Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-16 - RENTAL CAR SURCHARGE
Section 12A-16.001 - Scope of Rules
Universal Citation: FL Admin Code R 12A-16.001
Current through Reg. 50, No. 187; September 24, 2024
For the purpose of administering the Rental Car Surcharge (referred to as the surcharge), all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.), shall apply to the surcharge, except in those situations where rules relating to the surcharge have been issued to clarify specific statutory provisions.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.0606 FS.
New 11-14-89.
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