Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-15 - DISCRETIONARY SALES SURTAX
Section 12A-15.005 - Permits, Certificates, and Affidavits
Universal Citation: FL Admin Code R 12A-15.005
Current through Reg. 50, No. 187; September 24, 2024
(1) Permits, certificates, and affidavits required for sales and use tax shall satisfy the requirements of the surtax. However, if a permit, certificate, or affidavit is issued by the purchaser at the time of purchase in lieu of tax, and the purchaser makes a taxable use of the items, the purchaser is required to remit use tax.
(2)
(a)
Where a purchasing dealer has obtained written consent from the Department of
Revenue to assume the obligation of remitting the tax to the State, and has
issued a statement relieving the selling dealer from the responsibility of
collecting the tax, the purchasing dealer is required to remit the surtax based
upon where the taxable transaction occurred.
(b)
1.
Example: If the real property which is leased or rented is in a county imposing
the surtax the lessor, or other person receiving the rental consideration, is
required to remit the surtax.
2.
Example: If the purchaser is in a county imposing the surtax and the purchase
or lease involves tangible personal property the purchaser or lessee is
required to remit the surtax.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.183 FS.
New 12-11-89, Amended 5-12-92.
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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