Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-11 - TAX ON GROSS RECEIPTS ON DRY-CLEANING
Section 12B-11.0011 - Gross Receipts Tax on Dry-Cleaning Facilities and Dry Drop-Off Facilities

(1)

(2) Gross receipts arising from the charges for services subject to the gross receipts tax to any person who imposes charges to others for the same services are exempt. Dry-cleaning and dry drop-off facilities must document exempt sales made for the purposes of resale by obtaining a resale certificate from each dry-cleaning or dry drop-off facility that purchases services for purposes of resale of the same service. The selling facility is only required to obtain one resale certificate from each customer making purchases for the purposes of resale. The following is a suggested format of a resale certificate:

RESALE CERTIFICATE FOR GROSS RECEIPTS TAX

ON LAUNDERING AND DRYCLEANING SERVICES

This is to certify that the services purchased on or after ________ (date) from _______________ (name) are being purchased for the purposes of resale pursuant to Section 376.70(6), F.S.

NAME OF PURCHASING FACILITY:__________________________________________________________________________

PURCHASING FACILITY'S ADDRESS:________________________________________________________________________

CERTIFICATE OF REGISTRATION NUMBER: _________________________________________________________________

EFFECTIVE DATE OF CERTIFICATE: ________________________________________________________________________

I understand that if I fraudulently issue this certificate to evade the payment of gross receipts tax on dry-cleaning services I will be liable for payment of the tax directly to the Department plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

_____________________________________________________

SIGNATURE OF PURCHASER OR PURCHASER'S AGENT

_____________________________________________________

TITLE

_____________________________________________________

DATE

(3) Dry-cleaning facilities and dry drop-off facilities that include in the total retail charge to a customer the cost of the tax shall separately state the tax on the customer's bill. However, the total charged to the customer will be considered a part of the gross receipts upon which the tax is calculated. The dry-cleaning facility or dry drop-off facility remains fully and completely liable for the tax, even if the tax is separately stated as a line item or component of the total bill. When the tax is separately stated as a line item or component of the customer's bill, the customer's bill is required to contain a statement that the imposition of the tax was requested by the Florida Dry Cleaners Coalition.

(4)