Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-1 - SALES AND USE TAX
Section 12A-1.089 - Gift Certificates
Universal Citation: FL Admin Code R 12A-1.089
Current through Reg. 51, No. 122; June 24, 2025
The sale of a gift certificate is not taxable. When the owner of a gift certificate redeems it for tangible personal property, or a part thereof, the transaction is taxable as a sale. For example, if the owner of a gift certificate valued at $25 purchases a $15 pair of shoes, tax of 90 cents must be collected by the dealer and remitted to the Department of Revenue.
Cross Reference - Rules 12A-1.004 and 12A-1.076, F.A.C.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(19), 212.05(1), 212.06(1), 212.21(2) FS.
New 10-7-68, Amended 6-16-72, 7-20-82, Formerly 12A-1.89, Amended 12-13-88.
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