) FS. Law
Chapter 212, Florida Statutes, to the contrary.
212.06(1) FS. Implemented 212.02(4). (5).
(7) The sale or rental of Citizens Band or
6-16-72. Amended 7-3-79. History-Revised 10-7-68.
radiotelephone equipment is taxable at the rate of
Telegraph and Other 12A-1.46 Telephone,
Services. Communication
Radio Common Carriers.
messages and long Charges for telegraphic
(a) Radio common carriers are not telephone
calls, beginning and terminating distance telephone
companies and the service provided by them is not
construed to be a telephone service; therefore,
recurring charges to regular in t his state, and
charges made by radio common carriers for their
local telephone services, including subscribers for
services are exempt.
intrastate mobile radiotelephones and charges for
(b) The sale or rental of equipment by a radio
telephone service (WATS), are taxable. wide-area
common carrier to another person is taxable.
that The term "recurring charges" shall not include
(c) The purchase of parts by a radio common
telephone service which portion of local measured
carrier for the repair and maintenance of its own
calls placed, the may vary with the number of
communication equipment is taxable. The radio
the distance called or the time of duration of calls,
common carrier should collect tax on the entire
of a day. A local call made through the use
charge it makes for the repair of communication
is not taxable. coin-operated telephone
equipment belonging to others when any parts or
Notwithstanding the above provisions of this rule,
are required effective March 1, 1972, utilities who materials are used by the repairman that become a
to to pay the gross receipts tax on recurring charges
part of the item repaired.
(d) Charges a radio common carrier makes to
residential households for local telephone service,
long distance telephone calls or telegraphic messages its customer for installation of equipment belonging
beginning and terminating in this state. For to and used by the radio common carrier in providing
of this rule, it will be presumed that the purposes a service are exempt. Charges made by a radio
aforesaid charges for telephone and telegraphic common carrier to customers for installation of
charged to residential households services which are
equipment which belongs to the customer are taxable
paragraphs are exempt. (See
when parts or materials are used; when no parts or
of this rule for radio common carriers.) materials are used, the installation charge of the
man that become a

  f equipment belonging
 ier in providing
 made by a radio
nstallation of
SuPP. No. 10;1.
tax. All merchandise sold through such a cooler at
own personnel, for his own account, as a producer,
104 per bottle or more shall be reported at 5% of
or coproducer of video tapes or motion subproducer,
gross sales.
pictures prepared for showing on screens or through
(9) A bottler may extend his own resale
television, for either theatrical, commercial,
or educational purposes. number in lieu of tax on any purchase of tangible
property for exclusive rental, either
Law Specific Authority 212.17(6), 212.18(2) FS.
FS. History-Revised Implemented 212.06(1)(b), (2)(a)
a flat monthly rental. basis or
Amended 1-19-74. lQ-7-68, 1-7-70, 6-16-72,
instances, the tax must be collected and remitted at
the rate of 4% of the amount received as rental.
Vending and 12A-1.44 Coin Operated
through the cooler shall
Also, all merchandise sold
Amusement Machines.
be taxed at 5% of gross sales.
through vending machines of taxable
any cooler used on a full service basis
(1) Sales sales price
more of ten cents or
items having a
or for exclusive rental and is later sold as a "used"
it becomes fully taxable to the customer
cooler, it.
(2) When amusement machines are placed on
whereby he location by the owner under a contract
When the owner of a soft drink vending
the proceeds and location receives a portion of
machine, who is not the bottler and does not
operator receives a portion, the percentage the
furnish the drinks dispensed through the machine is
income and is machine owner receives is rental
reimbursed by the location operator for the use' of
machine taxable. This tax is to be collected by the
per case basis of
a per drink the machine on
owner from the location owner. Records and
quantity sold through the machine such
use the machine owner for
needles purchased
reimbursement constitutes a rental taxable at' 4%.
such contracts are exempt and repair and under
book matches which Advertising
exempt. replacement parts for the machines are
dispensed with cigarettes through a cigarette
(3) Vending machine and amusement machine
on their purchase machine are taxable
dealer's operators are required to obtain only one
machine operators. The matches are not deemed to
registration for the machines which of
be sold but are considered given away for
However, they shall conspicuously they operate.
advertising purposes. Matches which contain
post on each machine the name and address of the
advertising and which are given away in
of operator and the serial number
over-the-counter sales are taxable on their purchase.
Department of registration certificate. Agents of the
In either event, matches which contain no
seal vending and
authorized Revenue are
be sold and
advertising are deemed
upon which this information is amusement machines
upon their purchase.
clearly posted. not
(13) Operators of vending machines which are
or (4) The purchase of amusement machines
not equipped with tax collecting devices and from
merchandise vending machines is taxable at 4%
which items of taxable merchandise, including soft
unless purchased for exclusive rental.
drinks, are sold individually for 104 will be
to students and (5) Foods and drinks sold
to be remitting sales tax at the rates
considered by law if their
faculty of elementary, junior high and high schools
remittances on the gross
vending machines located in dining rooms, through
of such items do not fall below 5%. This rate
lunchrooms or cafeterias operated on the premises
recognizes the variations resulting from mUltiple
these items of such institutions are exempt. Sales of
is presumed that the selling price of the
sales. vended was adiusted
the through vending machines located elsewhere on
include tax; therefore,
shops, grounds such as in dormitories, corridors and
the vendor should deduct the tax from the gross
at junior colleges taxable. Foods and drinks sold
to arrive at gross sales.
no taxable
of higher learning and institutions
(14) Food and food products and milk and
or how sold. matter where
milk products sold through vending machines are
and television sets placed Radio
at 4.5%.
loca tion under conditions described in Rule
Orange juice is classed as a food
product and
their collections. taxable no on
12A-1.44( 2) are
the 4.5% rate applies where orange juice is sold by
between the division of the proceeds is made
machipes under taxable conditions.
radio equipment owner and the location owner, the
The previously established rate of 5% against
the time of and television sets are taxable at
gross sales continues in effect on coffee, carbonated
beverages and any other items not included in the
purchase. Coin
mechanical rides such operated
above categories.
-in stores for the horses, airplanes, etc., installed
This method of remitting tax is not applicable
within the same entertainment of children, come
to sales made through machines equipped with tax
status as amusement machines covered by tax
collecting devices. An accurate record must be
this rule. (2) of
collected and the exact
of the tax maintained
paragraph A
from his inventory bottler who removes
the State.
amount remitted
a cooler
an outlet on a "fill service to be placed in
(15) The sale through vending machines of ice
he collects a "service charge" on a basis" on which
cream in pints or larger containers and milk in
or a definite monthly charge shall declare per case
be for
larger containers are presumed quarts or
and remit to the Department of Revenue a use tax
home consumption and are exempt.
4% when title to said cooler on such cooler of
Cross Reference-Rules 12A-1.01(19)(b), 12A-1.11(10).
the bottler and the service charge remains with
Specific Authority 212.17(6), 212.18(2), FS. Law
the cooler, making collected covers stocking
Implemented 212.01(6)(g), 212.08(1)(7) (b) FS.
and maintenance. necessary repairs, repainting
History-Revised 10-7-68,6-16-72,1-10-78.
as use parts used in repairing shall be taxed at 4%
SuPP. No. 101
boxes and containers designed and used more than
him, or on the tangible personal property purchased
packaging personal property for one time for
use in the making thereof. for there is a separate
shipment for sale are taxable, including cardboard
charge to his client for the blueprints, it is a sale of
a deposit on the 6-pack and 12-pack lift cartons when
tangible personal property and the architect shall
is required. carton
purchase the blueprints or materials used in the
are a part (21) Pallets for one time use which
making thereof with a resale certificate and collect
of packaging tangible personal property for shipment
the tax thereon from the client.
and sale are exempt.
(8) Any sale by a county officer of photostats
exempt when purchased (22) Ice and salt are
of the public records maintained in any county or
perishable food commodities and by the seller of
municipal office, where such public records are not
the shipping container or package placed directly in
accessible for removal to a commercial dealer for
or intrastate shipment in either interstate
ph'otostating, is not taxable. The charge for
photostating documents and other papers which are
12A-1.29. Cross Reference-Rule
not public records and which can be photostated by a
212.17(6), 212.18(2) FS. Law Specific Authority
dealer engaged
in such represents the sale
10-7-68, Implemented 212.02(3)(b) FS. History-Revised
business is taxable.
of tangible personal property and
(9) The entire selling price of photographic
Sales by photographers, 12A-1.41
film, including any charge for magazines or other
producers, and photostat
ph tofinishers
containers, etc., whether separately stated or not, is
engravers. photoengravers and wood
(1) Photographers, photofinishers and
Cross Reference-Rule 12A-1.01(18)(b).
Authority 212.17(6), 212.18(2) FS. SpeCific
photostat producers are engaged in the sale of
Implemented 212.02(2), 212.08(6)(7)(e) F S.
property. When such persons tangible personal
History-Revised 10-7-68, Amended 12-8-68, 1-17-71,
print pictures and sell films, frames, develop or
Revised 6-16-72, Amended 12-11-74,5-27-75.
completed photographs, photostats, cameras,
12A-1.42 Dry cleaners and laundries ..
are making sales of completed blueprints, etc., they
(1) Persons operating dry cleaning
must collect articles of tangible personal property and
establishments and laundries are not required to
without deduction the tax on the total selling price
collect the tax on the charge they make to the
the cost of the property sold, labor, service, or for
customer for dry cleaning and laundry services. They
other expense whatsoever. any
are purchasers for use or consumption of tangible
(2) When persons covered by this rule retouch,
personal property used or consumed in the rendering
others, the tint or color photographs belonging to
of such services and are required to pay the tax on
charge is taxable. total
their dealers on all such purchases, including soap,
(3) Chemicals used to clean tanks, equipment,
soap powders, naphtha and detergents.
are taxable. Chemicals which are and similar items
(2) Dry cleaners and laundries shall register as
incorporated into and do not become a not
dt:alers and charge tax to the customer on charges for
finished product are taxable when component of the
altering, repaIrIng, dyeing, waterproofing,
purchased by photograph finishers for use in
mothproofing and similar services. Such dealers shall
and printing pictures for sale. developing film
their suppliers with resale certificates and
incorporated into and become a which are
shall not pay tax on the purchase of materials and
of the finished product are exempt when component
supplies used in performing such work.
finishers for use in purchased by photograph
(3) Self-service laundries providing their
developing film and printing pictures for sale. (A
customers the privilege of using washing machines for
and exempt items is current list of such taxable
a fixed charge shall not charge tax on the use of these
Revenue upon request to the Department of
its headquarters at Tallahassee, Florida or any of at
Cross Reference-Rule 12A-1.40.
area offices.) its
Specific Authority 212.17(6), 212.18(2) FS. Law
Implemented 212.02(2) FS. History-Revised 10-7-68,
motion picture film is exempt (4) The rental of
there is an admission charge viewing such when
for by
radio and film. All charges for services rendered
(1) Any person who manufactures, produces,
and talent television stations, including line charges
compounds, processes or fabricates in any manner
radio and television fees are exempt. All charges to
tangible personal property for his own use shall pay a
for license fees and charges for raw and stations
tax upon the cost of the product manufactured,
processed films, video tapes and transcriptions for use
produced, compounded, processed or fabricated
producing radio or television broadcasts are
without any deduction therefrom on account of the
film rentals are taxable. exempt. All other
cost of material used, labor or service costs or
(5) Sitting fees charges by photographers are
are in connection with taxable as a service when they transportation charges notwithstanding the provisions
cases, they are not exempt as a sale. In such of Section 212.02(5), F.S., defining "cost price";
professional services.
provided, however, that the cost of labor to
use in students' (6) The sale of photgraphs for
manufacture, produce, compound, process or
taxable if the purchase and payment are yearbooks is fabricate expendable items of tangible personal
only if made by the student. They are exempt
property which are directly used by such person in
payment is made from school funds. manufacturing, producing, compounding, processing
(7) Blueprints furnished by an' architect as a
or fabricating other tangible personal property for
part of his services at no separate charge are not
sale or his own use is exempt.
(2) Fabrication labor shall nO,t be taxable
pay sales tax taxable to the client. The architeCt must
blueprints, if purchased by on the purchase of the where a person is using his own equipment and his
hstanding the provisions
 "cost price";

f tangible personal

n equipment and his
SUPP. No. 86
shipment for sale are taxable.
and 12A·1.40 Sales of containers, wrapping
(6) The charge a store makes for gift wrapping
products. packing materials and related
the merchandise sells is taxable. it
actually accompanying the product (1) Items
(7) Paper bags furnished free of charge to
buyer or ultimate consumer without sold to the final
customers for use in carrying out their purchases are
the product is impracticable on which delivery of
exempt when purchased by a store.
contents and for account of the character of the
( 8) Egg crates, egg cartons and other containers
no separate charge are exempt. These which there is
used for the purpose of shipping and transporting
canned items include such things as cans in which
eggs to the consumer for final purchase are exempt.
contained, goods, paints and other commodities are
This rule applies to used as well as new containers.
boxes in which jewelry, candy, medicine bottles,
and hats are delivered to customers, suits, dresses (9) Skewers used by butchers and meat shops
are exempt.
ice wrapping paper, paper bags, ice cream cartons and
(10) Price tags which accompany the article
paper discs, cream cones, twine, milk bottle caPs,
sold to the ultimate consumer are exempt. Price tags
meat skewers, etc., crating, packing cases, excelsior,
bulkhead materials and the like when
bail bindings,
which are retained by the merchant are taxable.
connection with the packaging for shipment used in
(11) Coat hangers used on display racks in
where for sale of other tangible personal property
stores are items of store equipment and are taxable.
retailer or ultimate these materials pass to the
Coat hangers and garment covers used for the delivery
with the tangible personal consumer together
of clothing to the customer and for which no extra
containing only directions for use property originally
charge is made are exempt.
(12) Milk cans used by dairies for shipping
the article sold and where it is when it accompanies
matter to the impracticable to affix such printed milk to purchasers are containers used more than one
time for packaging tangible personal property for
article sold.
Whenever tangible personal property is sold (2)
shipment for sale and are fully taxable.
barrels, bottles, boxes, bags, kegs, drums, cartons, in (13) Shipping labels used on packages of
the title to which sacks, cans or other containers, merchandise purchased by customers carrying
instructions such as "Do Not Crush", "This Side Up",
the tangible containers is retained by the seller of
therein and which property contained
"Fragile", etc., and also those used for showing the
customer's name and address are exempt.
be. returned to the seller and are containers ar-e to
(14) Steak markers used to indicate the extent
provide merely a means of intended by the seller to
to which meat is cooked, such as rare, medium, etc.,
tangible personal property while in containing such
are removed as the meat is served. They do not
or conveyed to the of being delivered
become a part of the meal and are taxable under this
purchaser for use or consumption, then a person so
such containers in the conduct of his business is using
for one time
sticks sold to (15) Plastic stir
a purchaser for use or consumption and the sale to
use only and included in the price of the drink are
at retail and is taxable. him is a sale
paper (3) Paper and plastic coated plates,
(16) The sale of containers which are suitable
paper tops for napkins, paper cups, butter chips,
for more than one time use is taxable. Therefore, if a
individual creamers, paper covers for fruit juice
both tax exempt merchandise
sales invoice covering
and frankfurter hamburger glasses, souffle cups,
and reusable containers shows a separate charge for
wooden and plastic spoons and forks holders, straws,
the containers, only the charge for the containers is
a purchaser for use in are exempt when sold to
taxable; otherwise, tax is based on the fair retail value
restaurant, connection with the operation of a
of the containers and should be collected at the time
drugstores, cafeteria or similar business licensed by
of sale.
the the Division of Hotels and Restaurants of
(17) When a separate charge for packaging
Department of Business Regulation. Purchases by
in connection with the shipment of materials used
establishments of the following items are these
machinery and equipment is made by the seller of
chicken taxable: Toothpicks, doilies, placemats,
lessor of such machinery and equipment to his
baskets, burgerbaskets, guest checks, menus, paper
customer, the charge for such packaging materials
chop mats, towels, toilet tissue, toothpick frills,
becomes a part of the selling price or rental charge
baking and serving holders, aluminum foil for
and is taxable.
by restaurants. potatoes and leftover bags furnished
(18) Wax which becomes a part of a milk
Sales of boxes, wrapping paper, twine, tape (4)
carton or similar one time use container that
and similar articles to persons who use such material
accompanies the product sold to the final buyer and
in connection with services rendered and who are not
collect the tax upon the receipts from required to on which no separate charge is made is exempt under
retail and are taxable. To such services are sales at this rule.
wrapping paper and twine to a dry illustrate: Sales of (19) Oil used to line the insides of containers
laundry must be taxed by the seller since cleaner or
in which meat is packed for sale and delivery is
at the dry cleaner or laundry does not make sales
does not purchase the wrapping paper and retail and
has been determined that cardboard
for twine for resale but
6-pack and 12-pack lift cartons used generally by
consumption. used
more than (5) Containers, sacks or bags
beverage bottlers and breweries are containers
packaging tangible personal property for one time for
intended for one time use and are exempt. Cartons,
and meat shops

sed more than one

packages of
mers carrying
ade is exempt under

des of containers
SuPP. N!) • 86
Declaration of Exempt Facility
Consent Fixing Period of Limitation
of Delinquent Warrant for Collection
Execution for Collection of Delinquent Tax
Instructions for Levy
and Release of Tax Lien
Claim in· Bankruptcy (91-1 Proof of
Rent Tax Bond (92-1 Sales, Use and/or
Sales, Use and/or Rent Tax Bond by Lessor
Schedule of Tax Credits Claimed on Bad Debts
Schedule of Sales or Use Tax Credits Claimed
Schedule of Sales or Use Tax Credits Claimed
on Repossessed Motor Vehicles Financed by Seller
Schedule of Sales or Use Tax Credits Claimed on
Repossessed Motor Vehicles - Financed Other
Than Seller
Notice of Seizure of Vehicle and Cargo
Blanket Certificate of Resale
Formal Notice to Pay Delinquent Tax and Post
Formal Notice to Post Bond
Omission of Tax on Sales - Form Letter
Seller of Assessment Against Customer
Form Letter
Penalty and Interest Assessment by Computer
(4 Copy Form)
Money Order or Check
Receipt for
New Sales Tax Registrant Regarding
Bond Provision
Exemption of Boat Sold for Removal Affidavit for
From the State of Florida by the Purchaser
Exemption of Motor Vehicle Sold Affidavit for
for Immediate Use and Registration Outside Florida
Notice of Chapter 120 Rights
212.18(2) FS. Specific Authority
212.17(6), 212.18(2) FS. 120.53(b),
10-7-68,1-7-70, 6-16-72, 9-26-77.
SUPP. No. 101
form may be replaced with the following:
. Purchaser .......................
The undersigned hereby certifies that the
. .........................
property purchased or leased on the attached order is
............................ .
purchased or leased for the following purpose as
checked in the space provided:
........................... . Date
The final paragraph should be omitted.
. *Certificate of Registration No ..........
(3) The following public-use forms and
instructions are employed by the Sales Tax Bureau
Certificate . Exemption No. ............. . of
in its dealings with the public. Coples may be
Resale and Exemption (2) Purchaser's Unit
application to the Department obtained by
Revenue, Division of Administration, Room 104,
of the blanket certificate Carlton Building, Tallahassee, Florida 32304.
first paragraph The
Form Number
Application for Certificate of Registration, Sales
and Use Tax
Application for Certificate of Registration, Consolidated
Tax Schedule Card
used by Photograph Finishers, Taxable
(3-A, Exempt)
Rules and Regulations
and Use Sales
for Consumer Certificate of Exemption
Schedule 1 for Consolidated (Form 8) Sales and Use
Tax Reports
Consolidated Returns
10 Application for Importation
Sales and Use Tax Certificate of Registration
12 Importation Permit
Consumer's Certificate of Exemption
Retail Sales and Use Tax Report (Monthly)
Sales and Use Tax Report (Quarterly)
Sales and Use Tax Cash Bond
Tax Percentage Sales
Multiple Month and Use Tax Report
Application for Refund from the State of Florida
Official Notice of Department of Revenue
Refund of Cash Bond
Sales Tax Delinquent Notice from Data Center
Importation Permit
Use Tax Report
Form Letter to Inactive Accounts
Form Letter to Dealer Requesting Resale Certificates
of Funds from Tax Collector Tax Agent
or for
Pre-numbered (or un-numbered) Receipts Sales
Tax on Motor Vehicles, for use by Tax Collectors
Sales Tax Exemption Affidavit
Use Motor and
Vehicle Sales Vehicle Sales
Certificate of-Motor Tax Exemption
Dealers Sales Tax Statement
Financial Data for Applicants
to Creditor of Delinquent Tax (212.10(3»
Rule 318-1.70 Real Property Rental
Drug List of Taxable Items
Grocery List of Taxable Items
Notice of Informal Conference
Finding of Fact (Used by all areas and L. H. Paul, Jr.)
Notice of Assessment of Tax, Long Form
Notice of Assessment of Tax, Short Form
Revised Notice of Assessment of Tax
Formal Notice to Make Required Returns and Pay
Amount of Tax Due, Short Form
Formal Notice of Demand to Produce Certain Records,
Long Form
Formal Notice of Demand to Produce Certain Records,
Short Form
Debit/Credit Memorandum
Stipulation Agreement
Stipulation Agreement Worksheet
Use Tax Letter Acknowledging Receipt of
SuPP. No. 101
any vendor or agent of the State a certificate. or
sale shall be deemed to be a taxable sale certificate, the
statement in writing for the purpose of evadIng
at retail.
payment of sales tax, in addition to being liable for
every (2) A resale certificate is required from
payment of the sales tax, plus a mandatory penalty
purchases tangible personal property purchaser who
of 100% of the tax, shall alao be liable f?r .fine and
resale. Otherwise the dealer will be or service for
punishment as provided by law for conviction of a
the tax to the required to collect and remit
misdemeanor of the second degree, as provided in
outside Department of Revenue. Purchases for resale
section 775.082, section 775.083, or section 775.084,
of Florida by unregistered, out-of-state the State
12A-1.64(23). by Rule dealers are governed
212.17(6). 212.18(2)
Specific Authority
to accept a resale (3) A dealer shall refuse
212.21(2) 212.02(3)(a). 212.12(14).
certificate, except as provided in Rule 12A-1.64(23),
10.7-68. 6-16-72.
Laws of
the purchaser has and shall collect the tax unless
of registration from the obtained a dealer's certificate
his Department of Revenue and the number of
12A-1,39 Suggested Forms and Forms Used
of registration is stated on the dealer's certificate
Blanket Resale and Exemption
resale certificate.
resale certificate containing the (4) Any
to the effect that a purchase is for resale statement
This is to certify that all real property leased or
the date, purchaser's name, address which contains
property purchased or leased tangible personal
dealer's certificate of registration number and and
(date) from ... , ........ , (name) ............
sufficient compliance with dealer's signature shall be
or was purchased or leased for the following purposes
law only to the extent provided by this rule. Such the
as checked in the space provided:
the property or service was certificate shall show that
( ) Resale or rental as tangible personal
(a) for resale or for incorporation as a purchased
of other tangible personal property to material part
( ) Re-rental as real property. .
manufacturing, assembling, be produced for sale by
To be incorporated as a matenal or part of
( )
or refining, or (b) for some other purpose processing
~o produ~ed
property other tangible personal for
be processmg
is exempt under the law. Certificates issued which
sale by manufacturing, assembling, or
only by a under classification (a) may be given
refining.* .
of purchaser who has obtained a dealer's certificate
( ) Export under the provisions of Rule
and registration from the Department of Revenue,
must the number of this certificate of registration
by a religious, ( ) Use or charitable
on the resale certificate. Certificates issued appear
institution under the provIsIons of Rule
classification (b) should bear the purchaser's under
12A-1.01(4).** .
exemption number when consumer's certificate of
(including peat, topsoil ( ) Use as fertilizers
and manure but not fill dirt), insecticides, fungicides,
weed killers used for application on or
purchases made by (5) In cases where all of the
are a person from a particular dealer are for resale or
in the cultivation of crops, groves, home vegetable
of other to be incorporated as a material or part
and commercial nurseries. .
gardens )
to be produced for sale by tangible personal property
Portable containers used for processIng
assembling, processing or refining, the manufacturing,
farm ( )
of dealer is authorized to take a blanket certificate
use as field and garden seeds, For
purchaser stating that all of the resale from the
stock, seedlings, cuttings or other propagative
by such person for a definite period purchases made
material for growing on or growing stock.
for either of the will be purchased from the dealer
cloth, plastic or similar ( ) Use as used
purposes, provided each subsequent above mentioned
for shade, mulch, protection from frost or insects on
certificate of registration number order contains the
a farm. ( ) Use as insecticides
the purchaser. of
and fungicides, InC u ng
religious, (6) Any chartered nonprofit
disinfectants used in dairy barns or on poultry farms
this charitable or educational institution located in
for the purpose of protecting cows or poultry or used
and desiring to qualify for exemption must state,
on animals.
directly ) Self-propelled
of Revenue a consumer's obtain from the Department
and power drawn farm
of exemption. An exemption certificate, in certificate
equipment, when purchased by a farmer for use
12A-1.39, Rule accordance must be presented with
exclusively on a farm owned, leased or sharecropped
dealer when any purchases by the purchaser to the
by him and is taxable at 3%.
use in carrying on the work of the are made for
Note: All other farm equipment is taxable at
the certificate is obtained by the institution. Unless
12A-l:87. exempt under Rule 4% unless specifically
at the time of sale, the applicable tax shall be dealer
( ) Incorporation into or use by vehicles
by a governmental agency as common
exemption may (7) A consumer's certificate of
carriers to transport or move either passengers or
property, used on the purchase of tangible personal
property across state lines and is subject to proration
the and may not be applied to contracts for
12A-1.64. the provisions of Rule under
of real property. construction or improvement
( ) Use as nets by commercial fisheries and is
(8) Civic, commercial, cooperative, fraternal
exempt under the provisions of Rule 12A-1.01(8).
for and social organizations do not qualify
( ) Feeds for raising poultry and livestock on
farms and for feeding dairy cows.
Suggested form for purchaser's resale and
This certificate is to continue in force until
12A-1.39. is found in Rule exemption certificate
revoked by written notice to the supplier and the
who fraudulently issues to (10) Any person
Department of Revenue.
Supp. No.
property and is
not exempt as an inconsequential element
a house mover acquires a building and moves
of a service transaction.
it onto a lot owned by the mover and later sells the
212.17(6). 212.18(2)
Specific Authority
lot together, the sale is exempt because this building and
10-7-68, 6-16-72,
FS. History-Revised
212.05(1), 212.06(10)
constitutes a sale of realty. not engaged in buying and
an individual
selling such tangible personal property acquires a house
not engaged in such business, the 12A-l.38 Resale and Exemption Certificates.
from another who is
is the specific legislative intent that each
transaction is exempt as an isolated or occasional sale.
and every sale, admission, use, storage, consumption
relocate such to and or Where a house mover contracts move
to purchaser's lot, all materials, supplies,
rental is taxable under Chapter 212, F.S., unless such
machinery or equipment used in performing this service
sale, admission, use, storage, consumption or rental
is specifically exempt. The exempt
status of the
mover·contractor. are taxable to the
(e) Any temporary conveyance of title or ownership
must be established by the dealer. Unless
or other device designed
the to evade the application of the dealer shall have taken from the purchaser a
proper tax sales not prevent the imposition of the to the effect that the property or service
was purchased for resale
and bearing the name and
sales tax. When an architect or engineer furnishes his
address of the purchaser and the' numl,ler of his
dealer's certificate of registration
or client or customer with a scale, working or other model,
the number of his consumer's exempttion
total amount he charges his customer therefor is the
sale of tangible personal the
taxable. This constitutes
Supp. No. 124
12A-1.36 Furniture and Storage Warehousemen.
(7) Manufacturers, processors, refiners and miners
Warehousemen customarily engaged in the (1)
the business of producing and wholesalers engaged in
business of moving, storing, packing and shipping
distributing tangible personal property who sell primarily
tangible personal property belonging to other persons are
other than at retail are not deemed to be making
the gross proceeds derived performing services and
or isolated sales and must collect and remit tax
therefrom are exempt. Crating, boxing, packaging
when they sell such tangible personal property to
warehousemen in the packing materials used by
purchasers for use or consumption, notwithstanding that
such services are purchased for use or performance of
sales at retail may comprise a small fraction of their total
and are taxable and the seller of such
warehousemen shall collect and remit tax on to
(8) The retail of tangible personal property may
qualify for exemption
as an isolated sale.
such sales.
(2) Sales by warehousemen of second hand
(9) The sale of second hand goods in a second hand
furniture or other tangible personal property to which
store is the sale of tangible personal property at retail and
they have acquired title in cases where they hold
is taxable.
to the public as being engaged in the out
(10) All sales made by nonprofit corporations, other
at business of selling such property, are taxable. Sales
than churches, organized for the purpose of conducting a
the auction made by warehousemen in order to satisfy
second hand store, regardless of who gets the profits, are
on account of moving,
warehousemen's lien for
storing or other service charge are deemed occasional
(11) Auction sales made by the P. T .A. as part of the
school program to raise money for school purposes are
sales and are exempt.
by warehousemen for use as (3) Pallets purchased
occasional or isolated sales and are exempt.
of this rule are taxable. outlined in paragraph (1)
(12) (a) The sale, by a dealer, of cancelled stamps as
collector's item is taxable. Rare, uncancelled stamps sold
Implemented 212.02(2)(9) FS.
Specific Authority 212.17(6). 212.18(2) FS.
10-7-68. 6-16-72. History-Revised
by dealers are also taxable.
(b) The sale, by a dealer, of gold and silver bullion is
and Isolated Sales. 12A-1.37 Occassional
to be a sale of tangible personal property and is
(1)(a) Occasional and isolated sales made by a
subject to sales tax.
out as engaged in the
person who does not hold himself
(c) The sale, by a dealer, of coins of the realm is
business of selling tangible personal property are exempt.
to be a sale of money (legal tender) and is not
However, this exemption does
not apply to sales of
subject to sales tax.
motor vehicles in this state of a class or boats and
(13) When a road contractor purchases a piece of
be registered, licensed, titled or type which is required to
equipment and pays the tax thereon and subsequently
States by the United documented in this state, or
sells it,
the sale of such equipment is an isolated sale and is
those persons who hold Government, or to sales made by
exempt any rental of such equipment is taxable.
engaged in a retail business, out as
(14) The sale of damaged or rejected freight by a
the fact that their sales may be few and
common carrier is exempt as an occasional and isolated
sale unless such common carrier
has regular and periodic
(b) Mopeds are not considered motor vehicles as
sales through salvage stores, such sales being made
defined in Section 320.01, Florida Statutes; therefore,
to the pUblic, in which case the sales are taxable at
or isolated sales of such are not taxable.
example, sales by a person of his household (2) For
(15) The sale of new or used rails by a railroad is
or by a farmer of his farm machinery or
and does not qualify for exemption as an isolated
or by a grocery store of its fixtures are exempt equipment,
or occasional sale.
because such persons are
the business of not engaged in
(16) Occasional or isolated sales of used boats that
selling tangible personal property of a similar type. An
are not required to be documented, registered, licensed or
office equipment dealer, a furniture
electrical appliance or
state are exempt. This exemption is not
titled in this
dealer cannot make
exempt, occasional or isolated sale an
when the sale is made for the owner by a broker,
when he sells his own furniture, fixtures
equipment and
but If broker is to be thus relieved of responsibility for
the tax,
the commodity definite similarity between
because of
a position to establish:
must be he
the the
he handles
equipment which he sells. and
(a) That he did not himself acquire ownership of the
The sale of office equipment, furniture and (3)
boat, either through transfer his name by bill sale or
to to of of
sale of a business by its fixtures, etc., included in the
by payment to the owner prior consummation sale
owner who is not engaged in the business of selling such
and delivery
to the customer;
office equipment, furniture
and fixtures, is exempt as an
(b) That the transaction was on a strictly brokerage
isolated sale.
or commission basis;
(4) The exemption provided on isolated sales is not
(c) That the owner was in no way engaged in the
a broker or an forfeited when the sale is made by
business of selling boats.
auctioneer for a disclosed owner.
(17) House wreckers and movers who sell tangible
The sale by a governmental agency of surplus (5)
or conduct other transactions are required to
government property is exempt isolated sale. an
register as dealers and collect tax where applicable as
(6) Sales made by officers of a court pursuant to
as occasional and isolated sales, court orders are exempt
(a) Sales of lumber, timber, brick, plumbing fixtures
the the exception of sales made in connection with
any other tangible personal property to a user or
liquidation or the conduct of a regular established place of
consumer are taxable.
business, aircraft and motor vehicles in this
of a state
(b) An assembled dwelling or other structure
be registered, licensed, or type which is required to
acquired by a house mover and sold as an entity to an
documented in this state or by the United States or
individual to be placed on the individual's own lot or
Government. Examples of such exempt occasional sales
property is taxable. The house becomes tangible personal
sheriffs in foreclosure proceedings and are those made by
its original site.
property when removed from
confiscated property. of
Supp. No. 124
personal property which does not accompany
the product
which may include instructional material, diagrams and
the ultimate consumer. to
layouts, a software package, including pre·punched cards
or programmed tapes, the charge made is construed to be
212.17(6). 212.18(2) FS. Law Implemented 212.02(2). Specific Authority
History-Revised lO·7-68. 6·16·72.
212.03(b) FS.
and is exempt.
for professional services
(61 When a Service Bureau performs a bookkeeping
The Printing of Promissory Notes, 12A·1.30
as keeping a set of records and
service for a client, such
Checks. The printing of promissiory notes, Securities and
the furnishing of financial statements, payrolls, tax
securities, eyidences of debt, evidences of intangible
reports, accounts receivable and accounts payable
rights, checks, bills of exchange
the and drafts is deemed
the charge therefor is for a professional
statements, etc.,
is taxable. printing of tangible personal property and
and is exempt. The various statements furnished
Authority 212.17(6). 212.18(2) FS. Law Implemented 212.02(2) FS. Specific
are construed
to be sales as inconsequential elements for
10'7·68. 6·16·72. History-Revised
Blank key-punch cards and tape
which no separate charges are made. blank magnetic
12A·l.31 The Printing of Lawyers' Briefs and
Accountants' Reports. The printing of lawyers' briefs,
are tangible personal property and are taxable when
accountants' reports or other representations of
by a customer who purcltased use them in
professional services if deemed
the printing of tangible
programming his own computer
or when purchased by a
is taxable. and
personal property
or Service Bureau who uses them in
computer technician
Authority 212.17(6). 212.18(2) FS. Law Implemented 212.02(2) FS. Specific
developing a software package for a customer. The charge
10·7·68. 6·16·72. History-Revised
made for key·punching cards furnished by a customer is a
and is exempt.
service charge
12A·1.32 Computers and Related Systems.
Implemented 212.02(2)(4).
212.17(6). 212.18(2) FS. Specific Authority
212.05(3)(4).212.09(7) FS. History-New 12·11·74. Amended 5-10·77. 6·29-80.
machine (11 Computer "hardware" is defined as the
its components. Computer "software" is the and all of
12A·1.33 Sales of Manuscripts. The sale by the
programming needed
make computers operate. to
owner of a unique manuscript or work of art or of his
The sale to a consumer of a computer and its (21
general property right in and to such manuscript or work
related components is taxable when delivered to a
art, as distinguished from a sale of a special property
customer in this state. The rental of a computer and its
is taxable.
or work of right to reproduce a manuscript
related components, including terminal equipment
Implemented 212.02(2) FS.
212.17(6). 212.18(2) FS. Specific Authority
(hardwarel which is physically located in this state, is
History-Revised 10·7-68. 6·16·72.
12A·1.34 Direct Mail Advertising Matter,
(31 When computers are accessed by customers
Handouts, Throw-aways and Circulars.
to the through terminal devices which are connected
(11 Upon final sales to ultimate consumers of direct
the computer, each customer is in effect using a portion of
mail advertising pieces, circulars, hand-outs, throw·aways
computer. A customer is able to compile programs,
and similar advertising matter, the dealer shall collect the
provide a variety of computations, have computational
sales tax upon the selling price thereof from his purchaser.
data stored out on his terminal and keep
results printed
(21 Advertising pieces, circulars, hand-outs and
computer file for future use. This produces the
similar advertising matter are taxable.
basically the same results as if the customer had
(31 A printer (dealerl who operates a printing plant
processed the same data on his own computer; i.e., the
in which printed matter is manufactured for his own
data into the customer performs the tasks of entering
consumption, or for use in connection with fuHilling
computer and all processing is accomplished under his
contracts, is taxable upon all materials going into
control. The charge for such use of the computer may
manufactured product. Costs of labor, power and other
include, among other things:
such items of
plant expenses incurred with respect
Average amount of computer storage used. (al
tangible personal property are taxable.
the computer. (bl Computations performed by
(41 Although a publication may contain matters of
(cl Time connected to the computer.
and reports of current events, does it not
general interest
The above is sometimes referred
as "Time·Sharing
to to
necessarily constitute a newspaper.
such charges are construed be the rental of Plan" and
Cross Reference-Rules 12A·1.08(2).(3). 12A·1.27(4). 12A·1.29(4).
computer, not service charges, and are taxable when the
Authority 212.17(6). 212.18(2) FS. Law Implemented 212.02(2)(3)(b).
the computer is physically located in this state. When the
212.06(l)(b) FS. History-Revised 10-7-68. 6·16·72.
the rental of the computer is located outside this state,
computer is not taxable.
12A·l.35 Funerals.
(41 The charge which a computer technician makes
(11 Supplies used by funeral homes in the conduct
for a customized software package which includes such
of their businesses are taxable.
or as instructional material, pre·punched cards
(21 When an auto rental corporation rents private
programmed tapes is construed to and
cars, station wagons or other motor vehicles
be a service charge use
exempt. Retail sales of pre-packaged programs for
and funeral homes provide
homes on a monthly charge
with audio/visual equipment or other computer
their own drivers,
the rental is taxable. For long term
programs are fully useable by the equipment, where the
rentals, refer to Rule 12A·1.07(13l(bl.
not customer without modifications and the vendor does
(31 When an auto renting company rents hearses,
a detailed analysis of the customer's perform
limousines or other motor vehicles to funeral homes and
programs, are requirements in selecting or preparing the
the driver, the renting company is performing supplies
sales of tangible personal property. However, as
service and the rental is exempt.
at the customer's request, modifies or the vendor,
(41 The charge for ambulance service is exempt.
a rental company furnishes a motor vehicle
to the customer's
alters a pre-packaged program
charges the customer for a single and
with a driver to another rental concern which in tum
charge is for a customized software the
furnishes the vehicle and driver to a funeral home, the
is exempt as a service transaction. and
charge is for a service and is exempt.
Specific Authority 212.17(6). 212.18(2) FS. Law Implemented 212.08(2) FS.
a (51 When a computer technician surveys
History-Revised 10·7-68. 6·16·72.
customer's needs
as a result makes recommendations and
Supp. No. 121
and for which there is no separate charge are exempt.
12A·l.25 Receipts from Sales of Tangible Personal
Examples of such items are: Boxes, cans, mailing
Operators, Business Property Sold to Building
wrapping paper, wax and plastic bags, twine, wire and
fixtures, supplies, Offices. Furniture and
and shipping tags.
steel band material,
mstruments, and tools, etc., used in
the operation of a
(4) The following items are taxable: Rosin paste,
business establishment and
not bought for resale are
gummed paste, paste labels (except address labels), flash
houses, motels, apartment
taxable. This includes hotels,
bulbs, felt packing, film, zinc, photographic paper,
supplies, photographs, engravings, cuts, mats, .mat
Specific Authority 212.17(6), 212,18(2) FS, Law Implemented 212.02 FS.
art works, typography, chemicals used in
10-7-68, 6·16·72. History-Revised
processing printing and also chemicals used
as cleaning
Tombstones. 12A·l.26 Monuments and
agents or detergents, metals, including additives,
Tombstones are items of tangible personal
blankets, rollers, wire machines
and other packaging
labor used in cutting and marking them and the
and other printing plant production equipment, Inatrix
tax thereon. The may not be excluded in computing the
installation and erection of a tombstone is taxable.
(5) A printer who purchases, fabricates or produces
construction (2) The building of a mausoleum is the
expendable items of tangible personal property such
builder is the consumer of and the
of real property, and
engravings, cuts, mats, art work, typography,
supplies he uses. the Inaterial and
taxable on
photographs, perforating tape, printing plates, etc., for
Cross Reference-Rules 12A·1.16, 12A·1.52.
use in producing newspapers, Inagazines, or periodicals
Specific Authority 212.17(6), 212.18(2) FS. Law Implemented 212.02(2) FS.
for sale
or in processing a customer's engraving or
10·7-68, 6-16·72. History-Revised
printing order but which items themselves do not become
12A·1.27 Sales by Persons Engaged in Printing.
part of the finished product, is
an ingredient or component
Sales to ultimate consumers for printing of
to be the consumer of such items and shall pay
tangible personal property are taxable.
the tax on his cost thereof. When the printer purchases
(2) "Printing of tangible personal property" shall
expendable items, the entire purchase price is
include imprinting and all processes or operations
to the tax. When he produces or fabricates such
connected with
preparation of paper and paper·like the
expendable items himself, his fabrication labor is
the reproduction thereon of characters or
taxable but he shall pay the tax on the cost of the
and the alteration or modification of such designs
materials and supplies that he uses in the production or
substances by finishing and binding. This includes
fabrication thereof. However, if by terms of the sales
mimeographing, multigraphing, etc.
agreement, the printer agrees
to sell such expendable
Upon such final sales, charges for materials and (3)
items to his customer for an amount equal
to or greater
authors, or fabrication of typography,
than his cost of the items and the printer separately bills
art work, photoengravings, electros, mats, alteration,
the tax thereon in
his customer therefore and collects
stereotypes, hand or machine composition, lithographic
to the charge that he makes to the customer' for
plates or negatives, electrotypes, etc., and binding and
the printing order, the printer is not the consumer of such
selling price and the
finishing services shall be included in
tax on his cost of the items sold.
items and is not liable for
tax shall be computed upon such selling price whether the
Auth?rity 212.17(6), 212.18(2) FS. Law Implemented 212.02(3)(c) FS.
not the various charges are separately stated.
HIstory-ReVIsed 10·7·68, 6-16·72, Amended I·HI·74.
a part of the sales not
(4) Uncancelled postage
12A·1.29 Labels and Other Printed Matter Sold to
and is exempt when separately matter
price of printed
itemized on the customer's bill.
(I) Sales of labels or name plates to manufacturers,
Charges for addressing, stamping, sealing, (5)
and the printing
producers or wholesale merchants,
inserting or wrapping in connection with
the operation of
the purpose of the purchaser is to affix the
thereon, where
a direct mail advertising service are taxable.
label or name plates to his own product or container
The charge for additional printing on greeting (6)
the purpose of resale and are exempt. thereof are made for
the customer is and tags furnished to the printer by
(2) Sales of packing inserts, individual folding
and set up boxes and the printing thereon to
The sale by a printer or other supplier of (7)
manufacturers or producers, to accompany their own
quinella, daily double
and other types of mutual tickets to
and to pass to the ultimate
manufactured products
a race track or mutual machine operator is taxable.
consumers upon final sales of
the manufactured products
(8) The sale of admission tickets by a printer or
or described therein shall be deemed made for
other supplier is taxable.
the purpose of resale and are exempt.
specific Authority 212.17(6), 212.18(2) FS. Law Implemented 212.02(2) FS.
(3) Sales of direction sheets, instruction books or
History-Revised 10-7-68, 6-16-72, Amended 5·18-74.
manuals to a Inanufacturer, producer, wholesale or retail
12A·1.28 Sales to Persons Engaged in Printing.
to be supplied with his product at no separate
a printer, including publishers (I) The purchase by
a separate charge is made for such
charge, are exempt.
of newspapers, Inagazines, periodicals, etc., of Inaterials
sheets, books, manuals
or pamphlets, the manufacturer,
printed and supplies which become a component of the
producer, wholesale
or retail merchant shall collect the tax
the tax. Examples of Inatter or resale, are exempt from
from his purchaser.
such items are: paper stock, including newsprint; printer's
(4) Paint color cards are in the same category as
by printers in used
spray powder, which
direction sheets, instruction books or manuals and are
on printed matter.
process of
up the
Photo and news services are exempt. (2)
(5) The sale, use, storage or consumption of all
Items for packaging tangible personal property (3)
tangible advertising Inaterials is taxable. Such tangible
for sale, which actually accompany
the product sold to the
materials shall include displays, display
product is customer without which the delivery of the
contamers, brochures, catalogs, price lists, point of sale
impractical on account of
character of the contents the
advertising and technical manuals or
any tangible
Supp. No. 121
appliances, however, in instances where the customer
of swimming treatment control or as detergents in the
presents a prescription therefor written by a practitioner
pools and is taxable. (normally quaternary ammonium
(d) Algaecide the healing arts licensed by the State of Florida, they
are exempt.
compound) is not considered a germicide in
the treatment
(7) The sale of bridgework and crowns to a dentist
of swimming pools and is taxable.
(e) Salt put in water softeners to regenerate the
by a dental laboratory is exempt. similar items, except
minerals required for softening water is not a purification (8) Disposable pads and
disposable baby diapers, designed for
and used by
the treatment of drinking water and is agent used in
incontinents are exempt,
Implemented 212.08(2) FS.
Specific Authority 212.17(6), 212.18(2) FS.
(f) Flouride when placed in drinking water is
History-Revised 10-7·68, 1·7-70, Amended 1-17·71, Revised 6·16·72,
Amended 6·9-76, 6·26·78.
Breast pumps, heating pads, invalid rings, ice (13)
bags, urinals and related items, nebulizers,
water hot
12A-1.22 Federal Excise Taxes.
bottles, hypodermic needles and hypodermic syringes are
(1) Federal excise taxes imposed upon the retailer
taxable except those items required for a particular
shall be excluded from
the price of tangible personal
condition as prescribed a physician or dentist. by
tax thereon and
property in computing the sales and use
Feminine hygiene products, including but not (14)
only the net sales price shall be taxable.
sanitary panties, sanitary belts, sanitary limited to
tax is (2) The federal manufacturers, excise
napkins and tampons, are exempt.
included in the price upon which sales and use
tax is
computed event though
the federal tax is listed as a
Implemented 212.08(2),
Specific Authority 212.17(6), 212.18(2) FS.
History-Revised 10·7-68, Amended 1·17·71, Revised 6·16·72,
500.032(1) FS.
separate item on the invoice.
Amended 5·27·75, 5·10·77, 6·26·78, 2·26-79, 6·3·80.
(3) Any excise or similar taxes levied by the federal
of the State of
government, any political subdivision
Florida, or municipality, upon
the purchase or sale of
12A-l.21 Prosthetic and Orthopedic Applicances.
telephone or telegraph services or electrical power, when
Prosthetic and orthopedic appliances means any
such tax is collected by the seller from the purchaser, shall
apparatus, instrument, device, or equipment used
be excluded from
the price of such service when
the body, replace or substitute for any missing part of
the sales or use tax thereon, and only the net
to alleviate the malfunction of any part of the body,
sales shall be taxable.
or used
assist any disabled person in leading a normal to
Implemented 212.04,
Specific Authority 212.17(6), 212.18(2) FS.
by facilitating such person's mobility, Such
212.05(5)(8) FS.
History-Revised 10·7-68, 6-16·72.
apparatus, instrument, device, or equipment shall be
12A-1.23 Linen Supply.
according to a list prescribed and approved
by the
(1) Persons engaged in the business of renting
and Rehabilitative Services, which Department of Health
tangible personal property such as coats, caps, aprons,
Department of Revenue from to the
list shall be certified
dresses, towels, linen and articles of a similar nature to
time to time. A list of prosthetic and orthopedic
barber shops, beauty parlors and other establishments or
to the Department of
appliances which have been certified
Revenue by
Department of Health and Rehabilitative the to individuals under an agreement which provides for a
to be rendered in the periodic cleaning
continuous service
the Department of Services may be obtained from
collect the
or laundering of such articles are required
Revenue, Tallahassee, Florida 32304,
tax upon the rentals therefrom. Such items are exempt
The appliances listed below are exempt: (2)
Prosthetic appliances: artificial limbs; artificial (a)
upon purchases when used exclusively for rental
purposes, All other purchases of tangible personal
eyes; dentures; artificial larynx; masectomy pads;
property for use in connection with such rentals are and heart stimulators;
artificial heart valves; pacemakers
iron lungs; portable resuscitators; kidney dialysis units,
Orthopedic appliances: eyeglasses; hearing aids (b)
(2) Diaper service is taxable.
(3) The charge made by a linen supply company for
(including batteries, wires, condensers); elastic supports;
the replacement of towels and similar items lost by a
elastic bandages; rupture belts; abdominal belts; chairs
customer to whom
it has rented them is exempted.
to lift a patient to a semi-standing
especially designed
Implemented 212.02(2),
Specific Authority 212.17(6', 212.18(2) FS.
position; patient safety vests; devices for lifting a patient
History-Revised 10-7-68, 6-16·72.
212.05(3) FS.
into and out of bed, baths, automobiles, etc.; braces to
correct skeletal deformities or injuries; crutch and crutch
12A-1.24 Fabrication of Tangible Personal
tips; tripod canes; adjustable height canes; walkers;
Property for Others.
appliances; urinal bags; catheters; colostomy
The production, fabricating, processing,
suspensories; trusses; wheelchairs,
printing or imprinting of tangible personal property is
The following devices and equipment which are (3)
patient care unique patient aids specifically designed for
(2) The total charge for manufacturing a part in the
are exempt only when sold
shop from stock is fully taxable.
healing arts licensed by the
written by a practitioner of
(3) Material which is cut, threaded, shaped, bent,
the State of Florida: bathroom grab bars; bedside
polished, welded, sheared, punched, drilled, machined or in
commodes; bedside rails; hospital beds; lifts designed for
it which changed its
some way has work performed on
house use
transport persons who cannot or should not to
have been fabricated and is
original state is considered
climb stairs; raised toilet seats; safety toilet frames;
overbed tables; patient chair tables,
(4) Charges for labor, replacement parts, materials
(4) Magnifying glasses do not qualify for exemption
and supplies used by dealers to adjust, apply, alter, install
as eyeglasses and are taxable.
maintain, remodel
or repair tangible personal property
other therapeutic (5) Massage appliances and
to others are full taxable.
appliances are taxable.
Cross Reference-Rules 12A·1.06, 12A·1.43, 12A-l.63.
Shoes, corsets and brassieres are generally (6)
Implemented 212.02(2),
Specific Authority 212.17(6), 212.18(2) FS.
212.06(2)(.) FS.
History-Revised 10·7-68, 6·16-72.
considered as wearing apparel then as orthopedic rather
No. Supp.
the following examples, the full selling price of the product
aids; bunion pads; burn remedies; callous pads; camphor;
is taxable.
cataplasms (except cosmetic); cathartics; cold remedies
to a customer
Example A - An automobile is sold
corn pads; corn remedies; sterile cotton; cotton
for $5,000 with a $500 "factory rebate". The customer
applicators; cough medicines and remedies; creams
pays the dealer $5,000 for the automobile. The buyer in
(except cosmetic); diarrhea remedies, disinfectants,
the manufacturer. turn receives $500 refund directly from
diuretics; douche powders; ear creams; eye drops; eye
The dealer actually received $5,000 for automobile and the
lotions; eye washes; first aid kits; flaxseed; foot remedies
taxable base. this is the
(powders, etc.); fungicides; gargles; gauze (sterile)
A box of soap powder retails for Example B -
glycerine; insulin; jellies (except cosmetic and
the customer applies a "manufacturers's coupon" $1.50,
contraceptive); laxatives; liniments; lip protectors; lotions
purchase of the box of powder. The worth $.50 toward the
(except cosmetic) medicated heat powders; medicated
due on the $1.50 and the full tax dealer would collect $1.00
throat lozenges: mouth washes; mustard; nasal drops;
customer. The manufacturer would redeem sale from the
nasal sprays; ointments (for relief of human ailments);
the dealer for $.50. the coupon from
pain relievers; parasiticides; plasters; rubbing alcholic;
A dealer's discount is a reduction in selling price (4)
salves (except cosmetic and contraceptive); skin
moment of sale or purchase of a product as at the if taken
medications; sleep inducers; sodium chloride tablets;
following examples. illustrated by the
styptic pencils; suppositories (except contraceptive);
Example A - An automobile is sold
to a customer
sweet oils (olive
oil); teething lotions and powders; tonics
for $5,000 with a $500 "dealer's discount". The customer
(except hair and cosmetic); worm remedies.
(3)(a) Medicines sold pursuant to an individual
pays $5,000 less the $500 discount. Tax would be
prescription written
by a practitioner of the healing arts
amount the dealer as this is the computed on a $4,500
licensed by the State of Florida are exempt.
the automobile.
receives for
(b) Vitamins sold pursuant to an individual
Example B - A customer has a coupon issued
prescription written by a practitioner of the healing
dealer which allows $.50 off the sales price of a box of the
soap powder which retails for $1.50. The dealer collects licensed by the State of Florida are exempt. Sales of
nonprescription vitamins are exempt as a food or food
the coupon. The $1.00 from the customer along with
supplement. Cross Reference: Rule 12A·1.01(13)(g) F.A.C.
taxable base
is $1.00 since the redemption of the coupon
(4) Disinfectants used for the sterilization of
dealer does not affect the sales price of the product. by the
glasses, containers, utensils, etc.,
and the purification of
212.17(6), 212.1S(2)
Specific Authority
1()'7-6S, 6·16-72,
FS. History-Revised
air and as deodorants are taxable.
(5) Sales of drugs to or by physicians, dentists and
hospitals in connection with medical treatment are
12A-1.19 Receipts from Sale of Water. The sale of
water delivered
purchaser through pipes or to the
(6) Medical supplies are taxable. "Medical
delivered for irrigation purposes is exempt. conduits or
supplies" shall mean such items as knives, needles,
The sale of drinking water, including waters
that contain
scissors, gold, silver, platinum, impression material, and
state is exempt. or carbonation in their natural
other such items, microscopes, x-ray machines and other
or minerals have been to which carbonation
laboratory apparatus; surgeons' gloves, medical
added are taxable.
thermometers, syringes and hospital beds are classed as
Cross Reference-Rule
medical supplies and are taxable; provided, however, gold,
212.17(6), 212.1S(2)
Specific Authority
and other materials or devices which are
10-7-68, 6-16-72.
temporarily or permanently incorporated into the human
by physicians or dentists shall not constitute
12A-1.20 Drugs, Medicine and Medical Supplies.
medical supplies
and shall be exempt.
Medicine compounded by a pharmaceutical
(7) Oxygen for medical purposes is exempt. Suture
materials are exempt.
in a retail establishment by a pharmacist licensed or
(8) Reducing aids such as Ayds, RDX, Tafon,
individual by the State of Florida according to an
Oragen, Melozets
healing arts by a practitioner of the and similar products generally used for
prescription written
not qualify for exemption as medicines
the State of Florida and common household licensed by
weight control do Special dietary foods covered in Rule
remedies recommended and generally sold for
relief of the
and are taxable.
12A-1.11(35) are exempt.
disorders of the human body, or
pain, ailments, distress
(9) X-ray opaques, also known as opaque drugs and
a list prescribed and approved by the to
radiopaques, such
as the various opaque dyes and barium
Rehabilitative Services and Department of Health
and the
sulphate, when used in connection with medical X-rays for
to Department of Revenue
which shall be certified
treatment of bodies of humans and animals, are exempt.
to time, are exempt.
from time
(10) Sales of germicides are taxable except when
(2) Listed below are various common household
used in connection with
the treatment of drinking water,
remedies recommended
and generally sold for the relief of
swimming pools or sewage, or when used directly upon
human body or disorders of the
pain, ailments, distress
bodies of humans, animals, livestock and poultry
revision from to which are exempt. This list is subject
and a list of items which has been certified to to time
(11) Unsterilized absorbent cotton sold to hospitals
Department the Department of Revenue as exempt by the
and physicians for subsequent sterilization
of Health and Rehabilitative Services may be obtained
(12)(a) Sodium silicate, activated charcoal and
Department of Revenue, Tallahassee, Florida the
similar purification agents used in the treatment of
drinking water are exempt.
Adhesive tape; antacids; anti-asthmatics; anti-
(b) Chlorine is a germicide and is exempt when used
spirits of ammonia; malaris; antiseptics; aromatic
the treatment of drinking water, sewage or swimming
asafedita; astringents (except cosmetics); baby creams;
medicated baby oils; medicated baby powders; medicated
(c) Acids, alkalies and other additives used for PH
bandaging materials; band baby shampoos; bandages and
a are exempt. Sales of
Supp. No. 121
property sold, the cost of materials used, labor or service
nontaxable persons, or refunds
to any taxes paid
or any other expense costs, interest charged, losses
tax in error for which he later purchaser, or pays any
whatsoever. Sales price also includes the consideration for
claims a refund or credit shall keep internal records to
material to
a transaction which requires labor both
support such sales.
alter, remodel, maintain, adjust or repair tangible
(4)(a) When any dealer refunds the tax paid by a
personal property. Trade-ins
or discounts allowed and
of Revenue Department refund such purchaser, the
taken at the time of sale shall not be included within the
application therefor is made in writing within
purview of this subsection.
the state. months from the date of payment of the tax to
The consideration received for labor or services
in clear and The application for refund must state
used in installing tangible personal property sold, and
convincing terms the grounds for refund.
which does not become a part of realty, is taxable even
taxes (b) Any dealer who is entitled to a refund of
though such charge may be separately stated.
in lieu of paid to the Department of Revenue may,
(4) Contractors and manufacturers who furnish and
the Department for a refund, take credit for to
install the following items are considered to be retail
such amount on any subsequent report filed within
required to charge sales tax on the are dealers and
the dealer remitted the tax to months the of date on which
price, including installation and any other charges:
schedules the state. Such credits must be supported by
Carpets, except those that become real
attached to the tax report and if, in the discretion of the
Rule 12A-1.51(41)).
Department, said credit improperly taken, it may be
Drapes, slipcovers, bedspreads, etc.
disallowed by within thirty-six the Department
date on which such credit months of taken by the the
Household appliances
of Rule 12A-1.12 for
(2) and subparagraphs
tax credits on tax credits or refunds on repossessions and
Mail boxes
written off.) bad debts
that become real property Mirrors, except those
the amounts of (5) Adequate records showing
Rule 12A-1.51(42)).
returned merchandise, cancelled sales
Precast clotheline poles
of consumption and subsequently use
purchased for
and television antenna
be the basis for a credit or refund, must
resold which form
maintained by the dealer.
Portable ice machines
Whenever a dealer credits a customer with tax (6)
Stepping stones
tax erroneously collected, on returned merchandise or for
Window air conditioning units
refund such tax to his customer before his claim he must
specific Authority 212.17(6). 212.18(2) FS. Law Implemented 212.02(4) FS.
for credit or refund the be approved. State
History-Revised 10-7-68. 6-16-72.
(7) A taxpayer who is entitled to a refund of taxes
paid to a dealer must secure such refund from the dealer 12A-1.17 Finance and Interest Charges and
Department of Revenue. and not direct from the
Carrying Charges on Installment Sales. The amount paid
purchaser as interest or as a finance charge by any
Specific Authority 212.17(6), 212.18(2) FS. Law Implemented 212.06(6),
212.08(7)(h). 212.082, 212.091. 212.12(6), 212.13(1), 212.17(1)(2)(3)(7), 215.26
taxable unless such interest or finance charge is
History-Revised 10-7-68, Amended 1-17·71, Revised 6·16·72, Amended
stated from the consideration received for the
10-21·76, 9·28-78.
tangible personal property transferred in a retail sale. For
status of 12A-1.15 Industrial Gases. The taxable
example, where articles are sold in a taxable transaction
use by the purchaser. the
industrial gases depends upon
under an installment payment arrangement, retail title
When used as a fuel by dealers who repair, alter
contract purchase money mortgage for a or stated amount
or maintain tangible personal property, gases are taxable
payable in installments at intervals over a period of time,
to the repairman, as an overhead cost
entire amount the taxable. If, on the other hand, a cash
(2) Gases which are immediately dissipated in
selling price is stated and interest and carrying charges
or manufacturing, processing producing tangible personal
are added thereto as separate and distinct itema, only the
taxable. are
property for sale,
cash selling price is taxable.
Gases which are incorporated into a finished (3)
Specific Authority 212.17(6), 212.18(2) FS. Law Implemented 212.02(4),
212.06(6), 212.06(1), 212.07(2), 212.12(10) FS. History-Revised 10-7-68,
manufacturing, processing or producing product by
property for sale, are exempt.
tangible personal
(4) Gases which are sold to governmental agencies
12A-1.18 Trade Cash Discounts.
other exempt institutions are exempt. or
tax The imposed upon the total selling price of
or therapeutic purposes (5) Gases used for medical
tangible personal property sold at retail. Where a dealer
exempt. are
quotes the purchaser a list price with a deduction
Cross Reference-Rule 12A·1.01(1l), 12A·l.20, 12A·1.63.
be computed on
tax is trade discount, the
therefrom for
Specific Authority 212.17(6). 212.18(2) FS. Law Implemented 212.01(3Hc).
the list price less the trade discount. A trade discount is
10-7-68, 6-16-72. FS. History-Revised
an expedient for adjusting list prices and is to be deducted
12A-l.16 Sales, InstaUation Charges.
at the true selling price of the property.
possession "Sale" means any transfer of title or
(2) Trade-ins or discounts allowed and taken at the
or or both, exchange, barter, lease or rental, conditional
time of sale are deducted from the selling price, and the
in any manner or by any means whatsoever of otherwise,
tax is due on the net amount paid at the time of sale.
for a consideration. tangible personal property
granted for payment within a specified period
the total amount paid for (2) "Sales price" means
or upon a specified later date are not deemed discounts at
that tangible personal property, inchtding any services
the time of sale, and may not be deducted from the selling
of the sale, valued.in money, whether paid in are a part
price for purposes of computing
the tax.
amount for which or otherwise, and includes any
(3) A coupon or refund issued directly by the
any to the purchaser by the seller, without
credit is given
manufacturer is not to be construed as a reduction in
of the deduction therefrom on account of the cost
by the dealer. In this case, as illustrated by
selling price
rest Charges and
SuPP. No. 101
10, less 3% collection allowance taken at the time the
entit!ed to a tax refund.
Reference-Rule 12A-1.07(40).
the state) was oriltinally paid to
Authority 212.17(6). 212.18(2) FS. Specific
paid the tax
Bad Debts: A dealer who
Implemented 212.06(1). 212.17(1)(2)(3). 215.26 FS. Ch.
sale of tangible this chapter on the
28-23. 78-59. of Florida. History-Revised 10-7-68.
Laws Revised 6-16-72.
or obtain a personal property may take a credit
Amended 1-17-71. Amended 2-21-77.
unpaid paid by him on the
refund for any
12 balance due on worthless accounts within
the bad debt months following the month in which
for taxes paid in error. 12A-1.13 Credit
charged off for federal income tax has been
dealer pays to his supplier tax on any purchase of
off are any accounts so charged
tangible personal property which is later resold, he
in part paid to the dealer, the thereafter in whole or
may, within 36 months from the date of payment,
first return included in the
shall amount so paid
take the amount so paid as a credit against the tax
paid filed after such collection and the tax
remitted to the Department of Revenue. to be
property for resale
dealer purchases tangible personal
In certain instances, nurserymen and other
and does not pay tax thereon, but consumes the
by the Internal Revenue persons are permitted
property purchased, he required is to include the cost
their income for income Service to report
thereof and pay tax thereon in his report to the
for other business purposes on a cash basis but who,
Department of Revenue.
accrual basis. Under keep their books on an
Specific Authority 212.17(6), 212.18(2) FS. Law
the Department will these particular circumstances,
Implemented 212.05(2), 212.17(1), 215.26 History-Revised
of the Rule met when such consider the requirements
10-7-68, 6-16-72.
write-off bad debts and credit the persons actually
receivable in accordance with individual accounts
principles, provided generally accepted accounting
12A-1.14 Refunds and credits for tax paid on
that the person complies with all other further
returned merchandise and exempt sales.
of this Rule. provisions
(1) All dealers who are covered by the
The sale of repossessed merchandise is (4)
provisions of the sales and use tax law must keep
records of their total sales.
by a common a dealer is reimbursed
(2) When any sale, upon which the tax has
to merchandise on which he has carrier for damage
been paid to the dealer by the purchaser, cancelled is
the dealer is entitled to a refund
previously paid
or the property sold is returned to the dealer, and the
on the amount reimbursed. For example: of such tax
sale price is refunded to the purchaser, the dealer
dealer paid The supplier $500 for merchandise
shall also refund to the purchaser the tax paid by the
Later, he the state.
remitted $20 and
in lieu of a refund of the sale price, the
cover damages
carrier was reimbursed $100 by the
dealer credits such amount on the purchaser's
goods. The dealer is entitled to a refund of $4 the
account, a corresponding credit for sales tax
tax. overpayment the carrier also reimburses the of
previously paid by the customer shall be made.
dealer is not paid, then the
dealer for tax he
(3) Any dealer who makes taxable sales to
SuPP. No. 101
charges the workers a standard prescribed amount per (with or without judicial process), take credit on a
he deducts from the workers' earnings, week which su bsequent return or obtain a refund of that
standard cost being with any excess cost above the portion of the tax that is applicable to the unpaid
balance of the contract. The return or refund shall
paid by the employer, the amount deducted from the
be based On the ratio that the total tax bears to the
is taxable. employees' earnings for food
unpaid balance of the sales price, excluding finance
The sale of meals or prepared food by an
or other non-taxable charges, as reflected in the
employer, including sales where payment is made by
deduction, are taxable. payroll sales contract. Refund or credit must be claimed
soft (33) Ginger ale, carbonated water and within 12 months following the month in which the
property was repossessed.
and drinlt_s purchased by barrooms, cocKtail lounges
and used in concocting similar establishments
for sale are exempt. alcoholic beverages
(b) Tangible personal property (excluding
Marshmallows and crackerjacks are (34)
motor vehicles): When a dealer claims a tax credit On
exempt except when sold from vending machines.
tangible personal property sold by him, he must
(35) Special dietary foods such as Metracal,
complete in detail Form by the
DR-95A (furnished was
fortified milk products such as 900 and
Department) and certify thereon that he the
the food by
seller of the tangible personal property described
Calorie Diet Plan are considered as Law, and
Food, Drug and Cosmetic the Florida
therein; that Florida sales and use tax was remitted to
and Consumer Florida Department of Agriculture
the Florida Department of Revenue and that such
and are exempt. This does not conflict with Services,
repossessed by him. In those instances
reducing products declared taxable in Rule the
the tangible personal property was financed by
a third party, the dealer must show that he
or service charges added (36) Gratuities
repurchased the contract before applying for a tax
dealer for the exclusive patron guest checks by the
credit under this paragraph.
of the employee are not part of the sale and benefit
Motor Vehicles: When a dealer claims a tax
To be exempt from however, the are exempt.
credit on a motor vehicle sold by him, he shall
tax, distributed
service charges must be in gratuities and
complete in detail Form DR-95B (furnished by the
to employees at least every six months with no
Department) and certify thereon that he was the
of the part accruing to the benefit or advantage
seller of the specifically described vehicle; that the
Florida sales and use tax was remitted to the Florida
When any of said other disposition is made
Department of Revenue; that he subsequently
service charges, they are taxable, such as or
repossessed the vehicle; and that he reacquired
a when all or any part of such charges are applied to
thereof and acquired certificate of title
gUaranteed fixed salary as part of that salary and not
thereto after default by the purchaser. Documents,
addition thereto as a bonus or when said charges in
such as copy of reacquired title, shall be maintained
employee offset charges made to the
are applied
by the dealer to support his claim for the tax credit.
for uniforms; or when for hospitalization insurance or
In those instances where the motor vehicle was
such charges are retained by the employer and
financed by third a party, the dealer shall complete in
so-called employee welfare some type of
detail Form DR-95C (furnished by the Department)
and certify thereon that he was the seller of the
(37) Surveys of the operations of so-called
specifically described vehicle; that the Florida sales
concession stands selling food, drinks, tobacco
and use tax was remitted to the Florida Department
that the
of Revenue; that he repurchased the contract; and
products, etc., in drive-in theatres, indicate sales
tax gross sales at these locations should produce
that he received a repossession title on each vehicle
four and one-half percent of at a rate of not less than
from the lender. (Repossession title, as used herein,
remit all the gross taxable sales. Such businesses shall
means a
title acquired by the lien holder-lender from
but in no event shall the tax amount taxes collected
the Division of Motor Vehicles, Department of
gross taxable to less than four and one-half percent of
Highway Safety and Motor Vehciles, and assigned by
proof to the contrary. sales in the absence of
the lender to the dealer.) Documents, such as copy of
when the charge to (38) In fund raising events repossession title and copy of check to repurchase
patron or customer bears no relationship to t!te the contract, shall be maintained by the dealer to support
value of that which is received, such as a $50 actual the claim for tax credit.
(d) The information required on Forms
plate dinner, the tax base shall be the total per
charged by the caterer or restaurateur to the amount DR-95A, 95B, and 95C shall include, but not be
limited to, the following:
sponsoring organization.
1. Customer's name
212.17(6). 212.18(2) FS. Specific Authority
212.02(2). 212.08(l)(7)(b) FS. 78-176. Implemented
2. Description of tangible personal property or
Ch. 6-16-72,
Florida. History-Revised 10-7-68. Laws of
motor vehicle identification
3. Date tax remitted to Department by seller
bad 12A-1.12 Repossessed merchandise and
Amount of tax paid
5. Sales price, less trade-in, less cash
on credit sales, (1) The full amount of tax
6. Sales price, less trade-in, less cash down
of or sales made on any kind
7. Term of contract
installment sales, plan, shall be
at the moment of deferred payment due
8. Amo'unt of each monthly payment,
same manner as a cash sale. the transaction in the
excluding finance charges (item 6 divided by item 7)
9. Amount of sales tax included in each
full on in
paid sales
who A dealer
payment (multiply amount in item monthly by 4%)
the selling price of tangible personal property sold
10. Number of unpaid installments at time of
similar or
title, conditional retain
repossession by seller
contract may, upon repouession of the property
11. Tax credit due (multiply item 9 by item
ess), take credit on a
refund of that
cable to the unpaid
k to repurchase
 the dealer to support

nclude, but not be
No. 101 SUPP.
as a part of a meal, are taxable. items includes a charge for waiters of other services,
the entire transaction is taxable, even though such
the (4) Unopened canned goods, eggs by
charge is separately stated.
pies, whole dozen, milk in original containers, whole
(21) Barbecues, fish frys and similar dinners
if sold cakes, rolls by the dozen and loaves of bread,
are taxable even if the entire proceeds are used for
the in a separate department for consumption off
charitable purposes. Meals sold by churches are
dealer, are exempt. premises of the
its employees (5) Meals sold by a restaurant to
(22) Meals sold by YMCA and YWCA are
are taxable.
(6) Where employers pay certain classes of
(23) Popcorn and pretzels purchased by hotels,
an agreed amount of money per day, their employees
restaurants, etc., and served free at their bars are
the week or month and furnish them meals as part of
contract of employment, such meals are furnished
(24) Athletic organizations are taxable on
to their employment and employees as an incident
meals purchased from caterers and served to their
are exempt.
players without charge. When such organizations
Meals consumed by the owner and his (7)
purchase groceries and prepare meals which they
are exempt.
their players without charge such meals are
to or by social, civic, (8) Meals served or sold
similar organizations are taxable. and
(25) Restaurants have the option of charging
soft drink bar or roadside stand is not (9) A
tax on the selling price of a meal ticket when it is sold
the tax on the sale of pure fruit required to charge
or of collecting the applicable amount of tax on each
if it not is required to and vegetable juices
meal when it is charged against the meal ticket.
the the Division of Hotels and Restaurants of
(26) a clu b or similar organization charges its
of Business Regulation. However if Department
members or guests a greater amount at their luncheon
bottled drinks are sold at the same location, tax
meetings and dinners than it pays the caterer or
on the bottled drinks. be collected
which furnishes the meals, the tax may restaurant
or lunch (10) Except when sold in cafeterias
computed on the charge made by the caterer or
through 12, the sale of pure fruit rooms in grades K
machines juices and vegetable juices through vending
subject to the tax. are
(27) Smoked fish prepared and sold by a
smokehouse for consumption off the premises is
Sales of meals by railroads, pullman car, (11)
or other transportation company steamship, airplane
the state are taxable. diners while within
The charge made by a restaurant for the
transportation (12) Meals furnished by
preparing of meat and poultry furnished by the
their passengers are companies free of charge to
customer for consumption elsewhere is exempt.
taxable to the transportation companies if delivered
meals for members of school
in this state, even to the transportation companies
organizations are paid for out of school funds, the
this state. though they may be consumed outside
person paying for them may give a certificate to the
suppers are exempt. Also exempt (13) Church
person collecting for them stating that the meals are
of prepared meals by nonprofit volunteer is the sale
purchased from school funds for school purposes. This
elderly or indigent organizations to handicapped,
will relieve
the seller of the responsibility of
are delivered as a persons, when such meals
collecting sales tax on the meals.
organization to such charitable function by the
(30) Commercially operated labor camps are
their place of residence. persons at
owned and operated by individuals or groups
of people who house and feed workers on a contract
sold at junior colleges, institutior.s (14) Meals
basis. (a)
and sororities are of higher learning, fraternities
the contract provides for room and board
for such workers, then the room rent and meals are
by school authorities in (15) Lunches sold
both taxable.
and high lunchrooms of elementary, junior high
the contract provides for the rental of
schools are Where such lunchrooms are exempt.
individual houses and the worker buys his own
associations or other operated by parent-teacher
groceries and prepares his own meals, then no tax is
school organizations of a similar character, such sales
due on either.
and are deemed to be sales for school lunch purposes
(c) the workers rent individual houses but
exempt. are
are furnished their meals on a contract basis, no
on meals, if (16) Any federal excise tax
rental tax due is but the meals are taxable.
sales tax purposes separately stated, is excluded for
(31) The same rules apply with respect to
price of the meal alone. and tax is figured on the
public housing quarters as apply to commercially
made by hotels (17) The room service charge
operated labor camps.
taxable. for serving meals in guests' rooms is
(32)(a) In thoses instances where the workers
fees and (18) The total charge for corkage
themselves enter into a camp, having an arrangement
including ice, waters, soda, soft drinks, etc., is setups,
between whereby they appoint one
themselves purchase
worker as cook to and prepare all food
of any (19) and the total
pursuant to instruction from the group and to present
Cover charges a
charge made by restaurant, night club or minimum
the grocery bills to the employer to deduct from the
of business are taxable. similar place
workers' earnings on a pro rata basis, without any
Sandwiches, hor d'oeuvres, canapes and (20)
charge for housing, no rental tax or sales tax on meals
sold by caterers and other similar party tidbits
is due.
are required to be licensed by the businesses which
those cases where a cook may be
and Restaurants of the Department Division of Hotels
selected by the employer and he buys all groceries
the sale of these of Business Regulation are taxable. If
and charges them to the employer and the employer
Supp. No. 123
collect the tax from their customen on account of
be published at stated short It must
the services rendered. They are the ultimate usen or
or weekly). intervals (usually daily
consumen of the tangible penonal property sold to
(b) must not, when successive issues are put
them and used in connection with their service and
a book. together, constitute
imposed upon such sales
the pay
are .required
among (c) It must be intended for circulation
their deal en.
of tangible penonal property
general public. the
212.18(2) AuthOrity 212.17(6).
Implemented 212.05(2), 212.08(7)(e)
entered or qualified to (d) must have been
second class mail matter be admitted and entered as
the county where published. at a post office in
must contain matten of general interest 12A-1.10 Receipts from sales by barber shops
and beauty shops. .
the publication is and reports of current events. If
Barber and beauty shops are not required
matten of specialized interests
primarily devoted
on receipts from their services.
collect to
the consumen
such as legal, mercantile, political, religious or
They are the of the tangible penonal
sporting matten, and it contains in addition thereto
property they use in rendering such services and are
the day, information of current general news of
required to pay the tax on their purchases of all
interest events and news of importance and of current
instruments, materials, supplies, etc.
is entitled to bc classed as a to the general public, it
a beauty shop or barber shop holds a
retail occupational license, it should also be registered
qualify for exemption as a newspaper, a (4) To
under Chapter 212, Florida Statutes, and collect the
not given to the reader must be sold and
any cosmetics and other supplies it may sell. on
charge. So-called-newspapen which are given of
such a shop does not hold a retail occupational
and public relations purposes are
away for advertising
license, it should not be registered for sales tax
(5) Sales of mailing lists are taxable.
FS. Law
212.17(6), 212.18(2) Authority
Publications, irrespective of format, issued (6)
Implemented 212.05(1)(2). 212.08(7)(e) FS.
monthly, bi-monthly or at longer intervals are
History-Revised 10-7-68. 6-16-72.
and are taxable. and not newspapers
(7) Racing forms and race tip sheets are not
12A-l.11 The sale of food, drink and
retail. newspllpen and are taxable when sold at
entertainment by restaurants and other eating places.
(8) Yearbooks, magazines, directories,
(1) Meals, milk and milk products, fruit and
similar pUblications distributed and
bulletins, papers
fruit products, sandwiches. salads, processed meats
educational institutions to the students are by
and seafoods, vegetable juices, ice cream in cones and
when sold books and are exempt
classified as school
small cups served, prepared or sold in or t>y
restaurants, drugstores, lunch counten, cafeterias,
through 12. This applies both to by schools, grades K
hotels or other like places of business, including
and to its the cost of the publication to the school
vending machines,
or by any business or place
student. Such items when sold or to the
required by law to be licensed by the Division of
and institutions of distributed by junior colleges
Hotels and Restaurants of the Department of
higher learning are taxable.
Business Regulation, or soft drinks and foods cooked
Paper tape used on Associated Press and (9)
and prepared by grocery stores on their premises,
other wire service machines for collection and
food sold through vending machines or sold ready for
of news is taxable. dissemination
immediate consumption from push carts, motor
I·'S. Law
212.17(6), 212.181.2) Authority
vehicles or any other form of "chicle are taxable.
c) Implemented 212.08(6), 212.08(7)(b)(
History-Revised 10-7-68, 1-7-70,6-16-72.
used herein shaH mean place of sale.
"Premises" as sandwiches, ice cream in cones
(2) All and
small cups,.popsicles and similar items wherever sold
services rendered by 12A-l.09 Receipts from
are taxable. When ice cream is sold in pints, quarts or
iosect or
gallons for consumption off the premises of the
the business of Persons engaged in
dealer, it is exempt.
pests exterminating insects, rodents and other
(3) Prepared food, including salads, processed
not required to render services. They are
meats and seafood. and bakery products, when sold
Supp. No. 121
(c) When a mobile home bears a motor vehicle tag
repairs and maintenance are performed by any person
is untagged, and has not been assessed as real or
other than the dealer or his employees, the total charge for
property, the sale of the mobile home constitutes the sale the repairs and maintenance, including the charge for
of a motor Vehicle under Section 212.05(1), F.S., whether parts and labor, is taxable at the rate of 4%.
or not the land is sold in conjunction with the mobile (e) The determination whether an expenditure
home. When
the land is sold in conjunction with the sale of constitutes maintenance and repairs on which a tax is to
fair market value of the mobile the be paid but which does not cause a change in the value of
such mobile home,
the aircraft for use tax purposes, or whether an expense
the basis for computing be
time of sale at the
constitutes a reconditioning of the aircraft on which a tax
of the realty is subject to the sales tax due. (The transfer
is not to be paid but which will cause a change in the basis
documentary stamp tax and surtax levied under the
upon which
the use tax is computed, shall be made in
Chapter 201, F.S. See Documentary Stamp Tax Rule
12B-4.13(26).) The
Department of Revenue may require
accordance with generally accepted accounting principles.
mobile home and real that the values assigned to the the Internal Revenue Service as to
The guidelines of
whether the expense is immediately deductible or whether
property are fair and equitable.
Authorized aircraft dealers who purchase (42)
be •
the expense is a capital investment which may
aircraft for resale are exempt from the payment of tax on depreciated shall be used in making such determination.
but shall pay a the purchase price at the time of purchase (f) Notwithstanding the payment by the dealer of
of 4% of 1% of the value of the aircraft each tax
4% of 1% of the value of any aircraft, if the aircraft is
calendar month the aircraft is used by the dealer. that
leased or rented,
the dealer shall collect from the customer
payment of such use tax shall commence in (a) The
and remit to the state the 4% tax which is due on the lease
the month during which the aircraft is first used for any
or rental of the aircraft, and such payments shall not
the dealer for its purpose for which income is received by
diminish or offset any use tax due by the dealer.
Specific Authority 212.17(6). 212.1812) FS. Law Implemented 193.075.
use, including charter, rental, flight training, and
2). 212.03. 212.0511)(3)(4). 212.06(8)(10). 320.015. 320.0815
demonstration where a charge is made.
FS. Ch. 78·74. Laws of Florida. History-Revised 10·7-68. 1·7·70. Amended
A dealer may pay the sales tax on the purchase (b)
1·17·71. Revised 6·16·72. 8·18·73. 12·11·74.6·9·76. Amended 2·21·77. 5·10·77.
of the aircraft in lieu of the monthly use tax.
The value of the aircraft shall be determined by (c)
12A-1.08 Newspapers, Magazines and Periodicals.
the cost of reconditioning, if adding to acquisition cost
(1) Receipts from the sale of newspapers are
value reflected upon the and shall generally be the
exempt. Press clipping services are exempt. Subscriptions
the dealer in accordance with generally accepted books of
to magazines entered as second class mail sold for an
accounting principles.
annual or longer period of time are exempt. Other sales of
Routine maintenance and repairs, including the (d)
magazines and periodicals are taxable.
not materially enhance the replacement of parts, which do
(2) For purposes of this rule, a magazine is
constitute reconditioning of value of the aircraft shall not
a publication, usually paper-backed and
cause a change in the value of the aircraft and shall not
sometimes illustrated, that appears at regular intervals
the aircraft for the purpose of computing the use tax each
and contains stories, articles. etc., by various writers and,
month. Where such routine repairs
maintenance are and
usually, advertisements.
or his employees, tax at the rate the dealer performed by
(3) In order to constitute a newspaper, the
parts used in such routine of 4% shall be paid on the
publication must contain at least the following
repairs and maintenance. However, where such routine
e, including the charge for
the rate of 4%.

hich a tax is to

making such determination.
ment by the dealer of
Supp. No. 121
tax exempt for exclusive rental as tangible personal
(35) Motor Vehicles Sold in Foreign Commerce.
property becomes subject to use
tax if the mobile home
the provisions of Section 212.06(5), F.S., a motor Under
to be used for the purpose for which it was
vehicle dealer
or a licensed export-import dealer registered
and pay to the
purchased. The owner shall accrue
sales and use tax law must obtain and provide the
Department use tax computed at 4% of the fair market
lading from a regularly operated of
ocean bill
value of
the mobile home at the time it is used for any
transportation company engaged in foreign commerce to
purpose other than for exclusive rental as a mobile home
prove export and exemption from Florida tax. (For the
or tangible personal property. (See Paragraph (13) of this
export of aircraft under their own power, see Rule
of 12 months or longer.)
rule for rentals covering periods
(d) Mobile homes which are not affixed to realty
Claimed shipment abroad in privately operated
and travel trailers. motor homes
and recreational vehicles
or vehicles where no bill of lading is issued as proof
are taxed as motor vehicles and the repairs thereof are
of export of specific items cannot be allowed without tax.
taxable under provisions of Rule 12A-1.07. Mobile homes
Such claimed shipment is construed
to be acceptance of
that are not affixed to real property and and which bear no
delivery in Florida by purchaser and is taxable.
tags are construed to be tangible personal
An application for title certificate, license or (36)
property and
the repairs thereof are taxable under
must be registration for a vehicle acquired as a gift
provisions of Rule 12A-1.06. Mobile homes which are
which contains a statement
accompanied by a sworn
to real property are treated as real property for
description of the vehicle, the name and address of the
and use tax purposes and the repair. alteration or
donor and a
title to the vehicle passed statement that
Improvement thereof is governed by Rule 12A-1.51(2).
without any consideration valued in money. whether paid
(e) Any prefabricated or modular housing unit or
no outstanding lien on the that
in money or otherwise. and
portion thereof which is
not manufactured upon a chassis
be tax described is being assumed by applicant. to
an integral part thereof is not a mobile or undercarriage as
Department of Revenue shall exempt. In lieu thereof. the
to realty home or motor vehicle. Any such unit not affixed
the vehicle and assess tax thereon the value of
is subject to the tax as tangible personal property when
applicant assumes outstanding lien only.
sold or repaired. (See Rule 12A-1.06 and 12A-1.l6) When
the amount of such outstanding lien is the basis for the
to realty. the repair. alteration or improvement of
any such unit is governed by provisions of Rule
(37) The charge made by an air taxi (charter to
-1.51 (2).
a passenger to a certain destination (the transport
(f) Repairs. alterations or improvements to mobile
pilot or take possession of the plane) is not
passenger does
?re not affixed to realty constitute repairs.
homes .which
a charge for a service
rather than a rental and is exempt.
to tangible personal property
alterations or Improvements
The purchase of
airplane for such use is taxable at 4%. an
the total charge is taxable at 4%.
(38) A charge for flight instruction. which includes
(g) When a person owns real estate upon which be
supervised solo flights. is exempt. The purchase of
permanently affixes a mobile home. he may request
4%. airplane for this use is taxable at
county property appraiser to assess it as realty. Upon
the The charge for any solo flights made by
issue a
property appraiser assessment as realty. the
student afte! completing his flight course. even though he
the owner to obtain an "RP"
certificate which will entitle
?Iay be loggIng hours for a rating or license. is a rental and
tag or decal from the county tax collector. Any mobile
taxable at 4%. IS
be treated as
tag or decal that bears an "RP"
Mobile homes. campers and boat trailers are (40)(a)
real property when repaired or when sold as a part of the
supplies and other at 4%. Equipment. parts.
property to which it is attached.
mob~e materI~I~ ~sed
by a .home dealer in rebuilding.
(h) Modular homes and any other such units that
refurmshing used mobile homes for and
are. not manufactured upon a chassis or undercarriage as
resale and which become a component
part thereof are
an mtegral part thereof are not motor vehicles. Such units
are tangible personal property unless they are assessed as
(b) The sale or use of mobile homes manufactured
real property by the county property appraiser and Rules
upon a chassis
as an integral part therof or undercarriage
12A-1.06 or 12A-1.51 apply to the sale. construction or
as defined in Section 320.01(2). F.S and which .•
repair thereto.
be licensed as a mobile home by the required to
(41) A mobile home which has been permanently
Department of Highway Safety and Motor Vehicles are
to land and taxed as real property is issued an
a mobile that
"RP" series licensed plate by the appropriate county tax
taxable. Notwithstanding the fact Motor Vehicle License
under the to a license tax
collector. Tax applies to the sale of mobile homes in the
Law • is nevertheless a "rooming house" within the it
following manner:
Sales Tax Law when has a fixed location it meanmg of the
(a) The sale of a mobile home independent of the
the public to be a place where is used or held out to
realty to which is affixed it at the time of sale constitutes
housekeeping hVIng qu?rters. sleeping or
the mobile home from the realty and
a legal severance of
to transient or accommodatIons are supplied for pay
the sale of the mobile home from the realty and the sale of
Rules 12A-1.61(9) and
permanent guests
tenants. or
the mobile home is taxable as the sale of a vehicle under
Section 212.05(1). F.S even though may have .•it an "RP"
The purchase of a mobile home to be used as (c)
license tag or decal affixed thereto at the time of sale.
living accommodations within the purview of Section
(b) When a mobile home is affixed to realty bears
Statutes. or used by the purchaser as an Florida
"RP" license tag or decal and is sold in an
Improvement to real property rented in connection with or
with the sale of the realty as a package deal the
is taxable at the time of the rental of real property
sale of real property transaction constitutes the
purchase even though the mobile home may
tax is due thereon. [Sales in this category are subject
tag or an or have affixed thereto a motor vehicle license
and surtax levied under
documentary stamp to
of as tangible "RP" tag or decal. The rental a mobile home
Documentary Stamp Tax Rule Chapter 201, F.S.
property is taxable. A mobile home purchased
Supp. No. 121
Nonresident Dealer-Buyer:
4% based upon the actual consideration, or if not at
the fair market value of the vehicle. stated, on
a vehicle from a partnership Transfer of title to
Sales Tax No. _______________ _
part of the final dissolution of the the partners as
to one of
License No. ________________ _
partnership is exempt.
to a vehicle is transferred from (28) When the title
Description of each vehicle sold, including make, model,
a an individual, who mayor may not be a stockholder, to
identification number and selling price:
to an individual who
corporation, or from a corporation
mayor may not be a stockholder or from one corporation
to a corporation, or from or from a partnership
to another,
County of )
a corporation
that a to a partnership, it is presumed
the undersigned personally appeared the
consideration flows from
the transferee to the transfer
individual whose name and address is shown below, who
and if no consideration is stated, then shall be presumed it
that he is authorized to execute this document
the fair market value of the vehicle. This is true even to be
the nonresident dealer named above that the vehicle(s)
same the two corporations are owned by the
be transported outside Florida for resale
listed herein
stockholders. The
to bona fide gifts tax does not apply
and for no other purpose; and
that the purchaser is
of this rule for the rule governing such paragraph (36)
licensed and registered as a motor vehicle dealer in the
transfers of title.)
state and at the address shown above.
(29) The transfer of title to a vehicle by a dissolved
to one of its stockholders as part of the
Sworn and subscribed to before me this
stockholder's ratable portion of the assets of the
_____ day of ,19 __ .
not constitute a sale of such vehicle by
corporation does
the dissolved corporatin to the stockholder and such
transfer is exempt.
that any two or (30) Section 608.20, F.S., provides
more Florida corporations may consolidate into a new
the constituent or merge into anyone
corporations. Section 608.22, F.S., provides upon the that,
or merger, the separate effective date of the consolidation
constituent corporations, or all such the
existence of
constituent corporations except
the the one into which
(34) Motor Vehicles Delivered to Purchaser Outside
other constituent corporations were merged, as the case
tax exempt to a
Florida. A motor vehicle may be sold
may be, shall cease
and the constituent corporations shall
the State of
purchaser if delivery is accepted outside
become a single corporation. Therefore,
the transfer of
the following affidavit is executed by the
Florida provided
the constituent corporations to the to a vehicle from
seller and buyer and such affidavit shall be retained by the
by operation of law consolidated or merged corporation is
seller as proof of such transaction under penalties
and is tax and does not constitute a sale of such vehicle
provided under Chapter 212, F.S. for a false affidavit.
No title certificate may be issued by the Motor (31)
Vehicle Division on any motor vehicle taxable in this
sales tax is paid, unless exempt elsewhere in until the 4%
paid on repossessed or refund of tax this rule. For credit
bad debts, see Rule 12A-1.12.
motor vehicles or
or Seller:
Dealer Name
Wholesale - Wholesale sale of vehicles (32) Sales at
________ _
or auctioneers must be covered by to other Florida dealers
_______ _
proper resale certificate as outlined in Rules 12A-1.38 and
________ _
(33) Sale of Vehicle For Resale Outside Florida -
Address _...,...- _____ _
The Department of Revenue has prescribed affidavit
Description of each motor vehicle sold, including make,
form, outlined below,
by execution of which a bona fide
and purchase price:
model, identification number
nonresident vehicle dealer may accept delivery in Florida
State of ________________ _
of Vehicles strictly for resale outside Florida without
County )
this state. This privilege applies only to vehicles to
the undersigned, personally appeared
Before me,
acquired for resale. Acceptance of delivery of any tangible
the individual whose names and addresses are shown
personal property in Florida is taxable unless otherwise
and after being duly sworn certified that they are
law or regulation or covered by prescribed by
the seller and the purchaser of the motor vehicle described
permissive procedure under which
tax does not accrue.
that delivery of the motor vehicle was accepted
and that the motor vehicle listed hereon
outside Florida,
be used in Florida under conditions which not
subject said motor vehicle to the Florida sales or use tax.
Florida Dealer: Date'
___________ _
______________ _
Sales Tax No.
Supp. No. 121
the rate of 4% until the tax reaches 2% of the purchase
(d) The sale of vehicles, including those sold for
price, except rentals of motor vehicles used in furnishing
by an insurance company is taxable unless the
transportation services which qualify for
tax the
purchaser extends
to the insurance company a resale
it application provided for in Section 212.05(6), F.S., as
1, 1971. existed prior to its amendment effective July
(e) All repairs of vehicles, including costs of labor,
to April 1,
Leases of such motor vehicles executed prior
paid for by
an insurance company in settlement of claims
application provided in 1968 which qualify for the tax
arising under
the usual vehicle owner's liability, collision
it existed prior to its
or of
Section 212.05(6), F.S., as 1971 shall be taxed
comprehensive policy are fully taxable. The purchase in at the amendment effective July 1,
a replacement vehicle by an insurance company
the tax reaches 2% of the purchase price. rate of 3% until
settlement of a claim is taxable.
Tax limitation - On leases executed or renewed (b)
(24) When a motor vehicle dealer sells a car to a
rate of 4%, (3% on after April 1, 1968, when tax at the
the junk dealer, who is required to junk dealer,
motor vehicles used in furnishing transportation services
registered dealer, should furnish
the motor vehicle dealer
tax application provided for in the
which qualify for
with a resale certificate as provided in Rule 12A-1.38. In
existed prior to its Section 212.05(6), F.S., as it
the absence of such resale certificate and also when the
1971) on the rental of a motor amendment effective July 1,
motor vehicle dealer sells the car to an unregistered
its purchase price, no 3% of
vehicle to one lessee equals
individual, the sale is taxable
at 4% of the retail value as
tax is due on that particular lease or rental further
the N.A.D.A. book, and in case the car is older
shown in oldest listing in
a long term rental or to
transaction. This rule applies only
than the the N.A.D.A. book, such oldest
lease of one or more motor vehicles between
rental the
presumed to be the fair market value.
listing may
or not company and a specific person corporation and does
(25) An automobile titled and used in this state by
apply to a short term or trip rental contracts.
anyone in the automobile business, including his
to apply, each vehicle
Furthermore, in order for the rule
or family, is taxable at
representatives, agents, employees
must be specifically identified in the lease and the tax
4%. The tax is computed on the usual delivered cost to the
be paid on the rental of each vehicle until the amount must
the dealer realizes a greater amount on the
dealer unless
purchase price. This rule is tax paid equals 3% of the
transaction. Credit allowable for a trade-in to a dealer of
applicable regardless of
number of motor vehicles the
another motor vehicle titled in his name or the in name of
Included in one rental contract.
an agent, an employee, a representative a member of his or
When a motor vehicle under long
lease is term
more than the current N.A.D.A. Blue
family, shall
replaced by a new
begins to or used motor vehicle, the tax
the particular vehicle.
Book value of
accrue again on the rental of that vehicle. The base shall
tags authorized by the first paragraph of
be either
the sales office or the depreciated value of a used
Section 320.13, F.S., shall be valid for use on motor
of the lease. the date motor vehicle as of
by dealers to whom issued while being
vehicles owned
No limitation applies to the rental of self- (c)
operated in connection with such dealers' businesses and
or power drawn farm equipment. propelled
not be valid for use for hire.
or trailer (20) A so-called land and water cruiser
When an automobile is titled in this
state by a
as an automobile that it may be used
constructed so
Florida automobile dealer who furnishes
the Motor
trailer and/or
and which has as a boat in navigable waters
stating the automobile
Vehicle Division with an affidavit
living facilities and equipment usually found in ordinary
to remain on the car lot until sold and will not be used by
mobile homes is taxable
4%. at
the firm or its representative, is it not taxable.
Such a cruiser or trailer used as a boat and never as
automobile which is exclusively used by the
use a motor vehicle or mobile home is subject sales and
dealer for loan to a high school in its driver education and
at the rate of 4%. tax
safety program may be titled in the dealer's name without
payment of tax, provided
that he furnishes the Motor
governmental units and (21) Sales of vehicles by
Vehicle Division with an affidavit to
that effect when
agencies are taxable
at 4%. Inasmuch as governmental
units are not regularly engaged in the business of selling
applying for title.
In all cases set out above, the automobiles are
necessary for such agencies to
not it
taxable when ultimately sold
by the automobile dealer at
must pay the tax on their sales, but the purchaser
when application is made for transfer of title. tax retail.
motor vehicle by a rental car
(26) The following transfers of ownership of
The sale of (22)
a consumer is taxable. The rental car agency agency to
vehicles are exempt from tax, provided that a certificate
shall collect
the Department of and remit the tax to
forth the facts and signed under penalty of setting
Revenue and shall furnish
customer with a receipt the
accompanies the application for title transfer:
to his application for attach therefor which he can
(a) Even trade
certificate of title
as proof that tax has been paid. A rental
(b) Trade down
liable for the collection of sales tax when car agency is not
(c) Order of court in divorce proceedings
must it sells a motor vehicle to a dealer for resale, but
(d) Inheritance
obtain a resale certificate.
(e) Gift when no unpaid balance is assumed.
a vehicle from the (23)(a) The transfer of title to
(f) When title to a vehicle is held in trust for a
the real owner of the vehicle, the transfer of
minor, who is
the insured to an insurance company in conjunction with
settlement of a claim is exempt. title by the trustee to the real owner before or after the
attainment of majority when there is no consideration for
The purchase of parts by an insurance company (b)
such transfer, even though there may be a lien against to repair a vehicle for sale is exempt. the
The use by an insurance company of a vehicle (c)
(27)(a) When the title to a vehicle is transferred
company in conjunction has been transferred to the
from a partnership
to one of the individual partners, or
tax the the settlement of a claim is taxable. The
on the
from one of the individual partners, to a partnership, or
computed upon its fair market value at
to vehicle is
from one partnership to another partnership, is taxable it
insurance company. by the
time title is acquired
Supp. No. 121
vehicle was a used vehicle and was sold by a person who is
not apply to aircraft and boats):
not a not a dealer in such vehicles. When a person who is
(a) When the term of the lease or rental to any
dealer in such vehicles sells a used vehicle of this type,
lessee is for a period of less than 12 months, the purchaser
purchaser upon the total sales tax must be paid by the
the tax. The
shall issue a resale certificate in lieu of paying
price when application is made for transfer of title to the
the tax from his customers on the total
lessor shall collect
equipment which is vehicle unless the value of the extra
rental charged.
necessaries for the operation of the vehicle on the not
(b) When the term of a lease or rental to any lessee
highways is separately stated. When the value of such
or more months, the lessor-owner may
is for a period of 12
extra equipment is separately stated on the customer's
pay the Florida tax on the acquisition of the motor
the to be reasonable, only the value of billing and appears
In such cases, the rental to the initial lessee and
tax. vehicle is subject to the
the renewals thereof to the same lessee are not subject to
(4) Accessories and equipment are taxable at the
the rental tax. Rentals of the same motor vehicle to
vendor, the installation rate of 4%. When installed by the
subsequent lessees by the owner are taxable.
labor is also taxable. (See Rule 12A-1.06 for application of
(c) Subleases of leased motor vehicles are subject to
tax to repairs of vehicles.)
the tax.
maintain, repair, (5) Parts and materials used to
(d) In all cases set out above, the subsequent sale of
and motor rebuild and recondition aircrafts, boats
a motor vehicle by the owner-lessor is taxable except when
vehicles, which are used exclusively for rental purposes
the vehicle is sold for resale.
are exempt where
is charged on the rental of such tax
(14) The purchase of a taxicab is taxable at 4%, but
to the rentals are subject vehicles. Likewise exempt when
no tax is due on the taxicab fare.
tax are polishes, lubrication oils, greases and aviation the
the rental of a motor vehicle leased in
owner- by the
fuel used in their operation when purchased
state and driven into Florida is paid in Florida,
the vehicles. All items above are subject to the lessor of
at 4%. the entire amount of such rental is taxable a
when the owner-lessor of a motor vehicle is not tax
of cash, payments, the Florida credit card is used in lieu
required charge to tax on the rentals of the motor vehicles.
the credit card is liable for the collection
dealer honoring
Parts and materials used by vehicle dealers in (6)
the tax on the rental and remitting it directly to the
repairing, rebuilding and reconditioning vehicles for sale
State. the rental of a motor vehicle leased in Florida and
are exempt.
driven to a destination in another state is paid in such
other state, such rental is exempt from Florida tax.
Lubricating oils and greases, automatic (7)(a)
However, if a motor vehicle is leased in Florida and the
transmission fluids, brake fluids, motor additives, friction
rental is paid in Florida, the rental is taxable even though
proofing oils, solvents, driers and all other lubricants are
the motor vehicle is removed from Florida immediately
total selling price paid by tax is due on the
taxable. The
takes possession thereof. the lessee
purchaser, including any other state and federal the
thereof. part (13) of this Rule for leases of motor vehicles for periods of
charges which are a
12 months or longer.)
(b) The entire lump sum charges made by a service
(16) Contract garbage collection agencies are
station for grease jobs, wheel packs and the like are
considered to be consumers of the equipment they use in
taxable and are payable by the customer to the service
pay tax thereon to performing service contracts and shall
The charge for a plain auto wash job, in which (c) their suppliers.
(17)(a) A rental car agency should charge the 4%
the water but a detergent or water nothing is added to
rental tax to its customers on the total rental charge,
not subject to the tax. When wax, silicones, or
softener, is
including any charge for insurance except for a policy
any other substance is added forms a protective film, that
issued to the customer by a licensed insurance company
charge for the the charge for the entire job, including the
for which a specific charge is made.
tax. wash, is subject to the
(b) Where a "collision damage waiver" fee is paid
All detergents and cleaners purchased by (8)
by a customer (lessee) to the lessor of a vehicle for the
and rental agencies are taxable. Vehicle polishes dealers
claims against the customer for
lessor's waiver of
purchased by such dealers for use in conditioning vehicles
to and the fee is not required as
for sale are exempt. Polishes are exempt when purchased
leased vehicle fee, when separately the the
a condition of lease, the stated,
used the by lessor in conditioning vehicles for rental and
the rental is taxable. when does not constitute rent and not is taxable.
(c) Where a "personal accident insurance" fee is
Lubrication and grease jobs, including motor (9)
by a customer (lessee) to the lessor of a vehicle which
the oils, performed on new and used vehicles being held by
fee covers personal injuries and the fee is not required as a
vehicle dealer for sale are exempt. In instances where the
the fee, when separately stated, condition of the lease,
dealer services his own vehicles,
is due on his cost of tax
does not constitute rent and not is taxable.
the tax due other lubricants so used and all greases and
(18) The rental or lease of an aircraft or a boat or a
thereon shall be remitted with his regular monthly sales
motor vehicle, which is used
or stored in this state shall be
report. tax
The purchase of flares is taxable at the rate of (10) taxable without regard to its prior use or tax paid on
tax where 4%. (See Rule 12A-1.64(5)(a) for proration of purchase outside this state.
(19) The following provisions do not apply to
contracts which were executed on or after July I, 1971, for
part proves defective and (11) When a new vehicle
the lease of motor vehicles. For leases of motor vehicles
customer, such the dealer repairs it free of charge to the
after July I, 1971, see paragraph (13) of
executed on or
part, if paid for by the manufacturer or vehicle dealer
under a
warranty contract is exempt.
this rule. Leases of motor vehicles executed prior
(a) to April
(e) for repairs to (12) See paragraph(s) (23)(b) and
1,1968 under long-term lease agreements, were taxable
vehicles paid for by insurance companies.
3% of the gross billing until such tax reached 2% of the
1971, the purchase of a motor (13) Effective July I,
purchase price. After April I, 1968, payments on rental
to be used exclusively for rental purposes is
taxed at
1968, contracts executed prior to April 1,
following tax applications (this does to one of the
use or tax paid on
SUPP. No. 101
from this state within 10 days of the completion of
this Notwithstanding the above provisions of
the warranty repairs and can prove that he did so
may permit his boat to be rule, the owner of a boat
by iJl .... oices for fuel, or dockage charges issued by
warranty repairs within 6 returned to this state for
out-of-state vendors or suppliers which specifically
departure without being in months from the date of
identify the boat and which are dated within 10
law and incurring liability of the
without the
days after completion of said repairs.
of tax or penalty on purchase price for payment
form of affidavit:
the of the boat; provided, that he removes
Personally appears the below named affiant, who being duly sworn, deposes that he has read the Florida
Department of Revenue's rule and claims exemption under the rule from 4% Florida sales and use tax on the
purchase of the boat designated below for the following reason:
Name of Purchaser
_______________ __
(Street) (City) (State)
Name of Selling Dealer:-- ________________________________________________________________ _
Addre~ --;:~___:_:_--------------------:-=---:-----------------------------
Selling Dealer ____ of
(Street) (City)
Florida Selling Dealer's
Tax Sales and Use
Registration Number _____________________________________________________________________ _
____ DateofSale'
(Month) (Day) (Y )
Model Year' Make
_ _
New: ITseilo ______________
Serial No.
Name, State Registration, or
Coast Guard Documentation Number'_-;::--:--:--:-::- ____________________________________________ _
Trade-In Allowance Net Amount Paiiln- ________ _
Sales Price
Boat will be removed by me or by my designated agent from the State of Florida 10 f
d ays withi n ( ) purchase.
of date
to be repaired or altered and will be removed from the State of Florida by me or by my
( ) Boat is within
designated agent 10 days after completion of the repairs or alterations consistent with Chapter 212.05,
Florida Statutes.
(Signature of Purchaser)
Sworn to and subscribed before
me this day of ___________ , 19_ .
(Notary Public for Florida)
to be retained by selling dealer
1st copy to be submitted with Sales Tax Return
2nd copy Purchaser's copy
(2)(a) No Florida sales tax shall be (c) When a vehicle is purchased in another
receipt for for title certificate
upon application for a state more than six months prior to the time it required
vehicle purchased in another state, upon which a brought into Florida, it presumed that such
shall be use in
like tax equal to or greater than the amount vehicle was not purchased for Florida and
due when application for title is
tax shall imposed by Chapter 212, F.S., has been lawfully no
the made, where there is no transfer of ownership
and paid in another state.
amount of tax paid in another state on the involved.
purposes, a motor vehicle
sales imposed by (3) For
equal to the amount of
vehicle is
Chapter 212, F.S., there shall be paid an amount shall be any vehicle required to be licensed under
paid in the other state Chapter 320, F.S., except as provided in paragraphs
to make the sufficient
the amount imposed by (40) and (41) of this rule. Well drilling, excavation,
and in this state equal
Chapter 212, F .S. construction, spraying and like extra equipment and
(b) shall be presumed that the owner of a devices mounted on motor vehicles which are not
his vehicle in necessary for the operation of the vehicle as a
or vehicle who has titled
the tax to motor vehicle upon the highway may another state has paid
applicable sales title in
that state when he makes application for separate and apart from the vehicle for the purpose
application. When such a vehicle
of determining involved.
no transfer of ownership Florida and
taxable the
sold, the total sales price
e has read the Florida
a sales and use tax on the

______________ _

_______________ _
_______________ _

with Chapter 212.05,

 be licensed under
Supp. No. 101
_______________ -.
Notary Public, personally appeare,ad ___ Before me, the undersigned
who, being duly sworn, says that he/she is a resident of the State of _________ and that he/she
the purchaser of the following described motor vehicle.
is Nrumeof Purchaser ________________________________________________ ----------- ____ _
State of Residence and
(City) (State) (Street)
Name of Seller _________________________________________ _
Addre~ ~------------------------~:_:____:_---------------_:_::_:_:___:_----
Seller' ________ of
(Street) (City) (State)
Seller's Sales Tax Registration No., _______________ Date of Sal,ee __________ _
__ --------------------------- ___________________________ Year' __ _
Model, Motor No.
Serial No. _________________ _
Sales Price Trade-In Allowance' _________________ _
Sales Tax Paid to the State of Florida
This vehicle Will be licensed in the State of "- - --Within 10 days after the date of
(Signature of Nonresident Purchaser)
before me this Sworn to and subscribed
of ___ day
(Notary Public for Florida)
purchaser licensed, registered, or documented the
3. Submit the notarized statement
boat outside this state; and,
his state of appropriate sales tax collection agency in
4. The selling dealer obtains from the
residence. .
purchaser, and makes it a permanent part of his
boats (c) The tax applies to all sales of
an affidavit in which the purchaser attests
Isolated state (See Rule 12A-1.37, Occasional and
to the fact that he has read the statute, states
dealer is the holder of a valid the
sales, unless
reason for claiming exemption, that he will remove
of registration issued by the dealer's certificate
the boat from this state within the time limit set in
Florida Department of Revenue and the sale is
made of the boat in
that no use will this rule,
under the following conditions: made
state other than to expeditiously move the boat
1. The purchaser removes such boat from this
from the point of delivery to the repair facility and
purchase. state within 10 days after the date of
removed from this state within
that the boat will
shall be the duty of the dealer who sells the boat to
10 days after completion of the repairs or
retain in his records, obtain from the purchaser, and
alterations. sale
proof that the boat was in fact removed written
The of a boat by any "person," as
time limit specified in from this state within the 10-day
defined in Section 212.02(1), Statutes, who
Florida certificate
for fuel, dockage charges, or this rule. Invoices
does not hold a valid dealer's of
suppliers repairs by out-of-state vendors or
registration by the Florida Department of
specifically identify the boat will prove that which
Revenue is not exempt from the tax and the
from the state within the removed
the boat
Department may proceed against the purchaser for
acceptable proof for 1o-day period and will be
the collection of the tax.
rule; or, of this
the event that the selling dealer shall fail to
purposes The
boat is altered or repaired after the 2.
obtain or the purchaser shall fail to furnish the
this sale and the purchaser removes such boat from
dealer with the documents required under this rule,
completion of repairs or state within 10 days after
the Department may proceed against either the
In no event shall the boat alterations.
dealer, the purchaser, or both for payment of the
date of remain this state more than 90 days after
in When
is altered or repaired, purchase. the boat
Any purchaser who claims exemption from
boat or by whether by the dealer who sold the
payment of the tax under and who fails to
this rule within
the selling dealer's
else, it shall anyone
remove his boat from this state the time
the purchaser written to obtain from
in this rule, or who permits the boat
limits specified
that proof as specified in paragraph (a) of this rule
to return to this state within 6 months from the
state within fact removed from this
boat the
date of departure from this state, shall be liable for
in limit
rule; the 10-day time specified in this
payment of the tax, plus interest and the
2. above, the or
either 3. Provided that
mandatory penalty equal to the tax, penalty
in purchaser within
which Section
the 90 days dealer obtains from
is in lieu of the penalty provided in
written proof that the from the date of sale
212.12(2), Florida Statutes.
nd that he/she
SuPP. No. 105
provide for the furnishing of parts where needed, are
12A-1.07 Aircraft, Boats and Motor Vehicles.
taxable. fully (1)(a) The sale,including occasional or isolated
materials used and (5) Labor. parts and
sales, the use, consumption or storage for use in this
actually incorporated into and becoming a
state of motor vehicles is taxable at the rate of 4%
tangible personal property in comp'onent part of
of the full sales price, less any credit allowed for a
reconditioning same for resale- rebuilding, repairing or
used motor vehicle taken in trade, but without any
exempt. are
de d u ctions for federal taxes, freight, handling,
( 6) Materials and supplies used in the
delivery, commission, repossessions, advertising,
factory or manufacturer's warranty performance of a
future free service or any other expense or cost
the contract is furnished with the are exempt when
whatsoever. For the purpose of this rule, the term
no extra new equipment guaranteed thereunder at
"vehicle" means any aircraft, boat, or motor vehicle
and supplies are paid for by charge and such materials
of a class or type which is required to be registered,
or manufacturer. the factory
licensed, titled, or documented in this state or by
for altering, repairing or (7) The charge
the United States government. (See Rule 12A-1.37
is taxable. remodeling clothing
for occasional Unless the purchaser
is shipped (8) When tangible personal property
provides a bill of sale from the seller which shows
owner into this state, repaired and shipped back to its
actual selling price of the vehicle, the Department
or mail, the in another state by common carrier
of Revenue's estimate will be presumed correct. No
repair is exempt. amount tangible charged for the
title certificate, or, if no title certificate is required
is sent out of the state to be property
by law, no license or registration shall be issued by
transation is taxable. repaired and returned, the any state agency on any vehicle unless there is filed
with such application for title certificate, license or
state in the (9) Labor and materials used in this
registration a receipt issued by an authorized vehicle
on aircraft belonging performance of repair contracts
or by the Department of Revenue, evidencing
by to foreign governments are taxable unless exempt
the paymen t of such tax where the same is payable.
that there is such a treaty, it treaty. it is contended
(See paragraph (2) below.)
the will be necessary for the taxpayer to furnish
certificate signed by Department of Revenue with a
State of the United States to the the Secretary of
(b) Effective July 1, 1977, the sale in this state
that such a treaty exists. effect
a resident of
chrome (10) of a new or used motor vehicle The charge for silver plating or
another state is taxable in an amount equal to the
plating an article is taxable.
imposed on such sale in the
which would sales tax
11) Charges made by a taxidermist for (
purchaser's state of residence (a list of the sales tax
fish, fowls, or animals are taxable. mounting
rates applicable in other states and the District of
by an interior decorator are (12) Charges
Columbia is available upon request to the Department
no materials or supplies are used. exempt when
of Revenue at its headquarters at Tallahassee, Florida,
railroad (13) The charge for creosoting new
or any of its area offices). However, such tax shall not
cross-ties, transmission line poles and other items is
that would otherwise exceed the tax
under this chapter. At the time of the sale the
refilling a fire extinguisher (14) The charge for
purchaser shall execute a notarized statement of his
taxable. is
intent to license the vehicle in his state of residence
charges for repairing tangible (15) The total
within 10 days from the date of purchase and:
personal property requiring welding, soldering, etc.,
Pay Florida sales tax to the dealer making
are taxable.
the sale in an amount equivalent to the sales tax in
(16) The entire charge made for renovating
the purchaser's state of residence.
mattresses is taxable.
2. Furnish the seller with a signed copy of the
12A-1.0l(21)(c). Cross Reference-Rule
notarized statement which the seller shall retain in his
Specific Authority 212.17(6), 212.18(2), FS. Law
Implemented 212.02(4)(5) FS. History-Revised 10-7-68.
records and,
less there is filed
SuPP. No. 105
(c) Each ticket shall reflect on its face the admission or entrance or length of stay aboard the
vessel for the privilege of participating in a sport or
shall be actual sales price of admission and the tax
recreation, including fishing, the charge is taxable at
basis of such computed and collected on the
4% as an admission tax, except as provided in
admission price.
subsection (3)( d) of this rule.
a so-called service (d) Admissions requiring
in excess of 9 cents are taxable, or donation
(a) Dues, including any assessments
(3)(d) of this rule. except as provided in subsection
irrespective of the purpose for which made, p"id to
Operators of traveling shows, exhibitions,
any organization, including civic, fraternal and
the like, amusements, circuses, carnivals, rodeos and
religious clubs and organizations which provide
Department upon request of an agent of the
recreational facilities such as golf, tennis, swimming,
produce a cash receipt or other of Revenue,
boating and similar activities, are taxable
acceptable proof or payment to the State of
at the rate of 4%, except as provided in subsection
admission taxes due on any or all previous
( 3)( d) of this rule.
current tour engagements in Florida during their
(b) Initiation fees or membership fees which
future and shall also furnish an itinerary of
the payment, contribution
limited are exempt are
this State during the current year. engagements in
or loan required as a condition precedent to the
in Florida for which the operator Any performance
or original membership. Any sum paid first
on admissions must be supported claims exemption
renew such membership or as a condition precedent
is sponsored by proof that such performance was or
to the continuation of such membership is taxable,
by a not-for-profit organization exempt under
subsection (3)( d) of this rule.
as provided except
and that the su bsection (3)( d) of this rule
(6) Dues paid by persons for membership in
admissions were sold by the sponsoring
clubs such as sewing clubs, bowling clubs, square
dancing clubs, bridge clubs and gun clubs, which
Admissions to places of amusement, (f)
provide no recreational or other facilities for its
supervision of the State Racing operated under the
members, are exempt. Any charge made by any
any admissions to such place for Commission and
such club for admission to any event conducted or
supervision of the State Racing events not under the
sponsored by the clu b is taxable, except as provided
tax imposed under Commission are taxable. The
subsection (3)( d) of this rule.
Racing 550.09, F. Section by the State
Specific Authority 212.17(6), 212.18(2) FS. Law
tax are Commission on and the federal
Implemented 212.02(16), 212.04, 212.08(7)(c) FS. Ch.
admissions base
if separately stated. excluded from the taxable
74-126, 78-220, 78-250, Laws of Florida. History-Revised
(g) All admissions to carnivals, exhibitions
1-7-70, 6-16-72, Amended 7-19-72, 12-11-74,
except as provided and to fairgrounds are taxable,
this rule. in subsections (3)(c) and (3)(d) of
12A-1.06 Charges by dealers who adjust,
area for deemed to mean any
shall Fairgrounds
view exhibits or entries.
made which a charge is
apply, alter, install, maintain, remodel or repair
and the The admissions to rides, attractions, shows
tangible personal property.
for which a separate charge is made, are like,
(1) Where parts are furnished by the
provided in subsection (3)( d) of taxable, except as
repairman, the entire charge he makes to his customer
this rule.
for adjusting, applying, installing, maintaining,
the privilege of bowling, (h) Charges made for
remodeling or repairing tangible personal property is
golfing, swimming, fishing
for playing billiards, and
taxable. Materials which are actually incorporated
badminton, slot racing ping pong, tennis, squash,
into and become a part of the tangible personal
taxable, except as provided in and similar sports are
property repaired, remodeled or maintained, such as
for the subsection (3)( d) of this rule. The charge
welding rods, solder, body solder or other surfacing
of participating in go-cart races or for the privilege
paint, thinner, bolts, nuts, etc., are not
taxable at 4% except as use of the equipment is
taxable when purchased by the repairman. Materials
provided in subsection (3)(d) of this rule. and supplies used by the repairman in making such
(i) Charges
for the privilege of entering made repairs, etc., but which do not become a part of the
of activity for which a or engaging in any kind property repaired are taxable to the repairman as
overhead items. For example: Tools, sandpaper, steel,
are spectators
admission charge is made taxable
wool, flux, detergents and the like are not
exempt. When' no admission charge is made
incorporated into the repair or remodeling job and
spectators, such participation or entrance fees are
except as provided in subsection (3)( d) of taxable, are taxable.
(2) The foregoing paragraph applies to motor
this rule.
vehicles, watches, radios, jewelry, furniture, electrical
for the privilege of using Charges made
for live pony rides are taxable, trampolines or appliances and any other articles of tangible personal
property. The charges for cleaning or regulating of
d) of this rule. except as provided in subsection (3)(
Admissions to athletic events engaged in (k) any such items where lubrication occurs are taxable.
of higher by universities and other (3) The provisions of this rule do not apply institutions
learning are taxable, except as provided in
contracts covering a combination of work on both
of this rule. subsection (3)(d)
real and personal property. Such contracts are
governed by
of bowling shoes, skates, golf The rental the provisions of Rule 12A-1.51.
clubs, bathing suits and other sports and athletic
(4) Charges for repairs of tangible personal
property which require labor or service only are
is taxable. charged by golf driving ranges
The price (m)
taxable unless the repairman (dealer) can establish by
clubs is taxable. and
for balls
evidence in his records that he furnished no tangible
crew (n) Where the boat owner supplies the property which was incorporated into or
direction of which remains under the control and attached to the repaired item. Maintenance contracts
measured on an the owner and makes a charge
covering tangible personal property, and which
aboard the
 repairman as

tangible personal

s are taxable.
intenance contracts
Supp. No. 121
paintings, sculpture, photography, graphic and craft arts.
(c' On sales in amounts from twenty-six cents to
added for (3, EXEMPT ADMISSIONS.
fifty cents, both inclusive, two cents shall
(a' Admissions by free pass are exempt. a service
or donation is excess of 9 cents is required for the
to (d, On sales in amounts from fifty-one cents
issuance of a free admissions pass, such charge or
seventy-five cents, both inclusive, three cents shall
added for taxes.
donation is taxable.
(b, Admissions to athletic or other events held by
to (e, On sales in amounts from seventy-six cents
elementary schools, junior high schools, middle schools,
added for
one dollar, both inclusive, four cents shall
high schools, vocational technical schools, community
colleges, deaf
and blind schools, facilities of Division of
than one dollar, (2, On sales in amounts of more
Youth Services and state correctional institutions are
charged upon each dollar of
shall (4%,
four percent
exempt only when student, faculty, or inmate talent
price, plus the above bracket charges upon any fractional
utilized. Admissions to such events by universities and
of a dollar. part
other schools of higher learning are taxable.
(3' The total amount of taxes actually collected on
(c' Admissions to county, state and regional
sales under the above provisions of
the law shall be
agricultural fairs are exempt.
3% to the Department of Revenue, less than
I, 1978, no tax shall (d, Effective October
the dealer for collecting same. allowed
on dues, membership fees
and admission charges imposed
Sales of taxable items with a sales price of ten (4,
by not-for-profit sponsoring organi2ations or community
more are taxable. However, if two or more taxable cents or
or recreational facilities. To receive this exemption,
to the same purchaser at the same time as
items are sold
organization making any such charges for dues,
total or the sale is ten part of a single transaction and the
must qualify as a not-for-
membership fees and admission
applied to the total sales price. cents or more, the tax
profit entity under the provisions of section 501(cU3, of
Implemented 212.06(1),
Specific Authority 212.17(6), 212.18(2) FS.
the United States Internal Revenue Code of 1954, as
212.12(10) FS. 10·7·68, 6·16·72. History-Revised
12A-1.05 Admissions.
(1, Every dealer is exercising a taxable privilege
who sells
by way of or receives anything of value
(a' Every person receiving anything of value as an
the (2, The term "admissions" means and includes
admission charge of 10 cents or more to any place of
net sum of money after deduction of any federal taxes for
amusement, sport or recreation, shall collect on each
or persons to any place of admitting a person or vehicle
individual ticket
the amount of tax provided for by the
of the amusement, sport or recreation or for
tax bracket shown in Rule 12A-1.04. All
privilege or
entering of staying in any place of amusement, sport
charges of 10 cents or more made at carnivals, fairs,
recreation, including
theaters, mini but not limited to
parks and similar locations for rides on merry-
theaters, outdoor theaters, shows, exhibitions, games,
go-rounds, roller coasters, ferris wheels, etc., are
races or any place where charge is made by way of sale of
admissions and are taxable on individual ticket basis,
gate charges, seat charges, box charges, season
as provided in subsection (3Ud, of this rule. For the
pass charges, cover charges, green fees, participation fees,
purpose of collecting this tax, each admission shall be
entrance fees
other fees or receipts of anything of value or
deemed a single sale.
measured on an admission
stay or or entrance or length of
(b, Every person operating a place of amusement
seat box accomodations in any place where there is any
where a taxable admission is charged, shall prominently
exhibition, amusement, sport recreation and all dues or
at the box office or other place where the
to private clubs providing recreational facilities,
admission charge is made or where the admission ticket is
not limited to golf, tennis, swimming, but
sold, a sign or other easily read notice which shall disclose
yachting and boating facilities; except effective
June 14,
to each purchaser of an admission the following
1978, the term admissions shall not mean or include
charges for admission by any organi2ation described in
The established prices for admission charged by
section 170(c, of as the Internal Revenue Code of 1954,
the owner.
to live performances of ballet, dance, or choral amended,
2. The amount of federal tax, if any.
performances, concerts (instrumental and vocal" plays
the state tax. 3. The amount of
readings, ocean and without music" operas and
4. The gross charge for admission which shall
science centers, museums of science, historical museums
total of the above items.
botanical and zoological gardens, and exhibitions of and
Supp. No. 121
of Environmental Regulation does not issue a written
Specific Authority 212.17(61 212.18(21 FS. Law Implemented 212.02(21(191.
granting or denying certification within 30
212.04(2I(bl. 212.05(31(61. 212.06(51(91. 212.08(11(21(31(41(5I(aI(61(7I(al(bHcl(dl
(el(f)(gl(hl(jl(k)(Il(ml(pl(l1l. 212.082. 212.083. 500.032(11 FS. History-Revised
months from the date the preliminary examination report
10-7-68. 1·7·70. Amended J.J7·71. Revised 6·16·72. Amended H9.72.
is received,
Department of Revenue shall determine an the
12·11·74. 5·27·75. 10-21·75. 9·7·78. 9·28-78. 10-18·78. 9·16·79. 2·3-80 6.3.80
secure payment of any tax, penality amount sufficient to
or which may become due and interest which may be due
in the event or the Department Environmental Regulation
12A-1.02 Practitioners of the Healing Arts.
denies certification
shall require a cash deposit, bond, and
(1) All licensed practitioners of the healing arts are
to the Department of Revenue or other security be issued
the consumers of the various items of tangible personal
county or municipality for the
in such amount, unless
property which they use in the rendition of their
apply upon their
professional services and
the tax the facility is being constructed executes favor of
Department of Revenue a guarantee, the effect of the
purchases of items of tangible personal property,
which is
secure payment of any tax, penalty and to
including equipment except such items as are exempt
under Rule 12A-1.20.
party directly liable interest which may become due by the
the tax. (2) The tax does not apply to the fees for to the department for
(c) Persons claiming exemption from payment of
professional services rendered by such licensed
on resource recovery equipment shall submit a copy of tax
such licensed practitioners, apart from
the preliminary examination report issued by the
their professional services, are engaged in selling
to the
Department of Environmental Regulation with an
public tangible personal property subject to tax, they are
application for a dealer's certificate of registration to
and must procure dealer's certificates of
application Department of Revenue. Upon approval of the
and collect the tax on all such sales.
the department shall issue a certificate of registration
(3) The term "practitioners of the healing arts" is
exempt purchase of those items the tax
to include veterinarians. When purchased by
Environmental identified by the Department of
veterinarians for
the treatment and care of animals,
possible resource recovery equipment. The Regulation as
medicines compounded by licensed pharmacists are
applicant shall file a monthly report with Department of
as are antiseptics, absorbent cotton, gauze for
bandages, lotions, vitamins and worm remedies. Drugs
and pay tax on any items purchased tax exempt
which have
been identified by the Department of not
used in connection with medical treatment, such as
Environmental Regulation
as possible resource recovery
penicillin, sulfa, etc., are also exempt. All instruments and
equipment in
preliminary examination report, or have the
equipment are full taxable, as are dog and cat food, soaps,
detergents, etc.
been determined
not to be resource recovery equipment
Cross Reference-Rule 12A·1.01.
following final examination
certification by the and
Specific Authority 212.17(61. 212.18(21 FS. Law Implemented 212.08(21 FS.
Department of Environmental Regulation. Upon
History-Revised 10-7-68.6-16'72.
completion of the project and final certification by the
Department of Revenue his certificate of registration with
12A-l.03 Sales of Several Items to the Same
and use taxes due. any outstanding sales
Purchaser at the Same Time.
at retail, rental, use, consumption, (29)(a) The sale
(1) The tax shall be collected on all single sales.
used or consumed in this
distribution, or storage
Single sales are to be considered as the total sales of
state of a solar energy system or any component thereof
tangible personal property, admissions or rentals made to
as defined in Section 212.02(19), F.S., is exempt. The
a customer or combination of customers at anyone time,
Florida Solar Energy Center shall from time to time
total sales made on anyone visit to a place of
inclusive of
certify to the Department a list of equipment and
sale. Place of sale shall be taken to mean a store or other
a solar energy system
requisite hardware considered to
place of business where property taxed hereunder is
component thereof. Copies of this list may be obtained or
offered for sale
at retail or at anyone department where
from the Deparmtent of Revenue, Tallahassee, Florida
stores are arranged in departments.
not be allowed 32304. These exemptions, however, shall
(2) The question of what constitutes sales to a
the purchaser furnishes the seller a certificate
of customers is important usually on small
stating that the equipment or components thereof are to
transactions. Where several small articles costing less
used exclusively in a solar energy system.
than 10 cents are sold to a group of persons in a single
(b) The following is a suggested form to be
party at one time in one transaction, the total amount of
presented to the seller: by the purchaser and
the transaction is taxable as a sale of tangible personal
all equipment that
The undersigned hereby certifies
to a combination of customers.
and requisite hardware purchased
leased on the or
(3) A department is a separate division of a store
attached order is purchased or released for the following
usually under the supervision of a department head where
articles of a related or similar character are generally
and sold.
be used exclusively in a solar energy system." "To
Cross Reference-Rule 12A-1.04.
Specific Authority 212.17(6). 212.18(21 FS. Law Implemented 212.12(10) FS.
. ................................
Purchaser's Name
History-Revised 10·7-68. 6-16-72.
12A-1.04 Sales Involving Less Than One Dollar.
........................................ .
(1) Notwithstanding the rate of taxes imposed upon
the privilege of sales, admissions and rentals, the
....................................... ·.···· By
applicable to such taxable
following brackets shall
(a) On single sales of less than ten cents no tax shall
be added.
(b) single sales in amounts from ten cents to
........................ ·.················· Date
twenty-five cents, both inclusive, one cent shall be added
for taxes.
No. 121 Supp.
from vending machines located elsewhere on
the grounds, stenographic recordings of proceedings at a trial, hearing,
conference or simular function by a court reporter are
such as in shops, gyms, corridors and teachers' lounges
Char~es b~ co~t
are taxable. Sales from such machines are taxable
exempt as professional services. made
reporters for transcripts of proceedmgs are likeWIse
regardless of where they are located in junior colleges and
furnis~ed part~es
institutions of higher learning.
to exempt as professional services when
to the proceedings. Charges for transcripts to third
Cross Reference-Rule
SEEDS. Field and garden seeds sold for the (20)
persons who are not parties
to the proceedings for which
purpose of growing vegetables and fruit for human
12A-1.62 and 12A-1.72.)
the reporter was engaged.
consumption are exempt. Flower seeds are taxable except
(22) WATER. The sale of drinking water, including
when sold
to commercial nurserymen or by the producer
and waters
bottled drinking water, distilled water
as an agricultural product.
containing minerals
or carbonation in their natural state
is exempt.
(a) Professional, insurance or personal service
Reference-Rule Cross
transactions which involve sales as inconsequential
elements for which no separate charges are made are
after October I, 1975, a blind person who holds a
by the
consumer's certificate of exemption issued
(b) The furnishing of information, including a
Department of Revenue may purchase or rent a guide dog
written report
a person of a personal or individual to
and purchase food
or other items for the guide dog
not or may not be substantially nature and which is
without payment of the
tax at the time of purchase;
other persons, is not to
incorporated in reports furnished
not be allowed
provided however, the exemption shall
an information service within the meaning of the law and
unless the blind purchaser or lessee shall produce
at the
such cases the person furnishing the is exempt. In
time of purchase or lease the consumer's certificate of
information is required
to pay the tax on the purchases of
exemption and the dealer shall record
the name, address
tangible personal property used by him in connection
and identification card number of
the purchaser or lessee
the sale. The
on the invoice or other written evidence of
An interior decorator's so-called fee is taxable as (c)
Department of Revenue will issue, without charge,
a part of the selling price under Section 212.02(4), F.S., or
consumer's certificate of exemption upon application by
part of the cost price under Section 212.02(5), F.S., as a
any blind person who either owns, rents
or contemplates
cannot be exempted as a professional or personal and
the ownership of a guide dog for the blind and who holds
transaction involves the sale of the
service charge when
an identification card as provided in Section 413.091,
tangible personal property. This is true when so-called the
Florida Statutes.
the case fee is paid in the form of a trade discount, as is
(24) Effective July 4, 1974, the sale of the United
when he bills his client for tangible personal property on a
States flag or the official state flag of Florida is exempt.
cost plus basis.
The sale of a kit as a unit which includes the flag of the
fee is solely for designing the the decorator's
United States or the official flag of Florida and related
interior and exterior decorative scheme or for advising his
accessories, such
as a mounting bracket, a standard, a
clients and recommending colors, paints, supplier
halyard and instructions on
the display of the flag is also
the decorator a trade discount and the decorator in turn
not sold as a
exempt. The sale of any accessories, when
full list price. The so-called decorator bills his client for the
part of a kit containing a flag, is taxable.
to it fee is also taxable when appears as an amount added
the decorator's cost wallpaper, fabrics, brands, sources of
FLOWERS. The sale of artificial commemorative flowers
supply, etc., and there is no sale of tangible personal
by bona fide nationally chartered veteran organizations is
property involved, then such fee would be exempt
a as
professional or personal service transaction.
(26) FEED FOR HORSES. Effective July I, 1978,
In some instances, the decorator may receive a fixed
the sale of feed for all horses is exempt. (See Rule
sum, which is
of not in any way contingent upon the sale
tangible personal property, as a so-called decorator fee.
Then in other completely unrelated transactions he may
sell tangible personal property to the same client. In such
meals by nonprofit volenteer organizations to
cases the decorator's
part of fee cannot be considered as a
handicapped, elderly or indigent persons, when such
selling price of the property sold because there is no the
as a charitable function by the
meals are delivered
connection between the transactions.
organization to such persons at their place of residence, is
the decorator the decorator's client reimburses
decorator's payroll the for the payroll cost of personnel on
Recource recovery equipment and
by to a specific project, the duties performed
machinery used in a facility owned and operated by or on
this item is determine whether or not
such employees
or municipality is exempt. To qualify
behalf of any county
taxable. For example, if these employees were engaged in
and machinery must:
for exemption, such equipment
the charge made for their
painting murals on walls, etc.,
1. be certified as resource recovery equipment or
services is exempt, whereas, if these employees fabricate
machinery by the Department of Environmental
as making bedspreads or
tangible personal property such
Regulation under Section 403.715, Florida Statutes;
charge for their labor is taxable. draperies then the
2. be owned or operated by or on behalf of a county
(d) When an architect or engineer furnishes his
or municipality.
or customer with a scale, working or other model,
(b) A temporary exemption shall apply only to the
the total amount he charges his customer therefor is
resource recovery equipment specified in the written
sale of tangible personal the
taxable. This constitutes
preliminary examination report delivered to the
inconsequential element not exempt as an
property and is
Department of Revenue by the Department of
of a personal service transaction.
and this exemption shall Environmental Regulation,
The taking of dictation by a public stenographer (e)
final, contingent upon final examination and certification
stenographer transcription thereof are exempt as and
the resource recovery equipment by the Department of
professional services. Charges for attendance and the
Environmental Regulation. In the event the Department
Supp. No. 121
restaurants, drugstores, lunch counters, cafeterias, hotels
membership in the Southern Association of Colleges and
other like places of business, or any business or place or
Secondary Schools,
State Department of Education or the
by law to be licensed by the Division of Hotels
Florida Council of Independent Schools. Yearbooks,
the Department of Business and Restaurants of
magazines, directories, bulletins, papers and similar
Regulation for consumption on or off the premises, are
by educational institutions to the
publications distributed
taxable. Soft drinks and foods cooked and prepared by
students are classified as schoolbooks and are treated in
grocery stores on their premises, food sold through
the same manner as other schoolbooks. Sales of all such
vending machines except ice cream when sold in pints or
items by junior colleges
and institutions of higher
quarts or larger when sold in
larger containers
as well as by newsstands, and sales to the
food sold ready for immediate containers and
general public are taxable. Sales of school materials and
consumption from push carts, motor vehicles or any other
supplies are taxable regardless of by whom sold; however,
form of vehicle are taxable. "Premises" as used herein
the sake of convenience, schools grades K through 12
shall mean place of sale. Sandwiches, ice cream in cones
and their respective P.T.A.'s have been granted the
small cups, popsicles and similar items, wherever sold, are
privilege of paying tax to their suppliers on school
and supplies that they purchase for resale to
chips, popcorn, cookies, peanuts and (d) Potato
students and the tax is passed on to the student as part of
part of a other packaged nuts, are exempt unless sold as
the selling price. All others making sales of school
meal. Effective October the sale of these items I, 1971,
supplies and materials are required to register as dealer
through vending machines is taxable.
and collect the tax thereon from the purchaser.
and concentrates used in (e) Packaged powders
(b) The sale of photographs by photographers for
preparing and flavoring home beverages are exempt.
the purchase and
yearbooks is taxable student's
use in
(f) Ice, including dry ice, is taxable.
the student. They are exempt only if
payment are made by
Non prescription vitamins are exempt as a food (g)
payment is made from school funds.
or food supplement.
(c) Admissions to athletic or other events held by
12A·1.20, 12A·1.40 and 12A·1.64 F.A.C. Cross Reference-Rule 12A·l.ll,
elementary schools, junior high schools, middle schools,
high schools, vocational technical schools, community
and meals (14) HOSPITALS. Room charges
colleges, deaf and blind schools, facilities of Division of
of the room patients or inmates as a part
Youth Services
and state correctional institutions are
charges are exempt,
are rooms and meals furnished as
exempt only when student, faculty, or inmate talent is
employees under their employment contract. This rule
utilized. Admissions
to such events by universities and
also applies
institutions designed and operated to
other schools of higher learning are taxable.
primarily for
aged, infirm, care of persons who are the
(d) Tickets to school events: When tickets are sold,
mentally or physically incapacitated or for any reason
the tax on admissions is due on each individual ticket sold
dependent upon special care or attention.
according to the amount due under
MAGAZINES AND NEWSPAPERS, the brackets outlined
the tax shall be in Section 212.12(10), F.S. The amount of
PERIODICALS. Receipts from the sale of newspapers
printed on each ticket or, if desired, a total selling price
clipping services are exempt. are exempt. Press
magazines entered as a second class mail to stated with the words "sales tax included" printed
may be
the overall price of the ticket. When tickets
directly under
annual or longer period of time are exempt. an
sold for
Other sales of magazines and periodicals are taxable. are not used, the tax shall be due at the rate of 4% of the
gross receipts for admissions.
(a) All charges for services rendered by radio and (e) Band uniforms, athletic uniforms and
television stations, including line charges and talent fees
equipment, caps and gowns and other items of clothing
radio and television stations are exempt. All charges to
bought and paid for by a school with ownership and title
charges for raw and processed films, and
for license fees
the school are exempt.
remaining in
and transcriptions for use in producing radio
video tapes
Tangible personal property sold outright or
or television broadcasts, are exempt.
rented through the school to students is taxable based on
Radio and television equipment, including (b)
delivered cost to the school or 4% of the amount charged
expendable items, parts, accessories supplies are and
the student upon sale or rental. Student photographs,
the rate of 4%. at
to students or the
candies, confections and novelties sold
(c) The charge for wired music service is exempt.
public for fund raising purposes come within this rule.
tax equipment purchased to render is due on
(g) The same tax regulations which apply to schools
recordings of music, songs, the
also apply to parent-teacher associations. Parent-teacher
service, including other tangible personal property
and all
speeches, etc.,
associations may qualify for exemption as educational
be used in connection with such service. to
tax exempt purchases of items
institutions and may make
used in their customary activities
or items donated by the
advertising slide for use in a (d) The sale of an
associations to the schools. Parent-teacher associations
to its work pertaining
television broadcast
and the
holding fund raising events such
as spring festivals, fun
are taxable. production
and games where prizes are given away shall pay
the tax on all materials used, including the prizes
safety deposit boxes is exempt.
The sale of schoolbooks, including printed (a)
(a) School lunches sold at elementary, junior high
printed textbooks and workbooks, containing
and high schools to regularly enrolled students
questions and answers for instructional material, and
thereof are exempt. Meals sold at junior colleges,
school purposes used in regularly prescribed courses of
institutions of higher learning, fraternities and sororities
nonprofit private schools study in public, parochial or
are taxable.
grades K through 12 are exempt. Schools as used herein
(b) Sales from good and drink vending machines
parochial, church and supported or
shall mean
located in dining rooms, lunchrooms
and cafeterias
nonprofit private schools conducting regular classes and
operated on the premises of elementary, junior high,
by or of study required for accreditation
high schools are exempt. Food and and sales
e at the rate of 4% of the
Supp. No. 121
f. the differential between medicaid reimbursement
entrapment of callinectes sapidus and menippe
and the actual cost to a hospital shall be considered
mercenaria (stone crabs and blue crabs) is specifically
uncompensated services.
state (h) "Veteran organizations" shall mean the
(c) Charter boats, party boats, pleasure fishing
chartered veteran headquarters of nationally
and equipment, materials, parts and labor used in
organizations holding a current exemption from federal
the repair maintenance of such boats and equipment
and the
of the Internal tax under Section 501(c)(19)
at rate of 4%.
are taxable
Revenue Code or, in
case of the Disabled American the
(d) Lumber, rope and plastic floats used in
Veterans, Department of Florida, Inc., and
auxiliaries, its
constructing crawfish traps; fishing tackle; gloves; boots
501(c)(4) of said code. under Section
at the rate of 4%. and rain clothing are taxable
A chamber of commerce is not entitled to (i)
(e) Effective July 1, 1969, the breeding and raising
as it is not a religious, exemption on its purchases
an agricultural project. Equipment and
of fish constitutes
educational or charitable institution. The funds derived
supplies used for such purposes are subject to tax in the
the cities and counties by taxation paid to the
same manner as any other agricultural activity.
it the expenditure chamber of commerce do not exempt on
of those funds unless
the property involved is purchased
(9) FRUIT JUICES. Effective October 1, 1971,
the city or county. by
fruit juices sold from all vending machines are taxable
Civic, commercial, cooperative, fraternal, social,
except those sold from vending machines located in dining
state and veterans organizations (except sales to
rooms, lunchrooms and cafeterias operated on
of nationally chartered veteran headquarters
through 12. premises of schools grades K
organizations) are not exempt organizations under
subparagraph (19)(b) of this Rule and paragraph (9) of
Chapter 212, FS. Sales and rentals made them are to or by
Rule 12A-1.11).
to or by other taxable in the same manner as those made
(10) FUELS. Fuels which are subject to the 8¢,
motor fuel tax and fuels used by public or private utilities,
to or purchases by federally chartered and (k) Sales
including municipal corporations and rural cooperative
chartered credit unions are exempt. state
associations, in generating electric power or energy for
reference- rules 12A·l.Ol(l8)(a). 12A·1.38. 12A·1.51. Cross
to the general public are exempt.
(5) DRUGS. Drugs and medicines are exempt.
July 1, 1978, liquefied
Furthermore, effective
Certain disability appliance are also exempt.
gas or other fuel used to heat a structure in
started pullets or broilers are raised, is exempt. (For
Cross Reference-Rules 12A·1.20. 12A·1.21.
taxable fuels, see Rule 12A-1.59.)
(11) GASES. Gases used for medical or therapeutic
Fertilizers including peat, topsoil and manure, (a)
purposes are exempt (for taxable gases, see Rule
but not fill dirt), insecticides, pesticides, fungicides,
herbicides and weed killers used for application on or in
the cultivation of crops, groves and home vegetable
(a) All sales made direct to the United States
gardens or by commercial nurserymen are exempt. These
Government, the State of Florida or any county,
exemptions shall
not be allowed unless the purchaser
or political subdivision in this state are
to the seller a certificate stating that the item be
exempt, except machines, equipment, parts and
exempted is
to be used exclusively for one of the foregoing
accessories therefor used in the generation, transmission
purposes on a farm. When these items are used on lawns,
or distribution of electricity.
golf courses, shrubbery, ornamentals, flower gardens or
July 1, 1971, sales of machines and
one of those specifically named than for any purpose other
equipment and parts and accessories therefor for
dirt is as exempt, they are taxable. The sale of fill
or distribution of electrical energy by
systems owned and operated by a political subdivision or
(b) Insecticides, pesticides and fungicides,
municipality in this state shall be subject to the tax at the
including disinfectants used in dairy barns or on poultry
4% rate except sales, rental, use, consumption or storage
farms for the purpose of protecting cows or poultry or
for which bonds or revenue certificates are validated on or
used directly on animals, are exempt.
before January 1, 1973, for transmission or distribution
in paragraph (a) (c) Sales of the items referred to
expansion only.
commercial farm or grove caretakers, or to above to
(b) Fire fighting and rescue service equipment and
cooperatives or to anyone else for use on farms are
suppliers purchased by volunteer fire departments, duly
the Florida Statutes as corporations not
chartered under
Cross Reference-Rules 12A·1.38. 12A·1.39.
for profit, are exempt.
(7) FILM RENTALS. Film rentals are exempt
an admission is charged to view such film.
(a) Groceries, including the following are exempt:
Cross Reference-Rule 12A·1.41.
Bakery products; berries, bread, butter, canned foods,
and coffee
cereal and cereal products; cocoa; coffee
and materials, parts and labor used in the (a) Nets
substitutes, condiments; desserts; eggs; fish and fish
repair thereof, are exempt when used exclusively by
products flavoring; flour; fruit juices; fruit
and fruit
as commercial fishermen. (Sponge fishermen qualify
products; grits; jam; jellies
and preserves; meal; meats
tax commercial fishermen). To purchase such nets
(fresh, frozen, canned, salt and cured); meat products;
exempt, the certificate suggested in Rule 12A-1.39 must
melons, and milk products; nuts; oleo margarine;
be executed.
and poultry products; relishes; salt; seafood;
(b) Ships and equipment used by commercial
shortening; spices; spreads; sugar; teas; vegetables and
and labor used in the repair and parts
fisheries, materials,
vegetable juices.
equipment, including maintenance of such ships and
Chewing gum, soft drinks and vegetable
and greases, are
cleaning materials, lubricating oils
not considered groceries and are taxable. coloring are
taxable. The sale of ice is taxable. The sale of fish
is bait
milk milk
(c) and Meals, products, fruit and fruit
except fishbait purchased by commercial taxable
and products, sandwiches, salads, processed meats
fishermen after 1, 1974 solely for use in the July
seafood, vegetable juices served, prepared or sold in or by
Supp. No. 121
12A·1.91 Use Tax
reimbursement is made from church funds as expense
accounts of individuals,
the tax shall be paid by such
Preservation of Records and Three Year
of Limitation Statute
(f) Nonprofit educational institutions may hold
Public Works Contracts
consumer's certificates of exemption in order to make
free purchases of materials and supplies for the schools,
12A·l.0l Specific Exemptions. Rulemaking power
provided such materials
and supplies are purchased for
Department of Revenue cannot by the
rules promulgated
by them in their customary educational activities.
be construed
to extend exemptions beyond the scope of
state tax
"Educational institutions" shall mean
those intended
by the statutes. supported or parochial, church and nonprofit private
Rules 12A·l.05.
schools, colleges or universities conducting regular
classes and courses of
BIBLES. (2) study required for accreditation by
and religious (a) Bibles, hymn books, prayer books
or membership in the Southern Association of Colleges
altar paraphernalia, publications similar thereto,
and Secondary Schools, State Department of Education
and like church service and sacramental chalices
the Florida Council of Independent Schools. Effective
ceremonial raiment and equipment are exempt.
October 1,1978, the term "educational institutions" shall
to Christian Science reading rooms are allowed
also include private nonprofit corporations whose purpose
sell Bible and religious publications and literature
to raise funds for colleges and universities located in
exempt. art galleries and museums this state. Nonprofit libraries,
not fall within the (c) A book of sermons does
to the public are defined as educational institutions
specific exemptions provided under Rule 12A·l.Ol and the
and are eligible for exemption. This rule will be strictly
sale thereof is taxable.
(3) CANDY.
(g) Charitable institutions shall mean only
packaged (a) Candy, including loose, bulk and
nonprofit corporations operating physical facilities in
candy sold through coin and candy bars and
at which are provided charitable services, a
operated vending machines is exempt when sold for
reasonable percentage of which shall be without cost to
or cents less. When a single sale of several packages which
to pay.
those unable factors may be considered in determining
individually are priced
at 25 cents less exceeds or 25 cents,
whether a nonprofit corporation with physical facilities in
the entire sale
raise School organizations which sell candy to
Florida is providing
the kind of charitable services in a
tax to their pay
money for their various activities may
that qualifies it for a sales tax exemption
12A·l.01(18)(f) and
the candy. the cost of suppliers on
under section 212.08(7)(c)3., FS.; however, no one factor
shall be conclusive:
1. It has qualified as a charitable organization
under IRC section
501(c)(3), 1954.
2. It provides physical necessities such as food,
clothing, or shelter, a reasonable percentage of which is
Tangible personal property sold or leased to or (a)
without cost
to those unable to pay.
leas~ n?nprof~t r~ligi?us,
churches, or sold or by to
3. It provides medical aid for the relief of disease,
nonprofit educational, nonprofit charitable mstltutlOns
injuries, or disabilities, a reasonable percentage of which
and state headquarters for veteran organizations, for use
is without cost to those unable to pay.
course of their customary nonprofit religious, the
4. Its services are not primarily limited members to
nonprofit educational, nonprofit charitable activi.ties. and
or subscribers to the nonprofit corporation but are
headquarters for veteran orgaruzatlOns, state
for use in
provided to the public, regardless of race, religion, age,
including church cemeteries, are exempt. Tangible
sex, or
personal property sold or leased by all these institutions,
natural origin.
5. Its primary function is charitable, not business,
except churches, is taxable.
social, educational, civic, religious, historical, fraternal,
When churches, nonprofit religious, nonprofit
sororal, cooperative, recreational,
educational, nonprofit charitable institutions and
state or political.
6. its charitable services consist primarily of
or lease to headquarters for veteran organizations rent
to the poor, may be considered it to be an
as defined in Rule 12A·1.70, or others any real property
referral services if
"institution" it has provided those services
as rent or lease to others any parking or docking spaces
continuously for at least 3 years immediately preceding
defined in Rule 12A·1.73, such institutions shall register
its application.
on such transactions. as dealers and collect and remit tax
"Church" shall mean a religious institution 7. A "reasonable percentage" of the charitable
to to pay may services provided without cost those unable
established physical place of worship in this an
determined by the particular circumstances of each
(c) but factors that may Religious organizations whose functions are considered are:
the financial status of the institution and its
short radio broadcasting or conducting services for
financial ability to provide uncompensated services;
of time at temporary locations are not considered periods
the ratio of the cost of all services compared to
(d) Furniture purchased by a church for the those offered without cost;
the cost of services to individuals unable to pay
parsonage, rectory,
or church home for the pastor with
that would have-been
amount of sales compared to the
the name of the church in
such furniture to
paid without
the exemption;
the need within the particular area for
When hotel accommodations are paid for (e)
uncompensated services;
by church officials from church funds, an
debts of indigents shall bad considered as
exempt . such used to
exemption certificate
guests and hotel bills are paid by uncompensated services.
transactions from
Supp. No. 121
Specific Exemptions
the Healing Arts
Practitioners of
Coin Operated Vending and Amusement
Sales of Several Items to the Same
at the Same Time
Transportation Charges .
Sales Involving Less Than One Dollar
Telephone, Telegraph and Other
Communication Services
Charges by Dealers Who Adjust, Apply,
or Repair
Alter, Install, Maintain, Remodel
Sale of Agricultural Products, Including
Tangible Personal Property
Poultry and Livestock
Aircraft, Boats and Motor Vehicles
Sales of Animals
Newspapers, Magazines and Periodicals
Food for Animals
Receipts from Services Rendered
by Insect
Sales to or by Contractors Who Repair,
or Pest Exterminators
Alter, Improve
and Construct Real
by Barber Shops and
Receipts from Sales
Beauty Shops
Cemetery Organizations
The Sale of Food, Drink and Entertainment
Electric Power and Energy
Eating Places by Restaurants and Other
Tax Due at Time of Sale
Repossessed Merchandise and Bad Debts
Sale or Discontinuation of Business
Credit for Taxes Paid in Error
Tax Returns and Regulations
and Credits for Tax Paid on
Alcoholic and Malt Beverages
Returned Merchandise and Exempt Sales
Trade Stamps
Industrial Gases
Fuels and Lubricants
Sales, Installation Charges
and Interest Charges and Carrying
Rental of Living Quarters, Sleeping or
Charges on Installment Sales
Housekeeping Accommodations
and Cash Discounts
Informstion Services
Receipts from Sale of
Tangible Personal Property Consumed in
Drugs, Medicine and Medical Supplies
Manufacturing, Processing, Assembling
and Orthopedic Appliances
and Refining
Federal Excise Taxes
Sales in Interstate and Foreign Commerce
Linen Supply
Sales to Banks
of Tangible Personal Property
Auctioneers, Agents, Brokers and Factors
for Others
Receipts from Sales of Tangible Personal
Tire Recapping
Property Sold to Building Operators,
Governmental Agencies by .
Business Establishments, Offices
Instrumentalities and Exempt Institutions
Monuments and Tombstones
Real Property
Sales by Persons Engaged in Printing
Rentals of Tangible Personal Property
Sales to Persons Engaged in Printing
Advertising Agencies
and Other Printed Matter Sold to
Motor Vehicle Parking Lots, Garages and
Boat Docks
The Printing of Promissory Notes,
Securities and Checks
The Printing of Lawyers' Briefs and
Sales of Articles of Clothing
Free Merchandise
Computers and Related Systems
Tobacco Products
of Manuscripts
Pollution Control Structures,
Direct Mail Advertising Matter, Handouts,
Consignment Sales
Furniture and Storage Warehousemen
Clothing Accessories
and Isolated Sales
and Exemption Certificates
Suggested Forms
Recording Studios
Sales of Containers, Wrapping and Packing
Tax May Not be Absorbed
Related Products
Sales to Farmers
Sales by Photographers, Photofinishers and
Machines and Equipment Used in
Photostat Producers, Photoengravers and
Wood Engravers
Gift Certificates
Cleaners and Laundries
Tax Liens and Garnishment

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