Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING
Section 12B-11.001 - Implementation of the Tax on Gross Receipts on Dry-Cleaning Facilities and Dry Drop-Off Facilities
Current through Reg. 50, No. 187; September 24, 2024
(1) Scope. The purpose of this rule is to implement the provisions of Sections 376.301, 376.70 and 376.71, F.S., which impose a tax on the gross receipts of dry-cleaning facilities, hereafter referred to as the gross receipts tax or tax.
(2) For purposes of administering, collecting, and enforcing the gross receipts tax, all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.) shall have the same effect with respect to the gross receipts tax except in those situations where rules relating to the gross receipts tax have been issued to clarify specific statutory provisions.
(3) Where any conflicting language exists between this rule and Chapter 12A-1, F.A.C., the provisions of this rule are controlling.
Rulemaking Authority 212.18(2), 213.06(1), 376.70(6)(b) FS. Law Implemented 376.301(14), (15), (16), (23), 376.70, 376.71 FS.
New 2-19-95, Amended 6-19-96, 6-28-05.
