Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-15 - DISCRETIONARY SALES SURTAX
Section 12A-15.007 - Records
Universal Citation: FL Admin Code R 12A-15.007
Current through Reg. 50, No. 187; September 24, 2024
Persons making sales and use of tangible personal property; charging admissions; furnishing electricity or natural or manufactured gas; leasing or renting any real property; or leasing or renting any transient rental accommodations subject to the surtax shall maintain adequate and sufficient books and records to indicate what sales and uses are subject to the surtax. The failure to maintain such records shall make the total sales amount subject to the surtax.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(6), 212.13(2) FS.
New 12-11-89, Amended 10-2-01.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
