Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-1 - SALES AND USE TAX
- Section 12A-1.001 - Specific Exemptions
- Section 12A-1.0011 - Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
- Section 12A-1.0015 - Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
- Section 12A-1.002 - Practitioners of the Healing Arts (Repealed)
- Section 12A-1.003 - Sales of Several Items to the Same Purchaser at the Same Time (Repealed)
- Section 12A-1.004 - Sales Tax Brackets (Repealed)
- Section 12A-1.005 - Admissions
- Section 12A-1.006 - Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
- Section 12A-1.007 - Aircraft, Boats, Mobile Homes, and Motor Vehicles
- Section 12A-1.0071 - Boats Temporarily Docked in Florida
- Section 12A-1.008 - Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
- Section 12A-1.009 - Receipts from Services Rendered for Exterminating and Pest Control
- Section 12A-1.0091 - Cleaning Services
- Section 12A-1.0092 - Detective, Burglar Protection, and Other Protection Services
- Section 12A-1.010 - Receipts from Sales by Barber Shops and Beauty Shops
- Section 12A-1.011 - Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice
- Section 12A-1.0115 - Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies
- Section 12A-1.012 - Repossessed Merchandise and Bad Debts
- Section 12A-1.013 - Credit for Taxes Paid in Error (Repealed)
- Section 12A-1.014 - Refunds and Credits for Sales Tax Erroneously Paid
- Section 12A-1.0141 - Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)
- Section 12A-1.0142 - Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)
- Section 12A-1.0143 - Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)
- Section 12A-1.0144 - Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)
- Section 12A-1.015 - Industrial Gases (Repealed)
- Section 12A-1.016 - Sales; Installation Charges
- Section 12A-1.0161 - Sales and Use Tax on Services; Sale for Resale
- Section 12A-1.017 - Finance and Interest Charges and Carrying Charges on Installment Sales
- Section 12A-1.018 - Trade and Cash Discounts
- Section 12A-1.020 - Licensed Practitioners; Drugs, Medical Products and Supplies
- Section 12A-1.021 - Prosthetic and Orthopedic Appliances
- Section 12A-1.0215 - Veterinary Sales and Services
- Section 12A-1.022 - Federal Excise Taxes, Gross Receipts Tax, and Other Fees
- Section 12A-1.023 - Linen Supply
- Section 12A-1.024 - Fabrication of Tangible Personal Property for Others
- Section 12A-1.025 - Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed)
- Section 12A-1.027 - Printing of Tangible Personal Property
- Section 12A-1.029 - Labels and Other Printed Matter Sold to Manufacturers (Repealed)
- Section 12A-1.031 - The Printing of Lawyers' Briefs and Accountants' Reports (Repealed)
- Section 12A-1.032 - Computer Software
- Section 12A-1.033 - Sales of Manuscripts
- Section 12A-1.034 - Promotional Materials Exported from this State
- Section 12A-1.035 - Funerals; Related Merchandise and Services
- Section 12A-1.036 - Furniture and Storage Warehousemen
- Section 12A-1.037 - Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services
- Section 12A-1.0371 - Sales of Coins, Currency, or Bullion
- Section 12A-1.038 - Consumer's Certificate of Exemption; Exemption Certificates
- Section 12A-1.039 - Sales for Resale
- Section 12A-1.040 - Containers and Other Packaging Materials; Gift Wrapping
- Section 12A-1.041 - Photographers and Photo Finishers; Sales by Public Officials of Public Records
- Section 12A-1.042 - Dry Cleaners and Laundries
- Section 12A-1.043 - Manufacturing
- Section 12A-1.044 - Vending Machines
- Section 12A-1.045 - Transportation Charges
- Section 12A-1.047 - Florists
- Section 12A-1.048 - Sale of Agricultural Products
- Section 12A-1.049 - Sales of Animals
- Section 12A-1.051 - Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property
- Section 12A-1.053 - Electric Power and Energy
- Section 12A-1.055 - Sale or Discontinuation of Business (Repealed)
- Section 12A-1.056 - Tax Due at Time of Sale; Tax Returns and Regulations
- Section 12A-1.057 - Alcoholic and Malt Beverages
- Section 12A-1.059 - Fuels
- Section 12A-1.060 - Registration
- Section 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations
- Section 12A-1.0615 - Hotel Rewards Points Programs
- Section 12A-1.062 - Information Services
- Section 12A-1.063 - Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining
- Section 12A-1.064 - Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
- Section 12A-1.0641 - Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
- Section 12A-1.065 - Sales to Banks
- Section 12A-1.066 - Auctioneers, Agents, Brokers and Factors
- Section 12A-1.067 - Pawnbrokers
- Section 12A-1.068 - Tire Recapping (Repealed)
- Section 12A-1.070 - Leases and Licenses of Real Property; Storage of Boats and Aircraft
- Section 12A-1.071 - Rentals, Leases, or License to Use Tangible Personal Property
- Section 12A-1.072 - Advertising Agencies
- Section 12A-1.073 - Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
- Section 12A-1.074 - Trade-Ins
- Section 12A-1.075 - Deposits (Repealed)
- Section 12A-1.076 - Sales of Articles of Clothing, Clothing Accessories, and Jewelry
- Section 12A-1.077 - Free Merchandise
- Section 12A-1.080 - Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
- Section 12A-1.081 - Consignment Sales
- Section 12A-1.085 - Exemption for Qualified Production Companies
- Section 12A-1.087 - Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
- Section 12A-1.089 - Gift Certificates
- Section 12A-1.090 - Tax Liens, Garnishment and Jeopardy Assessments (Repealed)
- Section 12A-1.091 - Use Tax
- Section 12A-1.0911 - Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
- Section 12A-1.094 - Public Works Contracts
- Section 12A-1.096 - Industrial Machinery and Equipment for Use in a New or Expanding Business
- Section 12A-1.097 - Public Use Forms
- Section 12A-1.102 - Electrical Energy Used in an Enterprise Zone (Repealed)
- Section 12A-1.103 - Remote Sales; Marketplaces
- Section 12A-1.104 - Sales of Property to be Transported to a Cooperating State (Repealed)
- Section 12A-1.105 - Service Warranties
- Section 12A-1.106 - Space Activities (Repealed)
- Section 12A-1.107 - Community Contribution Tax Credit
- Section 12A-1.108 - Exemption for Data Center Property
- Section 12A-1.109 - Florida Sales Tax Credit Scholarship Program for Commercial Rental Property
- Section 12A-1.110 - Hope Scholarship Program
- Section 12A-1.111 - Department of Revenue Electronic Database
- Section 12A-1.116 - Florida Farm Tax Exempt Agricultural Materials Card
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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